## CITY OF SHOREWOOD ## CITY COUNCIL WORK SESSION ## AUGUST 24, 2026 ## 5755 COUNTRY CLUB ROAD ## CITY HALL COUNCIL CHAMBERS ## 5:30 PM ## AGENDA ## 1. CONVENE CITY COUNCIL WORK SESSION ## A. ## Roll Call ## Mayor Labadie _____ ## Councilmember Maddy _____ ## Councilmember Sanschagrin _____ ## Councilmember Gorham _____ ## Councilmember DiGruttolo _____ ## B. Review Agenda ## 2. DISCUSSION ## A. Budget Work Session #5: Compiled 2027 Budgets ## 3. ADJOURN Page 1 of 241 City Council Work Session Item 2.A. ## Title/Subject: Budget Work Session #5: Compiled 2027 Budgets ## Meeting Date: August 24, 2026 ## Prepared By: Jeanne Schmuck, Finance Director ## Attachments ## 1. Presentation - 2027 Budget Work Session #5-Compiled Budgets 2. 2027 Proposed Budget ## 3. Estimated Market Value Map 2022 ## 4. SCEC Staffing Analysis ## Background Over the past several months, six work sessions have been held during which we reviewed the various proposed City expenditures as well as projected revenues, discussed the proposed property tax levy and estimated tax rate, reviewed tax impacts on properties, and updated the 10-year Capital Improvement Plan (CIP). The first two work sessions consisted of goal-setting, discussing the schedule and process, seeking direction on initiatives and expectations for the 2027 budget, and then reviewing the citywide personnel expenses, followed by two work sessions to review the CIP. This work session we will review the first draft of the 2027 complied budgets in preparation for the preliminary levy. ## Financial Considerations The 2027 budget includes a net tax levy certification for taxes payable in 2027 in the amount of $8,932,479. This amount is an increase of $685,496 over last year’s certified net tax levy, which equates to an 8.31% increase in tax. The 2027 levy is estimated to result in an increase in the average homeowners’ taxes in 2027 of $48, or 5.1% (for no change in assessed value). The City’s tax base value is expected to increase approximately 2.8%, including existing value increases and new construction. This would equate to an increase in the estimated City Tax Rate from 23.926 to 25.149, which is an increase of 1.223 in the estimated tax rate. ## General Fund ## General Fund Revenues The General Fund is the chief operating fund of the City. It accounts for all revenues and expenditures of a governmental unit which are not accounted for in other funds. It is usually the largest and most important accounting activity for state and local governments, normally receiving a greater variety and number of taxes and revenues than any other fund. Specifically, it receives such revenue as general property taxes, licenses and permits, fines and penalties, rents, charges for current services, state grants and aids, and interest earnings. In turn, the General Fund finances a larger range of municipal services, including police, fire, street and park maintenance, recreation programs, administration, planning and zoning, and building Page 2 of 241 inspections. The General Fund reflects a projected revenue stream of $7,720,483, which reflects an increase of 4.31% over the projected 2026 revenue stream. Please note that in the 2027 budget antenna rent is proposed to be returned to the Water Fund instead of being reflected in the General Fund. The 2027 General Fund Budget is funded primarily from ad valorem taxes (property taxes in proportion to the value). The following chart shows the General Fund revenue amounts by category, as a percentage of total revenue. ## General Fund Expenditures The General Fund operating expenditures are expected to increase 4.31% in 2027 to $7,720,483. Operating activity decreased 1.09% over the 2026 General Fund budget, while contracted Public Safety activity increased 22.31% and 4.64%. The majority of the changes in the 2027 budget are incremental to the continuing cost of doing business. The significant changes to the General Fund budget include an increase in Police & Fire due to contractual obligations, increasing $467,050. General Fund Personnel is the main increase within the General Fund and includes a position for Parks & Recreation/SCEC, which will proportionally affect each budget by $42,221 (Park & Recreation) & $25,418 (SCEC) respectively. Staff has worked diligently to reduce budgets where possible to remain fiscally sound, offset the personnel increases, and accommodate a significant increase in public safety costs. Streets and Parks & Recreation budgets also have reduced the overall expenditures relative to prior years. Personnel within Streets is the most significant increase as it has the largest staff within the City, as discussed at the personnel budget work session. The following chart shows the General Fund Expenditures by function. Public Safety accounts for the largest portion of the budget or 48.04%, at $3,708,987. Streets is 17.81% of the General Fund's budget at $1,375,010. Parks and Recreation is 8.54% or $659,343 in the 2026 budget. Page 3 of 241 ## Special Revenue Funds The City’s special revenue fund is the Shorewood Community and Event Center. A thorough review of the Center’s operations has been underway during 2026. While an effort is being made to generate additional rental revenues, budget forecasts indicate that revenues will not fully cover expenses for 2027 and a tax levy subsidy will be required. The levy support for this fund is a levy increase of $30,607 to include the projected levy increase as well as an increase for the proposed staffing change. This budget reflects an increase of $58,392, which is mainly personnel costs, and capital outlay is reflected at $32,021, which is an increase of $10,521 over 2026 due to the nature of the projects within the CIP. ## Debt Service Funds These funds are used for the collection of ad valorem taxes and revenues from other sources for the payment of principal, interest and fiscal agent fees of general obligation bonds. The debt service levy is proposed at $1,089,634. This is a decrease of $5,952 from 2026 fiscal year. ## Capital Project Funds Capital Project Funds include the Park Improvement Fund, the Equipment Replacement Capital Fund, the Street Improvement Projects Fund, the Municipal State Aid Street Improvement Fund, and the Community Infrastructure Fund. Budgeted expenditures for these funds are detailed and included in the 2027-2036 Capital Improvement Plan, which was discussed at both the July 27 th and August 10 th budget work sessions. Capital Funds do not levy dollar for dollar with regard to the acquisitions within them. The purpose of Capital Funds is to reduce the peaks and valleys of those financial needs and to build and expend funds as needed while maintaining a steady operational reserve. The Park Improvement Capital Fund has historically been supported by a Property Tax Levy, Contributions, and Grants. This budget includes a Property Tax Levy increase of $50,000 for 2027. The CIP includes total project costs of approximately $2.39 million between 2027–2036, with $350,000 in the 2027 budget for Freeman Park Improvements. This $350,000 reflects the understanding of community desire/expectations for those play areas. That amount is detailed in the City’s Park Master Plan and is inclusive of play equipment and installation, including but Page 4 of 241 not limited to demolition, site grading, site prep, drainage, contractor mobilization, construction contingency, design and engineering, surfacing (engineered play mulch), container (8” concrete ribbon curb). Future projects are based on the City’s Park Master Plan which was approved and adopted by the City Council during the February 23, 2026, meeting. This Park Master Plan identifies a path to plan for and manage the costs of providing the resources and amenities residents have identified. The Equipment Replacement Capital Fund is supported by Property Taxes and there have been transfers from the General Fund over the years as well. The preliminary 2027 budget includes a Property Tax Levy increase of $60,000 in 2027. The CIP includes planned equipment purchases, which includes vehicles, trucks, skid steers, mowers, among other types of equipment. The City plans to spend approximately $3.2 million on equipment purchases between 2027–2036, with $367,600 in the 2027 budget. The Street Improvement Capital Fund is supported by the Property Tax Levy and Bond Proceeds. There have also been transfers periodically to supplement the fund with a general operating surplus. The City’s strategy for financing street projects has been to issue bonds. Bonds were issued from 2020 to 2023 to finance various projects within the fund. The City’s outstanding debt will essentially grow larger each year until the first bonds issued in 2020 are paid off. The 2027 CIP reflects $320,000 in pavement maintenance to be funded through the Street Improvement Fund and approximately $2 million for a mill & overlay project and are expected to be funded through bonding or transfers. The ten-year CIP includes total project costs to be funded from the Street Improvement Fund of approximately $21 million, with $150,000 funded from outside sources. In accordance with the pavement management plan, mill and overlay projects are scheduled in odd years throughout the CIP. The Municipal State Aid (MSA) Street Improvement Capital Fund is supported by the MSA Street program and is administered through the State of Minnesota’s Department of Transportation and are allotted to the City for designated roads. State funding comes from transportation-related taxes and is distributed following a statutory formula. The City plans to utilize approximately $3.5 million between 2027-2036. There is potential for additional county grant funding for some of these projects. Annually, the City Council will adopt the 10-year Capital Improvement Plan (CIP). The CIP lists major capital improvements, and the sources to pay for them. Items in the CIP are not mandated, and the Council reviews capital spending throughout the year. The CIP provides an estimation of the timing and cost of future projects. The CIP includes activity of the SCEC and four capital project funds detailed above, as well as the enterprise funds activity. There are $4,498,375 in projects for 2027 and a total of $47,320,023 for projects across the ten years. ## Enterprise Funds Enterprise Funds include the Water, Sanitary Sewer, Stormwater Management, and Recycling funds. Included within these budgets are capital expenses to fund the utility portion of street projects, and other utility infrastructure projects. These improvement projects are detailed in the 2027-2036 Capital Improvement Plan. The Enterprise Funds reflect increases in personnel costs related to COLA, wage steps, and health insurance benefits. The utility rate changes are based upon the rate analysis in the Long Term Financial Management Plan, which will be updated this fall and will reflect the 2027-2036 CIP. This will inform the 2027 Master Fee Schedule, planned for consideration on October 26, 2026. Put Page 5 of 241 another way, the Master Fee Schedule Utility Rates shown tonight are subject to change based on the rate analysis included within the updated long-term financial plan and will be discussed at a later date. Water Infrastructure Fee is added beginning in 2027 based on 2025 water discussions. This fee is for all property owners where City water is not currently available. Although this was not effective until 2027, it had been included in the 2026 Fee Schedule and all previous water fee discussions for additional transparency as we move forward with educational and informational materials throughout 2026. The Residential Recycling Fee is proposed to have no increase in the rates for 2027. Hennepin County updated Ordinance 13, an ordinance outlining recycling requirements, to ensure residents have access to organic recycling via curbside service, hauler-provided service or drop- off options. Shorewood currently has drop-off options. As discussed at the June 22, 2026, Council Meeting, the requirement to provide a curbside organics collection service will need to be extended all households within Shorewood by 2030. Discussions on the City’s organics program will be forthcoming. Recycling rates have generated a reserve to be utilized as the City is required to roll out curbside organics by 2030. Options to utilize these funds were provided and discussed as they would appropriately assist in rolling out the City’s program to have less of an initial impact on residents. Council has been looking at the City budgets and levy impacts a bit differently this year based on the discussions in January and the approval of the proposed budget calendar. The first budget work session was to establish Council’s goals and directives for the 2027 budget. The Page 6 of 241 second budget work session discussed personnel, which is $3,067,570, or 34.34% of the overall levy. Then there were two budget work sessions that covered the capital activity of the City, which is now $780,500, included in the total levy, and is 8.74% of the levy. Police and Fire presented their individual budgets which impact the City’s operating levy based upon the joint powers agreements, and is the largest part of the overall levy, totaling $3,365,229, and is 37.67% of the overall levy. The Debt Service portion of the levy totaling $1,089,634 is 12.2% of the levy and is based on the bond covenants when the debt was issued. New in the 2027 proposed budgets are the staffing changes for SCEC discussed during the personnel work session. The position is proposed to support anticipated increased use of the SCEC and senior programming following the dissolution the South Shore Senior Partners. The position would assist with senior programming, volunteer coordination, marketing, and implementation of the operational analysis recommendation. This position will be discussed on September 14th along with the presentation of Shorewood Community & Event Center Operational Report. However, staff has prepared a staffing assessment that considers potential options for the position, service and budget impacts, timing-of-hire options, and decision criteria. The assessment is attached to this memo. Financing of the Community Infrastructure Fund for ventilation improvements at the Public Works Facility has increased $100,000, as discussed as part of the two CIP work sessions, although this amount is $50,000 less than when initially discussed with the CIP. Finally, the allocation of Antenna Lease Revenue of $225,000 was previously discussed, and will be discussed again during this budget work session. Antenna Lease Revenue was a revenue source within the Water Fund from the time of inception until 2011 and 2012, when these dollars were moved to the General Fund to finance a funding gap rather than increasing the levy. Staff is proposing that these revenues be properly allocated to the Water Fund as the antennas are located on the water towers, and it is water department staff that work with the lessees as needed. This will also aid in the financing of shortfalls in the Water Fund. Based on Council discussion, a proposed levy will then be presented at the City Council meeting on September 14 th as the Preliminary Levy, which needs to be certified to Hennepin County by Page 7 of 241 September 30th. From that point forward, the levy can only remain the same, or be decreased but not increased. Hennepin County will use that amount to calculate the preliminary property tax estimates to be utilized in the November Truth-in-Taxation notices they distribute to all property owners. The median value of a home in Shorewood is now $978,310. The City’s overall estimated market value increased by 2.8% from 2026 to 2027, including existing value increases and new construction. This average increase in value would increase property tax on a $400,000 home by $31. Attached is a heat map of estimated market values of single-family homes compiled for the Metropolitan Council Comprehensive plan process. This map is as of 2022 and will be updated as part of the current comp plan that is underway. The County Assessor's office has provided a summary of the valuations of residential properties as of 2026 within the City in 20% groups reflected below. There are 66.9% of Shorewood properties that fall below the median value. Based on the proposed budget and estimated tax rate, property owners with no change in market value from payable 2026 to payable 2027 would experience an approximate 5.1% increase, or $48, $3.97 per month, in the City portion of their overall property tax bill. In the event of a market value decrease or increase from payable 2026 to payable 2027, City property taxes would change proportionately. The following table calculates the estimated property tax impact on residential homesteads within each of these percentile groups that had no market value change from 2026 to 2027: The following tables calculate the estimated property tax impact on residential homesteads within these percentile groups that had an average market value growth increase of 2.8%, and 5.0% for 2027. Page 8 of 241 The impact of the above discussion and the previous work sessions have been included in the compiled budgets to be reviewed for an all-inclusive look at the individual budgets to date, as well as review various budget reduction options for further Council discussion and actions. Council should also discuss if there are further items to be adjusted prior to the September 14th Council meeting or if the Council has other initiatives for 2027 that involve additional spending or savings. Again, after the Preliminary Levy is set, the amount can only remain the same or be decreased, it cannot be increased. The final budget work session is scheduled for the final review of all funds, levies, and tax impacts to be discussed at the November 23rd work session. Following will be the December 14th City Council meeting, which will include a budget discussion, a truth- in-taxation public meeting, and Council approval of the final 2027 Budgets, Tax Levies, and ## 2027-2036 CIP. ## Public Engagement: The City has always taken input on its budgets but in recent years has been actively reviewing ways to improve and strengthen communications with stakeholders. The public is invited to attend all City Council meetings where the budget is discussed and contact council members or city staff. 2027 budget updates will be provided in several ShoreReports and available to view on the City’s website at shorewoodmn.gov/citybudget. To receive City budget updates via email, individuals may subscribe to the City Budget email list. The website also contains an online form for all to share input on the City’s budget. The five comments received to date have Page 9 of 241 been previously provided. Tonight, and all budget work sessions, the public is welcome to provide feedback on each budget section as we go through the series of work sessions. ## 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 ## Functionally & Financially Sound Infrastructure • Define standards and goals for infrastructure development • Plans to finance infrastructure improvements, maintenance, and replacement ## Discussion Requested Council should discuss if there are further items to adjust prior to the September 14 th Preliminary Budget adoption. If not, these will be incorporated into those fund budgets for further discussion. The final 2027 fee schedule will be presented with the long-term financial management plan which has been moved to the October 13 th work session and scheduled for adoption at the October 26 th council meeting and will be effective January 1, 2027. ## Potential Reduction Options: The Council has requested options to consider reducing the budget and the impact on the levy. As a guide, an increase or decrease of approximately $83,000 will increase or decrease the levy by roughly one percent for the 2027 budget. 1. New Staffing Position for SCEC. The attached analysis outlines a number of staffing options in response to changes at the SCEC. If the Council decides not to include the position in the 2027 budget, a budget amendment could be made mid-year to fund a position. Alternatively, funding for a position at some level could be included in the preliminary levy in September and a final decision to reduce or eliminate the funding could be made in December. It is recommended Council first consider the recommendations of the SCEC Operational Analysis and the Task Force at the September 14th meeting. 2. Antenna Revenue to the Water Fund. Shifting lease revenue to the Water Fund causes a $225,000 reduction in General Fund revenue. This could be modified to have a phased- in approach to the change over 2–3 years. Doing so would extend the time of revenue recapture within the Water Fund. 3. Special Election. Funding for a special election is in the proposed budget. If Senator Klobuchar wins the Governor's race, the Senate seat would need to be filled via special election. There is currently $33,100 in the budget for this potential need. Depending on the outcome of this election, this expenditure could be removed prior to the final levy approval in December if it is not needed. 4. Christmas Lake AIS Inspection. The City has a $5,000 expenditure annually to support Page 10 of 241 the Christmas Lake AIS Inspection on behalf of the Christmas Lake Homeowners Association. The City has provided this support for many years and the Association is currently looking to enhance funding for this program. 5. Deer Management Program. This program has a $3,200 budget to support communications and deer population surveying. Eliminating the program would reduce both the expenditure and workload. Earlier this year, the Council expressed continued support for the program. 6. Public Works Contractual Services. Reduce the proposed 2027 increase in Contractual Services of $17,000 for additional ash tree removal. Less funding for ash tree removal will slow progress on removing dead ash trees, which can present a hazard. Page 11 of 241 ## 2027 Budget Work Session #5 ## Compiled Budgets, Levies, & Tax Impact ## AUGUST 24, 2026 Page 12 of 241 2 ## Compiled ## Budgets, ## Levies, Ta x I m p a c t ## Presentation ## Options ## Schedule Overview Page 13 of 241 2027 ## BUDGET ## SCHEDULE ## OVERVIEW 3 January 12 – 2026 Budget Process DebriefApril 27 – #1 - Goal Setting Session/CalendarJune 23 – #2 - PersonnelJuly 27 - #3 - 2027-2036 CIPAugust 10 - #43 –2027-2036 Detailed CIPAugust 24 - #5 – Compiled BudgetsSeptember 14 - Approve Preliminary Levy ## & Fee Schedul e October 13 - #6 – Long-Term Financial Management PlanOctober 26 – Adopt Ordinances & Master Fee ScheduleNovember 23 - #7 - Final ReviewDecember 14 - TNT & Final Approvals Page 14 of 241 4 ## General Fund ## Overview Variety of ## Taxes & Revenues ## Municipal Services ## Main Operating ## Fund Page 15 of 241 5 ## 2027 G ## ENERAL ## F ## UND ## R ## EVENUES ## Taxes 6,886,738 $ ## Licenses & Permits 340,875 ## Intergovernmental 140,620 ## Charges for Services 68,500 ## Fines & Forfeitures 75,000 ## Special Assessments 5,000 ## Miscellaneous 178,750 ## Transfers 25,000 ## Total Revenues 7,720,483 $ ## 2027 General Fund Revenues Page 16 of 241 6 ## 2027 G ## ENERAL ## F ## UND ## R ## EVENUES Page 17 of 241 7 ## 2027 G ## ENERAL ## F ## UND ## E ## XPENDITURES ## General Government 1,977,143 $ ## Public Safety 3,708,987 ## Streets 1,375,010 ## Park & Recreation 659,343 ## Total Expenditures 7,720,483 $ ## 2027 General Fund Expenditures by Program Page 18 of 241 8 ## 2027 GF E ## XPENDITURES ## B ## Y ## P ## ROGRAM Page 19 of 241 9 ## 2027 GF E ## XPENDITURES ## B ## Y ## U ## SE Page 20 of 241 10 ## 2027 GF E ## XPENDITURE ## C ## HANGES ## Police ## Fire ## Personnel ## Services ## Parks & Recreation/ ## SCEC Position Page 21 of 241 11 ## 2027 GF L ## EVY ## I ## MPACT 2026 2027 Change in $ Change in % ## General Fund Levy: ## Operating Levy 727,169 $ 627,879 $ (99,290) $ -13.65% Pers onnel 2,815,550 2,893,630 78,080 2.77% ## Public Safety Fire JPA Levy + Mound 1,016,151 1,063,254 47,103 4.64% ## Public Safety Police JPA levy 1,877,027 2,301,975 424,948 22.64% ## Total General Fund Levies 6,435,897 $ 6,886,738 $ 450,841 $ 7.01% Page 22 of 241 12 ## 2027 GF L ## EVY ## I ## MPACT ## Personnel 11.39% ## Fire JPA + Contract 6.87% ## Operations (14.48%) ## Police JPA 61.99% 65.77% of Levy Increase Page 23 of 241 ## Special Revenue Fund 13 ## Special Revenue funds are used to account for revenue derived from specific taxes and earmarked revenue sources. They are usually required by MN State Statute or local ordinances to finance particular functions or other activities of government. Page 24 of 241 14 ## SCEC Fund ## Overview ## Personnel ## Discussions Ta s k Fo rc e $175,607 Levy Page 25 of 241 15 ## 2027 SCEC C ## HANGES ## Proposed ## Budget ## Percentage ## Actual ## Actual ## Budget ## Budget ## Change ## Change ## Description 2024 2025 2026 2027 2027 2027 ## REVENUES ## Taxes 105,000 $ 122,000 $ 145,000 $ 175,607 $ 30,607 $ 21.11% Charg es for Services 66,286 82,269 68,000 82,000 14,000 20.59% Mis cellaneous 3,040 5,364 3,150 2,500 (650) -20.63% ## TOTAL REVENUES 174,326 $ 209,634 $ 216,150 $ 260,107 $ 43,957 $ 20.34% ## EXPENDITURES ## Pers onnel Services 88,701 $ 112,390 $ 68,480 $ 124,940 $ 56,460 $ 82.45% ## Supplies 33,093 22,145 29,340 27,510 (1,830) -6.24% ## Other Services and Charges 35,326 38,415 54,210 47,451 (6,759) -12.47% ## Capital Outlay 21,280 5,995 21,500 32,021 10,521 48.93% ## TOTAL EXPENDITURES 178,401 $ 178,946 $ 173,530 $ 231,922 $ 58,392 $ 33.65% Page 26 of 241 16 ## 2027 SCEC L ## EVY ## I ## MPACT ## Operations (3.8%) ## Overall 4.46% of Levy ## Increase ## Personnel 8.25% Page 27 of 241 ## Capital Project Funds ## Capital Project funds are used to account for the acquisition and construction of major capital facilities other than those financed by enterprise funds. 17 Page 28 of 241 ## Capital Project Funds  ## Park Improvement (402)  ## Equipment Replacement (403)  ## Street Reconstruction (404)  ## MSA Road Reconstruction (405)  ## Community Infrastructure (450) 18 Page 29 of 241 19 ## 2027 C ## APITAL ## F ## UNDS ## P ## ARK ## I ## MPROVEMENT (402) ## Proposed ## Budget ## Percentage ## Actual ## Actual ## Budget ## Budget ## Change ## Change ## Description 2024 2025 2026 2027 2027 2027 ## REVENUES ## Taxes 128,000 $ 135,000 $ 305,500 $ 355,500 $ 50,000 $ 16.37% ## Park Dedication Fees 112,500 97,600 - - - ## Miscellaneous 321,979 67,873 2,230 2,230 - 0.00% ## Transfers In 105,000 150,000 - - - ## TOTAL REVENUES 667,479 $ 450,473 $ 307,730 $ 357,730 $ 50,000 $ 16.25% ## EXPENDITURES ## Supplies - $ - $ - $ - $ - $ ## Other Services and Charges 23,688 42,191 - - - ## Capital Outlay 45,120 (769) 45,000 350,000 305,000 677.78% ## TOTAL EXPENDITURES 68,808 $ 41,422 $ 45,000 $ 350,000 $ 305,000 $ 677.78% Page 30 of 241 20 ## 2027 C ## APITAL ## F ## UNDS ## E ## QUIPMENT ## R ## EPLACEMENT (403) ## Proposed ## Budget ## Percentage ## Actual ## Actual ## Budget ## Budget ## Change ## Change ## Description 2024 2025 2026 2027 2027 2027 ## REVENUES ## Taxes 128,000 $ 165,000 $ 215,000 $ 275,000 $ 60,000 $ 27.91% ## Sale of Capital Assets 3,854 198,508 - - - ## Miscellaneous 11,815 3,117 920 920 - 0.00% ## Transfers In - 400,000 - - - ## TOTAL REVENUES 143,669 $ 766,625 $ 215,920 $ 275,920 $ 60,000 $ 27.79% ## EXPENDITURES ## Buildings & Structures 30,901 $ 680,897 $ - $ - $ - $ ## Machinery & Equipment 113,193 344,994 74,900 344,000 269,100 359.28% ## Furniture & Fixtures - 242 11,200 23,600 12,400 110.71% ## TOTAL EXPENDITURES 144,094 $ 1,026,132 $ 86,100 $ 367,600 $ 281,500 $ 326.95% Page 31 of 241 21 ## 2027 C ## APITAL ## F ## UNDS ## S ## TREET ## R ## ECONSTRUCTION (404) ## Proposed ## Budget ## Percentage ## Actual ## Actual ## Budget ## Budget ## Change ## Change ## Description 2024 2025 2026 2027 2027 2027 ## REVENUES ## Taxes 128,000 $ 170,500 $ - $ - $ - $ ## Miscellaneous 181,602 615,646 65,510 365,510 300,000 457.95% ## Bond Proceeds - - - - - ## Transfers In - - - - - ## TOTAL REVENUES 309,602 $ 786,146 $ 65,510 $ 365,510 $ 300,000 $ 457.95% ## EXPENDITURES ## Supplies - $ - $ - $ - $ - $ ## Other Services and Charges 415,240 629,140 - - - ## Capital Outlay 985,347 1,693,796 315,000 2,262,119 1,947,119 618.13% ## Transfers Out - - - - - ## TOTAL EXPENDITURES 1,400,587 $ 2,322,935 $ 315,000 $ 2,262,119 $ 1,947,119 $ 618.13% Page 32 of 241 22 ## 2027 C ## APITAL ## F ## UNDS ## MSA R ## OAD ## R ## ECONSTRUCTION (405) ## Proposed ## Budget ## Percentage ## Actual ## Actual ## Budget ## Budget ## Change ## Change ## Description 2024 2025 2026 2027 2027 2027 ## REVENUES ## Taxes - $ - $ - $ - $ - $ ## Municipal State Aid - - 1,072,000 - (1,072,000) -100.00% Mis cellaneous 1,639 1,575 468,580 580 (468,000) -99.88% ## Transfers In - - - - - ## TOTAL REVENUES 1,639 $ 1,575 $ 1,540,580 $ 580 $ (1,540,000) $ -99.96% ## EXPENDITURES ## Supplies - $ - $ - $ - $ - $ ## Other Services and Charges - - - - - ## Capital Outlay - - 1,540,000 - (1,540,000) -100.00% ## TOTAL EXPENDITURES - $ - $ 1,540,000 $ - $ (1,540,000) $ -100.00% Page 33 of 241 23 ## 2027 C ## APITAL ## F ## UNDS ## C ## OMMUNITY ## I ## NFRASTRUCTURE (450) ## Proposed ## Budget ## Percentage ## Actual ## Actual ## Budget ## Budget ## Change ## Change ## Description 2024 2025 2026 2027 2027 2027 ## REVENUES ## Taxes - $ - $ 50,000 $ 150,000 $ 100,000 $ 200.00% ## Miscellaneous 89,049 3,207 - - - ## Transfers In - - - - - ## TOTAL REVENUES 89,049 $ 3,207 $ 50,000 $ 150,000 $ 100,000 $ 200.00% ## EXPENDITURES ## Supplies - $ - $ - $ - $ - $ Other Services and C harg es - - - - - ## Capital Outlay 88,158 - 245,000 150,000 (95,000) -38.78% ## TOTAL EXPENDITURES 88,158 $ - $ 245,000 $ 150,000 $ (95,000) $ -38.78% Page 34 of 241 24 ## 2027 C ## APITAL ## L ## EVY ## I ## MPACT 2026 2027 Change in $ Change in % ## Capital Fund Levies: ## Park Improvement Capital Fund 305,500 $ 355,500 $ 50,000 $ 16.37% ## Equipment Replacement Capital Fund 215,000 275,000 60,000 27.91% ## Street Improvement Fund - - - ## Community Infras tructure Fund 50,000 150,000 100,000 200.00% ## Total Capital Levies 570,500 $ 780,500 $ 210,000 $ 36.81% 30.63% of Levy Increase Page 35 of 241 ## Debt Service Funds Debt Service funds are used to account for the payment of interest and principal on long-term general obligation debt other than debt issued for and serviced primarily by enterprise funds. 25 Page 36 of 241 ## Debt Service Funds State law sets forth the debt limit for Minnesota cities.  Net debt cannot exceed 3% of the estimated market value of taxable property.  Bonds that are 100% supported by property taxes are subject to the debt limit.  This type of debt includes equipment certificates, street reconstruction bonds and capital improvement plan bonds. 26 Page 37 of 241 27 ## 2027 D ## EBT ## S ## ERVICE ## F ## UNDS $83,972,205 ## E ## STIMATED ## 13% U ## SED ## D ## EBT ## L ## IMIT 3% Page 38 of 241 28 ## 2027 D ## EBT ## S ## ERVICE ## F ## UNDS 2027-2044 $10,670,000 ## G ## ENERAL ## O ## BLIGATIONS (300’ ## S ) Page 39 of 241 29 ## 2027 D ## EBT ## S ## ERVICE ## L ## EVY ## I ## MPACT 2026 2027 Change in $ Change in % ## Debt Service Fund Levies: ## 2020A G.O. Street Reconstruction Bonds 229,752 $ 227,704 $ (2,048) $ -0.89% ## 2021A G.O. Street Reconstruction Bonds 309,708 306,873 (2,835) -0.92% ## 2022A G.O. Street Reconstruction Bonds 288,376 287,517 (859) -0.30% ## 2023A G.O. Street Reconstruction Bonds 267,750 267,540 (210) -0.08% ## Total Debt Service Levies 1,095,586 $ 1,089,634 $ (5,952) $ -0.54% (0.87%) of Levy Increase Page 40 of 241 ## Enterprise Funds Enterprise, or proprietary funds, rely on user fees to support the operations, infrastructure, and capital improvements of the funds . 30 Page 41 of 241 31 ## E ## NTERPRISE ## E ## XPENSES ## Operating Costs ## Capital Outlay ## Debt Service Page 42 of 241 32 ## E ## NTERPRISE ## F ## UNDS ## Water Fund ## Sanitary Sewer Fund ## Stormwater ## Management Fund ## Recycling Fund Page 43 of 241 33 ## 2027 W ## AT E R ## F ## UND ## R ## EVENUE ## Infrastructure Fee $37,320 ## Consumption ## Estimates $1,031,801 ## Base Fee $248,062 ## Antenna Lease $225,000 ## Average User $9.63 Page 44 of 241 34 ## W ## AT E R ## R ## AT E ## A ## NALYSIS Page 45 of 241 35 ## 2027 W ## AT E R ## F ## UND ## E ## XPENSES ## Supplies $132,800 ## Other Services $951,000 ## Personnel $365,090 ## Non-Operating $280,531 $1,729,421 Page 46 of 241 36 ## 2027 W ## AT E R ## F ## UND Page 47 of 241 37 ## 2027 S ## ANITARY ## S ## EWER ## F ## UND ## R ## EVENUE ## Flat Fee $2,344,945 ## Average User $11.09 ## Miscellaneous $46,000 ## Connection Fee $5,000 ## Permit Fee $1,000 Page 48 of 241 38 ## S ## ANITARY ## S ## EWER ## R ## AT E ## A ## NALYSIS Page 49 of 241 39 ## 2027 S ## ANITARY ## S ## EWER ## F ## UND ## E ## XPENSES ## Supplies $16,800 ## Other Services $1,510,666 ## Personnel $308,175 ## Non-Operating $292,365 $2,128,006 Page 50 of 241 40 ## 2027 S ## TORMWATER ## M ## ANAGEMENT ## F ## UND ## R ## EVENUE ## Flat Fee $1,210,360 ## Average User $17.05 ## Miscellaneous $10,000 Page 51 of 241 41 ## S ## TORMWATER ## M ## ANAGEMENT ## R ## AT E ## A ## NALYSIS Page 52 of 241 42 ## 2027 S ## TORMWATER ## M ## ANAGEMENT ## F ## UND ## E ## XPENSES ## Supplies $9,550 ## Other Services $253,550 ## Personnel $98,360 ## Non-Operating $694,679 $1,056,139 Page 53 of 241 43 ## 2027 R ## ECYCLING ## F ## UND ## R ## EVENUE ## Grant $19,000 ## Average User $0.00 ## Flat Fee $228,000 ## Miscellaneous $6,300 Page 54 of 241 44 ## Average ## Residential ## Utility Bill $28.14 $37.77 $0 Recycling $17.05 Stormwater ## Management ## $11.09 Sanitary Sewer $9.63 Water Page 55 of 241 45 ## 2027 E ## STIMATED ## P ## ROPERTY ## T ## AX ## L ## EVY June 22 nd 12.72% July 27 th 10.28% August 24 th 8.31% Page 56 of 241 46 ## P ## ROPOSED ## T ## AX ## L ## EVY ## S ## UPPORT ## General Fund $6,886,738 $450,841 ## SCEC Fund $175,607 $30,607 ## Capital Funds $780,500 $210,000 ## Debt Service Funds $1,089,634 ($5,952) Page 57 of 241 47 ## 2027 E ## STIMATED ## P ## ROPERTY ## T ## AX ## L ## EVY 2026 2027 Change in $ Change in % ## General Fund Levy: ## Operating Levy 727,169 $ 627,879 $ (99,290) $ -13.65% ## Personnel 2,815,550 2,893,630 78,080 2.77% ## Public Safety Fire JPA Levy + Mound 1,016,151 1,063,254 47,103 4.64% ## Public Safety Police JPA levy 1,877,027 2,301,975 424,948 22.64% ## Total General Fund Levies 6,435,897 $ 6,886,738 $ 450,841 $ 7.01% ## Shorewood Community & Event Center Fund Levy: ## SCEC Operating 76,520 $ 50,667 $ (25,853) $ -33.79% ## Personnel 68,480 $ 124,940 $ 56,460 82.45% ## Total SCEC Fund Levies 145,000 $ 175,607 $ 30,607 $ 21.11% ## Capital Fund Levies: ## Park Improvement Capital Fund 305,500 $ 355,500 $ 50,000 $ 16.37% ## Equipment Replacement Capital Fund 215,000 275,000 60,000 27.91% ## Street Improvement Fund - - - ## Community Infras tructure Fund 50,000 150,000 100,000 200.00% ## Total Capital Levies 570,500 $ 780,500 $ 210,000 $ 36.81% ## Debt Service Fund Levies: ## 2020A G.O. Street Recons truction Bonds 229,752 $ 227,704 $ (2,048) $ -0.89% ## 2021A G.O. Street Recons truction Bonds 309,708 306,873 (2,835) -0.92% ## 2022A G.O. Street Recons truction Bonds 288,376 287,517 (859) -0.30% ## 2023A G.O. Street Recons truction Bonds 267,750 267,540 (210) -0.08% ## Total Debt Service Levies 1,095,586 $ 1,089,634 $ (5,952) $ -0.54% ## Actual Net Levy (Including Fiscal Disparities) 8,246,983 $ 8,932,479 $ 685,496 $ 8.31% Page 58 of 241 48 ## 2027 E ## STIMATED ## P ## ROPERTY ## T ## AX ## L ## EVY Page 59 of 241 49 ## Public ## Safety ## Joint ## Powers ## Agreements ## Police $419,948 – 22.31% ## Fire $47,102 – 4.64% ## S ## IGNIFICANT ## L ## EVY ## I ## MPACT ## I ## TEMS ## 69% Levy Increase Page 60 of 241 50 ## Capital ## Improvements ## CIP Meeting July 27 th ## Detailed CIP August 11 th ## S ## IGNIFICANT ## L ## EVY ## I ## MPACT ## I ## TEMS ## 31% Levy Increase Page 61 of 241 51 Personnel & ## Operations ## Personnel 19.5% of Levy ## Operations (18.25%) of Levy ## S ## IGNIFICANT ## L ## EVY ## I ## MPACT ## I ## TEMS 1.4% Levy ## Increase Page 62 of 241 52 ## 2027 E ## STIMATED ## M ## ARKET ## V ## ALUES Page 63 of 241 53 ## 2027 E ## STIMATED ## M ## ARKET ## V ## ALUES Page 64 of 241 54 ## 2027 E ## STIMATED ## R ## ESIDENTIAL ## L ## EVY ## I ## MPACT ## 2027 CITY PROPERTY TAXES (W ITH NO MARKET VALUE CHANG E) ## Homestead ## City Local ## City ## Property ## Percentage ## Market ## Market Value ## Tax ## Tax Capacity ## Property ## Taxes ## Tax ## Value ## Exclusion ## Capacity ## Rate ## Taxes ## Increase ## Increase 2027 2027 2027 Pay 2027 2027 ( De cre ase ) ( De cre ase ) 400,000 $ ( 10,600) $ 3,894 $ 25.149% 979 $ 48 $ 5.1% 600,000 $ - $ 6,250 $ 25.149% 1,572 $ 76 $ 5.1% 978,310 $ - $ 10,979 $ 25.149% 2,761 $ 134 $ 5.1% 1,000,000 $ - $ 11,250 $ 25.149% 2,829 $ 138 $ 5.1% 1,200,000 $ - $ 13,750 $ 25.149% 3,458 $ 168 $ 5.1% Page 65 of 241 55 ## Average ## Residential ## Utility Bill $28.14 $0 Recycling $17.05 Stormwater ## Management ## $11.09 Sanitary Sewer Page 66 of 241 56 ## Overall $300/Year $9.63 Water ## $10 Infrastructure Fee $48 $400,000 $143 $978,310 Page 67 of 241 ## Discussion of ## Options  ## New Staffing Position  ## Antenna Revenue  ## Special Election  ## Christmas Lake AIS Inspection  ## Deer Management Program  ## Public Works Contractual ## Services 57 Page 68 of 241 2027 ## PROPOSED BUDGET August 24, 2026 Page 69 of 241 ## CITY OF SHOREWOOD ## 2027 ANNUAL BUDGET ## TABLE OF CONTENTS ## PAGE NO. ## INTRODUCTION Budget Message .................................................................................................... 1 Directory of Officials .............................................................................................. 5 Budget Calendar .................................................................................................... 6 Overall Levy ........................................................................................................... 7 Authorizing Resolutions ........................................................................................ 8 GENERAL FUND .......................................................................................................... 12 General Fund Revenue Charts ............................................................................. 13 General Fund Expenditure Charts ....................................................................... 14 General Fund Budget Summary .......................................................................... 16 General Government ........................................................................................... 18 Council ............................................................................................................ 19 Administration ................................................................................................ 20 Elections ......................................................................................................... 21 Finance ........................................................................................................... 22 Professional Services ...................................................................................... 23 Planning .......................................................................................................... 24 Municipal Building .......................................................................................... 25 Public Safety ........................................................................................................ 26 Police .............................................................................................................. 27 Fire .................................................................................................................. 28 Protective Inspection ...................................................................................... 29 Streets ................................................................................................................. 30 City Engineer ................................................................................................... 31 Public Works Service ....................................................................................... 32 Ice and Snow Removal .................................................................................... 33 Parks and Recreation ........................................................................................... 34 Parks Maintenance ......................................................................................... 35 Recreation....................................................................................................... 36 Other ................................................................................................................... 37 Other Financing Uses ...................................................................................... 38 SPECIAL REVENUE FUNDS ........................................................................................... 39 ## Shorewood Community & Event Center Fund ..................................................... 40 DEBT SERVICE FUNDS ................................................................................................. 41 General Obligation Funds .................................................................................... 42 Page 70 of 241 CAPITAL PROJECT FUNDS ............................................................................................ 43 Capital Improvement Fiscal Policy ....................................................................... 44 Capital Projects Summary ................................................................................... 45 Park Capital Outlay Fund ..................................................................................... 46 Equipment Replacement Fund ............................................................................ 47 Street Reconstruction Capital Fund ..................................................................... 48 Municipal State Aid Capital Fund ........................................................................ 49 Community Infrastructure Fund .......................................................................... 50 ENTERPRISE FUNDS .................................................................................................... 51 Enterprise Summary ............................................................................................ 52 Water Fund ......................................................................................................... 53 Sanitary Sewer Fund ............................................................................................ 54 Stormwater Management Fund .......................................................................... 55 Recycling Fund .................................................................................................... 56 GENERAL FUND DETAIL ............................................................................................... 57 General Government Council ............................................................................................................ 61 Administration ................................................................................................ 62 Elections ......................................................................................................... 63 Finance ........................................................................................................... 64 Professional Services ...................................................................................... 65 Planning .......................................................................................................... 66 Municipal Building .......................................................................................... 68 Public Safety Police .............................................................................................................. 70 Fire .................................................................................................................. 71 Protective Inspection ...................................................................................... 72 ## Streets City Engineer ................................................................................................... 74 Public Works Service ....................................................................................... 75 Ice and Snow Removal .................................................................................... 77 ## Parks and Recreation Parks Maintenance ......................................................................................... 78 Recreation....................................................................................................... 80 SPECIAL REVENUE FUND DETAIL ................................................................................. 84 ## Shorewood Community & Event Center Fund ..................................................... 85 DEBT SERVICE FUNDS DETAIL ..................................................................................... 89 General Obligation Funds .................................................................................... 90 Page 71 of 241 CAPITAL PROJECT FUNDS DETAIL ................................................................................ 99 Park Capital Outlay Fund ................................................................................... 100 Equipment Replacement Fund .......................................................................... 103 Street Capital Outlay Fund ................................................................................ 105 MSA Street Construction Fund .......................................................................... 109 Community Infrastructure Fund ........................................................................ 137 ENTERPRISE FUNDS DETAIL ...................................................................................... 142 Water Fund ....................................................................................................... 143 Sanitary Sewer Fund .......................................................................................... 148 Recycling Fund .................................................................................................. 152 Stormwater Management Fund ........................................................................ 155 GLOSSARY ................................................................................................................ 160 Page 72 of 241 City of Shorewood | 5755 Country Club Road | Shorewood, MN 55331 952.960.7900 | www.shorewoodmn.gov August 24, 2026 ## Honorable Mayor and City Council Members Residents of the City of Shorewood ## INTRODUCTION We are pleased to present to you the proposed City of Shorewood 2027 Annual Operating Budget. This document, after adoption by the City Council, becomes the guide for the delivery of services to the residents of the City in the coming year. The budgets anticipate the level of funding necessary to provide these services. The budget requests herein are the result of careful consideration by Staff, guided by the direction of the City Council at its budget work-sessions in June through August. Shorewood provides essential services at a very reasonable cost, with a lean budget and small staff. Staff members perform at a high level with economy and efficiency; professional staff consistently spend countless extra hours to meet and exceed the high expectations of performance. ## EXECUTIVE SUMMARY The City Council held several work sessions to discuss the proosed 2027 General Fund operating budget and property tax levy. The City Council needs to adopt a 2027 preliminary budget and property tax levy at its September 14 th meeting. The City then certifies the 2027 property tax levy to Hennepin County in late September. In November, the County sends Truth-in-taxation notices to property owners, showing proposed 2027 property taxes. The City’s 2027 overall proposed property tax levy of $8,932,479 is 8.31% higher than the 2026 total levy of $8,246,983. The General Fund portion of the property tax levy is proposed to increase by $450,841, or 7.01%, with all other non-General Fund tax levies (SCEC, capital and debt levies) budgeted to increase $234,655, or 12.96%. The City’s overall estimated market value increased by 2.8% from 2026 to 2027, including existing value increases and new construction. Based on a property tax capacity increase of 2.8%, the City is proposing to increase the estimated payable 2027 City tax rate by 1.223 from 23.926% in 2026 to 25.149% in 2027. Property owners with no change in market values from payable 2026 to payable 2027 should experience an approximate 5.1% increase in the City portion of their overall property tax bill which would be estimated at $48 for a $400,000 valued home. In the event of a market value Page 73 of 241 decrease or increase from payable 2026 to payable 2027, City property taxes would change proportionately. ## 2027 GENERAL FUND BUDGET HIGHLIGHTS The General Fund is the chief operating fund of the City. It accounts for all revenues and expenditures of a governmental unit which are not accounted for in other funds. It is usually the largest and most important accounting activity for state and local governments, normally receiving a greater variety and number of taxes and revenues than any other fund. Specifically, it receives such revenue as general property taxes, licenses and permits, fines and penalties, rents, charges for current services, state grants and aids, and interest earnings. In turn, the General Fund finances a larger range of municipal services including police, fire, street and park maintenance, recreation programs, administration, planning and zoning, and building inspections. ## Revenue Highlights General Fund 2027 revenues and transfers in are budgeted at $7,720,483, or a 4.31% increase from the 2026 budget. Property taxes account for 89.2% of the 2027 General Fund revenue budget and are increasing 7.01% over 2026 General Fund Property Taxes. In addition to the levy, the 2027 budget also contemplates other sources of funding such as fees, licenses, and permits outlined in the City’s Master Fee Schedule. ## Expenditure Highlights Overall, the 2027 General Fund expenditures and transfers out are also budgeted at $7,720,483, or a 4.31% increase from the 2026 General Fund budget. Most of the changes in the 2027 budget are incremental for the continuing cost of doing business. The significant changes to the General Fund budget include increases in Police & Fire due to contractual obligations. Legal Services are increasing due to increased prosecution costs. Other changes involve personnel costs, including 3.0% COLA and no change to benefit contributions which effects all departments. ## ENTERPRISE FUND HIGHLIGHTS ## Water Fund The Water Fund budget is comprised of two parts: the Water Operating budget and the Water Debt Service budget. The 2027 Water Debt Service payments for the four existing bond issues are scheduled at approximately $223,727. The 2027 Water Operating budget revenues are projected at $1,599,860 and the expenses (including depreciation) are forecasted at $1,729,421. This results in a shortfall, or deficit, of about $129,561. Proposed capital expenditures include Watermain Reconstruction activity ($57,881), the Water Meter Radio Read project ($10,000), SE Well Pump and add VFD ($80,000), and Boulder Bridge Well Pump ($45,000). There is also an additional $200,000 estimated for the Page 2 of 162 Page 74 of 241 water service connection program and $35,000 for a Water & Sanitary Sewer Infrastructure Report. In order for the Water Funds to be self-supporting, to assure the system can provide for improvements and enhancements, and to preserve fund balance at current levels, a water rate increase is necessary in 2027. A $10 Infrastructure Fee was adopted as part of the 2026 Maseter Fee Schedule to begin in 2027 for all users without City water being available. Beginning in 2027 annual increases to the new tier rates are proposed for future years, ranging from approximately 8-10% between 2027-2032; then 3.0% annually after 2032. The 8-10% range will be adjusted with the transition of the Antenna Rent to the Water Fund from the General Fund. These rates will be reviewed as part of the long-term financial management plan update. ## Sanitary Sewer Fund The City currently has about 3,030 connections to its Sanitary Sewer System. Proposed operating revenues of $2,396,945 and expenses of $2,128,006 for the year 2027 are contemplated for a $268,939 change in net position. In addition, capital improvements of approximately $241,500 are planned. Capital improvements for the year 2027 include sewer repairs with roadway construction. In addition, funds have also been designated for Inflow & Infiltration Control and Reduction projects ($90,000). There is also $35,000 for the Water & Sanitary Sewer Infrastructure Report. As part of the 2025 rate analysis, an annual fee increase of 6% is proposed for 2027, then approximately 3-4% annually as defined in the long-term financial management plan. ## Stormwater Management Budget The 2027 Stormwater Management Budget contemplates revenues of $1,220,360 and expenses of about $1,056,139. This includes operations and debt service payments for the 2020-2023 debt issuances. Capital improvement projects anticipated include Storm Pond sediment cleaning & disposal, catch basin reconstruction, and additional infrastructure ($587,254) laid out in the ten- year capital improvement plan. As part of the 2025 rate analysis, an annual fee increase of 35% ($24.36) is proposed for 2027, then dropping to 2% annually as defined in the long-term financial management plan. The average dollar increase for the system rate is $4.50 between 2026-2035. Fee increases are needed to offset the transition of franchise fee revenues from a revenue source back to the street improvement fund. ## Recycling Budget The Recycling Budget draft contemplates revenues of $253,300 and expenditures of about $256,690. Currently there is no plan to increase the Recycling Rate for 2027. Further discussions will be needed regarding the timing of implementation of organic recycling mandated by 2030. Page 3 of 162 Page 75 of 241 ## CONCLUSION The 2027 budgets and levy were prepared according to the priorities and directions from the City Council. The City Council and Staff share a mutual goal to provide budgets that represent a responsible plan to balance the City’s service delivery needs, provide for infrastructure needs, and maintain the City’s financial position while providing quality services to our residents with a spirit of fiscal prudence. Respectfully submitted, Marc Nevinski Jeanne Schmuck City Administrator Finance Director/Treasurer Page 4 of 162 Page 76 of 241 ## CITY OF SHOREWOOD ## ANNUAL BUDGET ## FOR FISCAL YEAR BEGINNING ## JANUARY 1, 2027 ## DIRECTORY OF OFFICIALS (Upon Adoption) ## Jennifer Labadie Mayor ## Nat Gorham ## Dustin Maddy ## Councilmember ## Councilmember ## Guy Sanschagrin Councilmember ## Michelle DiGruttolo Councilmember ## Marc Nevinski, City Administrator ## Jeanne Schmuck, Finance Director ## Matt Morreim, Public Works Director ## Sandie Thone, City Clerk/Human Resources Director ## Jake Griffiths, Planning Director ## Mitch Czech, Parks & Recreation Director Page 5 of 162 Page 77 of 241 ## Date ## Event Monday, April 27, 2026 City Council Budget Work Session #1: Goal Setting Session - Schedule, Process, Council provide direction on initiatives and expectations for the 2027 budget. (City Administrator) Monday, May 4, 2026 Departments' Budget roll out. Departments receive electronic access to the 2027 Budget Entry Instructions and Budget Calendar. Review use of Extended Budget module in Springbrook software. Administrator provides budget instructions and outlines City goals and challenges. Friday, May 29, 2026 Personnel Requests due to Finance Department with City Administrator approval. Friday, June 12, 2026 Fee Schedule revisions due to Finance Department. Monday, June 22, 2026 Budget Requests due to Finance Department via Extended Budgeting. Capital Improvement Plan (CIP) Requests due to Finance Department (2027-2036). Monday, June 22, 2026 City Council Budget Work Session #2: Personnel. Friday, June 26, 2026 Updated Budget Book Information (Dept. Descriptions, Budget Goals & Objectives, Dept. Statistics, Staffing Levels, Changes/Challenges, and Budget Summary) due to Finance Department. Monday, July 6, 2026 Directors Meet with City Administrator and Finance Director to review budget goals, issues, personnel, and CIP requests. Monday, July 6, 2026 Obtain preliminary property valuations/net tax capacity from Hennepin County. Monday, July 27, 2026 City Council Budget Work Session #3: 2027-2036 Capital Improvement Plan. Friday, July 31, 2026 Last day for Department of Revenue to notify City of Local Government Aid amounts. Friday, July 31, 2026 Finalize 2027 budget entries into Extended Budgeting in Springbrook. Monday, August 10, 2026 City Council Budget Work Session #4: 2027-2036 Detailed Capital Improvement Plan. Monday, August 24, 2026 City Council Budget Work Session #5: Compiled Budgets. Friday, September 4, 2026 Obtain preliminary property valuations/net tax capacity from Hennepin County. Monday, September 14, 2026 City Council Meeting - 7:00 p.m. City Council approves preliminary 2027 Budget, sets proposed 2027 Tax Levy, and establishes Budget Hearing Date. Adopt 2027 fee ordinances and fee schedule. Wednesday, September 30, 2026 Last day to certify proposed 2027 levy and budget hearing date to the County Auditor. Special for to State, if necessasry. Tuesday, October 13, 2026 City Council Budget Work Session #6: Long-Term Financial Management Plan. Monday, October 26, 2026 City Council Meeting - 7:00 p.m. City Council Adopt 2027 fee ordinances and Approve fee schedule. Monday, November 23, 2026 City Council Budget Work Session #7: Final Review - If necessary Monday, December 14, 2026 City Council Meeting - 7:00 p.m. Budget Hearing - City Council approves final 2027 Budget, Tax Levies, and CIP. Monday, December 28, 2026 Cities must certify the final property tax levy to the county auditor on or before December 28, 2026 (5 working days after December 20). ## City of Shorewood ## 2027 Budget Preparation Calendar (Subject to Change) Page 6 of 162 Page 78 of 241 ## City of Shorewood ## 2027 Property Tax Levy Information 20262027Change in $Change in % ## General Fund Levy: Operating Levy3,542,719$ 3,521,509$ (21,210)$ -0.60% Public Safety Fire JPA Levy + Mound1,016,151 1,063,254 47,103 4.64% Public Safety Police JPA levy1,877,027 2,301,975 424,948 22.64% Total General Fund Levies6,435,897$ 6,886,738$ 450,841$ 7.01% ## Shorewood Community & Event Center Fund Levy: Regular Levy145,000$ 175,607$ 30,607$ 21.11% ## Capital Fund Levies: Park Improvement Capital Fund305,500$ 355,500$ 50,000$ 16.37% Equipment Replacement Capital Fund215,000 275,000 60,000 27.91% Street Improvement Fund- - - Community Infrastructure50,000 150,000 100,000 200.00% Total Capital Levies570,500$ 780,500$ 210,000$ 36.81% ## Debt Service Fund Levies: 2020A G.O. Street Reconstruction Bonds229,752$ 227,704$ (2,048)$ -0.89% 2021A G.O. Street Reconstruction Bonds309,708 306,873 (2,835) -0.92% 2022A G.O. Street Reconstruction Bonds288,376 287,517 (859) -0.30% 2023A G.O. Street Reconstruction Bonds267,750 267,540 (210) -0.08% Total Debt Service Levies1,095,586$ 1,089,634$ (5,952)$ -0.54% Actual Net Levy (Including Fiscal Disparities)8,246,983$ 8,932,479$ 685,496$ 8.31% Page 7 of 162 Page 79 of 241 ## CITY OF SHOREWOOD ## COUNTY OF HENNEPIN ## STATE OF MINNESOTA ## RESOLUTION 26-XXX ## A RESOLUTION ADOPTING THE 2027 GENERAL FUND OPERATING BUDGET ## AND APPROVING THE PROPERTY TAX LEVY COLLECTIBLE IN 2027 WHEREAS, the 2027 budget and property tax levies collectible in 2026 for the City of Shorewood have been prepared and reviewed by the City Council; and WHEREAS, the budget has been modified by the City Council to meet service delivery goals; and WHEREAS, the City Council held a Truth-in-Taxation public meeting on December 14, 2026, to receive public comment regarding the adoption of such budgets and property tax levies. ## NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHOREWOOD, ## MINNESOTA AS FOLLOWS: 1. That a budget of $7,720,483 is adopted to pay for 2027 General Fund operations. 2. That the sum of $8,932,479 is levied for 2026, collectible in 2027, upon taxable property in the City of Shorewood. Individual fund property tax levies are as follows: General Fund $ 6,886,738 Shorewood Community and Event Center $ 175,607 ## Debt Service Funds: 2020A G.O. Street Reconstruction Bonds $ 227,704 2021A G.O. Street Reconstruction Bonds $ 306,873 2022A G.O. Street Reconstruction Bonds $ 287,517 2023A G.O. Street Reconstruction Bonds $ 267,540 ## Capital Project Funds: Park Improvements $ 355,500 Equipment Replacement $ 275,000 Community Infrastructure $ 150,000 $ 8,932,479 Page 8 of 162 Page 80 of 241 3. That the City Clerk is hereby instructed to transmit a certified copy of this resolution to the County Auditor of Hennepin County, Minnesota. Adopted by the City Council of Shorewood, Minnesota this 14 th day of December 2026. __________________________ ## Jennifer Labadie, Mayor ## Attest: ___________________________ ## Sandie Thone, City Clerk Page 9 of 162 Page 81 of 241 ## CITY OF SHOREWOOD ## COUNTY OF HENNEPIN ## STATE OF MINNESOTA ## RESOLUTION 26-XXX ## A RESOLUTION ADOPTING THE 2026 SHOREWOOD COMMUNITY AND EVENT CENTER ## AND ENTERPRISE FUND BUDGETS WHEREAS, City staff have presented the preliminary 2026 budgets at meetings through December, 2025; and WHEREAS, the City Council has reviewed the budgets and made modifications to each that reflect desired community service levels; and WHEREAS, these budgets represent a reasonable estimate of what needs to be spent to provide the desired service level. ## NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHOREWOOD, ## MINNESOTA AS FOLLOWS: 1. The Shorewood Community & Event Center 2027 budget is hereby adopted as presented. 2. The Water, Sewer, Storm Water, and Recycling 2027 budgets are hereby adopted as presented. Adopted by the City Council of Shorewood, Minnesota this 14 th day of December 2026. __________________________ ## Jennifer Labadie, Mayor ## Attest: ___________________________ ## Sandie Thone, City Clerk Page 10 of 162 Page 82 of 241 ## CITY OF SHOREWOOD ## COUNTY OF HENNEPIN ## STATE OF MINNESOTA ## RESOLUTION 26-XXX ## A RESOLUTION ADOPTING THE 2027- 2036 CAPITAL IMPROVEMENT PLAN ## AND 2026 CAPITAL PROJECT FUND BUDGETS WHEREAS, City staff have presented the proposed 2027- 2036 Capital Improvement Plan (CIP) and 2027 capital project fund budgets at meetings through December, 2026; and WHEREAS, the City Council has reviewed the CIP and budgets and made modifications to each that reflect desired community service levels; and WHEREAS, these budgets represent a reasonable estimate of what needs to be spent to provide the desired service level. ## NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHOREWOOD, ## MINNESOTA AS FOLLOWS: 1. The 2027-2036 Capital Improvement Plan is hereby adopted as presented with this adoption subject to Planning Commission review and determination of compliance with the Comprehensive Plan. ## 2. The Park Improvement, Equipment Replacement, Street Reconstruction, MSA, Trail Construction, and Community Infrastructure budgets are hereby adopted as presented. Adopted by the City Council of Shorewood, Minnesota this 14 th day of December 2026. __________________________ ## Jennifer Labadie, Mayor ## Attest: ___________________________ ## Sandie Thone, City Clerk Page 11 of 162 Page 83 of 241 ## GENERAL FUND The General Fund is used to account for resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in other funds. It normally receives a greater variety and number of taxes and other general revenues than any other fund. The majority of the current day-to-day operations will be financed from this fund. Page 12 of 162 Page 84 of 241 ## Taxes6,886,738$ ## Licenses & Permits340,875 ## Intergovernmental140,620 ## Charges for Services68,500 ## Fines & Forfeitures75,000 ## Special Assessments5,000 ## Miscellaneous178,750 ## Transfers25,000 ## Total Revenues7,720,483$ ## 2027 General Fund Revenues 89.20% 4.42% 1.82% 0.89% 0.97% 0.06% 2.32% 0.32% ## 2027 General Fund Revenues ## TaxesLicenses & PermitsIntergovernmental ## Charges for ServicesFines & ForfeituresSpecial Assessments ## MiscellaneousTransfers Page 13 of 162 Page 85 of 241 ## General Government 1,977,143$ ## Public Safety 3,708,987 ## Streets 1,375,010 ## Park & Recreation659,343 ## Total Expenditures7,720,483$ ## 2027 General Fund Expenditures by Program ## General ## Government 25.61% ## Public Safety 48.04% ## Streets 17.81% Park & ## Recreation 8.54% ## 2027 GENERAL FUND EXPENDITURES BY ## PROGRAM Page 14 of 162 Page 86 of 241 ## Personnel Services 2,942,630$ ## Supplies 369,110 ## Other Services and Charges 4,408,743 ## Total Expenditures7,720,483$ ## 2027 General Fund Expenditures by Use ## Personnel ## Services 38.11% ## Supplies 4.78% ## Other Services and ## Charges 57.10% ## 2027 GENERAL FUND EXPENDITURES BY USE Page 15 of 162 Page 87 of 241 ## General Fund 2027 Budget ## Summary ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description 202420252026202720272027 ## REVENUES ## Taxes 5,654,785$ 5,885,634$ 6,435,897$ 6,886,738$ 450,841$ 7.01% ## Licenses & Permits 561,581 650,774 305,575 340,875 35,300 11.55% ## Intergovernmental 195,836 140,682 133,300 140,620 7,320 5.49% ## Charges for Services 283,954 274,864 271,450 68,500 (202,950) -74.77% ## Fines & Forfeitures 69,438 100,941 64,500 75,000 10,500 16.28% ## Special Assessments 4,438 5,733 5,000 5,000 - 0.00% ## Miscellaneous 414,931 227,561 161,100 178,750 17,650 10.96% ## Transfers In 25,000 25,000 25,000 25,000 - 0.00% ## TOTAL REVENUES & OTHER ## FINANCING SOURCES 7,209,964$ 7,311,189$ 7,401,822$ 7,720,483$ 318,661$ 4.31% ## EXPENDITURES ## General Government 2,162,931$ 1,849,803$ 2,125,718$ 1,977,143$ (148,575)$ -6.99% ## Public Safety 2,513,554 3,052,099 3,238,259 3,708,987 470,728 14.54% ## Streets 1,163,699 1,216,071 1,431,700 1,375,010 (56,690) -3.96% ## Parks and Recreation 540,688 488,601 606,145 659,343 53,198 8.78% ## Other Financing Uses - 550,000 - - - ## Total Expenditures and Other Financing Uses 6,380,872$ 7,156,574$ 7,401,822$ 7,720,483$ 318,661$ 4.31% ## EXCESS (DEFICIENCY) OF REVENUES ## AND OTHER SOURCES OVER (UNDER) ## EXPENDITURES AND OTHER USES 829,092$ 154,615$ -$ -$ Page 16 of 162 Page 88 of 241 ## General Fund 2027 Budget ## Summary ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description 202420252026202720272027 ## REVENUES ## Taxes 5,654,785$ 5,885,634$ 6,435,897$ 6,886,738$ 450,841$ 7.01% ## Licenses & Permits 561,581 650,774 305,575 340,875 35,300 11.55% ## Intergovernmental 195,836 140,682 133,300 140,620 7,320 5.49% ## Charges for Services 283,954 274,864 271,450 68,500 (202,950) -74.77% ## Fines & Forfeitures 69,438 100,941 64,500 75,000 10,500 16.28% ## Special Assessments 4,438 5,733 5,000 5,000 - 0.00% ## Miscellaneous 414,931 227,561 161,100 178,750 17,650 10.96% ## Contingency - - - - - ## Transfers In 25,000 25,000 25,000 25,000 - 0.00% ## TOTAL REVENUES & OTHER ## FINANCING SOURCES 7,209,964$ 7,311,189$ 7,401,822$ 7,720,483$ 318,661$ 4.31% ## EXPENDITURES ## GENERAL GOVERNMENT ## Council 71,073$ 74,591$ 100,370$ 97,420$ (2,950)$ -2.94% ## Administration 688,257 689,470 715,380 808,540 93,160 13.02% ## Elections 41,958 982 133,160 33,100 (100,060) -75.14% ## Finance 335,250 267,210 282,275 281,755 (520) -0.18% ## Professional Services 361,204 178,107 158,000 160,000 2,000 1.27% ## Planning 339,548 394,814 400,723 352,238 (48,485) -12.10% ## Municipal Buildings 325,641 244,628 335,810 244,090 (91,720) -27.31% ## TOTAL GENERAL GOVERNMENT 2,162,931 1,849,803 2,125,718 1,977,143 (148,575) -6.99% ## PUBLIC SAFETY ## Police 1,545,366 1,865,903 1,882,027 2,301,975 419,948 22.31% ## Fire 779,007 967,326 1,016,152 1,063,254 47,102 4.64% ## Protective Inspections 189,180 218,871 340,080 343,758 3,678 1.08% ## TOTAL PUBLIC SAFETY 2,513,554 3,052,099 3,238,259 3,708,987 470,728 14.54% ## STREETS ## Engineer 138,359 113,774 145,000 100,000 (45,000) -31.03% ## Public Works 913,665 964,149 1,131,440 1,125,980 (5,460) -0.48% ## Ice and Snow Removal 111,675 138,148 155,260 149,030 (6,230) -4.01% ## TOTAL STREETS 1,163,699 1,216,071 1,431,700 1,375,010 (56,690) -3.96% ## PARKS AND RECREATION ## Park Maintenance 440,942 355,037 444,670 449,380 4,710 1.06% ## Recreation 99,746 133,564 161,475 209,963 48,488 30.03% ## TOTAL PARKS AND RECREATION 540,688 488,601 606,145 659,343 53,198 8.78% ## TOTAL EXPENDITURES 6,380,872 6,606,574 7,401,822 7,720,483 318,661 4.31% ## OTHER FINANCING USES ## Transfers Out - 550,000 - - - ## TOTAL OTHER FINANCING USES - 550,000 - - - ## TOTAL EXPENDITURES AND OTHER ## FINANCING USES 6,380,872 7,156,574 7,401,822 7,720,483 318,661 4.31% ## EXCESS (DEFICIENCY) OF REVENUES ## AND OTHER SOURCES OVER (UNDER) ## EXPENDITURES AND OTHER USES 829,092$ 154,615$ -$ -$ Page 17 of 162 Page 89 of 241 ## GENERAL GOVERNMENT ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## GENERAL GOVERNMENT Council71,073$ 74,591$ 100,370$ 97,420$ (2,950)$ -2.94% Administration688,257 689,470 715,380 808,540 93,160 13.02% Elections41,958 982 133,160 33,100 (100,060) -75.14% Finance335,250 267,210 282,275 281,755 (520) -0.18% Profes s ional Services361,204 178,107 158,000 160,000 2,000 1.27% Planning339,548 394,814 400,723 352,238 (48,485) -12.10% Municipal Buildings325,641 244,628 335,810 244,090 (91,720) -27.31% ## TOTAL GENERAL GOVERNMENT2,162,931 1,849,803 2,125,718 1,977,143 (148,575) -6.99% Page 18 of 162 Page 90 of 241 ## GENERAL GOVERNMENT ## Department Mission The Mayor and City Council set policy for the City and provide general direction to the administrator in policy implementation. The department's budget supports council development, information efforts, and special city associations and programs. ## Department Description/Services This activity provides the City Council with legislative control over matters of policy. The Council exercises budgetary control through the adoption of an annual budget certified by major funds. The Council appoints various citizen boards, commissions, and committees to render advice on legislative and policy related matters and provides general direction to the operating departments through the City Administrator. The City Council meets twice monthly and in periodic work sessions and special meetings to consider and adopt legislative and administrative policies that pertain to the services provided to residents. The City Council also sits as the Shorewood Economic Development Authority (EDA). ## Department Goals  Ensure community engagement and citizen participation in setting city policy.  Communicate effectively to inform and educate constituents, promoting transparency and accountability.  Enhance effective governance based on knowledge and expertise, ensuring consistency and alignment with goals, policies, and activities. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Resolutions/Ordinances Passed 114/8 118/20 110/10 110/10 Elected officials attended LMC events 4 7 5 5 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## Pers onnel Services 27,451$ 22,876$ 27,670$ 27,670$ -$ 0.00% ## Su pplies 2,125 1,180 3,000 2,500 (500) -16.67% ## Other Services and Char ges 41,498 50,536 69,700 67,250 (2,450) -3.52% ## Total Council 71,073$ 74,591$ 100,370$ 97,420$ (2,950)$ -2.94% ## COUNCIL (11) Page 19 of 162 Page 91 of 241 ## GENERAL GOVERNMENT ## Department Mission The Administration Department provides efficient, effective, and transparent services to the community under the direction of the City Council. The department supports the city's day-to-day operations through sound management practices, innovative solutions, and a commitment to excellence in customer service and community support to enhance public trust, ensure the responsible use of resources, and foster a collaborative civic environment. ## Department Description/Services The Department manages the daily operations of the city through the following activities:  Customer Service: Providing efficient and effective services to the community.  Community Engagement and Communications: providing accurate and timely communications and facilitating citizen participation in council meetings, public forums, and community events.  Human Resources: Managing recruitment, hiring, training, and employee relations.  City Services: Effectively and efficiently issuing licenses, permits, and administrative services. ## Department Goals  Manage recruitment, hiring, training, and employee relations effectively.  Increase effectiveness and efficiency in administrative processes for city services.  Communicate effectively and timely to keep citizens informed and provide engagement. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated ## Employee Retention Rate N/A N/A 84% 88% Licenses and Permits Processed 102 111 110 110 Successful New Hires Onboarded 15 14 13 13 ## Communications: # of Social Media ## Reach, Website Views, Email Opens 305,928 328,013 325,000 325,000 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## Pers onnel Services 591,336$ 605,311$ 579,380$ 725,280$ 145,900$ 25.18% ## Su pplies 18,425 15,855 19,000 13,610 (5,390) -28.37% ## Other Services and C har ges 78,496 68,303 117,000 69,650 (47,350) -40.47% ## Total Adminis tration 688,257$ 689,470$ 715,380$ 808,540$ 93,160$ 13.02% ## ADMINISTATION (13) Page 20 of 162 Page 92 of 241 ## GENERAL GOVERNMENT ## Department Mission This activity ensures the integrity, transparency, and accessibility of the electoral process through fair and impartial elections, fostering public trust, and promoting civic engagement. Key objectives include providing accurate and timely information, facilitating voter participation, and upholding the highest standards of professionalism and accountability in electoral operations. ## Department Description/Services The City Clerk is the Elections Administrator and prepares for all elections including management of city election staff, polling places, administering absentee and early voting, recruitment and training of election judges and the absentee ballot board, and oversight of the vote tabulations. The Elections Administrator partners with Hennepin County and the Secretary of State’s Office, and provides voter outreach via the city website, in-person outreach, social media, and local media. Elections: Overseeing elections, including managing polling places, administering absentee voting, training election judges, and ensuring the integrity and security of elections. ## Department Goals  Manage polling places effectively and efficiently by providing quality training to poll workers.  Administer Early Voting with expert support and training for election staff.  Recruit and train election judges/absentee ballot board by promoting a positive and competent environment for them to work in.  The city is budgeting for a special election in 2027, depending on the General election results. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated ## Voter Outreach Opportunities/Events 4 N/A 4 NA ## Voter Turnout 91% N/A 85% NA ## Election Judges Recruited 56 N/A 62 NA ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## Pers onnel Services 30,881$ -$ 121,160$ 24,000$ (97,160)$ -80.19% ## Su pplies 9,761 982 10,000 7,100 (2,900) -29.00% ## Other Services and C har ges 1,317 - 2,000 2,000 - 0.00% ## Total Elections 41,958$ 982$ 133,160$ 33,100$ (100,060)$ -75.14% ## ELECTIONS (14) Page 21 of 162 Page 93 of 241 ## GENERAL GOVERNMENT ## Department Mission The Finance Department goal is to present timely, accurate, and complete financial information in an understandable and friendly manner to the council, residents, and staff members of the city. This department also protects and manages the assets of the City in accordance with council policies. ## Department Description/Services This activity directs the City’s financial affairs pursuant to generally accepted accounting standards. This includes initiation of financial plans, review and implementation of internal controls, safeguarding assets and accounting of financial transactions, including: encompassing accounts receivable, accounts payable, payroll, cash and investment management, debt management and oversight, special assessments, and accounting control as well as facilitating the annual preparation of the Annual Comprehensive Financial Report, Long Term Financial Plan, budget documents and Capital Improvement Plan. ## Department Goals  Implement accounts receivable module within the integrated financial system.  Convert Utility Billing on line merchant services.  Continue to review and analyze internal controls.  Increase number of vendors payments processed through automated clearing house.  Maintain the city’s AA credit rating for bond issuance. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Number of Checks/ACH Issued 645/903 481/875 600/900 500/1,000 Utility Customers/Electronic Statements 3,212/589 3,245/545 3,230/560 3,255/750 Rate of Return on Cash/Investments 1.6% 3.6% 4.0% 5.0% ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## Pers onnel Services 160,447$ 232,428$ 231,260$ 234,570$ 3,310$ 1.43% ## Su pplies 22,038 25,215 30,515 34,350 3,835 12.57% ## Other Services and C har ges 152,766 9,567 20,500 12,835 (7,665) -37.39% ## Total Finance 335,250$ 267,210$ 282,275$ 281,755$ (520)$ -0.18% ## FINANCE (15) Page 22 of 162 Page 94 of 241 ## GENERAL GOVERMENT ## Department Mission This account provides contracted legal, assessing and auditing services for the City. ## Department Description/Services This activity directs the overall legal services for the City, including the issuance of legal opinions, preparation of ordinances, resolutions, contracts and agreements, and the conduct of civil litigation. In addition, this account group provides prosecution of misdemeanor criminal violations, preparation of complaints, processing of evidence, and the trial work associated with prosecution. Legal services are provided by two private law firms, one for criminal prosecution and the other for civil matters. Assessing services provide property valuation information for tax purposes. In 2024 the County began providing free assessing services to small cities. Audit services provide for the annual financial audit required by Minnesota State Statutes. ## Department Goals  Continue to prosecute misdemeanor crimes.  Continue to have annual audits with no findings. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Total Court Appearances (Prosecution) 294 410 400 415 Audit Findings 0 0 0 0 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## Other Services and Charges 361,204$ 178,107$ 158,000$ 160,000$ 2,000$ 1.27% ## Total Professional Services 361,204$ 178,107$ 158,000$ 160,000$ 2,000$ 1.27% ## PROFESSIONAL SERVICES (16) Page 23 of 162 Page 95 of 241 ## GENERAL GOVERNMENT ## Department Mission Guide the growth and physical development of the community through the Comprehensive Plan, City Code, and review of planning and subdivision applications. ## Department Description/Services This department is responsible for the review of development proposals, preparing and updating the City’s Comprehensive Plan, and other long range planning activities. It provides for administration and enforcement of the City’s zoning code, and preparation and upkeep of zoning, subdivision, floodplain, and other planning and zoning related ordinances. Specific responsibilities of the Planning Department include the following:  Provide liaison and support to the Planning Commission, the Development Review Committee, and the City Council.  Interpret, administer and update the Comprehensive Plan, City Code, and other city policies as they relate to planning and zoning.  Review development applications and permits for zoning compliance.  Coordinate the development review and approval process.  Enforce zoning violations.  Coordinate and administer the City’s Comprehensive Plan and long-term planning processes.  Coordinate and administer the City’s Deer Management Program and other environmental programs and regulations.  Assist with economic development activities and administrative projects as requested. ## Department Goals  Continue the 2050 Comprehensive Plan update process.  Continue updates and amendments to the City Code.  Continue to implement a comprehensive approach to planning and development. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Zoning Permits Approved 56 65 60 65 Planning Applications Processed 11 28 30 35 Public Hearing Notices Mailed to Residents 1,354 1,840 2,000 2,200 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## Pers onnel Services 317,758$ 332,357$ 290,450$ 284,880$ (5,570)$ -1.92% Supplies2,475 2,113 1,500 1,050 (450) -30.00% Other Services and Charges19,315 60,344 108,773 66,308 (42,465) -39.04% Total Planning339,548$ 394,814$ 400,723$ 352,238$ (48,485)$ -12.10% ## PLANNING (18) Page 24 of 162 Page 96 of 241 ## GENERAL GOVERNMENT ## Department Mission The Municipal Building activity ensures the safety, functionality, and aesthetic quality of City Hall including adequate coverage of general liability, property, and casualty insurance of all city facilities and functions. City facilities should remain vibrant, well maintained, and functional to reflect the character of the community and provide high-quality services to residents. ## Department Description/Services This activity includes the maintenance and upkeep of utilities, office equipment, office furnishings, and overall building infrastructure. The activity encompasses several key areas:  Building Maintenance: Regular inspection, repair, and maintenance of city buildings to ensure safety and functionality.  FF&E Maintenance: Upkeep, servicing and replacement of FF&E.  Insurance Requirements: Managing and ensuring adequate coverage for general liability, property, and casualty insurance for all city facilities.  Systems Management: Overseeing the maintenance and operation of HVAC and other systems within buildings to ensure efficiency and reliability. ## Department Goals  Scheduled interior and exterior building maintenance.  Maintenance or replacement of fixture, furniture and equipment (FF&E).  Regular inspection and maintenance of building systems (e.g. HVAC, alarms, generator). ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Interior & exterior maintenance projects 1 1 1 1 FF&E maintenance or replacement 0 1 2 1 Systems inspections 8 6 6 6 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Pers onnel Services-$ -$ 15,810$ 17,190$ 1,380$ 8.73% Supplies28,614 32,049 23,000 11,600 (11,400) -49.57% Other Services and Charges297,027 212,580 297,000 215,300 (81,700) -27.51% Total Municipal Buildings325,641$ 244,628$ 335,810$ 244,090$ (91,720)$ -27.31% ## MUNICIPAL BUILDINGS (19) Page 25 of 162 Page 97 of 241 ## PUBLIC SAFETY ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## PUBLIC SAFETY Police1,545,366$ 1,865,903$ 1,882,027$ 2,301,975$ 419,948$ 22.31% Fire779,007 967,326 1,016,152 1,063,254 47,102 4.64% Protective Ins pections189,180 218,871 340,080 343,758 3,678 1.08% TOTAL PUBLIC SAFETY2,513,554$ 3,052,099$ 3,238,259$ 3,708,987$ 470,728$ 14.54% Page 26 of 162 Page 98 of 241 ## PUBLIC SAFETY ## Department Mission Provide a modern, flexible, full-service criminal justice agency which is responsive to community needs. ## Department Description/Services The South Lake Minnetonka Police Department (SLMPD) is a joint powers entity comprised of the cities of Shorewood, Excelsior, Greenwood and Tonka Bay. The department provides for the safety of citizens in the community, the prevention and detection of crime, and the enforcement of all local, state, and federal laws in a cost-effective manner. Costs and staff are allocated to each of the participating cities on a set percentage basis. Shorewood's share of policing costs is approximately 50%, which is amended periodically per the formula established in the joint powers agreement. ## Department Goals  Maintain department staffing at 18 officers.  Maintain reliable and adequate equipment to support department operations.  Establish a capital improvement plan for the public safety building. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated UCR Code – Part I & II Crimes (all cities) 477 392 425 450 Yearly Calls for Service (all cities) 11,164 11,708 12,000 12,300 Yearly Calls for Service (Shorewood) 5,765 6,723 6,800 6,900 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Other Services and Charges1,545,366$ 1,865,903$ 1,882,027$ 2,301,975$ 419,948$ 22.31% Total Police1,545,366$ 1,865,903$ 1,882,027$ 2,301,975$ 419,948$ 22.31% ## POLICE (21) Page 27 of 162 Page 99 of 241 ## PUBLIC SAFETY ## Department Mission Provide a high-quality fire education, prevention, suppression, and first responder emergency services. ## Department Description/Services Fire service is provided to the City through the Excelsior Fire District and the City of Mound (serving the properties on the islands). The departments provide for the protection of life and property of the residents of Shorewood through fire prevention and suppression, fire inspection, building inspection, fire code enforcement and emergency medical services. The Excelsior Fire District operates as a Joint Powers organization. Shorewood contracts with the City of Mound. ## Department Goals (EFD)  Maintain firefighter staffing levels between 45 to 50.  Maintain reliable and adequate equipment to support department operations.  Maintain an average response time of 2.00 minutes or less with duty officer and duty crew.  Establish a capital improvement plan for the public safety building. ## Department Performance Measures (EFD) ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Total Calls by Year 1,145 1,326 1,282 1,325 Duty Crew Calls by Year 232 434 425 430 Average Minutes to get on Scene (Time from page to arrival) na 7.02 <7.00 <7.00 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Other Services and Charges779,007$ 967,326$ 1,016,152$ 1,063,254$ 47,102$ 4.64% Total Fire779,007$ 967,326$ 1,016,152$ 1,063,254$ 47,102$ 4.64% ## FIRE (22) Page 28 of 162 Page 100 of 241 ## PUBLIC SAFETY ## Department Mission The Protective Inspections Department ensures public health and safety through enforcement of the Minnesota State Building Code, City Code, and related regulations through plan review and inspections. ## Department Description/Services This department provides enforcement of the Minnesota State Building Code, City Code requirements, property maintenance codes, reviews plans and conducts inspections for all new construction, alteration, and/or repair projects within the City. The department also administers the Rental Housing Licensing and inspections program. The purpose of these inspections is to protect property owners and the general health and safety of members of the public through ensuring compliance with applicable codes. Services provided by the department include:  Building permit administration and plan review.  Building code enforcement and inspections.  Mechanical code enforcement and inspections.  Plumbing code enforcement and inspections.  Property maintenance, code enforcement, and inspections.  Rental housing licensing and inspections.  Administrative projects as needed. ## Department Goals  Continue review of permit applications in a timely manner.  Continue education efforts through interactions with residents and online resources.  Continue providing exceptional customer service to residents and contractors. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Total Market Value Added $41,571,370 $47,935,222 $45,000,000 $47,000,000 Building Permits Issued 933 970 950 975 Inspections Conducted 2,230 2,711 2,500 2,600 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Personnel Services159,664$ 187,900$ 297,460$ 299,290$ 1,830$ 0.62% Supplies1,304 4,803 2,000 1,700 (300) -15.00% Other Services and Charges28,213 26,168 40,620 42,768 2,148 5.29% Total Protective Inspections189,180$ 218,871$ 340,080$ 343,758$ 3,678$ 1.08% ## PROTECTIVE INSPECTION (24) Page 29 of 162 Page 101 of 241 ## STREETS ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## STREETS Engineer138,359 113,774 145,000 100,000 (45,000) -31.03% Public Works913,665 964,149 1,131,440 1,125,980 (5,460) -0.48% Ice and Snow Removal111,675 138,148 155,260 149,030 (6,230) -4.01% ## TOTAL STREETS1,163,699 1,216,071 1,431,700 1,375,010 (56,690) -3.96% Page 30 of 162 Page 102 of 241 ## STREETS ## Department Mission Provide engineering and construction management services for the city. ## Department Description/Services This department is responsible for general engineering services in the City such as attending required city meetings, meeting and responding to general resident inquiries, technical resource to city staff on engineering matters, manage infrastructure projects, assist in capital and budget planning, and reviews all development proposals and plans. General city engineering duties described above are budgeted for under department 31. Project related engineering services are funded through specific projects. Additionally, development review services are passed through costs to the developers. ## Department Goals  Provide quality engineering services.  Aid in the implementation of the asset management system.  Aid in miscellaneous engineering and resident issues. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Amount of general engineering hours spent by consulting staff 1,246.5 1,183.5 850 750 Grant funding secured for city services/ projects $125,000 $518,000 $262,137 ## $7M # of site plan reviews 47 36 40 35 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Other Services and Charges138,359$ 113,774$ 145,000$ 100,000$ (45,000)$ -31.03% Total City Engineer138,359$ 113,774$ 145,000$ 100,000$ (45,000)$ -31.03% ## CITY ENGINEER (31) Page 31 of 162 Page 103 of 241 ## STREETS ## Department Mission Provide for all general public works duties, maintenance of all public works equipment, and maintenance of the public works facility. ## Department Description/Services This activity provides for maintenance of City streets, public right-of-way and public property (excluding city park maintenance – see Department 52). Maintenance performed includes road patching, tree trimming and removal, mowing and trimming of roadsides, street sweeping and street signs and signals. In addition, this budget includes the equipment costs for ice and snow removal from City streets and pedestrian facilities along with traffic control signals/signage. Lastly, the Public Works facility’s operational and maintenance costs are included in this budget. ## Department Goals  Continue to provide efficient maintenance of roads, signs, etc.  Continue improving maintenance of existing PW building and facility and all public works maintenance equipment.  Perform maintenance of public right-of-way in accordance with the new Vegetation Management Plan. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Replace old street signs (each) 31 95 89 75 Sweep and dispose of street sweepings (CY) N/A 125 115 115 Maintain PCI of 70 or above 76 77 70 70 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Personnel Services590,918$ 631,386$ 711,240$ 725,780$ 14,540$ 2.04% Supplies145,236 141,395 207,400 183,200 (24,200) -11.67% Other Services and Charges177,512 191,368 212,800 217,000 4,200 1.97% Total Public Works913,665$ 964,149$ 1,131,440$ 1,125,980$ (5,460)$ -0.48% ## PUBLIC WORKS SERVICES (32) Page 32 of 162 Page 104 of 241 ## STREETS ## Department Mission Provide ice and snow removal on city streets and city-owned parking lots to allow for the safe and efficient movement of traffic during and after a winter event. ## Department Description/Services This activity provides for maintenance and materials for ice and snow control on City streets, trails, sidewalks and parking lots. Costs include the winter maintenance materials and staff needed for safely and efficiently providing winter maintenance throughout the city. ## Department Goals  Continue employee training and expand training opportunities as needed.  Continue event and seasonal documentation including Winter Operations Plan.  Expand liquids program with new capital equipment. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Provide necessary and required winter operations training to staff (% of staff) 100% 100% 100% 100% Complete all winter operations within 24 hours of weather ending (% of events) 90% 95% 100% 100% Efficiently and safely treat roads per industry standards (tons/event)? ## N/A 10-12 10-12 10-12 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Personnel Services60,760$ 81,002$ 81,260$ 83,030$ 1,770$ 2.18% Supplies49,074 56,229 70,000 64,000 (6,000) -8.57% Other Services and Charges1,841 917 4,000 2,000 (2,000) -50.00% Total Ice and Snow Removal111,675$ 138,148$ 155,260$ 149,030$ (6,230)$ -4.01% ## ICE AND SNOW REMOVAL (33) Page 33 of 162 Page 105 of 241 ## PARKS AND RECREATION ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## PARKS AND RECREATION Park Maintenance440,942 355,037 444,670 449,380 4,710 1.06% Recreation99,746 133,564 161,475 209,963 48,488 30.03% TOTAL PARKS AND RECREATION540,688 488,601 606,145 659,343 53,198 8.78% Page 34 of 162 Page 106 of 241 ## PARKS AND RECREATION ## Department Mission Provides maintenance for city parks, trails, and beaches to provide safe and enjoyable recreational opportunities for residents of all ages and abilities. ## Department Description/Services This department is responsible for the maintenance of city parks, playing fields, trails, ice rinks, buildings, parking lots, and play structures. ## Department Goals  Continue successful park maintenance with public works employees, seasonal employees and additional partnerships.  Perform maintenance of parks and open spaces in accordance with the new Vegetation Management Plan.  Continue to manage tree removals and tree planting. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Successfully maintain buckthorn per the city’s vegetation management plan (acres) 20 25 25 27 Provide volunteer opportunities to aid in the maintenance of parks (events/year) 4 1 2 4 Plant new trees in parks to aid in reforestation 30 125 75 40 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Personnel Services289,431$ 272,594$ 341,370$ 351,580$ 10,210$ 2.99% Supplies38,517 34,175 45,700 42,700 (3,000) -6.56% Other Services and Charges112,993 48,269 57,600 55,100 (2,500) -4.34% Total Park Maintenance440,942$ 355,037$ 444,670$ 449,380$ 4,710$ 1.06% ## PARK MAINTENANCE (52) Page 35 of 162 Page 107 of 241 ## PARKS AND RECREATION ## Department Mission This department has been separated from Parks Maintenance since 2012. Provides recreational programs for residents of all ages and abilities. ## Department Description/Services This department is responsible for the oversight of park shelter and field rentals, providing recreation programs & events, organizing community special events, managing the parks & recreation sponsorship program, and winter warming houses. ## Department Goals  Execute the recommendations included in the newly adopted Park System Master Plan.  Leverage community partnerships to expand upon existing community events.  Implement a Memorial Bench Program to provide a seamless, transparent, and meaningful way for park users to honor loved ones while enhancing the park system.  Evaluate existing events and prepare to adapt. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Park Fees and Rental Revenue $44,840 $42,051 $43,000 $45,000 Special Event Attendance (est.) 550 544 800 850 Sponsorship Revenue $2,100 $4,350 $4,500 $4,750 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Personnel Services66,869$ 101,110$ 118,490$ 169,360$ 50,870$ 42.93% Supplies1,827 2,151 4,800 7,300 2,500 52.08% Other Services and Charges31,051 30,302 38,185 33,303 (4,882) -12.79% Total Recreation99,746$ 133,564$ 161,475$ 209,963$ 48,488$ 30.03% ## RECREATION (53) Page 36 of 162 Page 108 of 241 ## OTHER ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Transfers Out-$ 550,000$ -$ -$ -$ Total Transfers Out-$ 550,000$ -$ -$ -$ Page 37 of 162 Page 109 of 241 ## OTHER ## Department Mission This activity provides for the administration of miscellaneous accounts not established in the previous activities. ## Department Description/Services This budget included a one-time transfer of $400,000 to the Equipment Replacement Fund (403). As well as a one-time transfer of $150,000 to the Park Improvement Capital Fund (402). These transfers utilized part of the General Fund Fund Balance. Going forward the transfers will be managed in accordance with the adopted Reserve Policy revised April 14, 2025. ## Department Goals  Designate fund balance to classifications that disclose constraints for which amounts can be spent.  Review, determine, and assign use of excess fund balance.  Maintain an adequate level of fund balance to provide for cash flow requirements and contingency needs. ## Department Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Transfers to Park Improvement Capital $0 $150,000 $0 $0 Transfers to Equipment Replacement $0 $400,000 $0 $0 Transfers to Community Infrastructure $0 $0 $0 $0 ## Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 Transfers Out-$ 550,000$ -$ -$ -$ Total Transfers Out-$ 550,000$ -$ -$ -$ ## OTHER FINANCING USES Page 38 of 162 Page 110 of 241 ## SPECIAL REVENUE FUNDS Special Revenue funds are established for specific revenues or sources that are designated for financing particular functions or activities as required by federal regulations, state statute, city charter provisions, local ordinances or specific grant agreements. Shorewood Community and Event Center - This fund was established to account for the resources accumulated from events and activities held at the City’s community center, and the payment of expenditures related to operations of the community center. The City has committed charges for services revenues for operations. Property taxes support the community center when fees generated from facility rental are not sufficient to cover expenses. Page 39 of 162 Page 111 of 241 ## SPECIAL REVENUE ## Fund Mission This fund was established to account for the resources accumulated from events and activities held at the City’s community center, and the payment of expenditures related to operations of the community center. The City has committed charges for services revenues for operations. Property taxes support the community center when fees generated from facility rental are not sufficient to cover expenses. ## Fund Description/Services The Shorewood Community & Event Center (SCEC) is nestled in the woods right next to Shorewood City Hall and Badger Park to provide recreational services and programs. The City partners with the South Shore Senior Partners to provide Senior programming. The SCEC offers multiple room rentals, with spaces for birthday parties, graduations, weddings, receptions, memorials, HOA meetings, teleconferencing, dances, and more. ## Fund Goals  Implement recommendations provided by the SCEC Task Force.  Increase rental income while decreasing expenditures to achieve 70% cost recovery.  Maintain a functional facility by performing routine maintenance and providing incremental building updates. ## Fund Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Total Rental Income $66,075 $82,269 $82,000 $85,000 Total Facility Rentals 371 432 440 500 Cost Recovery – 70% Target 38.86% 48.68% 49% 55% ## Revenue/Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## REVENUES Taxes105,000$ 122,000$ 145,000$ 175,607$ 30,607$ 21.11% Charges for Services66,286 82,269 68,000 82,000 14,000 20.59% Miscellaneous3,040 5,364 3,150 2,500 (650) -20.63% TOTAL REVENUES174,326$ 209,634$ 216,150$ 260,107$ 43,957$ 20.34% ## EXPENDITURES Personnel Services88,701$ 112,390$ 68,480$ 124,940$ 56,460$ 82.45% Supplies33,093 22,145 29,340 27,510 (1,830) -6.24% Other Services and Charges35,326 38,415 54,210 47,451 (6,759) -12.47% Capital Outlay21,280 5,995 21,500 32,021 10,521 48.93% TOTAL EXPENDITURES178,401$ 178,946$ 173,530$ 231,922$ 58,392$ 33.65% ## BEGINNING FUND BALANCE78,404$ 74,329$ 105,016$ 147,636$ Net Change in Fund Balance(4,075) 30,687 42,620 28,185 ## ENDING FUND BALANCE74,329$ 105,016$ 147,636$ 175,821$ ## SHOREWOOD COMMUNITY AND EVENT CENTER FUND (201) Page 40 of 162 Page 112 of 241 ## DEBT SERVICE FUNDS Debt service funds are used to account for the payment of interest and principal on long-term general obligation debt other than debt issued for and serviced primarily by enterprise funds. The City issues general obligation bonds for the acquisition of major capital facilities and infrastructure. General obligation bonds have been issued for both governmental and business-type activities. These bonds are reported in the proprietary funds if they are expected to be repaid from proprietary revenues. In addition, general obligation bonds have been issued to refund special assessments related bonds. General obligation bonds are direct obligations and pledge the full faith and credit of the City. Page 41 of 162 Page 113 of 241 ## DEBT SERVICE ## Fund Mission This fund was established to account for the resources accumulated for the payment of interest and principal on the outstanding governmental debt service activities. The City has pledged the full faith and credit and these bonds will be repaid from future tax levies. ## General Obligation Debt Service Levies ## General Obligation Street Reconstruction Bonds Annual Service Requirements to Maturity PrincipalInteres tTot al 2027730,000$ 305,581$ 1,035,581$ 2028740,000 289,705 1,029,705 2029760,000 273,363 1,033,363 2030770,000 256,556 1,026,556 2031790,000 239,060 1,029,060 2032-20363,205,000 919,590 4,124,590 2037-20412,510,000 479,594 2,989,594 2042-20441,165,000 62,266 1,227,266 10,670,000$ 2,825,715$ 13,495,715$ ## Revenues/Expenditures ## 2020A G.O. Street2021A G.O. Street2022A G.O. Street2023A G.O. StreetTotal ## ReconstructionReconstructionReconstructionReconstructionDebt Service DescriptionFund (320)Fund (321)Fund (322)Fund (323)Funds ## REVENUES Taxes227,704$ 306,873$ 287,517$ 267,540$ 1,089,634$ TOTAL REVENUES227,704$ 306,873$ 287,517$ 267,540$ 1,089,634$ ## EXPENDITURES Other Services and Charges235$ 440$ -$ 345$ 1,020$ Debt Service214,765 291,285 272,450 257,600 1,036,100 TOTAL EXPENDITURES215,000$ 291,725$ 272,450$ 257,945$ 1,037,120$ BEGINNING FUND BALANCE263,675$ 348,236$ 249,604$ 310,333$ 1,171,848$ Net Change in Fund Balance12,704 15,148 15,067 9,595 52,514 ENDING FUND BALANCE276,379$ 363,384$ 264,671$ 319,928$ 1,224,362$ ## GENERAL OBLIGATION FUNDS Page 42 of 162 Page 114 of 241 ## CAPITAL PROJECTS FUNDS Capital Projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by enterprise funds. Details of these funds can be found in the 10-Year Capital Improvement Plan. Park Capital Improvement Fund - This fund accounts for parkland acquisition and other capital improvements in the City parks. Equipment Replacement Fund - This fund was established to account for various capital acquisitions for the City governmental funds. This fund was developed in order to eliminate fluctuations in departmental operating budgets from year to year due to capital outlay purchases. Street Reconstruction Fund - This fund was established for the purpose of funding the periodic reconstruction of City streets and roadways. MSA Road Reconstruction Fund - This fund was established to account for the accumulation of Municipal State Aid (MSA) to fund the periodic reconstruction of MSA designated roads. Community Infrastructure Fund - This fund was established to account for various capital improvement projects that may be financed without the need to issue bonds. Page 43 of 162 Page 115 of 241 ## CAPITAL IMPROVEMENTS FISCAL POLICY ## GENERAL POLICY Shorewood’s Capital Improvements Program reflects an assessment of the community’s needs and its ability to pay for major improvements. It is founded on the policy that reinvestment required for replacement, maintenance, or the increased efficiency of existing systems shall have priority over investments for expansion of existing systems or the provision of new services. ## FUNDING PRIORITIES Capital spending proposals will generally be funded on the following priority basis: 1. Those projects necessary for contributing to the public health and welfare. 2. Those projects which will help to maintain an existing system. 3. Those projects that will make an existing system more efficient. 4. Those projects representing the expansion of an existing system for new service or completely new public facility or service. ## FUNDING PRINCIPLES As a result, the following principles shall govern the implementation of the recommended ## Capital Improvements Program: 1. The City will make all capital improvements in accordance with the adopted Capital Improvements Program. 2. The City will develop a multi-year plan for Capital Improvements and update it annually. 3. The City will coordinate development of the Capital Improvements Program with development of the annual operating budget. Future optional costs associated with new capital improvements will be projected and included in operation budget forecasts. Page 44 of 162 Page 116 of 241 ## CAPITAL IMPROVEMENT ## Capital Funds Capital Projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by enterprise funds. Details of these funds can be found in the 10-Year Capital Improvement Plan. ## Fund Description/Services Park Capital Improvement Fund - This fund accounts for parkland acquisition and other capital improvements in the City parks. Equipment Replacement Fund - This fund was established to account for various capital acquisitions for the City governmental funds. This fund was developed in order to eliminate fluctuations in departmental operating budgets from year to year due to capital outlay purchases. Street Reconstruction Fund - This fund was established for the purpose of funding the periodic reconstruction of City streets and roadways. MSA Road Reconstruction Fund - This fund was established to account for the accumulation of Municipal State Aid (MSA) to fund the periodic reconstruction of MSA designated roads. Community Infrastructure Fund - This fund was established to account for various capital improvement projects that may be financed without the need to issue bonds. ## Revenue/Expenditures ## ParkEquipmentStreetMunicipalCommunityTotal ## ImprovementReplacementImprovementState AidInfrastructureCapital DescriptionFund (402)Fund (403)Fund (404)Fund (405)Fund (450)Funds ## REVENUES Taxes355,500$ 275,000$ -$ -$ 150,000$ 780,500$ Municipal State Aid- - - - - - Miscellaneous2,230 920 365,510 580 - 369,240 Transfers In- - - - - - TOTAL REVENUES357,730$ 275,920$ 365,510$ 580$ 150,000$ 1,149,740$ ## EXPENDITURES Supplies-$ -$ -$ -$ -$ -$ Other Services and C harg es- - - - - - Capital Outlay350,000 367,600 2,262,119 - 150,000 3,129,719 TOTAL EXPENDITURES350,000$ 367,600$ 2,262,119$ -$ 150,000$ 3,129,719$ ## BEGINNING FUND BALANCE624,594$ 178,713$ 1,861,224$ 43,663$ 42,769$ Net Change in Fund Balance7,730 (91,680) (1,896,609) 580 - ## ENDING FUND BALANCE632,324$ 87,033$ (35,385)$ 44,243$ 42,769$ ## SUMMARY Page 45 of 162 Page 117 of 241 ## CAPITAL IMPROVEMENT ## Fund Mission This fund was established to account for the resources accumulated from events and activities held at the City’s community center, and the payment of expenditures related to operations of the community center. The City has committed charges for services revenues for operations. Property taxes support the community center when fees generated from facility rental are not sufficient to cover expenses. ## Fund Description/Services The Park Improvement Capital Fund provides for major facilities and equipment for City parks. Fees collected from new subdivision development and transfers from the General Fund are dedicated for the development and improvement of City parks. ## Revenue/Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## REVENUES Taxes128,000$ 135,000$ 305,500$ 355,500$ 50,000$ 16.37% Park Dedication Fees112,500 97,600 - - - Miscellaneous321,979 67,873 2,230 2,230 - 0.00% Transfers In105,000 150,000 - - - ## TOTAL REVENUES667,479$ 450,473$ 307,730$ 357,730$ 50,000$ 16.25% ## EXPENDITURES Supplies-$ -$ -$ -$ -$ Other Services and Charges23,688 42,191 - - - Capital Outlay45,120 (769) 45,000 350,000 305,000 677.78% ## TOTAL EXPENDITURES68,808$ 41,422$ 45,000$ 350,000$ 305,000$ 677.78% ## BEGINNING FUND BALANC ## E(645,858)$ (47,187)$ 361,864$ 624,594$ Net Change in Fund Balance598,671 409,051 262,730 7,730 ## ENDING FUND BALANCE(47,187)$ 361,864$ 624,594$ 632,324$ ## PARK IMPROVEMENT CAPITAL FUND (402) Page 46 of 162 Page 118 of 241 ## CAPITAL IMPROVEMENT ## Fund Mission This fund was established for the purpose of funding the replacement of capital equipment. ## Fund Description/Services The Equipment Replacement Capital Fund is supported by Property Taxes and there have been transfers from the General Fund over the years as well. These sources provide for the accumulation of funds for acquisition and replacement of equipment utilized in City operations and infrastructure. ## Revenue/Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## REVENUES Taxes128,000$ 165,000$ 215,000$ 275,000$ 60,000$ 27.91% Sale of Capital Assets3,854 198,508 - - - Miscellaneous11,815 3,117 920 920 - 0.00% Transfers In- 400,000 - - - ## TOTAL REVENUES143,669$ 766,625$ 215,920$ 275,920$ 60,000$ 27.79% ## EXPENDITURES Buildings & Structures30,901$ 680,897$ -$ -$ -$ Machinery & Equipment113,193 344,994 74,900 344,000 269,100 359.28% Furniture & Fixtures- 242 11,200 23,600 12,400 110.71% TOTAL EXPENDITURES144,094$ 1,026,132$ 86,100$ 367,600$ 281,500$ 326.95% ## BEGINNING FUND BALANC ## E308,826$ 308,400$ 48,893$ 178,713$ Net Change in Fund Balance(426) (259,507) 129,820 (91,680) ## ENDING FUND BALANCE308,400$ 48,893$ 178,713$ 87,033$ ## EQUIPMENT REPLACEMENT CAPITAL FUND (403) Page 47 of 162 Page 119 of 241 ## CAPITAL IMPROVEMENT ## Fund Mission This fund was established for the purpose of funding the periodic maintenance, upgrade, and reconstruction of City streets and roadways. ## Fund Description/Services The Street Improvement Capital Fund is supported by Property Tax Levy, Bond Proceeds. There have also been transfers periodically to supplement the fund with general operating surplus. The City’s strategy to finance projects has been to bond. Bonds were issued from 2020-2023 to finance various projects within the fund, the City’s outstanding debt will essentially grow larger each year until the first bonds issued in 2020 are paid off. ## Revenue/Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## REVENUES Taxes128,000$ 170,500$ -$ -$ -$ Miscellaneous181,602 615,646 65,510 365,510 300,000 457.95% Bond Proceeds- - - - - Transfers In- - - - - ## TOTAL REVENUES309,602$ 786,146$ 65,510$ 365,510$ 300,000$ 457.95% ## EXPENDITURES Supplies-$ -$ -$ -$ -$ Other Services and Charges415,240 629,140 - - - Capital Outlay985,347 1,693,796 315,000 2,262,119 1,947,119 618.13% Transfers Out- - - - - TOTAL EXPENDITURES1,400,587$ 2,322,935$ 315,000$ 2,262,119$ 1,947,119$ 618.13% ## BEGINNING FUND BALANC ## E4,738,489$ 3,647,503$ 2,110,714$ 1,861,224$ Net Change in Fund Balance (1,090,986) (1,536,790) (249,490) (1,896,609) ## ENDING FUND BALANCE3,647,503$ 2,110,714$ 1,861,224$ (35,385)$ ## STREET RECONSTRUCTION CAPITAL FUND (404) Page 48 of 162 Page 120 of 241 ## CAPITAL IMPROVEMENT ## Fund Mission This fund was established to account for the accumulation of Municipal State Aid (MSA) to fund the periodic reconstruction of MSA designated roads. ## Fund Description/Services The MSA Street Improvement Capital Fund is supported by Municipal State Aid (MSA) Funds. The MSA Street program is administered through the State of Minnesota’s Department of Transportation. The funds are used for the maintenance, upgrade, and reconstruction of City streets and roadways designated on the City’s MSA system. ## Revenue/Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## REVENUES Taxes-$ -$ -$ -$ -$ Municipal State Aid- - 1,072,000 - (1,072,000) -100.00% Miscellaneous1,639 1,575 468,580 580 (468,000) -99.88% Transfers In- - - - - TOTAL REVENUES1,639$ 1,575$ 1,540,580$ 580$ (1,540,000)$ -99.96% ## EXPENDITURES Supplies-$ -$ -$ -$ -$ Other Services and Charges- - - - - Capital Outlay- - 1,540,000 - (1,540,000) -100.00% TOTAL EXPENDITURES-$ -$ 1,540,000$ -$ (1,540,000)$ -100.00% ## BEGINNING FUND BALANC ## E39,869$ 41,508$ 43,083$ 43,663$ 1.35% Net Change in Fund Balance1,639 1,575 580 580 ## ENDING FUND BALANCE41,508$ 43,083$ 43,663$ 44,243$ ## MUNICIPAL STATE AID CAPITAL FUND (405) Page 49 of 162 Page 121 of 241 ## CAPITAL IMPROVEMENT ## Fund Mission This fund was established to account for various capital improvement public facilities projects that may be financed without the need to issue bonds. ## Fund Description/Services The Community Infrastructure Capital Fund provides for the accumulation of funds for acquisition, maintenance, and replacement of public facilities within the City. ## Revenue/Expenditures ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## REVENUES Taxes-$ -$ 50,000$ 150,000$ 100,000$ 200.00% Miscellaneous89,049 3,207 - - - Transfers In- - - - - ## TOTAL REVENUES89,049$ 3,207$ 50,000$ 150,000$ 100,000$ 200.00% ## EXPENDITURES Supplies-$ -$ -$ -$ -$ Other Services and Charges- - - - - Capital Outlay88,158 - 245,000 150,000 (95,000) -38.78% ## TOTAL EXPENDITURES88,158$ -$ 245,000$ 150,000$ (95,000)$ -38.78% ## BEGINNING FUND BALANC ## E233,672$ 234,563$ 237,769$ 42,769$ -82.01% Net Change in Fund Balance891 3,207 (195,000) - ## ENDING FUND BALANCE234,563$ 237,769$ 42,769$ 42,769$ ## COMMUNITY INFRASTRUCTURE CAPITAL FUND (450) Page 50 of 162 Page 122 of 241 ## ENTERPRISE FUNDS Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business, where the costs of providing services to the general public are financed primarily through user charges. Water Operations Fund - This fund is used to account for the activities of the City water system. Sanitary Sewer Fund - This fund is used to account for the activities of the City sanitary sewer system. Stormwater Management Fund - This fund is used to account for the activities of the City Stormwater Management system. Recycling Fund - This fund is used to account for the activities of the City recycling program. Page 51 of 162 Page 123 of 241 ## ENTERPRISE The four Enterprise Funds of the City consist of the Water Fund, Sanitary Sewer Fund, Stormwater Management Fund, and the Recycling Fund. These funds are classified as enterprise, or proprietary funds, relying on user fees to support the operations, infrastructure, and capital improvements of the funds. 2024202520262027 ## Revenues $972,747$1,232,041$1,271,320$1,599,860 ## Expenses $1,205,979$904,961$2,387,610$1,729,421 ## Change in Net Position (233,233)327,080(1,116,290)(129,561) $(1 ,500,000) $(1 ,000,000) $(5 00,000) $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 ## Water Fund 2024 & 2025 Actual, 2026-2027 Budget 2 0242 0252 02620 27 ## Revenues $1,549,563$1,839,239$2,306,649$2,396,945 ## Expenses $1,753,293$1,628,870$2,090,842$2,128,006 ## Change in Net Position (203,730)210,369215,807268,939 $(5 00,000) $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 ## Sanitary Sewer Fund 2024 & 2025 Actual, 2026-2027 Budget 2024202520262027 ## Revenues $908,030$648,187$1,136,500$1,220,360 ## Expenses $629,279$410,735$1,328,595$1,056,139 ## Change in Net Position 278,752237,452(192,095)164,221 $(4 00,000) $(2 00,000) $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 ## Stormwater Management Fund 2024 & 2025 Actual, 2026-2027 Budget 2024202520262027 ## Revenues $230,847$254,863$238,800$253,300 ## Expenses $211,187$228,360$251,610$256,690 ## Change in Net Position 19,66026,503(12,810)(3,390) $(5 0,000) $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 ## Recycling Fund 2024 & 2025 Actual, 2026-2027 Budget Page 52 of 162 Page 124 of 241 ## ENTERPRISE ## Fund Mission This fund is used to account for the activities of the City water system. To provide a safe, clean, uninterrupted supply of drinking water to all City residents connected to the municipal water system. ## Fund Description/Services The municipal water fund is responsible for operation and maintenance of six (6) well systems, including all pumps and well houses, maintenance of water towers, and extension of new water-main and construction of new water facilities, as necessary. This fund provides for the operation of the water system so that a continuous quality supply of water is furnished to customers at a reasonable cost. The water supply is maintained at proper pressure levels and bacteria free. Metering devices are also maintained to account for usage. The primary services provided by this fund are production and distribution of potable water for the residents, businesses, and institutions in the City of Shorewood. The distribution system also provides the general fire protection system (hydrants) for the City and is also responsible for City utility locates under the Gopher State One Call system. ## Fund Goals  Begin implementation of asset management system.  Continue to maintain current infrastructure, including valve exercising, water tower cleaning, hydrant flushing, etc.  Implement Council objectives to provide more fund sustainability.  Update wellhead protection plan. ## Fund Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Exercise every valve once per year (% of valves) 20% 25% 25% 25% Minimize non-read water meters (each) 200-300 10 5 5 Fix watermain breaks w/ minimal disruption 5 6 9 5 ## Revenue/Expenses ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## REVENUES Utility Revenue763,277$ 932,550$ 1,160,502$ 1,279,860$ 119,358$ 10.29% Water Connection Fees85,300 91,950 90,618 50,000 (40,618) -44.82% Utility Permit Fees2,760 1,860 - - - Water Meter Sales16,438 8,775 10,000 10,000 - 0.00% Miscellaneous Revenue104,971 196,905 10,200 260,000 249,800 2449.02% ## TOTAL REVENUES & OTHER ## FINANCING SOURCES972,747$ 1,232,041$ 1,271,320$ 1,599,860$ 328,540$ 25.84% ## EXPENSES Personnel Services361,313$ 345,674$ 357,220$ 365,090$ 7,870$ 2.20% Supplies114,692 99,605 132,900 132,800 (100) -0.08% Other Services and Charges596,575 279,487 867,000 951,000 84,000 9.69% Non-Operating133,399 180,195 1,030,490 280,531 (749,959) -72.78% TOTAL EXPENSES1,205,979$ 904,961$ 2,387,610$ 1,729,421$ (658,189)$ -27.57% ## BEGINNING NET POSITION7,677,961$ 7,444,728$ 7,771,808$ 6,655,518$ Change in Net Position(233,233) 327,080 (1,116,290) (129,561) ## ENDING NET POSITION7,444,728$ 7,771,808$ 6,655,518$ 6,525,957$ *Net Pos ition includes Net Inves tment in Capital As s ets ## WATER FUND (601) Page 53 of 162 Page 125 of 241 ## ENTERPRISE ## Fund Mission This fund is used to account for the activities of the City sanitary sewer system. ## Fund Description/Services The Sanitary Sewer Fund finances the operation and maintenance of the City’s wastewater collection, including fourteen sanitary sewer lift stations throughout the system. As well as cleaning, televising and repairing sewer mains to control inflow and infiltration. Sewage treatment is performed by Metropolitan Council Environmental Services (MCES) and is provided for in this area. ## Fund Goals  Begin implementation of asset management system.  Continue to maintain current infrastructure, including sewer cleaning, etc.  Begin maintenance and repair of sewer structures and castings to reduce I&I. ## Fund Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Clean 20% of the sanitary sewer system 20% 20% 20% 20% Reconstruct, fix, or seal sanitary casting structure to improve I&I. ## N/A 122 8 70 Clean and televise 10% of sanitary sewer system outside of road accessible locations ## N/A 15% 10% 10% ## Revenue/Expenses ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## REVENUES Utility Revenue1,481,058$ 1,762,438$ 2,276,649$ 2,344,945$ 68,296$ 3.00% Sewer Connection Fees1,200 23,140 5,000 5,000 - 0.00% Utility Permit Fees120 - 1,000 1,000 - 0.00% Miscellaneous Revenue67,185 53,661 24,000 46,000 22,000 91.67% ## TOTAL REVENUES & OTHER FINANCING SOURCES1,549,563$ 1,839,239$ 2,306,649$ 2,396,945$ 90,296$ 3.91% ## EXPENSES Personnel Services309,284$ 289,301$ 301,135$ 308,175$ 7,040$ 2.34% Supplies18,660 10,487 17,200 16,800 (400) -2.33% MCES SAC Payables Charges1,076,772 1,074,424 1,200,217 1,179,366 (20,851) -1.74% Other Services and Charges253,504 134,647 280,300 331,300 51,000 18.19% Non-Operating95,073 120,011 291,990 292,365 375 0.13% TOTAL EXPENSES1,753,293$ 1,628,870$ 2,090,842$ 2,128,006$ 37,164$ 1.78% ## BEGINNING NET POSITION3,455,125$ 3,251,395$ 3,461,764$ 3,677,571$ Change in Net Position(203,730) 210,369 215,807 268,939 ## ENDING NET POSITION3,251,395$ 3,461,764$ 3,677,571$ 3,946,510$ *Net Pos ition includes Net Inves tment in Capital As s ets ## SANITARY SEWER FUND (611) Page 54 of 162 Page 126 of 241 ## ENTERPRISE ## Fund Mission This fund is used to account for the activities of the City Stormwater Management system. ## Fund Description/Services The Stormwater Management Fund is utilized to provide the operation, maintenance and repair of the stormwater conveyance system, including 14 miles of infrastructure, including catch basins, drainage ditches, and retention posts. As well as implementation of the city-wide Stormwater Pollution Prevention Program (SWPPP) for compliance with the NPDES Municipal Separate Storm Sewer System (MS4) permit program, which authorized the City to discharge stormwater runoff. Infrastructure and stormwater facilities are properly maintained to manage, convey, and treat stormwater runoff. In addition, infrastructure improvements are constructed and repaired as deemed necessary. ## Fund Goals  Begin implementation of asset management system.  Continue to manage existing stormwater features through maintenance activities, including pond cleaning, street sweeping, storm drain cleaning, etc.  Continue to be in compliance with federal, state and local agencies, including the city’s MS4 permit. ## Fund Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Estimated Number of catch basins cleaned N/A 25 50 50 Provide communication related to stormwater quality & best management practices ## N/A 0 4 4-6 Inspect inlets & outlets of storm ponds. Clean as needed for proper functionality ## N/A N/A 20% 20% ## Revenue/Expenses ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## REVENUES Utility Revenue544,516$ 598,117$ 890,000$ 1,210,360$ 320,360$ 36.00% Franchise Fees324,387 - - - - Mis cellaneous Revenue39,127 50,069 246,500 10,000 (236,500) -95.94% ## TOTAL REVENUES & OTHER ## FINANCING SOURCES908,030$ 648,187$ 1,136,500$ 1,220,360$ 83,860$ 7.38% ## EXPENSES Pers onnel Services85,757$ 84,992$ 96,580$ 98,360$ 1,780$ 1.84% Supplies7,776 7,226 9,800 9,550 (250) -2.55% O ther Services and Charg es233,640 117,572 260,450 253,550 (6,900) -2.65% Non-Operating302,106 200,944 961,765 694,679 (267,086) -27.77% TOTAL EXPENSES629,279$ 410,735$ 1,328,595$ 1,056,139$ (272,456)$ -20.51% ## BEGINNING NET POSITION5,872,097$ 6,150,849$ 6,388,301$ 6,196,206$ Change in Net Position278,752 237,452 (192,095) 164,221 ## ENDING NET POSITION6,150,849$ 6,388,301$ 6,196,206$ 6,360,427$ *Net Pos ition includes Net Inves tment in Capital As s ets ## STORMWATER MANAGEMENT FUND (631) Page 55 of 162 Page 127 of 241 ## ENTERPRISE ## Fund Mission This fund is used to account for the activities of the city’s recycling program. ## Fund Description/Services The city’s recycling services are dedicated to promoting sustainable waste management practices within the community. The department's primary goal is to reduce the amount of waste sent to landfills by encouraging residents and businesses to recycle and compost. Key components include recycling programs, education, outreach, partnerships, composting, innovation, and improvement. The city contracts with a recycling hauler for bi-weekly residential (including all single family, duplex and quad homes) curbside recycling services. In addition, the city offers two organics collection sites for residents to recycle organic materials as well. Sustainability: Fostering environmental stewardship through recycling programs, green energy projects, and community education on sustainability. ## Fund Goals  Increase material tonnage of recyclable materials.  Decrease residual garbage in recycling.  Increase participation rate for organics recycling and plan for curbside organics in 2030. ## Fund Performance Measures ## Performance Measure 2024 ## Actual 2025 ## Actual 2026 ## Projected 2027 ## Expected Total tonnage 770.91 760.5 800 850 Residential tonnage versus % residual 96.51 13% 68.4 9% 70 9% 80 8% Participation of households registered % of participation in organics recycling 149 4.5% 167 5.5% 195 6.5% 225 7.5% ## Revenue/Expenses ## ProposedBudgetPercentage ## ActualActualBudgetBudgetChangeChange ## Description202420252026202720272027 ## REVENUES Utility Revenue189,187$ 217,002$ 216,000$ 228,000$ 12,000$ 5.56% Intergovernmental Grant18,479 17,402 18,000 19,000 1,000 5.56% Mis cellaneous Revenue16,277 16,123 300 300 - 0.00% City Cleanup Charges6,904 4,336 4,500 6,000 1,500 33.33% ## TOTAL REVENUES & OTHER ## FINANCING SOURCES230,847$ 254,863$ 238,800$ 253,300$ 14,500$ 6.07% ## EXPENSES Pers onnel Services24,459$ 13,019$ 32,360$ 33,740$ 1,380$ 4.26% Supplies1,580 1,613 7,500 4,200 (3,300) -44.00% O ther Services and Charg es185,148 213,728 211,750 218,750 7,000 3.31% ## TOTAL EXPENSES211,187$ 228,360$ 251,610$ 256,690$ 5,080$ 2.02% ## BEGINNING NET POSITION426,519$ 446,179$ 472,682$ 459,872$ Change in Net Pos ition19,660 26,503 (12,810) (3,390) ## ENDING NET POSITION446,179$ 472,682$ 459,872$ 456,482$ ## RECYCLING FUND (621) Page 56 of 162 Page 128 of 241 ## GENERAL FUND DETAILED BUDGETS Page 57 of 162 Page 129 of 241 ## General Ledger jschmuck@ci.shorewood.mn.usUser: ## Fiscal ## Year: 08/18/2026 - 7:18AMPrinted: 2027 ## Budget Analysis ## Fiscal Periods: ## All 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 101General Fund ## R01Taxes 5,586,854.48 5,730,418.61 ## 3010-0000CURRENT AD VALOREM TAXES 6,435,897.00 0.00 0.00 7,168,324.00 6,886,738.00 0.00 0.00 33,618.31 15,598.96 30 11-0000 ## DELINQUENT AD VALOREM TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 137,505.21 138,561.27 ## 3100-0000FISCA ## L DISPARITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,807.04 1,054.84 3191-0000 ## PENALTIES & INT. ON AD VALOREM 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,759,785.04 5,885,633.68 6,435,897.00 Taxes Totals: 0.00 0.00 7,168,324.00 6,886,738.00 0.00 0.00 ## R02Licenses & Permits 2,730.00 2,240.00 ## 3211-0000LIQUOR LICENSES 3,500.00 0.00 0.00 3,500.00 3,000.00 0.00 0.00 2,000.00 1,750.00 ## 3212-0000TOBACCO LICENSES 2,250.00 0.00 0.00 2,250.00 2,000.00 0.00 0.00 1,425.00 1,150.00 ## 3215-0000REFUSE COLLECTION LICENSES 1,825.00 0.00 0.00 1,825.00 1,500.00 0.00 0.00 1,110.00 1,760.00 ## 3216-0000TREE TRIMMING LICENSES 600.00 0.00 0.00 600.00 1,700.00 0.00 0.00 2,122.55 1,212.00 3218-0000 ## OTHER BUSINESS LICENSES&PEN 1,200.00 0.00 0.00 1,200.00 1,200.00 0.00 0.00 150.00 170.00 ## 3219-0000LAWN FERTILIZER LICENSE 200.00 0.00 0.00 200.00 200.00 0.00 0.00 44,298.30 99,360.20 ## 3221-0000BUILDING PERMITS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,542.60 1,272.55 ## 3223-0000DOG LICENSES 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 700.00 250.00 ## 3224-0000FARM ANIMAL PERMIT 0.00 0.00 0.00 0.00 250.00 0.00 0.00 25.00 25.00 ## 3225-0000HORSE PERMITS 0.00 0.00 0.00 0.00 25.00 0.00 0.00 600.00 0.00 3226-0000 ## OTHER NON-BUSINESS LICENSES AN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200.00 600.00 ## 3235-0000SOLICITOR PERMIT 500.00 0.00 0.00 500.00 500.00 0.00 0.00 56,903.45 109,789.75 11,075.00 Licenses & Permits Totals: 0.00 0.00 11,075.00 11,375.00 0.00 0.00 ## R03Intergovernmental 0.00 0.00 ## 3340-0000PUBLIC SAFETY AID 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 61.86 ## 3343-0000MKT VALUE CREDIT AID 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 3344-0000PERA AID 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 1GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 58 of 162 Page 130 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 118,815.00 138,920.00 ## 3345-0000MUNICIPAL STATE AID FOR STREET 131,500.00 0.00 0.00 138,920.00 138,920.00 0.00 0.00 22,973.68 0.00 ## 3348-0000PRES NOMINATION PRIMARY REIMB 0.00 0.00 0.00 0.00 0.00 0.00 0.00 52,250.00 0.00 ## 3362-0000MISC GRANTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,797.14 1,699.81 ## 3365-0000EXCELSIOR ## ANNEX-DETACH 1,800.00 0.00 0.00 1,700.00 1,700.00 0.00 0.00 195,835.82 140,681.67 133,300.00 Intergovernmental Totals: 0.00 0.00 140,620.00 140,620.00 0.00 0.00 ## R04Charges for Service 0.00 3,937.50 ## 3400-0000CHARGES FOR SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 645.64 (10,483.00) ## 3414-0000PASS-THRU CHARGES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 185.90 168.72 ## 3415-0000SALE OF COPIES 100.00 0.00 0.00 100.00 100.00 0.00 0.00 275.00 (150.00) 3417-0000 ## SPECIAL ASSESSMENT SEARCHES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12.00 0.00 ## 3420-0000ELECTION FILING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,867.35 3,978.70 ## 3472-0000TREE SALES 4,000.00 0.00 0.00 4,000.00 6,000.00 0.00 0.00 2,100.00 0.00 ## 3474-0000ARCTIC FEVER DON ## ATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 450.00 300.00 ## 3482-0000SPECIAL EVENT PERMIT FEES 350.00 0.00 0.00 350.00 350.00 0.00 0.00 10,535.89 (2,248.08) 4,450.00 Charges for Service Totals: 0.00 0.00 4,450.00 6,450.00 0.00 0.00 ## R05Fines & Forfeits 69,438.33 100,940.90 ## 3510-0000FINES & FORFEITS 64,500.00 0.00 0.00 75,000.00 75,000.00 0.00 0.00 69,438.33 100,940.90 64,500.00 Fines & Forfeits Totals: 0.00 0.00 75,000.00 75,000.00 0.00 0.00 ## R07Special Assessments 4,437.77 5,471.13 3610-0000 ## SPECIAL ASSESSMENT-CURRENT 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 4,437.77 5,471.13 5,000.00 Special Assessments Totals: 0.00 0.00 5,000.00 5,000.00 0.00 0.00 ## R08Investment Revenue 65,949.00 0.00 ## 3622-0000LEASE INTEREST REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65,949.00 0.00 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R09Misc Revenues 240,418.88 198,495.61 ## 3620-0000INTEREST EARNINGS 130,000.00 0.00 0.00 148,400.00 148,400.00 0.00 0.00 0.00 0.00 3621-0000 ## GAIN / (LOSS) ON INVESTMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 48,476.40 37,187.95 ## 3624-0000REFUNDS & REIMBURSEMENTS 30,000.00 0.00 0.00 30,000.00 30,000.00 0.00 0.00 227,684.85 202,062.12 ## 3627-0000CELLULAR ANTENNA REVENUE 209,800.00 0.00 0.00 0.00 0.00 0.00 0.00 59,255.52 224.72 ## 3670-0000MISCELLANEOUS REVENUE 1,000.00 0.00 0.00 250.00 250.00 0.00 0.00 0.00 0.00 ## 3790-0000CASH OVER 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 2GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 59 of 162 Page 131 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 575,835.65 437,970.40 370,800.00 Misc Revenues Totals: 0.00 0.00 178,650.00 178,650.00 0.00 0.00 ## R11Other Financing Sources 25,000.00 25,000.00 ## 3920-0000TRANSFERS IN 25,000.00 0.00 0.00 25,000.00 25,000.00 0.00 0.00 25,000.00 25,000.00 25,000.00 Other Financing Sources Totals: 0.00 0.00 25,000.00 25,000.00 0.00 0.00 6,763,720.95 6,703,239.45 7,050,022.00 0.00 REVENUES TOTALS: 0.00 7,608,119.00 7,328,833.00 0.00 0.00 ## E09Other Financing Use 0.00 550,000.00 ## 4820-0000OPERATING TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 550,000.00 0.00 Other Financing Use Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 0.00 550,000.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 3GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 60 of 162 Page 132 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 11Council ## E01Personal Services 25,500.00 21,250.00 ## 4103-0000PART-TIME 25,500.00 0.00 0.00 25,500.00 25,500.00 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 1,950.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 220.00 0.00 0.00 240.00 220.00 0.00 0.00 27,450.72 22,875.60 27,670.00 Personal Services Totals: 0.00 0.00 27,690.00 27,670.00 0.00 0.00 ## E02Supplies 2,125.16 1,179.75 ## 4245-0000GENERAL SUPPLIES 3,000.00 0.00 0.00 3,000.00 2,500.00 0.00 0.00 2,125.16 1,179.75 3,000.00 Supplies Totals: 0.00 0.00 3,000.00 2,500.00 0.00 0.00 ## E05Other Services and Charges 0.00 0.00 4321-0000 ## COMMUNICATIONS - VOICE/DATA 0.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 3,747.66 5,144.59 4331-0000 ## TRAVEL, CONFERENCE & SCHOOL 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 7,500.00 7,500.00 ## 4346-0000EVENTS 12,000.00 0.00 0.00 12,000.00 0.00 0.00 0.00 27.13 0.00 ## 4351-0000PRINTING ## AND PUBLISHING 200.00 0.00 0.00 200.00 200.00 0.00 0.00 1,430.80 2,645.34 ## 4400-0000CONTRACTUAL SERVICES 4,500.00 0.00 0.00 6,400.00 2,900.00 0.00 0.00 28,792.00 35,246.00 ## 4433-0000DUES AND SUBSCRIPTIONS 48,000.00 0.00 0.00 57,217.00 57,150.00 0.00 0.00 0.00 0.00 4440-0000 ## MISC SERVICES/CONTINGENCY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 41,497.59 50,535.93 69,700.00 Other Services and Charges Totals: 0.00 0.00 82,817.00 67,250.00 0.00 0.00 ## 71,073.47 74,591.28 100,370.00 0.00 EXPENDITURES TOTALS: 0.00 113,507.00 97,420.00 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 71,073.47 74,591.28 100,370.00 0.00 0.00 113,507.00 97,420.00 0.00 0.00 (71,073.47)(74,591.28)(100,370.00) 0.00 Council Totals: 0.00 (113,507.00)(97,420.00) 0.00 0.00 Page 4GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 61 of 162 Page 133 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 13Administration ## E01Personal Services 455,083.26 463,214.05 ## 4101-0000FULL-TIME REGULAR 425,330.00 0.00 0.00 531,220.00 531,220.00 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 34,750.39 ## 4121-0000PERA CONTRIB - CITY SHARE 31,900.00 0.00 0.00 39,840.00 39,840.00 0.00 0.00 34,003.21 34,178.92 ## 4122-0000FICA CONTRIB - CITY SHARE 32,540.00 0.00 0.00 40,640.00 40,640.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 3,740.00 0.00 0.00 5,100.00 4,670.00 0.00 0.00 65,138.04 69,881.54 4131-0000 ## EMPLOYEE INSURANCE - CITY 84,580.00 0.00 0.00 107,300.00 107,300.00 0.00 0.00 2,713.45 1,956.76 ## 4151-0000WORKERS COMPENS ## ATION 1,290.00 0.00 0.00 1,610.00 1,610.00 0.00 0.00 591,335.78 605,311.26 579,380.00 Personal Services Totals: 0.00 0.00 725,710.00 725,280.00 0.00 0.00 ## E02Supplies 6,253.18 4,550.96 ## 4200-0000OFFICE SUPPLIES 5,000.00 0.00 0.00 5,000.00 2,500.00 0.00 0.00 7,448.68 6,709.97 ## 4208-0000POSTAGE 9,000.00 0.00 0.00 9,000.00 6,610.00 0.00 0.00 4,723.47 4,594.42 ## 4245-0000GENERAL SUPPLIES 5,000.00 0.00 0.00 5,000.00 4,500.00 0.00 0.00 18,425.33 15,855.35 19,000.00 Supplies Totals: 0.00 0.00 19,000.00 13,610.00 0.00 0.00 ## E05Other Services and Charges 1,546.69 1,235.85 ## 4321-0000COMMUNICATIONS - VOICE/DATA 2,000.00 0.00 0.00 4,000.00 1,500.00 0.00 0.00 7,936.01 4,005.06 4331-0000 ## TRAVEL, CONFERENCE & SCHOOL 9,000.00 0.00 0.00 9,000.00 6,200.00 0.00 0.00 8,620.52 10,854.91 ## 4351-0000PRINTING AND PUBLISHING 14,000.00 0.00 0.00 14,800.00 8,000.00 0.00 0.00 56,942.24 47,436.20 ## 4400-0000CONTRACTUAL SERVICES 88,000.00 0.00 0.00 78,500.00 50,300.00 0.00 0.00 3,450.72 4,771.12 ## 4433-0000DUES AND SUBSCRIPTIONS 4,000.00 0.00 0.00 4,000.00 3,650.00 0.00 0.00 78,496.18 68,303.14 117,000.00 Other Services and Charges Totals: 0.00 0.00 110,300.00 69,650.00 0.00 0.00 688,257.29 689,469.75 715,380.00 0.00 EXPENDITURES TOTALS: 0.00 855,010.00 808,540.00 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 688,257.29 689,469.75 715,380.00 0.00 0.00 855,010.00 808,540.00 0.00 0.00 (688,257.29)(689,469.75)(715,380.00) 0.00 Administration Totals: 0.00 (855,010.00)(808,540.00) 0.00 0.00 Page 5GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 62 of 162 Page 134 of 241 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 24,000.00 24,000.00 0.00 0.00 0.00 0.00 ## 4121-0000PER ## A 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 4131-0000 ## EMPLOYEE INSURANCE - CITY 18,090.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 4151-0000WORKERS COMPENS ## ATION 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 24,000.00 24,000.00 0.00 0.00 ## E02Supplies 264.29 0.00 ## 4200-0000OFFICE SUPPLIES 2,000.00 0.00 0.00 2,000.00 1,000.00 0.00 0.00 0.00 0.00 ## 4208-0000POSTAGE 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 0.00 981.94 ## 4221-0000MAINTENANCE OF EQUIPMENT 3,000.00 0.00 0.00 2,100.00 1,100.00 0.00 0.00 9,496.26 0.00 ## 4245-0000GENERA ## L SUPPLIES 4,000.00 0.00 0.00 4,000.00 4,000.00 0.00 0.00 9,760.55 981.94 10,000.00 Supplies Totals: 0.00 0.00 9,100.00 7,100.00 0.00 0.00 ## E05Other Services and Charges 988.69 0.00 4331-0000 ## TRAVEL, CONFERENCE & SCHOOL 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 328.00 0.00 ## 4351-0000PRINTING AND PUBLISHING 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 0.00 0.00 ## 4400-0000CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4440-0000 ## MISC SERVICES/CONTINGENCY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,316.69 0.00 2,000.00 Other Services and Charges Totals: 0.00 0.00 2,000.00 2,000.00 0.00 0.00 ## 41,957.74 981.94 133,160.00 0.00 EXPENDITURES TOTALS: 0.00 35,100.00 33,100.00 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 41,957.74 981.94 133,160.00 0.00 0.00 35,100.00 33,100.00 0.00 0.00 (41,957.74)(981.94)(133,160.00) 0.00 Elections Totals: 0.00 (35,100.00)(33,100.00) 0.00 0.00 Page 6GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 63 of 162 Page 135 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 15Finance ## E01Personal Services 126,837.73 154,585.08 ## 4101-0000FULL-TIME REGULAR 170,920.00 0.00 0.00 171,600.00 171,600.00 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 11,595.82 ## 4121-0000PERA CONTRIB - CITY SHARE 12,820.00 0.00 0.00 12,870.00 12,870.00 0.00 0.00 10,452.34 13,765.47 ## 4122-0000FICA CONTRIB - CITY SHARE 13,080.00 0.00 0.00 13,130.00 13,130.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 1,500.00 0.00 0.00 1,650.00 1,510.00 0.00 0.00 14,121.89 22,364.53 4131-0000 ## EMPLOYEE INSURANCE - CITY 32,420.00 0.00 0.00 34,940.00 34,940.00 0.00 0.00 726.31 701.27 ## 4151-0000WORKERS COMPENS ## ATION 520.00 0.00 0.00 520.00 520.00 0.00 0.00 160,447.21 203,012.17 231,260.00 Personal Services Totals: 0.00 0.00 234,710.00 234,570.00 0.00 0.00 ## E02Supplies 726.19 175.47 ## 4200-0000OFFICE SUPPLIES 1,000.00 0.00 0.00 900.00 900.00 0.00 0.00 21,311.45 25,039.83 ## 4221-0000MAINTENANCE OF EQUIPMENT 29,515.00 0.00 0.00 33,450.00 33,450.00 0.00 0.00 22,037.64 25,215.30 30,515.00 Supplies Totals: 0.00 0.00 34,350.00 34,350.00 0.00 0.00 ## E05Other Services and Charges 0.00 431.94 4321-0000 ## COMMUNICATIONS - VOICE/DATA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 714.06 441.29 4331-0000 ## TRAVEL, CONFERENCE & SCHOOL 3,200.00 0.00 0.00 3,200.00 3,200.00 0.00 0.00 1,414.50 1,792.23 ## 4351-0000PRINTING ## AND PUBLISHING 2,000.00 0.00 0.00 1,800.00 1,800.00 0.00 0.00 135,606.45 4,042.50 ## 4400-0000CONTRACTUAL SERVICES 1,500.00 0.00 0.00 1,500.00 1,500.00 0.00 0.00 0.00 240.00 ## 4433-0000DUES AND SUBSCRIPTIONS 800.00 0.00 0.00 835.00 835.00 0.00 0.00 1,665.07 1,945.89 4440-0000 ## MISC SERVICES/CONTINGENCY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,365.48 673.23 ## 4450-0000BANK SERVICE CHARGES 13,000.00 0.00 0.00 13,000.00 5,500.00 0.00 0.00 152,765.56 9,567.08 20,500.00 Other Services and Charges Totals: 0.00 0.00 20,335.00 12,835.00 0.00 0.00 335,250.41 237,794.55 282,275.00 0.00 EXPENDITURES TOTALS: 0.00 289,395.00 281,755.00 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 335,250.41 237,794.55 282,275.00 0.00 0.00 289,395.00 281,755.00 0.00 0.00 (335,250.41)(237,794.55)(282,275.00) 0.00 Finance Totals: 0.00 (289,395.00)(281,755.00) 0.00 0.00 Page 7GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 64 of 162 Page 136 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 16Professional Services ## E04Professional Services 0.00 0.00 ## 4351-0000PRINTING ## AND PUBLISHING 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E05Other Services and Charges 91,224.00 39,072.00 ## 4301-0000AUDITING & ACCOUNTING 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 87,903.91 126,582.76 ## 4304-0000LEGAL FEES 128,000.00 0.00 0.00 128,000.00 130,000.00 0.00 0.00 182,075.98 12,452.38 ## 4400-0000CONTRACTUAL SERVICES 20,000.00 0.00 0.00 20,000.00 20,000.00 0.00 0.00 0.00 0.00 4440-0000 ## MISC SERVICES/CONTINGENCY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 361,203.89 178,107.14 158,000.00 Other Services and Charges Totals: 0.00 0.00 158,000.00 160,000.00 0.00 0.00 361,203.89 178,107.14 158,000.00 0.00 EXPENDITURES TOTALS: 0.00 158,000.00 160,000.00 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 361,203.89 178,107.14 158,000.00 0.00 0.00 158,000.00 160,000.00 0.00 0.00 (361,203.89)(178,107.14)(158,000.00) 0.00 Professional Services Totals: 0.00 (158,000.00)(160,000.00) 0.00 0.00 Page 8GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 65 of 162 Page 137 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 18Planning ## R02Licenses & Permits 0.00 18,300.00 ## 3413-0000ZONING & SUBDIVISION FEES 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 0.00 18,300.00 10,000.00 Licenses & Permits Totals: 0.00 0.00 10,000.00 10,000.00 0.00 0.00 ## 0.00 18,300.00 10,000.00 0.00 REVENUES TOTALS: 0.00 10,000.00 10,000.00 0.00 0.00 ## E01Personal Services 238,889.19 258,865.43 ## 4101-0000FULL-TIME REGULAR 208,260.00 0.00 0.00 206,450.00 206,450.00 0.00 0.00 17,567.65 16,889.04 ## 4121-0000PERA CONTRIB - CITY SHARE 15,620.00 0.00 0.00 15,480.00 15,480.00 0.00 0.00 17,211.23 19,057.50 ## 4122-0000FICA CONTRIB - CITY SHARE 15,930.00 0.00 0.00 15,790.00 15,790.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 1,830.00 0.00 0.00 1,980.00 1,820.00 0.00 0.00 42,436.59 35,805.50 4131-0000 ## EMPLOYEE INSURANCE - CITY 48,000.00 0.00 0.00 44,530.00 44,530.00 0.00 0.00 1,499.25 1,324.46 ## 4151-0000WORKERS COMPENS ## ATION 810.00 0.00 0.00 810.00 810.00 0.00 0.00 317,603.91 331,941.93 290,450.00 Personal Services Totals: 0.00 0.00 285,040.00 284,880.00 0.00 0.00 ## E02Supplies 0.00 381.99 ## 4245-0000GENERAL SUPPLIES 1,500.00 0.00 0.00 1,800.00 1,050.00 0.00 0.00 0.00 381.99 1,500.00 Supplies Totals: 0.00 0.00 1,800.00 1,050.00 0.00 0.00 ## E05Other Services and Charges 0.00 270.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 4304-0000LEGAL FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,155.27 871.50 4321-0000 ## COMMUNICATIONS - VOICE/DATA 1,095.00 0.00 0.00 1,130.00 1,130.00 0.00 0.00 579.76 1,909.86 ## 4331-0000TRAVEL, CONFERENCE & SCHOOL 2,000.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 2,340.23 3,740.37 ## 4351-0000PRINTING AND PUBLISHING 3,000.00 0.00 0.00 3,000.00 3,000.00 0.00 0.00 13,311.39 52,455.44 ## 4400-0000CONTRACTUAL SERVICES 100,000.00 0.00 0.00 67,500.00 57,500.00 0.00 0.00 1,928.00 1,366.43 ## 4433-0000DUES AND SUBSCRIPTIONS 2,678.00 0.00 0.00 2,678.00 2,678.00 0.00 0.00 19,314.65 60,613.60 108,773.00 Other Services and Charges Totals: 0.00 0.00 76,308.00 66,308.00 0.00 0.00 336,918.56 392,937.52 400,723.00 0.00 EXPENDITURES TOTALS: 0.00 363,148.00 352,238.00 0.00 0.00 Page 9GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 66 of 162 Page 138 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 0.00 18,300.00 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 DEPT REVENUES ## DEPT EXPENSES 336,918.56 392,937.52 400,723.00 0.00 0.00 363,148.00 352,238.00 0.00 0.00 (336,918.56)(374,637.52)(390,723.00) 0.00 Planning Totals: 0.00 (353,148.00)(342,238.00) 0.00 0.00 Page 10GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 67 of 162 Page 139 of 241 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 12,780.00 0.00 0.00 0.00 0.00 ## 4121-0000PERA CONTRIB - CITY SHARE 870.00 0.00 0.00 960.00 960.00 0.00 0.00 0.00 0.00 ## 4122-0000FICA CONTRIB-CITY SHARE 890.00 0.00 0.00 980.00 980.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 100.00 0.00 0.00 120.00 110.00 0.00 0.00 0.00 0.00 4131-0000 ## EMPLOYEE INSURANCE - CITY 2,320.00 0.00 0.00 2,320.00 2,320.00 0.00 0.00 0.00 0.00 ## 4151-0000WORKERS COMPENS ## ATION 40.00 0.00 0.00 40.00 40.00 0.00 0.00 0.00 0.00 15,810.00 Personal Services Totals: 0.00 0.00 17,200.00 17,190.00 0.00 0.00 ## E02Supplies 0.00 0.00 ## 4200-0000OFFICE SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,614.82 7,089.63 ## 4221-0000MAINTENANCE OF EQUIPMENT 12,000.00 0.00 0.00 16,500.00 8,600.00 0.00 0.00 17,335.55 22,037.71 4223-0000 ## MAINTENANCE OF BUILDINGS 7,000.00 0.00 0.00 11,000.00 0.00 0.00 0.00 2,663.36 2,921.32 ## 4245-0000GENERAL SUPPLIES 4,000.00 0.00 0.00 4,500.00 3,000.00 0.00 0.00 28,613.73 32,048.66 23,000.00 Supplies Totals: 0.00 0.00 32,000.00 11,600.00 0.00 0.00 ## E05Other Services and Charges 103,437.70 73,201.34 ## 4321-0000COMMUNICATIONS - VOICE/DATA 99,000.00 0.00 0.00 99,000.00 72,600.00 0.00 0.00 167,154.00 108,699.00 ## 4360-0000INSURANCE 150,000.00 0.00 0.00 135,000.00 105,000.00 0.00 0.00 2,905.00 2,500.00 ## 4361-0000INSURANCE DEDUCTIBLE 0.00 0.00 0.00 0.00 5,000.00 0.00 0.00 11,565.99 12,107.80 ## 4380-0000UTILITY SERVICES 15,000.00 0.00 0.00 26,000.00 13,000.00 0.00 0.00 11,056.47 14,781.35 ## 4400-0000CONTRACTUAL SERVICES 30,000.00 0.00 0.00 32,600.00 17,600.00 0.00 0.00 590.84 8.33 ## 4410-0000RENTALS 1,000.00 0.00 0.00 1,000.00 1,500.00 0.00 0.00 317.10 892.82 ## 4433-0000DUES AND SUBSCRIPTIONS 1,000.00 0.00 0.00 500.00 600.00 0.00 0.00 0.00 0.00 ## 4437-0000TAXES/LICENSES 1,000.00 0.00 0.00 1,000.00 0.00 0.00 0.00 297,027.10 212,190.64 297,000.00 Other Services and Charges Totals: 0.00 0.00 295,100.00 215,300.00 0.00 0.00 325,640.83 244,239.30 335,810.00 0.00 EXPENDITURES TOTALS: 0.00 344,300.00 244,090.00 0.00 0.00 Page 11GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 68 of 162 Page 140 of 241 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 DEPT REVENUES ## DEPT EXPENSES 325,640.83 244,239.30 335,810.00 0.00 0.00 344,300.00 244,090.00 0.00 0.00 (325,640.83)(244,239.30)(335,810.00) 0.00 Municipal Buildings Totals: 0.00 (344,300.00)(244,090.00) 0.00 0.00 Page 12GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 69 of 162 Page 141 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 21Police Protection ## E05Other Services and Cha rges 1,537,795.25 1,810,894.73 ## 4400-0000CONTRACTUAL SERVICES 1,877,027.00 0.00 0.00 2,400,849.00 2,296,975.00 0.00 0.00 7,570.77 55,007.82 4440-0000 ## MISC SERVICES/CONTINGENCY 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 1,545,366.02 1,865,902.55 1,882,027.00 Other Services and Charges Totals: 0.00 0.00 2,405,849.00 2,301,975.00 0.00 0.00 1,545,366.02 1,865,902.55 1,882,027.00 0.00 EXPENDITURES TOTALS: 0.00 2,405,849.00 2,301,975.00 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 1,545,366.02 1,865,902.55 1,882,027.00 0.00 0.00 2,405,849.00 2,301,975.00 0.00 0.00 (1,545,366.02)(1,865,902.55)(1,882,027.00) 0.00 Police Protection Totals: 0.00 (2,405,849.00)(2,301,975.00) 0.00 0.00 Page 13GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 70 of 162 Page 142 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 22Fire Protection ## E05Other Services and Cha rges 666,726.16 873,990.85 ## 4400-0000CONTRACTUAL SERVICES 1,016,152.00 0.00 0.00 1,023,849.00 1,063,254.00 0.00 0.00 666,726.16 873,990.85 1,016,152.00 Other Services and Charges Totals: 0.00 0.00 1,023,849.00 1,063,254.00 0.00 0.00 ## E07Capital Outlay 112,281.24 93,335.08 ## 4620-0000BUILDINGS & STRUCTURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 112,281.24 93,335.08 0.00 Capital Outlay Totals: 0.00 0.00 0.00 0.00 0.00 0.00 779,007.40 967,325.93 1,016,152.00 0.00 EXPENDITURES TOTALS: 0.00 1,023,849.00 1,063,254.00 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 779,007.40 967,325.93 1,016,152.00 0.00 0.00 1,023,849.00 1,063,254.00 0.00 0.00 (779,007.40)(967,325.93)(1,016,152.00) 0.00 Fire Protection Totals: 0.00 (1,023,849.00)(1,063,254.00) 0.00 0.00 Page 14GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 71 of 162 Page 143 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 24Protective Inspections ## R02Licenses & Permits 7,329.45 4,060.00 ## 3217-0000REN ## TAL HOUSING LICENSES 4,500.00 0.00 0.00 4,500.00 4,500.00 0.00 0.00 352,151.28 379,845.82 ## 3221-0000BUILDING PERMITS 220,000.00 0.00 0.00 240,000.00 240,000.00 0.00 0.00 145,196.68 157,078.55 ## 3222-0000PLAN CHECK FEES 70,000.00 0.00 0.00 85,000.00 85,000.00 0.00 0.00 504,677.41 540,984.37 294,500.00 Licenses & Permits Totals: 0.00 0.00 329,500.00 329,500.00 0.00 0.00 ## 504,677.41 540,984.37 294,500.00 0.00 REVENUES TOTALS: 0.00 329,500.00 329,500.00 0.00 0.00 ## E01Personal Services 120,887.58 141,737.53 ## 4101-0000FULL-TIME REGULAR 212,910.00 0.00 0.00 216,490.00 216,490.00 0.00 0.00 9,014.33 10,497.86 ## 4121-0000PERA CONTRIB - CITY SHARE 15,970.00 0.00 0.00 16,240.00 16,240.00 0.00 0.00 9,077.94 10,655.35 ## 4122-0000FICA CONTRIB - CITY SHARE 16,290.00 0.00 0.00 16,560.00 16,560.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 1,870.00 0.00 0.00 2,080.00 1,910.00 0.00 0.00 20,016.22 24,209.66 4131-0000 ## EMPLOYEE INSURANCE - CITY 49,400.00 0.00 0.00 47,040.00 47,040.00 0.00 0.00 667.44 799.77 ## 4151-0000WORKERS COMPENS ## ATION 1,020.00 0.00 0.00 1,050.00 1,050.00 0.00 0.00 159,663.51 187,900.17 297,460.00 Personal Services Totals: 0.00 0.00 299,460.00 299,290.00 0.00 0.00 ## E02Supplies 1,155.83 731.85 4212-0000 ## MOTOR FUELS & LUBRICANTS 1,500.00 0.00 0.00 1,500.00 1,200.00 0.00 0.00 13.00 2,506.18 ## 4245-0000GENERA ## L SUPPLIES 500.00 0.00 0.00 500.00 500.00 0.00 0.00 1,168.83 3,238.03 2,000.00 Supplies Totals: 0.00 0.00 2,000.00 1,700.00 0.00 0.00 ## E05Other Services and Charges 777.41 698.38 4321-0000 ## COMMUNICATIONS - VOICE/DATA 830.00 0.00 0.00 763.00 763.00 0.00 0.00 362.75 875.31 ## 4331-0000TRAVEL, CONFERENCE & SCHOOL 2,000.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 26,653.87 24,594.04 ## 4400-0000CONTRACTUAL SERVICES 37,190.00 0.00 0.00 25,000.00 25,000.00 0.00 0.00 334.00 0.00 ## 4433-0000DUES AND SUBSCRIPTIONS 600.00 0.00 0.00 15,005.00 15,005.00 0.00 0.00 28,128.03 26,167.73 40,620.00 Other Services and Charges Totals: 0.00 0.00 42,768.00 42,768.00 0.00 0.00 188,960.37 217,305.93 340,080.00 0.00 EXPENDITURES TOTALS: 0.00 344,228.00 343,758.00 0.00 0.00 Page 15GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 72 of 162 Page 144 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 504,677.41 540,984.37 294,500.00 0.00 0.00 329,500.00 329,500.00 0.00 0.00 DEPT REVENUES ## DEPT EXPENSES 188,960.37 217,305.93 340,080.00 0.00 0.00 344,228.00 343,758.00 0.00 0.00 315,717.04 323,678.44 (45,580.00) 0.00 Protective Inspections Totals: 0.00 (14,728.00)(14,258.00) 0.00 0.00 Page 16GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 73 of 162 Page 145 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 31City Engineer ## R02Licenses & Permits 0.00 0.00 3221-0000 ## BUILDING PERMITS ENGINEERING 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Licenses & Permits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 ## E05Other Services and Charges 138,359.14 113,774.40 ## 4303-0000ENGINEERING FEES 145,000.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00 138,359.14 113,774.40 145,000.00 Other Services and Charges Totals: 0.00 0.00 100,000.00 100,000.00 0.00 0.00 138,359.14 113,774.40 145,000.00 0.00 EXPENDITURES TOTALS: 0.00 100,000.00 100,000.00 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 138,359.14 113,774.40 145,000.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00 (138,359.14)(113,774.40)(145,000.00) 0.00 City Engineer Totals: 0.00 (100,000.00)(100,000.00) 0.00 0.00 Page 17GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 74 of 162 Page 146 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 32Public Works Service ## E01Personal Services 415,227.13 454,720.87 ## 4101-0000FULL-TIME REGULAR 486,100.00 0.00 0.00 497,930.00 497,930.00 0.00 0.00 312.29 5,049.65 ## 4102-0000OVERTIME 5,000.00 0.00 0.00 5,000.00 5,000.00 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 1,267.42 ## 4105-0000STREET PAGER PAY 8,500.00 0.00 0.00 8,500.00 8,500.00 0.00 0.00 34,007.04 34,265.00 ## 4121-0000PERA CONTRIB - CITY SHARE 36,460.00 0.00 0.00 37,350.00 37,350.00 0.00 0.00 33,094.05 33,776.62 ## 4122-0000FICA CONTRIB - CITY SHARE 37,190.00 0.00 0.00 38,090.00 38,090.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 4,280.00 0.00 0.00 4,780.00 4,380.00 0.00 0.00 77,691.98 82,487.07 4131-0000 ## EMPLOYEE INSURANCE - CITY 117,470.00 0.00 0.00 117,890.00 117,890.00 0.00 0.00 27,519.32 19,819.48 ## 4151-0000WORKERS COMPENSATION 16,240.00 0.00 0.00 16,640.00 16,640.00 0.00 0.00 590,917.59 631,386.11 711,240.00 Personal Services Totals: 0.00 0.00 726,180.00 725,780.00 0.00 0.00 ## E02Supplies 409.83 223.19 ## 4200-0000OFFICE SUPPLIES 700.00 0.00 0.00 700.00 700.00 0.00 0.00 47,597.30 46,565.57 4212-0000 ## MOTOR FUELS & LUBRICANTS 54,000.00 0.00 0.00 60,000.00 60,000.00 0.00 0.00 33,957.97 30,314.12 4221-0000 ## MAINTENANCE OF EQUIPMENT 35,000.00 0.00 0.00 35,000.00 35,000.00 0.00 0.00 15,236.25 13,235.08 ## 4223-0000MAINTENANCE OF BUILDINGS 17,000.00 0.00 0.00 17,000.00 15,000.00 0.00 0.00 3,342.62 3,962.42 4240-0000 ## SMALL TOOLS/MINOR EQUIPMENT 4,500.00 0.00 0.00 4,500.00 4,500.00 0.00 0.00 22,987.02 21,492.11 ## 4245-0000GENERAL SUPPLIES 31,000.00 0.00 0.00 28,000.00 28,000.00 0.00 0.00 21,704.76 25,343.59 ## 4250-0000ROAD MAINT MATERIALS 65,200.00 0.00 0.00 50,000.00 40,000.00 0.00 0.00 145,235.75 141,136.08 207,400.00 Supplies Totals: 0.00 0.00 195,200.00 183,200.00 0.00 0.00 ## E05Other Services and Charges 964.55 1,322.45 ## 4305-0000DRUG TESTING 1,200.00 0.00 0.00 1,200.00 1,400.00 0.00 0.00 8,509.10 7,129.81 4321-0000 ## COMMUNICATIONS - VOICE/DATA 10,000.00 0.00 0.00 9,000.00 8,000.00 0.00 0.00 5,201.44 3,726.59 4331-0000 ## TRAVEL, CONFERENCE & SCHOOL 7,500.00 0.00 0.00 7,000.00 4,500.00 0.00 0.00 0.00 45.93 ## 4351-0000PRINTING AND PUBLISHING 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,257.01 8,233.92 ## 4380-0000UTILITY SERVICES 15,000.00 0.00 0.00 13,000.00 13,000.00 0.00 0.00 47,928.41 52,893.46 ## 4399-0000UTILITIES - STREET LIGHTS 52,000.00 0.00 0.00 50,000.00 46,000.00 0.00 0.00 103,287.63 115,245.20 ## 4400-0000CONTRACTUAL SERVICES 123,000.00 0.00 0.00 140,000.00 140,000.00 0.00 0.00 957.03 (10.24) ## 4410-0000RENTALS 1,400.00 0.00 0.00 1,400.00 1,000.00 0.00 0.00 341.49 1,515.23 ## 4433-0000DUES AND SUBSCRIPTIONS 1,000.00 0.00 0.00 1,000.00 1,400.00 0.00 0.00 2,065.06 1,265.43 ## 4437-0000TAXES/LICENSES 1,700.00 0.00 0.00 1,700.00 1,700.00 0.00 0.00 0.00 0.00 4440-0000 ## MISC SERVICES/CONTINGENCY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 18GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 75 of 162 Page 147 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 177,511.72 191,367.78 212,800.00 Other Services and Charges Totals: 0.00 0.00 224,300.00 217,000.00 0.00 0.00 ## E09Other Financing Use 0.00 0.00 ## 4820-0000OPERATING TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Use Totals: 0.00 0.00 0.00 0.00 0.00 0.00 913,665.06 963,889.97 1,131,440.00 0.00 EXPENDITURES TOTALS: 0.00 1,145,680.00 1,125,980.00 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 913,665.06 963,889.97 1,131,440.00 0.00 0.00 1,145,680.00 1,125,980.00 0.00 0.00 (913,665.06)(963,889.97)(1,131,440.00) 0.00 Public Works Service Totals: 0.00 (1,145,680.00)(1,125,980.00) 0.00 0.00 Page 19GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 76 of 162 Page 148 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 33Ice & Snow Removal ## E01Personal Services 41,443.26 43,074.20 ## 4101-0000FULL-TIME REGULAR 48,770.00 0.00 0.00 50,200.00 50,200.00 0.00 0.00 46.42 16,328.93 ## 4102-0000OVERTIME 10,000.00 0.00 0.00 10,000.00 10,000.00 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 4,096.71 ## 4121-0000PERA CONTRIB - CITY SHARE 3,660.00 0.00 0.00 3,770.00 3,770.00 0.00 0.00 3,480.15 4,336.09 ## 4122-0000FICA CONTRIB - CITY SHARE 3,730.00 0.00 0.00 3,840.00 3,840.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 430.00 0.00 0.00 480.00 440.00 0.00 0.00 8,148.02 10,863.46 4131-0000 ## EMPLOYEE INSURANCE - CITY 13,040.00 0.00 0.00 13,100.00 13,100.00 0.00 0.00 3,814.83 2,302.27 ## 4151-0000WORKERS COMPENS ## ATION 1,630.00 0.00 0.00 1,680.00 1,680.00 0.00 0.00 60,759.88 81,001.66 81,260.00 Personal Services Totals: 0.00 0.00 83,070.00 83,030.00 0.00 0.00 ## E02Supplies 49,074.19 56,229.14 ## 4245-0000GENERAL SUPPLIES 70,000.00 0.00 0.00 70,000.00 64,000.00 0.00 0.00 49,074.19 56,229.14 70,000.00 Supplies Totals: 0.00 0.00 70,000.00 64,000.00 0.00 0.00 ## E05Other Services and Charges 0.00 194.34 4321-0000 ## COMMUNICATIONS - VOICE/DATA 2,000.00 0.00 0.00 2,000.00 0.00 0.00 0.00 1,840.76 722.46 4331-0000 ## TRAVEL, CONFERENCE & SCHOOL 2,000.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 1,840.76 916.80 4,000.00 Other Services and Charges Totals: 0.00 0.00 4,000.00 2,000.00 0.00 0.00 111,674.83 138,147.60 155,260.00 0.00 EXPENDITURES TOTALS: 0.00 157,070.00 149,030.00 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 111,674.83 138,147.60 155,260.00 0.00 0.00 157,070.00 149,030.00 0.00 0.00 (111,674.83)(138,147.60)(155,260.00) 0.00 Ice & Snow Removal Totals: 0.00 (157,070.00)(149,030.00) 0.00 0.00 Page 20GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 77 of 162 Page 149 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 52Park Maintenance ## E01Personal Services 180,646.23 167,884.14 ## 4101-0000FULL-TIME REGULAR 192,850.00 0.00 0.00 201,300.00 201,300.00 0.00 0.00 33.80 2,026.72 ## 4102-0000OVERTIME 1,500.00 0.00 0.00 1,500.00 1,500.00 0.00 0.00 29,334.32 32,126.14 ## 4103-0000PART-TIME 43,710.00 0.00 0.00 43,710.00 43,710.00 0.00 0.00 15,458.39 15,131.83 ## 4121-0000PERA CONTRIB - CITY SHARE 17,740.00 0.00 0.00 18,380.00 18,380.00 0.00 0.00 15,717.90 15,134.99 ## 4122-0000FICA CONTRIB - CITY SHARE 18,100.00 0.00 0.00 18,740.00 18,740.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 2,080.00 0.00 0.00 2,350.00 2,160.00 0.00 0.00 32,369.40 30,568.87 4131-0000 ## EMPLOYEE INSURANCE - CITY 55,760.00 0.00 0.00 55,820.00 55,820.00 0.00 0.00 15,871.08 9,720.97 ## 4151-0000WORKERS COMPENS ## ATION 9,630.00 0.00 0.00 9,970.00 9,970.00 0.00 0.00 289,431.12 272,593.66 341,370.00 Personal Services Totals: 0.00 0.00 351,770.00 351,580.00 0.00 0.00 ## E02Supplies 2,636.31 7,453.16 4221-0000 ## MAINTENANCE OF EQUIPMENT 8,000.00 0.00 0.00 8,000.00 8,000.00 0.00 0.00 12,158.18 7,921.17 ## 4223-0000MAINTENANCE OF BUILDINGS 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 1,103.55 171.22 4240-0000 ## SMALL TOOLS/MINOR EQUIPMENT 1,200.00 0.00 0.00 1,200.00 1,200.00 0.00 0.00 10,306.46 4,441.66 ## 4245-0000GENERA ## L SUPPLIES 9,500.00 0.00 0.00 9,500.00 9,500.00 0.00 0.00 12,312.46 14,187.56 ## 4247-0000TREES PURCHASED 17,000.00 0.00 0.00 17,000.00 14,000.00 0.00 0.00 38,516.96 34,174.77 45,700.00 Supplies Totals: 0.00 0.00 45,700.00 42,700.00 0.00 0.00 ## E05Other Services and Charges 3,387.98 2,108.17 4321-0000 ## COMMUNICATIONS - VOICE/DATA 3,000.00 0.00 0.00 3,000.00 3,000.00 0.00 0.00 0.00 766.95 ## 4331-0000TRAVEL, CONFERENCE & SCHOOL 1,200.00 0.00 0.00 1,200.00 1,200.00 0.00 0.00 300.00 0.00 ## 4351-0000PRINTING AND PUBLISHING 400.00 0.00 0.00 400.00 400.00 0.00 0.00 8,153.64 8,471.92 ## 4380-0000UTILITY SERVICES 9,000.00 0.00 0.00 9,000.00 9,000.00 0.00 0.00 95,306.38 31,001.63 ## 4400-0000CONTRACTUAL SERVICES 35,000.00 0.00 0.00 35,000.00 35,000.00 0.00 0.00 5,000.00 5,000.00 4402-0000 ## CHRISTMAS LAKE AIS INSPECTIONS 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 845.48 920.14 ## 4410-0000RENTALS 4,000.00 0.00 0.00 3,000.00 1,500.00 0.00 0.00 0.00 0.00 ## 4433-0000DUES AND SUBSCRIPTIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 4440-0000MISC SERVICES/CONTINGENCY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 112,993.48 48,268.81 57,600.00 Other Services and Charges Totals: 0.00 0.00 56,600.00 55,100.00 0.00 0.00 440,941.56 355,037.24 444,670.00 0.00 EXPENDITURES TOTALS: 0.00 454,070.00 449,380.00 0.00 0.00 Page 21GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 78 of 162 Page 150 of 241 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 DEPT REVENUES ## DEPT EXPENSES 440,941.56 355,037.24 444,670.00 0.00 0.00 454,070.00 449,380.00 0.00 0.00 (440,941.56)(355,037.24)(444,670.00) 0.00 Park Maintenance Totals: 0.00 (454,070.00)(449,380.00) 0.00 0.00 Page 22GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 79 of 162 Page 151 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 53Recreation ## R04Cha rges for Service 44,840.00 42,051.00 ## 3471-0000PARK FEES & RENTALS 43,000.00 0.00 0.00 45,000.00 45,000.00 0.00 0.00 0.00 3,000.00 3474-0000 ## EVENT SPONSORSHIP AND DONATION 3,000.00 0.00 0.00 4,750.00 4,750.00 0.00 0.00 1,325.00 1,415.00 ## 3476-0000COMM GARDEN PLOT RENTAL 1,300.00 0.00 0.00 1,400.00 1,400.00 0.00 0.00 365.20 (30.00) ## 3478-0000SAFET ## Y CAMP 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 0.00 0.00 ## 3479-0000MUSIC IN THE PARK 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35.00 0.00 ## 3480-0000PARK PROGRAM FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 46,565.20 46,436.00 47,300.00 Charges for Service Totals: 0.00 0.00 52,150.00 52,150.00 0.00 0.00 ## R09Misc Revenues 0.00 850.00 ## 3623-0000PARK DONATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 850.00 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 46,565.20 47,286.00 47,300.00 0.00 REVENUES TOTALS: 0.00 52,150.00 52,150.00 0.00 0.00 ## E01Personal Services 35,761.91 42,351.72 ## 4101-0000FULL-TIME REGULAR 78,120.00 0.00 0.00 115,260.00 115,260.00 0.00 0.00 21,711.62 39,319.46 ## 4103-0000PART-TIME 8,510.00 0.00 0.00 3,200.00 3,200.00 0.00 0.00 2,328.45 5,034.24 ## 4121-0000PERA CONTRIB - CITY SHARE 6,500.00 0.00 0.00 8,880.00 8,880.00 0.00 0.00 2,639.86 5,600.53 ## 4122-0000FICA CONTRIB - CITY SHARE 6,630.00 0.00 0.00 9,060.00 9,060.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 760.00 0.00 0.00 1,140.00 1,040.00 0.00 0.00 3,510.84 7,827.80 4131-0000 ## EMPLOYEE INSURANCE - CITY 17,050.00 0.00 0.00 30,670.00 30,670.00 0.00 0.00 916.22 976.68 ## 4151-0000WORKERS COMPENSATION 920.00 0.00 0.00 1,250.00 1,250.00 0.00 0.00 66,868.90 101,110.43 118,490.00 Personal Services Totals: 0.00 0.00 169,460.00 169,360.00 0.00 0.00 ## E02Supplies 0.00 225.45 ## 4208-0000POSTAGE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,072.67 880.14 ## 4245-0000GENERAL SUPPLIES 2,500.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 200.00 945.85 ## 4246-0000PROGRAM SUPPLIES 1,500.00 0.00 0.00 4,000.00 4,000.00 0.00 0.00 553.90 100.00 ## 4248-0000OTHER PROGRAMS FEE 800.00 0.00 0.00 800.00 800.00 0.00 0.00 1,826.57 2,151.44 4,800.00 Supplies Totals: 0.00 0.00 7,300.00 7,300.00 0.00 0.00 ## E05Other Services and Charges 0.00 0.00 ## 4302-0000CONSULTING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (164.18) ## 4321-0000COMMUNICATIONS - VOICE/DATA 0.00 0.00 0.00 922.00 922.00 0.00 0.00 Page 23GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 80 of 162 Page 152 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 821.52 574.00 ## 4331-0000TRAVEL, CONFERENCE & SCHOOL 1,250.00 0.00 0.00 1,750.00 1,250.00 0.00 0.00 3,385.04 1,726.52 ## 4351-0000PRINTING AND PUBLISHING 2,000.00 0.00 0.00 2,300.00 2,300.00 0.00 0.00 10,474.88 10,338.02 ## 4400-0000CONTRACTUAL SERVICES 12,000.00 0.00 0.00 11,877.00 11,877.00 0.00 0.00 634.59 545.00 ## 4433-0000DUES AND SUBSCRIPTIONS 1,010.00 0.00 0.00 1,254.00 1,254.00 0.00 0.00 0.00 0.00 ## 4437-0000TAXES/LICENSES 0.00 0.00 0.00 100.00 100.00 0.00 0.00 4,853.18 4,321.61 ## 4438-0000OKTOBERFEST 5,425.00 0.00 0.00 0.00 0.00 0.00 0.00 6,859.27 8,977.60 ## 4441-0000ARCTIC FEVER PROGRAMS 9,700.00 0.00 0.00 5,650.00 5,650.00 0.00 0.00 1,206.98 756.50 ## 4443-0000SAFETY CAMP 2,800.00 0.00 0.00 2,800.00 2,800.00 0.00 0.00 2,815.24 3,226.98 4444-0000 ## ENTERTAINMENT IN THE PARK 4,000.00 0.00 0.00 7,150.00 7,150.00 0.00 0.00 31,050.70 30,302.05 38,185.00 Other Services and Charges Totals: 0.00 0.00 33,803.00 33,303.00 0.00 0.00 ## E09Other Financing Use 0.00 0.00 ## 4820-0000OPERATING TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Use Totals: 0.00 0.00 0.00 0.00 0.00 0.00 99,746.17 133,563.92 161,475.00 0.00 EXPENDITURES TOTALS: 0.00 210,563.00 209,963.00 0.00 0.00 ## 46,565.20 47,286.00 47,300.00 0.00 0.00 52,150.00 52,150.00 0.00 0.00 DEPT REVENUES ## DEPT EXPENSES 99,746.17 133,563.92 161,475.00 0.00 0.00 210,563.00 209,963.00 0.00 0.00 (53,180.97)(86,277.92)(114,175.00) 0.00 Recreation Totals: 0.00 (158,413.00)(157,813.00) 0.00 0.00 Page 24GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 81 of 162 Page 153 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 7,314,963.56 7,309,809.82 7,401,822.00 0.00 0.00 7,999,769.00 7,720,483.00 0.00 0.00 FUND REVENUES 6,378,022.74 7,123,069.02 7,401,822.00 0.00 0.00 7,999,769.00 7,720,483.00 0.00 0.00 FUND EXPENSES 936,940.82 186,740.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 General Fund ## Totals: Page 25GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 82 of 162 Page 154 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 7,314,963.56 7,309,809.82 7,401,822.00 0.00 0.00 7,999,769.00 7,720,483.00 0.00 0.00 REPORT REVENUES REPORT EXPENSES 6,378,022.74 7,123,069.02 7,401,822.00 0.00 0.00 7,999,769.00 7,720,483.00 0.00 0.00 ## REPORT TOTALS: 936,940.82 186,740.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 26GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 83 of 162 Page 155 of 241 ## SPECIAL REVENUE FUND DETAILED BUDGETS Page 84 of 162 Page 156 of 241 ## General Ledger jschmuck@ci.shorewood.mn.usUser: ## Fiscal ## Year: 08/18/2026 - 7:18AMPrinted: 2027 ## Budget Analysis ## Fiscal Periods: ## All 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 201 ## Shorewood Comm. & Event Center ## R01Taxes 0.00 122,000.00 ## 3010-0000CURRENT AD VALOREM TAXES 145,000.00 0.00 0.00 177,677.00 175,607.00 0.00 0.00 0.00 122,000.00 145,000.00 Taxes Totals: 0.00 0.00 177,677.00 175,607.00 0.00 0.00 ## R04Charges for Service 66,075.01 82,269.25 ## 3410-0000RENTAL INCOME 68,000.00 0.00 0.00 82,000.00 82,000.00 0.00 0.00 211.00 0.00 ## 3480-0000PROGRAM (CLASS) FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66,286.01 82,269.25 68,000.00 Charges for Service Totals: 0.00 0.00 82,000.00 82,000.00 0.00 0.00 ## R08Investment Revenue 3,044.83 2,664.36 ## 3620-0000INTEREST EARNINGS 3,150.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 3,044.83 2,664.36 3,150.00 Investment Revenue Totals: 0.00 0.00 2,500.00 2,500.00 0.00 0.00 ## R09Misc Revenues (5.00) 1,700.00 ## 3670-0000MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 3790-0000CASH OVER 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (5.00) 1,700.00 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 69,325.84 208,633.61 216,150.00 0.00 REVENUES TOTALS: 0.00 262,177.00 260,107.00 0.00 0.00 ## E01Personal Services 36,641.86 63,388.18 ## 4101-0000FULL-TIME REGULAR 33,480.00 0.00 0.00 67,870.00 67,870.00 0.00 0.00 33,058.17 23,273.94 ## 4103-0000PART-TIME 18,760.00 0.00 0.00 21,370.00 21,370.00 0.00 0.00 5,893.31 6,223.17 ## 4121-0000PERA CONTRIB - CITY SHARE 3,920.00 0.00 0.00 6,690.00 6,690.00 0.00 0.00 7,030.76 6,788.40 ## 4122-0000FICA CONTRIB - CITY SHARE 4,000.00 0.00 0.00 6,830.00 6,830.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 460.00 0.00 0.00 860.00 790.00 0.00 0.00 4,781.67 11,329.69 4131-0000 ## EMPLOYEE INSURANCE - CITY 7,310.00 0.00 0.00 20,450.00 20,450.00 0.00 0.00 1,295.60 1,387.08 ## 4151-0000WORKERS COMPENS ## ATION 550.00 0.00 0.00 940.00 940.00 0.00 0.00 Page 1GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 85 of 162 Page 157 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 88,701.37 112,390.46 68,480.00 Personal Services Totals: 0.00 0.00 125,010.00 124,940.00 0.00 0.00 ## E02Supplies 3,836.95 389.34 ## 4200-0000OFFICE SUPPLIES 1,500.00 0.00 0.00 1,500.00 500.00 0.00 0.00 0.00 0.00 ## 4208-0000POSTAGE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,095.57 11,701.26 4223-0000 ## MAINTENANCE OF BUILDINGS 12,000.00 0.00 0.00 13,670.00 13,670.00 0.00 0.00 2,871.59 1,639.25 ## 4245-0000GENERA ## L SUPPLIES 4,500.00 0.00 0.00 4,500.00 2,000.00 0.00 0.00 0.00 0.00 ## 4246-0000EVENT SUPPLIES EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 85.40 0.00 4247-0000 ## COMMUNITY EVENT EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,203.75 8,415.50 ## 4248-0000PROGRAM (CLASS) EXPENSES 11,340.00 0.00 0.00 11,340.00 11,340.00 0.00 0.00 33,093.26 22,145.35 29,340.00 Supplies Totals: 0.00 0.00 31,010.00 27,510.00 0.00 0.00 ## E03Oil and Utility Charges 10,922.20 11,347.08 ## 4380-0000UTILITY SERVICES 13,800.00 0.00 0.00 13,800.00 13,800.00 0.00 0.00 10,922.20 11,347.08 13,800.00 Oil and Utility Charges Totals: 0.00 0.00 13,800.00 13,800.00 0.00 0.00 ## E04Professional Services 0.00 4,500.00 ## 4302-0000CONSULTING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,187.44 16,053.67 ## 4400-0000CONTRACTUAL SERVICES 30,000.00 0.00 0.00 30,000.00 25,000.00 0.00 0.00 15,187.44 20,553.67 30,000.00 Professional Services Totals: 0.00 0.00 30,000.00 25,000.00 0.00 0.00 ## E05Other Services and Charges 1,889.46 2,227.75 4321-0000 ## COMMUNICATIONS - VOICE/DATA 2,600.00 0.00 0.00 2,600.00 2,350.00 0.00 0.00 0.00 0.00 ## 4331-0000TRAVEL, CONFERENCE & SCHOOL 600.00 0.00 0.00 600.00 250.00 0.00 0.00 1,842.64 1,740.00 ## 4351-0000PRINTING AND PUBLISHING 2,000.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 1,752.76 1,058.42 ## 4433-0000DUES AND SUBSCRIPTIONS 800.00 0.00 0.00 0.00 0.00 0.00 0.00 1,017.00 1,393.77 ## 4437-0000TAXES/LICENSES 3,410.00 0.00 0.00 4,051.00 4,051.00 0.00 0.00 0.00 0.00 ## 4440-0000MISC SERVICES 1,000.00 0.00 0.00 1,000.00 0.00 0.00 0.00 2,533.56 94.64 ## 4450-0000BANK SERVICE CHARGES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,035.42 6,514.58 10,410.00 Other Services and Charges Totals: 0.00 0.00 10,251.00 8,651.00 0.00 0.00 ## E07Capital Outlay 21,279.99 5,995.00 ## 4620-0000BUILDINGS & STRUCTURES 21,500.00 0.00 0.00 32,021.00 32,021.00 0.00 0.00 21,279.99 5,995.00 21,500.00 Capital Outlay Totals: 0.00 0.00 32,021.00 32,021.00 0.00 0.00 178,219.68 178,946.14 173,530.00 0.00 EXPENDITURES TOTALS: 0.00 242,092.00 231,922.00 0.00 0.00 Page 2GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 86 of 162 Page 158 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 69,325.84 208,633.61 216,150.00 0.00 0.00 262,177.00 260,107.00 0.00 0.00 FUND REVENUES ## 178,219.68 178,946.14 173,530.00 0.00 0.00 242,092.00 231,922.00 0.00 0.00 FUND EXPENSES (108,893.84) 29,687.47 42,620.00 0.00 0.00 20,085.00 28,185.00 0.00 0.00 ## Shorewood Comm. & Event Center Totals: Page 3GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 87 of 162 Page 159 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 69,325.84 208,633.61 216,150.00 0.00 0.00 262,177.00 260,107.00 0.00 0.00 REPORT REVENUES ## REPORT EXPENSES 178,219.68 178,946.14 173,530.00 0.00 0.00 242,092.00 231,922.00 0.00 0.00 ## REPORT TOTALS:(108,893.84) 29,687.47 42,620.00 0.00 0.00 20,085.00 28,185.00 0.00 0.00 Page 4GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 88 of 162 Page 160 of 241 ## DEBT SERVICE FUND DETAILED BUDGETS Page 89 of 162 Page 161 of 241 ## General Ledger jschmuck@ci.shorewood.mn.usUser: ## Fiscal ## Year: 08/18/2026 - 7:18AMPrinted: 2027 ## Budget Analysis ## Fiscal Periods: ## All 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 3202020A GO Street Reconstr Bonds ## R01Taxes 228,492.00 226,497.00 ## 3010-0000CURRENT AD VALOREM TAXES 229,752.00 0.00 0.00 227,704.00 227,704.00 0.00 0.00 228,492.00 226,497.00 229,752.00 Taxes Totals: 0.00 0.00 227,704.00 227,704.00 0.00 0.00 ## R09Misc Revenues 5,223.99 4,168.27 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,223.99 4,168.27 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 233,715.99 230,665.27 229,752.00 0.00 REVENUES TOTALS: 0.00 227,704.00 227,704.00 0.00 0.00 ## E08Debt Service 190,000.00 190,000.00 ## 4701-0000BOND PRINCIPAL 190,000.00 0.00 0.00 190,000.00 190,000.00 0.00 0.00 28,561.26 26,661.26 ## 4711-0000BOND INTEREST 24,765.00 0.00 0.00 24,765.00 24,765.00 0.00 0.00 823.20 582.42 ## 4720-0000FISCAL AGENT FEES 235.00 0.00 0.00 235.00 235.00 0.00 0.00 219,384.46 217,243.68 215,000.00 Debt Service Totals: 0.00 0.00 215,000.00 215,000.00 0.00 0.00 219,384.46 217,243.68 215,000.00 0.00 EXPENDITURES TOTALS: 0.00 215,000.00 215,000.00 0.00 0.00 Page 1GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 90 of 162 Page 162 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 233,715.99 230,665.27 229,752.00 0.00 0.00 227,704.00 227,704.00 0.00 0.00 FUND REVENUES ## 219,384.46 217,243.68 215,000.00 0.00 0.00 215,000.00 215,000.00 0.00 0.00 FUND EXPENSES 14,331.53 13,421.59 14,752.00 0.00 0.00 12,704.00 12,704.00 0.00 0.00 ## 2020A GO Street Reconstr Bonds Totals: Page 2GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 91 of 162 Page 163 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 3212021A GO Street Reconstr Bonds ## R01Taxes 310,023.00 307,241.00 3010-0000 ## CURRENT AD VALOREM TAXES 309,708.00 0.00 0.00 306,873.00 306,873.00 0.00 0.00 310,023.00 307,241.00 309,708.00 Taxes Totals: 0.00 0.00 306,873.00 306,873.00 0.00 0.00 ## R09Misc Revenues 6,674.75 5,244.44 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,674.75 5,244.44 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R11Other Financing Sources 0.00 0.00 ## 3930-0000BOND PROCEEDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 316,697.75 312,485.44 309,708.00 0.00 REVENUES TOTALS: 0.00 306,873.00 306,873.00 0.00 0.00 ## E08Debt Service 265,000.00 265,000.00 ## 4701-0000BOND PRINCIPAL 265,000.00 0.00 0.00 265,000.00 265,000.00 0.00 0.00 31,585.00 28,935.00 ## 4711-0000BOND INTEREST 26,285.00 0.00 0.00 26,285.00 26,285.00 0.00 0.00 1,107.63 1,095.01 ## 4720-0000FISCAL AGENT FEES 440.00 0.00 0.00 440.00 440.00 0.00 0.00 297,692.63 295,030.01 291,725.00 Debt Service Totals: 0.00 0.00 291,725.00 291,725.00 0.00 0.00 297,692.63 295,030.01 291,725.00 0.00 EXPENDITURES TOTALS: 0.00 291,725.00 291,725.00 0.00 0.00 Page 3GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 92 of 162 Page 164 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 316,697.75 312,485.44 309,708.00 0.00 0.00 306,873.00 306,873.00 0.00 0.00 FUND REVENUES ## 297,692.63 295,030.01 291,725.00 0.00 0.00 291,725.00 291,725.00 0.00 0.00 FUND EXPENSES 19,005.12 17,455.43 17,983.00 0.00 0.00 15,148.00 15,148.00 0.00 0.00 ## 2021A GO Street Reconstr Bonds Totals: Page 4GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 93 of 162 Page 165 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 3222022A GO Street Reconstr Bonds ## R01Taxes 289,416.00 289,009.00 3010-0000 ## CURRENT AD VALOREM TAXES 288,376.00 0.00 0.00 287,517.00 287,517.00 0.00 0.00 289,416.00 289,009.00 288,376.00 Taxes Totals: 0.00 0.00 287,517.00 287,517.00 0.00 0.00 ## R09Misc Revenues 4,465.82 3,218.21 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,465.82 3,218.21 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R11Other Financing Sources 0.00 0.00 ## 3930-0000BOND PROCEEDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 293,881.82 292,227.21 288,376.00 0.00 REVENUES TOTALS: 0.00 287,517.00 287,517.00 0.00 0.00 ## E08Debt Service 40,000.00 125,000.00 ## 4701-0000BOND PRINCIPAL 130,000.00 0.00 0.00 130,000.00 130,000.00 0.00 0.00 151,496.51 147,940.75 ## 4711-0000BOND INTEREST 142,450.00 0.00 0.00 142,450.00 142,450.00 0.00 0.00 0.00 0.00 ## 4720-0000FISCAL AGENT FEES 500.00 0.00 0.00 0.00 0.00 0.00 0.00 191,496.51 272,940.75 272,950.00 Debt Service Totals: 0.00 0.00 272,450.00 272,450.00 0.00 0.00 191,496.51 272,940.75 272,950.00 0.00 EXPENDITURES TOTALS: 0.00 272,450.00 272,450.00 0.00 0.00 Page 5GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 94 of 162 Page 166 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 293,881.82 292,227.21 288,376.00 0.00 0.00 287,517.00 287,517.00 0.00 0.00 FUND REVENUES ## 191,496.51 272,940.75 272,950.00 0.00 0.00 272,450.00 272,450.00 0.00 0.00 FUND EXPENSES 102,385.31 19,286.46 15,426.00 0.00 0.00 15,067.00 15,067.00 0.00 0.00 ## 2022A GO Street Reconstr Bonds Totals: Page 6GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 95 of 162 Page 167 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 3232023A GO Street Reconstr Bonds ## R01Taxes 160,331.00 273,210.00 3010-0000 ## CURRENT AD VALOREM TAXES 267,750.00 0.00 0.00 267,540.00 267,540.00 0.00 0.00 160,331.00 273,210.00 267,750.00 Taxes Totals: 0.00 0.00 267,540.00 267,540.00 0.00 0.00 ## R09Misc Revenues 9,571.30 5,710.96 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,571.30 5,710.96 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R11Other Financing Sources 0.00 0.00 ## 3930-0000BOND PROCEEDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 169,902.30 278,920.96 267,750.00 0.00 REVENUES TOTALS: 0.00 267,540.00 267,540.00 0.00 0.00 ## E08Debt Service 0.00 125,000.00 ## 4701-0000BOND PRINCIPAL 130,000.00 0.00 0.00 130,000.00 130,000.00 0.00 0.00 142,335.56 132,700.00 ## 4711-0000BOND INTEREST 127,600.00 0.00 0.00 127,600.00 127,600.00 0.00 0.00 979.01 818.31 ## 4720-0000FISCAL AGENT FEES 345.00 0.00 0.00 345.00 345.00 0.00 0.00 143,314.57 258,518.31 257,945.00 Debt Service Totals: 0.00 0.00 257,945.00 257,945.00 0.00 0.00 143,314.57 258,518.31 257,945.00 0.00 EXPENDITURES TOTALS: 0.00 257,945.00 257,945.00 0.00 0.00 Page 7GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 96 of 162 Page 168 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 169,902.30 278,920.96 267,750.00 0.00 0.00 267,540.00 267,540.00 0.00 0.00 FUND REVENUES ## 143,314.57 258,518.31 257,945.00 0.00 0.00 257,945.00 257,945.00 0.00 0.00 FUND EXPENSES 26,587.73 20,402.65 9,805.00 0.00 0.00 9,595.00 9,595.00 0.00 0.00 ## 2023A GO Street Reconstr Bonds Totals: Page 8GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 97 of 162 Page 169 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 1,014,197.86 1,114,298.88 1,095,586.00 0.00 0.00 1,089,634.00 1,089,634.00 0.00 0.00 REPORT REVENUES REPORT EXPENSES 851,888.17 1,043,732.75 1,037,620.00 0.00 0.00 1,037,120.00 1,037,120.00 0.00 0.00 ## REPORT TOTALS: 162,309.69 70,566.13 57,966.00 0.00 0.00 52,514.00 52,514.00 0.00 0.00 Page 9GL-Budget Analysis (8/18/2026 - 7:18 AM) Page 98 of 162 Page 170 of 241 ## CAPITAL PROJECT FUND DETAILED BUDGETS Page 99 of 162 Page 171 of 241 ## General Ledger jschmuck@ci.shorewood.mn.usUser: ## Fiscal ## Year: 08/18/2026 - 7:20AMPrinted: 2027 ## Budget Analysis ## Fiscal Periods: ## All 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 402Park Capital Improvement ## R01Taxes 128,000.00 135,000.00 ## 3010-0000CURRENT AD VALOREM TAXES 305,500.00 0.00 0.00 355,500.00 355,500.00 0.00 0.00 128,000.00 135,000.00 305,500.00 Taxes Totals: 0.00 0.00 355,500.00 355,500.00 0.00 0.00 ## R05Fines & Forfeits 112,500.00 0.00 ## 3470-0000PARK DEDICATION FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 112,500.00 0.00 0.00 Fines & Forfeits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R08Investment Revenue 40.43 12,872.91 ## 3620-0000INTEREST EARNINGS 2,230.00 0.00 0.00 2,230.00 2,230.00 0.00 0.00 40.43 12,872.91 2,230.00 Investment Revenue Totals: 0.00 0.00 2,230.00 2,230.00 0.00 0.00 ## R09Misc Revenues 321,938.42 0.00 3624-0000 ## REFUNDS & REIMBURSEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 321,938.42 0.00 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R11Other Financing Sources 105,000.00 150,000.00 ## 3920-0000TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 105,000.00 150,000.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 667,478.85 297,872.91 307,730.00 0.00 REVENUES TOTALS: 0.00 357,730.00 357,730.00 0.00 0.00 ## E05Other Services and Charges 2,027.00 1,995.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 4351-0000PRINTING AND PUBLISHING 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,661.34 40,196.00 ## 4400-0000CONTRACTUAL SERVPCES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 23,688.34 42,191.00 0.00 Other Services and Charges Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E07Capital Outlay Page 1GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 100 of 162 Page 172 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 1,337.30 0.00 ## 4620-0000BUILDINGS & STRUCTURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 43,782.50 (769.37) ## 4680-0000OTHER IMPROVEMENTS 45,000.00 0.00 0.00 350,000.00 350,000.00 0.00 0.00 45, 119.80 (769.37) 45,000.00 Capital Outlay Totals: 0.00 0.00 350,000.00 350,000.00 0.00 0.00 ## 68,808.14 41,421.63 45,000.00 0.00 EXPENDITURES TOTALS: 0.00 350,000.00 350,000.00 0.00 0.00 Page 2GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 101 of 162 Page 173 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 667,478.85 297,872.91 307,730.00 0.00 0.00 357,730.00 357,730.00 0.00 0.00 FUND REVENUES ## 68,808.14 41,421.63 45,000.00 0.00 0.00 350,000.00 350,000.00 0.00 0.00 FUND EXPENSES 598,670.71 256,451.28 262,730.00 0.00 0.00 7,730.00 7,730.00 0.00 0.00 Park Capital Improvement ## Totals: Page 3GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 102 of 162 Page 174 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 403Equipment Replacement ## R01T axes 128,000.00 165,000.00 3010-0000 ## CURRENT AD VALOREM TAXES 215,000.00 0.00 0.00 275,000.00 275,000.00 0.00 0.00 128,000.00 165,000.00 215,000.00 Taxes Totals: 0.00 0.00 275,000.00 275,000.00 0.00 0.00 ## R08Investment Revenue 11,814.78 3,116.56 ## 3620-0000INTEREST EARNINGS 920.00 0.00 0.00 920.00 920.00 0.00 0.00 11,814.78 3,116.56 920.00 Investment Revenue Totals: 0.00 0.00 920.00 920.00 0.00 0.00 ## R09Misc Revenues 3,853.75 198,508.43 ## 3910-0000SALES OF CAPITAL ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,853.75 198,508.43 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R11Other Financing Sources 0.00 400,000.00 ## 3920-0000TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 400,000.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 143,668.53 766,624.99 215,920.00 0.00 REVENUES TOTALS: 0.00 275,920.00 275,920.00 0.00 0.00 ## E07Capital Outlay 30,901.10 680,896.80 ## 4620-0000BUILDINGS & STRUCTURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 113,193.17 344,993.85 ## 4640-0000MACHINERY & EQUIPMENT 74,900.00 0.00 0.00 344,000.00 344,000.00 0.00 0.00 0.00 241.50 ## 4660-0000FURNITURE AND FIXTURES 11,200.00 0.00 0.00 23,600.00 23,600.00 0.00 0.00 144,094.27 1,026,132.15 86,100.00 Capital Outlay Totals: 0.00 0.00 367,600.00 367,600.00 0.00 0.00 144,094.27 1,026,132.15 86,100.00 0.00 EXPENDITURES TOTALS: 0.00 367,600.00 367,600.00 0.00 0.00 Page 4GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 103 of 162 Page 175 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 143,668.53 766,624.99 215,920.00 0.00 0.00 275,920.00 275,920.00 0.00 0.00 FUND REVENUES ## 144,094.27 1,026,132.15 86,100.00 0.00 0.00 367,600.00 367,600.00 0.00 0.00 FUND EXPENSES (425.74)(259,507.16) 129,820.00 0.00 0.00 (91,680.00)(91,680.00) 0.00 0.00 Equipment Replacement ## Totals: Page 5GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 104 of 162 Page 176 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 404Street Capital Improvement ## R01T axes 128,000.00 170,500.00 3010-0000 ## CURRENT AD VALOREM TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 175,282.85 ## 3195-0000FRANCHISE FEES - ELECTRIC 0.00 0.00 0.00 150,000.00 150,000.00 0.00 0.00 0.00 151,535.80 ## 3196-0000FRANCHISE FEES - GAS 0.00 0.00 0.00 150,000.00 150,000.00 0.00 0.00 ## 128,000.00 497,318.65 0.00 T axes Totals: 0.00 0.00 300,000.00 300,000.00 0.00 0.00 ## R03Intergovernmental 0.00 105,529.49 ## 3362-0000MISC GRANTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 105,529.49 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R08Investment Revenue 142,578.47 152,049.99 ## 3620-0000INTEREST EARNINGS 65,510.00 0.00 0.00 65,510.00 65,510.00 0.00 0.00 142,578.47 152,049.99 65,510.00 Investment Revenue Totals: 0.00 0.00 65,510.00 65,510.00 0.00 0.00 ## R09Misc Revenues 0.00 0.00 3624-0000 ## REFUNDS & REIMBURSEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R11Other Financing Sources 0.00 0.00 ## 3920-0000TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 270,578.47 754,898.13 65,510.00 0.00 REVENUES TOTALS: 0.00 365,510.00 365,510.00 0.00 0.00 ## E05Other Services and Charges 286.50 0.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 286.50 0.00 0.00 Other Services and Charges Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E07Capital Outlay 0.00 0.00 ## 4620-0005MILL & OVERLAY PROJECT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 4620-0006SEALCOAT PROJECT 315,000.00 0.00 0.00 320,000.00 320,000.00 0.00 0.00 93,190.16 6,111.00 4620-0007 ## PAVEMENT MANAGEMENT PLAN 0.00 0.00 0.00 1,942,119.00 1,942,119.00 0.00 0.00 0.00 123,286.98 ## 4680-0000OTHER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 93,190.16 129,397.98 315,000.00 Capital Outlay Totals: 0.00 0.00 2,262,119.00 2,262,119.00 0.00 0.00 ## E08Debt Service 0.00 0.00 ## 4730-0000BOND ISSUANCE COSTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 6GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 105 of 162 Page 177 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 0.00 0.00 0.00 Debt Service Totals: 0.00 0.00 0.00 0.00 0.00 0.00 93,476.66 129,397.98 315,000.00 0.00 EXPENDITURES TOTALS: 0.00 2,262,119.00 2,262,119.00 0.00 0.00 Page 7GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 106 of 162 Page 178 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 31City Engineer ## E04Professional Services 0.00 72,537.16 ## 4400-0012HW ## Y 7 TMO STUDY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 72,537.16 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 0.00 72,537.16 0.00 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 0.00 72,537.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (72,537.16) 0.00 0.00 City Engineer Totals: 0.00 0.00 0.00 0.00 0.00 Page 8GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 107 of 162 Page 179 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 270,578.47 754,898.13 65,510.00 0.00 0.00 365,510.00 365,510.00 0.00 0.00 FUND REVENUES 93,476.66 201,935.14 315,000.00 0.00 0.00 2,262, ## 119.00 2,262,119.00 0.00 0.00 FUND EXPENSES 177,101.81 552,962.99 (249,490.00) 0.00 0.00 (1,896,609.00)(1,896,609.00) 0.00 0.00 Street Capital Improvement Totals: Page 9GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 108 of 162 Page 180 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 405MSA Capital Improvement ## R03Intergovernmental 0.00 0.00 3345-0000 ## MUNICIPAL STATE AID FOR STREET 1,072,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 3362-0000MISC GRANTS 468,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,540,000.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R08Investment Revenue 1,639.25 1,575.23 ## 3620-0000INTEREST EARNINGS 580.00 0.00 0.00 580.00 580.00 0.00 0.00 1,639.25 1,575.23 580.00 Investment Revenue Totals: 0.00 0.00 580.00 580.00 0.00 0.00 ## 1,639.25 1,575.23 1,540,580.00 0.00 REVENUES TOTALS: 0.00 580.00 580.00 0.00 0.00 ## E04Professional Services 0.00 0.00 ## 4400-0000CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E07Capital Outlay 0.00 0.00 ## 4680-0000OTHER IMPROVEMENTS 1,540,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,540,000.00 Capital Outlay Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 0.00 0.00 1,540,000.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 10GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 109 of 162 Page 181 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 1,639.25 1,575.23 1,540,580.00 0.00 0.00 580.00 580.00 0.00 0.00 FUND REVENUES ## 0.00 0.00 1,540,000.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES ## 1,639.25 1,575.23 580.00 0.00 0.00 580.00 580.00 0.00 0.00 MS ## A Capital Improvement Totals: Page 11GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 110 of 162 Page 182 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 407Glen Rd, Amlee Rd, Manitou Ln ## R08Investment Revenue 2,786.81 2,673.13 ## 3620-0000INTERES ## T EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,786.81 2,673.13 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 2,786.81 2,673.13 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 ## E04Professional Services 0.00 0.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E05Other Services and Charges 0.00 0.00 ## 4400-0000CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Services and Charges Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E07Capital Outlay 0.00 0.00 ## 4680-0000OTHER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Outlay Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E09Other Financing Use 0.00 0.00 ## 4820-0000OPERATING TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Use Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 12GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 111 of 162 Page 183 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 2,786.81 2,673.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES ## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 2,786.81 2,673.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## Glen Rd, Amlee Rd, Manitou Ln Totals: Page 13GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 112 of 162 Page 184 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 408Woodside Road & Woodside Lane ## R08Investment Revenue (195.13) 0.00 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (195.13) 0.00 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## (195.13) 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 14GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 113 of 162 Page 185 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## (195.13) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES ## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (195.13) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## Woodside Road & Woodside Lane Totals: Page 15GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 114 of 162 Page 186 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 409Strawberry Lane ## R08Investment Revenue 11,537.51 4,905.83 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,537.51 4,905.83 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 11,537.51 4,905.83 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 ## E02Supplies 0.00 0.00 ## 4245-0000GENERAL SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Supplies Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E04Professional Services 56,732.10 0.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,094.28 0.00 ## 4304-0000LEGAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 59,826.38 0.00 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E05Other Services and Charges 0.00 0.00 ## 4400-0000CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Services and Charges Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E07Capital Outlay 0.00 0.00 ## 4610-0000LAND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 146,599.46 0.00 ## 4680-0000OTHER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 146,599.46 0.00 0.00 Capital Outlay Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 206,425.84 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 16GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 115 of 162 Page 187 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 11,537.51 4,905.83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES ## 206,425.84 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (194,888.33) 4,905.83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Strawberry Lane Totals: Page 17GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 116 of 162 Page 188 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 412Smithtown Ponds ## R08Investment Revenue 5,594.79 6,452.54 ## 3620-0000INTERES ## T EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,594.79 6,452.54 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 5,594.79 6,452.54 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 18GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 117 of 162 Page 189 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 5,594.79 6,452.54 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES ## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 5,594.79 6,452.54 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Smithtown Ponds ## Totals: Page 19GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 118 of 162 Page 190 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 414Birch Bluff Road ## R08Investment Revenue 17,064.84 10,060.64 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,064.84 10,060.64 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R11Other Financing Sources 0.00 0.00 ## 3920-0000TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 3930-0000BOND PROCEEDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 3940-0000BOND PREMIUM 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 17,064.84 10,060.64 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 ## E04Professional Services 62,403.18 0.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 4304-0000LEGAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 62,403.18 0.00 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E05Other Services and Charges 0.00 0.00 ## 4400-0000CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Services and Charges Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E07Capital Outlay 0.00 0.00 ## 4610-0000LAND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 261,152.79 21,342.42 ## 4680-0000OTHER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 261,152.79 21,342.42 0.00 Capital Outlay Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E08Debt Service 0.00 0.00 ## 4730-0000BOND ISSUANCE COSTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 323,555.97 21,342.42 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 20GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 119 of 162 Page 191 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 17,064.84 10,060.64 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES ## 323,555.97 21,342.42 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (306,491.13)( 11,281.78) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Birch Bluff Road Totals: Page 21GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 120 of 162 Page 192 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 415Galpin Lake Road/Trail ## R08Investment Revenue (8.75) 0.00 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (8.75) 0.00 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## (8.75) 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 ## E04Professional Services 12,007.00 3,179.50 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,007.00 3,179.50 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 12,007.00 3,179.50 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 22GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 121 of 162 Page 193 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## (8.75) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES ## 12,007.00 3,179.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (12,015.75)(3,179.50) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Galpin Lake Road/ ## Trail Totals: Page 23GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 122 of 162 Page 194 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 416Mill & Overlay-2022 ## R08Investment Revenue 2,228.43 2,155.23 ## 3620-0000INTERES ## T EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,228.43 2,155.23 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 2,228.43 2,155.23 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 ## E04Professional Services 0.00 0.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E07Capital Outlay 0.00 0.00 ## 4680-0000OTHER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Capital Outlay Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 24GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 123 of 162 Page 195 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 2,228.43 2,155.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES ## 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 2,228.43 2,155.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Mill & Overlay-2022 ## Totals: Page 25GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 124 of 162 Page 196 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 417Mill Street Trail ## R08Investment Revenue 7.10 0.00 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.10 0.00 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 7.10 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 ## E04Professional Services 4,118.00 77,938.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,118.00 77,938.00 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 4,118.00 77,938.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 26GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 125 of 162 Page 197 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 7.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES 4, ## 118.00 77,938.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (4,110.90)(77,938.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Mill Street Trail Totals: Page 27GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 126 of 162 Page 198 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 418Eureka Road N ## R08Investment Revenue 7.62 0.00 ## 3620-0000INTERES ## T EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.62 0.00 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 7.62 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 ## E04Professional Services 13,772.50 0.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,772.50 0.00 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 13,772.50 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 28GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 127 of 162 Page 199 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 7.62 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES ## 13,772.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (13,764.88) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Eureka Road N ## Totals: Page 29GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 128 of 162 Page 200 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 419Mill & Overlay-2024 ## E04Professional Services 259,037.86 8,140.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 259,037.86 8,140.00 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E07Capital Outlay 495,554.53 120,415.82 ## 4680-0000OTHER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 495,554.53 120,415.82 0.00 Capital Outlay Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 754,592.39 128,555.82 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 30GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 129 of 162 Page 201 of 241 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 ## 754,592.39 128,555.82 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (754,592.39)(128,555.82) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Mill & Overlay-2024 ## Totals: Page 31GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 130 of 162 Page 202 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 420Mill & Overlay-2025 ## E04Professional Services 3,788.50 319,194.49 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,788.50 319,194.49 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E07Capital Outlay (252.57) 1,422,639.61 ## 4680-0000OTHER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (252.57) 1,422,639.61 0.00 Capital Outlay Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 3,535.93 1,741,834.10 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 32GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 131 of 162 Page 203 of 241 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 ## 3,535.93 1,741,834.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES (3,535.93)(1,741,834.10) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Mill & Overlay-2025 ## Totals: Page 33GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 132 of 162 Page 204 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 421Pavement Preservation ## E04Professional Services 0.00 16,074.00 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,074.00 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 0.00 16,074.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 34GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 133 of 162 Page 205 of 241 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 ## 0.00 16,074.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 0.00 (16,074.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Pavement Preservation ## Totals: Page 35GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 134 of 162 Page 206 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 422Galpin Lake Road ## R ## 11Other Financing Sources 0.00 0.00 ## 3940-0000BOND PREMIUM 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 ## E04Professional Services 0.00 65,679.50 ## 4303-0000ENGINEERING FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65,679.50 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 0.00 65,679.50 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 36GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 135 of 162 Page 207 of 241 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 ## 0.00 65,679.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 0.00 (65,679.50) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Galpin Lake Road ## Totals: Page 37GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 136 of 162 Page 208 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 450Community Infrastructure ## R01T axes 0.00 0.00 3010-0000 ## CURRENT AD VALOREM TAXES 50,000.00 0.00 0.00 230,000.00 150,000.00 0.00 0.00 0.00 0.00 50,000.00 Taxes Totals: 0.00 0.00 230,000.00 150,000.00 0.00 0.00 ## R08Investment Revenue 3,391.01 3,206.59 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,391.01 3,206.59 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 3,391.01 3,206.59 50,000.00 0.00 REVENUES TOTALS: 0.00 230,000.00 150,000.00 0.00 0.00 ## E04Professional Services 0.00 0.00 ## 4400-0000CONTRACTUAL SERVICES 0.00 0.00 0.00 30,000.00 0.00 0.00 0.00 0.00 0.00 ## 4400-0024RENEWABLE ENERGY IMPLEMENTATIO 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Professional Services Totals: 0.00 0.00 30,000.00 0.00 0.00 0.00 ## E07Capital Outlay 88,158.25 0.00 ## 4620-0000BUILDINGS & STRUCTURES 245,000.00 0.00 0.00 200,000.00 150,000.00 0.00 0.00 88,158.25 0.00 245,000.00 Capital Outlay Totals: 0.00 0.00 200,000.00 150,000.00 0.00 0.00 ## 88,158.25 0.00 245,000.00 0.00 EXPENDITURES TOTALS: 0.00 230,000.00 150,000.00 0.00 0.00 Page 38GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 137 of 162 Page 209 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 3,391.01 3,206.59 50,000.00 0.00 0.00 230,000.00 150,000.00 0.00 0.00 FUND REVENUES ## 88,158.25 0.00 245,000.00 0.00 0.00 230,000.00 150,000.00 0.00 0.00 FUND EXPENSES (84,767.24) 3,206.59 (195,000.00) 0.00 0.00 0.00 0.00 0.00 0.00 Community Infrastructure ## Totals: Page 39GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 138 of 162 Page 210 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 470TIF 2 Oppidan Senior Housing ## R01T axes 211,151.45 225,866.88 ## 3105-0000TAX INCREMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 211,151.45 225,866.88 0.00 Taxes Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R08Investment Revenue 2,122.92 1,227.83 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,122.92 1,227.83 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 213,274.37 227,094.71 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 ## E04Professional Services 183,371.72 192,243.86 ## 4400-0019CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 183,371.72 192,243.86 0.00 Professional Services Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## E05Other Services and Charges 133.25 116.05 ## 4351-0019PRINTING AND PUBLISHING 0.00 0.00 0.00 0.00 0.00 0.00 0.00 133.25 116.05 0.00 Other Services and Charges Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## 183,504.97 192,359.91 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 Page 40GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 139 of 162 Page 211 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 213,274.37 227,094.71 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND REVENUES ## 183,504.97 192,359.91 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FUND EXPENSES 29,769.40 34,734.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## TIF 2 Oppidan Senior Housing Totals: Page 41GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 140 of 162 Page 212 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 1,339,053.70 2,077,519.93 2,179,740.00 0.00 0.00 1,229,740.00 1,149,740.00 0.00 0.00 REPORT REVENUES REPORT EXPENSES 1,896,049.92 3,516,452.17 2,231,100.00 0.00 0.00 3,209,719.00 3,129,719.00 0.00 0.00 REPORT TOTALS:(556,996.22)(1,438,932.24)(51,360.00) 0.00 0.00 (1,979,979.00)(1,979,979.00) 0.00 0.00 Page 42GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 141 of 162 Page 213 of 241 ## ENTERPRISE FUND DETAILED BUDGETS Page 142 of 162 Page 214 of 241 ## General Ledger jschmuck@ci.shorewood.mn.usUser: ## Fiscal ## Year: 08/18/2026 - 7:20AMPrinted: 2027 ## Budget Analysis ## Fiscal Periods: ## All 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 601Water Utility ## R03Intergovernmental 464.00 1,920.00 ## 3362-0000MISC GRANTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 464.00 1,920.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R05Fines & Forfeits 0.00 0.00 ## 3717-0000WATER METER PERMIT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 3720-0000WATER PENALTIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fines & Forfeits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R07Special Assessments 6,581.12 5,738.63 ## 3610-0000SPECIAL ASSESSMENTS - CURRENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36 11-0000 ## SPECIAL ASSESSMENTS-DELINQUENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3614-0000 ## SPECIAL ASSESSMENTS-INTEREST 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,581.12 5,738.63 0.00 Special Assessments Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R08Investment Revenue 81,153.91 73,214.21 ## 3620-0000INTEREST EARNINGS 10,200.00 0.00 0.00 35,000.00 35,000.00 0.00 0.00 0.00 0.00 3621-0000 ## GAIN / (LOSS) ON INVESTMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 81,153.91 73,214.21 10,200.00 Investment Revenue Totals: 0.00 0.00 35,000.00 35,000.00 0.00 0.00 ## R09Misc Revenues 4,569.00 0.00 3353-0000 ## PERA PENSION OTHER REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,904.37 750.00 ## 3624-0000REFUNDS & REIMURSEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 3627-0000CELLULAR ANTENNA REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,750.00 113,733.54 ## 3670-0000MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.00 225,000.00 0.00 0.00 0.00 0.00 ## 3910-0000SALES OF CAPITAL ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,223.37 114,483.54 0.00 Misc Revenues Totals: 0.00 0.00 0.00 225,000.00 0.00 0.00 Page 1GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 143 of 162 Page 215 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## R10Utility Charges 763,277.42 932,550.33 ## 3710-0000UTILITY REVENUE 1,160,502.00 0.00 0.00 1,311,500.00 1,279,860.00 0.00 0.00 85,300.00 91,950.00 ## 3711-0000WATER CONNECTION FEES 90,618.00 0.00 0.00 50,000.00 50,000.00 0.00 0.00 2,760.00 1,860.00 ## 3712-0000UTILITY PERMIT FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,437.75 8,775.00 ## 3713-0000WATER METER SALES 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 133.12 181.84 ## 3715-0000STATE SURCHARGE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 867,908.29 1,035,317.17 1,261,120.00 Utility Charges Totals: 0.00 0.00 1,371,500.00 1,339,860.00 0.00 0.00 ## R11Other Financing Sources 0.00 0.00 ## 3900-0000CAPITAL CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 3920-0000TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,549.00 1,549.00 ## 3940-0000BOND PREMIUM 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,549.00 1,549.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 972,879.69 1,232,222.55 1,271,320.00 0.00 REVENUES TOTALS: 0.00 1,406,500.00 1,599,860.00 0.00 0.00 ## E01Personal Services 267,172.81 245,719.86 ## 4101-0000FULL-TIME REGULAR 234,050.00 0.00 0.00 240,540.00 240,540.00 0.00 0.00 309.28 5,242.64 ## 4102-0000OVERTIME 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 3,591.04 7,146.85 ## 4105-0000WATER PAGER PAY 5,500.00 0.00 0.00 5,500.00 5,500.00 0.00 0.00 17,552.14 19,330.55 ## 4121-0000PERA CONTRIB - CITY SHARE 17,550.00 0.00 0.00 18,040.00 18,040.00 0.00 0.00 17,701.81 19,133.46 ## 4122-0000FICA CONTRIB - CITY SHARE 19,000.00 0.00 0.00 19,000.00 19,000.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 2,060.00 0.00 0.00 2,310.00 2,120.00 0.00 0.00 40,589.65 52,697.55 4131-0000 ## EMPLOYEE INSURANCE - CITY 58,280.00 0.00 0.00 59,000.00 59,000.00 0.00 0.00 13,450.59 6,230.10 ## 4151-0000WORKERS COMPENSATION 3,920.00 0.00 0.00 4,030.00 4,030.00 0.00 0.00 946.00 (16,952.00) ## 4161-0000PENSION EXPENSE 11,860.00 0.00 0.00 11,860.00 11,860.00 0.00 0.00 361,313.32 338,549.01 357,220.00 Personal Services Totals: 0.00 0.00 365,280.00 365,090.00 0.00 0.00 ## E02Supplies 255.02 0.00 ## 4200-0000OFFICE SUPPLIES 400.00 0.00 0.00 300.00 300.00 0.00 0.00 1,397.49 1,401.21 ## 4208-0000POSTAGE 2,000.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 14,540.03 9,435.73 4221-0000 ## MAINTENANCE OF EQUIPMENT 25,000.00 0.00 0.00 25,000.00 25,000.00 0.00 0.00 16,521.04 3,598.80 4223-0000 ## MAINTENANCE OF BUILDINGS 20,000.00 0.00 0.00 17,000.00 17,000.00 0.00 0.00 943.43 348.51 ## 4240-0000SMALL TOOLS/MINOR EQUIPMENT 2,000.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 14,182.16 26,698.56 ## 4245-0000GENERA ## L SUPPLIES 18,000.00 0.00 0.00 21,000.00 21,000.00 0.00 0.00 Page 2GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 144 of 162 Page 216 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 6,193.86 6,068.09 ## 4260-0000WATER PURCHASES - TONKA BAY 6,500.00 0.00 0.00 6,500.00 6,500.00 0.00 0.00 28,782.19 29,982.28 ## 4261-0000WATER PURCHASES - EXCELSIOR 35,000.00 0.00 0.00 35,000.00 35,000.00 0.00 0.00 11,180.44 10,582.60 ## 4263-0000WATER PURCHASES - CHANHASSEN 14,000.00 0.00 0.00 14,000.00 14,000.00 0.00 0.00 20,696.33 11,489.19 ## 4265-0000WATER METER PURCHASES 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 114,691.99 99,604.97 132,900.00 Supplies Totals: 0.00 0.00 132,800.00 132,800.00 0.00 0.00 ## E03Oil and Utility Charges 17,139.60 23,210.20 ## 4394-0000UTILITIES - AMESBURY WELL 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 8,858.84 7,835.56 ## 4395-0000UTILITIES - BADGER WELL 12,000.00 0.00 0.00 11,000.00 11,000.00 0.00 0.00 25,101.58 29,590.69 ## 4396-0000UTILITIES - BOULDER BRIDGE 26,000.00 0.00 0.00 29,000.00 29,000.00 0.00 0.00 15,657.69 11,621.95 ## 4398-0000UTILITIES - SE AREA WELL 35,000.00 0.00 0.00 33,000.00 33,000.00 0.00 0.00 66,757.71 72,258.40 83,000.00 Oil and Utility Charges Totals: 0.00 0.00 83,000.00 83,000.00 0.00 0.00 ## E04Professional Services 0.00 0.00 ## 4301-0000AUDITING & ACCOUNTING 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 13,212.00 108,307.76 ## 4303-0000ENGINEERING FEES 20,000.00 0.00 0.00 20,000.00 20,000.00 0.00 0.00 67,334.32 79,892.03 ## 4400-0000CONTRACTUAL SERVICES 90,000.00 0.00 0.00 125,000.00 175,000.00 0.00 0.00 80,546.32 188,199.79 120,000.00 Professional Services Totals: 0.00 0.00 155,000.00 205,000.00 0.00 0.00 ## E05Other Services and Charges 3,389.13 5,613.89 4321-0000 ## COMMUNICATIONS - VOICE/DATA 7,000.00 0.00 0.00 7,000.00 7,000.00 0.00 0.00 1,255.89 1,366.46 4331-0000 ## TRAVEL, CONFERENCE & SCHOOL 2,500.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 0.00 655.00 ## 4351-0000PRINTING AND PUBLISHING 500.00 0.00 0.00 500.00 500.00 0.00 0.00 800.00 1,600.00 ## 4410-0000RENTALS 2,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 1,536.15 3,924.25 ## 4433-0000DUES AND SUBSCRIPTIONS 3,500.00 0.00 0.00 3,500.00 3,500.00 0.00 0.00 952.09 3,068.86 ## 4437-0000TAXES/LICENSES 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 0.00 66.91 4440-0000 ## MISC SERVICES/CONTINGENCY 200,000.00 0.00 0.00 200,000.00 200,000.00 0.00 0.00 4,005.55 2,733.59 ## 4450-0000BANK SERVICE CHARGES 6,000.00 0.00 0.00 6,000.00 6,000.00 0.00 0.00 11,938.81 19,028.96 226,500.00 Other Services and Charges Totals: 0.00 0.00 225,500.00 225,500.00 0.00 0.00 ## E06Depreciation 437,331.75 0.00 ## 4420-0000DEPRECIATION 437,500.00 0.00 0.00 437,500.00 437,500.00 0.00 0.00 437,331.75 0.00 437,500.00 Depreciation Totals: 0.00 0.00 437,500.00 437,500.00 0.00 0.00 ## E07Capital Outlay 0.00 78,100.00 ## 4640-0000MACHINERY & EQUIPMENT 84,200.00 0.00 0.00 125,000.00 125,000.00 0.00 0.00 Page 3GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 145 of 162 Page 217 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 24,700.00 0.00 ## 4680-0000OTHER IMPROVEMENTS 845,000.00 0.00 0.00 57,881.00 57,881.00 0.00 0.00 24,700.00 78,100.00 929,200.00 Capital Outlay Totals: 0.00 0.00 182,881.00 182,881.00 0.00 0.00 ## E08Debt Service 95,887.16 89,043.70 ## 4711-0000BOND INTEREST 88,565.00 0.00 0.00 84,925.00 84,925.00 0.00 0.00 312.33 550.81 ## 4720-0000FISCAL AGENT FEES 225.00 0.00 0.00 225.00 225.00 0.00 0.00 0.00 0.00 ## 4730-0000BOND ISSUANCE COSTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 96,199.49 89,594.51 88,790.00 Debt Service Totals: 0.00 0.00 85,150.00 85,150.00 0.00 0.00 ## E09Other Financing Use 12,500.00 12,500.00 ## 4820-0000OPERATING TRANSFERS 12,500.00 0.00 0.00 12,500.00 12,500.00 0.00 0.00 12,500.00 12,500.00 12,500.00 Other Financing Use Totals: 0.00 0.00 12,500.00 12,500.00 0.00 0.00 1,205,979.39 897,835.64 2,387,610.00 0.00 EXPENDITURES TOTALS: 0.00 1,679,611.00 1,729,421.00 0.00 0.00 Page 4GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 146 of 162 Page 218 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 972,879.69 1,232,222.55 1,271,320.00 0.00 0.00 1,406,500.00 1,599,860.00 0.00 0.00 FUND REVENUES 1,205,979.39 897,835.64 2,387,610.00 0.00 0.00 1,679,6 ## 11.00 1,729,421.00 0.00 0.00 FUND EXPENSES (233,099.70) 334,386.91 (1,116,290.00) 0.00 0.00 (273,111.00)(129,561.00) 0.00 0.00 Water Utility Totals: Page 5GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 147 of 162 Page 219 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 611Sanitary Sewer Utility ## R02Licenses & Permits 4,719.00 6,000.00 ## 3727-0000OUTSIDE SEWER REPAIR 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 4,719.00 6,000.00 1,000.00 Licenses & Permits Totals: 0.00 0.00 1,000.00 1,000.00 0.00 0.00 ## R03Intergovernmental 0.00 0.00 ## 3362-0000MISC GRANTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R05Fines & Forfeits 0.00 0.00 ## 3720-0000SEWER PENALTIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fines & Forfeits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R07Special Assessments 1,243.48 189.30 3610-0000 ## SPECIAL ASSESSMENTS - CURRENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36 11-0000 ## SPECIAL ASSESSMENTS-DELINQUENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3614-0000 ## SPECIAL ASSESSMENTS-INTEREST 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,243.48 189.30 0.00 Special Assessments Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R08Investment Revenue 53,947.69 46,348.95 ## 3620-0000INTEREST EARNINGS 23,000.00 0.00 0.00 45,000.00 45,000.00 0.00 0.00 0.00 0.00 ## 3621-0000GAIN / (LOSS) ON INVESTMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 53,947.69 46,348.95 23,000.00 Investment Revenue Totals: 0.00 0.00 45,000.00 45,000.00 0.00 0.00 ## R09Misc Revenues 3,826.00 0.00 ## 3353-0000PERA PENSION OTHER REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 3670-0000MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,325.93 0.00 ## 3910-0000SALES OF CAPITAL ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,151.93 0.00 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R10Utility Charges 1,481,058.08 1,762,437.65 ## 3710-0000UTILITY REVENUE 2,276,649.00 0.00 0.00 2,344,945.00 2,344,945.00 0.00 0.00 120.00 0.00 ## 3712-0000UTILITY PERMIT FEES 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 1,200.00 23,140.00 3725-0000 ## LOCAL SAC CHARGES PAYABLE 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 1,482,378.08 1,785,577.65 2,282,649.00 Utility Charges Totals: 0.00 0.00 2,350,945.00 2,350,945.00 0.00 0.00 ## R11Other Financing Sources 0.00 0.00 ## 3900-0000CAPITAL CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 6GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 148 of 162 Page 220 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 1,123.00 1,123.00 ## 3940-0000BOND PREMIUM 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,123.00 1,123.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 1,549,563.18 1,839,238.90 2,306,649.00 0.00 REVENUES TOTALS: 0.00 2,396,945.00 2,396,945.00 0.00 0.00 ## E01Personal Services 223,306.15 204,480.59 ## 4101-0000FULL-TIME REGULAR 196,430.00 0.00 0.00 201,790.00 201,790.00 0.00 0.00 217.94 8,197.95 ## 4102-0000OVERTIME 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 3,591.04 4,992.79 ## 4105-0000SEWER PAGER PAY 5,500.00 0.00 0.00 5,500.00 5,500.00 0.00 0.00 14,696.71 16,299.24 ## 4121-0000PERA CONTRIB - CITY SHARE 14,730.00 0.00 0.00 15,130.00 15,130.00 0.00 0.00 14,837.78 16,188.71 ## 4122-0000FICA CONTRIB - CITY SHARE 15,030.00 0.00 0.00 15,440.00 15,440.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 1,730.00 0.00 0.00 1,940.00 1,780.00 0.00 0.00 33,195.51 42,058.42 4131-0000 ## EMPLOYEE INSURANCE - CITY 47,800.00 0.00 0.00 48,460.00 48,460.00 0.00 0.00 10,067.64 4,735.45 ## 4151-0000WORKERS COMPENS ## ATION 5,540.00 0.00 0.00 5,700.00 5,700.00 0.00 0.00 9,371.00 (13,461.00) ## 4161-0000PENSION EXPENSE 9,375.00 0.00 0.00 9,375.00 9,375.00 0.00 0.00 309,283.77 283,492.15 301,135.00 Personal Services Totals: 0.00 0.00 308,335.00 308,175.00 0.00 0.00 ## E02Supplies 1,344.20 1,401.22 ## 4208-0000POSTAGE 1,800.00 0.00 0.00 1,800.00 1,800.00 0.00 0.00 16,320.92 7,888.71 ## 4221-0000MAINTENANCE OF EQUIPMENT 12,000.00 0.00 0.00 12,000.00 12,000.00 0.00 0.00 0.00 0.00 4240-0000 ## SMALL TOOLS/MINOR EQUIPMENT 1,400.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 758.54 1,196.65 ## 4245-0000GENERAL SUPPLIES 2,000.00 0.00 0.00 2,500.00 2,000.00 0.00 0.00 18,423.66 10,486.58 17,200.00 Supplies Totals: 0.00 0.00 17,300.00 16,800.00 0.00 0.00 ## E03Oil and Utility Charges 2,125.89 3,623.03 ## 4380-0000UTILITY SERVICES 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 1,076,772.36 1,074,424.32 4385-0000 ## MCES SAC PAYABLES CHARGES 1,200,217.00 0.00 0.00 1,179,366.00 1,179,366.00 0.00 0.00 1,078,898.25 1,078,047.35 1,205,217.00 Oil and Utility Charges Totals: 0.00 0.00 1,184,366.00 1,184,366.00 0.00 0.00 ## E04Professional Services 0.00 0.00 ## 4301-0000AUDITING & ACCOUNTING 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 41,472.50 24,874.50 ## 4303-0000ENGINEERING FEES 40,000.00 0.00 0.00 40,000.00 40,000.00 0.00 0.00 22,685.63 51,812.09 ## 4400-0000CONTRACTUAL SERVICES 35,000.00 0.00 0.00 70,000.00 70,000.00 0.00 0.00 64,158.13 76,686.59 85,000.00 Professional Services Totals: 0.00 0.00 120,000.00 120,000.00 0.00 0.00 ## E05Other Services and Charges 2,322.06 2,727.60 4321-0000 ## COMMUNICATIONS - VOICE/DATA 8,000.00 0.00 0.00 6,000.00 6,000.00 0.00 0.00 Page 7GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 149 of 162 Page 221 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 23.00 1,011.55 ## 4331-0000TRAVEL, CONFERENCE & SCHOOL 1,500.00 0.00 0.00 1,500.00 1,500.00 0.00 0.00 0.00 655.00 ## 4351-0000PRINTING AND PUBLISHING 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 0.00 0.00 ## 4360-0000INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,300.45 ## 4361-0000INSURANCE DEDUCTIBLE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 37,851.92 45,550.00 ## 4386-0000EXCELSIOR SEWER CHARGES 32,000.00 0.00 0.00 32,000.00 50,000.00 0.00 0.00 0.00 56.18 ## 4437-0000TAXES/LICENSES 500.00 0.00 0.00 500.00 500.00 0.00 0.00 1,374.72 136.31 4440-0000 ## MISC SERVICES/CONTINGENCY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,350.08 4,200.71 ## 4450-0000BANK SE ## RVICE CHARGES 7,000.00 0.00 0.00 7,000.00 7,000.00 0.00 0.00 46,921.78 55,637.80 50,000.00 Other Services and Charges Totals: 0.00 0.00 48,000.00 66,000.00 0.00 0.00 ## E06Depreciation 140,297.96 0.00 ## 4420-0000DEPRECIATION 140,300.00 0.00 0.00 140,300.00 140,300.00 0.00 0.00 140,297.96 0.00 140,300.00 Depreciation Totals: 0.00 0.00 140,300.00 140,300.00 0.00 0.00 ## E07Capital Outlay 0.00 0.00 ## 4640-0000MACHINERY & EQUIPMENT 3,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30,265.24 ## 4680-0000OTHER IMPROVEMENTS 200,000.00 0.00 0.00 206,500.00 206,500.00 0.00 0.00 0.00 0.00 ## 4680-0011MCES FORCEMAIN IMPROVEMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30,265.24 203,000.00 Capital Outlay Totals: 0.00 0.00 206,500.00 206,500.00 0.00 0.00 ## E08Debt Service 82,433.05 77,003.37 ## 4711-0000BOND INTEREST 76,385.00 0.00 0.00 73,260.00 73,260.00 0.00 0.00 139.61 242.88 ## 4720-0000FISCAL AGENT FEES 105.00 0.00 0.00 105.00 105.00 0.00 0.00 0.00 0.00 ## 4730-0000BOND ISSUANCE COSTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 82,572.66 77,246.25 76,490.00 Debt Service Totals: 0.00 0.00 73,365.00 73,365.00 0.00 0.00 ## E09Other Financing Use 12,500.00 12,500.00 ## 4820-0000OPERATING TRANSFERS 12,500.00 0.00 0.00 12,500.00 12,500.00 0.00 0.00 12,500.00 12,500.00 12,500.00 Other Financing Use Totals: 0.00 0.00 12,500.00 12,500.00 0.00 0.00 1,753,056.21 1,624,361.96 2,090,842.00 0.00 EXPENDITURES TOTALS: 0.00 2,110,666.00 2,128,006.00 0.00 0.00 Page 8GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 150 of 162 Page 222 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 1,549,563.18 1,839,238.90 2,306,649.00 0.00 0.00 2,396,945.00 2,396,945.00 0.00 0.00 FUND REVENUES 1,753,056.21 1,624,361.96 2,090,842.00 0.00 0.00 2, ## 110,666.00 2,128,006.00 0.00 0.00 FUND EXPENSES (203,493.03) 214,876.94 215,807.00 0.00 0.00 286,279.00 268,939.00 0.00 0.00 Sanitary Sewer Utility Totals: Page 9GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 151 of 162 Page 223 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 621Recycling Utility ## R03Inte rgovernmental 18,479.37 17,401.88 ## 3362-0000MISC GRANTS 18,000.00 0.00 0.00 19,000.00 19,000.00 0.00 0.00 18,479.37 17,401.88 18,000.00 Intergovernmental Totals: 0.00 0.00 19,000.00 19,000.00 0.00 0.00 ## R07Special Assessments 358.51 187.20 3610-0000 ## SPECIAL ASSESSMENTS - CURRENT 300.00 0.00 0.00 300.00 300.00 0.00 0.00 358.51 187.20 300.00 Special Assessments Totals: 0.00 0.00 300.00 300.00 0.00 0.00 ## R08Investment Revenue 15,665.14 15,935.82 ## 3620-0000INTEREST EARNINGS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,665.14 15,935.82 0.00 Investment Revenue Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R09Misc Revenues 253.00 0.00 3353-0000 ## PERA PENSION OTHER REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 253.00 0.00 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R10Utility Charges 189,187.25 217,001.96 ## 3710-0000UTILITY REVENUE 216,000.00 0.00 0.00 216,000.00 228,000.00 0.00 0.00 6,904.00 4,336.00 ## 3732-0000CITY CLEANUP CHARGES 4,500.00 0.00 0.00 6,000.00 6,000.00 0.00 0.00 196,091.25 221,337.96 220,500.00 Utility Charges Totals: 0.00 0.00 222,000.00 234,000.00 0.00 0.00 ## 230,847.27 254,862.86 238,800.00 0.00 REVENUES TOTALS: 0.00 241,300.00 253,300.00 0.00 0.00 ## E01Personal Services 18,386.43 11,087.82 ## 4101-0000FULL-TIME REGULAR 22,840.00 0.00 0.00 24,030.00 24,030.00 0.00 0.00 0.00 48.29 ## 4102-0000OVERTIME 0.00 0.00 0.00 0.00 0.00 0.00 0.00 973.04 834.24 ## 4121-0000PERA CONTRIB - CITY SHARE 1,710.00 0.00 0.00 1,800.00 1,800.00 0.00 0.00 946.77 832.53 ## 4122-0000FICA CONTRIB - CITY SHARE 1,750.00 0.00 0.00 1,840.00 1,840.00 0.00 0.00 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 200.00 0.00 0.00 230.00 210.00 0.00 0.00 1,322.26 1,506.20 4131-0000 ## EMPLOYEE INSURANCE - CITY 5,790.00 0.00 0.00 5,790.00 5,790.00 0.00 0.00 121.38 41.57 ## 4151-0000WORKERS COMPENSATION 70.00 0.00 0.00 70.00 70.00 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 11,777.65 32,360.00 Personal Services Totals: 0.00 0.00 33,760.00 33,740.00 0.00 0.00 ## E02Supplies 236.08 0.00 ## 4200-0000OFFICE SUPPLIES 2,000.00 0.00 0.00 2,000.00 500.00 0.00 0.00 1,344.19 1,552.85 ## 4208-0000POSTAGE 1,500.00 0.00 0.00 1,500.00 1,700.00 0.00 0.00 Page 10GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 152 of 162 Page 224 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 0.00 60.57 ## 4245-0000GENERAL SUPPLIES 4,000.00 0.00 0.00 4,000.00 2,000.00 0.00 0.00 1,580.27 1,613.42 7,500.00 Supplies Totals: 0.00 0.00 7,500.00 4,200.00 0.00 0.00 ## E04Professional Services 163,854.89 189,434.34 ## 4400-0000CONTRACTUAL SERVICES 192,000.00 0.00 0.00 192,000.00 192,000.00 0.00 0.00 163,854.89 189,434.34 192,000.00 Professional Services Totals: 0.00 0.00 192,000.00 192,000.00 0.00 0.00 ## E05Other Services and Charges 0.00 0.00 4321-0000 ## COMMUNICATIONS - VOICE/DATA 200.00 0.00 0.00 200.00 100.00 0.00 0.00 73.36 52.10 ## 4331-0000TRAVEL, CONFERENCE & SCHOOL 1,000.00 0.00 0.00 1,000.00 500.00 0.00 0.00 14,674.07 16,005.92 ## 4347-0000CIT ## Y CLEANUP EXPENSES 11,500.00 0.00 0.00 11,500.00 16,000.00 0.00 0.00 0.00 1,795.80 ## 4351-0000PRINTING AND PUBLISHING 1,500.00 0.00 0.00 3,000.00 3,000.00 0.00 0.00 4,749.11 4,237.99 ## 4400-0026ORGANIC GARBAGE 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 0.00 371.56 ## 4433-0000DUES AND SUBSCRIPTIONS 550.00 0.00 0.00 550.00 150.00 0.00 0.00 1,796.61 1,829.95 ## 4450-0000BANK SERVICE CHARGES 0.00 0.00 0.00 0.00 2,000.00 0.00 0.00 21,293.15 24,293.32 19,750.00 Other Services and Charges Totals: 0.00 0.00 21,250.00 26,750.00 0.00 0.00 211,187.19 227,118.73 251,610.00 0.00 EXPENDITURES TOTALS: 0.00 254,510.00 256,690.00 0.00 0.00 Page 11GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 153 of 162 Page 225 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 230,847.27 254,862.86 238,800.00 0.00 0.00 241,300.00 253,300.00 0.00 0.00 FUND REVENUES 2 ## 11,187.19 227,118.73 251,610.00 0.00 0.00 254,510.00 256,690.00 0.00 0.00 FUND EXPENSES 19,660.08 27,744.13 (12,810.00) 0.00 0.00 (13,210.00)(3,390.00) 0.00 0.00 Recycling Utility Totals: Page 12GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 154 of 162 Page 226 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 ## 631Storm Water Utility ## R03Intergovernmental 0.00 38,680.36 ## 3362-0000MISC GRANTS 236,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 38,680.36 236,000.00 Intergovernmental Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R05Fines & Forfeits 0.00 0.00 ## 3720-0000STORM WATER PENALTIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fines & Forfeits Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R07Special Assessments 529.19 237.27 3610-0000 ## SPECIAL ASSESSMENTS - CURRENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36 ## 11-0000SPECIAL ASSESSMENTS-DELINQUENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ## 3614-0000SPECIAL ASSESSMENTS-INTEREST 0.00 0.00 0.00 0.00 0.00 0.00 0.00 529.19 237.27 0.00 Special Assessments Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R08Investment Revenue 36,190.56 9,950.73 ## 3620-0000INTEREST EARNINGS 10,500.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 36,190.56 9,950.73 10,500.00 Investment Revenue Totals: 0.00 0.00 10,000.00 10,000.00 0.00 0.00 ## R09Misc Revenues 1,086.00 0.00 ## 3353-0000PERA PENSION OTHER REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120.68 0.00 ## 3670-0000MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,206.68 0.00 0.00 Misc Revenues Totals: 0.00 0.00 0.00 0.00 0.00 0.00 ## R10Utility Charges 544,515.78 598,117.37 ## 3710-0000UTILITY REVENUE 890,000.00 0.00 0.00 1,210,360.00 1,210,360.00 0.00 0.00 544,515.78 598,117.37 890,000.00 Utility Charges Totals: 0.00 0.00 1,210,360.00 1,210,360.00 0.00 0.00 ## R11Other Financing Sources 1,201.00 1,201.00 ## 3940-0000BOND PREMIUM 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,201.00 1,201.00 0.00 Other Financing Sources Totals: 0.00 0.00 0.00 0.00 0.00 0.00 583,643.21 648,186.73 1,136,500.00 0.00 REVENUES TOTALS: 0.00 1,220,360.00 1,220,360.00 0.00 0.00 ## E01Personal Services 68,104.76 61,480.56 ## 4101-0000FULL-TIME REGULAR 68,180.00 0.00 0.00 69,370.00 69,370.00 0.00 0.00 8.63 1,742.92 ## 4102-0000OVERTIME 800.00 0.00 0.00 800.00 800.00 0.00 0.00 4,173.49 4,722.17 ## 4121-0000PERA CONTRIB - CITY SHARE 5,110.00 0.00 0.00 5,200.00 5,200.00 0.00 0.00 4,481.43 5,034.68 ## 4122-0000FICA CONTRIB - CITY SHARE 5,220.00 0.00 0.00 5,310.00 5,310.00 0.00 0.00 Page 13GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 155 of 162 Page 227 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 0.00 0.00 ## 4125-0000MN PAID LEAVE PREMIUM 600.00 0.00 0.00 670.00 610.00 0.00 0.00 8,356.56 9,896.21 ## 4131-0000EMPLOYEE INSURANCE - CITY 14,140.00 0.00 0.00 14,500.00 14,500.00 0.00 0.00 1,860.02 1,747.60 ## 4151-0000WORKERS COMPENS ## ATION 1,530.00 0.00 0.00 1,570.00 1,570.00 0.00 0.00 (1,228.00)(3,766.00) ## 4161-0000PENSION EXPENSE 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 85,756.89 80,858.14 96,580.00 Personal Services Totals: 0.00 0.00 98,420.00 98,360.00 0.00 0.00 ## E02Supplies 236.08 0.00 ## 4200-0000OFFICE SUPPLIES 500.00 0.00 0.00 250.00 250.00 0.00 0.00 1,344.19 1,401.22 ## 4208-0000POSTAGE 1,800.00 0.00 0.00 1,800.00 1,800.00 0.00 0.00 4,810.23 5,370.25 ## 4221-0000MAINTENANCE OF EQUIPMENT 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 0.00 0.00 4240-0000 ## SMALL TOOLS/MINOR EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,385.83 454.38 ## 4245-0000GENERA ## L SUPPLIES 2,500.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 7,776.33 7,225.85 9,800.00 Supplies Totals: 0.00 0.00 9,550.00 9,550.00 0.00 0.00 ## E04Professional Services 0.00 0.00 ## 4301-0000AUDITING & ACCOUNTING 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 79,648.17 80,795.76 ## 4303-0000ENGINEERING FEES 45,000.00 0.00 0.00 45,000.00 45,000.00 0.00 0.00 0.00 0.00 ## 4304-0000LEGAL FEES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,685.52 19,369.26 ## 4400-0000CONTRACTUAL SERVICES 25,000.00 0.00 0.00 25,000.00 25,000.00 0.00 0.00 82,333.69 100,165.02 80,000.00 Professional Services Totals: 0.00 0.00 80,000.00 80,000.00 0.00 0.00 ## E05Other Services and Charges 3,082.50 13,633.50 ## 4302-0009MS4 SERVICES 26,000.00 0.00 0.00 20,000.00 20,000.00 0.00 0.00 295.97 178.86 ## 4321-0000COMMUNICATIONS - VOICE/DATA 1,000.00 0.00 0.00 600.00 600.00 0.00 0.00 0.00 180.53 ## 4331-0000TRAVEL, CONFERENCE & SCHOOL 2,500.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 0.00 655.00 ## 4351-0000PRINTING AND PUBLISHING 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 400.00 ## 4437-0000TAXES/LICENSES 1,200.00 0.00 0.00 1,200.00 1,200.00 0.00 0.00 2,776.82 2,359.04 ## 4450-0000BANK SERVICE CHARGES 4,500.00 0.00 0.00 4,500.00 4,500.00 0.00 0.00 6,155.29 17,406.93 35,200.00 Other Services and Charges Totals: 0.00 0.00 28,300.00 28,300.00 0.00 0.00 ## E06Depreciation 145,150.65 0.00 ## 4420-0000DEPRECIATION 145,250.00 0.00 0.00 145,250.00 145,250.00 0.00 0.00 145,150.65 0.00 145,250.00 Depreciation Totals: 0.00 0.00 145,250.00 145,250.00 0.00 0.00 ## E07Capital Outlay 0.00 60,000.00 ## 4640-0000MACHINERY & EQUIPMENT 3,000.00 0.00 0.00 74,700.00 0.00 0.00 0.00 Page 14GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 156 of 162 Page 228 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 48,373.91 0.00 ## 4680-0000OTHER IMPROVEMENTS 820,500.00 0.00 0.00 562,254.00 562,254.00 0.00 0.00 48,373.91 60,000.00 823,500.00 Capital Outlay Totals: 0.00 0.00 636,954.00 562,254.00 0.00 0.00 ## E08Debt Service 148,193.72 139,983.71 ## 4711-0000BOND INTEREST 137,875.00 0.00 0.00 132,035.00 132,035.00 0.00 0.00 538.22 960.57 ## 4720-0000FISCAL AGENT FEES 390.00 0.00 0.00 390.00 390.00 0.00 0.00 0.00 0.00 ## 4730-0000BOND ISSUANCE COSTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 148,731.94 140,944.28 138,265.00 Debt Service Totals: 0.00 0.00 132,425.00 132,425.00 0.00 0.00 524,278.70 406,600.22 1,328,595.00 0.00 EXPENDITURES TOTALS: 0.00 1,130,899.00 1,056,139.00 0.00 0.00 Page 15GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 157 of 162 Page 229 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 583,643.21 648,186.73 1,136,500.00 0.00 0.00 1,220,360.00 1,220,360.00 0.00 0.00 FUND REVENUES 524,278.70 406,600.22 1,328,595.00 0.00 0.00 1,130,899.00 1,056,139.00 0.00 0.00 FUND EXPENSES 59,364.51 241,586.51 (192,095.00) 0.00 0.00 89,461.00 164,221.00 0.00 0.00 Storm ## Water Utility Totals: Page 16GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 158 of 162 Page 230 of 241 202420252026 2026 ## AccountDescriptionFTEActualActualAdopted ## Estimated ## RequestedProposedApprovedAdopted 2027 2027 2027 2027 3,336,933.35 3,974,511.04 4,953,269.00 0.00 0.00 5,265,105.00 5,470,465.00 0.00 0.00 REPORT REVENUES REPORT EXPENSES 3,694,501.49 3,155,916.55 6,058,657.00 0.00 0.00 5,175,686.00 5,170,256.00 0.00 0.00 ## REPORT TOTALS:(357,568.14) 818,594.49 (1,105,388.00) 0.00 0.00 89,419.00 300,209.00 0.00 0.00 Page 17GL-Budget Analysis (8/18/2026 - 7:20 AM) Page 159 of 162 Page 231 of 241 ## GLOSSARY ALLOCATED Distribute costs between reporting departments or funds. APPROPRIATION A grant of money by a legislative body to carry out a governmental function or program. BOND ISSUE A security representing a long-term promise to pay a certain sum of money at specified times with a fixed rate of interest payable to the holder. BUDGET (1) A statement describing the revenues and expenditures of all governmental units, and (2) a mechanism for controlling, managing, planning and evaluating the activities of each governmental unit. CAPITAL ASSET Assets of significant value and having a useful life of several years (Fixed Asset). CAPITAL OUTLAY Expenditures for the acquisition of capital assets. CAPITAL PROJECTS Funds used to account for activity of capital projects and FUND initiated or purchased by the City. COMPARABLE Mandated by State law; a system which establishes the value of WORTH jobs by weighting tasks performed on a point scale. Ensures comparable wages for jobs within a comparable point range within the jurisdiction. CONTRACTUAL A legally binding document that provides both parties perform specific duties. COMPREHENSIVE A comprehensive short-range and long-range plan intended to PLAN guide the growth and development of a community, and one that includes analysis, recommendations, and proposals for the community's population, economy, housing, transportation, community facilities, and land use. DEBT LEVY A tax collected to pay for bonds issued. DEBT SERVICE Established to account for the accumulation of financial sources FUND for the payment of principal and interest on debt incurred by the City. Debt incurred for improvements of an enterprise are accounted for in the appropriate enterprise fund. Page 160 of 162 Page 232 of 241 ENTERPRISE FUND Established to account for operations that are financed and managed in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. EXPENDITURE The amount of cash or property paid, or to be paid, for a service rendered, goods received, or an asset purchased. FISCAL DISPARITIES A metropolitan program that distributes a percentage of property tax revenue from new commercial and industrial development to all metropolitan communities. FUND A fiscal and accounting entity with a self-balance set of accounts that are segregated for the purpose of carrying on specific activities or attaining certain objectives. FUND BALANCE The residual balance resulting from all fiscal activity within a fund which is available for appropriation. FUND EQUITY The residual balance, reserved and unreserved, resulting from all fiscal activity within a fund. GENERAL FUND Used to account for all financial resources except those required to be accounted for in another fund. The General Fund includes most operating functions of City government. GRANT A contribution or gift of cash or other assets from another government to be used or expended for a specified purpose, activity or facility. JOINT POWERS A contract between two or more government jurisdictions to AGREEMENT provide a common service. MUNICIPAL STATE State of Minnesota program which provides for the distribution of AID PROGRAM (MSA) highway user funds to qualifying cities over a population of 5,000. Funds are appropriated annually for construction and maintenance of MSA streets and roads. MUNICIPAL STATE Designated by the City to be eligible for Municipal State Aid AID STREETS (MSA) payments for construction and maintenance of collector streets and roads. Page 161 of 162 Page 233 of 241 OBJECTIVE Desired output which can be measured and achieved within a given time period. ORDINANCE A municipal law. SPECIAL A cost paid by landowners for specific improvements to their ASSESSMENT property that adds at least as much value and benefit as the amount of the special assessment. TAX INCREMENT The additional, or incremental, property taxes collected within a tax increment district. Increments are the difference between the taxes collected on the total value of the district and the taxes collected on the original value of the district. Increments include taxes levied by all taxing jurisdictions. TAX LEVY The total amount of dollars assessed in taxes against property for the purpose of producing funds to meet financial obligations. TAXING A geographic area permitted to tax landowners within. ## JURISDICTION TRANSFERS Money moved from one fund to another with City Council authorization. TRUTH-IN- State law that provides residents notice of proposed TAXATION property tax changes through public hearings and newspaper publications. ZONING Regulation of land use by districts ensuring that certain land uses are compatible. Page 162 of 162 Page 234 of 241 Page 235 of 241 ## 2027 SCEC Staffing Options The City is expecting recommendations from the SCEC Task Force and the facility analysis on________, 2026. This is expected to provide direction on future utilization, revenue generation, service levels, and cost recovery expectations. ## Decision Framework The central question for the Council is not only whether to add a full-time position, but how much staffing capacity the City should plan for in 2027 given the uncertainty around SCEC utilization, senior programming transition, and final task force recommendations. The options below are intended to help the Council evaluate service continuity, implementation capacity, and budget exposure. ## Options for Council Consideration ## Option Description Service Impact 2027 Budget Impact if ## Implemented January 1 Option 1: Add and Upgrade to ## Full-Time ## Recreation ## Coordinator Upgrade the current part-time Recreation Specialist position to a full-time Recreation Coordinator position. ## The Recreation Coordinator would be placed at Grade 7 on the compensation schedule, with an hourly range of $29.50 to $36.87. This option replaces the current part-time ## Recreation Specialist position, which is Grade 4 with an hourly range of $23.42 to $29.27, and adds the full-time benefit package. Provides the highest level of staffing capacity and creates a full-time position to support senior programming, SCEC scheduling, rentals, tours, customer service, outreach, volunteer coordination, and implementation of future task force recommendations. This option offers the strongest long-term staffing structure if SCEC utilization and senior programming responsibilities increase as anticipated. ## Adds approximately $67,668 to the 2027 budget. $67,668 Option 2: ## Convert Add 20 hours per week to the current Recreation Provides full-time coverage and added ## Adds approximately Page 236 of 241 ## Recreation Specialist to Full-Time at Grade 4 Specialist position, making it a full-time position while keeping it at Grade 4 on the compensation schedule. Grade 4 has an hourly range of $23.42 to $29.27, and the current employee is $25.96 per hour. This option adds the full-time benefit package to the Rec Specialist position. capacity while maintaining the existing position classification. This option would help support senior programming and SCEC workload increases but may provide less flexibility than a ## Recreation Coordinator classification if the scope of work expands significantly. $27,851 in wages, $23,160 in full- time benefits, and $2,089 in additional PERA benefits, for a total 2027 budget impact of approximately $53,100. $53,100 Option 3: ## Add a Part- ## Time Desk Attendant or ## Programmer Add a new part-time desk attendant or programmer position at 20 hours per week. Depending on the final duties, the position could fall between Grade 1 and Grade 4 on the compensation schedule. A lower-grade desk attendant role would provide basic front desk or customer service support, while a part-time Recreation Specialist role at Grade 4 would provide more program-related support. Provides additional part- time coverage and may help with customer service, facility users, rentals, or limited programming support. This option creates more staffing flexibility but may not provide the same continuity, program ownership, or senior programming coordination as a full- time position. If placed at Grade 1, the additional 2027 budget impact would be approximately $20,727. If added as a part-time ## Recreation Specialist at Grade 4, the additional 2027 budget impact would be approximately $25,230. $20,727 ## OR $25,230 Option 4: ## Add 8 Hours per Week to ## Current ## Recreation ## Specialist Add 8 hours per week to the current Recreation Specialist schedule to support senior programming duties as much as possible within a modest staffing increase. Provides limited additional capacity for senior programming while maintaining the current staffing structure. This option may help address some immediate needs but would not fully resolve workload concerns if the ## Adds approximately $11,140 to the 2027 budget. $11,140 Page 237 of 241 City assumes all senior programming responsibilities or if SCEC utilization increases substantially. Option 5: ## Wait-and- ## See ## Approach Take no action at this time and wait for the ## SCEC Task Force recommendations, facility analysis. Consider a scaled approach that includes adding staffing if needed during the 2028 budget process. Preserves budget flexibility but may limit the City’s ability to respond quickly if senior programming responsibilities cannot be managed by volunteers and transition to the City Staff completely or if SCEC utilization increases. This option carries the greatest risk of service disruption, delayed implementation, or continued reliance on existing staff capacity. No additional impact to the 2027 budget. $0 ## Prorated 2027 Budget Impact by Implementation Quarter The table below shows the estimated 2027 budget impact if each option is implemented on January 1 or delayed to the beginning of the second, third, or fourth quarter. These figures are prorated for budget planning purposes and assume a start date of January 1, April 1, July 1, or October 1, respectively. ## Option Annual Impact if ## Started Jan. 1 ## Q2 ## Start April 1 ## Q3 ## Start July 1 ## Q4 Start ## October 1 ## Option 1: Full-Time Recreation ## Coordinator, Grade 7 $67,668 $50,751 $33,834 $16,917 ## Option 2: Full-Time Recreation ## Specialist, Grade 4 $53,100 $39,825 $26,550 $13,275 ## Option 3A: Part-Time Desk ## Attendant, Grade 1 $20,727 $15,545 $10,364 $5,182 Page 238 of 241 ## Option 3B: Part-Time Recreation ## Specialist, Grade 4 $25,230 $18,923 $12,615 $6,308 ## Option 4: Add 8 Hours per Week ## to Current Specialist $11,140 $8,355 $5,570 $2,785 Option 5: Wait-and-See Approach $0 $0 $0 $0 Note: The quarterly impacts are estimates for budget planning purposes only. Actual costs may vary depending on the final start date, employee placement on the compensation schedule, benefit enrollment timing, PERA calculations, and any other implementation- related costs. ## Comparison of Options Against the 15 Decision ## Considerations What specific need exists, why can’t current resources meet it, and what measurable benefit will this new or enhanced position provide?” The following table provides a high-level comparison of how each option fits with the 15 staffing decision considerations. Ratings are intended as a planning tool only and may change after the SCEC Task Force recommendations, facility analysis, and senior programming transition details are finalized. Rating Key: Strong = best alignment with the consideration; Moderate = partial alignment or manageable tradeoff; Limited = weak alignment or significant concern. ## Consideration Option 1 ## FT ## Recreation ## Coordinator Option 2 ## FT ## Recreation ## Specialist Option 3 ## PT Desk ## Attendant ## Programmer Option 4 Add 8 ## Hours Option 5 Wait and ## See 1. Business need / service need ## Strong Strong Moderate Limited Limited 2. Workload and capacity ## Strong Strong Moderate Limited Limited 3. Impact on service levels ## Strong Moderate to ## Strong ## Moderate Limited to ## Moderate ## Limited 4. Alignment with organizational goals ## Strong Strong Moderate Moderate Limited Page 239 of 241 5. Alternative solutions considered ## Moderate Moderate to ## Strong ## Strong Strong Strong 6. Cost and budget impact ## Limited Moderate Strong Strong Strong ## 7. Funding source Moderate Moderate Moderate to ## Strong ## Strong Strong 8. Type of position needed ## Strong Moderate to ## Strong ## Moderate Limited to ## Moderate ## Limited 9. Essential duties and responsibilities ## Strong Moderate Moderate Limited Limited 10. Organizational structure ## Strong Moderate to ## Strong ## Moderate Strong Strong 11. Operational risks of not adding the position ## Strong Strong Moderate Limited to ## Moderate ## Limited 12. Legal, regulatory, or compliance requirements ## Moderate Moderate Moderate Moderate Moderate 13. Recruitment feasibility ## Moderate Strong Moderate Strong Strong 14. Long-term sustainability ## Moderate Moderate to ## Strong ## Moderate Limited to ## Moderate ## Limited 15. Measurable outcomes ## Strong Strong Moderate Limited to ## Moderate ## Limited Overall, Option 1 best meets the service, workload, and long-term implementation considerations, but it also has the highest budget impact. Option 2 provides the strongest balance between added capacity and budget discipline because it moves the existing position to full-time while maintaining the Grade 4 classification. Options 3 and 4 are more budget-friendly but may not provide sufficient capacity if the City assumes senior programming responsibilities or if SCEC usage increases. Option 5 has no budget impact but does not address the service need or operational risk. Page 240 of 241 ## Potential Option A potential option would be to phase in additional staffing capacity by adding 8 hours per week to the current Recreation Specialist position at the beginning of 2027 and then reassessing after the SCEC Task Force recommendations, facility analysis, and senior programming transition details are known. If the need is confirmed, the Council could authorize a mid-year increase to full-time status at Grade 4 or consider upgrading to a Recreation Coordinator position as part of a later budget action. This approach is more palatable from a budget and timing standpoint because it avoids committing to the full cost of a new full-time position before the final service model is known, while still providing some immediate capacity for senior programming. It also creates a clear checkpoint for Council action after additional information is available. Under this option, the initial 2027 budget impact would be approximately $11,140 if implemented January 1, with the option to increase staffing later in the year if workload, programming, and facility utilization justify the added cost. This gives the Council a lower- cost starting point, preserves flexibility, and creates a practical path to scale up without immediately committing to the highest-cost option. Page 241 of 241