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HomeMy WebLinkAbout2025.08.18 CCP JOINT FINANCIALJOINT CITY COUNCIL/ FINANCIAL COMMISSION MEETING City Hall Council Chambers August 18, 2025 AGENDA 1.Call to Order - 5:30 p.m. 2.Roll Call/Introductions 3.General Fund Department Budget Presentations a.Community Development Department Budget Presentation b.Administration Department Budget Presentation c.Equity and Human Resources Department Budget Presentation d.Finance Department Budget Presentation 4.Adjournment Page 1 of 88 Community Development Joint City Council and Financial Commission Work Session, August 18, 2025 Jesse Anderson, Community Development Director 1Page 2 of 88 Department Divisions •Administration (46320) - The Administration Division is comprised of a Director and two (2) full-time administrative assistant positions. The Director is responsible for providing overall department leadership. •Building and Community Standards (42420) – The Division is comprised of a Housing & Community Standards Manager, Building Official, three (3) Building Inspectors, four (4) full time Code Enforcement/Housing Inspectors, Seasonal Technicians and Contract Electrical Inspections. •Development and Redevelopment (41910) & Economic Development (46310) - The Business and Development Division is comprised of the Economic Development Manager, Planning Manager, an Associate Planner, and an Economic Development Coordinator. 2Page 3 of 88 Department Staffing 3 Position 2024 2024(EDA)2025 2025(EDA)2026 2026(EDA) Community Development Director 0.5 0.5 0.5 0.5 0.5 0.5 Economic Development Manager 0 1 0 1 0 1 Planning Manager 1 0 0.75 0.25 0.75 0.25 Associate Planner 0.75 0.25 0.5 0.5 0.5 0.5 Housing and Community Standards Supervisor 1 0 1 0 1 0 Economic Development Coordinator 0.25 0.75 0.25 0.75 0.25 0.75 Building Official 1 0 1 0 1 0 Building Inspectors 3 0 3 0 3 0 Code Enforcement & Housing Inspector 5 0 5 0 5 0 Administrative 2 0 2 0 2 0 BrookLynk Interns (2-PT)0.1 0 0.1 0 0.1 0 Seasonal Technicians (1-PT)0.3 0 0.3 0 0.3 0 Budget Account Total 14.9 2.5 14.4 3 14.4 3 Department Total 17.4 17.4 17.4 Page 4 of 88 4 Community Development Organizational Chart Building Official Community Development Director Building Inspector Building Inspector Building Inspector Code Enforcement and Housing Inspector Code Enforcement and Housing Inspector Code Enforcement and Housing Inspector Code Enforcement and Housing Inspector Code Enforcement Intern Housing and Community Standards Manager BrookLynk Intern Economic Development Coordinator Economic Development Manager Associate Planner Planning Manager Administrative Assistant Administrative Assistant Page 5 of 88 Department Budget by Business Unit 5Page 6 of 88 Department Budget Highlights •Similar Budget to 2025 •Added $40,000 to Planning Budget •Partial costs associated with upcoming 2050 Comprehensive Plan. Cities are mandated to prepare comprehensive plans as required by the Metropolitan Land Planning Act (see MN Statutes 473.864). The 2050 Plan is due to Metropolitan Council by December 31, 2028. Anticipate additional budgeting needs for 2027 and 2028 City budgets. •Reduced Anticipated Contract Services for Grass Abatements by $20,000 and Nuisance Abatement Budget by $15,000. •Replacement cost increased by $21,633. •Continue Temporary shift of partial planner cost to EDA Account. 6Page 7 of 88 Special Revenue Funds Joint City Council and Financial Commission Work Session, August 18, 2025 Jesse Anderson, Community Development DirectorPage 8 of 88 Community Development Special Revenue Funds 8 •HRA/EDA Funds •Tax Increment Financing (TIF) Funds •Districts #2, #3, #5, #6, #7, #8, #9, #10 Page 9 of 88 2023 EDA Budget Highlights 9 •Anticipated Revenues: $696,849 •Levy: $621,849 •TIF Reimbursements: $50,000 •Interest Earnings $25,000 •Anticipated Expenditures: $717,408 •Personal Services: $498,763 •Professional/Legal Services: $10,000 •Other Contractual Services: $25,000 •Administrative Service Transfer: $160,000 Page 10 of 88 TIF Districts 10 •TIF Funds have the authority to collect tax increment which are used for various redevelopment projects within the City and for debt service payments of bonds which were issued for redevelopment purposes •There are 8 active TIF Districts in the City •(2 have decertified but still have funds) Page 11 of 88 TIF District #2 11 •Primary financing tool for the redevelopment of the Earle Brown Terrace and Earle Brown Commons senior projects •Decertified in 2011 •Current Cash Balance $912,169 •2025 Interest Earnings $45,000 •District Goals: •Provide EDA with options for redevelopment opportunities •Repay TIF District #5 inter-fund loan (final payment 2024) Page 12 of 88 TIF District #3 12 •Brooklyn Boulevard/69th; Brookdale area; and Willow/252 •Decertified at the end of 2021 •15% of annual TIF revenues dedicated to housing fund •Current Cash Balance $1,072,647 •2025 Planned Activity: $203,980 •Admin Reimbursement: $20,000 •Clean ups/snow: $45,000 •Fix up fund $25,000 •Rehab Loan Admin: $10,000 •Landscaping Services: $30,000 •EDA Utilities: $88,980 (Primarily to City Utilities) •Most Funds from EDA land purchase will go back into TIF 3\ •2025 Interest Earnings $70,000 Page 13 of 88 TIF District #5 13 •Renewal and Renovation District established in 2011 for the Shingle Creek Crossing PUD - Decertifies in 2029 •Most of the increment goes to debt service on bonds related to the redevelopment •Current Cash Balance: $1,613,198.16 •2025 Planned Activity •Revenue: $470,000 ($440,000 Increment & $30,000 Interest) •Expenditures: $387.875 •Debt Service: $367,875 •Admin Reimbursement: $20,000 Page 14 of 88 TIF District #6 14 •Housing District created for the development an affordable assisted care senior facility (The Sanctuary) •Decertifies in 2043 •District Goals: •Provide revenue for PAYGO note •Current Cash Balance: $6,851.37 •2025 Planned Activity •Revenue: $68,508 ($68,208 Inc & $300 Inst) •Expenditures: $66,928 •PAYGO Note: $65,528 (97.5%) Page 15 of 88 TIF District #7 15 •District #7 – Portion of Opportunity Site and Kohls/Bank of America •Will Close District when New District is Created •Interfund Loan Agreement will allow TIF 7 to pay back TIF 3 for Opportunity Site expenditures at a later date. •HOM Furniture TIF Agreement – Terminated •Current Cash Balance: $554,297.18 •Revenue: $137,622 ($125,622 Inc & $10,000 Interest) •Expenses: $3,800 Page 16 of 88 TIF District #8 16 •District #8 – 5801 Xerxes Avenue North •Created to facilitate Sonder House and Point development •District Goals: Provide revenue for PAYGO note •Excess increment can be used to support affordable housing •Current Cash Balance: $117,697.91 •2025 Planned Activity •Revenue: $156,278 ($154,478 Inc & $1,800 Inst) •Expenditures: $142,030 •PAYGO Note: $139,030 (90%) •Admin: $3,000 Page 17 of 88 TIF District #9 17 The Wangstad Apartment •Housing District •District Goals: •Provide revenue for PAYGO note •Excess increment can be used to support affordable housing •Current Cash Balance: $26,512 •2025 Planned Activity •Revenue: $53,225 ($53,025 Inc & $300 Interest) •Expenditures: $49,123 •PAYGO Note: $47,723 (90%) •Admin: $1400 Page 18 of 88 TIF District #10 18 Wangstad Commons •Housing District •District Goals: •Provide revenue for PAYGO note •Excess increment can be used to support affordable housing •Current Cash Balance: $13,677.84 •2025 Planned Activity •Revenue: $ 22,000 •Expenditures: $PAYGO Note: $ (90%) •Admin: $19,800 Page 19 of 88 Questions 19Page 20 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 41910 - BUSINESS & DEVELOPMENT 6101 - WAGES & SALARIES-FT EMPLOYEES 173,554.57 200,161.74 134,887.00 62,375.52 143,435.00 6.34%AJH Note: allocated to EDA Continuing with the move of partial Planner pay to EDA. Anticipate needing to move back in 2028. Also Anticipate adjusting Associate Planner to Planner. 6102 - OVERTIME-FT EMPLOYEES - - - - 6103 - WAGES-PART TIME EMPLOYEES - - - - 6111 - SEVERANCE PAY 2,094.00 - - 6122 - PERA COORDINATED PLAN 12,858.18 15,012.31 15,737.00 4,678.15 16,835.00 6.98% 6125 - FICA - SOCIAL SECURITY 10,664.27 12,863.12 13,008.00 3,965.05 13,917.00 6.99% 6126 - FICA - MEDICARE 2,494.11 3,008.33 3,043.00 927.31 3,253.00 6.90% 6131 - CAFETERIA PLAN CONTRIBUTIONS 39,984.00 35,928.00 37,728.00 12,576.00 39,624.00 5.03% 6151 - WORKER'S COMP INSURANCE 1,562.59 1,559.83 1,428.00 307.06 1,122.00 -21.43% TOTAL PERSONAL SERVICES 243,211.72 268,533.33 205,831.00 84,829.09 218,186.00 6.00% 6201 - OFFICE SUPPLIES - - - - - 6219 - GENERAL OPERATING SUPPLIES 124.61 - - - - 6243 - MINOR COMPUTER EQUIPMENT - - 6,100.00 5,762.52 - -100.00%1X ZBOOK $2400, 2X MONITORS $350, 1X DOCK $300 KELDRIDGE, 1X ZBOOK $2400, 2X MONITORS $350, 1X DOCK $300 GMCINTOSH No One Due Until 2029 TOTAL SUPPLIES 124.61 - 6,100.00 5,762.52 - -100.00% 6303 - LEGAL SERVICES 2,253.74 - - - 6307 - PROFESSIONAL SERVICES 29,808.13 2,150.00 - - Moved to 6449 TOTAL PROFESSIONAL SERVICES 32,061.87 2,150.00 - - 6321 - TELEPHONE/PAGERS 369.15 3,312.50 360.00 133.06 360.00 0.00%2X TMOBILE SERVICES $360 2x T-Mobile Service $360, Delayed phone replaced one year to save $1,000 6331 - TRAVEL EXPENSE/MILEAGE 458.24 - 200.00 - 200.00 0.00%Travel for meetings or trainings.Travel for meetings or trainings. - Same as 2025 6333 - FREIGHT/DRAYAGE - 6341 - PERSONNEL ADVERTISING - - - 6342 - LEGAL NOTICES 96.00 104.12 200.00 - 200.00 0.00%Posting notices for hearings relating to planning commission Posting notices for hearings relating to planning commission - Same as 2025 Community Development - Expense Budget 08/14/2025 Page 1 of 6 Page 21 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6449 - OTHER CONTRACTUAL SERVICE - - 4,000.00 - 42,000.00 950.00%PC Recordings and Zoning assistance PC Recordings and Zoning assistance - Reduced by $2,000 from 2025; Added $40,000 for partial costs associated with upcoming 2050 Comprehensive Plan. Cities falling within the seven- county metro area are mandated to prepare comprehensive plans as required by the Metropolitan Land Planning Act (see MN Statutes 473.864). The 2050 Plan is due to Metropolitan Council by December 31, 2028. Anticipate additional budgeting needs for 2027 and 2028 City budgets. 6351 - PRINTING - - - - - 6421 - SOFTWARE LICENSE - - - - - Note this Cost was move to 6422 for Software Maintenance 6422 - SOFTWARE MAINT 1,344.23 1,384.25 2,516.00 920.53 2,340.00 -7.00%2X ACROBAT PRO $360, 1X ADOBE INDESIGN $ $456, 2X BLUEBEAM $700, 2X ESRI $1000 2X ACROBAT PRO $240 1x ADOBE INDESIGN $ $400, 2X BLUEBEAM $700, 2X ESRI $1000 6432 - CONFERENCES AND SCHOOLS 4,616.58 1,420.00 2,500.00 717.69 2,000.00 -20.00%Training for Planners Training for Planners - Same reduced by $500 from 2025 6433 - MEETING EXPENSES - - 200.00 - 200.00 0.00%Expenses for Planning related meetings Expenses for Planning related meetings - Same as 2025 6434 - DUES & SUBSCRIPTIONS 498.00 - 1,000.00 808.76 1,000.00 0.00%APA, MN APA, SLU APA, MN APA, SLU - Same as 2025 TOTAL OTHER SERVICES & CHARGES 7,382.20 6,220.87 10,976.00 2,580.04 48,300.00 340.05% TOTAL BUSINESS UNIT EXPENSES 282,780.40 276,904.20 222,907.00 93,171.65 266,486.00 19.55% Community Development - Expense Budget 08/14/2025 Page 2 of 6 Page 22 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 42420 - BUILDING & COMMUNITY STANDARDS 6101 - WAGES & SALARIES-FT EMPLOYEES 741,355.60 804,432.22 838,047.00 249,864.41 873,386.00 4.22%Code Enfrocement/ Rental Inspectors, Building Inspectors, Building Official, Code and Rental Managment Code Enfrocement/ Rental Inspectors, Building Inspectors, Building Official, Code and Rental Managment 6102 - OVERTIME-FT EMPLOYEES - - - - - Overtime for Inspectors (AJH Note: reduced by $3K) No Overtime budget due to previous reductions. 6103 - WAGES-PART TIME EMPLOYEES 3,504.41 11,291.74 21,000.00 - 25,000.00 19.05%Seasonal Interns and Brooklynk; (AJH Note: Reduced by $6,600 for seasonal staff); Two Seasonal interns. 1x Building Intern, 1x Code intern, 1 Brooklynk Intern. Increase in $4,000 due to anticipated costs. 6111 - SEVERANCE PAY 7,733.32 - - 6122 - PERA COORDINATED PLAN 55,602.11 60,332.27 64,428.00 18,739.77 67,752.00 5.16% 6125 - FICA - SOCIAL SECURITY 48,242.30 52,058.83 53,262.00 15,576.48 56,010.00 5.16% 6126 - FICA - MEDICARE 11,283.13 12,175.02 12,456.00 3,642.91 13,098.00 5.15% 6131 - CAFETERIA PLAN CONTRIBUTIONS 132,863.84 146,144.68 169,776.00 51,581.76 178,308.00 5.03% 6151 - WORKER'S COMP INSURANCE 8,403.78 7,718.97 7,301.00 2,128.07 8,310.00 13.82% TOTAL PERSONAL SERVICES 1,008,988.49 1,094,153.73 1,166,270.00 341,533.40 1,221,864.00 4.77% 6201 - OFFICE SUPPLIES (48.38) - - - - 6203 - BOOKS/REFERENCE MATERIALS 163.30 213.00 500.00 49.95 1,500.00 200.00%Code Books New Code edition in late 2026. Increase due to new books needed. 6214 - CLOTHING & PERSONAL EQUIPMENT 1,504.30 1,865.45 1,800.00 322.63 1,800.00 0.00%$200/inspector plus exterior safety gear $200/inspector plus exterior safety gear 6219 - GENERAL OPERATING SUPPLIES 1,129.91 75.40 - - - 6241 - SMALL TOOLS 449.23 - - - - 6242 - MINOR EQUIPMENT 815.81 778.81 500.00 33.96 500.00 0.00%Small items for inspectors such as tools for securing Small items for inspectors such as tools for securing 6243 - MINOR COMPUTER EQUIPMENT 1,987.99 8,504.46 3,600.00 3,279.06 1,900.00 -47.22%1X HP EB840 LTE CCADY $1300, 1X HP EB840 LTE KTHOR $1300, 2X DOCK $300, 4X MONITORS $700 1x 840LTE $1400, 2x Monitors $350, 1x Dock $150 KYANG2 TOTAL SUPPLIES 6,002.16 11,437.12 6,400.00 3,685.60 5,700.00 -10.94% 6307 - PROFESSIONAL SERVICES 99,176.34 123,860.13 55,000.00 21,671.04 55,000.00 0.00%Electrical Inspector (80% of permit revenue); Housing Commission minutes ($3,000); and translation services for Inspectors; Moved Abatement to 6449. Electrical Inspector (80% of permit revenue) and translation services for Inspectors TOTAL PROFESSIONAL SERVICES 99,176.34 123,860.13 55,000.00 21,671.04 55,000.00 0.00% 6321 - TELEPHONE/PAGERS 1,382.62 6,524.31 2,470.00 313.42 1,800.00 -27.13%9X TMOBILE SERVICE $1620, 1x iPhone Purchase $850 10X TMOBILE SERVICE $1800. Delayed two cell phones by one year. Saving $2,000 in 2026 budget. 6329 - OTHER COMMUNICATION SERVICES 2,100.60 2,100.68 3,840.00 525.15 3,840.00 0.00%8X VERIZON DATA SERVICE INSPECTORS 8X VERIZON DATA SERVICE INSPECTORS Community Development - Expense Budget 08/14/2025 Page 3 of 6 Page 23 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6331 - TRAVEL EXPENSE/MILEAGE - 12.00 300.00 13.50 300.00 0.00%Milage reimbursement for trainings Milage reimbursement for trainings 6333 - FREIGHT/DRAYAGE - - - 6341 - PERSONNEL ADVERTISING - 491.94 - - 6441 - LICENSES, TAXES & FEES - - - 6449 - OTHER CONTRACTUAL SERVICE - 8,025.00 40,000.00 850.00 25,000.00 -37.50%Abatement Clean ups cost. Moving out of 6307. Expenses reimbursed through assessments. (AJH Note - increase to $40K, offset by revenue) Nuisance Abatement costs. Includes property securing and clean ups. Reduced $15,000 based on trend. Expenses reimbursed through assessments. 6351 - PRINTING 3,958.34 - 3,000.00 105.05 1,500.00 -50.00%*New Neighbor Bags and Tenant resouce guide * Reduced by $2000 due to estimated use in 2025. Tenant resource guide. Will likely not need New Neighbor bags in 2026. Reduced $1,500. 6421 - SOFTWARE LICENSE - 102.94 - - 6422 - SOFTWARE MAINT 814.94 456.94 1,580.00 1,202.32 1,520.00 -3.80%1X ACROBAT PRO XTHAO $180, Moved XTHAO ESRI to IT, 4X BLUEBEAM $1400 1X ACROBAT PRO XTHAO $120, 4X BLUEBEAM $1400 6423 - LOGIS CHARGES - - - - - 6432 - CONFERENCES AND SCHOOLS 9,585.00 7,936.48 7,000.00 6,325.00 7,000.00 0.00%Training for Staff. Increased due to 2024 being a temporary cut also the cost of classes has increased. (AJH Note - reduced by $3K) Training for Inspection staff. Same as 2025 6433 - MEETING EXPENSES - 180.00 - - 6434 - DUES & SUBSCRIPTIONS 1,600.00 1,190.00 1,200.00 640.00 1,200.00 0.00%ICC, AMBO, Inspector Certification. ICC, AMBO, Inspector Certification. 6435 - CREDIT CARD FEES 21,899.64 27,607.45 15,000.00 6,823.23 20,000.00 33.33%Fee's charged for online permits and inperson card purchases. Fee's charged for online permits and inperson card purchases. Increased $5,000 due to trend. TOTAL OTHER SERVICES & CHARGES 41,341.14 54,627.74 74,390.00 16,797.67 62,160.00 -16.44% 6402 - EQUIPMENT SERVICES - - - 6405 - PARK & LANDSCAPE SERVICES 59,247.00 59,485.67 50,000.00 - 30,000.00 -40.00%Contractor fees for grass and tree abatements. Expenses reimbursed through assessments (AJH Note - increase to $50K, offset by revenue) Contractor fees for grass and tree abatements. Expenses reimbursed through assessments. Reduced $20,000 based on trend. 6406 - MULTI-FUNCTION MTNCE - - - - - TOTAL REPAIRS & MAINTENANCE 59,247.00 59,485.67 50,000.00 - 30,000.00 -40.00% 6461 - FUEL CHARGES 4,818.32 4,443.11 4,300.00 1,376.13 4,300.00 0.00%Fuel prices have remained relatively stable PRELIMINARY 6462 - FIXED CHARGES 10,127.64 10,127.64 14,000.00 4,666.68 14,000.00 0.00%Increase to cover Central Garage indirect costs PRELIMINARY Community Development - Expense Budget 08/14/2025 Page 4 of 6 Page 24 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6463 - REPAIR & MAINT CHARGES 3,325.18 10,415.16 5,500.00 2,852.96 5,500.00 0.00%Increase to cover Central Garage direct costs PRELIMINARY 6465 - REPLACEMENT CHARGES 15,917.04 15,917.04 25,917.00 8,639.00 47,550.00 83.47% TOTAL CENTRAL GARAGE CHARGES 34,188.18 40,902.95 49,717.00 17,534.77 71,350.00 43.51% TOTAL BUSINESS UNIT EXPENSES 1,248,943.31 1,384,467.34 1,401,777.00 401,222.48 1,446,074.00 3.16% Community Development - Expense Budget 08/14/2025 Page 5 of 6 Page 25 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46320 - COMMUNITY DEVELOPMENT ADMIN 6101 - WAGES & SALARIES-FT EMPLOYEES 95,165.06 133,538.90 212,240.00 41,251.85 218,459.00 2.93% 6103 - WAGES-PART TIME EMPLOYEES - 2,797.15 - - 6111 - SEVERANCE PAY 939.00 - - 6122 - PERA COORDINATED PLAN 7,137.45 10,225.13 10,347.00 3,094.06 10,646.00 2.89% 6125 - FICA - SOCIAL SECURITY 6,135.10 8,686.19 8,554.00 2,600.83 8,800.00 2.88% 6126 - FICA - MEDICARE 1,434.51 2,031.18 2,001.00 608.23 2,058.00 2.85% 6131 - CAFETERIA PLAN CONTRIBUTIONS 34,272.00 35,928.00 37,728.00 12,576.00 39,624.00 5.03% 6151 - WORKER'S COMP INSURANCE 868.51 1,062.49 938.00 202.89 710.00 -24.31% TOTAL PERSONAL SERVICES 145,951.63 194,269.04 271,808.00 60,333.86 280,297.00 3.12% 6201 - OFFICE SUPPLIES 528.95 2,611.61 1,500.00 378.45 1,500.00 0.00%Community Development Office Supplies Community Development Office Supplies - Same as 2025 6219 - GENERAL OPERATING SUPPLIES 660.83 1,681.05 1,500.00 70.41 1,500.00 0.00%Community Develpment Office Supplies such as desk and chairs Community Develpment Office Supplies such as desk and chairs - Same as 2025 6242 - MINOR EQUIPMENT - - - 6243 - MINOR COMPUTER EQUIPMENT 428.09 2,785.37 1,700.00 1,538.03 1,800.00 5.88%1X EB860 LBLUEMKE $1200, 1X DOCK $150, 2X MONITORS $350 1X EB840 JANDERSON $1300, 1X DOCK $150, 2X MONITORS $350 TOTAL SUPPLIES 1,617.87 7,078.03 4,700.00 1,986.89 4,800.00 2.13% 6307 - PROFESSIONAL SERVICES 64.68 18.85 - 37.70 - TOTAL PROFESSIONAL SERVICES 64.68 18.85 - 37.70 - 6449 - OTHER CONTRACTUAL SERVICE (732.27) 172.50 1,500.00 - 1,500.00 0.00%Shredding, scanning, language services (AJH Note - reduce $1,500) Shredding, scanning, language service. Same as 2025. 6421 - SOFTWARE LICENSE 37,462.61 53,687.62 45,630.00 13,976.54 45,630.00 0.00%IMS $43590. $5,000 Ehancements. 3x Acrobat Pro $540, 1x ArcGIS Pro Online $500 (AJH Note - reduced $4K) IMS - $43590, 3x Acrobat Pro $360, Arc GIS $500. TOTAL OTHER SERVICES & CHARGES 36,730.34 53,860.12 47,130.00 13,976.54 47,130.00 0.00% 6406 - MULTI-FUNCTION MTNCE 3,825.63 4,996.27 5,852.00 1,553.08 6,372.00 8.89%MFD Ricoh C3010 MFD Ricoh C3010 TOTAL REPAIRS & MAINTENANCE 3,825.63 4,996.27 5,852.00 1,553.08 6,372.00 8.89% TOTAL BUSINESS UNIT EXPENSES 188,190.15 260,222.31 329,490.00 77,888.07 338,599.00 2.76% Community Development - Expense Budget 08/14/2025 Page 6 of 6 Page 26 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46321 - HRA FUND 4101 - CURRENT AD VALOREM TAXES (502,731.67) (582,366.33) - 2,876.50 (621,849.00) From Hennepin County 2026 Levy Limitations 4101 - MKT VALUE CREDIT-PROPERTY TAX - - - - 4120 - DELINQUENT AD VALOREM TAXES (5,501.51) (2,341.20) 492.99 - 4154 - PENALTIES & INT-DELINQ TAXES - - - - PROPERTY TAXES (508,233.18) (584,707.53) - 3,369.49 (621,849.00) TOTAL TAXES (508,233.18) (584,707.53) - 3,369.49 (621,849.00) REVENUES (508,233.18) (584,707.53) - 3,369.49 (621,849.00) 6481 - EDA FUND TRANSFER 508,959.42 579,580.40 - - 621,849.00 TOTAL TRANSFERS OUT 508,959.42 579,580.40 - - 621,849.00 TOTAL BUSINESS UNIT EXPENSES 508,959.42 579,580.40 - - 621,849.00 Operating Budget - EDA and HRA 08/14/2025 Page 1 of 4 Page 27 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46310 - DEVELOPMENT/RE-DEVELOPMENT 4359 - OTHER STATE GRANTS/AID - 12,206.50 44,166.30 - Funds will net zero but transfer through this account for pass through grants such as LCDA grants. Funds will net zero but transfer through this account for pass through grants such as LCDA grants or TEDI grant. STATE - 12,206.50 44,166.30 - 4362 - COUNTY GRANTS/AID - - - - Funds will net zero but transfer through this account for pass through grants such TOC and TOD grants. COUNTY - - - - TOTAL INTERGOVERNMENTAL - 12,206.50 44,166.30 - 4603 - INTEREST EARNINGS (34,471.32) (35,706.57) (20,244.00) - (25,000.00) 23.49%Interst Earnings from EDA balance Interst Earnings from EDA balance TOTAL INVESTMENT EARNINGS (34,471.32) (35,706.57) (20,244.00) - (25,000.00) 23.49% 4605 - UNREALIZED INVESTMENT GAIN/LOS (27,900.19) - - 4606 - OTHER REVENUE - - - - TOTAL MISCELLANEOUS (27,900.19) - - - 4831 - OFFICE RENTALS 0.28 15,737.00 - TOTAL OPERATING REVENUES 0.28 15,737.00 - 4911 - SALE OF PROPERTY - - - 4921 - REFUNDS & REIMBURSEMENTS - (646,000.00) - (2024 Insurance payment for Target Building) TOTAL OTHER FINANCING SOURCES - (646,000.00) - 4915 - TRANSFERS IN (508,959.42) (579,580.40) (606,595.00) - (621,849.00) 2.51%From 2026 Hennepin County Levy Limitations report 4915 - TRANSFERS IN FROM HRA FUND - - - - 4915 - TRANSFERS IN FROM CDBG FUND - - - 6498 - INTERFUND EXPENSE ALLOCATION (34,747.93) (8,952.23) (95,000.00) - (50,000.00) -47.37%TRANSFERS TO TIF ACCOUNTS TOTAL TRANSFERS IN (543,707.35) (588,532.63) (701,595.00) - (671,849.00) -4.24% REVENUES (606,078.58) (1,242,295.70) (721,839.00) 44,166.30 (696,849.00) -3.46% 6101 - WAGES & SALARIES-FT EMPLOYEES 192,542.95 294,543.86 360,597.00 104,187.22 380,715.00 5.58%Moved additional funds from 41910 for budget savings. Including part of Planners pay. Continue temporary move of Planner costs from 41910. Anticipate moving back in 2028. 6122 - PERA COORDINATED PLAN 14,208.89 22,090.84 26,997.00 7,813.91 28,215.00 4.51% 6125 - FICA - SOCIAL SECURITY 12,672.85 18,238.22 22,317.00 6,087.64 23,325.00 4.52% 6126 - FICA - MEDICARE 2,963.68 4,265.70 5,219.00 1,423.71 5,454.00 4.50% 6131 - CAFETERIA PLAN CONTRIBUTIONS 7,854.00 41,916.00 56,592.00 18,864.00 59,436.00 5.03% 6151 - WORKER'S COMP INSURANCE 1,728.86 9,020.47 2,448.00 1,770.52 1,618.00 -33.91% TOTAL PERSONAL SERVICES 231,971.23 390,075.09 474,170.00 140,147.00 498,763.00 5.19% 6243 - MINOR COMPUTER EQUIPMENT - - - - 2,000.00 No One Due 1x EB830 X360 $1500, 2x Monitors $350, 1x Dock $150 ALOEGEREING TOTAL SUPPLIES - - - - 2,000.00 6301 - ACCTG, AUDIT & FIN'L SERVICES - 9,000.00 3,000.00 - - -100.00% 6303 - LEGAL SERVICES 11,329.25 5,741.50 10,000.00 2,185.50 10,000.00 0.00%EDA assistance with purchase and development agreements. EDA assistance with purchase and development agreements. 6307 - PROFESSIONAL SERVICES 129,049.84 102,498.07 - - - TOTAL PROFESSIONAL SERVICES 140,379.09 117,239.57 13,000.00 2,185.50 10,000.00 -23.08% Operating Budget - EDA and HRA 08/14/2025 Page 2 of 4 Page 28 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6321 - TELEPHONE/PAGERS - - 360.00 - 360.00 0.00%2x T-Mobile Service 2x T-Mobile Service 6342 - LEGAL NOTICES - 331.74 200.00 - - -100.00% 6441 - LICENSES, TAXES & FEES 1,116.24 - 5,000.00 - -100.00% 6449 - OTHER CONTRACTUAL SERVICE 97,743.73 448,136.16 25,000.00 108,838.30 25,000.00 0.00%$12,000 to local farmer's market; $10,000 Elevate HC Program. $1,000 Grown with Minnesota, $1,000 Hmong Chamber, $1,000 BIPOC Business Expo. (includes Demo work for target that is fully covered by insurance) $12,000 to local farmer's market; $10,000 Elevate HC Program. $1,000 Grown with Minnesota, $1,000 Hmong Chamber, $1,000 BIPOC Business Expo. - 6421 - SOFTWARE LICENSE - - 360.00 - 240.00 -33.33%2x Adobe Acrobat 2x Adobe Acrobat 6423 - LOGIS CHARGES 4,875.00 5,185.00 5,381.00 1,554.00 5,650.00 5.00%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness LOGIS JDE Financial, HR/PR, Hubble, Tungsten, IP Telephony, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, and Network Wellness 6432 - CONFERENCES AND SCHOOLS 1,575.00 250.00 4,000.00 - 4,000.00 0.00%Increased to $4,000 due to new staff in EDA. Same as 2025 6434 - DUES & SUBSCRIPTIONS 500.00 1,703.43 2,400.00 - 2,400.00 0.00%Twitter, linked in, ETC - Finance and Commerce $349, Twitter $395. TOTAL OTHER SERVICES & CHARGES 105,809.97 455,606.33 42,701.00 110,392.30 37,650.00 -11.83% 6361 - GENERAL LIABILITY INSURANCE 1,236.00 1,199.00 4,241.00 1,080.00 1,200.00 -71.70% TOTAL INSURANCE 1,236.00 1,199.00 4,241.00 1,080.00 1,200.00 -71.70% 6385 - SEWER 38.57 - - - 6386 - STORM SEWER 15,049.35 26,486.65 18,800.00 5,449.47 - -100.00%Moved cost to TIF 3 6389 - STREET LIGHTS 1,605.25 3,068.30 2,300.00 1,029.39 - -100.00%Moved Cost to TIF 3 TOTAL UTILITY SERVICES 16,693.17 29,554.95 21,100.00 6,478.86 - -100.00% 6403 - BLDGS/FACILITIES MAINT SERVICE 10,917.79 - - - - 6405 - PARK & LANDSCAPE SERVICES - 727.05 1,500.00 - - -100.00%Moved cost to TIF 3 TOTAL REPAIRS & MAINTENANCE 10,917.79 727.05 1,500.00 - - -100.00% Operating Budget - EDA and HRA 08/14/2025 Page 3 of 4 Page 29 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6461 - FUEL CHARGES 653.57 658.83 800.00 219.29 800.00 0.00% 6462 - FIXED CHARGES 1,788.96 1,788.96 1,789.00 596.32 1,800.00 0.61% 6463 - REPAIR & MAINT CHARGES - - 500.00 - 500.00 0.00% 6465 - REPLACEMENT CHARGES 2,705.76 2,705.76 1,578.00 526.00 4,695.00 197.53% TOTAL CENTRAL GARAGE CHARGES 5,148.29 5,153.55 4,667.00 1,341.61 7,795.00 67.02% 6471 - ADMINISTRATIVE SERVICE TRANSFE 141,852.00 156,360.00 160,460.00 53,488.00 160,000.00 -0.29% 6482 - MISC TRANSFER OUT 100,000.00 - - - - No longer need transfer to revolving loan fund TOTAL TRANSFERS OUT 241,852.00 156,360.00 160,460.00 53,488.00 160,000.00 -0.29% TOTAL BUSINESS UNIT EXPENSES 754,007.54 1,155,915.54 721,839.00 315,113.27 717,408.00 -0.61% Operating Budget - EDA and HRA 08/14/2025 Page 4 of 4 Page 30 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46412 - TIF DISTRICT #2 4150 - TAX INCREMENTS - - - - - TAX INCREMENTS - - - - - TOTAL TAXES - - - - - 4362 - COUNTY GRANTS/AID - - - - COUNTY - - - - TOTAL INTERGOVERNMENTAL - - - - 4603 - INTEREST EARNINGS (25,210.76) (27,080.73) (46,343.00) - (45,000.00) -2.90% TOTAL INVESTMENT EARNINGS (25,210.76) (27,080.73) (46,343.00) - (45,000.00) -2.90% 4605 - UNREALIZED INVESTMENT GAIN/LOS (21,132.54) - - - 4606 - OTHER REVENUE - - - - - TOTAL MISCELLANEOUS (21,132.54) - - - - 4911 - SALE OF PROPERTY - - - - 4921 - REFUNDS & REIMBURSEMENTS - - - - TOTAL OTHER FINANCING SOURCES - - - - 4915 - TRANSFERS IN - - - - - 6498 - INTERFUND EXPENSE ALLOCATION 993.42 984.66 2,000.00 - 2,000.00 0.00% TOTAL TRANSFERS IN 993.42 984.66 2,000.00 - 2,000.00 0.00% REVENUES (45,349.88) (26,096.07) (44,343.00) - (43,000.00) -3.03% TOTAL BUSINESS UNIT EXPENSES - - - - - TIF - Expense Budgets 08/14/2025 Page 1 of 9 Page 31 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46413 - TIF DISTRICT #3 4150 - TAX INCREMENTS 17,648.29 - - - - 4150 - MKT VALUE CREDIT-TIF - - - - TAX INCREMENTS 17,648.29 - - - - TOTAL TAXES 17,648.29 - - - - 4359 - OTHER STATE GRANTS/AID - - - - STATE - - - - 4362 - COUNTY GRANTS/AID - - - - COUNTY - - - - TOTAL INTERGOVERNMENTAL - - - - 4603 - INTEREST EARNINGS (51,931.76) (36,581.44) (90,000.00) - (70,000.00) -22.22% TOTAL INVESTMENT EARNINGS (51,931.76) (36,581.44) (90,000.00) - (70,000.00) -22.22% 4605 - UNREALIZED INVESTMENT GAIN/LOS (35,933.49) - - - 4606 - OTHER REVENUE - - - - TOTAL MISCELLANEOUS (35,933.49) - - - 4831 - OFFICE RENTALS (7,196.94) (3,500.00) - - - TOTAL OPERATING REVENUES (7,196.94) (3,500.00) - - - 4911 - SALE OF PROPERTY - - - - - 4921 - REFUNDS & REIMBURSEMENTS - (7,470.00) - - 4931 - BOND SALES - - - - 4932 - PREMIUM ON BOND SALES - - - - 4933 - DISCOUNT ON BOND SALES - - - - TOTAL OTHER FINANCING SOURCES - (7,470.00) - - - 4915 - TRANSFERS IN - - - - - 6498 - INTERFUND EXPENSE ALLOCATION 17,114.88 5,845.49 50,000.00 - 20,000.00 -60.00% TOTAL TRANSFERS IN 17,114.88 5,845.49 50,000.00 - 20,000.00 -60.00% REVENUES (60,299.02) (41,705.95) (40,000.00) - (50,000.00) 25.00% 6302 - ARCH, ENG & PLANNING 136,429.50 63,605.00 - 3,310.00 - 6303 - LEGAL SERVICES 616.75 6,095.70 - - 2,500.00 6307 - PROFESSIONAL SERVICES 56,524.75 110,450.75 - 6,833.00 2,500.00 General TIF support TOTAL PROFESSIONAL SERVICES 193,571.00 180,151.45 - 10,143.00 5,000.00 6441 - LICENSES, TAXES & FEES 16,594.43 76,140.43 - 12,316.05 6449 - OTHER CONTRACTUAL SERVICE 343,225.49 263,429.08 100,000.00 19,910.00 80,000.00 -20.00%TIF Purchased EDA site Maintenance such as lawn and snow removal. $35,000 Fix Up Fund Loan Program. TIF Purchased EDA site Maintenance such as lawn and snow removal and clean ups. $25,000 Fix Up Fund Loan Program. $10,000 Rehab Admin Costs TOTAL OTHER SERVICES & CHARGES 359,819.92 339,569.51 100,000.00 32,226.05 80,000.00 -20.00% 6361 - GENERAL LIABILITY INSURANCE 9,821.00 - - - - TOTAL INSURANCE 9,821.00 - - - - 6381 - ELECTRIC 22,721.62 13,925.07 5,000.00 1,075.76 5,180.00 3.60%Should be less then previous years due to Target Demo. Target Parking lot lighting; 3.6% increase based on industry information 6382 - GAS 871.95 4,297.19 2,000.00 - - -100.00%No gas bill due to former Target Demo. 6383 - WATER 4,268.88 7,658.47 2,500.00 1,581.61 6,000.00 140.00%Water minimum fee for EDA Lots, will increase by 25% TIF - Expense Budgets 08/14/2025 Page 2 of 9 Page 32 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6384 - REFUSE DISPOSAL 123.75 559.38 200.00 124.20 200.00 0.00%EDA Lots 6385 - SEWER 3,955.59 8,066.95 2,000.00 790.81 8,000.00 300.00%City Utility Fee for EDA Lots 6386 - STORM SEWER 47,816.01 96,914.66 60,000.00 24,434.26 62,400.00 4.00%City Utility Fee for EDA Lots 6389 - STREET LIGHTS 5,318.93 10,652.54 6,000.00 4,023.25 7,200.00 20.00%City Utility Fee for EDA Lots TOTAL UTILITY SERVICES 85,076.73 142,074.26 77,700.00 32,029.89 88,980.00 14.52% 6403 - BLDGS/FACILITIES MAINT SERVICE 12,000.00 - - - 6405 - PARK & LANDSCAPE SERVICES 40,205.43 41,916.27 30,000.00 2,030.00 30,000.00 0.00%Inspection staff will be ordering mowing as needed to bring down costs. Inspection staff will be ordering mowing as needed to bring down costs. TOTAL REPAIRS & MAINTENANCE 52,205.43 41,916.27 30,000.00 2,030.00 30,000.00 0.00% 6496 - LOSS ON FIXED ASSET DISPOSAL 514,999.71 - - - - TOTAL CAPITAL OUTLAY 514,999.71 - - - - TOTAL BUSINESS UNIT EXPENSES 1,215,493.79 703,711.49 207,700.00 76,428.94 203,980.00 -1.79% TIF - Expense Budgets 08/14/2025 Page 3 of 9 Page 33 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46415 - TIF DISTRICT #5 4150 - TAX INCREMENTS (498,472.10) (440,687.50) (532,000.00) - (440,000.00) -17.29% TAX INCREMENTS (498,472.10) (440,687.50) (532,000.00) - (440,000.00) -17.29% TOTAL TAXES (498,472.10) (440,687.50) (532,000.00) - (440,000.00) -17.29% 4603 - INTEREST EARNINGS (18,339.50) (28,675.57) - - (30,000.00) TOTAL INVESTMENT EARNINGS (18,339.50) (28,675.57) - - (30,000.00) 4605 - UNREALIZED INVESTMENT GAIN/LOS (20,415.10) - - - TOTAL MISCELLANEOUS (20,415.10) - - - 4931 - BOND SALES - - - - 4932 - PREMIUM ON BOND SALES - - - - TOTAL OTHER FINANCING SOURCES - - - - 4915 - TRANSFERS IN FROM TIF #2 FUND - - - - 6498 - INTERFUND EXPENSE ALLOCATION 4,554.54 1,206.70 30,000.00 - 20,000.00 -33.33% TOTAL TRANSFERS IN 4,554.54 1,206.70 30,000.00 - 20,000.00 -33.33% REVENUES (532,672.16) (468,156.37) (502,000.00) - (450,000.00) -10.36% 6474 - DEBT SERVICE FUND TRANSFER 358,333.00 - 371,875.00 - 367,875.00 -1.08%Bond payment 6482 - MISC TRANSFER OUT - TOTAL TRANSFERS OUT 358,333.00 - 371,875.00 - 367,875.00 -1.08% TOTAL BUSINESS UNIT EXPENSES 358,334.00 288.75 371,875.00 - 367,875.00 -1.08% TIF - Expense Budgets 08/14/2025 Page 4 of 9 Page 34 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46416 - TIF DISTRICT #6 4150 - TAX INCREMENTS (133,878.50) (142,621.03) (142,621.00) - (68,208.00) -52.18% TAX INCREMENTS (133,878.50) (142,621.03) (142,621.00) - (68,208.00) -52.18% TOTAL TAXES (133,878.50) (142,621.03) (142,621.00) - (68,208.00) -52.18% 4603 - INTEREST EARNINGS (306.19) (328.83) - - (300.00) TOTAL INVESTMENT EARNINGS (306.19) (328.83) - - (300.00) 4605 - UNREALIZED INVESTMENT GAIN/LOS - - - - TOTAL MISCELLANEOUS - - - - 6498 - INTERFUND EXPENSE ALLOCATION 2,800.11 984.66 2,801.00 - 500.00 -82.15% TOTAL TRANSFERS IN 2,800.11 984.66 2,801.00 - 500.00 -82.15% REVENUES (131,384.58) (141,965.20) (139,820.00) - (68,008.00) -51.36% 6441 - LICENSES, TAXES & FEES - - 907.00 844.54 900.00 -0.77% 6449 - OTHER CONTRACTUAL SERVICE 288.75 - 6499 - EXPENSES REIMBURSED - TOTAL OTHER SERVICES & CHARGES - 288.75 907.00 844.54 900.00 -0.77% 6602 - OTHER DEBT-PRINCIPAL 150,109.69 134,793.53 139,055.00 69,527.75 65,528.00 -52.88%97.5% of Incement Paid on PAYGO Note TOTAL DEBT SERVICE 150,109.69 134,793.53 139,055.00 69,527.75 65,528.00 -52.88% TOTAL BUSINESS UNIT EXPENSES 150,109.69 135,082.28 139,962.00 70,372.29 66,428.00 -52.54% TIF - Expense Budgets 08/14/2025 Page 5 of 9 Page 35 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46417 - TIF DISTRICT #7 4150 - TAX INCREMENTS (126,621.83) (96,082.67) (126,622.00) - (126,622.00) 0.00% TAX INCREMENTS (126,621.83) (96,082.67) (126,622.00) - (126,622.00) 0.00% TOTAL TAXES (126,621.83) (96,082.67) (126,622.00) - (126,622.00) 0.00% 4603 - INTEREST EARNINGS (8,501.95) (11,354.15) - - (11,000.00) TOTAL INVESTMENT EARNINGS (8,501.95) (11,354.15) - - (11,000.00) 4605 - UNREALIZED INVESTMENT GAIN/LOS (8,208.91) - - - TOTAL MISCELLANEOUS (8,208.91) - - - 6498 - INTERFUND EXPENSE ALLOCATION 13,284.93 3,271.97 3,799.00 - 3,800.00 0.03% TOTAL TRANSFERS IN 13,284.93 3,271.97 3,799.00 - 3,800.00 0.03% REVENUES (130,047.76) (104,164.85) (122,823.00) - (133,822.00) 8.96% 6303 - LEGAL SERVICES - 178.75 - - 6307 - PROFESSIONAL SERVICES - - - - - TOTAL PROFESSIONAL SERVICES - 178.75 - - - 6441 - LICENSES, TAXES & FEES - - 896.00 804.48 - -100.00% 6449 - OTHER CONTRACTUAL SERVICE 288.75 - - TOTAL OTHER SERVICES & CHARGES - 288.75 896.00 804.48 - -100.00% TOTAL BUSINESS UNIT EXPENSES - 467.50 896.00 804.48 - -100.00% TIF - Expense Budgets 08/14/2025 Page 6 of 9 Page 36 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46418 - TIF DISTRICT #8 4150 - TAX INCREMENTS (256,823.16) (285,539.26) (120,000.00) - (154,478.00) 28.73% TAX INCREMENTS (256,823.16) (285,539.26) (120,000.00) - (154,478.00) 28.73% TOTAL TAXES (256,823.16) (285,539.26) (120,000.00) - (154,478.00) 28.73% 4603 - INTEREST EARNINGS (1,178.37) (1,787.73) - - (1,800.00) TOTAL INVESTMENT EARNINGS (1,178.37) (1,787.73) - - (1,800.00) 4605 - UNREALIZED INVESTMENT GAIN/LOS (2,427.33) - - - TOTAL MISCELLANEOUS (2,427.33) - - - 6498 - INTERFUND EXPENSE ALLOCATION 2,433.15 901.40 3,000.00 - 3,000.00 0.00% TOTAL TRANSFERS IN 2,433.15 901.40 3,000.00 - 3,000.00 0.00% REVENUES (257,995.71) (286,425.59) (117,000.00) - (153,278.00) 31.01% 6303 - LEGAL SERVICES - - - - - 6307 - PROFESSIONAL SERVICES 762.50 450.00 - - - TOTAL PROFESSIONAL SERVICES 762.50 450.00 - - - 6441 - LICENSES, TAXES & FEES - - - 1,118.29 - 6449 - OTHER CONTRACTUAL SERVICE 288.75 - - TOTAL OTHER SERVICES & CHARGES - 288.75 - 1,118.29 - 6602 - OTHER DEBT-PRINCIPAL 172,784.33 244,063.10 108,000.00 128,492.67 139,030.00 28.73%90% increment gets paid to the PAYGO Note. TOTAL DEBT SERVICE 172,784.33 244,063.10 108,000.00 128,492.67 139,030.00 28.73% TOTAL BUSINESS UNIT EXPENSES 173,546.83 244,801.85 108,000.00 129,610.96 139,030.00 28.73% TIF - Expense Budgets 08/14/2025 Page 7 of 9 Page 37 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46420 - TIF DISTRICT #9 4150 - TAX INCREMENTS (46,819.01) (16,150.00) - (53,025.00) 228.33%The Crest Increment TAX INCREMENTS (46,819.01) (16,150.00) - (53,025.00) 228.33% TOTAL TAXES (46,819.01) (16,150.00) - (53,025.00) 228.33% 4603 - INTEREST EARNINGS (195.44) - (200.00) TOTAL INVESTMENT EARNINGS (195.44) - (200.00) 6498 - INTERFUND EXPENSE ALLOCATION 2,088.79 984.66 808.00 - 900.00 11.39%Administrative TOTAL TRANSFERS IN 2,088.79 984.66 808.00 - 900.00 11.39% REVENUES 2,088.79 (46,029.79) (15,342.00) - (52,325.00) 241.06% 6441 - LICENSES, TAXES & FEES 500.00 666.05 500.00 0.00%County TIF Fees 6449 - OTHER CONTRACTUAL SERVICE 288.75 - - TOTAL OTHER SERVICES & CHARGES 288.75 500.00 666.05 500.00 0.00% 6602 - OTHER DEBT-PRINCIPAL 21,068.56 14,535.00 21,068.56 47,723.00 228.33%90% Increment for PAYGO Note TOTAL DEBT SERVICE 21,068.56 14,535.00 21,068.56 47,723.00 228.33% TOTAL BUSINESS UNIT EXPENSES - 21,357.31 15,035.00 21,734.61 48,223.00 220.74% TIF - Expense Budgets 08/14/2025 Page 8 of 9 Page 38 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 46421 - TIF DISTRICT #10 4150 - TAX INCREMENTS - (22,000.00) TAX INCREMENTS - (22,000.00) TOTAL TAXES - (22,000.00) 6498 - INTERFUND EXPENSE ALLOCATION 2,433.15 984.66 - TOTAL TRANSFERS IN 2,433.15 984.66 - REVENUES 2,433.15 984.66 - (22,000.00) 6441 - LICENSES, TAXES & FEES 601.24 TOTAL OTHER SERVICES & CHARGES 601.24 6602 - OTHER DEBT-PRINCIPAL 19,800.00 TOTAL DEBT SERVICE 19,800.00 TOTAL BUSINESS UNIT EXPENSES 601.24 19,800.00 TIF - Expense Budgets 08/14/2025 Page 9 of 9 Page 39 of 88 2026 Council & Administration Budget 1Page 40 of 88 2026 City Council Budget Highlights: •Replace One Computer •Contract Services Reduced (Council Consulting) 2Page 41 of 88 Council Budget 3Page 42 of 88 2026 City Manager’s Budget Highlights: •City Manager and Deputy City Manager •Department Head Team Development 4Page 43 of 88 City Manager Office Budget by Business Unit 5Page 44 of 88 Administration Office of the City Clerk, Elections, Communication, IT 6Page 45 of 88 Administration 7 Deputy City Manager Communication Manager Communication Assistant Customer Service Representative IT Manager IT Specialist IT Technician City Clerk Deputy City Clerk Administrative Assistant (PT) Page 46 of 88 Department Staffing 8 Department Year Communications IT City Clerk 2024 2 3 2.5 2025 3*3 2.5 2026 3 3 2.5 *transfer of existing Customer Service Representative position Page 47 of 88 Department Budget by Business Unit 9Page 48 of 88 Department Budget Highlights •Local, state & federal elections in 2026 – wages for election judges and materials to administer •LOGIS charges increasing 5% •Focus on improving Laserfiche workflows 10Page 49 of 88 Questions 11Page 50 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 41110 - MAYOR COUNCIL 6101 - WAGES & SALARIES-FT EMPLOYEES 425.58 - - - 6102 - OVERTIME-FT EMPLOYEES - 6103 - WAGES-PART TIME EMPLOYEES 53,771.22 54,417.32 59,489.00 17,351.04 61,274.00 3.00%Increase approved for 2025 6111 - SEVERANCE PAY - - - 6122 - PERA COORDINATED PLAN 31.91 - - - 6124 - PERA DEFINED CONTRIBUTION 1,660.61 1,672.25 743.00 379.40 765.00 2.96% 6125 - FICA - SOCIAL SECURITY 1,302.64 1,300.23 3,689.00 605.31 3,801.00 3.04% 6126 - FICA - MEDICARE 789.91 791.58 863.00 252.43 890.00 3.13% 6131 - CAFETERIA PLAN CONTRIBUTIONS - - - 6151 - WORKER'S COMP INSURANCE 339.86 339.99 - 108.22 340.00 TOTAL PERSONAL SERVICES 58,321.73 58,521.37 64,784.00 18,696.40 67,070.00 3.53% 6201 - OFFICE SUPPLIES - 41.32 - 41.96 50.00 Misc. signs, information pads, pens, etc. 6203 - BOOKS/REFERENCE MATERIALS - - - - 6219 - GENERAL OPERATING SUPPLIES 91.31 171.80 150.00 - - -100.00%Recognition plaques, name plates 6242 - MINOR EQUIPMENT 665.58 - - - 6243 - MINOR COMPUTER EQUIPMENT 1,156.88 4,685.11 - - 1,300.00 1x EB860 $1300 TOTAL SUPPLIES 1,913.77 4,898.23 150.00 41.96 1,350.00 800.00% 6301 - ACCTG, AUDIT & FIN'L SERVICES - - - - 6307 - PROFESSIONAL SERVICES 46,844.53 41,625.21 - 1,184.00 6308 - CHARTER COMMISSION - 59.94 1,500.00 - 1,500.00 0.00%This is the statutory amount for Charter Commissions This is the statutory amount for Charter Commissions TOTAL PROFESSIONAL SERVICES 46,844.53 41,685.15 1,500.00 1,184.00 1,500.00 0.00% 6321 - TELEPHONE/PAGERS 458.66 860.72 900.00 133.41 900.00 0.00%5x T-Mobile Service 5x T-Mobile Service 6322 - POSTAGE - 6329 - OTHER COMMUNICATION SERVICES 2,318.65 2,760.84 2,800.00 690.21 2,400.00 -14.29%iPad Data Communications (5) Council Members iPad Data Communications (4) Council Members 6331 - TRAVEL EXPENSE/MILEAGE 48.10 1,943.01 10,400.00 - 10,400.00 0.00%Mileage reimbursement for conferences; NLC travel expense Mileage reimbursement for conferences; NLC travel expenses 6342 - LEGAL NOTICES - - - - 6349 - OTHER ADVERTISING - - - 6443 - PRIZE AWARDS/EXPENSE REIMB - - - 6449 - OTHER CONTRACTUAL SERVICE 63,000.00 5,356.25 46,000.00 -26.98%66K for Common Sense, 15K for Timesavers, Interpreters for CC Meetings 1K (AJH Note- reduced by $19K for 2025 budget) $30K Common Sense, 15K Timesavers, $1K Interpreters 6351 - PRINTING 212.59 53.13 250.00 46.40 75.00 -70.00%Business Cards; Name badges Business Cards; Name badges 6421 - SOFTWARE LICENSE 8,950.00 23,066.50 9,600.00 - 10,080.00 5.00%One-Meeting One-Meeting 6422 - SOFTWARE MAINT - - - - 6423 - LOGIS CHARGES - - - - 6432 - CONFERENCES AND SCHOOLS 4,368.93 6,434.34 5,000.00 - -100.00%LMC Conference, LMC Workshops;LMC Conference, LMC Workshops 6433 - MEETING EXPENSES 4,005.89 2,516.09 2,500.00 35.00 1,500.00 -40.00%Council retreats 4 times, council orientation, budget meetings (AJH Note - reduced by $500 for 2025 bduget) Council retreats, special meetings, community townhall meetings Expense Budget - Administration 08/14/2025 Page 1 of 3 Page 51 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6434 - DUES & SUBSCRIPTIONS 77,664.00 47,132.00 57,530.00 38,026.00 59,255.00 3.00%Metro Cities – $10,450, LMC $28,000, LMC Mayors Association - $30; National League of Cities - $4,050, North Metro Mayors - $12,500, Rotary - $2,500 Inflation of 3% TOTAL OTHER SERVICES & CHARGES 98,026.82 84,766.63 151,980.00 44,287.27 130,610.00 -14.06% TOTAL BUSINESS UNIT EXPENSES 205,106.85 189,871.38 218,414.00 64,209.63 200,530.00 -8.19% Expense Budget - Administration 08/14/2025 Page 2 of 3 Page 52 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 41320 - CITY MANAGER 6101 - WAGES & SALARIES-FT EMPLOYEES 155,001.60 157,452.46 299,261.00 126,912.76 355,067.00 18.65%City Manager and Deputy City Manager City Manager and Deputy City Manager 6102 - OVERTIME-FT EMPLOYEES - 6103 - WAGES-PART TIME EMPLOYEES 2,995.21 2,857.98 3,147.00 - 3,147.00 0.00%Brooklynk Intern 6111 - SEVERANCE PAY 2,560.00 - - 6112 - CAR ALLOWANCE 6,500.00 5,500.00 6,000.00 2,000.00 6,000.00 0.00% 6122 - PERA COORDINATED PLAN 11,625.12 11,808.92 23,130.00 9,518.44 27,316.00 18.10% 6125 - FICA - SOCIAL SECURITY 9,217.93 8,970.00 19,121.00 7,560.29 21,291.00 11.35% 6126 - FICA - MEDICARE 2,155.81 2,097.82 4,473.00 1,768.13 5,282.00 18.09% 6131 - CAFETERIA PLAN CONTRIBUTIONS 17,135.92 17,963.92 37,728.00 11,004.00 39,624.00 5.03% 6151 - WORKER'S COMP INSURANCE 1,448.64 1,256.00 2,097.00 624.46 1,821.00 -13.16%5% rate increase plus 14% experience mod TOTAL PERSONAL SERVICES 208,640.23 207,907.10 394,957.00 159,388.08 459,548.00 16.35% 6203 - BOOKS/REFERENCE MATERIALS - 35.52 100.00 - 200.00 100.00%Development Material Development Material 6219 - GENERAL OPERATING SUPPLIES 59.26 114.67 100.00 140.04 250.00 150.00%Pens, notepads Pens, notepads, HP planners 6242 - MINOR EQUIPMENT - 1,049.93 - - 6243 - MINOR COMPUTER EQUIPMENT - - 1,900.00 2,697.97 - -100.00%HP EB860 $1300, HP DOCK $250, 2X HP MONITORS $350 REDWARDS No One Due TOTAL SUPPLIES 59.26 1,200.12 2,100.00 2,838.01 450.00 -78.57% 6307 - PROFESSIONAL SERVICES 2,500.00 10,389.24 - 3,412.17 Included in 6449 TOTAL PROFESSIONAL SERVICES 2,500.00 10,389.24 - 3,412.17 6321 - TELEPHONE/PAGERS 92.39 172.15 180.00 988.97 360.00 100.00%1X TMOBILE SERVICE 2x T-Mobile Services $360 6329 - OTHER COMMUNICATION SERVICES - - - - - 6331 - TRAVEL EXPENSE/MILEAGE 93.47 30.35 100.00 0.75 300.00 200.00%paid parking meetings paid parking meetings 6341 - PERSONNEL ADVERTISING - - - - 6342 - LEGAL NOTICES - - - 6441 - LICENSES, TAXES & FEES - - - 6449 - OTHER CONTRACTUAL SERVICE 43,000.00 - 68,000.00 58.14%$20K: Coaching, Admin and Director Development and $40K Performance Measures (Design and Initiate Coordination) Contract; (AJH Note - reduced by $17K) $25K: Coaching and Director Team Development / $40K Performance Measurement) / $3K Common Sense 6351 - PRINTING - - - 215.27 6421 - SOFTWARE LICENSE 8,971.70 9,304.42 9,380.00 - 9,902.00 5.57%1X ADOBE ACROBAT PRO; ENVISIO SOFTWARE 2x Acrobat Pro $240, Envisio $9662 6432 - CONFERENCES AND SCHOOLS 690.00 9,656.00 7,500.00 1,055.32 5,500.00 -26.67%City Manager and Deputy City Manager Professional Development (AJH Note - reduced by $2,500 for 2025 budget) City Manager and Deputy City Manager Professional Development 6433 - MEETING EXPENSES 327.73 5,103.25 1,000.00 90.49 - -100.00%Public Forums Public Forums 6434 - DUES & SUBSCRIPTIONS 1,663.54 2,851.70 1,500.00 2,005.42 2,500.00 66.67%ICMA/ROTARY/NMMA/NFBPA/MAUMA/ MAMA (AJH Note - reduced by $1,000 for 2025 budget) ICMA/ROTARY/NMMA/NFBPA/MAUMA/ MAMA TOTAL OTHER SERVICES & CHARGES 11,838.83 27,117.87 62,660.00 4,356.22 86,562.00 38.15% TOTAL BUSINESS UNIT EXPENSES 223,038.32 246,614.33 459,717.00 169,994.48 546,560.00 18.89% Expense Budget - Administration 08/14/2025 Page 3 of 3 Page 53 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 41410 - ELECTIONS 6101 - WAGES & SALARIES-FT EMPLOYEES 43,978.63 74,902.15 77,384.00 23,129.26 75,636.00 -2.26% 6102 - OVERTIME-FT EMPLOYEES 803.47 6,153.25 1,000.00 - 5,000.00 400.00%No scheduled elections Two elections scheduled for 2026 6103 - WAGES-PART TIME EMPLOYEES 13,568.41 91,103.62 10,000.00 11,249.05 60,000.00 500.00%No scheduled elections Two elections scheduled for 2026 6104 - OVERTIME-PART TIME EMPLOYEES 9.20 - 6111 - SEVERANCE PAY - - - 6122 - PERA COORDINATED PLAN 4,165.43 8,280.63 5,879.00 2,565.46 6,048.00 2.87% 6125 - FICA - SOCIAL SECURITY 3,536.40 8,325.91 4,860.00 2,176.88 8,719.00 79.40% 6126 - FICA - MEDICARE 827.05 1,947.20 1,137.00 509.11 2,039.00 79.33% 6131 - CAFETERIA PLAN CONTRIBUTIONS 8,568.00 17,964.00 18,864.00 6,288.00 19,812.00 5.03% 6151 - WORKER'S COMP INSURANCE 504.19 849.91 533.00 168.42 703.00 31.89% TOTAL PERSONAL SERVICES 75,951.58 209,535.87 119,657.00 46,086.18 177,957.00 48.72% 6219 - GENERAL OPERATING SUPPLIES 374.76 4,667.47 500.00 94.98 4,000.00 700.00%Non-election year (budgeted for special city-wide election) Two elections scheduled for 2026 6242 - MINOR EQUIPMENT - 375.51 - 260.00 250.00 6243 - MINOR COMPUTER EQUIPMENT - - - - - No One Due TOTAL SUPPLIES 374.76 5,042.98 500.00 354.98 4,250.00 750.00% 6321 - TELEPHONE/PAGERS 1,030.00 180.00 -82.52%1x T-Mobile Service $180, 1x iPhone Purchase $850 1x T-Mobile Service $180, 1x iPhone 6322 - POSTAGE 1,140.57 - 1,200.00 119.80 6,000.00 400.00%Non-election year (budgeted for special city-wide election Two elections scheduled for 2026. Includes: mailing out verification cards on new voter registrations; mailing absentee ballot applications; providing postage for absentee return envelopes; and information mailed to polling places and election judges. Postage for voter guides. 6331 - TRAVEL EXPENSE/MILEAGE - 126.63 400.00 58.80 200.00 -50.00%Includes mileage and parking expenses associated with attendance at election meetings held at off-site locations. Includes mileage and parking expenses associated with attendance at election meetings held at off-site locations. 6333 - FREIGHT/DRAYAGE - 427.85 150.00 - 450.00 200.00%Non-election year (budgeted for special city-wide election) Two elections in 2026. Includes courier services related to the delivery of ballots and election supplies from Hennepin County Elections. Includes the rental of a truck to transport ballot boxes, voting booths, signs, and optical scan voting equipment to the polling locations. 6341 - PERSONNEL ADVERTISING - - - - 6342 - LEGAL NOTICES 780.80 631.86 500.00 - 1,000.00 100.00%Non-election year (budgeted for special city-wide election) Two elections scheduled for 2026 6449 - OTHER CONTRACTUAL SERVICE - - - - Expense Budgets - Administration 08/14/2025 Page 1 of 8 Page 54 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6351 - PRINTING 37.13 - 500.00 - 4,500.00 800.00%Non-election year (budgeted for special city-wide election) Two elections scheduled for 2026. Need to pay a portion of the ballot printing and necessary documentation. 6412 - BLDGS/FACILITIES - - - - 6415 - OTHER EQUIPMENT - - - - 6421 - SOFTWARE LICENSE 7,275.00 7,601.00 9,324.00 - 8,094.00 -13.19%Modus Software $9,000, 1x Adobe Acrobat Pro $180, Grammarly $144 Modus Software $7830 5%, 1x Adobe Acrobat Pro $120, Grammarly $144 6432 - CONFERENCES AND SCHOOLS 880.81 1,356.14 2,500.00 475.00 2,000.00 -20.00%Includes Clerks Institute Year I and Clerks Conference Includes Clerks Institute Year II and Clerks Conference 6433 - MEETING EXPENSES 86.46 1,598.71 250.00 21.90 800.00 220.00%Non-election year (budgeted for special city-wide election) Two elections in 2026. Meeting expenses for election judge trainings. 6434 - DUES & SUBSCRIPTIONS 221.48 50.00 500.00 - 500.00 0.00%This provides for professional membership in Municipal Clerk’s and Finance Officers Association of Minnesota, International Institute of Municipal Clerks, Notary Public Dues for MCFOA and IIMC. TOTAL OTHER SERVICES & CHARGES 10,422.25 11,792.19 16,354.00 675.50 23,724.00 45.07% 6402 - EQUIPMENT SERVICES 1,958.79 - 5,500.00 739.15 5,631.00 2.38%Includes the cost of the maintenance/ lease agreement with Hennepin County for the digital scan voting system [nine (9) DS200 Digital Scan Precinct Count Units; twenty (18) 4 GB Jump Drives; nine (9) DS200 Plastic Ballot Boxes; eight (8) Omni Ballot Voter Assist Terminals, sixteen (16) Includes the cost of the maintenance/ lease agreement with Hennepin County for the digital scan voting system [nine (9) DS200 Digital Scan Precinct Count Units; twenty (18) 4 GB Jump Drives; nine (9) DS200 Plastic Ballot Boxes; eight (8) Omni Ballot Voter Assist Terminals, sixteen (16) TOTAL REPAIRS & MAINTENANCE 1,958.79 - 5,500.00 739.15 5,631.00 2.38% TOTAL BUSINESS UNIT EXPENSES 88,707.38 226,371.04 142,011.00 47,855.81 211,562.00 48.98% Expense Budgets - Administration 08/14/2025 Page 2 of 8 Page 55 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 41430 - CITY CLERK 6101 - WAGES & SALARIES-FT EMPLOYEES 175,427.30 166,443.76 101,939.00 41,141.76 97,729.00 -4.13% 6102 - OVERTIME-FT EMPLOYEES 81.41 205.59 - 6103 - WAGES-PART TIME EMPLOYEES 42,000.00 42,000.00 0.00% 6111 - SEVERANCE PAY 2,547.00 - - 6122 - PERA COORDINATED PLAN 13,163.24 12,498.64 10,795.00 3,085.68 10,480.00 -2.92% 6125 - FICA - SOCIAL SECURITY 11,369.60 10,605.30 8,924.00 2,556.50 8,663.00 -2.92% 6126 - FICA - MEDICARE 2,659.02 2,480.26 2,087.00 597.91 2,026.00 -2.92% 6131 - CAFETERIA PLAN CONTRIBUTIONS 34,271.68 29,191.34 18,864.00 6,288.00 19,812.00 5.03% 6151 - WORKER'S COMP INSURANCE 1,599.87 1,292.91 979.00 3,233.42 699.00 -28.60%2025 Actual includes work comp deductible on claim TOTAL PERSONAL SERVICES 241,119.12 222,717.80 185,588.00 56,903.27 181,409.00 -2.25% 6203 - BOOKS/REFERENCE MATERIALS - - - - - 6219 - GENERAL OPERATING SUPPLIES 1,288.45 375.57 700.00 193.34 700.00 0.00%Provides for supplies such as notary stamps, dangerous dog signs/tags, and any other supplies necessary to administer the City Clerk's office. Provides for supplies such as notary stamps, dangerous dog signs/tags, and any other supplies necessary to administer the City Clerk's office. 6242 - MINOR EQUIPMENT - - - 6243 - MINOR COMPUTER EQUIPMENT - 1,140.00 1,025.00 15.00 1,800.00 75.61%1X ED 800 SFF $850, 1X MONITOR $175 ADMIN-LF - for admin position 1x EB860 $1300, 2x Monitors $350, 1x Dock $150 SPETTIT TOTAL SUPPLIES 1,288.45 1,515.57 1,725.00 208.34 2,500.00 44.93% 6307 - PROFESSIONAL SERVICES - 91.94 - - - TOTAL PROFESSIONAL SERVICES - 91.94 - - - 6321 - TELEPHONE/PAGERS 950.64 1,002.14 780.00 26.64 780.00 0.00%1x T-Mobile Service $180, 1x iPad Data Service $600 1x T-Mobile Service $180, 1x iPad Data Service $600 6331 - TRAVEL EXPENSE/MILEAGE - 755.86 1,000.00 497.97 500.00 -50.00%Includes mileage and parking expenses to attend City Clerk meetings and training held off-site. Includes mileage and parking expenses to attend City Clerk meetings and training held off-site. 6342 - LEGAL NOTICES 5,278.60 3,060.99 5,000.00 1,488.36 5,000.00 0.00%Provides for the cost of publishing ordinances, call for bids, public hearing notices, advertising for proposals, assessments, bonds, financial reports, and any other notice that is required to be published. Provides for the cost of publishing ordinances, call for bids, public hearing notices, advertising for proposals, assessments, bonds, financial reports, and any other notice that is required to be published. 6449 - OTHER CONTRACTUAL SERVICE 27,000.00 15.00 27,000.00 0.00%Moved from 6307; Holding the budget; Recodifying ordinances Recodify City ordinances 6351 - PRINTING 37.13 - 500.00 38.40 500.00 0.00%License decals for garbage collection vehicles, and business cards. License decals for garbage collection vehicles, and business cards. 6421 - SOFTWARE LICENSE 1,114.41 10,680.85 11,307.00 10,982.97 11,300.00 -0.06%FOIA $10893, 1x Adobe Acrobat Pro $180, 1x Grammarly $144 FOIA $10893, 1x Adobe Acrobat Pro $180, 1x Grammarly $144 Expense Budgets - Administration 08/14/2025 Page 3 of 8 Page 56 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6432 - CONFERENCES AND SCHOOLS 2,263.10 3,573.91 5,000.00 2,619.89 4,500.00 -10.00%Includes continuing education for the City Clerk, which includes one annual Municipal Clerk's conference, Advanced Clerk's Academy, and IIMC (International Institute of Municipal Clerks) Includes continuing education for the City Clerk and Deputy City Clerk, which includes one annual Municipal Clerk's conference, Advanced Clerk's Academy, and IIMC (International Institute of Municipal Clerks) 6433 - MEETING EXPENSES - - - - - 6434 - DUES & SUBSCRIPTIONS 613.75 710.00 1,000.00 50.00 1,000.00 0.00%Provides for professional membership in Municipal Clerks and Finance Officers Association of Minnesota, International Institute of Municipal Clerks, Election Center, Notary Public for City Clerk and ICMA (AJH Note - reduced by $2,500 for 2025 budget) Provides for professional membership in Municipal Clerks and Finance Officers Association of Minnesota, International Institute of Municipal Clerks, Election Center, Notary Public for City Clerk and ICMA TOTAL OTHER SERVICES & CHARGES 10,257.63 19,783.75 51,587.00 15,719.23 50,580.00 -1.95% TOTAL BUSINESS UNIT EXPENSES 252,665.20 244,109.06 238,900.00 72,830.84 234,489.00 -1.85% Expense Budgets - Administration 08/14/2025 Page 4 of 8 Page 57 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 41750 - COMMUNICATIONS 6101 - WAGES & SALARIES-FT EMPLOYEES 121,299.18 155,113.79 149,200.00 48,357.70 210,296.00 40.95%Manager, Specialist Added customer service rep (front desk) 6103 - WAGES-PART TIME EMPLOYEES - 6111 - SEVERANCE PAY 0.37 - - 6122 - PERA COORDINATED PLAN 9,097.44 11,633.54 11,190.00 3,626.76 15,773.00 40.96% 6125 - FICA - SOCIAL SECURITY 7,842.36 10,044.26 9,251.00 3,101.60 13,039.00 40.95% 6126 - FICA - MEDICARE 1,834.32 2,349.05 2,163.00 725.38 3,049.00 40.96% 6131 - CAFETERIA PLAN CONTRIBUTIONS 19,713.19 21,893.84 37,728.00 7,565.76 59,436.00 57.54% 6151 - WORKER'S COMP INSURANCE 1,255.99 1,315.68 1,015.00 315.83 1,052.00 3.65% TOTAL PERSONAL SERVICES 161,042.85 202,350.16 210,547.00 63,693.03 302,645.00 43.74% 6219 - GENERAL OPERATING SUPPLIES 784.46 37.97 200.00 30.98 -100.00%General Supplies 6242 - MINOR EQUIPMENT 2,355.95 - - 6243 - MINOR COMPUTER EQUIPMENT 2,876.28 3,506.94 - - - No One Due No One Due TOTAL SUPPLIES 3,660.74 5,900.86 200.00 30.98 - -100.00% 6307 - PROFESSIONAL SERVICES 36,525.00 500.00 - - - Moved to 6449 TOTAL PROFESSIONAL SERVICES 36,525.00 500.00 - - - 6321 - TELEPHONE/PAGERS 360.00 26.64 1,360.00 277.78%2x Smartphones $360 2x Smartphones $360, 1x iPhone 17 TIVERSON 6322 - POSTAGE 15,090.70 16,805.94 16,000.00 5,748.44 16,000.00 0.00%Newsletters 6 issues - ($3.5K x 6) (AJH Note - reduced by $5K for 2025 budget) Newsletters 6 issues - ($3.5K x 6) added some for inflation 6449 - OTHER CONTRACTUAL SERVICE 22,500.00 -100.00%Translation of documents - $7,500, Radio updates - $12K (KMOJ, LaRaza, Cuvlubnorrg Mpls, Mafaaladayda); Other communication services (AJH Note - reduced by $12K for 2025 budget) Like to roll this over to the technology fund for website updates and/or laserfiche updates. 6351 - PRINTING 36,275.15 30,082.57 35,000.00 10,195.94 35,000.00 0.00%6-Newsletters-$38K; Business Cards - $200; We're Hiring Cards - $1,000 (AJH Note - reduced by $5K for 2025 budget) 6-Newsletters-$38K; Business Cards - $200; We're Hiring Cards - $1,000 6421 - SOFTWARE LICENSE 10,830.68 39,470.00 11,771.76 39,500.00 0.08%2x Adobe CC $1600, Granicus Website - $20,000, Granicus Cloud Storage - $8,900, Bablic - $4,000, Flipping Book - $1,070, Stock Photo - $400, Hootsuite- $3,500, 2x Adobe CC $1800, Granicus Website - $12,000, Granicus Cloud Storage - $8,900, Bablic - $4,000, Flipping Book - $1,070, Stock Photo - $400, Hootsuite- $3,500, Doodle - $400, Survey Monkey - $2,700, 2x CanvaPro $60 6431 - SPECIAL EVENTS 2,000.00 - -100.00%Night to Unite; Other events Moved this budget to software licenses Expense Budgets - Administration 08/14/2025 Page 5 of 8 Page 58 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6432 - CONFERENCES AND SCHOOLS 2,250.00 2,000.00 -11.11%MAGC - $1K MAGC, LMC 6433 - MEETING EXPENSES 83.40 - 200.00 - - -100.00%Miscellaneous Expense 6434 - DUES & SUBSCRIPTIONS 2,999.00 1,100.00 - 1,100.00 0.00%MN Association of Government Communications - $200, City-County Communications & Marketing Association - $900 MN Association of Government Communications - $200, City-County Communications & Marketing Association - $900 TOTAL OTHER SERVICES & CHARGES 51,449.25 60,718.19 118,880.00 27,742.78 94,960.00 -20.12% TOTAL BUSINESS UNIT EXPENSES 252,677.84 269,469.21 329,627.00 91,466.79 397,605.00 20.62% Expense Budgets - Administration 08/14/2025 Page 6 of 8 Page 59 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 41920 - INFORMATION TECHNOLOGY 6101 - WAGES & SALARIES-FT EMPLOYEES 238,074.84 262,878.50 287,707.00 81,878.58 298,782.00 3.85% 6102 - OVERTIME-FT EMPLOYEES 2,575.08 3,810.27 5,000.00 662.74 5,000.00 0.00% 6103 - WAGES-PART TIME EMPLOYEES - - - - 6104 - OVERTIME-PART TIME EMPLOYEES - - - 6111 - SEVERANCE PAY 1,776.15 - - 2,311.67 6122 - PERA COORDINATED PLAN 18,048.68 20,001.72 21,953.00 6,190.61 22,784.00 3.79% 6125 - FICA - SOCIAL SECURITY 13,654.60 16,305.33 18,148.00 5,493.21 18,834.00 3.78% 6126 - FICA - MEDICARE 3,193.53 3,813.33 4,245.00 1,284.71 4,406.00 3.79% 6131 - CAFETERIA PLAN CONTRIBUTIONS 41,425.69 49,387.31 56,592.00 18,864.00 59,436.00 5.03% 6141 - UNEMPLOYMENT COMPENSATION 2,365.82 - - 6151 - WORKER'S COMP INSURANCE 2,185.60 2,078.89 1,990.00 405.66 1,519.00 -23.67% TOTAL PERSONAL SERVICES 323,299.99 358,275.35 395,635.00 117,091.18 410,761.00 3.82% 6201 - OFFICE SUPPLIES - - - - 6219 - GENERAL OPERATING SUPPLIES (41,400.98) 1,554.57 1,500.00 135.97 1,500.00 0.00%Entrust Soft Tokens and Other Supplies Entrust Soft Tokens and Other Supplies 6242 - MINOR EQUIPMENT 915.05 45.98 600.00 130.15 600.00 0.00%Office Equipment Office Equipment 6243 - MINOR COMPUTER EQUIPMENT 13,098.84 12,224.12 6,600.00 239.27 5,000.00 -24.24%4x 900w UPS $1600, 2x 1800w UPS $5000, Wireless Display $4000 (AJH Note - reduced by $4K for 2025 budget) Wireless Display 5k CH TOTAL SUPPLIES (27,387.09) 13,824.67 8,700.00 505.39 7,100.00 -18.39% 6307 - PROFESSIONAL SERVICES 12,737.58 14,801.48 20,800.00 4,094.16 20,020.00 -3.75%Zayo Fiber $5700, Logis Fiber $1900, Network Repair and Adds $5000, Conference Room Repairs $3000, GopherOne $200, Web Development $5000 Zayo Fiber Locates $5700, Other Fiber Locates $1900, Network Repair 5k, Conference Room Repairs $3000, GopherOne $200, OPG3 Service 24x/HR $4920 TOTAL PROFESSIONAL SERVICES 12,737.58 14,801.48 20,800.00 4,094.16 20,020.00 -3.75% 6321 - TELEPHONE/PAGERS 1,820.27 2,232.44 2,340.00 493.35 3,340.00 42.74%3X T-Mobile Service $540, 6x Headsets $1800 3X T-Mobile Service $540, 6x Headsets $1800, 1x iPhone Replacement $1000 6329 - OTHER COMMUNICATION SERVICES - - 2,400.00 - - -100.00%Emergency Lines - 2X CH, 1X REC, 1X PD Elevators 6331 - TRAVEL EXPENSE/MILEAGE 544.64 - 1,200.00 - 1,200.00 0.00% 6333 - FREIGHT/DRAYAGE - - - - 6351 - PRINTING - - - - 6421 - SOFTWARE LICENSE 2,166.00 708.00 10,000.00 - 5,000.00 -50.00%MS Office Legacy $10000 Legacy Applications Expense Budgets - Administration 08/14/2025 Page 7 of 8 Page 60 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6422 - SOFTWARE MAINT 83,144.17 84,414.19 179,845.00 39,250.58 161,185.00 -10.38%Cisco Secure Endpoint $4672, Cisco Umbrella $3145, LF Quick Fields $3200, LF SC $300, LF Part $2756, LF Participants $2756, LF Full $31020, LF Other Charges $1119, Cisco WiFi AP License $5060, ESRI Adv New $4500, ESRI Basic $797, ESRI Adv Legacy $3510, Cisco Software Assurance $7480, Palo Alto $5500, WorkspaceOne $6708, SQL Server License $10726, Exchange Standard CAL $1318, Windows 11 Pro $127, M365 G3 $61,532, M365 G5 $621, Azure AD P1 GCC $5845, Exchange Online P2 $4389, M365 Adjusted 5% $3620, M365 G3 Vacancy $4704, Azure AD P1 GCC Vacancy $1850, Exchange Online P2 Vacancy $1400, Domain Names $50, Adobe Products $1900, KnowBe4 $1995 59x Acrobat Pro Legacy $5956, 5x Adobe CC (Reduced 2x) $4550, 5x Acrobat Pro $505, 2x InDesign (Reduced 2x) $818, Cisco CSE $3241, Cisco Umbrella $3175, Crowdstrike $4672, KnowBe4 $3058, LF Full $22996, LF Part $2830, LF QF $380, LF SC $3600, LF Other $1192, LiquidFiles $260, 165x G3 Legacy $63761, 1x G5 $612, 86x AD P1 $4711, 86x Exchange Online $6273, 10x AddOns G3 $3870, 10x AD P1&ExchangeOnline $1280, 1x ESRI Adv Addon - $4500, 1x ESRI Basic $500, 1x ESRI Adv Legacy $3510, WorkspaceOne $7044, Domain Renews $5000, Lansweeper $2700 6423 - LOGIS CHARGES 303,708.90 320,765.17 343,546.00 99,439.92 360,723.00 5.00%LOGIS JDE Financial, HR/PR, Hubble, Tungsten, GIS, IP Telephony, Special Assessments/eWeb, Internet, 24/7 Support, Managed Service Back-up, Exchange, Virtual Servers and Email Archiving, Network Wellness and Services, LOGIS Billable Support (AJH Note - reduced by $12,991 for 2025 budget) General LOGIS increase in charges across the board for system support. 6432 - CONFERENCES AND SCHOOLS 1,977.01 - 8,000.00 296.96 8,000.00 0.00%M365 Training for Staff M365 Training for Staff 6433 - MEETING EXPENSES - - - - 6434 - DUES & SUBSCRIPTIONS - - - - - TOTAL OTHER SERVICES & CHARGES 393,360.99 408,119.80 547,331.00 139,480.81 539,448.00 -1.44% 6408 - COMMUNICATION/INFO SYSTEMS 2,189.10 1,989.08 4,000.00 200.00 4,000.00 0.00%10x Zoom Subscription (AJH Note - reduced by $1K for 2025 budget) 10x Zoom Subscription (AJH Note - reduced by $1K for 2025 budget) TOTAL REPAIRS & MAINTENANCE 2,189.10 1,989.08 4,000.00 200.00 4,000.00 0.00% TOTAL BUSINESS UNIT EXPENSES 704,200.57 797,010.38 976,466.00 261,371.54 981,329.00 0.50% Expense Budgets - Administration 08/14/2025 Page 8 of 8 Page 61 of 88 Equity and Human Resources 1Page 62 of 88 Equity and Human Resources •Recruitment and Hiring •Training and Development •Employee Relations •Compensation and Benefits •Compliance and Policy Enforcement The Equity and Human Resources team strives to be inclusive in our daily interactions to ensure all staff and guests are welcome. 2Page 63 of 88 Department Staffing Position 2024 2025 2026 (Proposed) Director 1.0 1.0 1.0 Compensation and Benefits Manager 1.0 1.0 1.0 HR Generalist 1.0 1.0 1.0 Payroll Coordinator 1.0 1.0 1.0 Customer Service Representative 1.0 0 0 TOTAL 5.0 4.0 4.0 Page 64 of 88 Department Budget by Business Unit 4Page 65 of 88 Department Budget Highlights •$100K – reserve set aside for increased salaries to align with compensation study •$19k – 2026 employee survey to ensure we are meeting city goals and employee expectations •$10K - transitioning paper documents to Laserfiche. 5Page 66 of 88 Department Budget Highlights •$62K – Expense related to MN State Paid FMLA law that will be effective January 1, 2026 •All other items are related to running an efficient and compliant department •Making Brooklyn Center a great place to work for all Employees! 6Page 67 of 88 Questions 7Page 68 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 41810 - HUMAN RESOURCES 6101 - WAGES & SALARIES-FT EMPLOYEES 307,619.21 412,393.97 466,543.00 136,948.98 425,305.00 -8.84%Reduced for movement of customer service rep (front desk to Communications 41750) 6103 - WAGES-PART TIME EMPLOYEES 4,551.08 396.21 - 389.37 6111 - SEVERANCE PAY 2,522.53 1,281.42 5,540.92 6122 - PERA COORDINATED PLAN 23,412.88 30,959.41 34,990.00 10,300.40 31,898.00 -8.84% 6125 - FICA - SOCIAL SECURITY 19,054.56 24,962.60 28,925.00 8,828.08 26,368.00 -8.84% 6126 - FICA - MEDICARE 4,456.63 5,838.03 6,764.00 2,064.63 6,166.00 -8.84% 6131 - CAFETERIA PLAN CONTRIBUTIONS 44,313.34 74,055.60 94,320.00 29,868.00 79,248.00 -15.98% 6141 - UNEMPLOYMENT COMPENSATION 14,569.00 - - 6151 - WORKER'S COMP INSURANCE 2,846.11 3,226.63 3,173.00 680.76 2,126.00 -33.00% TOTAL PERSONAL SERVICES 423,345.34 553,113.87 634,715.00 194,621.14 571,111.00 -10.02% 6201 - OFFICE SUPPLIES 50.72 114.95 - 7.52 500.00 Ergonomic Needs/Staff Office Needs 6219 - GENERAL OPERATING SUPPLIES 10,278.69 7,853.10 5,000.00 34.75 5,000.00 0.00%Wellness program ($5K)Office space/move/reconfiguration 6242 - MINOR EQUIPMENT 1,000.00 240.00 1,250.00 25.00%I'm not sure how this got zeroed out for this year. We need to budget something as a contingency. Office chair replacement 6243 - MINOR COMPUTER EQUIPMENT - 95.00 5,500.00 4,614.09 - -100.00%2X EB860, 4X Monitors, 2x Docks, JBerger, BAretz $3400, 1X EB840, 2x Monitors, 1x Dock Generalist $1700, Privacy Screen $400 No One Due TOTAL SUPPLIES 10,329.41 8,063.05 11,500.00 4,896.36 6,750.00 -41.30% 6305 - MEDICAL SERVICES 2,343.45 996.42 2,000.00 - 2,000.00 0.00%Leaving flat because I don't have a good sense of history, trends or conditions. Will know more come 2026 budget. We need to drug test for DOT and have not completed this in EHR due to staffing changes over past couple years 6306 - PERSONNEL/LABOR RELATIONS 2,500.00 - - 14,490.00 10,000.00 These are dollars related to any needed mediation costs. Zeroing it out may create some risk depending on how the year goes. 6307 - PROFESSIONAL SERVICES 173,791.90 144,741.68 - 55,940.25 Moved to 6449 TOTAL PROFESSIONAL SERVICES 178,635.35 145,738.10 2,000.00 70,430.25 12,000.00 500.00% 6321 - TELEPHONE/PAGERS - 829.99 180.00 50.39 180.00 0.00%1x T-Mobile Service JLangemo D. Villarreal Mobile Service 6331 - TRAVEL EXPENSE/MILEAGE - - 150.00 - 250.00 66.67% 6333 - FREIGHT/DRAYAGE - - 50.00 - -100.00% 6341 - PERSONNEL ADVERTISING - - - 6342 - LEGAL NOTICES - - - 250.00 6441 - LICENSES, TAXES & FEES - - 40.00 6446 - CONTINGENCY ACCOUNT 338,458.00 400,523.00 18.34%We need a reasonable contingency for the outcomes of the salary analysis project. (AJH Note - reduced by $50K for 2025 HR budget); Placeholder for 2 Fire Duty Crew ($238,458) Placeholder for two (2) duty crew ($238,292) and Paid FMLA as that does not have an expense line yet ($62,231), adding for pay adjustments ($100K). Expense Budget - Equity and Human Resources 08/14/2025 Page 1 of 2 Page 69 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 6449 - OTHER CONTRACTUAL SERVICE 1,194.30 18,817.59 84,130.00 8,220.83 145,000.00 72.35%Employee Engagement ($19K), Integrity ($10K), Arcpoint ($130), CBIZ ($6K), FS Solutions ($100), Healthsource Solutions ($300), Optum Bank ($2K), TASC ($5K), Hartford($3K), US Treasury ($500), Thrivepass ($3.1K); See supporting document related to short- term support for employee relations and other tactical E-HR needs to free Jim up to help strategically ($100K); Paypoint HR salary analysis sustain ($5K); Cost of one executive-level search, ($30K); Laserfiche transition ($10K) (AJH Note - reduced by $110K for 2025 budget) Employee Engagement ($19K-review with departments and may need a new survey DV), Integrity ($10K), Arcpoint ($130), CBIZ ($6K), FS Solutions ($100), Healthsource Solutions ($300), Optum Bank ($2K), TASC ($5K), Hartford($3K), US Treasury ($500), Thrivepass ($10K) we will see an increase in 2025; Paypoint HR salary analysis sustain may need to consult with Jim Kosta on implementation / pay plan design ($50K); Cost of one executive-level search, ($30K); Laserfiche transition ($10K) 6351 - PRINTING - - - - 6421 - SOFTWARE LICENSE 16,615.65 1,505.88 10,000.00 - 31,000.00 210.00%3x Acrobat Pro $540, I am not sure we need three licenses for Adobe Acrobat Pro. NeoGov Insight $9.5K. We will research and find a performance management sysem in 2025. Projected $20K cost in 2026, unless the new Logis system has one that fits our needs. 3x Acrobat Pro $360, NeoGov License (10K), Performance Management platform in 2026 (20K) 6432 - CONFERENCES AND SCHOOLS 919.00 1,009.00 - - 1,000.00 Not sure if we have capacity for this in 2024. Rolling over to 2025. One certification in conflict resolution, feedback and coaching ($2K). One ticket to the Multicultural Forum ($1.5K), Invest in two employees to get trained on Lean Six Sigma for process improvement ($5K). (AJH Note - reduced by 8,500 for 2025 budget) New Paid FMLA training needs/resources (1K) 6433 - MEETING EXPENSES 84.59 2,844.25 2,000.00 - 2,000.00 0.00%Keeping some expenses here since we are unable to completely avoid expenses. Funding for meetings that development needs or across the enterprise needs 6434 - DUES & SUBSCRIPTIONS 698.00 299.00 976.00 - 1,000.00 2.46%Annual E-HR memberships to SHRM for four employees. ($244 per person) Annual Memberships for 4 FTE's, SHRM, Payroll TOTAL OTHER SERVICES & CHARGES 19,511.54 25,305.71 435,944.00 8,311.22 581,203.00 33.32% TOTAL BUSINESS UNIT EXPENSES 631,821.64 732,220.73 1,084,159.00 278,258.97 1,171,064.00 8.02% Expense Budget - Equity and Human Resources 08/14/2025 Page 2 of 2 Page 70 of 88 Finance Department 1Page 71 of 88 Department Role •Prepare and process information to facilitate the daily financial operations of the City •Administers claims and risk management for property and casualty insurance •Manages investments and issuance and repayment of debt obligations •Oversees internal controls and ensures compliance with all financial rules and regulations 2Page 72 of 88 Department Role •Manages the City’s annual audit process •Provides support to the City Manager in preparing the annual budgets •Utility billing division prepares quarterly billing and provides for the collection of revenues from the City’s five public utilities 3Page 73 of 88 Department Staffing Position 2024 2025 2026 (Proposed) Director 1.0 1.0 1.0 Accounts Payable Supervisor 1.0 1.0 1.0 Senior Accountant 2.0 2.0 2.0 Accounting Specialist II 1.0 1.0 1.0 Utility Billing Technician 1.0 1.0 1.0 TOTAL 6.0 6.0 6.0 4Page 74 of 88 Department Budget by Business Unit 5Page 75 of 88 Finance Department Budget Highlights •Increase for ergonomic workstation improvements including replacing or repositioning work surfaces and adding sit-stand options to all workstations •This work was approved in 2024 but was delayed due to extended conversations about workspace configuration •Comfortable and healthy workspaces are critical to the overall employee experience 6Page 76 of 88 Other Budget Information •Joint Powers – budgeted in this BU and in other departments •Convention and Tourism – directly related to lodging tax revenue •Insurance – Property and Casualty insurance coverage •Central Supplies – services and supplies that benefit the organization as a whole •Vacancy Savings – method to capture savings from vacant positions •Reimbursement from Other Funds – allocated overhead from Enterprise and Special Revenue funds •Transfer Out – Funds transferred directly from General Fund to other funds 7Page 77 of 88 Questions 8Page 78 of 88 Obj Acct 2023 Actual Amount 2024 Actual Amount 2025 Final Budget April YTD Actual 2026 Requested Budget 2026 Budget Increase Comments for 2025 Budget Comments for 2026 Budget 41520 - FINANCE 6101 - WAGES & SALARIES-FT EMPLOYEES 423,139.96 490,792.70 466,155.00 141,563.00 480,277.00 3.03%Distribute utility billing staff to Water/Sewer/Storm (AJH Note - reduced by $161,417) 6102 - OVERTIME-FT EMPLOYEES - 253.00 - - Utility billing software conversion prep (AJH Note - reduced to zero) 6103 - WAGES-PART TIME EMPLOYEES 5,834.83 535.88 - - 6104 - OVERTIME-PART TIME EMPLOYEES - - - 6111 - SEVERANCE PAY 1,818.84 2,485.69 - 6122 - PERA COORDINATED PLAN 32,172.84 36,828.73 39,593.00 10,617.26 40,845.00 3.16% 6125 - FICA - SOCIAL SECURITY 27,130.56 31,338.74 32,730.00 8,935.53 33,766.00 3.17% 6126 - FICA - MEDICARE 6,344.92 7,329.22 7,655.00 2,089.77 7,896.00 3.15% 6131 - CAFETERIA PLAN CONTRIBUTIONS 75,684.00 88,323.00 94,320.00 31,440.00 99,060.00 5.03% 6141 - UNEMPLOYMENT COMPENSATION - 6151 - WORKER'S COMP INSURANCE 3,911.71 3,842.09 3,590.00 694.13 2,723.00 -24.15% TOTAL PERSONAL SERVICES 576,037.66 661,729.05 644,043.00 195,339.69 664,567.00 3.19% 6201 - OFFICE SUPPLIES 802.79 880.55 1,000.00 284.41 1,000.00 0.00%Deposit Bags, 1099 supplies Deposit Bags, 1099 supplies 6203 - BOOKS/REFERENCE MATERIALS - 52.01 1,000.00 81.10 500.00 -50.00%Continuing education materials Continuing education materials 6219 - GENERAL OPERATING SUPPLIES 120.85 598.63 - - 6242 - MINOR EQUIPMENT 712.98 358.99 3,000.00 826.42 35,000.00 1,066.67%Desktop Deposit hardware Ergonomic desk reconfigurations (this was approved in 2024, project not allowed to move forward.) 6243 - MINOR COMPUTER EQUIPMENT 3,089.16 10,331.08 - - - No One Due No One Due in 2026 TOTAL SUPPLIES 4,725.78 12,221.26 5,000.00 1,191.93 36,500.00 630.00% 6301 - ACCTG, AUDIT & FIN'L SERVICES 74,752.83 87,328.55 85,000.00 15,300.00 65,000.00 -23.53%Annual Audit, GASB valuations, bank charges Total cost estiamte is $85,000, allocate $20,000 to enterprise and special revenue funds 6307 - PROFESSIONAL SERVICES 11,660.32 5,927.85 - - Moved to 6449 TOTAL PROFESSIONAL SERVICES 86,413.15 93,256.40 85,000.00 15,300.00 65,000.00 -23.53% 6321 - TELEPHONE/PAGERS 92.39 1,002.14 180.00 26.64 180.00 0.00%1x TMOBILE SERVICE $180 1x TMOBILE SERVICE $180 6331 - TRAVEL EXPENSE/MILEAGE 1,213.10 - 2,100.00 - 2,100.00 0.00%MIleage to MNGFOA conference; travel for GFOA National Conference MIleage to MNGFOA conference; travel for GFOA Conference/Training 6449 - OTHER CONTRACTUAL SERVICE 3,810.00 6,357.79 12,000.00 2,336.43 12,000.00 0.00%Brinks, moved from 6307, approximately $1,000/month Brinks 6351 - PRINTING 2,597.86 5,157.31 6,000.00 2,655.47 6,000.00 0.00%TNT Notices, Checks, Deposit Slips TNT Notices, Checks, Deposit Slips 6421 - SOFTWARE LICENSE 293.88 549.80 900.00 - 600.00 -33.33%5x Adobe Acrobat Pro 5x Adobe Acrobat Pro 6432 - CONFERENCES AND SCHOOLS 3,785.54 2,382.00 3,000.00 625.00 4,000.00 33.33%GFOA Conference, MNGFOA Conference; Local Industry Conferences, National GFOA Conference, MNGFOA, CPFO Continuing Education Expense Budgets - Finance 08/14/2025 Page 1 of 10 Page 79 of 88 6434 - DUES & SUBSCRIPTIONS 179.95 475.00 1,000.00 275.00 1,000.00 0.00%MNGFOA, GFOA, Aurora Training Subscription Sams Club ($145), Aurora Training, MNGFOA, National GFOA TOTAL OTHER SERVICES & CHARGES 11,972.72 15,925.04 25,180.00 5,918.54 25,880.00 2.78% 6406 - MULTI-FUNCTION MTNCE 1,569.32 2,008.20 1,600.00 517.99 1,800.00 12.50%MFD Maintenance and Usage MFD Maintenance and Usage 6409 - OTHER REPAIR & MAINT SVCS - - - TOTAL REPAIRS & MAINTENANCE 1,569.32 2,008.20 1,600.00 517.99 1,800.00 12.50% TOTAL BUSINESS UNIT EXPENSES 680,718.63 785,139.95 760,823.00 218,268.15 793,747.00 4.33% Expense Budgets - Finance 08/14/2025 Page 2 of 10 Page 80 of 88 41610 - LEGAL 6303 - LEGAL SERVICES 577,435.34 540,972.13 520,000.00 117,821.26 500,000.00 -3.85%Retainers and billable activity from City legal firms (AJH Note - reduced by $20K) Retainers and billable activity from City legal firms 6307 - PROFESSIONAL SERVICES 5,475.00 150.00 750.00 - 2,500.00 233.33%Mediators (AJH Note - reduced by $750) Mediators, Code of Respect Cases TOTAL PROFESSIONAL SERVICES 582,910.34 541,122.13 520,750.00 117,821.26 502,500.00 -3.50% 6423 - LOGIS CHARGES - - - - TOTAL OTHER SERVICES & CHARGES - - - - TOTAL BUSINESS UNIT EXPENSES 582,910.34 541,122.13 520,750.00 117,821.26 502,500.00 -3.50% Expense Budgets - Finance 08/14/2025 Page 3 of 10 Page 81 of 88 44110 - JOINT POWERS PAYMENTS 6449 - OTHER CONTRACTUAL SERVICE 180,656.79 115,867.70 130,000.00 91,971.28 130,000.00 0.00%Cornerstone advocacy; BBAY, Brooklynk TOTAL OTHER SERVICES & CHARGES 180,656.79 115,867.70 130,000.00 91,971.28 130,000.00 0.00% TOTAL BUSINESS UNIT EXPENSES 180,656.79 115,867.70 130,000.00 91,971.28 130,000.00 0.00% Expense Budgets - Finance 08/14/2025 Page 4 of 10 Page 82 of 88 45310 - CONVENTION AND TOURISM 6445 - CONVENTION BUREAU PAYMENT 467,488.53 428,159.85 430,000.00 104,817.35 427,500.00 -0.58%Portion of revenue collected Portion of revenue collected TOTAL OTHER SERVICES & CHARGES 467,488.53 428,159.85 430,000.00 104,817.35 427,500.00 -0.58% TOTAL BUSINESS UNIT EXPENSES 467,488.53 428,159.85 430,000.00 104,817.35 427,500.00 -0.58% Expense Budgets - Finance 08/14/2025 Page 5 of 10 Page 83 of 88 48140 - INSURANCE 6307 - PROFESSIONAL SERVICES 6,172.13 7,699.80 7,000.00 - 7,000.00 0.00%Insurance Agent fees TOTAL PROFESSIONAL SERVICES 6,172.13 7,699.80 7,000.00 - 7,000.00 0.00% 6442 - COURT AWARDS/SETTLEMENTS 15,550.00 10,000.00 10,000.00 7,500.00 10,000.00 0.00%City deductible portion of settlements. Current deductible is $2,500 TOTAL OTHER SERVICES & CHARGES 15,550.00 10,000.00 10,000.00 7,500.00 10,000.00 0.00% 6361 - GENERAL LIABILITY INSURANCE 171,142.92 127,029.00 190,480.00 91,418.03 206,103.00 8.20%5% increase from 2025 actual, industry recommendation 6362 - PROPERTY INSURANCE 125,548.36 99,111.81 144,600.00 65,008.90 134,280.00 -7.14%5% increase from 2025 actual, industry recommendation 6363 - MOTOR VEHICLE INSURANCE - 6366 - MACHINERY BREAKDOWN INSURANCE 10,031.68 7,911.69 11,000.00 5,158.23 10,588.00 -3.75%5% increase from 2025 actual, industry recommendation 6368 - BONDS INSURANCE 5,696.00 5,760.75 7,000.00 3,748.00 7,676.00 9.66%5% increase from 2025 actual, industry recommendation 6369 - OTHER INSURANCE - - - TOTAL INSURANCE 312,418.96 239,813.25 353,080.00 165,333.16 358,647.00 1.58% TOTAL BUSINESS UNIT EXPENSES 334,141.09 257,513.05 370,080.00 172,833.16 375,647.00 1.50% Expense Budgets - Finance 08/14/2025 Page 6 of 10 Page 84 of 88 48150 - CENTRAL SUPPLIES AND SUPPORT 6201 - OFFICE SUPPLIES 10,093.52 7,601.42 6,000.00 2,481.62 6,000.00 0.00%Central supplies 6203 - BOOKS/REFERENCE MATERIALS - - - 6219 - GENERAL OPERATING SUPPLIES 4,340.61 4,562.11 4,000.00 416.17 4,000.00 0.00% 6242 - MINOR EQUIPMENT - - - - 6243 - MINOR COMPUTER EQUIPMENT - - - - - Not used by IT. -KY TOTAL SUPPLIES 14,434.13 12,163.53 10,000.00 2,897.79 10,000.00 0.00% 6301 - ACCTG, AUDIT & FIN'L SERVICES 9,087.85 7,938.65 9,500.00 3,898.82 10,000.00 5.26%Bank service charges 6307 - PROFESSIONAL SERVICES 106,370.01 41,470.34 - 12,666.68 Moved to 6449 TOTAL PROFESSIONAL SERVICES 115,457.86 49,408.99 9,500.00 16,565.50 10,000.00 5.26% 6321 - TELEPHONE/PAGERS 11,999.87 31,630.47 15,000.00 7,131.78 3,800.00 -74.67%T-Mobile Account Management $1800, Verizon POTS CH&CC $2000 -KY 6322 - POSTAGE 23,998.31 16,825.43 - 7,223.20 12,000.00 Postage machine lease, other general postage expenses 6329 - OTHER COMMUNICATION SERVICES 134.94 15.02 - Moved to 48150-6321 - KY 6331 - TRAVEL EXPENSE/MILEAGE - 2,159.58 - 6441 - LICENSES, TAXES & FEES - - 11,500.00 - -100.00% 6446 - CONTINGENCY ACCOUNT - - 25,000.00 406.68 25,000.00 0.00% 6449 - OTHER CONTRACTUAL SERVICE 17,800.00 27,644.15 80,000.00 1,531.86 45,000.00 -43.75%Legislative consultant, other service items 6351 - PRINTING 3,462.17 4,695.43 3,000.00 258.48 3,000.00 0.00% 6421 - SOFTWARE LICENSE 2,999.00 - - - Not used by IT past few two years. -KY 6432 - CONFERENCES AND SCHOOLS 6,295.00 - 8,000.00 - 15,000.00 87.50%All Employee In Service Sessions 6433 - MEETING EXPENSES 9,947.38 8,767.18 2,000.00 - -100.00% 6434 - DUES & SUBSCRIPTIONS 474.04 1,270.29 500.00 130.36 500.00 0.00% 6435 - CREDIT CARD FEES 4,365.82 4,605.67 3,500.00 999.25 3,500.00 0.00%For payments made at City Hall TOTAL OTHER SERVICES & CHARGES 81,341.59 97,733.14 148,500.00 17,696.63 107,800.00 -27.41% 6406 - MULTI-FUNCTION MTNCE 10,911.02 9,618.20 11,628.00 2,295.30 11,628.00 0.00%MFD Mainteance City Hall LL device MFD Mainteance City Hall LL device 6409 - OTHER REPAIR & MAINT SVCS - - - TOTAL REPAIRS & MAINTENANCE 10,911.02 9,618.20 11,628.00 2,295.30 11,628.00 0.00% 6461 - FUEL CHARGES 314.81 244.55 55.47 6462 - FIXED CHARGES 3,209.88 3,209.88 - - Not budgeted 6463 - REPAIR & MAINT CHARGES 1,483.63 136.84 115.50 6465 - REPLACEMENT CHARGES - TOTAL CENTRAL GARAGE CHARGES 5,008.32 3,591.27 - 170.97 TOTAL BUSINESS UNIT EXPENSES 227,152.92 172,515.13 179,628.00 39,626.19 139,428.00 -22.38% Expense Budgets - Finance 08/14/2025 Page 7 of 10 Page 85 of 88 48160 - VACANCY AND TURNOVER SAVINGS 6101 - WAGES & SALARIES-FT EMPLOYEES (400,000.00) (400,000.00) 0.00%Transactions not posted directly to this Business Unit. Used as an offset for estimated savings for vacant positions TOTAL PERSONAL SERVICES (400,000.00) (400,000.00) 0.00% TOTAL BUSINESS UNIT EXPENSES (400,000.00) (400,000.00) 0.00% Expense Budgets - Finance 08/14/2025 Page 8 of 10 Page 86 of 88 48170 - REIMBURSEMENT FROM OTHER FUNDS 6471 - ADMINISTRATIVE SERVICE TRANSFE (1,432,644.00) (1,451,208.00) (1,347,307.00) (449,100.00) (1,494,812.00) 10.95% 6472 - ENGINEERING SERVICE TRANSFER (339,073.06) (313,886.88) (699,982.00) (112,368.09) (747,587.00) 6.80%AJH Note - 50% City Engineer, Asst City Engineer, Principal Engineer, Tech IV, Tech III, Tech II 50% City Engineer, Asst City Engineer, Principal Engineer, Tech IV, Tech III, Tech II; these staff should be charging 100% of salaries to a capital project, city engineer is 50% to capital projects. TOTAL TRANSFERS OUT (1,771,717.06) (1,765,094.88) (2,047,289.00) (561,468.09) (2,242,399.00) 9.53% TOTAL BUSINESS UNIT EXPENSES (1,771,717.06) (1,765,094.88) (2,047,289.00) (561,468.09) (2,242,399.00) 9.53% Expense Budgets - Finance 08/14/2025 Page 9 of 10 Page 87 of 88 48210 - TRANSFER OUT 6482 - MISC TRANSFER OUT 180,000.00 166,700.00 330,000.00 - 330,000.00 0.00%$100,000 for Technology Fund, $155,000 for Golf Course, $75,000 for Retiree benefits $100,000 for Technology Fund, $155,000 for Golf Course, $75,000 for Retiree benefits TOTAL TRANSFERS OUT 180,000.00 166,700.00 330,000.00 - 330,000.00 0.00% TOTAL BUSINESS UNIT EXPENSES 180,000.00 166,700.00 330,000.00 - 330,000.00 0.00% Expense Budgets - Finance 08/14/2025 Page 10 of 10 Page 88 of 88