--- title: 2027 CIP MASTER.xlsx ## author: Lorrie Franz date: D:20260720101342-05'00' --- ## 07/21/2026 Executive Session (Budgeting CIP) ## Agenda: ## Assumptions ## Overview / Summary ## General Fund Revenues ## General Fund Expenses:Admin / Finance ## City HallShannon Mortenson ## Planning / Building Inspection Jacob Sanders ## Police / FireChief Lindbloom ## Public WorksChris Lisson ## Parks Chris Lisson ## Community CenterBrandii Thomas ## Summary - General Fund Revenues and Expenses ## EDAJacob Sanders ## Debt Service ## Overview / Summary ## Next Steps: August 5, 2026: City Council Executive Session - Governmental Funds Prelim Budget Workshop Pebble Creek Golf (revenue and expense budget) ## Pebble Creek Golf CIP August 18, 2026: City Council Executive Session - CIP review - Streets, BCC September 1, 2026: City Council Regular Meeting - Preliminary Budget and Levy Approval September 15, 2026: City Council Regular Meeting - Preliminary Budget and Levy Approval (Back-up) 001 ## City of Becker ## 2027 Budget Assumptions ## Department Budgets: Budget Managers have used the miViewPoint budget workflow for initial input and review of budget data. Budget Managers have reviewed input through their Director, the Finance Director, and the City Administrator. ## Wage Assumption Scenario: Data Points: 2026 Consumer Price Index rose 3.5% for all items (measured June 2026 using 12 months ended data). Social Security COLA for 2027 estimated range 3.6% - 3.8% as of 7/17/2026. There is a compensation study in progress with Flaherty and Hood. Preliminary wage assumptions will be used ahead of this data for the budget process to reach the finish line. We will need to make any necessary updates after initial budgets are underway. The previous Compensation Study was adopted in 2022 for non-union employees and put the city in an improved position from a wage-compression standpoint. Union negotiated wages were set later for 2023 – 2025 and negotiated again for 2026-2028 for Public Works and 2026 for Police. Wage input for the budget presented today assumes a 3% wage increase plus step and grade considerations. ## Benefit Assumption Scenario: When we renewed healthcare benefits for 2026, we accepted the low bid from Health Partners, which was a (10.8%) decrease. At that time, they quoted a cap for 2027 on premium changes at +15%. Since we will not have more firm renewal data until later in the year (August time frame), we propose using the cap as a budget placeholder until we receive the firm renewal from Health Partners. Our offering for HSA Employer contributions will be part of the medical renewal determination, taking into consideration the renewal premiums on healthcare benefits. Dental premiums renewed for 2026 with a 4.7% increase. No 2027 renewal data is available yet for this category. Life Insurance rates are under a rate guarantee through 12/31/2028. LTD offerings are under a rate guarantee through 12/31/2027. Overall, we are recommending budgeting for a 15% increase in health care benefit costs as a budget assumption, and a 4% increase in other benefit costs. This will cover up to the cap on health premiums and allow us to conservatively budget for other categories of enrolled benefits. We are working with our broker, Gallagher, to review coverages, claims, and potential strategies for 2027 renewals. 002 MN Paid Family Medical Leave premiums with our private carrier are currently 0.78%. The overall contribution must be at least 50% paid by the employer. We will continue budgeting with a 50/50 split. Since the program is so new, claims data and premium expectations for 2027 are not yet available. Planning for an increase in these premiums seems reasonable and conservative. A 15% increase, consistent with that used for health premiums, would yield a rate of 0.90%. This will be the initial assumption with a continued 50/50 split. The MN DEED plan premiums are not required to be set until July 31 for the following year. MN Paid Leave Law currently caps the DEED rate at 1.1%. These wage and benefit assumptions, along with initial staffing assumptions have been loaded into budgets by finance before the budget is passed to the budget planners. Staffing and wage discussions and updates have been part of the review process. ## Other Cost Category Assumptions: We continue to monitor the Tax Legislation as it pertains to MN Paid Family Medical Leave, as well as Transition Aid, as discussions are taking place that may change the parameters of these programs. We do not have indications yet of residential and commercial taxable market value changes at this time but will work with Sherburne County on those assumptions as we work through the budget planning cycle. Caution is required as we work to determine the impact of the valuation of our local Utility assets through the MN Department of Revenue and the Transition Aid Process. We will continue to discuss as we review and make decisions for 2027 budgeting. ## Other Assumptions: Interest earnings will be planned less conservatively for 2026. Interest Rates and Investment balances are both outpacing our 2025 plan. ## Water and Domestic Sewer: The rate study that was done for 2025-2027 (2029) is still valid and will be the initial assumption for the budget cycle. However, depending on the findings / recommendations for a potential water treatment plant, all or part of the rate study will be refined to provide the necessary analysis of options for funding. ## Industrial Sewer: Both Capital and Operational budgeting for Industrial Sewer follow the same basic assumptions as other budgets – with the addition of collaborating with LPI on specific plans and parameters for the Industrial stream. This includes setting recovery rates and providing enough of a runway for them to plan changing rates into their operational budgets. 003 ## Levy and Rate Summary Unit 2 ## Transition Aid YR 1 ## FinalFinalFinal ## PRELIM 2024202520262027 ## Operating Levy General Fund5,249,425$ 5,358,016$ 5,385,891$ 5,501,297$ Community Center587,604 652,498 745,973 718,596 Economic Development Authority248,000 233,848 200,000 190,000 Pebble Creek Golf- - - - ## ENERGY TRANSITION AID - (250,000) (100,000) - ## Total Operating Levy6,085,0295,994,3626,231,8646,409,893 ## Capital Improvement Levy Administration1,130,000$ 107,000$ 109,000$ 111,000$ Information Technology - 41,000 38,000 38,000 Police68,732 70,000 75,000 80,000 Public Works225,000 230,000 235,000 240,000 Railroad Spur- - - 50,000 Streets900,000 1,458,000 1,450,000 1,450,000 Parks220,000 225,000 230,000 235,000 Community Center270,000 360,000 385,000 385,000 Pebble Creek Golf200,000 240,000 245,000 250,000 General Econ Dev- - - - Additional Capital Levy- - - - Total CIP Levy3,013,732 2,731,000 2,767,000 2,839,000 ## Debt Service Levy 2010A G.O. Bonds100,000$ -$ -$ -$ 2021A - Street Reconstruction949,305 951,405 952,245 951,825 2024A - EDA Lease Revenue- 570,632 547,470 550,620 Total Debt Service Levy1,049,305 1,522,037 1,499,715 1,502,445 CIP and Debt Service Levy Subtotal4,063,037 4,253,037 4,266,715 4,341,445 TOTAL LEVY AMOUNT10,148,066$ 10,247,399$ 10,498,579$ 10,751,338$ % change in levy3.41%0.98%2.45%2.41% 004 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 36 37 38 39 40 41 42 43 45 46 47 48 49 51 52 ## BPRSTUVWX ## CITY OF BECKER ## 2027 REVENUES BUDGET ## GENERAL FUND ## Amount Percentage ## Increase Increase Account Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget (Decrease) (Decrease) ## REVENUES ## Property Tax Levy R 100-3100-311 TAXES5,229,804.92$ 5,114,332.41$ 5,285,891.00$ 2,056,810.90$ 5,501,297.00$ 215,406.00$ 4.1% R 220-3100-311 TAXES587,604.00 652,497.77 745,973.49 261,090.55 718,595.96 (27,377.53) -3.7% Total General Fund Property Taxes5,817,408.92 5,766,830.18 6,031,864.49 2,317,901.45 6,219,892.96 188,028.47 3.1% ## Other Taxes R 100-3100-312 PENALTIES & INTEREST922.86 646.18 500.00 - 650.00 150.00 30.0% R 100-3100-353 FORFEITS- - - - - - N/A R 100-3514-352 FRANCHISE FEES25,242.26 19,314.52 26,000.00 8,458.82 20,000.00 (6,000.00) -23.1% Midcontinent Franchise Fees Total Other Taxes26,165.12 19,960.70 26,500.00 8,458.82 20,650.00 (5,850.00) -22.1% ## Licenses and Permits R 100-3214-320 FARMER'S MARKET VENDOR FEES2,190.00 680.00 600.00 360.00 600.00 - 0.0% This item is cost neutral, offset in the expense line R 100-3214-321 LIQUOR LICENSES10,550.00 10,450.00 10,000.00 10,400.00 10,400.00 400.00 4.0% R 100-3214-323 OTHER LICENSES AND PERMITS4,275.00 4,200.00 3,000.00 1,775.00 3,000.00 - 0.0% Tobacco Licenses, Admin Permits R 100-3217-324 PLANNING & ZONING APPLICATIONS7,015.00 4,730.00 4,000.00 6,800.00 4,500.00 500.00 12.5% CUP, Sign Permits R 100-3221-323 OTHER LICENSES AND PERMITS660.00 770.00 600.00 1,545.00 600.00 - 0.0% Dog Licenses R 100-3224-322 BUILDING PERMITS-CITY250,141.28 302,723.23 170,000.00 86,015.68 330,000.00 160,000.00 94.1% 2027 projection includes fee schedule updates R 100-3231-323 OTHER LICENSES AND PERMITS8,425.00 1,600.00 2,200.00 4,100.00 2,500.00 300.00 13.6% ROW, Compost Card replacements, etc. Total Licenses and Permits283,256.28 325,153.23 190,400.00 110,995.68 351,600.00 161,200.00 84.7% ## Intergovernmental R 100-3300-335 FIRE RELIEF AID124,612.96 141,771.49 124,000.00 - 140,000.00 16,000.00 12.9% Pass Thru - cost neutral R 100-3300-336 OTHER INTERGOVERNMENTAL13,163.88 13,664.85 12,960.00 12,960.00 13,000.00 40.00 0.3% PERA Rate Aid, Small City Asst, MSAS Street Maint Aid R 100-3321-332 STATE GRANTS21,864.14 9,529.73 9,000.00 2,312.15 9,500.00 500.00 5.6% TZD Grants, ENF R 100-3321-334 POLICE AID100,894.63 110,868.11 80,000.00 - 100,000.00 20,000.00 25.0% Using 2024 as base year R 100-3321-336 OTHER INTERGOVERNMENTAL12,384.27 6,954.42 - 2,096.73 6,400.00 6,400.00 N/A Vest Reimb R 100-3331-331 LOCAL GRANTS58,314.86 68,524.55 55,000.00 2,681.62 12,000.00 (43,000.00) -78.2% SCORE Grant for Compost Site - restructured R 100-3331-332 STATE GRANTS- 575,667.30 100,000.00 - - (100,000.00) -100.0% Electric Generation Transition Aid Total Intergovernmental331,234.74 926,980.45 380,960.00 20,050.50 280,900.00 (100,060.00) -26.3% ## General Fund Revenue Detail 005 3 4 5 6 7 8 ## BPRSTUVWX ## CITY OF BECKER ## 2027 REVENUES BUDGET ## GENERAL FUND ## Amount Percentage ## Increase Increase Account Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget (Decrease) (Decrease) 53 54 55 56 57 59 60 61 63 65 66 67 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 ## Charges for Services ## General Charges for Services R 100-3414-341 RENT10,342.00 5,262.00 9,500.00 970.50 5,500.00 (4,000.00) -42.1% Farm Leases - restructured R 100-3414-349 OTHER CHARGES FOR SERVICES2,850.00 4,305.00 3,500.00 2,370.00 3,500.00 - 0.0% Assessment searches R 100-3417-349 OTHER CHARGES FOR SERVICES3,184.69 3,927.95 2,000.00 2,311.95 2,000.00 - 0.0% Township billing for joint planning R 100-3421-349 OTHER CHARGES FOR SERVICES3,120.00 1,848.85 2,000.00 2,977.60 2,400.00 400.00 20.0% Copies, admin fines PD, records, etc. R 100-3431-345 COMPOST CARDS400.00 680.00 400.00 1,200.00 500.00 100.00 25.0% R 100-3431-347 CLEAN UP DAY CHARGES5,614.60 6,740.56 7,500.00 4,730.50 6,000.00 (1,500.00) -20.0% Partially Offset by Expenditures R 100-3431-349 OTHER CHARGES FOR SERVICES3,903.93 6,361.00 4,000.00 1,971.00 4,000.00 - 0.0% Snow removal, misc. public works revenues R 100-3452-349 OTHER CHARGES FOR SERVICES29,069.00 27,549.00 10,000.00 22,238.59 15,000.00 5,000.00 50.0% BAC - 2022-2025 actuals include 10K Donation from Becker ## Township Total General Charges for Services58,484.22 56,674.36 38,900.00 38,770.14 38,900.00 - 0.0% ## Community Center Charges for Services R 220-3410-380 MERCHANDISE SALES3,233.80 5,262.00 3,500.00 3,929.57 4,900.00 1,400.00 40.0% ## Increase due to adding Becker Clothing Line R 220-3410-382 EQUIPMENT RENTAL2,313.80 2,007.02 2,500.00 1,099.64 2,500.00 - 0.0% Limited amount of rental items R 220-3410-383 SEASONAL USER FEES336,337.45 367,631.71 333,000.00 189,460.37 367,361.00 34,361.00 10.3% Memberships- Increase based on pacing ## R 220-3410-384 DAILY USER FEES 105,079.95 99,972.35 110,000.00 51,206.63 110,000.00 - 0.0% Daily usage fees - includes portion of birthday parties R 220-3410-385 PROGRAM REVENUE7,892.00 9,519.60 20,000.00 4,323.00 10,000.00 (10,000.00) -50.0% Reduction based on past year trends, and pacing R 220-3410-386 FITNESS REVENUE5,365.00 5,105.00 5,000.00 2,479.00 5,000.00 - 0.0% Fitness class and programs R 220-3410-387 BUILDING RENTAL26,685.50 34,425.90 32,687.00 29,014.26 40,000.00 7,313.00 22.4% Room rentals, birthday parties, park rentals- Increased rental activity R 220-3410-388 VENDING2,164.02 2,501.59 4,000.00 1,600.02 3,500.00 (500.00) -12.5% Vending. Passive arcade income from Bday parties and youth events. In year 3 of 3 year contract. R 220-3410-390 COMMUNITY DISCOUNTS(20,570.37) (15,790.33) (19,000.00) (6,551.12) (17,000.00) 2,000.00 -10.5% Staff memberships based on Rec and Leisure benefits and Community Discounts. R 220-3410-395 CASH OVER/SHORT108.09 55.90 - 208.64 - - N/A R 220-3420-384 DAILY USER FEES364.53 293.30 1,000.00 353.30 1,000.00 - 0.0% Tot swim daily fees R 220-3420-385 PROGRAM REVENUE24,467.24 17,330.08 20,000.00 16,603.84 20,000.00 - 0.0% Swimming lessons and other aquatic programs R 220-3430-385 PROGRAM REVENUE237,348.04 214,752.00 230,000.00 142,341.70 250,000.00 20,000.00 8.7% Adventure Zone- Increased rates & enrollment R 220-3470-380 MERCHANDISE SALES- - - - - - N/A ## BAC Concessions -3470 R 220-3480-380 MERCHANDISE SALES20,848.64 19,732.44 25,000.00 9,686.68 20,000.00 (5,000.00) -20.0% BCC Concessions-Reduction based on past trends Total Community Center Charges for Services751,637.69 762,798.56 767,687.00 445,755.53 817,261.00 49,574.00 6.5% Greater than 50% of BCC expenses are recovered through memberships and user fees Total Charges for Services810,121.91 819,472.92 806,587.00 484,525.67 856,161.00 49,574.00 6.1% ## Fines and Forfeitures R 100-3521-350 FINES-ADMINISTRATIVE550.00 400.00 500.00 1,700.00 700.00 200.00 40.0% R 100-3521-351 FINES-OTHER12,477.85 11,953.60 12,000.00 7,412.70 12,000.00 - 0.0% Prosecution fees R 100-3521-353 FORFEITS3,318.50 - 5,000.00 - 5,000.00 - 0.0% Total Fines and Forfeitures16,346.35 12,353.60 17,500.00 9,112.70 17,700.00 200.00 1.1% ## General Fund Revenue Detail 006 3 4 5 6 7 8 ## BPRSTUVWX ## CITY OF BECKER ## 2027 REVENUES BUDGET ## GENERAL FUND ## Amount Percentage ## Increase Increase Account Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget (Decrease) (Decrease) 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 ## Special Assessments R 100-3731-371 SPECIAL ASSESSMENTS934.53 10,524.86 4,800.00 - 4,800.00 - 0.0% ## Miscellaneous ## General Miscellaneous R 100-3600-362 INTEREST194,462.12 193,952.68 100,000.00 71,412.32 120,000.00 20,000.00 20.0% R 100-3600-369 UNREALIZED GAIN ON INVESTMENTS3,976.68 187,993.94 - - - - N/A R 100-3614-361 DONATIONS CITY HALL- - - - - - N/A R 100-3614-363 REIMBURSEMENTS7,390.02 74,492.98 1,500.00 29,701.51 1,500.00 - 0.0% R 100-3614-364 OTHER REVENUE8,999.98 4,217.88 - (688.96) - - N/A R 100-3614-365 SAFETY COMMITTEE REVENUE16,173.25 2,117.00 8,500.00 - - (8,500.00) -100.0% R 100-3614-366 WELLNESS COMMITTEE REVENUE2,100.00 2,280.00 2,000.00 - - (2,000.00) -100.0% R 100-3621-361 DONATIONS RECEIVED400.00 - - - - - N/A Eddy Foundation Police Donation - receipted to CIP Reserve R 100-3621-363 REIMBURSEMENTS6.18 223.01 1,000.00 - 200.00 (800.00) -80.0% PD Reimbursements R 100-3631-363 REIMBURSEMENTS6,285.50 - 500.00 - 500.00 - 0.0% Total General Miscellaneous239,793.73 465,277.49 113,500.00 100,424.87 122,200.00 8,700.00 7.7% ## Community Center Miscellaneous R 220-3410-361 DONATIONS RECEIVED4,155.50 5,770.00 4,770.00 2,700.00 4,770.00 - 0.0% General Donations - Sponsorships R 220-3490-361 DONATIONS RECEIVED29,492.00 - - 15,000.00 - - N/A Freedom Days Donations R 220-3490-363 REIMBURSEMENT6,517.37 8,612.35 - 4,959.17 3,000.00 3,000.00 N/A R 220-3490-399 MISCELLANEOUS240.00 - - - - - N/A Freedom Days Revenue R 220-3600-362 INTEREST1,192.82 420.29 1,000.00 - - (1,000.00) -100.0% R 220-3600-369 UNREALIZED GAIN ON INVESTMENTS76.85 - - - - - N/A Total Community Center Miscellaneous41,674.54 14,802.64 5,770.00 22,659.17 7,770.00 2,000.00 34.7% Total Miscellaneous281,468.27 480,080.13 119,270.00 123,084.04 129,970.00 10,700.00 9.0% TOTAL REVENUES7,566,936.12 8,361,356.07 7,577,881.49 3,074,128.86 7,881,673.96 279,596.00 4.0% ## OTHER FINANCING SOURCES R 100-3900-392 OPERATING TRANSFERS IN- - - - - - N/A R 220-3900-392 OPERATING TRANSFERS IN- 13,540.45 - - - - N/A TOTAL OTHER FINANCING SOURCES- 13,540.45 - - - - N/A TOTAL REVENUES AND OTHER FINANCING SOURCES7,566,936.12 8,374,896.52 7,577,881.49 3,074,128.86 7,881,673.96 279,596.00 4.0% ## General Fund Revenue Detail 007 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKER ## 2027 EXPENDITURES BUDGET ## GENERAL FUND ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 ## EXPENDITURES ## GENERAL GOVERNMENT ## Mayor and Council- ## Personnel Services 100-4100-411-101E 100-4100-411-101 WAGES - DEPARTMENT HEAD7,558.51 7,522.14 7,500.00 4,038.44 7,500.00 - 0.0% Mayor 100-4100-411-103E 100-4100-411-103 WAGES - OTHER24,187.43 24,071.05 24,000.00 12,923.12 24,000.00 - 0.0% Council 100-4100-411-121E 100-4100-411-121 EMPLOYER PERA374.92 - - - - - N/A 100-4100-411-122E 100-4100-411-122 EMPLOYER FICA1,945.32 2,410.20 1,945.00 1,297.80 1,945.00 - 0.0% 100-4100-411-123E 100-4100-411-123 EMPLOYER PFML- - 222.00 66.08 142.00 (80.00) -36.0% New for 2026 100-4100-411-151E 100-4100-411-151 WORKERS COMPENSATION INSURANCE132.97 85.99 134.15 105.00 110.00 (24.15) -18.0% Total Personnel Services34,199.15 34,089.38 33,801.15 18,430.44 33,697.00 (104.15) -0.3% ## Supplies 100-4100-411-211E 100-4100-411-211 GENERAL OPERATING1,779.17 1,196.38 1,600.00 925.95 1,600.00 - 0.0% 100-4100-411-212E 100-4100-411-212 FUEL/TRANSPORTATION882.19 - 850.00 221.85 850.00 - 0.0% Total Supplies2,661.36 1,196.38 2,450.00 1,147.80 2,450.00 - 0.0% ## Other Services and Charges 100-4100-411-305E 100-4100-411-305 CONFERENCES AND TRAINING3,655.27 2,941.44 2,000.00 549.00 2,000.00 - 0.0% Training expenses for mayor and Council 100-4100-411-361E 100-4100-411-361 INSURANCE- - - - - - N/A 100-4100-411-433E 100-4100-411-433 DUES, LICENSES, SUBSCRIPTIONS- 6,521.00 7,900.00 7,039.00 7,900.00 - 0.0% ## LMC Membership dues Total Other Services and Charges3,655.27 9,462.44 9,900.00 7,588.00 9,900.00 - 0.0% Total Mayor and Council40,515.78 44,748.20 46,151.15 27,166.24 46,047.00 (104.15) -0.2% ## Administration ## Personnel Services 100-4100-413-101E 100-4100-413-101 WAGES - DEPARTMENT HEAD154,346.10 149,882.57 159,935.00 84,749.14 167,038.00 7,103.00 4.4% City Administrator - assumes partial allocation to Water and Sewer ## Fund 100-4100-413-102E 100-4100-413-102 WAGES - FULL-TIME1,388.00 43,343.57 - - - - N/A Admin Support Specialist Moved to City Hall Budget for 2026 100-4100-413-103E 100-4100-413-103 WAGES - OTHER35,389.82 - - - - - N/A Moved to object code 102 100-4100-413-121E 100-4100-413-121 EMPLOYER PERA14,234.60 11,754.14 11,995.00 6,356.25 12,528.00 533.00 4.4% Follows wages 100-4100-413-122E 100-4100-413-122 EMPLOYER FICA13,936.35 14,193.31 12,235.00 6,428.22 12,778.00 543.00 4.4% Follows wages 100-4100-413-123E 100-4100-413-123 EMPLOYER PFML- - 1,126.00 330.51 752.00 (374.00) -33.2% Follows wages - new in 2026 100-4100-413-131E 100-4100-413-131 HEALTH INSURANCE12,539.03 27,028.93 9,998.00 4,581.00 9,251.00 (747.00) -7.5% Follows wages 100-4100-413-141E 100-4100-413-141 UNEMPLOYMENT COMPENSATION- - - - - - N/A 100-4100-413-151E 100-4100-413-151 WORKERS COMPENSATION INSURANCE1,292.08 921.36 1,020.03 797.00 860.00 (160.03) -15.7% Total Personnel Services233,125.98 247,123.88 196,309.03 103,242.12 203,207.00 6,897.97 3.5% ## Supplies0.0% 100-4100-413-221E 100-4100-413-221 FARMERS MARKET- - - - - - N/A 100-4100-413-222E 100-4100-413-222 FARMERS MARKET2,329.54 528.84 600.00 66.40 600.00 - 0.0% This item is cost neutral, with offset in the revenue line Total Supplies2,329.54 528.84 600.00 66.40 600.00 - 0.0% ## Other Services and Charges 100-4100-413-305E 100-4100-413-305 CONFERENCES AND TRAINING1,825.68 1,416.49 2,500.00 983.02 2,500.00 - 0.0% 100-4100-413-309E 100-4100-413-309 MEETINGS AND MILEAGE- 1,091.32 1,000.00 - 1,000.00 - 0.0% 100-4100-413-433E 100-4100-413-433 DUES, LICENSES, SUBSCRIPTIONS280.00 187.00 500.00 201.75 500.00 - 0.0% Total Other Services and Charges2,105.68 2,694.81 4,000.00 1,184.77 4,000.00 - 0.0% Total Administration237,561.20 250,347.53 200,909.03 104,493.29 207,807.00 6,897.97 3.4% ## GF Expense Budget Detail 008 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKER ## 2027 EXPENDITURES BUDGET ## GENERAL FUND ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 ## Finance ## Personnel Services 100-4100-415-101E 100-4100-415-101 WAGES - DEPARTMENT HEAD135,858.55 101,991.72 107,895.00 57,206.39 112,840.00 4,945.00 4.6% Finance Director - Portion allocated to water/sewer and EDA 100-4100-415-102E 100-4100-415-102 WAGES - FULL-TIME5,214.06 152,847.74 156,516.00 85,647.47 162,180.00 5,664.00 3.6% IT Manager 100%, Acct Tech 40%, Deputy Clerk 35% 100-4100-415-103E 100-4100-415-103 WAGES - OTHER219,829.26 60,875.68 67,879.00 35,333.22 74,101.00 6,222.00 9.2% Analyst (90% of 28 hours/week) a portion allocated to water/sewer 100-4100-415-121E 100-4100-415-121 EMPLOYER PERA27,020.84 23,518.13 24,921.00 13,364.30 26,184.00 1,263.00 5.1% Follows wages 100-4100-415-122E 100-4100-415-122 EMPLOYER FICA26,165.21 22,800.07 25,419.00 13,369.47 26,707.00 1,288.00 5.1% Follows wages 100-4100-415-123E 100-4100-415-123 EMPLOYER PFML- - 2,339.00 691.02 1,571.00 (768.00) -32.8% Follows wages - new in 2026 100-4100-415-131E 100-4100-415-131 HEALTH INSURANCE47,868.82 39,923.83 46,744.00 16,247.91 35,954.00 (10,790.00) -23.1% Follows wages 100-4100-415-141E 100-4100-415-141 UNEMPLOYMENT COMPENSATION- - - - - - N/A 100-4100-415-151E 100-4100-415-151 WORKERS COMPENSATION INSURANCE2,018.35 1,413.03 998.17 780.00 840.00 (158.17) -15.8% Total Personnel Services463,975.09 403,370.20 432,711.17 222,639.78 440,377.00 7,665.83 1.8% ## Other Services and Charges 100-4100-415-305E 100-4100-415-305 CONFERENCES AND TRAINING5,653.20 6,478.31 8,500.00 2,347.29 8,500.00 - 0.0% Caselle Training , GFOA National Conference, MNGFOA Annual ## Conference, LMC Annual Conference 100-4100-415-433E 100-4100-415-433 DUES, LICENSES, SUBSCRIPTIONS1,873.88 1,280.60 3,000.00 1,233.54 2,500.00 (500.00) -16.7% Finance and IT annual membership and licenses Total Other Services and Charges7,527.08 7,758.91 11,500.00 3,580.83 11,000.00 (500.00) -4.3% Total Finance471,502.17 411,129.11 444,211.17 226,220.61 451,377.00 7,165.83 1.6% ## Professional Services ## Other Services and Charges 100-4100-416-301E 100-4100-416-301 ACCOUNTING FEES36,996.51 37,641.00 40,200.00 40,087.70 49,000.00 8,800.00 21.9% Based on Audit Contract - Includes GASB 75, GASB 87, ACFR Preparation and Certificate Review Fees, OPEB review in 2027 and ## a 2027 Single Federal Audit 100-4100-416-303E 100-4100-416-303 ENGINEERING FEES27,132.66 48,309.86 52,000.00 35,835.01 55,000.00 3,000.00 5.8% 100-4100-416-304E 100-4100-416-304 LEGAL FEES39,450.92 31,837.20 75,000.00 14,413.00 55,000.00 (20,000.00) -26.7% This excludes items funded by Future Improvements - notably Lockridge Grindal Nauen. 100-4100-416-305E 100-4100-416-305 CONFERENCES AND TRAINING- - - - - - N/A 100-4100-416-306E 100-4100-416-306 CONTRACTED SERVICES12,377.09 13,156.89 20,000.00 12,188.00 20,000.00 - 0.0% Sherburne Co Certified Assessment Charge, Northland 100-4100-416-307E 100-4100-416-307 SAFETY8,164.61 10,323.60 12,000.00 9,703.09 12,000.00 - 0.0% Safe Assure Training 100-4100-416-308E 100-4100-416-308 SAFETY COMMITTEE18,152.40 - 8,500.00 446.50 8,500.00 - 0.0% Portion offset by Revenue 100-4100-416-310E 100-4100-416-310 PROFESSIONAL SERVICES43,591.00 42,420.00 43,100.00 410.00 45,000.00 1,900.00 4.4% Coalition of Utility Cities Dues for 2027 assumed at $37.5K based on 2026 amount, this is a reduction from 2025. $2K planned in ## 2026 for Leadership Strength Finders, CGMC $3.6K 100-4100-416-314E 100-4100-416-314 ANNEXATION FEES- - - - - - N/A 100-4100-416-361E 100-4100-416-361 INSURANCE52,657.83 50,208.67 53,855.60 56,617.00 61,100.00 7,244.40 13.5% Total Other Services and Charges238,523.02 233,897.22 304,655.60 169,700.30 305,600.00 944.40 0.3% Total Professional Services238,523.02 233,897.22 304,655.60 169,700.30 305,600.00 944.40 0.3% ## GF Expense Budget Detail 009 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKER ## 2027 EXPENDITURES BUDGET ## GENERAL FUND ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 213 214 215 216 217 218 219 224 ## Other Services and Charges 100-4100-419-490E 100-4100-419-490 COMMUNITY EVENTS- - - - - - N/A 100-4100-419-494E 100-4100-419-494 CEMETERY6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 - 0.0% Total Other Services and Charges6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 - 0.0% Total Other General Government6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 - 0.0% ## GF Expense Budget Detail 010 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKER ## 2027 EXPENDITURES BUDGET ## GENERAL FUND ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 127 128 ## City Hall ## Personnel Services 100-4100-414-101E 100-4100-414-101 WAGES - DEPARTMENT HEAD96,963.00 93,939.00 99,505.00 53,158.88 105,646.00 6,141.00 6.2% City Clerk 80% with remainder being allocated to water and sewer funds 100-4100-414-102E 100-4100-414-102 WAGES - FULL TIME15,389.38 84,466.58 132,181.00 72,622.61 140,234.00 8,053.00 6.1% ## Deputy Clerk 65%, Admin Assist 29%, Maintenance Coordinator 20%, Admin Support Specialist 70% moved here from Admin for 2026 100-4100-414-103E 100-4100-414-103 WAGES - OTHER70,299.75 118.55 - 128.48 - - N/A 100-4100-414-121E 100-4100-414-121 EMPLOYER PERA13,234.69 13,187.08 17,377.00 9,443.28 18,441.00 1,064.00 6.1% Follows wages 100-4100-414-122E 100-4100-414-122 EMPLOYER FICA14,617.57 12,554.00 17,724.00 9,145.72 18,810.00 1,086.00 6.1% Follows wages 100-4100-414-129E 100-4100-414-129 PENSION EXPENSE- - - - - - N/A 100-4100-414-123E 100-4100-414-123 EMPLOYER PFML- - 1,631.00 490.60 1,106.00 (525.00) -32.2% Follows wages - new in 2026 100-4100-414-131E 100-4100-414-131 HEALTH INSURANCE31,885.97 28,370.12 54,047.00 11,295.28 29,832.00 (24,215.00) -44.8% Follows wages - based on anticipated selections 100-4100-414-151E 100-4100-414-151 WORKERS COMPENSATION INSURANCE1,071.66 730.54 550.27 430.00 460.00 (90.27) -16.4% Total Personnel Services243,462.02 233,365.87 323,015.27 156,714.85 314,529.00 (8,486.27) -2.6% ## Supplies 100-4100-414-211E 100-4100-414-211 GENERAL OPERATING15,331.49 23,757.00 25,000.00 10,584.79 27,000.00 2,000.00 8.0% Cleaning Supplies, Office Supplies, Postage, etc. 100-4100-414-212E 100-4100-414-212 FUEL/TRANSPORTATION233.20 643.05 1,000.00 131.79 1,000.00 - 0.0% 100-4100-414-240E 100-4100-414-240 TOOLS/MINOR EQUIP181.20 275.34 5,000.00 - 2,500.00 (2,500.00) -50.0% Reducing with building renovation complete. 100-4100-414-291E 100-4100-414-291 MDSE FOR RESALE- - - - - - N/A Total Supplies15,745.89 24,675.39 31,000.00 10,716.58 30,500.00 (500.00) -1.6% ## Other Services and Charges 100-4100-414-305E 100-4100-414-305 CONFERENCES AND TRAINING2,213.97 2,969.10 2,800.00 2,191.37 3,400.00 600.00 21.4% 100-4100-414-306E 100-4100-414-306 CONTRACTED SERVICES13,379.35 14,960.60 17,000.00 7,858.04 17,000.00 - 0.0% ## Includes Shred Right, Options, MedSure, Quadient, and Plunketts 100-4100-414-310E 100-4100-414-310 PROFESSIONAL SERVICES550.00 221.49 5,000.00 - 5,000.00 - 0.0% Budget includes $2K annual for job description and grading work by Gallagher 100-4100-414-317E 100-4100-414-317 CREDIT CARD FEES1,225.44 356.92 4,000.00 104.08 2,000.00 (2,000.00) -50.0% 100-4100-414-321E 100-4100-414-321 TELEPHONE9,552.02 7,200.35 11,000.00 3,278.34 8,000.00 (3,000.00) -27.3% 100-4100-414-351E 100-4100-414-351 PUBLICATIONS1,621.55 2,798.00 3,500.00 2,122.81 3,500.00 - 0.0% 100-4100-414-354E 100-4100-414-354 ELECTION EXPENDITURES7,079.13 (626.61) 4,500.00 - 4,500.00 - 0.0% Beginning in 2024 we will plan for 50% of election costs each year, versus 100% every other year. Flattening the fluctuation in the levy for this activity. 100-4100-414-381E 100-4100-414-381 UTILITIES18,416.91 25,368.94 37,000.00 19,462.34 42,000.00 5,000.00 13.5% Water/sewer utility bills here starting in 2025 100-4100-414-384E 100-4100-414-384 REFUSE/SANITATION1,992.34 1,310.48 2,800.00 853.99 2,800.00 - 0.0% Refuse and Sanitation 100-4100-414-401E 100-4100-414-401 REPAIRS & MTCE - BUILDING14,232.77 14,298.99 20,000.00 7,256.65 20,000.00 - 0.0% 100-4100-414-404E 100-4100-414-404 REPAIRS & MTCE - EQUIP, VEH1,514.45 1,334.44 3,000.00 617.95 3,000.00 - 0.0% Expenses for City Hall vehicle included here 100-4100-414-411E 100-4100-414-411 RENTAL EXPENDITURE- - - - - - N/A 100-4100-414-433E 100-4100-414-433 DUES, LICENSES, SUBSCRIPTIONS4,099.69 2,751.20 4,500.00 2,129.00 4,500.00 - 0.0% History Center, CMRP, MCFOA, SHRM, Sam's Club 100-4100-414-438E 100-4100-414-438 COMMUNICATIONS/TECHNOLOGY85,826.83 89,266.70 110,000.00 54,052.38 110,000.00 - 0.0% ## Becker Bulletin ($7.5k), Adobe ($3.5k), Civic Plus Website Host ## ($4.5k), Office 365 ($35k), GIS Share ($5k), Caselle Software ## ($20k), Laserfiche, $7k), City Calendar ($1k), Sentinel One ($1.5k), Midco Internet ($21k), MN Copy ($12k), Backup ($11k). Received input from IT Manger on budget needs - consolidated here. 100-4100-414-495E 100-4100-414-495 WELLNESS PROGRAM1,627.13 2,084.86 2,000.00 1,688.37 2,000.00 - 0.0% Funding from Health Plan incentives - offset by revenue Total Other Services and Charges163,331.58 164,295.46 227,100.00 101,615.32 227,700.00 600.00 0.3% Total City Hall422,539.49 422,336.72 581,115.27 269,046.75 572,729.00 (8,386.27) -1.4% ## GF Expense Budget Detail 011 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKER ## 2027 EXPENDITURES BUDGET ## GENERAL FUND ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 ## Planning ## Personnel Services 100-4100-417-101E 100-4100-417-101 WAGES - DEPARTMENT HEAD59,808.83 63,268.16 66,897.00 35,438.37 71,113.00 4,216.00 6.3% CDD Director 47.5% 100-4100-417-102E 100-4100-417-102 WAGES - FULL-TIME3,742.81 77,415.50 81,714.00 43,450.89 86,600.00 4,886.00 6.0% Associate Planner 70%, Admin 33%, reduction in 2026 for portion of EDC position. 100-4100-417-103E 100-4100-417-103 WAGES - OTHER92,639.11 - - - - - N/A Moved to object code 102 100-4100-417-106E 100-4100-417-106 MEETINGS1,020.00 390.00 1,200.00 - 1,200.00 - 0.0% 100-4100-417-121E 100-4100-417-121 EMPLOYER PERA11,623.05 10,500.32 11,145.00 5,916.77 11,828.00 683.00 6.1% Follows wages 100-4100-417-122E 100-4100-417-122 EMPLOYER FICA11,492.81 10,218.34 11,369.00 5,794.76 12,064.00 695.00 6.1% Follows wages 100-4100-417-123E 100-4100-417-123 EMPLOYER PFML- - 1,046.00 307.59 710.00 (336.00) -32.1% Follows wages - new in 2026 100-4100-417-131E 100-4100-417-131 HEALTH INSURANCE32,292.66 32,257.57 38,239.00 15,494.69 35,204.00 (3,035.00) -7.9% Follows wages 100-4100-417-141E 100-4100-417-141 UNEMPLOYMENT COMPENSATION- - - - - - N/A 100-4100-417-151E 100-4100-417-151 WORKERS COMPENSATION INSURANCE1,116.39 706.90 579.28 452.00 490.00 (89.28) -15.4% Total Personnel Services213,735.66 194,756.79 212,189.28 106,855.07 219,209.00 7,019.72 3.3% ## Supplies 100-4100-417-211E 100-4100-417-211 GENERAL OPERATING105.66 493.49 1,000.00 190.88 1,000.00 - 0.0% 100-4100-417-217E 100-4100-417-217 JOINT PLANNING BOARD- - - - - - N/A Total Supplies105.66 493.49 1,000.00 190.88 1,000.00 - 0.0% ## Other Services and Charges 100-4100-417-305E 100-4100-417-305 CONFERENCES AND TRAINING6,291.81 4,661.35 10,000.00 - 10,000.00 - 0.0% APA, Linked In Learning, PRYOR, MN GIS/LIS Consortium 100-4100-417-306E 100-4100-417-306 CONTRACTED SERVICES- - - - - - N/A 100-4100-417-310E 100-4100-417-310 PROFESSIONAL SERVICES- 1,431.43 10,000.00 - 10,000.00 - 0.0% Budget 10K for Land Use Applications as needed, Legal and Grant Writing or supporting studies/services 100-4100-417-351E 100-4100-417-351 PUBLICATIONS2,252.45 1,697.00 2,000.00 1,193.50 2,000.00 - 0.0% 100-4100-417-433E 100-4100-417-433 DUES, LICENSES, SUBSCRIPTIONS14,874.05 14,600.24 21,000.00 5,622.91 22,000.00 1,000.00 4.8% GIS budget is split between planning, admin and public works, parks, water and sewer. AutoCAD, SketchUp, APA, ASLA, ULI, CLARB, and 1/3 of SMART GOV permitting SW included here, ## AICP, DF Rendor 100-4100-417-510E 100-4100-417-510 CAPITAL EXPENDITURES- - - - - - N/A 100-4100-417-720E 100-4100-417-720 TRANSFER OUT - REV CAP- - - - - - N/A Total Other Services and Charges23,418.31 22,390.02 43,000.00 6,816.41 44,000.00 1,000.00 2.3% Total Planning237,259.63 217,640.30 256,189.28 113,862.36 264,209.00 8,019.72 3.1% ## GF Expense Budget Detail 012 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKER ## 2027 EXPENDITURES BUDGET ## GENERAL FUND ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 ## Building Inspection ## Personnel Services 100-4200-424-101E 100-4200-424-101 WAGES - DEPARTMENT HEAD95,627.87 6,662.62 7,042.00 3,731.70 7,486.00 444.00 6.3% ## CD Director 5% 100-4200-424-102E 100-4200-424-102 WAGES - FULL-TIME4,501.89 139,328.70 42,403.00 34,235.64 44,962.00 2,559.00 6.0% Associate Planner 15%, Admin 33% and 10% Admin. Assumes ## Building Inspection is Contracted 100-4200-424-103E 100-4200-424-103 WAGES - OTHER33,121.92 - - 10,127.40 - - N/A moved to object code 102 100-4200-424-121E 100-4200-424-121 EMPLOYER PERA9,897.67 10,896.21 3,708.00 3,607.30 3,934.00 226.00 6.1% Follows wages 100-4200-424-122E 100-4200-424-122 EMPLOYER FICA9,558.39 10,634.69 3,783.00 3,519.77 4,013.00 230.00 6.1% Follows wages 100-4200-424-123E 100-4200-424-123 EMPLOYER PFML- - 348.00 187.39 236.00 (112.00) -32.2% Follows wages - new in 2026 100-4200-424-131E 100-4200-424-131 HEALTH INSURANCE31,980.53 33,229.66 12,387.00 8,234.68 9,705.00 (2,682.00) -21.7% Follows wages 100-4200-424-151E 100-4200-424-151 WORKERS COMPENSATION INSURANCE254.31 463.22 460.66 360.00 390.00 (70.66) -15.3% Total Personnel Services184,942.58 201,215.10 70,131.66 64,003.88 70,726.00 594.34 0.8% ## Supplies 100-4200-424-211E 100-4200-424-211 GENERAL OPERATING1,381.83 - 1,000.00 - 1,000.00 - 0.0% 100-4200-424-212E 100-4200-424-212 FUEL/TRANSPORTATION599.53 904.28 1,000.00 197.04 200.00 (800.00) -80.0% Total Supplies1,981.36 904.28 2,000.00 197.04 1,200.00 (800.00) -40.0% ## Other Services and Charges 100-4200-424-305E 100-4200-424-305 CONFERENCES AND TRAINING999.50 995.00 2,000.00 705.00 1,000.00 (1,000.00) -50.0% 100-4200-424-306E 100-4200-424-306 CONTRACTED SERVICES11,684.26 6,723.02 93,000.00 11,885.77 264,000.00 171,000.00 183.9% Cost is estimated for Rum River Consultants to complete state plumbing code reviews and building inspection is a contracted service at 80% of permit fees as the new fee schedule. 100-4200-424-321E 100-4200-424-321 TELEPHONE495.39 481.75 - 109.23 - - N/A 100-4200-424-404E 100-4200-424-404 REPAIRS & MTCE - EQUIP, VEH- 112.25 - - - - N/A 100-4200-424-433E 100-4200-424-433 DUES, LICENSES, SUBSCRIPTIONS5,186.38 6,227.28 5,700.00 5,998.91 6,100.00 400.00 7.0% ## SMART GOV - 1/3 Total Other Services and Charges18,365.53 14,539.30 100,700.00 18,698.91 271,100.00 170,400.00 169.2% Total Building Inspection205,289.47 216,658.68 172,831.66 82,899.83 343,026.00 170,194.34 98.5% ## GF Expense Budget Detail 013 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKER ## 2027 EXPENDITURES BUDGET ## GENERAL FUND ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 276 277 278 279 280 281 282 283 284 285 286 ## Police ## Personnel Services 100-4200-421-101E 100-4200-421-101 WAGES - DEPARTMENT HEAD185,601.61 63,829.01 129,678.00 68,877.45 137,285.00 7,607.00 5.9% Police Chief 100-4200-421-102E 100-4200-421-102 WAGES - FULL TIME19,599.17 657,198.23 764,678.00 343,852.37 866,505.00 101,827.00 13.3% Police Admin, Police Sargent partial year, 7 Full-time officers. Wages include most recent wage rates from current union contract. 100-4200-421-103E 100-4200-421-103 WAGES - OTHER687,331.66 36,469.70 40,000.00 8,893.26 38,522.00 (1,478.00) -3.7% ## Part Time officer 100-4200-421-105E 100-4200-421-103 WAGES - OVERTIME4,268.70 42,163.82 30,000.00 25,856.37 30,000.00 - 0.0% ## Overtime 100-4200-421-121E 100-4200-421-121 EMPLOYER PERA142,151.57 127,632.50 159,489.00 72,615.30 177,810.00 18,321.00 11.5% Follows wages 100-4200-421-122E 100-4200-421-122 EMPLOYER FICA16,375.36 18,026.11 20,788.00 9,148.64 22,307.00 1,519.00 7.3% Follows wages 100-4200-421-123E 100-4200-421-123 EMPLOYER PFML- - 6,789.00 1,741.16 4,825.00 (1,964.00) -28.9% Follows wages - new in 2026 100-4200-421-129E 100-4200-421-129 PENSION EXPENSE- - - - - - N/A 100-4200-421-131E 100-4200-421-131 HEALTH INSURANCE206,269.97 187,151.41 260,987.00 99,110.03 246,816.00 (14,171.00) -5.4% Follows wages 100-4200-421-141E 100-4200-421-141 UNEMPLOYMENT COMPENSATION- - - - - - N/A 100-4200-421-151E 100-4200-421-151 WORKERS COMPENSATION INSURANCE58,398.19 43,710.54 51,486.49 40,210.00 43,430.00 (8,056.49) -15.6% 100-4200-421-161E 100-4200-421-161 WORK COMP CLAIMS- - - - - - N/A Total Personnel Services1,319,996.23 1,176,181.32 1,463,895.49 670,304.58 1,567,500.00 103,604.51 7.1% ## Supplies 100-4200-421-211E 100-4200-421-211 GENERAL OPERATING6,326.88 6,816.05 6,500.00 3,408.65 6,500.00 - 0.0% 100-4200-421-212E 100-4200-421-212 FUEL/TRANSPORTATION23,728.81 22,442.97 24,000.00 8,809.90 24,000.00 - 0.0% 100-4200-421-213E 100-4200-421-213 UNIFORMS14,149.11 13,361.99 12,500.00 4,142.86 12,500.00 - 0.0% 100-4200-421-240E 100-4200-421-240 TOOLS/MINOR EQUIP- 75.91 - - - - N/A Total Supplies44,204.80 42,696.92 43,000.00 16,361.41 43,000.00 - 0.0% ## Other Services and Charges 100-4200-421-305E 100-4200-421-305 CONFERENCES AND TRAINING9,681.20 10,503.07 12,000.00 4,576.17 12,000.00 - 0.0% 100-4200-421-306E 100-4200-421-306 CONTRACTED SERVICES17,863.51 24,244.16 22,000.00 18,237.45 29,000.00 7,000.00 31.8% Sherburne County Maintenance and Radio Contracts, Cleaning, ## Shredding and Technical Services 100-4200-421-307E 100-4200-421-307 SAFETY3,108.53 1,784.27 2,500.00 1,707.46 2,000.00 (500.00) -20.0% 100-4200-421-321E 100-4200-421-321 TELEPHONE8,831.60 10,497.04 9,000.00 4,480.27 9,000.00 - 0.0% 100-4200-421-361E 100-4200-421-361 INSURANCE28,290.67 32,496.83 30,268.42 29,313.00 31,700.00 1,431.58 4.7% 100-4200-421-381E 100-4200-421-381 UTILITIES92.99 114.02 100.00 57.35 100.00 - 0.0% Siren 100-4200-421-404E 100-4200-421-404 REPAIRS & MTCE - EQUIP, VEH9,217.77 7,824.11 8,500.00 2,836.58 8,500.00 - 0.0% 100-4200-421-433E 100-4200-421-433 DUES, LICENSES, SUBSCRIPTIONS1,616.00 971.00 1,500.00 847.70 1,250.00 (250.00) -16.7% 100-4200-421-493E 100-4200-421-493 ANIMAL CONTROL450.00 250.00 - - - - N/A Total Other Services and Charges79,152.27 88,684.50 85,868.42 62,055.98 93,550.00 7,681.58 8.9% Total Police1,443,353.30 1,307,562.74 1,592,763.91 748,721.97 1,704,050.00 111,286.09 7.0% ## Fire ## Other Services and Charges 100-4100-419-440E 100-4100-419-440 FIRE RELIEF CONTRIBUTION130,612.96 147,771.49 130,000.00 - 146,000.00 16,000.00 12.3% $6K Contribution plus pass through of Fire Relief Aid 100-4200-422-306E 100-4200-422-306 CONTRACTED SERVICES - FIRE374,522.00 371,942.00 367,218.00 183,609.00 373,288.00 6,070.00 1.7% Based on budget proposed by Joint Fire Board Total Fire505,134.96 519,713.49 497,218.00 183,609.00 519,288.00 22,070.00 4.4% ## GF Expense Budget Detail 014 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKER ## 2027 EXPENDITURES BUDGET ## GENERAL FUND ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 389 390 391 ## Public Works ## Personnel Services 100-4300-431-101E 100-4300-431-101 WAGES - DEPARTMENT HEAD61,386.44 70,217.41 68,398.00 36,608.06 71,374.00 2,976.00 4.4% Director of Public Services 20% & Asst Director of Public Works 30% - consistent with prior budget. 100-4300-431-102E 100-4300-431-102 WAGES - FULL-TIME16,641.08 498,940.23 510,868.00 280,980.73 537,820.00 26,952.00 5.3% Lead 70%, Admin 75%, 6 Full Time Streets/Parks at 69%, Mechanic at 70% - consistent with prior budget. 100-4300-431-103E 100-4300-431-103 WAGES - OTHER525,466.35 217.32 - 1,171.59 - - N/A 2025 moved full time to object code 102. 100-4300-431-121E 100-4300-431-121 EMPLOYER PERA45,748.01 42,749.59 43,444.00 23,623.81 45,688.00 2,244.00 5.2% Follows wages 100-4300-431-122E 100-4300-431-122 EMPLOYER FICA44,467.84 41,716.98 44,311.00 23,299.73 46,603.00 2,292.00 5.2% Follows wages 100-4300-431-129E 100-4300-431-129 PENSION EXPENSE- - - - - - N/A 100-4300-431-123E 100-4300-431-123 EMPLOYER PFML- - 4,112.00 1,235.79 2,741.00 (1,371.00) -33.3% Follows wages - new in 2026 100-4300-431-131E 100-4300-431-131 HEALTH INSURANCE128,232.49 107,210.49 134,909.00 42,089.20 104,735.00 (30,174.00) -22.4% Follows wages 100-4300-431-141E 100-4300-431-141 UNEMPLOYMENT COMPENSATION6,654.18 - - - - - N/A 100-4300-431-151E 100-4300-431-151 WORKERS COMPENSATION INSURANCE38,212.28 26,638.17 18,207.94 14,220.00 15,360.00 (2,847.94) -15.6% W/C insurance allocated to reflect wage spread and functional modifiers - 2026 premium is projected to decrease from 2025 budget. 100-4300-431-161E 100-4300-431-161 WORK COMP CLAIMS159.77 - - - - - N/A 100-4300-431-110E 100-4300-431-110 WAGES - STORM SEWER1,067.70 17,266.80 - - - - N/A ## Prior Account to Accumulate Storm Sewer Wages 100-4310-431-102E 100-4310-431-102 WAGES - STORM SEWER- - 12,785.00 5,909.15 13,168.00 383.00 3.0% ## Storm Sewer Cost Collection 100-4310-431-121E 100-4310-431-121 EMPLOYER PERA- STORM SEWER- - 958.00 452.54 988.00 30.00 3.1% ## Storm Sewer Cost Collection 100-4310-431-122E 100-4310-431-122 EMPLOYER FICA - STORM SEWER- - 979.00 423.99 1,008.00 29.00 3.0% ## Storm Sewer Cost Collection 100-4310-431-123E 100-4310-431-123 EMPLOYER PFML - STORM SEWER- - 56.00 23.01 59.00 3.00 5.4% ## Storm Sewer Cost Collection 100-4310-431-131E 100-4310-431-131 HEALTH INSURANCE - STORM SEWER- - 2,887.00 1,218.12 3,209.00 322.00 11.2% ## Storm Sewer Cost Collection ## Total Personnel Services 868,036.14 804,956.99 841,914.94 431,255.72 842,753.00 838.06 0.1% ## Supplies 100-4300-431-211E 100-4300-431-211 GENERAL OPERATING19,197.53 22,084.63 22,000.00 10,018.75 24,000.00 2,000.00 9.1% 100-4300-431-212E 100-4300-431-212 FUEL/TRANSPORTATION19,636.82 24,577.81 43,000.00 10,659.73 40,000.00 (3,000.00) -7.0% 100-4300-431-213E 100-4300-431-213 UNIFORMS7,287.96 8,263.47 7,200.00 2,470.49 7,700.00 500.00 6.9% 100-4300-431-214E 100-4300-431-214 STREET MATERIALS78,282.55 17,165.49 88,000.00 37,778.66 88,000.00 - 0.0% Treated Salt, materials for repair or paved and concrete surfaces, and paint for pavement marking 100-4300-431-225E 100-4300-431-225 LANDSCAPING MATERIALS5,704.92 2,978.43 6,200.00 2,612.86 6,200.00 - 0.0% Black dirt, grass seed, weed killer 100-4300-431-226E 100-4300-431-226 SIGNS6,704.60 5,482.92 6,500.00 290.30 6,500.00 - 0.0% Reflectivity work 100-4300-431-240E 100-4300-431-240 TOOLS/MINOR EQUIP17,641.09 12,779.19 18,000.00 7,019.59 18,000.00 - 0.0% Total Supplies154,455.47 93,331.94 190,900.00 70,850.38 190,400.00 (500.00) -0.3% ## Other Services and Charges 100-4300-431-305E 100-4300-431-305 CONFERENCES AND TRAINING787.50 570.00 1,000.00 40.00 1,000.00 - 0.0% 100-4300-431-306E 100-4300-431-306 CONTRACTED SERVICES7,744.32 6,834.92 9,000.00 2,132.89 9,000.00 - 0.0% 100-4300-431-316E 100-4300-431-316 DRUG TESTING/RECRUITMENT2,721.50 3,113.00 3,250.00 1,450.00 3,250.00 - 0.0% 100-4300-431-321E 100-4300-431-321 TELEPHONE5,565.55 4,340.26 6,000.00 2,067.50 6,000.00 - 0.0% 100-4300-431-361E 100-4300-431-361 INSURANCE12,499.00 13,408.84 14,535.35 14,106.00 15,200.00 664.65 4.6% 100-4300-431-362E 100-4300-431-362 INSURANCE DEDUCTIBLES- - - - - - N/A 100-4300-431-381E 100-4300-431-381 UTILITIES16,135.93 19,871.89 23,000.00 11,620.15 23,000.00 - 0.0% 2025 and 2026 include charges for city water use. 100-4300-431-382E 100-4300-431-382 STREET LIGHTS-UTILITIES58,588.59 59,713.48 60,000.00 28,014.25 60,000.00 - 0.0% 100-4300-431-384E 100-4300-431-384 REFUSE/SANITATION2,421.09 2,275.14 3,500.00 1,354.00 3,500.00 - 0.0% 100-4300-431-401E 100-4300-431-401 REPAIRS & MTCE - BUILDING30,818.42 14,666.40 20,000.00 4,879.02 20,000.00 - 0.0% 100-4300-431-402E 100-4300-431-402 REPAIRS & MTCE - STREET LIGHTS8,049.26 9,580.47 10,000.00 1,482.10 10,000.00 - 0.0% 100-4300-431-403E 100-4300-431-403 REPAIRS & MTCE - STORM SEWER20,000.00 9,618.56 20,000.00 677.22 21,500.00 1,500.00 7.5% 100-4300-431-404E 100-4300-431-404 REPAIRS & MTCE - EQUIP, VEH75,862.10 98,183.37 88,000.00 18,778.86 88,000.00 - 0.0% 100-4300-431-405E 100-4300-431-405 REPAIRS & MTCE - STREETS-CRACKFILL13,159.08 13,743.70 15,000.00 - 15,000.00 - 0.0% Crack-fill remains on Ops 100-4300-431-409E 100-4300-431-409 REPAIRS & MTCE - STREETS126.00 - - - - - N/A This line item has been moved to CIP for future work 100-4300-431-415E 100-4300-431-415 REPAIRS & MTCE - RAIL SPUR- 4,960.08 10,000.00 - 10,000.00 - 0.0% 100-4300-431-433E 100-4300-431-433 DUES, LICENSES, SUBSCRIPTIONS562.00 531.50 700.00 547.00 700.00 - 0.0% 100-4300-431-435E 100-4300-431-435 COMPOST49,433.84 62,512.43 72,000.00 6,062.88 12,000.00 (60,000.00) -83.3% SCORE funding reduces from $55K in 2025 to 15K in 2026. County now bids and coordinates grinding and removals at all sites, including receiving invoices and paying directly to contractor. 100-4300-431-439E 100-4300-431-439 CLEANUP DAY11,839.47 6,693.82 15,000.00 4,997.75 11,000.00 (4,000.00) -26.7% Total Other Services and Charges316,313.65 330,617.86 370,985.35 98,209.62 309,150.00 (61,835.35) -16.7% Total Public Works1,338,805.26 1,228,906.79 1,403,800.29 600,315.72 1,342,303.00 (61,497.29) -4.4% ## TOTAL PUBLIC WORKS 1,338,805.26 1,228,906.79 1,403,800.29 600,315.72 1,342,303.00 (61,497.29) -4.4% ## GF Expense Budget Detail 015 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKER ## 2027 EXPENDITURES BUDGET ## GENERAL FUND ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 ## Parks ## Personnel Services 100-4500-451-101E 100-4500-451-101 WAGES - DEPT HEAD36,179.00 40,737.11 40,589.00 21,734.81 42,268.00 1,679.00 4.1% Leadership cost assigned to Parks - 10% each of 3 staff - consistent with prior budget. 100-4500-451-102E 100-4500-451-102 WAGES - FULL-TIME6,052.83 183,800.40 191,217.00 102,133.05 201,747.00 10,530.00 5.5% Lead 30%, Admin 15%, 6 Full Time Streets/Parks at 26%, Mechanic at 30% - consistent with prior budget. 100-4500-451-103E 100-4500-451-103 WAGES - OTHER114,132.16 9,791.56 15,000.00 9,793.38 15,000.00 - 0.0% Part-time parks 100-4500-451-121E 100-4500-451-121 EMPLOYER PERA11,234.41 16,940.10 18,509.00 9,497.31 19,424.00 915.00 4.9% Follows wages 100-4500-451-122E 100-4500-451-122 EMPLOYER FICA11,065.47 16,948.55 18,879.00 9,892.94 19,812.00 933.00 4.9% Follows wages 100-4500-451-123E 100-4500-451-123 EMPLOYER PFML- - 1,738.00 518.88 1,166.00 (572.00) -32.9% Follows wages - new in 2026 100-4500-451-129E 100-4500-451-129 PENSION EXPENSE- - - - - - N/A 100-4500-451-131E 100-4500-451-131 HEALTH INSURANCE29,995.93 44,145.69 54,156.00 17,793.83 42,155.00 (12,001.00) -22.2% Follows wages 100-4500-451-151E 100-4500-451-151 WORKERS COMPENSATION INSURANCE6,957.83 5,794.65 9,457.46 7,386.00 7,980.00 (1,477.46) -15.6% Total Personnel Services215,617.63 318,158.06 349,545.46 178,750.20 349,552.00 6.54 0.0% ## Supplies 100-4500-451-210E 100-4500-451-210 PROGRAM SUPPLIES6,046.40 651.00 4,000.00 1,138.28 4,000.00 - 0.0% 100-4500-451-211E 100-4500-451-211 GENERAL OPERATING6,896.84 8,469.14 10,000.00 8,595.12 11,400.00 1,400.00 14.0% 100-4500-451-212E 100-4500-451-212 FUEL/TRANSPORTATION9,710.89 14,057.86 10,000.00 4,588.35 10,000.00 - 0.0% 100-4500-451-225E 100-4500-451-225 LANDSCAPING MATERIALS28,751.97 28,061.84 30,500.00 41,118.72 39,000.00 8,500.00 27.9% Irrigation repair supplies, wood chips, field paint, baseball field chalk, clay and conditioner for baseball fields, black dirt, grass seed, fertilizer and weed killer. 100-4500-451-240E 100-4500-451-240 TOOLS/MINOR EQUIP5,284.05 4,189.17 5,200.00 3,992.25 5,400.00 200.00 3.8% Total Supplies56,690.15 55,429.01 59,700.00 59,432.72 69,800.00 10,100.00 16.9% ## Other Services and Charges 100-4500-451-305E 100-4500-451-305 CONFERENCES AND TRAINING1,187.23 - 600.00 175.00 600.00 - 0.0% 100-4500-451-306E 100-4500-451-306 CONTRACTED SERVICES128.55 4,559.31 5,000.00 - 5,000.00 - 0.0% Lawn mowing for parks is done by PW staff (allocated in wages) 100-4500-451-321E 100-4500-451-321 TELEPHONE3,225.63 3,133.05 2,100.00 1,839.87 4,000.00 1,900.00 90.5% 100-4500-451-361E 100-4500-451-361 INSURANCE13,188.34 11,595.16 13,584.80 15,130.00 16,300.00 2,715.20 20.0% 100-4500-451-381E 100-4500-451-381 UTILITIES8,606.50 19,298.91 22,000.00 7,315.01 22,000.00 - 0.0% 2025 and 2026 include water utility charges. 100-4500-451-384E 100-4500-451-384 REFUSE/SANITATION16,952.56 15,364.40 17,000.00 6,186.21 23,000.00 6,000.00 35.3% Garbage service and potable toilet rentals for parks. 100-4500-451-401E 100-4500-451-401 REPAIRS & MTCE - BUILDING28,941.34 32,374.05 32,000.00 14,768.20 32,000.00 - 0.0% 100-4500-451-404E 100-4500-451-404 REPAIRS & MTCE - EQUIP, VEH19,972.79 32,294.12 23,000.00 16,479.26 25,300.00 2,300.00 10.0% Total Other Services and Charges92,202.94 118,619.00 115,284.80 61,893.55 128,200.00 12,915.20 11.2% Total Parks364,510.72 492,206.07 524,530.26 300,076.47 547,552.00 23,021.74 4.4% ## Becker Athletic Complex (BAC) ## Personnel Services 100-4510-451-102E 100-4510-451-102 WAGES - FULL-TIME623.86 19,005.57 19,533.00 10,698.85 20,334.00 801.00 4.1% 6 Full Time Streets/Parks at 4% reflects actual time spent 100-4510-451-103E 100-4510-451-103 WAGES - OTHER1,637.22 3.91 - 21.29 - - N/A Moved to object code 102 100-4510-451-121E 100-4510-451-121 EMPLOYER PERA11.04 1,422.94 1,465.00 817.88 1,524.00 59.00 4.0% Follows wages 100-4510-451-122E 100-4510-451-122 EMPLOYER FICA112.62 1,405.96 1,496.00 808.92 1,554.00 58.00 3.9% Follows wages 100-4510-451-123E 100-4510-451-123 EMPLOYER PFML- - 138.00 41.25 92.00 (46.00) -33.3% Follows wages - new in 2026 100-4510-451-131E 100-4510-451-131 HEALTH INSURANCE- 3,268.40 4,644.00 1,585.02 3,885.00 (759.00) -16.3% Follows wages 100-4510-451-151E 100-4510-451-151 WORKERS COMP INSUR- - 799.38 624.00 670.00 (129.38) -16.2% Total Personnel Services2,384.74 25,106.78 28,075.38 14,597.21 28,059.00 (16.38) -0.1% Total Becker Athletic Complex2,384.74 25,106.78 28,075.38 14,597.21 28,059.00 (16.38) -0.1% ## GF Expense Budget Detail 016 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 ## ABPRSTUVWX -112/31/202412/31/202512/31/202612/31/202612/31/2027 - - - - - ## CITY OF BECKERBWAccount BudgetBWAccount BudgetBWAccount BudgetBWAccount Budget ## BWAccount Budget ## 2027 BUDGET ## COMMUNITY CENTER ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) ## REVENUES ## Property Tax Levy ## 220-3100-311 R 220-3100-311 TAXES 587,604.00$ 652,497.77$ 745,973.49$ 261,090.55$ 718,595.96$ (27,377.53) -3.7% ## Intergovernmental 220-3410-331 R 220-3410-331 LOCAL GRANTS- - - - - - N/A ## Charges for Services 220-3410-380 R 220-3410-380 MERCHANDISE SALES3,233.80 4,974.04 3,500.00 3,929.57 4,900.00 1,400.00 40.0% Increase due to adding Becker Clothing Line 220-3410-382 R 220-3410-382 EQUIPMENT RENTAL2,313.80 2,007.02 2,500.00 1,099.64 2,500.00 - 0.0% Limited amount of rental items 220-3410-383 R 220-3410-383 SEASONAL USER FEES336,337.45 367,631.71 333,000.00 189,460.37 367,361.00 34,361.00 10.3% Memberships- Increase based on pacing ## 220-3410-384 R 220-3410-384 DAILY USER FEES 105,079.95 99,972.35 110,000.00 51,206.63 110,000.00 - 0.0% Daily usage fees - includes portion of birthday parties 220-3410-385 R 220-3410-385 PROGRAM REVENUE7,892.00 9,519.60 20,000.00 4,323.00 10,000.00 (10,000.00) -50.0% Reduction based on past year trends, and pacing 220-3410-386 R 220-3410-386 FITNESS REVENUE5,365.00 5,105.00 5,000.00 2,479.00 5,000.00 - 0.0% Fitness class and programs 220-3410-387 R 220-3410-387 BUILDING RENTAL26,685.50 34,425.90 32,687.00 29,014.26 40,000.00 7,313.00 22.4% Room rentals, birthday parties, park rentals- Increased rental activity 220-3410-388 R 220-3410-388 VENDING2,164.02 2,501.59 4,000.00 1,600.02 3,500.00 (500.00) -12.5% Vending. Passive arcade income from Bday parties and youth events. In year 3 of 3 year contract. 220-3410-390 R 220-3410-390 COMMUNITY DISCOUNTS(20,570.37) (15,790.33) (19,000.00) (6,551.12) (17,000.00) 2,000.00 -10.5% Staff memberships based on Rec and Leisure benefits and Community Discounts. 220-3410-395 R 220-3410-395 CASH OVER/SHORT108.09 55.90 - 208.64 - - N/A 220-3420-384 R 220-3420-384 DAILY USER FEES364.53 293.30 1,000.00 353.30 1,000.00 - 0.0% Tot swim daily fees 220-3420-385 R 220-3420-385 PROGRAM REVENUE24,467.24 17,330.08 20,000.00 16,603.84 20,000.00 - 0.0% Swimming lessons and other aquatic programs 220-3430-385 R 220-3430-385 PROGRAM REVENUE237,348.04 214,752.00 230,000.00 142,341.70 250,000.00 20,000.00 8.7% Adventure Zone- Increased rates & enrollment 220-3470-380 R 220-3470-380 MERCHANDISE SALES- - - - - - N/A BAC Concessions -3470 220-3480-380 R 220-3480-380 MERCHANDISE SALES20,848.64 19,732.44 25,000.00 9,686.68 20,000.00 (5,000.00) -20.0% BCC Concessions-Reduction based on past trends Total Other Charges for Services751,637.69 762,510.60 767,687.00 445,755.53 817,261.00 49,574.00 6.5% Greater than 50% of revenue is generated through memberships and user fees. ## Miscellaneous 220-3410-361 R 220-3410-361 DONATIONS RECEIVED4,155.50 5,770.00 4,770.00 2,700.00 4,770.00 - 0.0% General Donations - Sponsorships 220-3490-361 R 220-3490-361 DONATIONS RECEIVED29,492.00 - - 15,000.00 - - N/A Freedom Days Donations 220-3490-363 R 220-3490-363 REIMBURSEMENT6,517.37 8,612.35 - 4,959.17 3,000.00 3,000.00 N/A Diesel Generator Credit 220-3490-399 R 220-3490-399 MISCELLANEOUS240.00 - - - - - N/A Freedom Days Revenue 220-3600-362 R 220-3600-362 INTEREST1,192.82 420.29 1,000.00 - - (1,000.00) -100.0% This line item is recorded in the general fund 220-3600-369 R 220-3600-369 UNREALIZED GAIN ON INVESTMENTS76.85 - - - - - N/A This line item is recorded in the general fund Total Miscellaneous41,674.54 14,802.64 5,770.00 22,659.17 7,770.00 2,000.00 34.7% TOTAL REVENUES1,380,916.23 1,429,811.01 1,519,430.49 729,505.25 1,543,626.96 24,196.47 1.6% ## OTHER FINANCING SOURCES 220-3900-392 R 220-3900-392 OPERATING TRANSFERS IN8,022.87 13,540.45 - - - - N/A TOTAL OTHER FINANCING SOURCES8,022.87 13,540.45 - - - - N/A TOTAL REVENUES AND OTHER FINANCING SOURCES1,388,939.10 1,443,351.46 1,519,430.49 729,505.25 1,543,626.96 24,196.47 1.6% ## BCC BUDGET DETAIL 017 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKERBWAccount BudgetBWAccount BudgetBWAccount BudgetBWAccount Budget ## BWAccount Budget ## 2027 BUDGET ## COMMUNITY CENTER ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 118 ## EXPENDITURES ## OPERATIONS ## Personnel Services 220-4450-540-101 E 220-4450-540-101 WAGES - DEPARTMENT HEAD153,744.03 69,677.69 69,905.00 38,196.32 72,578.00 2,673.00 3.8% Director of Public Services 12.5%, Asst Director of Rec & Leisure 40% 220-4450-540-102 E 220-4450-540-102 WAGES - FULL-TIME66,587.41 163,816.27 177,211.00 93,412.29 219,169.00 41,958.00 23.7% 100% Recreation Services Manager, 100% Admin Assistant, 50% Fitness & Special Events Coord. 220-4450-540-103 E 220-4450-540-103 WAGES - OTHER173,671.31 171,829.05 173,246.00 93,347.71 123,600.00 (49,646.00) -28.7% ## Reduction due to PT Coord. Moving to FT 220-4450-540-106 E 220-4450-540-106 MEETINGS- - - - - - N/A 220-4450-540-121 E 220-4450-540-121 EMPLOYER PERA27,688.23 28,057.58 31,527.00 16,293.28 31,152.00 (375.00) -1.2% Follows Wages 220-4450-540-122 E 220-4450-540-122 EMPLOYER FICA30,002.81 33,019.41 32,157.00 18,757.36 31,774.00 (383.00) -1.2% Follows Wages 220-4450-547-122 E 220-4450-547-122 EMPLOYER FICA- 31.71 - - - - N/A Follows Wages 220-4450-540-123 E 220-4450-540-123 EMPLOYER PFML2,959.00 878.03 1,869.00 (1,090.00) -36.8% Follows Wages - new in 2026 220-4450-540-131 E 220-4450-540-131 HEALTH INSURANCE62,870.15 46,481.66 58,294.00 24,425.30 67,278.00 8,984.00 15.4% Follows Wages - Rec Serv. Manager, Admin Assist., 50% Fitness & Special Events Coord. 220-4450-540-141 E 220-4450-540-141 UNEMPLOYMENT COMPENSATION- - - - - - N/A 220-4450-540-151 E 220-4450-540-151 WORKERS COMPENSATION INSURANCE8,203.28 5,207.15 4,297.72 3,356.00 3,620.00 (677.72) -15.8% W/C insurance Total Personnel Services522,767.22 518,120.52 549,596.72 288,666.29 551,040.00 1,443.28 0.3% ## Supplies 220-4450-540-201 E 220-4450-540-201 OFFICE SUPPLIES2,098.34 2,752.65 2,250.00 2,590.96 2,500.00 250.00 11.1% 220-4450-540-210 E 220-4450-540-210 PROGRAM SUPPLIES11,674.67 14,598.10 15,000.00 3,272.08 15,000.00 - 0.0% Special events and other recreational programming, excluding fitness, AZ, and aquatics programs 220-4450-540-211 E 220-4450-540-211 GENERAL OPERATING6,450.96 10,810.81 4,000.00 520.86 - (4,000.00) ## -100.0% Removing Gen. Operating line- Consolidating with Contracted Services 220-4450-540-212 E 220-4450-540-212 FUEL/TRANSPORTATION- - - 10.00 - - ## N/A 220-4450-540-213 E 220-4450-540-213 UNIFORMS948.00 4,366.50 3,000.00 - 3,000.00 - 0.0% 220-4450-540-240 E 220-4450-540-240 TOOLS/MINOR EQUIP- 149.64 - 250.70 - - ## N/A 220-4450-540-291 E 220-4450-540-291 MDSE FOR RESALE1,979.89 6,805.70 2,500.00 1,924.23 3,600.00 1,100.00 ## 44.0% Clothing Line 220-4450-547-291 E 220-4450-547-291 MDSE FOR RESALE321.00 238.45 - - - - ## N/A 220-4450-548-211 E 220-4450-548-211 GENERAL OPERATING72.19 - - - - - ## N/A 220-4450-548-291 E 220-4450-548-291 MDSE FOR RESALE14,610.25 15,191.87 5,274.85 5,274.85 15,000.00 9,725.15 184.4% Concessions Total Supplies38,155.30 54,913.72 32,024.85 13,843.68 39,100.00 7,075.15 22.1% ## Other Services and Charges 220-4450-540-304 E 220-4450-540-304 LEGAL FEES- - - - - - ## N/A 220-4450-540-305 E 220-4450-540-305 CONFERENCES AND TRAINING101.98 1,819.78 1,000.00 80.00 1,000.00 - 0.0% 220-4450-540-306 E 220-4450-540-306 CONTRACTED SERVICES23,110.40 26,289.32 20,000.00 9,607.85 24,000.00 4,000.00 20.0% Recurring expenditures 220-4450-540-317 E 220-4450-540-317 CREDIT CARD FEES23,942.89 25,200.77 22,000.00 13,208.31 25,000.00 3,000.00 13.6% This is in line with experience. Model does not recommend charging convenience fee. 220-4450-540-321 E 220-4450-540-321 TELEPHONE8,151.13 6,355.53 8,000.00 3,122.61 6,500.00 (1,500.00) -18.8% Savings from Teams Phone switch 220-4450-540-341 E 220-4450-540-341 ADVERTISING5,410.48 6,808.26 10,000.00 3,530.19 10,000.00 - 0.0% 220-4450-540-361 E 220-4450-540-361 INSURANCE14,658.66 19,982.00 21,709.96 18,511.00 21,709.96 - 0.0% Insurance Allocation Assumptions for 2027 based on liability and property assignment. 220-4450-540-362 E 220-4450-540-362 INSURANCE DEDUCTIBLES- - - - - - ## N/A 220-4450-540-381 E 220-4450-540-381 UTILITIES130,904.71 182,568.45 215,000.00 84,714.81 200,000.00 (15,000.00) -7.0% Adjustment based on trending usage, and more efficient equipment upgrades 220-4450-540-404 E 220-4450-540-404 REPAIRS & MTCE - EQUIP, VEH- - - 9.99 - - ## N/A 220-4450-540-432 E 220-4450-540-432 UNCOLLECTIBLE CHECKS- - - - - - ## N/A 220-4450-540-433 E 220-4450-540-433 DUES, LICENSES, SUBSCRIPTIONS1,193.58 2,982.24 2,500.00 4,324.94 3,000.00 500.00 20.0% 220-4450-548-433 E 220-4450-548-433 DUES, LICENSES, SUBSCRIPTIONS- - - - - - ## N/A Total Other Services and Charges207,473.83 272,006.35 300,209.96 137,109.70 291,209.96 (9,000.00) -3.0% TOTAL OPERATIONS768,396.35 845,040.59 881,831.53 439,619.67 881,349.96 (481.57) -0.1% ## BCC BUDGET DETAIL 018 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKERBWAccount BudgetBWAccount BudgetBWAccount BudgetBWAccount Budget ## BWAccount Budget ## 2027 BUDGET ## COMMUNITY CENTER ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 162 ## MAINTENANCE ## Personnel Services 220-4450-541-102 E 220-4450-541-102 WAGES - FULL-TIME44,114.35 47,244.00 49,932.00 26,598.94 53,084.00 3,152.00 6.3% Maintenance Coordinator 70% 220-4450-541-103 E 220-4450-541-103 WAGES - OTHER18,583.12 2,513.59 15,000.00 6,988.08 30,000.00 15,000.00 100.0% Custodial services are now in-house 220-4450-541-121 E 220-4450-541-121 EMPLOYER PERA5,492.20 3,736.64 4,870.00 2,308.87 6,231.00 1,361.00 27.9% Follows wages 220-4450-541-122 E 220-4450-541-122 EMPLOYER FICA5,703.86 3,679.54 4,968.00 2,479.62 6,356.00 1,388.00 27.9% Follows wages ## 220-4450-541-123 E 220-4450-541-123 EMPLOYER PFML457.00 130.22 374.00 (83.00) -18.2% Follows wages - new in 2026 220-4450-541-131 E 220-4450-541-131 HEALTH INSURANCE17,477.29 17,695.49 20,584.00 8,509.23 18,939.00 (1,645.00) -8.0% Follows wages 220-4450-541-141 E 220-4450-541-141 UNEMPLOYMENT COMPENSATION- - - - - - ## N/A 220-4450-541-151 E 220-4450-541-151 WORKERS COMPENSATION INSURANCE1,202.15 699.72 628.75 491.00 530.00 (98.75) -15.7% Total Personnel Services92,572.97 75,568.98 96,439.75 47,505.96 115,514.00 19,074.25 19.8% ## Supplies 220-4450-541-211 E 220-4450-541-211 GENERAL OPERATING26.00 302.63 - 43.99 - - ## N/A 220-4450-541-212 E 220-4450-541-212 FUEL/TRANSPORTATION381.75 162.87 500.00 42.96 500.00 - 0.0% 220-4450-541-213 E 220-4450-541-213 UNIFORMS- - - - - - ## N/A 220-4450-541-225 E 220-4450-541-225 LANDSCAPING MATERIALS325.93 688.97 2,500.00 1,898.24 2,500.00 - 0.0% 220-4450-541-231 E 220-4450-541-231 CLEANING SUPPLIES17,662.13 9,251.43 14,000.00 4,749.50 14,000.00 - 0.0% 220-4450-541-232 E 220-4450-541-232 PAPER PRODUCTS3,772.31 844.03 3,000.00 991.81 3,000.00 - 0.0% 220-4450-541-233 E 220-4450-541-233 LIGHT BULBS- - 1,000.00 13.98 1,000.00 - 0.0% 220-4450-541-240 E 220-4450-541-240 TOOLS/MINOR EQUIP843.49 891.68 1,000.00 422.86 1,000.00 - 0.0% Total Supplies23,011.61 12,141.61 22,000.00 8,163.34 22,000.00 - 0.0% ## Other Services and Charges 220-4450-541-306 E 220-4450-541-306 CONTRACTED SERVICES31,274.16 41,927.01 33,000.00 16,188.45 23,000.00 (10,000.00) -30.3% Reallocation to Wages due to custodial services moving to in-house vs contracting out. 220-4450-541-384 E 220-4450-541-384 REFUSE/SANITATION2,857.26 2,652.04 3,500.00 1,586.20 3,500.00 - 0.0% 220-4450-541-401 E 220-4450-541-401 REPAIRS & MTCE - BUILDING19,942.39 23,099.68 35,000.00 16,260.68 35,000.00 - 0.0% Holding this budget to accommodate aging of the building. 220-4450-541-404 E 220-4450-541-404 REPAIRS & MTCE - EQUIP, VEH12,122.83 9,509.25 10,000.00 - 10,000.00 - 0.0% 220-4450-541-433 E 220-4450-541-433 DUES, LICENSES, SUBSCRIPTIONS260.00 340.00 - 220.00 350.00 350.00 ## N/A Total Other Services and Charges66,456.64 77,527.98 81,500.00 34,255.33 71,850.00 (9,650.00) -11.8% TOTAL MAINTENANCE182,041.22 165,238.57 199,939.75 89,924.63 209,364.00 9,424.25 4.7% ## BCC BUDGET DETAIL 019 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKERBWAccount BudgetBWAccount BudgetBWAccount BudgetBWAccount Budget ## BWAccount Budget ## 2027 BUDGET ## COMMUNITY CENTER ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 ## POOL ## Personnel Services 220-4450-542-102 E 220-4450-542-102 WAGES - FULL-TIME- - - - 34,083.00 34,083.00 ## N/A 50% Aquatics/AZ Coordinator Wages 220-4450-542-103 E 220-4450-542-103 WAGES - OTHER121,865.19 127,481.05 124,248.00 69,362.34 72,100.00 (52,148.00) -42.0% Reallocation in PT Aquatics Coordinator, to FT Coord. 220-4450-542-121 E 220-4450-542-121 EMPLOYER PERA3,682.92 3,789.08 6,957.00 2,187.04 5,530.00 (1,427.00) -20.5% Follows wage allocation, actuals depend on specific staff and PERA eligibility. 220-4450-542-122 E 220-4450-542-122 EMPLOYER FICA9,186.40 9,440.27 9,505.00 4,909.66 8,122.00 (1,383.00) -14.6% Follows wages ## 220-4450-542-123 E 220-4450-542-123 EMPLOYER PFML875.00 270.57 478.00 (397.00) -45.4% Follows wages - new in 2026 220-4450-542-131 E 220-4450-542-131 HEALTH INSURANCE- 2,083.96 15,446.00 2,910.60 4,965.00 (10,481.00) -67.9% Follows wages 220-4450-542-151 E 220-4450-542-151 WORKERS COMPENSATION INSURANCE1,910.46 1,403.94 1,162.66 908.00 980.00 (182.66) -15.7% Total Personnel Services136,644.97 144,198.30 158,193.66 80,548.21 126,258.00 (31,935.66) -20.2% ## Supplies 220-4450-542-210 E 220-4450-542-210 PROGRAM SUPPLIES1,040.56 1,861.33 2,500.00 406.91 2,500.00 - 0.0% 220-4450-542-211 E 220-4450-542-211 GENERAL OPERATING40.92 - - - - - ## N/A 220-4450-542-216 E 220-4450-542-216 CHEMICALS & FERTILIZER12,692.24 12,479.92 13,000.00 6,262.94 13,000.00 - 0.0% 220-4450-542-240 E 220-4450-542-240 TOOLS/MINOR EQUIP391.69 39.12 - 417.16 - - ## N/A Total Supplies14,165.41 14,380.37 15,500.00 7,087.01 15,500.00 - 0.0% ## Other Services and Charges 220-4450-542-305 E 220-4450-542-305 CONFERENCES AND TRAINING200.00 720.00 2,500.00 83.09 2,500.00 - 0.0% 220-4450-542-401 E 220-4450-542-401 REPAIRS & MTCE - BUILDING769.85 1,794.25 1,500.00 176.65 1,500.00 - 0.0% 220-4450-542-404 E 220-4450-542-404 REPAIRS & MTCE - EQUIP, VEH14,089.70 6,905.78 6,000.00 4,576.65 6,000.00 - 0.0% 220-4450-542-433 E 220-4450-542-433 DUES, LICENSES, SUBSCRIPTIONS1,310.00 199.00 500.00 120.00 300.00 (200.00) -40.0% Total Other Services and Charges16,369.55 9,619.03 10,500.00 4,956.39 10,300.00 (200.00) -1.9% TOTAL POOL167,179.93 168,197.70 184,193.66 92,591.61 152,058.00 (32,135.66) -17.4% ## ADVENTURE ZONE ## Personnel Services 220-4450-543-102 E 220-4450-543-102 WAGES - FULL-TIME- - - - 34,083.00 34,083.00 ## N/A 50% Aquatics/AZ Coord. Wages 220-4450-543-103 E 220-4450-543-103 WAGES - OTHER168,813.93 157,681.44 161,522.00 81,714.21 110,000.00 (51,522.00) -31.9% Reallocation in PT Aquatics Coord. To FT Coord. 220-4450-543-121 E 220-4450-543-121 EMPLOYER PERA4,739.30 3,589.42 12,114.00 2,239.57 10,806.00 (1,308.00) -10.8% Follows wages 220-4450-543-122 E 220-4450-543-122 EMPLOYER FICA12,435.11 11,743.83 12,356.00 6,264.42 11,022.00 (1,334.00) -10.8% Follows wages ## 220-4450-543-123 E 220-4450-543-121 EMPLOYER PFML1,137.00 318.79 648.00 (489.00) -43.0% Follows wages - new in 2026 220-4450-543-131 E 220-4450-543-131 HEALTH INSURANCE- 5,431.69 - - 4,965.00 4,965.00 ## N/A Follows wages 220-4450-543-151 E 220-4450-543-151 WORKERS COMPENSATION INSURANCE3,284.44 2,085.36 1,550.21 1,211.00 1,310.00 (240.21) -15.5% Total Personnel Services507,320.78 180,531.74 188,679.21 91,747.99 172,834.00 (15,845.21) -8.4% ## Supplies 220-4450-543-210 E 220-4450-543-210 PROGRAM SUPPLIES7,112.41 5,583.67 4,000.00 3,682.86 8,000.00 4,000.00 ## 100.0% Absorbing General Operating Funds 220-4450-543-211 E 220-4450-543-211 GENERAL OPERATING678.19 892.22 4,000.00 80.58 - (4,000.00) ## -100.0% Eliminating General Operating Account Code 220-4450-543-212 E 220-4450-543-212 FUEL/TRANSPORTATION2,216.44 1,062.54 2,500.00 31.90 2,500.00 - 0.0% Total Supplies10,007.04 7,538.43 10,500.00 3,795.34 10,500.00 - 0.0% ## Other Services and Charges 220-4450-543-306 E 220-4450-543-306 CONTRACTED SERVICES8,552.40 8,752.68 2,000.00 1,915.10 8,000.00 6,000.00 300.0% Total Other Services and Charges8,552.40 8,752.68 2,000.00 1,915.10 8,000.00 6,000.00 300.0% TOTAL ADVENTURE ZONE525,880.22 196,822.85 201,179.21 97,458.43 191,334.00 (9,845.21) -4.9% ## BCC BUDGET DETAIL 020 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKERBWAccount BudgetBWAccount BudgetBWAccount BudgetBWAccount Budget ## BWAccount Budget ## 2027 BUDGET ## COMMUNITY CENTER ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 ## FITNESS ## Personnel Services 220-4450-544-102 E 220-4450-544-103 WAGES - FULL-TIME- - - - 32,663.00 32,663.00 ## N/A 50% Special Events/Fitness Coord FT 220-4450-544-103 E 220-4450-544-103 WAGES - OTHER37,894.30 43,707.63 30,000.00 25,617.34 40,000.00 10,000.00 ## 33.3% PT Fitness Instructors 220-4450-544-121 E 220-4450-544-121 EMPLOYER PERA196.05 240.60 405.00 134.34 2,990.00 2,585.00 638.3% Follows wages 220-4450-544-122 E 220-4450-544-122 EMPLOYER FICA254.90 305.65 413.00 165.55 3,049.00 2,636.00 638.3% Follows wages 220-4450-544-123 E 220-4450-544-123 EMPLOYER PFML211.00 99.95 327.00 116.00 55.0% Follows wages - new in 2026 220-4450-544-131 E 220-4450-544-131 HEALTH INSURANCE- - - - 13,512.00 13,512.00 ## N/A 50% Benefit cost Special Events/Fitness Coord 220-4450-544-141 E 220-4450-544-141 UNEMPLOYMENT COMPENSATION- - - - - - ## N/A 220-4450-544-151 E 220-4450-544-151 WORKERS COMPENSATION INSURANCE1,285.40 388.22 332.19 259.00 280.00 (52.19) -15.7% Total Personnel Services39,630.65 44,642.10 31,361.19 26,276.18 92,821.00 61,459.81 196.0% ## Supplies 220-4450-544-210 E 220-4450-544-210 PROGRAM SUPPLIES1,089.26 8,918.14 1,500.00 3,128.08 8,000.00 6,500.00 433.3% Group Fitness and general fitness purchases Total Supplies1,089.26 8,918.14 1,500.00 3,128.08 8,000.00 6,500.00 433.3% ## Other Services and Charges 220-4450-544-404 E 220-4450-544-404 REPAIRS AND MTCE - EQUIP, VEH4,457.02 3,309.65 3,500.00 854.04 3,500.00 - 0.0% Repairs to fitness specific equipment Total Other Services and Charges4,457.02 3,309.65 3,500.00 854.04 3,500.00 - 0.0% TOTAL FITNESS45,176.93 56,869.89 36,361.19 30,258.30 104,321.00 67,959.81 186.9% ## FREEDOM DAYS ## Supplies 220-4450-549-211 E 220-4450-549-211 GENERAL OPERATING6,488.02 19.57 - - - - ## N/A Total Supplies6,488.02 19.57 - - - - N/A ## Other Services and Charges 220-4450-549-341 E 220-4450-549-341 ADVERTISING3,052.88 164.29 200.00 167.89 200.00 - 0.0% 220-4450-549-411 E 220-4450-549-411 RENTAL EXPENDITURE5,180.00 5,998.00 6,000.00 - - (6,000.00) -100.0% Consolidate value into Freedom Day Entertainment budget 220-4450-549-491 E 220-4450-549-491 PARADE- - - - - - ## N/A 220-4450-549-492 E 220-4450-549-492 FREEDOM DAY ENTERTAINMENT15,709.68 5,000.00 - 20,000.00 5,000.00 5,000.00 N/A Pass through of Lion's Donation in 2026 220-4450-549-496 E 220-4450-549-496 PRIZES701.86 - - - - - ## N/A Total Other Services and Charges24,644.42 11,162.29 6,200.00 20,167.89 5,200.00 (1,000.00) -16.1% TOTAL FREEDOM DAYS31,132.44 11,181.86 6,200.00 20,167.89 5,200.00 (1,000.00) -16.1% TOTAL EXPENDITURES1,719,807.09 1,443,351.46 1,509,705.34 770,020.53 1,543,626.96 33,921.62 2.2% ## OTHER FINANCING USES ## Transfers Out 220-4900-491-720 E 220-4900-491-720 TRANSFER OUT - REV CAP- - - - - - N/A 220-4900-491-721 E 220-4900-491-721 TRANSFER OUT - OTHER- - - - - - N/A Total Transfers Out- - - - - - N/A TOTAL EXPENDITURES AND OTHER FINANCING USES1,719,807.09 1,443,351.46 1,509,705.34 770,020.53 1,543,626.96 33,921.62 2.2% ## EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES(330,867.99) - 9,725.15 (40,515.28) - (9,725.15) -100.0% ## BCC BUDGET DETAIL 021 3 4 5 6 7 8 ## ABPRSTUVWX ## CITY OF BECKERBWAccount BudgetBWAccount BudgetBWAccount BudgetBWAccount Budget ## BWAccount Budget ## 2027 BUDGET ## COMMUNITY CENTER ## AmountPercentage ## IncreaseIncrease AccountAccount Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 296 297 298 299 300 301 302 303 304 305 306 307 ## 101 WAGES - DEPARTMENT HEAD 153,744.03 69,677.69 69,905.00 38,196.32 72,578.00 2,673.00 3.8% 102 WAGES - FULL-TIME110,701.76 211,060.27 227,143.00 120,011.23 373,082.00 145,939.00 64.2% ## 103 WAGES - OTHER 520,827.85 503,212.76 504,016.00 277,029.68 375,700.00 (128,316.00) -25.5% 121 EMPLOYER PERA41,798.70 39,413.32 55,873.00 23,163.10 56,709.00 836.00 1.5% 122 EMPLOYER FICA57,583.08 58,220.41 59,399.00 32,576.61 60,323.00 924.00 1.6% 123 EMPLOYER PFML- - 5,639.00 1,697.56 3,696.00 (1,943.00) -34.5% 131 HEALTH INSURANCE80,347.44 71,692.80 94,324.00 35,845.13 109,659.00 15,335.00 16.3% Wages and Benefits - BCC965,002.86 953,277.25 1,016,299.00 528,519.63 1,051,747.00 35,448.00 3.5% ## BCC BUDGET DETAIL 022 ## CITY OF BECKER ## GENERAL FUND ## 2027 BUDGET ## AmountPercentage ## IncreaseIncrease 2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) ## REVENUES AND OTHER FINANCING SOURCES Property Tax Levy$5,817,408.92 $5,766,830.18 $6,031,864.49 $2,317,901.45 6,219,892.96$ $188,028.473.1% Other Taxes26,165.12 19,960.70 26,500.00 8,458.82 20,650.00 (5,850.00) -22.1% Licenses and Permits283,256.28 325,153.23 190,400.00 110,995.68 351,600.00 161,200.00 84.7% Intergovernmental331,234.74 926,980.45 380,960.00 20,050.50 280,900.00 (100,060.00) -26.3% Charges for Services810,121.91 819,472.92 806,587.00 484,525.67 856,161.00 49,574.00 6.1% Fines and Forfeitures16,346.35 12,353.60 17,500.00 9,112.70 17,700.00 200.00 1.1% Special Assessments934.53 10,524.86 4,800.00 - 4,800.00 - 0.0% Miscellaneous281,468.27 480,080.13 119,270.00 123,084.04 129,970.00 10,700.00 9.0% Transfers In- 13,540.45 - - - - N/A Total Revenues and Other Financing Sources7,566,936.12 8,374,896.52 7,577,881.49 3,074,128.86 7,881,673.96 303,792.47 4.0% ## EXPENDITURES ## GENERAL GOVERNMENT Mayor and Council40,515.78 44,748.20 46,151.15 27,166.24 46,047.00 (104.15) -0.2% Administration237,561.20 250,347.53 200,909.03 104,493.29 207,807.00 6,897.97 3.4% City Hall422,539.49 422,336.72 581,115.27 269,046.75 572,729.00 (8,386.27) -1.4% Finance471,502.17 411,129.11 444,211.17 226,220.61 451,377.00 7,165.83 1.6% Professional Services238,523.02 233,897.22 304,655.60 169,700.30 305,600.00 944.40 0.3% Planning237,259.63 217,640.30 256,189.28 113,862.36 264,209.00 8,019.72 3.1% Other General Government6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 - 0.0% TOTAL GENERAL GOVERNMENT1,653,901.29 1,586,099.08 1,839,231.50 916,489.55 1,853,769.00 $14,537.500.8% ## PUBLIC SAFETY Police1,443,353.30 1,307,562.74 1,592,763.91 748,721.97 1,704,050.00 111,286.09 7.0% Fire505,134.96 519,713.49 497,218.00 183,609.00 519,288.00 22,070.00 4.4% Building Inspection205,289.47 216,658.68 172,831.66 82,899.83 343,026.00 170,194.34 98.5% TOTAL PUBLIC SAFETY2,153,777.73 2,043,934.91 2,262,813.57 1,015,230.80 2,566,364.00 303,550.43 13.4% ## General Fund Budget Summary 023 ## PUBLIC WORKS Public Works1,338,805.26 1,228,906.79 1,403,800.29 600,315.72 1,342,303.00 (61,497.29) -4.4% TOTAL PUBLIC WORKS1,338,805.26 1,228,906.79 1,403,800.29 600,315.72 1,342,303.00 (61,497.29) -4.4% ## CULTURE AND RECREATION Parks and Recreation398,027.90 528,494.71 558,805.64 334,841.57 580,811.00 22,005.36 3.9% Community Center1,559,305.86 1,620,848.81 1,513,230.49 922,686.64 1,538,426.96 25,196.47 1.7% TOTAL CULTURE AND RECREATION1,957,333.76 2,149,343.52 2,072,036.13 1,257,528.21 2,119,237.96 47,201.83 2.3% TOTAL EXPENDITURES7,103,818.04 7,008,284.30 7,577,881.49 3,789,564.28 7,881,673.96 $303,792.474.0% ## OTHER FINANCING USES Transfers Out8,022.87 1,263,540.45 - - - - N/A TOTAL OTHER FINANCING USES8,022.87 1,263,540.45 - - - - N/A TOTAL EXPENDITURES AND OTHER FINANCING USES7,111,840.91 8,271,824.75 7,577,881.49 3,789,564.28 7,881,673.96 $303,792.474.0% ## NET CHANGE$455,095.21$103,071.77$0.00-$715,435.42$0.00- N/A ## General Fund Budget Summary 024 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 ## BPRSTUVWX ## CITY OF BECKERBWAccount BudgetBWAccount BudgetBWAccount BudgetBWAccount Budget ## BWAccount Budget ## 2027 BUDGET ## ECONOMIC DEVELOPMENT ## AmountPercentage ## IncreaseIncrease Account Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) ## REVENUES ## Property Tax Levy R 210-3100-311 TAXES247,469.22$ 234,205.26$ 200,000.00$ -$ 190,000.00$ (10,000.00)$ -5.0% ## Intergovernmental R 210-3600-331 LOCAL GRANTS124,052.39 125,947.61 - - - - N/A 125K of 2025 funding is deferred grant from 2024. R 210-3600-332 STATE GRANTS- - - - - - N/A Total Intergovernmental124,052.39 125,947.61 - - - - N/A ## Miscellaneous R 210-3600-324 PLANNING & ZONING APPLICATIONS- - - - - - N/A R 210-3600-357 MIF REVENUE- - - - - - N/A R 210-3600-358 INTEREST - MIF LOAN- - - - - - N/A R 210-3600-361 DONATIONS RECEIVED- - - - - - N/A R 210-3600-363 REIMBURSEMENTS- - - - - - N/A R 210-3600-362 INTEREST31,634.75 33,838.48 19,000.00 17,787.20 21,000.00 2,000.00 10.5% Interest Allocation R 210-3600-369 UNREALIZED GAIN ON INVESTMENTS732.49 26,700.57 - - - - N/A Total Miscellaneous32,367.24 60,539.05 19,000.00 17,787.20 21,000.00 2,000.00 10.5% TOTAL REVENUES403,888.85 420,691.92 219,000.00 17,787.20 211,000.00 (8,000.00) -3.7% ## OTHER FINANCING SOURCES R 210-3900-392 OPERATING TRANSFERS IN- - - - - - N/A TOTAL OTHER FINANCING SOURCES- - - - - - N/A TOTAL REVENUES AND OTHER FINANCING SOURCES403,888.85 420,691.92 219,000.00 17,787.20 211,000.00 (8,000.00) -3.7% ## EXPENDITURES ## Personnel Services E 210-4600-461-101 WAGES - DEPARTMENT HEAD59,945.85 67,635.36 71,521.00 37,889.15 75,949.00 4,428.00 6.2% ## CDD Director 47.5%, Finance Director/ EDA Treasurer 3% - consistent with prior budget E 210-4600-461-102 WAGES - FULL-TIME58,225.80 72,592.63 16,064.00 8,544.94 17,023.00 959.00 6.0% ## Associate Planner 15%, Admin 5% , Reduced for EDC position E 210-4600-461-103 WAGES - OTHER- (57,370.96) - - - - N/A Moved to object code 102 E 210-4600-461-106 MEETINGS- 1,500.00 1,100.00 - 1,100.00 - 0.0% E 210-4600-461-121 EMPLOYER PERA8,900.90 6,184.28 6,569.00 3,482.28 6,973.00 404.00 6.2% E 210-4600-461-122 EMPLOYER FICA8,843.48 5,976.47 6,701.00 3,392.78 7,113.00 412.00 6.1% E 210-4600-461-123 EMPLOYER PFML- - 617.00 180.94 418.00 (199.00) -32.3% E 210-4600-461-131 HEALTH INSURANCE17,736.38 17,237.42 19,363.00 7,839.42 17,517.00 (1,846.00) -9.5% E 210-4600-461-151 WORKERS COMPENSATION INSURANCE800.62 546.06 468.00 365.00 390.00 (78.00) -16.7% ## Total Personnel Services 154,453.03 114,301.26 122,403.00 61,694.51 126,483.00 4,080.00 3.3% ## EDA Budget Detail 025 3 4 5 6 7 8 ## BPRSTUVWX ## CITY OF BECKERBWAccount BudgetBWAccount BudgetBWAccount BudgetBWAccount Budget ## BWAccount Budget ## 2027 BUDGET ## ECONOMIC DEVELOPMENT ## AmountPercentage ## IncreaseIncrease Account Description2024 Amt2025 Amt2026 Budget 2026 YTD Amt 2027 Budget(Decrease)(Decrease) 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 ## Supplies E 210-4600-461-211 GENERAL OPERATING729.10 88.14 1,000.00 111.73 1,000.00 - 0.0% E 210-4600-461-212 FUEL/TRANSPORTATION- - - - - - N/A E 210-4600-461-240 TOOLS/MINOR EQUIP- - 1,000.00 35.99 1,000.00 - 0.0% E 210-4600-461-291 MDSE FOR RESALE- - - - - - N/A Total Supplies729.10 88.14 2,000.00 147.72 2,000.00 - 0.0% ## Other Services and Charges E 210-4600-461-304 LEGAL FEES6,366.25 - 4,000.00 - 5,000.00 1,000.00 25.0% E 210-4600-461-305 CONFERENCES AND TRAINING11,362.90 122.00 12,500.00 9,368.23 12,500.00 - 0.0% IEDC, Ehlers, EDAM E 210-4600-461-306 CONTRACTED SERVICES108,881.14 96,510.61 12,000.00 - - (12,000.00) -100.0% E 210-4600-461-310 PROFESSIONAL SERVICES25,796.25 16,317.00 28,097.00 - 95,317.00 67,220.00 239.2% Assumes $50K of EDA reserves fund AUAR update 2027 + $40K for EAW for 212 Acres E 210-4600-461-342 PROMOTION8,064.76 313.66 15,000.00 109.36 1,500.00 (13,500.00) -90.0% Promotion E 210-4600-461-422 PROPERTY IMPROVEMENT- 6,500.00 10,000.00 - 2,500.00 (7,500.00) -75.0% E 210-4600-461-433 DUES, LICENSES, SUBSCRIPTIONS6,167.50 12,612.28 13,000.00 9,238.91 14,000.00 1,000.00 7.7% ## IEDC, EDAM, Initiative Foundation, 1/3 Smart Gov E 210-4600-461-437 MISCELLANEOUS- - - - - - N/A E 210-4600-461-625 TAX ABATEMENTS- - - - - - N/A E 210-4600-461-631 TAXES1,803.36 1,692.00 - 1,666.00 1,700.00 1,700.00 N/A E 210-4600-461-640 SPECIAL ASSESSMENTS- - - - - - N/A Total Other Services and Charges168,442.16 134,067.55 94,597.00 20,382.50 132,517.00 37,920.00 40.1% ## Capital Outlay E 210-4600-461-510 CAPITAL EXPENDITURES- - - - - - N/A ## Debt Service E 210-4600-461-611 DEBT INTEREST- - - - - - N/A TOTAL EXPENDITURES323,624.29 248,456.95 219,000.00 82,224.73 261,000.00 42,000.00 19.2% ## OTHER FINANCING USES ## Transfers Out E 210-4600-461-720 TRANSFER OUT - REV CAP11,875.00 - - - - - N/A E 210-4900-491-721 TRANSFER OUT - OTHER- 14,981.03 - - - - N/A Total Transfers Out11,875.00 14,981.03 - - - - N/A TOTAL EXPENDITURES AND OTHER FINANCING USES335,499.29 263,437.98 219,000.00 82,224.73 261,000.00 42,000.00 19.2% ## EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES68,389.56 157,253.94 - (64,437.53) (50,000.00) (50,000.00) N/A ## EDA Budget Detail 026 ## Chart for Budget Presentation ## Levy/PayLevy/PayLevy/PayLevy/PayLevy/PayLevy/PayLevy/PayLevy/PayLevy/PayLevy/PayLevy/PayLevy/Pay 2023/2024 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029 2029/2030 2030/2031 2031/2032 2032/2033 2033/2034 2034/2035 ## FUND202420252026202720282029203020312032203320342035 ## 2010A100,000.00 2021A949,305.00 951,405.00 952,245.00 951,825.00 950,145.00 947,205.00 950,355.00 947,835.00 2024A570,632.00 547,470.00 550,620.00 547,890.00 549,990.00 551,460.00 552,300.00 552,510.00 552,090.00 551,040.00 549,360.00 1,049,305.00 1,522,037.00 1,499,715.00 1,502,445.00 1,498,035.00 1,497,195.00 1,501,815.00 1,500,135.00 552,510.00 552,090.00 551,040.00 549,360.00 - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 ## Current and Projected Bond Levies ## 2010A2021A2024A 027