--- ## author: Brenda Maas date: D:20260430080355-05'00' --- ## BIG LAKE FIRE DEPARTMENT - JPB ## Regular Meeting Agenda Tuesday May 05, 2026, 5:00pm Disclaimer: The agenda has been prepared to provide information regarding an upcoming meeting of the Big Lake Fire Department Joint Powers Board. This document does not claim to be complete and is subject to change. Notice of City Council/Town Board Quorum: Elected officials from the Big Lake City Council/Big Lake Township Board who are not appointed to the Big Lake Fire Joint Powers Board, may be in attendance in an observational role. No City or Town action will be taken at this meeting. 1. Call Meeting to order & Pledge of Allegiance to the United States of America ## 2. Roll Call ## 3. Approval of Meeting Agenda ## 4. Approval of Consent Agenda Items on the Consent Agenda are reviewed in total by the Fire Board and may be approved through one motion. Claims and payroll are reviewed by the Fire Chief & town board, prior to payment. All claims are sent in electronic format to the JPB ahead of JPB meeting, for review. Any item on the Consent Agenda may be removed by any Board Member for separate consideration. ## A. Minutes: Regular Board 01/06/2026 B. Ratify claims & payroll paid 01/01/2026 through 04/30/2026 C. Adopt Resolution 2026-02 Accepting General Donation -$200 Billeye Juarez – Jan Galdero memorial 5. Business ## A. 2025 Audit Findings – Nancy Schultzenberg B. Grass 14 & 16 discussion ## C. Landscaping D. Fire code violations & enforcement ## E. Cyber-security update 6. Department updates ## 7. Open Forum: Business presented during this time will be limited to 3 minutes per person or one representative from a group. The Board reserves the right to defer any action on business presented during the open forum. State your full name and address, for the record. Keep everything in statement form. The Board reserves the right to defer any action on business presented, during Open Forum. Questions may be submitted in writing for future Board consideration. Once your time is up, any further interaction will be initiated by the Board. ## 8. Fiscal Report ## A. Financial reports – Treasurer Warneke (discussion/action) 10. Adjournment ## Prepared By: ## Brenda Kimberly-Maas, ## Clerk ## Meeting Date: 5/5/2026 ## ☐Regular Agenda Item ## ☒Consent Agenda Item Item No. 4 ## Item Description: ## Consent Agenda items: Minutes from Regular Meeting on 01/06/2026 Ratify claims & payroll paid 01/01/2026 – 04/30/2026 ## Adopt Resolution 2026-02 Accepting Donations ## Reviewed By: Hanna Klimmek, City ## Administrator ## Reviewed By: Deb Wegeleben, City ## Finance Director ## ACTION REQUESTED Approve items on the consent agenda. ## BACKGROUND/DISCUSSION By approving Consent Agenda, the Board will approve: •The Meeting Minutes from the BLFD JPB Regular meeting held on 01/06/2026. •Ratify claims and payroll paid Jan. 1, 2026 – April 30, 2026. oClaims and payroll are submitted to the Town of Big Lake – the BLFD fiscal agent. They are reviewed and approved by Chief Hansen and the Big Lake Town Board prior to payment. Once approved the claims and payroll are paid. Claims and payroll are saved electronically and sent to the Big Lake Fire Department Joint Powers Board, prior to the Joint Powers meeting, for review. The claims are ratified by the Big Lake Fire Department Joint Powers Board, as part of the Consent Agenda. Payroll paid between 01/01/2026 and 04/30/2026: $ 65,623.33 Claims paid between 01/01/2026 and 04/30/2025: $ 123,626.45 Total Payroll and Claims paid 01/01/2026 – 04/30/2026: $ 188,166.83 •Adopt Resolution 2026-02 Accepting Donations, in the amount of $500.00 (general donations). oThe Big Lake Fire Department is authorized to accept and maintain donations of real and personal property pursuant to Minnesota Statutes Section 465.03 for the benefit of its citizens. The following have offered to contribute the donations set forth below to the Big Lake ## Fire Department: Billeye Juarez – Jan Gladero Memorial $ 200.00 – general donation Coborn’s Foods – Valentine’s Day floral delivery $ 300.00 – general donation ## FINANCIAL IMPACT ## $500.00 General Donation ## RECOMMENDATION Approve Consent Agenda. ## ATTACHMENTS DRAFT Minutes from BLFD JPB regular meeting held on 01/06/2026. Disbursement register 01/01/2026 – 04/30/2026 ## Resolution 2026-02 Accepting Donations ## AGENDA ITEM ## Big Lake Fire Board Regular Fire Board Meeting – January 06, 2026 Page 1 of 6 Big Lake Fire Department • 20243 County Road 43 NW • Big Lake, MN 55309 The Big Lake Fire Board met on Tuesday January 6, 2026, at the Big Lake Fire Department, located at 20243 County Road 43, Big Lake, Sherburne County, State of Minnesota. The meeting was called to order by Board Chair Bruce Aubol at 5:00PM and the Pledge of Allegiance to the United States of America was recited. Joint Powers Board Officials present were Bruce Aubol, Dean Brenteson, Paul Knier, and Kim Noding. Additional attendees: Town Clerk Brenda Kimberly-Maas, City ## Administrator Hanna Klimmek, City Finance Director Deb Wegeleben, Chief Seth Hansen, Assistant Chief Mark Hedstrom and firefighters Lieutenant Eric Rosa and Matt McKinney were in the audience. Town Treasurer Ken Warneke was absent. ## Approval of Meeting Agenda Motion/Second to approve the presented agenda by: Knier/Noding. Approved by Aubol, Brenteson, Knier, and Noding. None opposed. Motion carried. ## Approval of Consent Agenda The consent agenda consisted of Regular Meeting Minutes 11/04/2025; Claims and payroll paid between 11/04/2025 – 01/06/2026 (claims and payroll were reviewed in electronic format, prior to the meeting); Adopt Resolution 2025-01Accepting General Donation - $500.00 United Online Giving for Tricia Hedstrom volunteer hours. Motion to approve the Consent Agenda by: Brenteson/Noding. Approved by Aubol, Brenteson, Knier, and Noding. None opposed. Motion carried. ## Open Forum: None. ## Regular Business Cyber-security and managed IT service solutions The League of Minnesota Cities sent a cyber security survey which prompted staff to acquire proposals to protect BLFD computing equipment. Marco, the city’s service provider, sent a proposal for consideration. The Board requested additional proposals be sought. One of the additional vendors contacted, made a site visit to assist with completing a service proposal. While at the station, he reviewed the status of the department’s computer protection. He used the LMCIT survey for his review. The questionnaire and results of his analysis are as follows: • Does the member have a physical firewall between the internet and the city’s network? ## Fire Board Meeting Tuesday January 6, 2026, 5:00PM Regular Fire Board Meeting – January 06, 2026 Page 2 of 6 o Yes, there is a Cisco Small Business RV042G in place, and a planned upgrade to a Fortinet Fortigate 40F firewall. • Does the member update anti-virus / malware software monthly? o Yes, current AV is Microsoft Defender, and it is set to update automatically. MS updates usually occur on the 2nd Tuesday of the month, more often is needed. • Does the member perform updates for operating system (e.g. Windows) software monthly? o Yes, Windows 11 automatic updates are enabled. MS updates are usually released on the 2nd Tuesday of the month, more often is needed. • Does the member enable automatic updates for operating system and antivirus software? o Yes, as stated above, automatic updates for both the operating system and antivirus are enabled. Staff used information from the Marco estimate to obtain three additional Managed IT Services proposals deemed necessary to support secure and reliable operations. Since the Marco proposal was received, a firewall and four computers were purchased by fire department staff. These items still need to be installed and configured. Two addendums were created for additional consideration by the Board. Addendum #1: Domain acquisition for email accounts, conversion of current Microsoft Office licenses to Microsoft 365 Government (G3), Microsoft 365 email licenses, set up new email accounts for FD members, train site administrators on Office 365 user/email management, link sharing, permissions, and documentation for future reference. Addendum #2: Set up FD purchased firewall and computers, load software used on new computers including Office 365, A/V, FD specific (Echo), other (Adobe) and connect them to the network. Estimates were presented for the Board’s consideration, if additional protection was deemed necessary. ## Marco: Monthly Recurring IT Services: $1,758.56 month or approximately $21,600 annually- 31-month term to coincide with the City’s current contract. Staff would recommend budgeting a 5% annual increase per terms of the contract. Annual Microsoft 365 Government edition and email only licenses $6,024 annually. The total recurring costs are approximately $ 2,260.56 per month or $27,624 annually. One-Time Costs including onboarding of new managed site – $2,500, equipment and labor – $12,803 which includes Meraki Security Gateway, Switch, and Wireless Access Point (estimated 6-year lifespan). Total one-time costs are approximately $ 15,303. This estimate does not include domain acquisition or setting up new computers purchased by FD personnel. Regular Fire Board Meeting – January 06, 2026 Page 3 of 6 Your Computer Hero: Monthly recurring IT Services for managed security (cyber- security, anti-virus, email filter, anti-ransomware, dark web monitoring, email threat training, patch management, remote assistance): $ 720.00 per month or approximately $8,640 annually. Mobile device monitoring for iPads & mini-workstations: $ 27.45 per month or approximately $329 annually. Microsoft license fees: 5 Microsoft 365 Government (G3): $ 212.50 per month or $2,550 annually. 29 Microsoft 365 email only licenses $7.25 per license/per month. Approximately $ 210.25 per month or $2,523 annually. Total recurring costs: Approximately $1,170.20 per month or $14,042.40 annually. One-Time Costs: addendum #1: domain acquisition & email setup – $680, addendum #2: new hardware set up – $1,600. Total one-time costs $2,280. Hourly tech support rate: $200 – 1 hour minimum. NetVPro: Two options for managed security (cyber-security, anti-virus, email filter, anti-ransomware, dark web monitoring, email threat training, patch management, remote assistance) were provided. The first includes tech time as part of the costs: $ 660 per month or $ 7,920 annually. The second option does not include tech time as part of the costs: 330 per month or $ 3,960 annually. Microsoft license fees were not included in NetVPro services. Company would facilitate acquisition of needed licenses. License pricing is set by Microsoft and should be much the same as other vendors’ pricing. Total recurring costs: Option 1 includes tech time: $660 per month or $7.290 annually. Option 2 without tech time: $330 per month or $3,960 annually. One-time costs: addendum #1 includes domain acquisition and email setup $2,400. Addendum #2 includes new hardware installation and configuration $2,500. Total one-time costs $4,900. Hourly tech rates (subject to change): Tech $100.00 / hour, Senior Tech $150/ hour, Senior Lead Tech $225.00 / hour. DATASuccess, Inc.: Monthly recurring IT services for managed security for 34 users/email accounts (anti-phishing defense, security awareness training & testing, dark web credential monitoring, cloud detection & response, and SaaS backup & recovery) $ 22.50 per user or $ 765 per month or $ 9,180 annually. Monthly endpoint protection recurring IT Services costs for 9 devices (6 computers & 3 mini-workstations) includes remote monitoring and management (RMM), monthly patch management, ransomeware detection, antivirus with automatic updates, endpoint detection and response, and endpoint backup $ 162 per month or $ 1,944 annually. Monthly & annual maintenance (on-site, annual, comprehensive 60-point computer maintenance, inspection and hardware optimization, firmware, operating system and application performance, cleaning, tuning and operation) $ 240.03 per month or $ 2,880.36 annually. Microsoft licenses: 365 Government (G3) Office suite – 5 licenses $ 120.75 monthly or $ 1,449.00 annually (taxable). Microsoft Exchange online licenses (email only) – 29 licenses $ 121.80 monthly or $1,461.00 annually (taxable). Total recurring costs $1,409.58 or $16,149.60 annually. One-Time Costs: Onboarding for cyber-security items includes user/email protection onboarding – 34 email only accounts $ 2,720, endpoint device protection onboarding – 9 devices $ 720, annual cybersecurity training 2 hours $ 340, computer use policy creation 4 hours $680. Addendum #1: domain acquisition, email setup, admin Regular Fire Board Meeting – January 06, 2026 Page 4 of 6 user training – $ 3,961.25. Addendum #2: new hardware set up – $ 3,360. Total one- time costs $11,781.25. DATASuccess 2026 hourly tech rates: Tech $150.00, Senior Tech $160.00 / hour, Lead Tech $170.00 / hour. Travel time charges: one direction from our office in downtown Big Lake with a 1-hour minimum charge. Time billed in 15-minute increments. There is a 0.5-hour minimum for remote access repair. Phone calls less than 15 minutes or for Office 365 password resets are NO charge. The Board reviewed the four proposals and addendums provided. Member Paul Knier asked for clarification on the protection being proposed. Clerk Maas and Finance Director Wegeleben explained how each of the services add cyber-security protection. Deb explained the one item which is currently lacking is the education and training on cyber-security. All four proposals include this element. Chief Hansen explained that one of the firefighters works in the IT arena and would be able to install and configure the purchased firewall. Assistant Chief Hedstrom stated the department has access to a software utility which will move software and configuration from the existing computers to the new units with ease. Motion/Second to award contract for managed IT services without tech support and addendum #1 to NetVPro by: Knier/Brenteson. Approved by Aubol, Brenteson, Knier, and Noding. Opposed: None. Motion carried. ## Fiscal Update The financial reports were emailed to Board members in advance of the meeting. ## In Treasurer Warneke’s absence, Finance Director Deb Wegeleben reviewed the financial reports. She explained that $31,000 of the $261,000 excess operational fund balance was put toward balancing the 2026 budget which allowed the amount to be contributed by the Town and City to remain the same as 2025. The proposed 2027 budget allocates $30,000 from the excess fund balance. Deb asked if all 2025 bills had been received and paid. Clerk Maas said the December utility bills hadn’t been received. She noted some of the accounts were over budget and others were under budget. The 2025 final general fund balance was a bit under budget before payment of any 2025 bills yet to be received and paid. The ending balance of the general fund $ 216,257.05, donation fund $ 38,599.25 and total treasury $ 254,856.30. Financial Reports are retained as part of the Official Minutes and available in the Clerk’s Office. ## Motion/Second to approve Financial Reports by: Knier/Noding. Approved by Aubol, Brenteson, Knier, and Noding. Opposed: None. Motion carried. Annual Board reorganization and housekeeping ## Board Chair Kim Noding moved Bruce Aubol to remain as Board Chair. Bruce accepted the nomination. A second with a friendly amendment to maintain all positions and committee appointments was made by Paul Knier. Amendment was accepted by Noding. Approved by: Aubol Brenteson, Knier, and Noding. Motion carried. ## 2026 Meeting Schedule Regular Fire Board Meeting – January 06, 2026 Page 5 of 6 ## Clerk Kimberly-Maas presented the 2026 Regular Board Meeting and Committee schedule for consideration. The regular board meetings on the first Tuesday of odd months, finance committee meetings the first Tuesday of February, June, and December, personnel committee meetings the first Tuesday of April, August, and October. The proposed regular meeting schedule included moving the November regular meeting to the second Tuesday in November – 11/10/2026, as the State General Election will be conducted on 11/03/2026. Board meetings are held at the fire station, finance committee meetings will be held at the city hall, personnel committee meeting will be held at the town hall, and all meetings commence at 5:00PM. Motion/second to accept the proposed meeting dates, times, and locations including holding the November meeting on 11/10/2026 by: Knier/Noding. Approved by Aubol, Brenteson, Knier, and Noding. Motion carried. Chief Hansen informed the Board terms for Lieutenants Dornbusch and Rosa were done at the end of 2025. He stated both men did a fine job in their positions and thanked them for their service in the position. There were several applications for the two positions and Brad Anderson and Trever Roediger had been promoted to the position of Lieutenant. ## CLOSED SESSION - Chief’s Annual Review ## MOTION TO CLOSE REGULAR SESSION TO GO TO CLOSED SESSION Board Member Knier motioned to recess the regular meeting at 5:45 PM to go to Closed Session to review Chief Hansen Annual Job Performance Evaluations and make determination of appointment for 2023. Seconded by Board Member Brenteson, unanimous ayes, motion carried. ## MOTION TO CLOSE THE SESSION Board Member Brenteson motioned to close the open meeting session at 5:45 PM. Seconded by Board Member Knier, unanimous ayes, motion carried. ## MOTION TO OPEN THE CLOSED SESSION Board Member Noding motioned to open the Closed Session at 5:50 PM. Seconded by Board Member Brenteson, unanimous ayes, motion carried. Board Members present: Bruce Aubol, Dean Brenteson, Paul Knier, and Kim Noding. Also present: Chief Seth Hansen City Administrator Hanna Klimmek, City Finance Director Deb Wegeleben, and Town Clerk Brenda Kimberly-Maas. Finance Director Deb Wegeleben distributed the annual job performance evaluations, which were anonymously filled out by fire department members. The Board members reviewed the evaluation information presented and gave Chief Hansen their evaluations, using the same survey. ## NO ACTION WAS TAKEN DURING THE CLOSED SESSION. Regular Fire Board Meeting – January 06, 2026 Page 6 of 6 ## MOTION TO CLOSE THE CLOSED SESSION Board Member Knier motioned to close the Closed Session and reconvene the regular meeting at 6:00 PM. Seconded by Board Member Noding, unanimous ayes, motion carried. ## MOTION TO OPEN THE REGULAR SESSION Board Member Noding motioned to open the Regular Session at 6:01 PM. Seconded by Board Member Brenteson, unanimous ayes, motion carried. ## ACTION DURING REGULAR MEETING Motion by Board Member Noding to appoint Seth Hansen to the position of Chief of the Big Lake Fire Department for 2026. Seconded by Board Member Brenteson. Approved by: Aubol, Brenteson, Knier, and Noding. None opposed. Motion carried. ## Adjournment ## Motion/second to adjourn by: Knier/Brenteson. All present Board Members Approved. Motion prevailed. Meeting adjourned at 6:02 PM. ## Recorded by Brenda Kimberly-Maas, Town Clerk Accepted this 2 nd day of March 2026, by the Big Lake Fire Board. ## Attest: Bruce Aubol, Chair Brenda Kimberly-Maas, Clerk 4/28/2026 ## Disbursements RegisterBIG LAKE FIRE DEPARTMENT ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: ## Fire FightingN2026 WORK COMP PREMIUMLeague of Minnesota Cities ## Insuranc 100-42220-151- ## $ 31,000.00 6086ADG01/01/2026 Prepaid expenses100-49398-151-$(31,000.00)6086ADG $ - ## Total For Check6086ADG ## Fire Stations and BuildingsNJAN BILL 1-2 YD w/lock $123.48 dumpster $20.99 tax ## ACE Solid Waste, Inc.100-42280-384-$ 123.48 610101/12/2026 100-42280-384-$ 20.99 6101 $ 144.47 ## Total For Check6101 ## Fire FightingNCR2 AED semi-automatic adult/child USB cable carry case, $250 trade-in rebate 8-yr warran ## Advanced First Aid, Inc.100-42220-240-$ 1,411.00 610201/12/2026 100-42220-240-$ 123.00 6102 100-42220-240-$(250.00)6102 $ 1,284.00 ## Total For Check6102 Fire FightingNSnowmobile helmet, large bolt cutter, C cell batteries used unapplied balance of $119.59 ## Amazon Capital Services100-42220-210- $ 47.08 610301/12/2026 100-42220-210-$(19.34)6103 100-42220-240-$ 100.25 6103 100-42220-240-$(100.25)6103 ## Fire Repair Services100-42260-220-$ 71.00 6103 $ 98.74 ## Total For Check6103 ## Fire Stations and Buildings ## NDEC Usage $847.04 12/02/2025- 12/30/2025 late fee ## CenterPoint Energy100-42280-383- $ 2,034.32 6104*01/12/2026 100-42280-383-$ 12.71 6104* $ 2,047.03 ## Total For Check6104 Fire Repair ServicesNGRASS 1 seat belt assembly replacement - latch broken City of Big Lake100-42260-221-$ 281.91 610501/12/2026 100-42260-406-$ 85.56 6105 $ 367.47 ## Total For Check6105 ## Report Version: 03/31/2015 Page 1 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: ## Fire TrainingNNFPA 1041-Fire Instrustor 1: ## S.Christenson, R.Lien, J.Moracz, ## T.Roediger, K.Ruberg, J.Whit ## Customized Fire Rescue Training, In100-42240-437-$ 2,820.00 610601/12/2026 $ 2,820.00 ## Total For Check6106 Fire FightingNHarington Storz adapter 5" with lock x 2.5 NH female swivel rocker lug Jefferson Fire & Safety100-42220-240-$ 247.32 610701/12/2026 $ 247.32 ## Total For Check6107 ## Fire FightingNSEVICE INVOCICE: E22 HVAC ## Vents ## MacQueen Emergency, LLC.100-42220-220-$ 280.70 610801/12/2026 ## Fire Repair Services100-42260-406-$ 290.45 6108 100-42260-406-$ 10.00 6108 $ 581.15 ## Total For Check6108 ## Fire TrainingNFIRE INSTRUCTOR 1:S.Christenson,R.Lien,J.Moracz, ## T.Roediger,K.Ruberg,J.White ## Minnesota Fire Service Certificatio100-42240-437- $ 786.00 610901/12/2026 $ 786.00 ## Total For Check6109 ## Fire AdministrationN2026 MSFDA DuesMSFDA100-42210-433-$ 375.00 611001/12/2026 $ 375.00 ## Total For Check6110 ## Fire FightingNMcKinney Child Support Witheld 50% of net payroll ## 2026 JAN = $134.56 ## REMIT ID: 966749 ## ND CHILD SUPPORT DIVISION100-42220-103- $ 134.56 611101/12/2026 $ 134.56 ## Total For Check6111 Fire Stations and BuildingsNOffice furnace repairs - 2nd story ## Northern Mechanical Solutions100-42280-401-$ 920.98 611201/12/2026 $ 920.98 ## Total For Check6112 ## Fire Repair Services N6 - 2.5 gal DEF $11.75 ea 3 DSL antigel $21.99 ea O'Reilly / First Call100-42260-221-$ 134.67 611301/12/2026 $ 134.67 ## Total For Check6113 Fire TrainingN2026 online training product - 34 licenses 1yr subscription ## Annual Maint Fee ## Target Solutions Learning100-42240-437-$ 3,975.28 611401/12/2026 100-42240-437-$ 435.00 6114 ## Report Version: 03/31/2015 Page 2 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 4,410.28 ## Total For Check6114 Fire FightingNDEC 7 - JAN 6 FUEL - CIRCLE KWEX BANK - CIRCLE K100-42220-212-$ 274.76 611501/12/2026 $ 274.76 ## Total For Check6115 ## Fire FightingN3 - BLK Bullard HELMETS $504.35 ea freight $72.70 ## Witmer Public Safety Group, Inc.100-42220-240-$ 1,513.05 611601/12/2026 100-42220-240-$ 72.70 6116 $ 1,585.75 ## Total For Check6116 ## Fire FightingN2025 Q4 PER 2 DEC ## WITHHOLDINGS ## Minnesota Department of Revenue100-42220-103-$ 492.92 EFT26011201/12/2026 $ 492.92 ## Total For CheckEFT260112 ## Fire FightingN2025 Q4 PER 3 DEC FEDERAL ## TAX PAYMENT ## EFTPS100-42220-103-$ 2,350.76 EFT26011301/12/2026 ## 100-42220-122-$ 1,703.65 EFT260113 $ 4,054.41 ## Total For CheckEFT260113 ## Fire Administration ## NMH($490.51); SH ($0.00); ## KW ($286.68) ## DEF fluid, TP, PTowels, Sortly, ## Vonage, Bay Banner ## Elan Financial Services100-42210-210- $ 53.54 611901/14/2026 100-42210-210-$ 20.93 6119 100-42210-210-$ 202.72 6119 100-42210-219-$ 149.00 6119 100-42210-321-$ 83.96 6119 Fire Fighting100-42220-212-$ 225.10 6119 100-42220-212-$ 41.94 6119 $ 777.19 ## Total For Check6119 ## Fire AdministrationN2026 GENERAL LIABILITY ## INSURANCE ## League of Minnesota Cities ## Insuranc 100-42210-361-$ 15,812.00 612001/14/2026 $ 15,812.00 ## Total For Check6120 ## Fire Stations and Buildings ## NDEC Fire Hall Cleaning - 5 weeks Extra claening for Fire Prevention open house ## Sara Freiday100-42280-401- $ 375.00 612101/14/2026 $ 375.00 ## Total For Check6121 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 117.63 DD202600101/15/2026 ## Report Version: 03/31/2015 Page 3 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 117.63 ## Total For CheckDD2026001 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 308.56 DD202600201/15/2026 $ 308.56 ## Total For CheckDD2026002 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 349.24 DD202600301/15/2026 $ 349.24 ## Total For CheckDD2026003 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 586.16 DD202600401/15/2026 $ 586.16 ## Total For CheckDD2026004 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 505.32 DD202600501/15/2026 $ 505.32 ## Total For CheckDD2026005 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 224.99 DD202600601/15/2026 $ 224.99 ## Total For CheckDD2026006 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 818.99 DD202600701/15/2026 $ 818.99 ## Total For CheckDD2026007 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 239.99 DD202600801/15/2026 $ 239.99 ## Total For CheckDD2026008 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 388.21 DD202600901/15/2026 $ 388.21 ## Total For CheckDD2026009 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 97.44 DD202601001/15/2026 $ 97.44 ## Total For CheckDD2026010 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 939.96 DD202601101/15/2026 $ 939.96 ## Total For CheckDD2026011 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 904.07 DD202601201/15/2026 $ 904.07 ## Total For CheckDD2026012 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 271.63 DD202601301/15/2026 $ 271.63 ## Total For CheckDD2026013 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 419.99 DD202601401/15/2026 $ 419.99 ## Total For CheckDD2026014 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 405.62 DD202601501/15/2026 ## Report Version: 03/31/2015 Page 4 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 405.62 ## Total For CheckDD2026015 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 414.21 DD202601601/15/2026 $ 414.21 ## Total For CheckDD2026016 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 454.73 DD202601701/15/2026 $ 454.73 ## Total For CheckDD2026017 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 284.99 DD202601801/15/2026 $ 284.99 ## Total For CheckDD2026018 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 557.47 DD202601901/15/2026 $ 557.47 ## Total For CheckDD2026019 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 530.62 DD202602001/15/2026 $ 530.62 ## Total For CheckDD2026020 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 401.70 DD202602101/15/2026 $ 401.70 ## Total For CheckDD2026021 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 224.03 DD202602201/15/2026 $ 224.03 ## Total For CheckDD2026022 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 507.60 DD202602301/15/2026 $ 507.60 ## Total For CheckDD2026023 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 134.55 DD202602401/15/2026 $ 134.55 ## Total For CheckDD2026024 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 608.95 DD202602501/15/2026 $ 608.95 ## Total For CheckDD2026025 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 258.26 DD202602601/15/2026 $ 258.26 ## Total For CheckDD2026026 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 663.43 DD202602701/15/2026 $ 663.43 ## Total For CheckDD2026027 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 483.79 DD202602801/15/2026 $ 483.79 ## Total For CheckDD2026028 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 689.62 DD202602901/15/2026 ## Report Version: 03/31/2015 Page 5 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 689.62 ## Total For CheckDD2026029 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 222.86 DD202603001/15/2026 $ 222.86 ## Total For CheckDD2026030 Fire FightingNJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 559.62 DD202603101/15/2026 $ 559.62 ## Total For CheckDD2026031 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 183.63 DD202603201/15/2026 $ 183.63 ## Total For CheckDD2026032 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 290.76 DD202603301/15/2026 $ 290.76 ## Total For CheckDD2026033 ## Fire Fighting ## NJAN 2026 PAYROLLPayroll Period Ending 12/31/2025100-42220-103-$ 245.61 DD202603401/15/2026 $ 245.61 ## Total For CheckDD2026034 Fire Stations and BuildingsNDEC 11 2025 - JAN 12 2026 ## Usage Station = $580.63 Lift = $59.60 ## Connexus Energy100-42280-381- $ 580.63 612201/22/2026 100-42280-381-$ 59.60 6122 $ 640.23 ## Total For Check6122 Fire FightingNaccountability tags (8), Lt . ## Anderson & Lt . Roediger Majestic Creations100-42220-218-$ 61.40 612301/22/2026 $ 61.40 ## Total For Check6123 ## Fire Administration ## N01/11/25-02/10/2026 Cable & ## Internet SPECTRUM -Charter ## Communications 100-42210-321-$ 161.45 612401/22/2026 $ 161.45 ## Total For Check6124 Fire CommunicationNDEC 11 2025 - JAN 10 2026 monthly connection charge T-Mobile100-42250-323-$ 173.43 612501/22/2026 $ 173.43 ## Total For Check6125 ## Fire Administration ## NDIRECT DEPOSIT MONTHLY ## SERVICE FEE ## NOV (34 "CHECKS") ## ONPOINTE = $23 ## DD PROCESSING = $20 ## OLD NATIONAL BANK100-42210-310- ## $ 23.00 EFT25123101/22/2026 ## 100-42210-310-$ 20.00 EFT251231 ## Report Version: 03/31/2015 Page 6 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 43.00 ## Total For CheckEFT251231 ## Fire Stations and BuildingsNFEB BILL 1-2 YD w/lock $123.48 dumpster $20.99 tax ## ACE Solid Waste, Inc.100-42280-384-$ 123.48 612702/06/2026 100-42280-384-$ 20.99 6127 $ 144.47 ## Total For Check6127 ## Fire FightingNCR2 AED semi-automatic adult/child USB cable carry case, $250 trade-in rebate 8-yr warran ## Advanced First Aid, Inc.100-42220-240-$ 1,411.00 612802/06/2026 100-42220-240-$(250.00)6128 100-42220-240-$ 123.00 6128 $ 1,284.00 ## Total For Check6128 ## Fire FightingNPUMP FOR ICE MACHINE, ## LAMINATING STICKERS, SAFTEY ## GOGGLES, HEAT SHRINK TUBES ## Amazon Capital Services100-42220-214- $ 26.49 612902/06/2026 Fire Stations and Buildings100-42280-220-$ 11.99 6129 100-42280-220-$ 6.89 6129 100-42280-220-$ 15.58 6129 100-42280-220-$ 51.24 6129 $ 112.19 ## Total For Check6129 ## Fire Stations and BuildingsNDEC WATER BILL WATER USED ## 4,436 SEWER 4,436 City of Big Lake100-42280-382-$ 94.09 613002/06/2026 $ 94.09 ## Total For Check6130 ## Fire Training ## NFIRE ACADEMY BOOKS $161.00 ## FACILITY USE $120.00 NFPA $1725.00 ## City of Elk River100-42240-437- $ 161.00 613102/06/2026 100-42240-437-$ 120.00 6131 100-42240-437-$ 1,725.00 6131 $ 2,006.00 ## Total For Check6131 ## Fire Fighting ## NCAIRNS 6" (2) $68.49 EACH ## FREIGHT $11.00 ## MacQueen Emergency, LLC.100-42220-218- $ 136.98 613202/06/2026 100-42220-218-$ 11.00 6132 $ 147.98 ## Total For Check6132 ## Report Version: 03/31/2015 Page 7 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: Fire AdministrationN500 envelopes envctas-2ss; $68.00 Shipping $15.30 ## Victor Lundeen Company100-42210-210-$ 68.00 613302/06/2026 100-42210-210-$ 15.30 6133 $ 83.30 ## Total For Check6133 ## Fire FightingNMcKinney Child Support Witheld 50% of net payroll ## 2026 FEB = $25.41 ## REMIT ID: 966749 ## ND CHILD SUPPORT DIVISION100-42220-103-$ 25.41 613402/06/2026 $ 25.41 ## Total For Check6134 ## Fire Fighting ## N2026 Q1 PER 1 JAN FEDERAL ## TAX PAYMENT ## EFTPS100-42220-103-$ 1,884.62 EFT26021102/06/2026 ## 100-42220-122-$ 1,283.95 EFT260211 $ 3,168.57 ## Total For CheckEFT260211 ## Fire FightingN2026 Q1 PER 1 JAN ## WITHHOLDINGS ## Minnesota Department of Revenue100-42220-103-$ 396.27 EFT26021202/06/2026 $ 396.27 ## Total For CheckEFT260212 ## Fire FightingY***VOID$754.00***LIFEPAK ## 1000 NON-RECHRG LITH ## BATTERY 1-YR WARRANTY ## QUICK COMBO PAK ELECTRODES ## (EXPIRE 8/27 ## Advanced First Aid, Inc.100-42220-240- $ - 613502/10/2026 100-42220-240-$ - 6135 $ - ## Total For Check6135 ## Fire Stations and Buildings ## NJAN Usage $2456.61 12/31/2025- 01/29/2026 CenterPoint Energy100-42280-383-$ 2,456.61 613602/10/2026 $ 2,456.61 ## Total For Check6136 ## Fire AdministrationNMH($201.77); SH ($308.41); ## KW ($167.92) ## MAND.POSTER,EXTNS ## CORD,CLOTHING SWAG,QTRLY 941s ## Elan Financial Services100-42210-210- $ 35.80 613702/10/2026 100-42210-219-$ 149.00 6137 100-42210-321-$ 83.85 6137 100-42210-322-$ 84.08 6137 Fire Fighting100-42220-218-$ 308.41 6137 100-42220-240-$ 16.97 6137 ## Report Version: 03/31/2015 Page 8 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 678.11 ## Total For Check6137 Fire FightingNJAN 7 - FEB 6 FUEL - CIRCLE KWEX BANK - CIRCLE K100-42220-212-$ 409.05 613802/10/2026 $ 409.05 ## Total For Check6138 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 363.97 DD202603502/13/2026 $ 363.97 ## Total For CheckDD2026035 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 706.67 DD202603602/13/2026 $ 706.67 ## Total For CheckDD2026036 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 420.19 DD202603702/13/2026 $ 420.19 ## Total For CheckDD2026037 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 577.51 DD202603802/13/2026 $ 577.51 ## Total For CheckDD2026038 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 795.96 DD202603902/13/2026 $ 795.96 ## Total For CheckDD2026039 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 377.64 DD202604002/13/2026 $ 377.64 ## Total For CheckDD2026040 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 916.01 DD202604102/13/2026 $ 916.01 ## Total For CheckDD2026041 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 236.71 DD202604202/13/2026 $ 236.71 ## Total For CheckDD2026042 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 314.20 DD202604302/13/2026 $ 314.20 ## Total For CheckDD2026043 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 358.61 DD202604402/13/2026 $ 358.61 ## Total For CheckDD2026044 Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 1,217.55 DD202604502/13/2026 $ 1,217.55 ## Total For CheckDD2026045 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 849.78 DD202604602/13/2026 $ 849.78 ## Total For CheckDD2026046 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 220.09 DD202604702/13/2026 ## Report Version: 03/31/2015 Page 9 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 220.09 ## Total For CheckDD2026047 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 378.73 DD202604802/13/2026 $ 378.73 ## Total For CheckDD2026048 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 607.52 DD202604902/13/2026 $ 607.52 ## Total For CheckDD2026049 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 863.31 DD202605002/13/2026 $ 863.31 ## Total For CheckDD2026050 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 324.45 DD202605102/13/2026 $ 324.45 ## Total For CheckDD2026051 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 451.96 DD202605202/13/2026 $ 451.96 ## Total For CheckDD2026052 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 515.21 DD202605302/13/2026 $ 515.21 ## Total For CheckDD2026053 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 804.34 DD202605402/13/2026 $ 804.34 ## Total For CheckDD2026054 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 570.86 DD202605502/13/2026 $ 570.86 ## Total For CheckDD2026055 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 308.12 DD202605602/13/2026 $ 308.12 ## Total For CheckDD2026056 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 815.65 DD202605702/13/2026 $ 815.65 ## Total For CheckDD2026057 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 25.40 DD202605802/13/2026 $ 25.40 ## Total For CheckDD2026058 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 723.70 DD202605902/13/2026 $ 723.70 ## Total For CheckDD2026059 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 794.48 DD202606002/13/2026 $ 794.48 ## Total For CheckDD2026060 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 532.15 DD202606102/13/2026 ## Report Version: 03/31/2015 Page 10 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 532.15 ## Total For CheckDD2026061 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 929.08 DD202606202/13/2026 $ 929.08 ## Total For CheckDD2026062 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 674.97 DD202606302/13/2026 $ 674.97 ## Total For CheckDD2026063 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 468.88 DD202606402/13/2026 $ 468.88 ## Total For CheckDD2026064 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 928.09 DD202606502/13/2026 $ 928.09 ## Total For CheckDD2026065 ## Fire Fighting ## NFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 209.22 DD202606702/13/2026 $ 209.22 ## Total For CheckDD2026067 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 369.56 DD202606802/13/2026 $ 369.56 ## Total For CheckDD2026068 ## Fire FightingNFEB PAYROLLPayroll Period Ending 01/31/2026100-42220-103-$ 484.86 DD202606902/13/2026 $ 484.86 ## Total For CheckDD2026069 ## Fire Stations and BuildingsY***VOID$375.00***JAN 2026 ## Fire Hall Cleaning - Sara Freiday100-42280-401-$ - 614202/18/2026 $ - ## Total For Check6142 ## Fire Training ## Y***VOID$447.75***FIRE ## FIGHTER I EXAM, FFII EXAM, ## HAZ MAT OPS, McKINNEY ## Minnesota Fire Service Certificatio100-42240-437- $ - 614302/18/2026 $ - ## Total For Check6143 ## Fire TrainingNFIRE FIGHTER I EXAM, FFII ## EXAM, HAZ MAT OPS, ## McKINNEY ## Minnesota Fire Service Certificatio100-42240-437- $ 447.75 613902/25/2026 $ 447.75 ## Total For Check6139 Fire Stations and BuildingsNJAN 11-FEB 12 2026 Usage Station = $584.38 Lift = $58.59 Connexus Energy100-42280-381-$ 58.59 614002/25/2026 100-42280-381-$ 584.38 6140 $ 642.97 ## Total For Check6140 ## Report Version: 03/31/2015 Page 11 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: ## Fire AdministrationN02/11/2026-03/10/2026 CABLE ## AND INTERNET SPECTRUM -Charter ## Communications 100-42210-321-$ 164.69 614102/25/2026 $ 164.69 ## Total For Check6141 Fire Stations and BuildingsNJAN 2026 Fire Hall Cleaning -Sara Freiday100-42280-401-$ 375.00 614402/25/2026 $ 375.00 ## Total For Check6144 ## Fire Repair ServicesNENIGINE LIGHT ON E1 LABOR ## ONLY City of Big Lake100-42260-406-$ 171.12 614502/25/2026 $ 171.12 ## Total For Check6145 ## Fire AdministrationY***VOID$43.00***DIRECT ## DEPOSIT MONTHLY SERVICE FEE ## JAN (34 "CHECKS") ## ONPOINTE = $23 ## DD PROCESSING = $20 ## OLD NATIONAL BANK100-42210-310-$ - 614602/25/2026 100-42210-310-$ - 6146 $ - ## Total For Check6146 Fire CommunicationNJAN 11 2025 - FEB 10 2026 monthly connection charge T-Mobile100-42250-323-$ 173.43 614702/25/2026 $ 173.43 ## Total For Check6147 ## Fire AdministrationNDIRECT DEPOSIT MONTHLY ## SERVICE FEE ## JAN (34 "CHECKS") ## ONPOINTE = $23 ## DD PROCESSING = $20 ## OLD NATIONAL BANK100-42210-310- ## $ 20.00 EFT26013102/25/2026 ## 100-42210-310-$ 23.00 EFT260131 $ 43.00 ## Total For CheckEFT260131 ## Fire Stations and BuildingsNFEB BILL 1-2 YD w/lock $123.48 dumpster $20.99 tax ## ACE Solid Waste, Inc.100-42280-384- $ 20.99 614803/05/2026 100-42280-384-$ 123.48 6148 $ 144.47 ## Total For Check6148 ## Fire AdministrationNPWR SUPPLY ADAPTERS, SINK ## STRAINER, GAS CANS, DRY ## ERASE BOARD, CMD1 REMOTE ## STARTER ## Amazon Capital Services100-42210-210- $ 29.25 614903/05/2026 Fire Fighting100-42220-210-$ 94.99 6149 ## Report Version: 03/31/2015 Page 12 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: 100-42220-210-$ 23.89 6149 Fire Stations and Buildings100-42280-220-$ 25.59 6149 100-42280-220-$ 51.76 6149 100-42280-220-$ 4.96 6149 100-42280-220-$ 5.09 6149 $ 235.53 ## Total For Check6149 ## Fire Stations and BuildingsNJAN WATER USAGE & SEWER ## 4524 GALLONS H20 ## 4524 GALLONS SEWER City of Big Lake100-42280-382-$ 95.26 615003/05/2026 $ 95.26 ## Total For Check6150 ## Fire Repair ServicesNCMD 1 MAINT/REPAIRS ## OIL CHANGE, CABIN AIR FILTER, ## 2 SHOCKS, ALIGNMENT (4 ## WHEEL) City of Big Lake100-42260-221-$ 285.85 615103/05/2026 100-42260-406-$ 213.90 6151 $ 499.75 ## Total For Check6151 ## Fire Fighting NFEB carwashes 1 @ $5.50 ea ## CMD1 F150 X 2 ## CMD2 F350 X 1 ## Holiday Division of Circle K100-42220-210-$ 11.00 615203/05/2026 100-42220-210-$ 5.50 6152 $ 16.50 ## Total For Check6152 ## Fire Fighting ## NMcKinney Child Support Witheld 50% of net payroll ## 2026 MAR = $2.66 ## REMIT ID: 966749 ## ND CHILD SUPPORT DIVISION100-42220-103- $ 2.66 615303/05/2026 $ 2.66 ## Total For Check6153 ## Fire FightingNNEW CAPT. & LT . DRESS PINS - ## BUGLES ## SAFETY CATCHES ARE BACK ## ORDERED ## Streicher's100-42220-218- $ 49.98 615403/05/2026 100-42220-218-$ 49.98 6154 100-42220-218-$ 15.99 6154 $ 115.95 ## Total For Check6154 ## Report Version: 03/31/2015 Page 13 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: ## Fire AdministrationN7 ID cards RUBERG, KELLER, ## CIHLAR, DIETSCH, MAKI, ## HAWKES, ADERMAN $140 ## The Police and Sheriffs Press100-42210-210-$ 140.00 615503/05/2026 $ 140.00 ## Total For Check6155 ## Fire TrainingNMSDS MODULE (OSHA ## COMPLIANCE) Annual Fee ## Target Solutions Learning100-42240-437-$ 1,250.25 615603/05/2026 $ 1,250.25 ## Total For Check6156 ## Fire Fighting ## N2026 Q1 PER 2 FEB FEDERAL TAX ## PAYMENT ## EFTPS100-42220-103-$ 2,290.48 EFT26031103/05/2026 ## 100-42220-122-$ 1,683.15 EFT260311 $ 3,973.63 ## Total For CheckEFT260311 ## Fire FightingN2026 Q1 PER 2 FEB ## WITHHOLDINGS ## Minnesota Department of Revenue100-42220-103- ## $ 453.39 EFT26031203/05/2026 $ 453.39 ## Total For CheckEFT260312 Fire FightingNRECHARGE 2 -DRY CHEM 20#, 2 ## - 10#, 2 -20# 4 ORING MAINT, 4 ## VALVE STEM, 4 VERIFICATION OF ## Dehmer Fire Protection/Central ## Fire 100-42220-210- $ 248.00 6157*03/10/2026 100-42220-210-$ 207.00 6157* $ 455.00 ## Total For Check6157 ## Fire Fighting ## NFEB 7 - MAR 6 FUEL - CIRCLE KWEX BANK - CIRCLE K100-42220-212-$ 255.85 615803/10/2026 $ 255.85 ## Total For Check6158 ## Fire Fighting NCAPT-LIET BADGE (4)Streicher's100-42220-218-$ 360.00 615903/10/2026 100-42220-218-$ 360.00 6159 $ 720.00 ## Total For Check6159 ## Fire Fighting ## NMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 197.14 DD202606603/13/2026 $ 197.14 ## Total For CheckDD2026066 ## Fire Fighting ## NMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 416.36 DD202607003/13/2026 $ 416.36 ## Total For CheckDD2026070 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 240.10 DD202607103/13/2026 $ 240.10 ## Total For CheckDD2026071 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 735.93 DD202607203/13/2026 ## Report Version: 03/31/2015 Page 14 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 735.93 ## Total For CheckDD2026072 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 623.87 DD202607303/13/2026 $ 623.87 ## Total For CheckDD2026073 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 205.15 DD202607403/13/2026 $ 205.15 ## Total For CheckDD2026074 ## Fire Fighting ## NMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 615.87 DD202607503/13/2026 $ 615.87 ## Total For CheckDD2026075 ## Fire Fighting ## NMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 126.24 DD202607603/13/2026 $ 126.24 ## Total For CheckDD2026076 ## Fire Fighting ## NMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 314.20 DD202607703/13/2026 $ 314.20 ## Total For CheckDD2026077 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 119.54 DD202607803/13/2026 $ 119.54 ## Total For CheckDD2026078 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 875.42 DD202607903/13/2026 $ 875.42 ## Total For CheckDD2026079 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 601.05 DD202608003/13/2026 $ 601.05 ## Total For CheckDD2026080 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 120.05 DD202608103/13/2026 $ 120.05 ## Total For CheckDD2026081 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 220.93 DD202608203/13/2026 $ 220.93 ## Total For CheckDD2026082 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 507.48 DD202608303/13/2026 $ 507.48 ## Total For CheckDD2026083 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 561.28 DD202608403/13/2026 $ 561.28 ## Total For CheckDD2026084 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 34.15 DD202608503/13/2026 $ 34.15 ## Total For CheckDD2026085 ## Fire Fighting ## NMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 205.15 DD202608603/13/2026 ## Report Version: 03/31/2015 Page 15 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 205.15 ## Total For CheckDD2026086 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 284.26 DD202608703/13/2026 $ 284.26 ## Total For CheckDD2026087 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 738.68 DD202608803/13/2026 $ 738.68 ## Total For CheckDD2026088 ## Fire Fighting ## NMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 347.18 DD202608903/13/2026 $ 347.18 ## Total For CheckDD2026089 ## Fire Fighting ## NMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 362.49 DD202609003/13/2026 $ 362.49 ## Total For CheckDD2026090 ## Fire Fighting ## NMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 676.32 DD202609103/13/2026 $ 676.32 ## Total For CheckDD2026091 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 2.66 DD202609203/13/2026 $ 2.66 ## Total For CheckDD2026092 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 757.17 DD202609303/13/2026 $ 757.17 ## Total For CheckDD2026093 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 372.07 DD202609403/13/2026 $ 372.07 ## Total For CheckDD2026094 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 744.48 DD202609503/13/2026 $ 744.48 ## Total For CheckDD2026095 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 863.42 DD202609603/13/2026 $ 863.42 ## Total For CheckDD2026096 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 131.24 DD202609703/13/2026 $ 131.24 ## Total For CheckDD2026097 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 401.90 DD202609803/13/2026 $ 401.90 ## Total For CheckDD2026098 Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 1,057.47 DD202609903/13/2026 $ 1,057.47 ## Total For CheckDD2026099 ## Fire Fighting ## NMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 209.22 DD202610003/13/2026 ## Report Version: 03/31/2015 Page 16 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 209.22 ## Total For CheckDD2026100 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 337.96 DD202610103/13/2026 $ 337.96 ## Total For CheckDD2026101 ## Fire FightingNMAR PAYROLLPayroll Period Ending 02/28/2026100-42220-103-$ 437.54 DD202610203/13/2026 $ 437.54 ## Total For CheckDD2026102 ## Fire Stations and Buildings ## NFEB Usage $2244.76 01/30/2026- 02/27/2026 CenterPoint Energy100-42280-383-$ 2,244.76 616003/17/2026 $ 2,244.76 ## Total For Check6160 ## Fire Repair ServicesN2 X380 COMPLIANT BATTERIES - ## SCBA ## Clarey's Safety Equipment, Inc.100-42260-220-$ 500.00 616103/17/2026 $ 500.00 ## Total For Check6161 ## Fire AdministrationNMH($331.17); SH ($422.58); ## KW ($83.81) ## FOOD EMR TRNG, VONAGE, ## SORTLY, NEW MBR PICTURES ## Elan Financial Services100-42210-210- $ 25.37 616203/17/2026 100-42210-219-$ 149.00 6162 100-42210-321-$ 83.81 6162 100-42210-322-$ 16.80 6162 Fire Training100-42240-210-$ 422.58 6162 100-42240-437-$ 140.00 6162 $ 837.56 ## Total For Check6162 ## Fire Stations and Buildings ## NFEB 2026 Fire Hall Cleaning -Sara Freiday100-42280-401-$ 400.00 616303/17/2026 $ 400.00 ## Total For Check6163 ## Fire Administration ## Y***VOID$329.38***03/11/2026 ## -04/10/2026 CABLE AND ## INTERNET SPECTRUM -Charter ## Communications 100-42210-321- $ - 616403/17/2026 $ - ## Total For Check6164 ## Fire FightingN2 GLOBE ATHLETIX TURNOUT ## GEAR (5447.16 EA ) shipping $31.40 ## MacQueen Emergency, LLC.100-42220-218- $ 10,894.32 616503/17/2026 100-42220-218-$ 31.40 6165 $ 10,925.72 ## Total For Check6165 ## Fire Training ## Npop for EMR Refresher CourseCoborn's Inc.100-42240-210-$ 28.92 616603/17/2026 ## Report Version: 03/31/2015 Page 17 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 28.92 ## Total For Check6166 ## Fire AdministrationN03/11/2026-04/10/2026 CABLE ## AND INTERNET SPECTRUM -Charter ## Communications 100-42210-321-$ 164.69 616703/18/2026 $ 164.69 ## Total For Check6167 Fire Stations and BuildingsNFEB 13-MAR 12 2026 Usage Station = $488.90 Lift = $63.31 Connexus Energy100-42280-381-$ 488.90 616803/19/2026 100-42280-381-$ 63.31 6168 $ 552.21 ## Total For Check6168 Fire CommunicationNFEB 11 2026 - MAR 10 2026 monthly connection charge T-Mobile100-42250-323-$ 173.43 616903/19/2026 $ 173.43 ## Total For Check6169 ## Fire Administration ## NDIRECT DEPOSIT MONTHLY ## SERVICE FEE ## FEB (34 "CHECKS") ## ONPOINTE = $23 ## DD PROCESSING = $20 ## OLD NATIONAL BANK100-42210-310- ## $ 23.00 EFT2026022803/19/2026 ## 100-42210-310-$ 20.00 EFT20260228 $ 43.00 ## Total For CheckEFT20260228 ## Fire Stations and BuildingsNAPR BILL 1-2 YD w/lock $123.48 dumpster $20.99 tax ## ACE Solid Waste, Inc.100-42280-384- $ 123.48 617004/03/2026 100-42280-384-$ 20.99 6170 $ 144.47 ## Total For Check6170 Fire Repair ServicesNSCBA annual testing. ## Replace one ELM,INTAKE,FLR ## Alex Air Apparatus 2 LLC100-42260-406-$ 1,175.37 617104/03/2026 $ 1,175.37 ## Total For Check6171 ## Fire Fighting ## NPAGER BATTERIES(4), C-CELL ## BATTERIES, ENG.1 ## ANTENNA(REPLACE), SINK ## STRAINS, SCBA TEST GAS ## Amazon Capital Services100-42220-210-$ 123.88 617204/03/2026 100-42220-220-$ 19.99 6172 100-42220-220-$ 22.30 6172 100-42220-220-$ 415.00 6172 Fire Stations and Buildings100-42280-220-$ 6.47 6172 ## Report Version: 03/31/2015 Page 18 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 587.64 ## Total For Check6172 ## Fire Repair ServicesN2026 Annual Ladder Safety Inspection TOWER1, 16 ground ladders. 12 HEAT SENSORS ## REPLACED ## American Test Center100-42260-221-$ 30.00 617304/03/2026 100-42260-406-$ 600.00 6173 100-42260-406-$ 672.00 6173 $ 1,302.00 ## Total For Check6173 ## Fire Stations and BuildingsNFEB WATER USAGE & SEWER ## 3254 GALLONS H20 ## 3254 GALLONS SEWER City of Big Lake100-42280-382-$ 78.40 617404/03/2026 $ 78.40 ## Total For Check6174 ## Fire Fighting ## N(2) 1" - 50' BOOSTER LITE HOSE - ## RED ## Heiman, Inc.100-42220-217- $ 472.45 617504/03/2026 $ 472.45 ## Total For Check6175 ## Fire Stations and Buildings NRetrofit 77 fixtures to LED - replace/install motion sensors ## Hometown Electrical Services, LLC100-42280-401-$ 16,619.20 617604/03/2026 $ 16,619.20 ## Total For Check6176 ## Fire Repair ServicesNTOWER #1 REPROGRAM ## COMPARTMENT HEATER ## SWITCH ## MacQueen Emergency, LLC.100-42260-406- $ 599.64 617704/03/2026 $ 599.64 ## Total For Check6177 ## Fire Training ## NOFFICER I EXAM: S.Christenson, ## Hemauer, Lien, Moraczewski, ## Roediger, Roy , Ruberg, White ## Minnesota Fire Service Certificatio100-42240-437- $ 1,179.00 617804/03/2026 $ 1,179.00 ## Total For Check6178 ## Fire Communication ## N2026 Radio Maint Contract 57 @ $80.00 ## Sherburne County Sheriff's ## Departme 100-42250-323-$ 4,560.00 617904/03/2026 $ 4,560.00 ## Total For Check6179 ## Fire FightingN2026 Q1 PER 3 MAR FEDERAL ## TAX PAYMENT ## EFTPS100-42220-103-$ 1,887.70 EFT26040804/03/2026 ## 100-42220-122-$ 1,286.86 EFT260408 $ 3,174.56 ## Total For CheckEFT260408 ## Report Version: 03/31/2015 Page 19 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: ## Fire FightingN2026 Q1 PER 3 MAR ## WITHHOLDINGS ## Minnesota Department of Revenue100-42220-103-$ 413.49 EFT26040904/03/2026 $ 413.49 ## Total For CheckEFT260409 ## Fire Stations and BuildingsNMAR Usage $1104.35 02/28/2026- 03/30/2026 CenterPoint Energy100-42280-383-$ 1,104.35 618004/07/2026 $ 1,104.35 ## Total For Check6180 ## Fire AdministrationNCybersecurity project: Domain setup & M362 license ## Migration to G3 ## NET V PRO100-42210-309-$ 1,200.00 618104/07/2026 100-42210-309-$ 1,200.00 6181 $ 2,400.00 ## Total For Check6181 ## Fire Repair Services ## N1 - FUEL STABILIZERO'Reilly / First Call100-42260-220-$ 7.99 618204/07/2026 $ 7.99 ## Total For Check6182 ## Fire Repair ServicesNCLAMPS & TUBINGThree Sons Hardware, LLC100-42260-221-$ 10.87 618304/07/2026 $ 10.87 ## Total For Check6183 ## Fire FightingNMAR 7 - APR 6 FUEL - CIRCLE K ## $687.34 - FUEL ## -$8.11 REBATE ## WEX BANK - CIRCLE K100-42220-212- $ 687.34 618404/07/2026 100-42220-212-$(8.11)6184 $ 679.23 ## Total For Check6184 ## Fire AdministrationNMH($912.37); SH ($600.00); ## KW ($96.97) ## SD TRIP, CERT UPDATES, ## VONAGE, SORTLY ## Elan Financial Services100-42210-210- $ 48.00 618504/15/2026 100-42210-210-$ 38.83 6185 100-42210-210-$ 99.98 6185 100-42210-210-$ 99.98 6185 100-42210-219-$ 149.00 6185 100-42210-219-$ 10.19 6185 100-42210-321-$ 2.42 6185 100-42210-321-$ 84.36 6185 Fire Fighting100-42220-212-$ 145.06 6185 100-42220-212-$ 135.48 6185 100-42220-212-$ 99.89 6185 100-42220-220-$ 47.75 6185 Fire Training100-42240-437-$ 75.00 6185 ## Report Version: 03/31/2015 Page 20 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: 100-42240-437-$ 525.00 6185 ## Fire Repair Services100-42260-221-$ 30.17 6185 100-42260-221-$ 18.23 6185 $ 1,609.34 ## Total For Check6185 ## Fire Repair ServicesN4 - SCBA cylinder maintenance 2 - SCBA cylinder maintenance CM2 Supply100-42260-406-$ 180.00 618604/15/2026 100-42260-406-$ 90.00 6186 $ 270.00 ## Total For Check6186 Fire TrainingNEMR Refresher - 25 membersCentraCare100-42240-437-$ 1,710.00 618704/15/2026 $ 1,710.00 ## Total For Check6187 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 212.31 DD202610304/15/2026 $ 212.31 ## Total For CheckDD2026103 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 894.53 DD202610404/15/2026 $ 894.53 ## Total For CheckDD2026104 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 260.11 DD202610504/15/2026 $ 260.11 ## Total For CheckDD2026105 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 775.95 DD202610604/15/2026 $ 775.95 ## Total For CheckDD2026106 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 531.11 DD202610704/15/2026 $ 531.11 ## Total For CheckDD2026107 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 331.39 DD202610804/15/2026 $ 331.39 ## Total For CheckDD2026108 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 996.05 DD202610904/15/2026 $ 996.05 ## Total For CheckDD2026109 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 268.27 DD202611004/15/2026 $ 268.27 ## Total For CheckDD2026110 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 314.20 DD202611104/15/2026 $ 314.20 ## Total For CheckDD2026111 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 273.23 DD202611204/15/2026 $ 273.23 ## Total For CheckDD2026112 ## Report Version: 03/31/2015 Page 21 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 1,123.34 DD202611304/15/2026 $ 1,123.34 ## Total For CheckDD2026113 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 832.01 DD202611404/15/2026 $ 832.01 ## Total For CheckDD2026114 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 160.06 DD202611504/15/2026 $ 160.06 ## Total For CheckDD2026115 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 347.18 DD202611604/15/2026 $ 347.18 ## Total For CheckDD2026116 Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 1,307.36 DD202611704/15/2026 $ 1,307.36 ## Total For CheckDD2026117 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 543.52 DD202611804/15/2026 $ 543.52 ## Total For CheckDD2026118 ## Fire Fighting ## NAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 170.77 DD202611904/15/2026 $ 170.77 ## Total For CheckDD2026119 ## Fire Fighting ## NAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 299.83 DD202612004/15/2026 $ 299.83 ## Total For CheckDD2026120 ## Fire Fighting ## NAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 532.99 DD202612104/15/2026 $ 532.99 ## Total For CheckDD2026121 ## Fire Fighting ## NAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 459.63 DD202612204/15/2026 $ 459.63 ## Total For CheckDD2026122 ## Fire Fighting ## NAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 331.39 DD202612304/15/2026 $ 331.39 ## Total For CheckDD2026123 ## Fire Fighting ## NAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 344.37 DD202612404/15/2026 $ 344.37 ## Total For CheckDD2026124 ## Fire Fighting ## NAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 780.82 DD202612504/15/2026 $ 780.82 ## Total For CheckDD2026125 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 5.32 DD202612604/15/2026 $ 5.32 ## Total For CheckDD2026126 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 522.92 DD202612704/15/2026 ## Report Version: 03/31/2015 Page 22 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: $ 522.92 ## Total For CheckDD2026127 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 532.15 DD202612804/15/2026 $ 532.15 ## Total For CheckDD2026128 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 894.50 DD202612904/15/2026 $ 894.50 ## Total For CheckDD2026129 ## Fire Fighting ## NAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 666.44 DD202613004/15/2026 $ 666.44 ## Total For CheckDD2026130 ## Fire Fighting ## NAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 620.60 DD202613104/15/2026 $ 620.60 ## Total For CheckDD2026131 ## Fire Fighting ## NAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 418.65 DD202613204/15/2026 $ 418.65 ## Total For CheckDD2026132 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 965.06 DD202613304/15/2026 $ 965.06 ## Total For CheckDD2026133 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 289.68 DD202613404/15/2026 $ 289.68 ## Total For CheckDD2026134 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 337.96 DD202613504/15/2026 $ 337.96 ## Total For CheckDD2026135 ## Fire FightingNAPR PAYROLLPayroll Period Ending 03/31/2026100-42220-103-$ 406.00 DD202613604/15/2026 $ 406.00 ## Total For CheckDD2026136 ## Fire Stations and BuildingsN2026 GROUNDSKEEPING TOTAL ## CONTRACT $4200.00 ## APR PAYMENT $600.00 ## Legacy Landscaping & Irrigation, In100-42280-438- $ 600.00 618804/17/2026 $ 600.00 ## Total For Check6188 ## Fire FightingNMcKinney Child Support Witheld 50% of net payroll ## 2026 APR = $2.66 ## REMIT ID: 966749 ## ND CHILD SUPPORT DIVISION100-42220-103- $ 2.66 618904/17/2026 $ 2.66 ## Total For Check6189 ## Fire Stations and Buildings ## NMAR 2026 Fire Hall Cleaning -Sara Freiday100-42280-401-$ 400.00 619004/17/2026 $ 400.00 ## Total For Check6190 ## Report Version: 03/31/2015 Page 23 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: ## Fire AdministrationN04/11/2026-05/10/2026 CABLE ## AND INTERNET SPECTRUM -Charter ## Communications 100-42210-321-$ 164.69 619104/17/2026 $ 164.69 ## Total For Check6191 Fire CommunicationNMAR 11 2026 - APR 10 2026 monthly connection charge T-Mobile100-42250-323-$ 173.43 619204/17/2026 $ 173.43 ## Total For Check6192 Fire FightingN2026 Q1 PFMLA PAYMENTMinnesota UI Fund & PFMLA100-42220-107-$ 489.34 EFT26041304/17/2026 $ 489.34 ## Total For CheckEFT260413 ## Fire AdministrationNBASIC SECURITY, MONITORING ## SERVICES, SECURITY TRAINING ## NET V PRO100-42210-309-$ 330.00 619304/28/2026 $ 330.00 ## Total For Check6193 Fire Stations and BuildingsNMAR 11-APR 10 2026 Usage Station = $473.35 Lift = $58.89 Connexus Energy100-42280-381-$ 473.35 619404/28/2026 100-42280-381-$ 58.89 6194 $ 532.24 ## Total For Check6194 ## Fire Fighting ## NGOJO, AA BATTERIES,WALL ## HOOKS ## Amazon Capital Services100-42220-220-$ 16.72 619504/28/2026 Fire Stations and Buildings100-42280-210-$ 38.81 6195 100-42280-210-$ 44.00 6195 $ 99.53 ## Total For Check6195 ## Fire FightingNNOZZLE 1" 13-60 SELECT GMP ## $442.00 FREIGHT $20.33 TAX $34.10 ## Heiman, Inc.100-42220-240- $ 496.43 619604/28/2026 $ 496.43 ## Total For Check6196 Fire Repair ServicesNVINAL WRAP HOOD GRASS 2DYNAMIC FLEET DESIGNS100-42260-406-$ 425.00 619704/28/2026 $ 425.00 ## Total For Check6197 ## Fire FightingNPANTS DIETSCH-MAKI SHIPPING ## $23.17 PANTS $2305.13 EACH ## MacQueen Emergency, LLC.100-42220-218-$ 4,633.43 619804/28/2026 $ 4,633.43 ## Total For Check6198 ## Report Version: 03/31/2015 Page 24 of 25 ## DescriptionAccount NameTotalF-A-O-PVoidDateVendorCheck # 01/01/2026 To 04/30/2026Date Range: ## All FundsFund Name: ## Fire AdministrationNDIRECT DEPOSIT MONTHLY ## SERVICE FEE ## FEB (34 "CHECKS") ## ONPOINTE = $23 ## DD PROCESSING = $20 ## OLD NATIONAL BANK100-42210-310-$ 20.00 EFT26041504/28/2026 ## 100-42210-310-$ 23.00 EFT260415 $ 43.00 ## Total For CheckEFT260415 ## Total For Selected Checks $ 188,166.83 ## Report Version: 03/31/2015 Page 25 of 25 ## RESOLUTION NO. 2026-02 ## BIG LAKE FIRE DEPARTMENT ## SHERBURNE COUNTY, MINNESOTA ## RESOLUTION ACCEPTING DONATIONS TO THE BIG LAKE FIRE DEPARTMENT WHEREAS, The Big Lake Fire Department is authorized to accept and maintain donations of real and personal property pursuant to Minnesota Statutes Section 465.03 for the benefit of its citizens; and WHEREAS, The net proceeds summed $ 500.00; and WHEREAS, The following have offered to contribute the donations set forth below to the ## Big Lake Fire Department: ## Billeye Juarez – Jan Gladero memorial: $200.00 Coborn’s Foods – Valentine’s Day floral delivery: $300.00 WHEREAS, The terms or conditions of the donations, if any, are as follows: This $500.00 donation is a general donation, and; WHEREAS, All such donations have been contributed to the Big Lake Fire Department for the benefit of its citizens, as allowed by law; and WHEREAS, The Big Lake Fire Board finds that it is appropriate to accept the donations offered to the Big Lake Fire Department. ## NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF THE BIG LAKE FIRE ## DEPARTMENT, SHERBURNE COUNTY, MINNESOTA, AS FOLLOWS: 1. The donations described above are accepted and shall be used in accordance with noted terms or conditions either alone or in cooperation with others, as allowed by law. 2. The Board Secretary is hereby directed to acknowledge to the donor, the Department’s acceptance of the donation. Adopted by the Board of the Big Lake Fire Department this 5th day of May, 2026. ______________________________ ## Bruce Aubol, Board Chair ## Attest: _________________________________ ## Brenda Kimberly-Maas, Town Clerk ## Prepared By ## Brenda Kimberly-Maas, Town Clerk ## Meeting Date: 05/05/2026 Item No. ## 5A ## Item Description: ## 2025 Financial Audit Results ## Reviewed By: Ken Warneke, Treasurer ## Reviewed By: Deb Wegeleben, ## Finance Director ## BOARD DIRECTION REQUESTED ## Approve 2025Audit Results ## BACKGROUND/DISCUSSION Samantha Bray, Staff Accountant from Creative Planning was onsite at the Big Lake Township town hall on Wednesday March 16 - 18, 2026 and performed the annual audit of the Big Lake Fire Department financials. Brenda Kimberly-Maas, Town Clerk, Becky Guthrie, Town Deputy Treasurer, and Debbie Workman, Town Deputy Clerk provided support and assistance to Samantha, as needed. From their perspective, the audit went well. Regulatory financial statements and communications letter will be presented by Nancy Schultzenberg during the meeting. ## FINANCIAL IMPACT ## N/A ## ALTERNATIVES ## N/A ## ATTACHMENTS Regulatory financial statements Communications letter ## AGENDA ITEM ## Big Lake Fire Board ## Big Lake Fire Department Joint Powers ## Sherburne County, Minnesota ## Regulatory Financial Statements December 31, 2025 ## Big Lake Fire Department Joint Powers ## Table of Contents ## Joint Powers Board Members 1 ## Independent Auditor's Report 2 ## Regulatory Basis Financial Statements ## Fund Financial Statements ## Statement of Balances Arising from Cash Transactions – Governmental Funds 6 ## Statement of Cash Receipts, Disbursements, and Changes in Cash Fund ## Balances – Governmental Funds 7 ## Notes to Regulatory Basis Financial Statements 8 ## Supplementary Information ## Budgetary Comparison Schedule – Regulatory Basis – General Fund 13 ## Additional Supplementary Information ## Schedule of Accounts Payable 15 ## Schedule of Accounts Receivable 16 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in ## Accordance with Government Auditing Standards 17 ## Minnesota Legal Compliance 19 Schedule of Findings and Responses 20 1 ## Big Lake Fire Department Joint Powers ## Joint Powers Board Members December 31, 2025 ## Officials ## Joint Powers Position ## Bruce Aubol ## Board Chair ## Board Chair, Town of Big Lake ## Kim Noding ## Board Vice Chair ## City Council Member, City of Big Lake ## Paul Knier ## Board Member ## Mayor, City of Big Lake ## Dean Brenteson ## Board Member ## Supervisor, Town of Big Lake 2 ## Independent Auditor's Report ## Honorable Joint Powers Board Members ## Big Lake Fire Department Joint Powers ## Big Lake, Minnesota Report on the Audit of the Financial Statements We have audited the financial statements of each major fund of Big Lake Fire Department Joint Powers as of and for the year ended December 31, 2025, and the related notes to the financial statements, which collectively comprise Big Lake Fire Department Joint Powers' regulatory financial statements as listed in the Table of Contents. We have also audited the additional supplementary information as listed in the Table of Contents for the year ended December 31, 2025. ## Unmodified Opinion on Regulatory Basis of Accounting In our opinion, the financial statements referred to in the first paragraph present fairly, in all material respects, the respective cash balances of each major fund of the Big Lake Fire Department Joint Powers, Big Lake, Minnesota, as of December 31, 2025, and the respective changes in cash balances for the year then ended in accordance with the regulatory basis of accounting as discussed in Note 1. In addition, in our opinion, the additional supplementary information referred to in the first paragraph presents fairly, in all material respects, the accounts payable and accounts receivable balances of the Department's funds as of December 31, 2025, in conformity with the regulatory basis of accounting discussed in Note 1. Adverse Opinion on Accounting Principles Generally Accepted in the United States of America In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion on Accounting Principles Generally Accepted in the United States of America section of our report, the financial statements referred to in the first paragraph do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the Big Lake Fire Department Joint Powers, Big Lake, Minnesota, as of December 31, 2025, and the respective changes in financial position for the year then ended. ## Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Big Lake Fire Department Joint Powers and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. As described in Note 1 of the financial statements, the financial statements are prepared by the Department on the basis of the financial reporting provisions of the Minnesota Office of the State Auditor, which is a basis of accounting other than accounting principles generally accepted in the United States of America. The effects on the financial statements of the variances between the regulatory basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material. 3 ## Responsibilities of Management for the Financial Statements The Big Lake Fire Department Joint Powers' management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Big Lake Fire Department Joint Powers ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. ## Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Big Lake Fire Department Joint Powers' internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of • Conclude whether, in our judgment, there are conditions or events considered in the aggregate, that raise substantial doubt about Big Lake Fire Department Joint Powers' ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit. ## Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Big Lake Fire Department Joint Powers' regulatory financial statements. The Supplementary Information as indicated in the Table of Contents is presented for purposes of additional analysis and is not a required part of the regulatory financial statements. 4 ## Supplementary Information (Continued) Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the regulatory financial statements. The information has been subjected to the auditing procedures applied in the audit of the regulatory financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the regulatory financial statements or to the regulatory financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the regulatory financial statements as a whole. ## Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated April 20, 2026, on our consideration of the Department's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Department's internal control over financial reporting and compliance. ## St. Cloud, Minnesota April 20, 2026 5 ## REGULATORY BASIS FINANCIAL STATEMENTS See notes to regulatory basis financial statements. 6 ## Total ## General Fund (100) ## Donation Fund (210) ## Governmental ## Funds ## Assets Cash and investments217,211$ 38,599$ 255,810$ ## Cash Fund Balances Restricted- 13,588 13,588 Committed- 25,011 25,011 Unassigned217,211 - 217,211 Total fund balances217,211$ 38,599$ 255,810$ ## Big Lake Fire Department Joint Powers Agreement ## Governmental Funds December 31, 2025 ## Statement of Balances Arising from Cash Transactions - ## Special ## Revenue See notes to regulatory basis financial statements. 7 ## Total ## General Fund (100) ## Donation Fund (210) ## Governmental ## Funds ## Receipts Special fire protection services 533,305 $ - $ 533,305 $ Investment and other interest income 9,296 - 9,296 Contributions and donations - 10,094 10,094 ## Miscellaneous 29,220 - 29,220 Total receipts 571,821 10,094 581,915 ## Disbursements ## Current Fire administration 41,108 - 41,108 Fire fighting 365,986 1,913 367,899 Fire prevention 2,582 305 2,887 Fire training 29,941 - 29,941 Fire communication 14,699 1,000 15,699 Fire repair services 33,971 - 33,971 Medical services 5,668 - 5,668 Fire stations and buildings 38,648 - 38,648 Total disbursements 532,603 3,218 535,821 Excess of receipts over (under) disbursements 39,218 6,876 46,094 ## Cash Fund Balances Beginning of year 177,993 31,723 209,716 End of year 217,211 $ 38,599 $ 255,810 $ ## Big Lake Fire Department Joint Powers Agreement ## Statement of Cash Receipts, Disbursements, and ## Changes in Cash Fund Balances - Governmental Funds ## Year Ended December 31, 2025 ## Special ## Revenue 8 ## Big Lake Fire Department Joint Powers ## Notes to Regulatory Basis Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ## A. Reporting Entity The Big Lake Fire Department Joint Powers is a special district established on January 1, 2018, under a joint powers agreement between the City of Big Lake and the Town of Big Lake. The Department is governed by four board members, of which two members are appointed from the City of Big Lake and two members are appointed from the Town of Big Lake. The accompanying financial statements present the government entities for which the government is considered to be financially accountable. The Big Lake Fire Department was created to provide fire services to the residents of the City, the Town of Big Lake and the Town of Orrock, Minnesota. The City of Big Lake and the Town of Big Lake each currently fund approximately 50% of the Fire Department's budget. The Department is considered financially accountable for a component unit if it appoints a voting majority of the organization's governing body and it is able to impose its will on the organization by significantly influencing the programs, projects, activities, or level of services performed or provided by the organization or there is a potential for the organization to provide specific financial benefits to or impose specific financial burdens on the Department. As a result of applying the component unit definition criteria above, certain organizations have been defined and are presented in this report as follows: Related Organization – The relationship of the Department with the entity is disclosed. ## B. Big Lake Volunteer Fire Relief Association The Big Lake Volunteer Fire Relief Association (the "Association") is organized as a nonprofit organization, legally separate from the Department, by its members to provide pension and other benefits to such members in accordance with Minnesota Statutes. The Association's Board of Trustees is appointed by the membership of the Association and not by the Big Lake Fire Department Joint Powers Board. All funding is conducted in accordance with Minnesota Statutes, whereby state aid flows to the Association, tax levies are determined by the Association and the Association pays benefits directly to its members. The Association may certify tax levies to Sherburne County directly if the City does not carry out this function. Because the Association is fiscally independent of the Department, the financial statements of the Association have not been included within the Department's reporting entity. ## C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The accounts of the Department are maintained, and the accompanying financial statements have been prepared on a regulatory basis of accounting prescribed by the Minnesota Office of the State Auditor. The regulatory basis allows revenues to be recognized when received rather than when earned, and expenditures to be recognized when paid rather than when the obligations are incurred. ## Description of Funds: ## Major Governmental Funds: General Fund – This fund is the Department's primary operating fund. It accounts for all financial resources of the general Department, except those required to be accounted for in another fund. 9 ## Big Lake Fire Department Joint Powers ## Notes to Regulatory Basis Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) Description of Funds: (Continued) ## Major Governmental Funds: (Continued) Donation Fund – This special revenue fund accounts for the balance of funds remaining in the City and Town Fire Department funds when the joint powers agreement was established, along with other donations provided to the Department. ## D. Cash and Investments Cash and Investments include all balances from all funds that are combined and invested to the extend available in various securities as authorized by state law. Minnesota Statutes authorizes the Department to invest in various investments including, obligations of the U.S. Treasury, agencies and instrumentalities, shares of investment companies whose only investments are in the aforementioned securities, obligations of the State of Minnesota or its municipalities, bankers' acceptances, future contracts, repurchase and reverse repurchase agreements, and commercial paper of the highest quality with a maturity of no longer than 270 days and in the Minnesota Municipal Investment Pool. In accordance with GASB Statement No. 79, the Minnesota Municipal Investment Pool (4M) Securities are valued at amortized cost, which approximates fair value. There are no restrictions or limitations of withdrawals from the 4M Liquid Asset Fund. ## E. Budgetary Information The Department submits a proposed budget to the City of Big Lake and Town of Big Lake by July 15. The annual Department operating budget must be approved by an affirmative vote of the majority of each party's governing body. The parties governing bodies vote on the proposed budget by September 15. If any dispute arises concerning approval of the Department operating budget, the parties and the Department shall hold a joint meeting or series of joint meetings in September and October. In the event the parties and the Department are unable to resolve the dispute following said meeting(s), the parties and the Department will submit the dispute to the Board of the Minnesota Bureau of Mediation Service for mediation and binding arbitration. ## NOTE 2 – DEPOSITS AND INVESTMENTS Minnesota Statutes requires all deposits with financial institutions are collateralized in an amount equal to 110% of deposits in excess of Federal Deposit Insurance Corporation (FDIC) insurance. In accordance with applicable Minnesota Statutes, the Department maintains deposits at depository banks authorized by the governing board. The Department does not have formal policies in place to address interest rate risk, credit risk, concentration of credit risk or custodial credit risk for investments or deposits. 10 ## Big Lake Fire Department Joint Powers ## Notes to Regulatory Basis Financial Statements ## NOTE 2 – DEPOSITS AND INVESTMENTS (CONTINUED) ## Deposits and Investments Custodial Credit Risk - Deposits: This is the risk that in the event of bank failure, the Department's deposits may not be returned to it. As of December 31, 2025, the Department's bank balance was not exposed to custodial credit risk because it was fully insured through FDIC. ## Checking 16,867 $ ## Investments 4M Fund 238,943 $ Concentration of Credit Risk: This is the risk of loss attributed to the magnitude of a government's investment in a single issuer. The 4M Fund is a pooled asset money market fund. Credit Risk: This is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. As of December 31, 2025, the Department's investments in the 4M Fund are unrated. Interest Rate Risk: This is the risk that market values of securities in a portfolio would decrease due to the changes in market value interest rates. The Investment Advisor and Subadvisor, as applicable, have implemented processes to make sound and prudent investment decisions for the 4M Funds. Custodial Credit Risk – Investments: This is the risk in the event of the failure of the counterparty the Department will not be able to recover the value of its investments or collateral securities that in the possession of an outside party. US Bank serves as Custodian for each Fund pursuant to a Custodian Agreement with the Trust. The Custodian acts as a safekeeping agent for each Fund's investment portfolio and serves as the depository in connection with the direct investment and withdrawals of each Fund. Summary of cash, deposits, and investments as of December 31, 2025: ## Deposits16,867$ Investments 238,943 Total deposits and investments255,810$ Cash, deposits, and investments are presented in the December 31, 2025, regulatory basis financial statements as follows: Statement of balances arising from cash transactions - governmental funds Cash and investments255,810$ At December 31, 2025, $588 is restricted for a Ladder Truck, $12,000 is restricted for a CPR unit, $1,000 is restricted for a bullet-proof vest, and $26,011 is committed by the Fire Departments Board for future needs. 11 ## Big Lake Fire Department Joint Powers ## Notes to Regulatory Basis Financial Statements ## NOTE 3 – RISK MANAGEMENT The Department purchases commercial insurance coverage through the League of Minnesota Cities Insurance Trust (LMCIT) with other cities in the state which is a public entity risk pool currently operating as a common risk management and insurance program. The Department pays an annual premium to the LMCIT for its insurance coverage. The LMCIT is self-sustaining through commercial companies for excess claims. The Department is covered through the pool for any claims incurred but unreported, however, retains risk for the deductible portion of its insurance policies. The amount of these deductibles is considered immaterial to the financial statements. 12 ## SUPPLEMENTARY INFORMATION 13 Original and ## Final ## Actual Amounts ## Receipts Special fire protection services 533,018 $ 533,305 $ 287 $ ## Miscellaneous 1,100 29,220 28,120 Investment income 1,000 9,296 8,296 Total receipts 535,118 571,821 36,703 ## Disbursements ## Current Fire administration 46,350 41,108 (5,242) Fire fighting 342,212 365,986 23,774 Fire prevention 7,000 2,582 (4,418) Fire training 28,400 29,941 1,541 Fire communication 16,200 14,699 (1,501) Fire repair services 43,500 33,971 (9,529) Medical services 7,000 5,668 (1,332) Fire stations and buildings 42,356 38,648 (3,708) Total disbursements 533,018 532,603 (415) Excess of receipts over (under) disbursements 2,100 $ 39,218 37,118 $ ## Cash Fund Balances Beginning of year 177,993 End of year 217,211 $ Variance with ## Final Budget - Over (Under) ## Budgetary Comparison Schedule - ## Budgeted ## Big Lake Fire Department Joint Powers Agreement ## Regulatory Basis - General Fund ## Year Ended December 31, 2025 14 ## ADDITIONAL SUPPLEMENTARY INFORMATION 15 ## Fund ## Vendor Name ## Item and Purpose ## Amount ## General ## Elan Financial Services Miscellaneous supplies 778 $ ## General ## Old National Bank Direct deposit monthly service fee 43 ## General ## Wex Bank - Circle K Dec 7 - Jan 6 fuel 275 ## General ## Witmer Public Safety Group Inc Bullard helmets 1,585 ## General ## Minnesota Department of Revenue 2025 Q4 Per 2 Dec witholdings 493 ## General ## EFTPS 2025 Q4 Per 3 Dec federal tax payment 4,054 ## General ## Advanced First Aid, Inc ## CR2 AED 1,284 ## General ## Amazon Capital Services Snowmobile helmet, large bolt cutter, used credit 99 ## General ## Jefferson Fire & Safety ## Harington Storz adapter 247 ## General ## MacQueen Emergency LLC ## E22 HVAC vents 581 ## General ## Minnesota Fire Service Certification Fire instructor 786 ## General ## Customized Fire Rescue Training Inc NFPA fire instructor course 2,820 ## General ## City of Elk River Fire academy books, facility use, NFPA 2,006 ## General ## O'Reilly/First Call DEF and antigel 135 ## General ## City of Big Lake Grass 1 seat belt assembly replacement 367 ## General ## CenterPoint Energy Dec 2 - Dec 30 usage 2,047 ## General ## Northern Mechanical Solutions Office furnace repairs 921 ## General ## Sara Freiday Dec fire hall cleaning 375 ## Total 18,896 $ ## Big Lake Fire Department Joint Powers Agreement ## Schedule of Accounts Payable ## Year Ended December 31, 2025 16 ## Fund ## Source ## Purpose ## Amount ## General ## Minnesota Management and Budget Training reimbursement 120 $ ## Big Lake Fire Department Joint Powers Agreement ## Schedule of Accounts Receivable ## Year Ended December 31, 2025 17 ## Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit ## of Financial Statements Performed in Accordance ## with Government Auditing Standards ## Independent Auditor's Report ## Honorable Joint Powers Board Members ## Big Lake Fire Department Joint Powers ## Big Lake, Minnesota We have audited in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), the financial statements of each major fund of the Big Lake Fire Department Joint Powers, Big Lake, Minnesota as of and for the year ended December 31, 2025, and the related notes to financial statements, which collectively comprise the Department's regulatory financial statements, and have issued our report thereon dated April 20, 2026. ## Report on Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the Department's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Department's internal control. Accordingly, we do not express an opinion on the effectiveness of the Department's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the Department's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We did identify a certain deficiency in internal control, described in the accompanying Schedule of Findings and Responses that we consider to be a significant deficiency, audit finding 2025-001. 18 ## Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the Department's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. ## Management's Response to Finding Government Auditing Standards requires the auditor to perform limited procedures on the Management's response to the finding identified in our audit are described in the accompanying Schedule of Findings and Responses. The Management's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Department's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Department's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. ## St. Cloud, Minnesota April 20, 2026 19 ## Minnesota Legal Compliance ## Independent Auditor's Report ## Honorable Joint Powers Board Members ## Big Lake Fire Department Joint Powers ## Big Lake, Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of each major fund of the Big Lake Fire Department Joint Powers, Big Lake, Minnesota as of and for the year ended December 31, 2025, and the related notes to financial statements, which collectively comprise the Department's regulatory basis financial statements, and have issued our report thereon dated April 20, 2026. In connection with our audit, nothing came to our attention that caused us to believe that the Department failed to comply with the provisions of contracting – bid laws, depositories of public funds and public investments, conflicts of interest, claims and disbursements, and miscellaneous provisions, sections of the Minnesota Legal Compliance Audit Guide for Other Political Subdivisions, promulgated by the State Auditor pursuant to Minnesota Statutes § 6.65. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding the Department's noncompliance with the above referenced provisions. The purpose of this report is solely to describe the scope of our testing of compliance and the results of that testing, and not to provide an opinion on compliance. Accordingly, this communication is not suitable for any other purpose. ## St. Cloud, Minnesota April 20, 2026 20 ## Big Lake Fire Department Joint Powers ## Schedule of Findings and Responses ## CURRENT AND PRIOR YEAR INTERNAL CONTROL FINDINGS: ## Significant Deficiency: ## Audit Finding 2025-001 – Lack of Segregation of Accounting Duties During the year ended December 31, 2025, the Department had a lack of segregation of accounting duties. In order to have appropriate segregation of duties the performance of the following duties would need to be completed by a different employee: initiation and authorization of transactions, recording and processing of transactions, reconciliation and reporting of transactions and financial information, and custody of assets. The lack of adequate segregation of accounting duties could adversely affect the District's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements. ## Management's Response: The Department will review current segregation of accounting duties to determine if further segregation is possible. ## Big Lake Fire Department Joint Powers ## Sherburne County, Minnesota ## Communications Letter December 31, 2025 ## Big Lake Fire Department Joint Powers ## Table of Contents Report on Matters Identified as a Result of ## the Audit of Regulatory Basis Financial Statements 1 ## Significant Deficiency 3 ## Required Communication 4 1 Report on Matters Identified as a Result of ## the Audit of Regulatory Basis Financial Statements ## Honorable Joint Powers Board Members ## Big Lake Fire Department Joint Powers ## Big Lake, Minnesota In planning and performing our audit of the regulatory basis financial statements of each major fund, and the additional supplementary information of the Big Lake Fire Department Joint Powers, Big Lake, Minnesota, as of and for the year ended December 31, 2025, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, we considered the Department's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Department's internal control. Accordingly, we do not express an opinion on the effectiveness of the Department's internal control over financial reporting. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that have not been identified. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error, or fraud may occur and not be detected by such controls. However, as discussed below, we identified a certain deficiency that we consider to be a significant deficiency. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Department's regulatory basis financial statements will not be prevented, or detected and corrected, on a timely basis. A reasonable possibility exists when the likelihood of an event occurring is either reasonably possible or probable as defined as follows: • Reasonably possible. The chance of the future event or events occurring is more than remote but less than likely. • Probable. The future event or events are likely to occur. We did not identify any deficiencies in internal control that we consider to be material weaknesses. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. The significant deficiency identified is stated within this letter. 2 The purpose of this communication, which is an integral part of our audit, is to describe for the Members of the Joint Powers Board and management and others within the Department and state oversight agencies the scope of our testing of internal control and the results of that testing. Accordingly, this communication is not intended to be and should not be used for any other purpose. ## St. Cloud, Minnesota April 20, 2026 3 ## Big Lake Fire Department Joint Powers ## Significant Deficiency ## Lack of Segregation of Accounting Duties During the year ended December 31, 2025, the Department had a lack of segregation of accounting duties. In order to have appropriate segregation of duties the performance of the following duties would need to be completed by a different employee: initiation and authorization of transactions, recording and processing of transactions, reconciliation and reporting of transactions and financial information, and custody of assets. The lack of adequate segregation of accounting duties could adversely affect the Department's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements. 4 ## Big Lake Fire Department Joint Powers ## Required Communication We have audited the regulatory basis financial statements of each major fund and the additional supplementary information of the Department for the year ended December 31, 2025. Professional standards require that we advise you of the following matters related to our audit. ## Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter, our responsibility, as described by professional standards, is to form and express opinions about whether the regulatory basis financial statements prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the regulatory basis financial statements does not relieve you or management of its respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the regulatory basis financial statements are free of material misstatement. An audit of the regulatory basis financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Department's internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the Department solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are also responsible for communicating significant matters related to the audit that are, in our professional judgement, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you. Our responsibility for the supplementary information accompanying the regulatory basis financial statements, as described by professional standards, is to evaluate the presentation of the supplementary information in relation to the regulatory basis financial statements as a whole and to report on whether the supplementary information is fairly stated, in all material respects, in relation to the regulatory basis financial statements as a whole. ## Our Responsibility in Relation to Government Auditing Standards As communicated in our engagement letter, part of obtaining reasonable assurance about whether the regulatory basis financial statements are free of material misstatement, we performed tests of the Department's compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of regulatory basis financial statement amounts. However, the objective of our tests was not to provide an opinion on compliance with such provisions. ## Planned Scope and Timing of the Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. ## Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied with all relevant ethical requirements regarding independence. 5 ## Big Lake Fire Department Joint Powers ## Required Communication ## Significant Risks We have addressed the following significant risks of material misstatement identified in our planning procedures: ## • Misappropriation of Assets Through Improper Payroll Disbursements ## • Management Override of Controls – Overall Financial Statements ## • Improper Revenue Recognition ## Qualitative Aspects of the Department's Significant Accounting Practices ## Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the Department is included in the notes to the regulatory basis financial statements. There have been no initial selection of accounting policies and no changes to significant accounting policies or their application during 2025. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. ## Significant Accounting Estimates and Related Disclosures Accounting estimates and related disclosures are an integral part of the regulatory basis financial statements prepared by management and are based on management's current judgements. Those judgements are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the regulatory basis financial statements and because of the possibility that future events affecting them may differ markedly from management's current judgements. We evaluated the key factors and assumptions used to develop the accounting estimates and determined that they are reasonable in relation to the regulatory basis financial statements taken as a whole and in relation to the applicable opinion units. ## Financial Statement Disclosures Certain regulatory basis financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The regulatory basis financial statement disclosures are neutral, consistent, and clear. ## Significant Difficulties Encountered during the Audit We encountered no significant difficulties in dealing with management relating to the performance of the audit. ## Uncorrected and Corrected Misstatements For the purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effects of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the regulatory basis financial statements taken as a whole and each applicable opinion unit. 6 ## Big Lake Fire Department Joint Powers ## Required Communication ## Uncorrected and Corrected Misstatements (Continued) Management did not identify, and we did not notify them of any uncorrected financial statement misstatements. In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. None of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the basic financial statements taken as a whole. ## Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the Department's regulatory basis financial statements or the auditor's report. No such disagreements arose during the course of our audit. ## Representations Requested from Management We have requested certain written representations from management, which are included in the management representation letter. ## Management's Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management has informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. ## Other Significant Matters, Findings, or Issues In the normal course of our professional association with the Department, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during that year, operating and regulatory conditions affecting the Department, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the Department's auditor. ## Prepared By: ## Brenda Kimberly-Maas, Town ## Clerk ## Meeting Date: 5/6/2025 ## ☒ Regular Agenda ## Item ## ☐ Consent Agenda ## Item Item No. ## 8A ## Item Description: ## Fiscal Update Reviewed By: Ken Warneke, Town ## Treasurer Reviewed By: Becky Guthrie, Town ## Deputy Treasurer ## ACTION REQUESTED ## Approve Treasurer’s Report & Cash Control Statements ## BACKGROUND/DISCUSSION Treasurer Warneke provides the Department’s current interim financial report, cash control and bank statements for Board review, discussion, and approval at each regular meeting. ## FINANCIAL IMPACT ## N/A ## RECOMMENDATION ## Approve Treasurer’s Financial Reports ## ATTACHMENTS Interim Financial Reports YTD (04/30/2025) – by account and object code (Cash Control will be present at the meeting.) ## AGENDA ITEM ## Big Lake Fire Department ## Interim Financial Report By Account Number (YTD)BIG LAKE FIRE ## DEPARTMENT 4/30/2026 4/28/2026 ## General Fund ## BudgetActualVariance ## Receipts: ## 30,513.41 206,773.23 176,259.82 Special Fire Protection Services ## Total Acct 342 176,259.82 206,773.23 30,513.41 ## 2,077.33 2,444.00 366.67 MISC REVENUE/TRAIN REIMB ## Total Acct 361 366.67 2,444.00 2,077.33 1,875.18 2,208.51 333.33 Interest Earning (10,140.66) 0.00 10,140.66 Unreserve Fund Balance ## Total Acct 362 10,473.99 2,208.51 (8,265.48) 187,100.48 211,425.74 24,325.26 Total Revenues ## Other Financing Sources: 0.00 0.00 0.00 Compensation for Loss of General Fixed Assets ## Total Acct 391 0.00 0.00 0.00 ## 0.00 0.00 0.00 Total Other Financing Sources ## Disbursements: 17,866.31 21,667.69 39,534.00 Fire Administration 6,851.55 139,542.32 146,393.87 Fire Fighting 2,666.67 0.00 2,666.67 Fire Prevention (5,334.12) 15,800.78 10,466.66 Fire Training (253.72) 5,253.72 5,000.00 Fire Communication 8,616.27 5,883.73 14,500.00 Fire Repair Services 2,333.33 0.00 2,333.33 Medical Services (17,551.93) 31,018.59 13,466.66 Fire Stations and Buildings ## Total Acct 422 234,361.19 219,166.83 15,194.36 234,361.19 219,166.83 15,194.36 Total Disbursements ## Other Financing Uses: 31,000.00 (31,000.00) 0.00 Prepaid expenses ## Total Acct 493 0.00 (31,000.00) 31,000.00 ## 0.00 (31,000.00) 31,000.00 Total Other Financing Uses ## Beginning Cash Balance 217,211.13 ## Total Receipts and Other Financing Sources 211,425.74 ## Total Disbursements and Other Financing Uses 188,166.83 Cash Balance as of 04/30/2026 240,470.04 Page 1 of 2 ## Report Version: 12/18/2015 ## Interim Financial Report By Account Number (YTD)BIG LAKE FIRE ## DEPARTMENT 4/30/2026 4/28/2026 Donation fund ## BudgetActualVariance ## Receipts: (1,166.67) 500.00 1,666.67 Contributions and Donations from Private Sources ## Total Acct 362 1,666.67 500.00 (1,166.67) 1,666.67 500.00 (1,166.67)Total Revenues ## Other Financing Sources: ## 0.00 0.00 0.00 Total Other Financing Sources ## Disbursements: 666.67 0.00 666.67 Fire Administration 66.67 0.00 66.67 Fire Prevention ## Total Acct 422 733.34 0.00 733.34 733.34 0.00 733.34 Total Disbursements ## Other Financing Uses: ## 0.00 0.00 0.00 Total Other Financing Uses ## Beginning Cash Balance 38,599.25 ## Total Receipts and Other Financing Sources 500.00 ## Total Disbursements and Other Financing Uses 0.00 Cash Balance as of 04/30/2026 39,099.25 Page 2 of 2 ## Report Version: 12/18/2015 ## BIG LAKE FIRE DEPARTMENTInterim Financial Report By Object Code (YTD) 4/28/2026 As on 4/30/2026 ## General Fund ## BudgetActualVariance ## Receipts: ## 30,513.41 206,773.23 176,259.82 Special Fire Protection Services 30,513.41 206,773.23 176,259.82 ## Total Acct 342 ## 2,077.33 2,444.00 366.67 MISC REVENUE/TRAIN REIMB 2,077.33 2,444.00 366.67 ## Total Acct 361 1,875.18 2,208.51 333.33 Interest Earning (10,140.66) 0.00 10,140.66 Unreserve Fund Balance (8,265.48) 2,208.51 10,473.99 ## Total Acct 362 Total Revenues 187,100.48 211,425.74 24,325.26 ## Other Financing Sources: 0.00 0.00 0.00 Compensation for Loss of General Fixed Assets 0.00 0.00 0.00 ## Total Acct 391 ## Total Other Financing Sources 0.00 0.00 0.00 ## Disbursements: ## Fire Administration 33.33 0.00 33.33 Transportation: Travel Expense ## 666.67 0.00 666.67 Professional Services: Legal Fees 200.00 0.00 200.00 Advertising: Employment 2,000.00 0.00 2,000.00 ## Professional Services: Personnel Testing and ## Recruitment 100.00 0.00 100.00 ## Printing and Binding: General Notices and Public ## Information (211.03) 877.70 666.67 Operating Supplies (211 through 219) (272.86) 606.19 333.33 ## Operating Supplies: Computers, Printers, All in one ## Devices & Software 2,270.00 2,730.00 5,000.00 Professional Services: EDP, Software and Design 161.33 172.00 333.33 Professional Services - banking fees - direct deposit 172.75 993.92 1,166.67 Communications: Telephone (0.88) 100.88 100.00 Communications: Postage 3,622.00 15,812.00 19,434.00 Insurance: General Liability 125.00 375.00 500.00 Miscellaneous: Dues and Subscriptions 9,000.00 0.00 9,000.00 Professional Services: Auditing and Accounting Services ## Fire Fighting 2,251.34 75,958.25 78,209.59 Wages and Salaries: Part-time Employees ## (135.01) 489.34 354.33 PFMLA 25.38 5,957.61 5,982.99 ## Employer Contributions for Retirement: FICA ## Contributions ## 9,457.00 31,000.00 40,457.00 Worker's Compensation: Insurance Premiums 591.33 742.00 1,333.33 Operating Supplies (211 through 219) ## 400.30 2,266.36 2,666.66 Operating Supplies: Motor Fuels 1,806.84 26.49 1,833.33 ## Operating Supplies: Fire Uniforms - Wildland replacement ## 2,194.21 472.45 2,666.66 Operating Supplies: Fire Hose (10,912.90) 16,912.89 5,999.99 Operating Supplies: Fire Uniforms & Turnout Gear (769.13) 802.46 33.33 Repair and Maintenance Supplies (221 through 229) 1,752.19 4,914.47 6,666.66 Small Tools and Minor Equipment ## 190.00 0.00 190.00 Employer Paid Insurance: Life ## Fire Prevention 2,333.33 0.00 2,333.33 Operating Supplies (211 through 219) 266.67 0.00 266.67 Advertising: Employment 66.67 0.00 66.67 Transportation: Travel Expense ## Fire Training 133.33 0.00 133.33 Transportation: Travel Expense 1,215.17 451.50 1,666.67 Operating Supplies (211 through 219) Page 1 of 3 ## Report Version: 12/18/2015 ## BIG LAKE FIRE DEPARTMENTInterim Financial Report By Object Code (YTD) 4/28/2026 As on 4/30/2026 ## General Fund ## BudgetActualVariance ## Disbursements: ## (6,682.62) 15,349.28 8,666.66 TRAINING SCHOOLS ## Fire Communication (253.72) 5,253.72 5,000.00 Communications: Radio Units 0.00 0.00 0.00 Communications: Telephone ## Fire Repair Services 3,333.33 0.00 3,333.33 Repair and Maintenance Supplies: Tires 587.68 578.99 1,166.67 Repair and Maintenance Supplies (221 through 229) 874.97 791.70 1,666.67 Repair and Maintenance Supplies: Equipment Parts ## 3,820.29 4,513.04 8,333.33 REPAIRS/INSPECTIONS ## Medical Services 2,333.33 0.00 2,333.33 Professional Services: Medical and Dental Fees ## Fire Stations and Buildings ## 400.00 0.00 400.00 SNOWPLOWING (82.81) 82.81 0.00 Operating Supplies (211 through 219) 987.10 179.57 1,166.67 Repair and Maintenance Supplies (221 through 229) ## 632.35 2,367.65 3,000.00 Utility Services: Electric Utilities 132.25 267.75 400.00 Utility Services: Water ## (4,519.42) 7,852.75 3,333.33 Utility Services: Gas Utilities ## (77.88) 577.88 500.00 Utility Services: Refuse Disposal (15,423.52) 19,090.18 3,666.66 Repairs and Maintenance - Contractual: Buildings ## 400.00 600.00 1,000.00 MOWING 15,194.36 219,166.83 234,361.19 ## Total Acct 422 Total Disbursements 234,361.19 219,166.83 15,194.36 ## Other Financing Uses: Prepaid expenses ## 31,000.00 (31,000.00) 0.00 Worker's Compensation: Insurance Premiums 31,000.00 (31,000.00) 0.00 ## Total Acct 493 ## Total Other Financing Uses 0.00 (31,000.00) 31,000.00 217,211.13 ## Beginning Cash Balance 211,425.74 ## Total Receipts and Other Financing Sources 188,166.83 ## Total Disbursements and Other Financing Uses 240,470.04 Cash Balance as of 04/30/2026 Page 2 of 3 ## Report Version: 12/18/2015 ## BIG LAKE FIRE DEPARTMENTInterim Financial Report By Object Code (YTD) 4/28/2026 As on 4/30/2026 Donation fund ## BudgetActualVariance ## Receipts: (1,166.67) 500.00 1,666.67 Contributions and Donations from Private Sources (1,166.67) 500.00 1,666.67 ## Total Acct 362 Total Revenues 1,666.67 500.00 (1,166.67) ## Other Financing Sources: ## Total Other Financing Sources 0.00 0.00 0.00 ## Disbursements: ## Fire Administration ## 666.67 0.00 666.67 Professional Services: Legal Fees ## Fire Prevention 66.67 0.00 66.67 Transportation: Travel Expense 733.34 0.00 733.34 ## Total Acct 422 Total Disbursements 733.34 0.00 733.34 ## Other Financing Uses: ## Total Other Financing Uses 0.00 0.00 0.00 38,599.25 ## Beginning Cash Balance 500.00 ## Total Receipts and Other Financing Sources 0.00 ## Total Disbursements and Other Financing Uses 39,099.25 Cash Balance as of 04/30/2026 Page 3 of 3 ## Report Version: 12/18/2015