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SCC Item 1. Budget Review Draft of the 2026 General Fund Budget TO: Mayor and Councilmembers FROM: Adam Flaherty, City Administrator/Finance Director DATE: August 4, 2025 SUBJECT: Budget Meeting #1 __________________________________________________________________________________________________ On Monday, the City Council and staff will review the draft 2026 General Fund budget, which was distributed on August 1st. The draft budget is developed using a combination of historical data and future projections based on anticipated operations for 2026. Each department was responsible for submitting their respective budget requests. The City Administrator / Finance Director held meetings with each respective department staff to thoroughly review the requested budget prior to being included in the draft budget document. Please note that staff are seeking City Council input during this budget review meeting to move the budgeting process forward effectively and efficiently. I have developed an outline of discussion topics below. Budget Review The Council and staff will be reviewing General Fund department budgets as outlined in the attached review schedule. Fund Summary The draft budget is being presented as a balanced budget, with both revenues and expenditure totaling $11,087,481, which is a 11.54% increase from the prior year. Revenues The primary source of revenue within the General fund is property tax dollars which account for 71% of budgeted revenues. An increase of $856,000 (12.23%) in property tax levy is being presented within the draft budget. This increase is slightly outpacing the increase in expenditure due to decreasing revenue sources within Cable Franchise Fees (6.84%) and Intergovernmental (17.19%). The change in Intergovernmental is driven by a reduced allocation of Public Safety Aid compared to the previous year. This Public Safety Aid will be fully allocated within the 2027 budget. The details of these revenues will be reviewed by staff and Council during the budget review meeting. Expenditures Total expenditures within the draft budget increased $1,147,379 (11.54%) from the prior year budget. In summary the expenditure functions increased as follows: - General Government: $357,405 (16.27%) - Public Safety: $651,509 (15.28%) - Public Works: $96,738 (4.57%) - Culture and Recreation: $51,477 (4.12%) - Economic Development: Decrease of $9,750 (8.79%) The details of these expenditures will be reviewed by staff and Council during the budget review meeting. Fund Balance Policy The unassigned fund balance from year-end 2024 is $4,642,283, or 46.70% of the adopted general fund budget for 2025. During 2023, the City received Public Safety Aid allocations from the State. Accounting standards require this amount to be shown as restricted fund balance, therefore factoring it out of the unassigned balance above. Given that the City Council has determined to offset law enforcement contract costs within the General fund, for illustrative purposes, if this balance is included, the fund balance from year-end 2024 would be $4,822,416, or 48.51% of the adopted general fund budget for 2025. The City’s fund balance policy outlines that the ending fund balance in the General Fund should be 45% of the subsequent year’s budget. The policy further outlines that any balance more than the defined 45% minimum can be transferred to a capital reserve fund at the Council’s discretion. The City Council will be asked to provide direction on whether to provide for a transfer of funds in accordance with the fund balance policy at this meeting. Next Steps A special meeting has been scheduled for August 11, 2025, at 5:30PM to review budgets for the City’s Special Revenue and Debt Service Funds. Additional special meeting(s) should be considered for scheduling to review: - Capital Project Funds with Property Tax Levies - Draft Preliminary Property Tax Levy - Additional and/or Revised General Fund Budgets The Council will need to adopt the preliminary property tax levy, which is the maximum amount the City can levy for taxes payable 2026 prior to September 30, 2025. The timing of this action will be a topic of discussion at this budget review meeting and any future special meetings for budget review. It should be noted that the preliminary property tax levy is the amount used for truth-in-taxation notices that are sent to the taxpayers by Wright County. The final budget and property tax levy will not be adopted by the City Council until December. Changes to the budget can still be made between now and then but increases in expenditures become difficult because the primary revenue source to pay for those increases is property taxes. The property tax levy can be decreased between now and then, but the levy cannot be increased. Materials Attached for Discussion 1) Draft General Fund Budget 2) Department Review Checklist 3) Fund Balance Policy Calculation City of OtsegoGeneral Fund Budget - 2026Requested BudgetRevenue & Expenditure SummaryDraftActual Actual Year-to-Date Budget Budget2023 2024 2025 2025 2026 $ Change % ChangeRevenuesTaxes 5,253,657$ 6,373,290$ 3,955,342$ 6,992,002$ 7,861,364$ 869,362 12.43%Cable Franchise Fees 126,594 114,342 53,217 117,000 109,000 (8,000) -6.84%Licenses & Permits 1,544,769 1,868,466 1,453,526 1,703,459 1,878,642 175,184 10.28%Intergovernmental 575,521 213,322 13,959 209,554 173,533 (36,021) -17.19%Charges for Services 270,009 281,339 197,752 244,830 261,870 17,040 6.96%Special Assessments 10,389 5,733 1,685 3,500 3,500 - 0.00%Fines & Forfeitures32,109 40,982 21,805 33,600 38,000 4,400 13.10%Investment Interest282,834 257,688 1,967,255 142,657 149,572 6,915 4.85%Miscellaneous39,567 23,494 18,051 15,500 12,000 (3,500) -22.58%Interfund Transfers320,600 427,000 478,000 478,000 600,000 122,000 25.52%Subtotal8,456,047 9,605,658 8,160,592 9,940,102 11,087,481 1,147,379 11.54%ExpendituresGeneral Government1,677,552 1,949,464 1,255,738 2,196,516 2,553,921 357,405 16.27%Public Safety3,323,206 4,040,998 2,992,557 4,263,499 4,915,008 651,509 15.28%Public Works1,694,597 1,891,835 1,131,375 2,118,872 2,215,610 96,738 4.57%Culture & Recreation943,533 1,097,769 685,953 1,250,315 1,301,792 51,477 4.12%Economic Development91,788 90,600 43,008 110,900 101,150 (9,750) -8.79%Interfund Transfers710,829 - - - - - #DIV/0!Subtotal8,441,505 9,070,667 6,108,630 9,940,102 11,087,481 1,147,379 11.54%Net Change in Fund Balance14,543$ 534,991$ 2,051,961$ -$ 0$ Description1 City of OtsegoGeneral Fund Budget - 2026Requested BudgetRevenues12.23% Tax Levy IncreaseDraftActual Actual Year-to-Date Budget BudgetFund Source Account Description 2023 2024 2025 2025 2026 Comments101 31010 CURRENT AD VALOREM TAXES 5,286,560$ 6,296,543$ 3,889,898$ 7,000,000$ 7,856,000$ 101 31011 UNCOLLECTED PROPERTY TAXES ---(69,998) (77,236) Recent collection rates have been 99%101 31020 DELINQUENT AD VALOREM TAXES(35,425) 74,054 64,861 60,000 80,000 ~ 80% of 12/31/2024 Delinquent Taxes ($98,033)101 31900 PENALTIES AND INTEREST2,522 2,693 583 2,000 2,600 TOTAL - TAXES5,253,657 6,373,290 3,955,342 6,992,002 7,861,364 101 38050 CABLE TV FRANCHISE FEES126,594 114,342 53,217 117,000 109,000 Annualized - Based on Most Recent 4 QuartersTOTAL - CABLE FRANCHISE FEES126,594 114,342 53,217 117,000 109,000 101 32100 BUSINESS LICENSES/PERMITS4,070 9,721 1,768 7,500 7,500 Estimate Based on Prior Year Actuals101 32140 RENTAL INSPECTION FEES38,770 46,670 30,545 42,400 44,900 Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average101 32150 PUBLIC UTILITIES ROW PERMITS54,375 50,400 36,200 60,000 55,000 Based on 275 Permits at $200 Each101 32180 OTHER LICENSES/PERMITS4,345 2,990 1,010 3,000 3,000 Includes: Fowl Keeping, Gambling, Etc.101 32190 FENCING PERMITS8,700 6,900 5,100 8,900 7,900 Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average101 32210 LIQUOR LICENSES34,025 35,775 34,350 35,050 35,300 Based on 2025 Licensed Operations101 32250 SIGN PERMIT1,050 600 360 600 600 Estimate Based on Prior Year Actuals101 32260 BUILDING PERMITS1,224,722 1,513,888 1,177,377 1,362,240 1,515,200 Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average101 32261 PLUMBING PERMITS73,350 85,787 72,778 81,734 90,154 Based on 3 Year Average as Compared to Building Permits (5.95%)101 32262 MECHANICAL PERMITS83,341 94,945 76,078 81,734 98,488 Based on 3 Year Average as Compared to Building Permits (6.50%)101 32270 SEPTIC SYSTEM PERMITS3,251 3,450 3,800 3,500 3,500 Estimate Based on Prior Year Actuals101 32999 ASSESSORS FEE14,770 17,340 14,160 16,800 17,100 285 Permits at $60TOTAL - LICENSES & PERMITS1,544,769 1,868,466 1,453,526 1,703,459 1,878,642 101 33402 HOMESTEAD CREDIT9,325 8,516 -8,500 8,500 Agricultural MV Credits - Based on Prior Year Actuals101 33403 LOCAL GOVERNMENT AID-73,598---101 33405 POLICE AID92,918 111,191 -111,000 111,000 Estimate Based on Prior Year Actuals101 33422 OTHER STATE AID GRANTS470,283 20,018 13,959 90,054 54,033 Public Safety Aid Allocation ($36,046 Remains for 2027)101 33424 OTHER GRANTS2,995 ----TOTAL - INTERGOVERNMENTAL575,521 213,322 13,959 209,554 173,533 Account Number2 Actual Actual Year-to-Date Budget BudgetFund Source Account Description 2023 2024 2025 2025 2026 CommentsAccount Number101 34050 ADMINISTRATIVE FEES70,828 68,220 43,128 35,000 45,000 Development Contract Administration - Only Receive if Developments Occur101 34103 ZONING AND SUBDIVISION FEES11,300 15,620 7,000 14,700 13,100 Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average101 34107 ASSESSMENT SEARCH FEES14,000 13,910 8,355 14,820 13,300 Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average (95%)101 34207 REIMBURSABLE EXPENSE MOWING2,400 - - - - 101 34302 STREET & TRAFFIC CONTROL SIGNS14,750 25,750 26,500 18,750 25,000 New Development Street Signs - Only Receive if Developments Occur101 34305 CLEAN UP DAY EVENT7,148 11,578 8,343 10,000 9,000 Estimate Based on Prior Year Actuals101 34320 STREET LIGHT OP7,000 9,000 9,000 8,000 9,000 New Development Street Lights - Only Receive if Developments Occur101 34330 GRADING REVIEWS31,998 35,820 27,450 42,000 42,750 285 Permits at $150 (Offsets Grading Review Costs in Building Department)101 34700 RECREATION FEES67,814 58,299 41,145 65,000 65,000 Estimated by Parks and Recreation101 34701 PARK MEMORIALS500 205 476 500 500 Estimated by Parks and Recreation101 34710 SHELTER RENTAL FEES4,549 4,480 3,240 4,500 4,500 Estimated by Parks and Recreation101 34740 SPORT FIELD USE4,275 5,480 25 4,000 5,000 Estimated by Parks and Recreation101 34750 PRAIRIE CENTER6,598 4,998 5,680 4,500 6,000 Estimated by Parks and Recreation101 34760 OTSEGO FESTIVAL VENDORS26,850 27,980 17,410 23,060 23,720 Budgeted Expenditures (101-45250-490), less City Contribution ($5,000).TOTAL - CHARGES FOR SERVICES270,009 281,339 197,752 244,830 261,870 101 36100 SPECIAL ASSESSMENTS10,389 5,733 1,685 3,500 3,500 Will Update in Fall with Code Enforcement Assessment RollTOTAL - SPECIAL ASSESSMENTS10,389 5,733 1,685 3,500 3,500 101 35101 FINES & FORFEITS32,109 40,982 21,805 33,600 38,000 Based on 2023 - 2024 Actuals & 2025 YTD Monthly AverageTOTAL - FINES & FORFEITURES32,109 40,982 21,805 33,600 38,000 101 36210 INTEREST EARNINGS170,890 179,623 1,192,735 142,657 149,572 2025 YTD Interest into 2025 YTD Average Cash Balance Allocation101 36213 NET CHANGE IN INVESTMENT FMV111,943 78,066 774,519 - - Accounting Only - No Cash TransactionsTOTAL - INVESTMENT INTEREST282,834 257,688 1,967,255 142,657 149,572 101 36200 MISCELLANEOUS REVENUES9,178 6,600 4,934 5,000 6,000 101 38010 HPC BOOK SALES- 69 - - - 101 38020 DONATIONS/CONTRIBUTIONS686 914 10,400 500 1,000 101 38991 REFUNDS & REIMBURSEMENTS28,344 5,911 2,717 10,000 5,000 101 39101 SALES OF GENERAL FIXED ASSETS1,359 10,000 - - - TOTAL - MISCELLANEOUS39,567 23,494 18,051 15,500 12,000 101 39200 INTERFUND OPERATING TRANSFERS320,600 427,000 478,000 478,000 600,000 Water & Sanitary Sewer Administrative Services ChargeTOTAL - INTERFUND TRANSFERS320,600 427,000 478,000 478,000 600,000 Grand Total8,456,047$ 9,605,658$ 8,160,592$ 9,940,102$ 11,087,481$ Change ($) 1,147,379 Change (%)11.54%3 City of OtsegoGeneral Fund Budget - 2026Expenditures by Function SummaryRequested AmountsDraftActual Actual Year-to-Date Budget Budget2023 2024 2025 2025 2026 $ Change % ChangeGeneral Government41100 City Council 88,671$ 88,382$ 65,200$ 114,299$ 105,100$ (9,199)$ -8.05%41320 City Administrator 212,592 230,031 138,877 251,975 251,626 (349) -0.14%41400 Administration346,101 401,194 224,229 413,202 425,734 12,532 3.03%41410 Elections5,311 73,194 255 7,600 84,408 76,808 1010.63%41550 Assessing161,020 162,700 164,295 165,735 168,075 2,340 1.41%41600 Finance334,639 293,551 234,050 418,578 443,097 24,519 5.86%41650 Information Technology125,956 200,935 131,997 209,443 296,144 86,701 41.40%41700 Legal32,899 40,750 18,956 37,950 38,110 160 0.42%41800 Human Resources170,777 181,902 72,333 205,129 313,030 107,901 52.60%41850 Communications- 49,407 77,972 138,017 176,967 38,950 28.22%41940 Prairie Center50,843 59,436 39,844 71,091 79,341 8,250 11.60%41945 City Hall & Public Works Building144,532 163,572 83,871 157,940 166,420 8,480 5.37%41950 Old Township Site4,210 4,410 3,861 5,557 5,869 312 5.61%Subtotal1,677,552 1,949,464 1,255,738 2,196,516 2,553,921 357,405 16.27%Public Safety42100 Police Services1,612,221 2,063,959 1,192,447 2,043,000 2,137,650 94,650 4.63%42150 Public Safety Commission722 2,262 22 2,420 2,420 - 0.00%42200 Fire Protection1,156,255 1,399,540 1,493,569 1,593,755 2,089,448 495,693 31.10%42250 Fire & Emergency Services Facility- - - - 37,067 37,067 #DIV/0!42410 Building Safety532,198 544,873 286,641 576,549 611,248 34,699 6.02%42500 Emergency Management977 8,552 11,220 25,775 16,675 (9,100) -35.31%42710 Animal Control20,833 21,812 8,659 22,000 20,500 (1,500) -6.82%Subtotal3,323,206 4,040,998 2,992,557 4,263,499 4,915,008 651,509 15.28%Public Works43100 Street Maintenance1,124,261 1,204,371 734,966 1,327,663 1,408,496 80,833 6.09%43150 Engineering62,918 71,772 47,917 100,320 88,560 (11,760) -11.72%43160 Street Lights173,395 178,473 95,043 184,520 198,800 14,280 7.74%43240 Fleet Management334,022 437,220 253,448 506,369 519,754 13,385 2.64%Subtotal1,694,597 1,891,835 1,131,375 2,118,872 2,215,610 96,738 4.57%Culture & Recreation45200 Park Maintenance652,480 777,751 505,518 874,655 910,388 35,733 4.09%45250 Recreation289,311 318,538 180,291 370,560 386,204 15,644 4.22%45300 Heritage Preservation Commission928 1,057 - 2,680 2,780 100 3.73%45350 Parks & Recreation Commission815 423 144 2,420 2,420 - 0.00%Subtotal943,533 1,097,769 685,953 1,250,315 1,301,792 51,477 4.12%Economic Development46530 Planning Commission1,451 1,260 12 3,500 3,500 - 0.00%46570 Planning85,743 84,397 36,600 90,640 85,490 (5,150) -5.68%46580 Economic Development4,594 4,944 6,396 16,760 12,160 (4,600) -27.45%Subtotal91,788 90,600 43,008 110,900 101,150 (9,750) -8.79%Interfund Transfers49300 Interfund Transfers710,829 - - - - - #DIV/0!Subtotal710,829 - - - - - #DIV/0!Grand Total8,441,505$ 9,070,667$ 6,108,630$ 9,940,102$ 11,087,481$ 1,147,379$ 11.54%Function & Department4 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41100 104 PART-TIME EMPLOYEES REGULAR 32,100$ 32,090$ 16,150$ 31,000$ 31,000$ Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average 101 41100 122 FICA AND MEDICARE 2,456 2,488 1,249 2,372 2,372 101 41100 135 MN PAID LEAVE - - - - 136 101 41100 150 WORKERS COMPENSATION 66 56 89 50 67 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 34,621 34,634 17,488 33,422 33,575 101 41100 210 OPERATING SUPPLIES 41 - - - - 101 41100 225 UNIFORMS/CLOTHING ALLOWANCE 50 115 73 375 375 City Council Logo Wear (5 @ $75 Annually) TOTAL - SUPPLIES 91 115 73 375 375 101 41100 320 TELEPHONE 1,451 1,072 57 1,620 - 101 41100 321 MILEAGE/TRAVEL - - 140 200 200 101 41100 355 DUES & MEMBERSHIPS 30,641 32,014 32,745 33,000 34,080 See Detailed Attachment 101 41100 360 EDUCATION/TRAINING/CONFERENCES 1,050 1,550 1,579 3,200 3,200 See Detailed Attachment 101 41100 361 LIABILITY AND PROPERTY INSURAN 17,718 16,390 12,730 17,482 18,670 Based on Actual 2024-2025 Premiums + 10% Inflation 101 41100 390 CONTRACTED SERVICES - - - 10,000 - 101 41100 801 CONTINGENCY 3,099 2,607 388 15,000 15,000 TOTAL - SERVICES & OTHER CHARGES 53,959 53,633 47,639 80,502 71,150 DEPARTMENT TOTAL 88,671$ 88,382$ 65,200$ 114,299$ 105,100$ Change ($)(9,199) Change (%)-8.05% 41100 - City Council Account Number 5 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests City Council Budget Budget 2025 2026 Item Detail / Description Comment 300$ 330$ Wright County & LMC Mayor's Association Dues 22,000 23,000 League of Minnesota Cities Annual Membership Dues 10,000 10,000 I-94 West Corridor Coalition 700 750 The Transportation Alliance Dues 33,000 34,080 2,000$ 2,000$ League of Minnesota Cities (LMC) Events - Annual Conference, Newly Elected, Etc. 1,000 1,000 Commissioner Recognition Event (4 Commissions + Council + Staff; 40 @ $25) 200 200 I-94 Chamber / Corridor Coalition / Wright County EDP - Events 3,200 3,200 Account No. & Description 101-41100-355 DUES & MEMBERSHIPS 101-41100-360 EDUCATION / TRAINING / CONFERENCE 6 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41320 101 FULL-TIME EMPLOYEES REGULAR 163,147$ 181,681$ 102,686$ 187,987$ 195,796$ 101 41320 104 PART-TIME - EMPLOYEES REGULAR 9,531 - 2,506 10,080 - 101 41320 119 PAYROLL ALLOCATION (2,961) (3,587) - (2,900) (3,500) TIF Districts - Administrative Services Allocation 101 41320 121 PERA 12,236 13,654 7,701 14,099 14,685 101 41320 122 FICA AND MEDICARE 12,622 13,153 8,018 15,152 14,978 101 41320 130 OTHER EMPLOYER PAID INS 13,866 16,834 11,860 18,521 20,253 101 41320 135 MN PAID LEAVE - - - - 862 101 41320 150 WORKERS COMPENSATION 887 807 918 789 551 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 209,329 222,541 133,688 243,728 243,625 101 41320 225 UNIFORMS/CLOTHING ALLOWANCE 256 470 144 400 400 Clothing Allowance TOTAL - SUPPLIES 256 470 144 400 400 101 41320 320 TELEPHONE 644 495 432 1,040 680 Cell Phones ($40 x 1) + Replacement Allowance ($200) 101 41320 321 MILEAGE/TRAVEL 388 4,500 2,625 4,500 4,500 Automobile Allowance ($375 Per Month) 101 41320 355 DUES & MEMBERSHIPS 191 216 224 225 235 Minnesota City/County Management Association (MCMA) 101 41320 360 EDUCATION/TRAINING/CONFERENCES 1,059 1,037 1,194 1,300 1,350 See Detailed Attachment 101 41320 361 LIABILITY AND PROPERTY INSURAN 726 771 570 782 836 Based on Actual 2024-2025 Premiums + 10% Inflation TOTAL - SERVICES & OTHER CHARGES 3,008 7,019 5,045 7,847 7,601 DEPARTMENT TOTAL 212,592$ 230,031$ 138,877$ 251,975$ 251,626$ Change ($)(349) Change (%)-0.14% 41320 - City Administrator Account Number 7 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests City Administrator Budget Budget 2025 2026 Item Detail / Description Comment 1,000$ 1,100$ MCMA Annual Conference Registration & Lodging - - ICMA Annual Conference Registration, Lodging, Travel & Per Diems 105 131 Safe Assure - Employee Safety Training Program 180 120 Wright County City Administrator Monthly Networking Group 15 (1) Rounding - - 1,300 1,350 101-41320-360 Employment Agreement outlines that the City Administrator can attend the ICMA conference once every three years (have not attended so far) and the MCMA conference annually. EDUCATION / TRAINING / CONFERENCE Account No. & Description 8 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41400 101 FULL-TIME EMPLOYEES REGULAR 202,641$ 244,364$ 140,943$ 261,077$ 280,083$ 101 41400 102 FULL-TIME - OVERTIME 375 1,337 - 1,000 1,400 101 41400 104 PART-TIME - EMPLOYEES REGULAR - - 3,344 10,080 - 101 41400 121 PERA 14,839 18,428 10,571 19,656 21,111 101 41400 122 FICA AND MEDICARE 14,414 17,385 10,214 20,820 21,533 101 41400 130 OTHER EMPLOYER PAID INS 39,976 42,920 30,744 47,816 52,071 101 41400 135 MN PAID LEAVE - - - - 1,239 101 41400 150 WORKERS COMPENSATION 1,074 1,015 1,233 1,040 750 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 273,319 325,447 197,049 361,489 378,187 101 41400 201 OFFICE SUPPLIES AND EXPENSES 5,584 7,196 2,671 8,000 7,200 101 41400 206 POSTAGE - 29 - - - 101 41400 225 UNIFORMS/CLOTHING ALLOWANCE 318 401 60 150 150 City Logo Wear (3 @ $50 Annually) TOTAL - SUPPLIES 5,902 7,626 2,731 8,150 7,350 101 41400 309 SOFTWARE & SUPPORT 19,550 18,298 13,294 22,900 18,400 See Detailed Attachment 101 41400 320 TELEPHONE 830 1,006 563 1,280 1,160 Cell Phones ($40 x 2) + Replacement Allowance ($200) 101 41400 321 MILEAGE/TRAVEL 239 298 508 500 500 101 41400 340 RECORDING FEES 3,153 2,906 1,625 3,500 3,200 Easements, Notice of Completion, Agreements, Findings and Decision 101 41400 347 NEWSLETTER 32,660 34,295 - - - 101 41400 350 PRINT & PUBLISHING 5,275 5,424 2,379 7,000 6,000 Ordinances, Legal Notices 101 41400 355 DUES & MEMBERSHIPS 500 500 540 650 800 See Detailed Attachment 101 41400 360 EDUCATION/TRAINING/CONFERENCES 1,792 2,303 2,682 4,600 6,900 See Detailed Attachment 101 41400 361 LIABILITY AND PROPERTY INSURAN 1,382 1,489 1,116 1,533 1,637 Based on Actual 2024-2025 Premiums + 10% Inflation 101 41400 390 CONTRACTED SERVICES 1,500 1,602 1,741 1,600 1,600 Background Checks (Liquor Licenses) TOTAL - SERVICES & OTHER CHARGES 66,880 68,121 24,449 43,563 40,197 DEPARTMENT TOTAL 346,101$ 401,194$ 224,229$ 413,202$ 425,734$ Change ($)12,532 Change (%)3.03% 41400 - Administration Account Number 9 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Administration Budget Budget 2025 2026 Item Detail / Description Comment 16,000$ 13,000$ Laserfiche Software Licenses & Public Portal Software 370 370 OPG3 - Laserfiche Support ($185 Per Hour - 2 Hours) 6,500 5,000 City Code - Sterling Codifiers ($500 Annual Hosting + $4,500 New Ordinances) 30 30 Rounding 22,900 18,400 350$ 350$ International Institute of Municipal Clerks (2 Memberships) 150 150 Minnesota Clerk & Finance Officer Association (3 Memberships) 150 300 Public Notaries 650 800 139$ 178$ Safe Assure - Employee Safety Training Program 2,400 2,400 Minnesota Clerk & Finance Officer Association Conference (3 Attendees) 1,000 1,000 MCFOA MMCI Institute Year Three (Final) Registration, Lodging & Travel (1 Attendee) 250 2,500 IIMC Conference Registration, Lodging, Travel & Per Diems (1 Attendee) 300 300 MCFOA Advanced City Clerk Training Registration (1 Attendee) 500 500 LMC / MCFOA / GTS - Training Events & Seminars 11 22 Rounding 4,600 6,900 101-41400-360 EDUCATION / TRAINING / CONFERENCE Account No. & Description 101-41400-355 Notary Terms: Etzel 2026, Kalland 2026, Blaser 2027, Williams 2027, Lindenfelser 2028, Hille 2028, Olson 2029 DUES & MEMBERSHIPS 101-41400-309 SOFTWARE & SUPPORT 10 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41410 104 PART-TIME EMPLOYEES REGULAR -$ 55,428$ 255$ -$ 63,602$ Two Elections: Primary (8/11) & General (11/3) 101 41410 122 FICA AND MEDICARE - 1,116 - - 4,866 101 41410 135 MN PAID LEAVE - - - - 280 TOTAL - PERSONAL SERVICES - 56,544 255 - 68,748 101 41410 206 POSTAGE - 5,306 - - 6,300 Postage for Absentee Ballots & Precinct Verification Cards 101 41410 210 OPERATING SUPPLIES 409 1,751 - 1,000 2,000 TOTAL - SUPPLIES 409 7,057 - 1,000 8,300 101 41410 321 MILEAGE/TRAVEL - 387 - - 1,000 Judge Training / County GC Pickups & Dropoffs 101 41410 350 PRINT & PUBLISHING - 605 - - 1,500 Newspaper Notices / Ballot Printing 101 41410 390 CONTRACTED SERVICES - - - - 560 Courier Services (4 Trips Each Election) 101 41410 410 RENTALS 4,800 2,600 - 2,600 2,800 Annual Maintenance & Support - Wright County Lease: DS200 (8) + Omni (6) TOTAL - SERVICES & OTHER CHARGES 4,800 3,592 - 2,600 5,860 101 41410 501 EQUIPMENT 102 6,001 - 4,000 1,500 Three Early Voting Stations ($1,500) TOTAL - CAPITAL OUTLAY 102 6,001 - 4,000 1,500 DEPARTMENT TOTAL 5,311$ 73,194$ 255$ 7,600$ 84,408$ Change ($)76,808 Change (%)1010.63% 41410 - Elections Account Number 11 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41550 390 CONTRACTED SERVICES 161,020$ 162,700$ 164,295$ 165,735$ 168,075$ $15.00 Per Parcel (10,205) + 2025 New Construction (250 @ $60 Each) TOTAL - SERVICES & OTHER CHARGES 161,020 162,700 164,295 165,735 168,075 DEPARTMENT TOTAL 161,020$ 162,700$ 164,295$ 165,735$ 168,075$ Change ($)2,340 Change (%)1.41% 41550 - Assessing Account Number 12 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41600 101 FULL-TIME EMPLOYEES REGULAR 216,182$ 177,052$ 139,160$ 271,612$ 291,771$ 101 41600 102 FULL-TIME - OVERTIME 355 7,193 357 500 500 101 41600 119 PAYROLL ALLOCATION (369) (193) - (400) (400) TIF Districts - Administrative Services Allocation 101 41600 121 PERA 16,240 13,374 10,464 20,408 21,920 101 41600 122 FICA AND MEDICARE 15,367 14,164 10,162 20,817 22,359 101 41600 130 OTHER EMPLOYER PAID INS 26,665 17,219 12,322 25,527 26,867 101 41600 135 MN PAID LEAVE - - - - 1,286 101 41600 150 WORKERS COMPENSATION 1,090 1,026 1,240 1,025 765 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 275,531 229,833 173,706 339,489 365,068 101 41600 201 OFFICE SUPPLIES AND EXPENSES 763 588 38 1,000 1,000 101 41600 225 UNIFORMS/CLOTHING ALLOWANCE 149 194 - 150 150 City Logo Wear (3 @ $50 Annually) TOTAL - SUPPLIES 912 782 38 1,150 1,150 101 41600 304 ACCOUNTING & AUDITING 33,100 34,900 36,200 38,700 40,935 Audit Services (2024 Cost + 5%) and Single Audit ($4,500) 101 41600 309 SOFTWARE & SUPPORT 12,924 14,464 16,271 19,450 17,000 See Detailed Attachment 101 41600 321 MILEAGE/TRAVEL 772 230 22 500 500 101 41600 350 PRINT & PUBLISHING 3,286 1,811 1,636 4,430 4,515 See Detailed Attachment 101 41600 355 DUES & MEMBERSHIPS 582 512 330 920 770 See Detailed Attachment 101 41600 360 EDUCATION/TRAINING/CONFERENCES 2,585 4,064 1,237 6,730 6,100 See Detailed Attachment 101 41600 361 LIABILITY AND PROPERTY INSURAN 1,285 1,407 1,063 1,459 1,559 Based on Actual 2024-2025 Premiums + 10% Inflation 101 41600 390 CONTRACTED SERVICES 862 2,893 1,687 2,600 2,350 See Detailed Attachment 101 41600 437 BANK SERVICE CHARGES 2,799 2,654 1,859 3,150 3,150 Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average + 5% TOTAL - SERVICES & OTHER CHARGES 58,196 62,936 60,306 77,939 76,879 DEPARTMENT TOTAL 334,639$ 293,551$ 234,050$ 418,578$ 443,097$ Change ($)24,519 Change (%)5.86% 41600 - Finance Account Number 13 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Finance Budget Budget 2025 2026 Item Detail / Description Comment 12,500$ 14,000$ Caselle Financial Software - Annual Maintenance & Support 6,950 3,000 Plan-It - Capital Improvement Plan Sofware - Annual Maintenance & Support 19,450 17,000 2,500$ 2,500$ Wright County - Truth In Taxation Notices 1,000 1,000 Newspaper Publishing (Budget, Summary Financial Reports) 400 425 Printing - Comprehensive Annual Financial Reports 530 590 Application Fee - Annual Comprehensive Financial Report Award Program 4,430 4,515 340$ 190$ National Government Finance Officer's Association Dues 280 280 State Government Finance Officer's Association Dues (4) 125 125 CPA License Renewal - Finance Director 175 175 Certified Public Finance Officer's Program Dues - Accountant 920 770 1,060$ 1,100$ (2) MN GFOA Annual Conference Registration & Lodging 3,200 3,200 (1) GFOA Annual Conference Registration, Lodging, Travel & Per Diems 400 500 Various Government Finance Seminars (CLA, KDV, AEM, MN GFOA, MNCPA, Etc.) 630 630 Continuing Education Software Package 137 182 Safe Assure - Employee Safety Training Program 800 400 Civic Systems Annual Sumposium 500 - Certified Public Finance Officer's Program - Continuing Education 3 88 Rounding 6,730 6,100 300$ 300$ Wright County - Audit Verification Report + Annual Auditor Certificate 1,000 750 Wright County - Special Assessment Administration Fees 1,300 1,300 Amazon Prime - Business Purchasing Account Subscription 2,600 2,350 Account No. & Description 101-41600-350 PRINT & PUBLISHING 101-41600-355 DUES & MEMBERSHIPS 101-41600-309 SOFTWARE & SUPPORT 101-41600-360 Employment Agreement outlines that the Finance Director can attend the GFOA conference once every three years (most recently in 2024) and the MNGFOA conference annually. EDUCATION / TRAINING / CONFERENCE 101-41600-390 CONTRACTED SERVICES 14 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41650 101 FULL-TIME EMPLOYEES REGULAR -$ 97,970$ 60,927$ 107,416$ 169,395$ Addition of IT Support Specialist Position (Full-Time) - July Hire 101 41650 121 PERA - 7,348 4,570 8,056 12,705 101 41650 122 FICA AND MEDICARE - 7,339 4,156 8,217 12,959 101 41650 130 OTHER EMPLOYER PAID INS - 9,762 8,498 13,238 24,412 101 41650 135 MN PAID LEAVE - -- - 745 101 41650 150 WORKERS COMPENSATION - 213 538 439 335 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES - 122,633 78,688 137,366 220,551 101 41650 210 OPERATING SUPPLIES 4,302 1,280 1,327 5,500 4,500 101 41650 225 UNIFORMS/CLOTHING ALLOWANCE - - - 50 100 City Logo Wear (2 @ $50 Annually) TOTAL - SUPPLIES 4,302 1,280 1,327 5,550 4,600 101 41650 309 SOFTWARE & SUPPORT 16,586 55,158 29,734 35,200 40,800 See Detailed Attachment 101 41650 315 GIS SERVICES 22,759 - - - - 101 41650 320 TELEPHONE - 611 282 740 1,160 Cell Phones ($40 x 2) + Replacement Allowance ($200) 101 41650 321 MILEAGE/TRAVEL - 546 - 500 500 101 41650 322 UTILITIES 1,699 - - - - 101 41650 360 EDUCATION/TRAINING/CONFERENCES - - 57 2,000 2,000 See Detailed Attachment 101 41650 361 LIABILITY AND PROPERTY INSURAN 1,092 4,511 3,704 5,087 5,433 Based on Actual 2024-2025 Premiums + 10% Inflation 101 41650 390 CONTRACTED SERVICES 69,670 3,444 278 5,000 5,000 TOTAL - SERVICES & OTHER CHARGES 111,806 64,270 34,054 48,527 54,893 101 41650 501 EQUIPMENT 9,848 12,753 17,927 18,000 16,100 See Detailed Attachment TOTAL - CAPITAL OUTLAY 9,848 12,753 17,927 18,000 16,100 DEPARTMENT TOTAL 125,956$ 200,935$ 131,997$ 209,443$ 296,144$ Change ($)86,701 Change (%)41.40% 41650 - Information Technology Account Number 15 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Information Technology Budget Budget 2025 2026 Item Detail / Description Comment 5,376$ 5,200$ Email Spam Filter 4,000 2,000 Annual Firewall Protection & Related Services 14,706 15,960 MS Office 365 (57 Licenses @ $280 Annually) 768 825 Microsoft - Email Account Licenses & Hosting (8 Licenses) 1,430 1,960 Crowdstrike MDR - Endpoint Protection (70 Computers at $28 Each) 2,500 2,500 ZOOM - Virtual Meetings Software 4,936 5,400 Adobe PDF Software Subscriptions (40 at $135 Annually) 1,400 1,200 DNS Hosting - 5,700 Avigilon Door and Camera Licenses (25 Doors & 11 Cameras) 84 55 Rounding 35,200 40,800 59$ 80$ Safe Assure - Employee Safety Training Program 1,900 1,900 Conferences & Training Seminars (Cyber-Security, Networking, Etc.) 41 20 Rounding - - 2,000 2,000 14,000$ 11,500$ Computer Replacements (5) 4,000 4,600 Computer Additions (2) - - 18,000 16,100 101-41650-501 The IT Manager reviews the computer replacement schedule on an annual basis. The exepcted useful life of a computer is between 4 and 5 years. EQUIPMENT Account No. & Description 101-41650-309 CHANGE for 2026: Avigilion Door and Camera Licenses were added. This is a yearly licence cost as we are on a cloud based system. SOFTWARE & SUPPORT 101-41650-360 EDUCATION / TRAINING / CONFERENCE 16 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41700 301 LEGAL SERVICES 32,899$ 40,750$ 18,956$ 37,950$ 38,110$ Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average TOTAL - SERVICES & OTHER CHARGES 32,899 40,750 18,956 37,950 38,110 DEPARTMENT TOTAL 32,899$ 40,750$ 18,956$ 37,950$ 38,110$ Change ($)160 Change (%)0.42% 41700 - Legal Account Number 17 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41800 101 FULL-TIME EMPLOYEES REGULAR 94,312$ 117,603$ 40,146$ 127,365$ 204,525$ Addition of HR Generalist Position (Full-Time) - April Hire 101 41800 121 PERA 7,073 8,820 2,730 9,552 15,339 101 41800 122 FICA AND MEDICARE 6,683 8,427 3,078 9,743 15,646 101 41800 130 OTHER EMPLOYER PAID INS 12,768 13,738 12,019 15,360 35,440 101 41800 135 MN PAID LEAVE - - - - 900 101 41800 150 WORKERS COMPENSATION 474 469 616 499 385 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 121,310 149,057 58,589 162,519 272,235 101 41800 225 UNIFORMS/CLOTHING ALLOWANCE 200 60 - 200 250 Clothing Allowance ($200) + City Logo Wear (1@ $50 Annually) TOTAL - SUPPLIES 200 60 - 200 250 101 41800 320 TELEPHONE 844 495 282 740 680 Cell Phones ($40 x 1) + Replacement Allowance ($200) 101 41800 309 SOFTWARE & SUPPORT 6,722 9,830 8,227 15,000 16,000 BambooHR - Payroll, HR, Performance Management, Benefits Administration 101 41800 321 MILEAGE/TRAVEL - - - 400 200 101 41800 355 DUES & MEMBERSHIPS 959 1,209 1,223 1,525 1,705 See Detailed Attachment 101 41800 360 EDUCATION/TRAINING/CONFERENCES 4,210 6,807 1,951 14,550 10,725 See Detailed Attachment 101 41800 361 LIABILITY AND PROPERTY INSURAN 612 667 434 595 635 Based on Actual 2024-2025 Premiums + 10% Inflation 101 41800 390 CONTRACTED SERVICES 35,921 13,777 1,627 9,600 10,600 See Detailed Attachment TOTAL - SERVICES & OTHER CHARGES 49,267 32,785 13,744 42,410 40,545 DEPARTMENT TOTAL 170,777$ 181,902$ 72,333$ 205,129$ 313,030$ Change ($)107,901 Change (%)52.60% 41800 - Human Resources Account Number 18 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Human Resources Budget Budget 2025 2026 Item Detail / Description Comment 225$ 230$ (1) Minnesota City/County Management Association (MCMA) + Assistant Membership 850 950 (1) ICMA Membership 200 200 MERSC Program Membership for Employee Benefits 250 250 Drug Screen Membership & Annual Membership - Northland Occupational Health - 75 (1) Minnesota PSHRA Membership 1,525 1,705 67$ 92$ Safe Assure - Employee Safety Training Program 950 950 MCMA Annual Conference Registration & Lodging 100 100 MCMA Winter Workshop 4,000 - ICMA Annual Conference & ICMA Training Courses 7,500 7,500 Leadership & Supervisory Training for Organization 1,500 1,650 Employee Recognition Events (~66 FT & PT Staff @ $25) 280 280 Wright County City Administrator & HR Networking Groups 150 150 APMP Conference & Meetings 3 3 Rounding 14,550 10,725 2,500$ 2,500$ Insights Discovery Profiles (New Hires) 4,000 5,000 Annual Training or Team Building Session - All Staff - - Compensation & Classification Study (Last in 2023) 600 600 Alerus Cobra Benefits Administration 960 960 Wageworks F.S.A. Benefits Administration ($80 Monthly) 1,500 1,500 Job Description Scoring & Human Resource Contracted Services 40 40 Rounding 9,600 10,600 101-41800-390 HR Contracted Services are for scoring future job description additions/modifications. Increase to all staff training due to price quotes. CONTRACTED SERVICES Account No. & Description 101-41800-355 DUES & MEMBERSHIPS 101-41800-360 EDUCATION / TRAINING / CONFERENCE Addition of Public Sector Human Resources Association 19 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41850 104 PART-TIME - EMPLOYEES REGULAR -$ 36,415$ 32,748$ 60,214$ 81,731$ Increased Hours from Part-Time (32 Hours) to Full-Time (40 Hours) 101 41850 121 PERA - 2,731 2,456 4,516 6,130 101 41850 122 FICA AND MEDICARE - 2,475 1,984 4,606 6,252 101 41850 130 OTHER EMPLOYER PAID INS - 6,952 9,576 11,368 20,021 101 41850 135 MN PAID LEAVE - -- - 360 101 41850 150 WORKERS COMPENSATION - 88 276 180 195 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES - 48,660 47,041 80,884 114,689 101 41850 225 UNIFORMS/CLOTHING ALLOWANCE - - - 50 50 City Logo Wear (1 @ $50 Annually) TOTAL - SUPPLIES - - - 50 50 101 41850 309 SOFTWARE & SUPPORT - - 12,187 13,725 17,800 See Detailed Attachment 101 41850 320 TELEPHONE - 355 282 540 680 Cell Phones ($40 x 1) + Replacement Allowance ($200) 101 41850 321 MILEAGE/TRAVEL - 185 96 200 200 101 41850 350 PRINT & PUBLISHING - -673 3,500 5,000 Brochures, Flyers & Postcards / Tent Canopy for Public Events 101 41850 355 DUES & MEMBERSHIPS - -184 585 300 MAGC & GSMA Membership Dues 101 41850 360 EDUCATION/TRAINING/CONFERENCES - 150 23 2,000 1,700 See Detailed Attachment 101 41850 361 LIABILITY AND PROPERTY INSURAN - 57 169 233 248 Based on Actual 2024-2025 Premiums + 10% Inflation 101 41850 390 CONTRACTED SERVICES - -17,317 36,300 36,300 Otsego View - Evaluation of Internal Process vs. Contracted Service TOTAL - SERVICES & OTHER CHARGES - 746 30,931 57,083 62,228 DEPARTMENT TOTAL -$ 49,407$ 77,972$ 138,017$ 176,967$ Change ($)38,950 Change (%)28.22% 41850 - Communications Account Number 20 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Communications Budget Budget 2025 2026 Item Detail / Description Comment 9,000$ 9,247$ City Website License and Support (CivicPlus) 3,500 3,000 Communications Software System - E Newsletters & Alerts 1,100 900 Adobe Design Suite Software 125 125 Canva Design Software - 4,500 ADA Compliance Management - 28 Rounding 13,725 17,800 1,000$ 1,000$ Government Communications Training Sessions 750 500 I-94 Chamber / Elk River Chamber / Wright County EDP - Events 150 150 MAGC Annual Conference 24 46 Safe Assure - Employee Safety Training Program 76 4 Rounding 2,000 1,700 Account No. & Description 101-41850-309 Audio Eye – ADA compliance software New Website Content Accessibility Guidelines (WCAG) standards required by U.S. Department of Justice – to meet requirements of ADA for city websites and other content. SOFTWARE & SUPPORT 101-41850-360 EDUCATION / TRAINING / CONFERENCE 21 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41940 210 OPERATING SUPPLIES 6,112$ 6,840$ 4,248$ 5,000$ 7,000$ Kitchen Supplies / Coffee / Bottled Water / Cooler Rental / Building Supplies TOTAL - SUPPLIES 6,112 6,840 4,248 5,000 7,000 101 41940 320 TELEPHONE 1,843 1,943 1,252 1,920 2,220 Centurylink (Elections Line + Alarm Monitoring) - $185 Monthly 101 41940 322 UTILITIES 19,467 17,813 10,572 17,000 27,044 Natural Gas (Centerpoint); Electric (Wright Hennepin); Data (Spectrum) 101 41940 325 GARBAGE SERVICE 2,954 3,100 1,035 3,600 2,100 Garbage and Recycling Services (12 Months at $175) 101 41940 361 LIABILITY AND PROPERTY INSURAN 3,288 3,999 3,598 4,941 5,277 Based on Actual 2024-2025 Premiums + 10% Inflation 101 41940 389 CLEANING SERVICES 4,800 5,281 7,154 10,800 11,250 101 41940 390 CONTRACTED SERVICES 3,178 3,180 2,306 6,480 6,400 See Detailed Attachment 101 41940 402 REPAIRS/MAINT BUILDINGS 4,598 7,255 3,860 10,750 7,750 See Detailed Attachment 101 41940 410 RENTALS 2,207 2,037 1,373 2,500 2,200 Color Copier/Printer/Scanner (Quarterly Lease + $50 Monthly) TOTAL - SERVICES & OTHER CHARGES 42,335 44,609 31,150 57,991 64,241 101 41940 501 EQUIPMENT 2,397 6,903 3,100 3,100 3,100 Replacement and Additonal Furniture for Meeting and Office Space 101 41940 525 BUILDING IMPROVEMENTS - 1,085 1,346 5,000 5,000 Allowance for Minor Building Improvements TOTAL - CAPITAL OUTLAY 2,397 7,987 4,446 8,100 8,100 DEPARTMENT TOTAL 50,843$ 59,436$ 39,844$ 71,091$ 79,341$ Change ($)8,250 Change (%)11.60% 41940 - Prairie Center Account Number 22 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Prairie Center Budget Budget 2025 2026 Item Detail / Description Comment 500$ 540$ Pest Control ($135 Per Quarter) 1,500 996 Wright Hennepin - Fire Alarm Monitoring ($83 Monthly) 200 200 Carpet Cleaning 500 500 Fire Alarm System Testing & Inspections 300 250 Window Cleaning 500 500 Well and Septic System Services 800 800 Generator Inspection & Maintenance 1,680 2,520 AED ($135 Per Month) & First-Aid Cabinet Service Agreements ($75 Per Month) 500 94 Rounding 6,480 6,400 4,000$ 3,000$ HVAC 3,000 2,000 Electrical, Plumbing & Equipment Failures 750 750 Windows, Doors, Locks, Keys, Etc. 3,000 2,000 Repair & Maintenance Supplies Conducted by City Staff & Other Unidentifed Repairs - - 10,750 7,750 101-41940-402 REPAIRS/MAINT BUILDINGS Account No. & Description 101-41940-390 CONTRACTED SERVICES 23 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41945 206 POSTAGE 5,072$ 3,596$ 1,807$ 5,000$ 4,000$ Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average 101 41945 210 OPERATING SUPPLIES 4,316 4,321 2,286 4,000 4,000 Kitchen Supplies / Coffee / Bottled Water / Cooler Rental / Building Supplies TOTAL - SUPPLIES 9,388 7,918 4,093 9,000 8,000 101 41945 320 TELEPHONE 8,568 8,526 4,972 8,600 8,700 CenturyLink (Alarms / Fax) & Nova (Phones) - $725 Monthly 101 41945 322 UTILITIES 40,067 36,528 22,412 43,740 46,044 Natural Gas (Centerpoint); Electric (Wright Hennepin); Data (Spectrum) 101 41945 325 GARBAGE SERVICE 16,542 19,703 9,641 17,600 19,300 Garbage & Recycling Dumpsters - $1,610 Monthly 101 41945 361 LIABILITY AND PROPERTY INS 11,260 12,471 9,597 13,180 14,076 Based on Actual 2024-2025 Premiums + 10% Inflation 101 41945 389 CLEANING SERVICES 9,710 8,894 5,687 11,200 11,000 See Detailed Attachment 101 41945 390 CONTRACTED SERVICES 13,275 18,924 5,904 13,620 15,300 See Detailed Attachment 101 41945 402 REPAIRS/MAINT BUILDINGS 20,292 32,869 10,688 17,000 20,000 See Detailed Attachment 101 41945 410 RENTALS 12,560 12,085 8,153 14,000 14,000 See Detailed Attachment TOTAL - SERVICES & OTHER CHARGES 132,275 150,000 77,055 138,940 148,420 101 41945 501 EQUIPMENT 2,208 3,169 2,379 5,000 5,000 Replacement and Additonal Furniture for Meeting and Office Space 101 41945 525 BUILDING IMPROVEMENTS 661 2,486 344 5,000 5,000 Allowance for Minor Building Improvements TOTAL - CAPITAL OUTLAY 2,869 5,655 2,723 10,000 10,000 DEPARTMENT TOTAL 144,532$ 163,572$ 83,871$ 157,940$ 166,420$ Change ($)8,480 Change (%)5.37% 41945 - City Hall & Public Works Building Account Number 24 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests City Hall & PW Building Budget Budget 2025 2026 Item Detail / Description Comment 7,711$ 7,935$ Cleaning Service ($642 Monthly + 3% Inflation) 2,040 1,575 Cleaning Supplies (Paper Towels, Hand Soap, Sanitizer, Bathroom Tissue, Etc.) 800 800 Interior and Exterior Window Cleaning 650 650 Floor Cleaning (1) 40 Rounding 11,200 11,000 840$ 600$ Wright Hennepin - Fire Alarm Monitoring ($50 Monthly) 1,000 1,500 Elevator Service Contract & Service Calls and DOLI Permit 30 20 Boiler License - MN Department of Labor 620 700 Pest Control (Approximately $175 Per Quarter) 400 600 Septic Tank Pumping 1,000 1,000 Fire Alarms & Sprinkler Inspection Services 900 900 Generator Inspection & Maintenance 1,000 1,000 Overhead Crane Inspection 2,000 2,000 Fuel Island Inspection & Service Calls 650 650 Hoist Lift Inspection & Maintenance 500 750 Salt Shed Annual Inspection 750 1,000 Fire Extinguishers Annual Inspections & Maintenance 500 500 RPZ Annual Testing & Inspection 2,520 4,080 AED ($115 Per Month) & First-Aid Cabinet Service Agreements ($225 Per Month) 910 - Contingency - Unidentified services at City Hall 13,620 15,300 8,000$ 9,000$ HVAC 3,500 4,500 Electrical, Plumbing, Equipment Failures 2,500 3,000 Garage & Entrance Doors Service & Maintenance 3,000 3,500 Repair & Maintenance Supplies Conducted by City Staff 17,000 20,000 3,596$ 3,596$ Lease - Wide Format Printer 1,944 1,944 Lease - Color Copier/Printer/Scanner (Second Floor) 1,684 1,776 Lease - Color Copier/Printer/Scanner (Main Floor) 2,416 2,416 Lease - Postage Machine + R/M + Supplies 3,600 3,600 Cost of Print/Copy Overages 760 668 Rounding 14,000 14,000 101-41945-410 RENTALS Account No. & Description 101-41945-390 CONTRACTED SERVICES 101-41945-389 CLEANING SERVICES 101-41945-402 REPAIRS/MAINT BUILDINGS 25 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 41950 322 UTILITIES 4,024$ 3,443$ 2,662$ 3,900$ 4,100$ Gas & Electric Utilities for Old Town Site (Hall Building + Shop Building) 101 41950 361 LIABILITY AND PROPERTY INS 186 957 1,199 1,647 1,759 Based on Actual 2024-2025 Premiums + 10% Inflation 101 41950 390 CONTRACTED SERVICES - 10 - 10 10 MnDOLI Boiler Permit TOTAL - SERVICES & OTHER CHARGES 4,210 4,410 3,861 5,557 5,869 DEPARTMENT TOTAL 4,210$ 4,410$ 3,861$ 5,557$ 5,869$ Change ($)312 Change (%)5.61% 41950 - Old Township Site Account Number 26 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 42100 310 MISCELLANEOUS 29,034$ 36,882$ 21,405$ 30,000$ 38,900$ Court Fines - Pass Through to Wright County - Offsets Revenue Amount 101 42100 390 CONTRACTED SERVICES 1,583,188 2,027,077 1,171,042 2,013,000 2,098,750 Contract for 18,250 Hours at $115/HR TOTAL - SERVICES & OTHER CHARGES 1,612,221 2,063,959 1,192,447 2,043,000 2,137,650 DEPARTMENT TOTAL 1,612,221$ 2,063,959$ 1,192,447$ 2,043,000$ 2,137,650$ Change ($)94,650 Change (%)4.63% 42100 - Police Services Account Number 27 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 42150 104 PART-TIME EMPLOYEES REGULAR 680$ 680$ -$ 1,920$ 1,920$ 7 Members + Alternate - 12 Meetings at $20 Per Meeting TOTAL - PERSONAL SERVICES 680 680 - 1,920 1,920 101 42150 210 OPERATING SUPPLIES 42 1,582 22 500 500 TOTAL - SUPPLIES 42 1,582 22 500 500 DEPARTMENT TOTAL 722$ 2,262$ 22$ 2,420$ 2,420$ Change ($)- Change (%)0.00% 42150 - Public Safety Commission Account Number 28 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 42200 101 FULL-TIME EMPLOYEES REGULAR 65,488$ 142,660$ 82,986$ 154,036$ 250,399$ Addition of Full-Time Duty Crew - 3 Staff for 2 Months; 6 Staff for 1 Month 101 42200 104 PART-TIME - EMPLOYEES REGULAR - - - - 40,800 Paid-on-Call Responders - 20 Staff at 120 Hours Each 101 42200 121 PERA 4,912 10,700 6,224 11,553 27,616 101 42200 122 FICA AND MEDICARE 4,931 10,715 6,257 11,784 22,277 101 42200 130 OTHER EMPLOYER PAID INS 7,751 16,825 11,751 18,513 40,498 101 42200 135 MN PAID LEAVE - - - - 1,281 101 42200 150 WORKERS COMPENSATION 4,493 4,869 715 604 435 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 87,575 185,769 107,932 196,490 383,306 101 42200 201 OFFICE SUPPLIES 3,015 436 478 500 500 101 42200 202 FUEL 1,008 1,353 358 1,750 5,000 101 42200 208 MEETING SUPPLIES - 230 - 400 400 Community Outreach, Education & Recruitment Events 101 42200 210 OPERATING SUPPLIES 3,207 809 2,174 2,500 2,500 Emergency Response Equipment 101 42200 225 UNIFORMS/CLOTHING ALLOWANCE 281 427 - 400 400 101 42200 240 SMALL TOOLS/EQUIPMENT - 632 874 2,500 2,500 Radios, Pagers, Additional Technology & Truck Tools 101 42200 298 FLEET ALLOCATION - -- 1,000 1,000 TOTAL - SUPPLIES 7,510 3,887 3,884 9,050 12,300 101 42200 309 SOFTWARE & SUPPORT 60 63 - 200 1,200 First Alert Notification System ($50 Per License) 101 42200 320 TELEPHONE 646 2,068 562 1,020 2,240 Cell Phone & Tablets ($40 x 11) + Replacement Allowance ($200) 101 42200 350 PRINT & PUBLISHING 54 1,651 690 2,700 2,700 ICC Code Books / Prevention, CCR & Presentation Materials 101 42200 355 DUES & MEMBERSHIPS 310 100 100 785 300 State, Metro, and County Chief's Associations 101 42200 360 EDUCATION/TRAINING/CONFERENCES 708 4,746 1,123 2,581 14,100 See Detailed Attachment 101 42200 361 LIABILITY AND PROPERTY INSURAN 74 313 267 367 392 Based on Actual 2024-2025 Premiums + 10% Inflation 101 42200 390 CONTRACTED SERVICES 1,054,365 1,200,943 1,379,011 1,380,562 1,672,910 Calculation Details Below TOTAL - SERVICES & OTHER CHARGES 1,056,217 1,209,885 1,381,752 1,388,215 1,693,842 101 42200 500 CAPITAL OUTLAY (GENERAL)4,953 - - - - TOTAL - CAPITAL OUTLAY 4,953 - - - - DEPARTMENT TOTAL 1,156,255$ 1,399,540$ 1,493,569$ 1,593,755$ 2,089,448$ Change ($)495,693 Change (%)31.10% Albertville 520,602$ 589,923$ 714,499$ 714,499$ 984,820$ Net Budget ($1,820,940; +48.6% from 2025); Otsego Portion is 54.08% Elk River 385,270 422,411 412,179 413,730 425,126 Net Budget ($2,297,976; +4.4% from 2025); Otsego Portion is 18.5% Rogers 147,243 188,609 252,333 252,333 262,964 2025 Market Value (+4.2% from 2024) Multiplied by 0.00044 Other 1,250 - - - - Total 1,054,365 1,200,943 1,379,011 1,380,562 1,672,910 Difference (0) 0 0 0 (0) 42200 - Fire Protection Account Number 29 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Fire Protection Budget Budget 2025 2026 Item Detail / Description Comment 81$ 103$ Safe Assure - Employee Safety Training Program 1,500 - Fire Department Instructor Conference 1,000 1,000 State Fire Chief's Association Conference - 12,938 Fire & Resuce Training - Firefighter 1 & 2 / Hazardous Materials / EMR - 59 Rounding - - 2,581 14,100 Account No. & Description 101-42200-360 Fire & Rescue Training will begin in 2026 and complete in 2027. The training cost budget is prorated with 50% in the first year, and the remaining 50% in the second year. EDUCATION / TRAINING / CONFERENCE 30 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 42250 201 OFFICE SUPPLIES AND EXPENSES -$ -$ -$ -$ 1,000$ Office Supplies & Estimated Printing Costs for Copier 101 42250 210 OPERATING SUPPLIES - - - - 2,500 Kitchen Supplies / Restroom Supplies / Coffee / Building Supplies TOTAL - SUPPLIES - - - - 3,500 101 42250 320 TELEPHONE - - - - 300 Nova (Phones) - $50 Monthly 101 42250 322 UTILITIES - - - - 18,823 Natural Gas (Centerpoint); Electric (Wright Hennepin); Data (Spectrum) 101 42250 325 GARBAGE SERVICE - - - - 1,609 Garbage & Recycling Dumpsters 101 42250 361 LIABILITY AND PROPERTY INS - - - - 4,095 Based on Three Year Average of Prairie Center & City Hall/Public Works 101 42250 389 CLEANING SERVICES - - - - 1,500 Cleaning Supplies 101 42250 390 CONTRACTED SERVICES - - - - 6,240 See Detailed Attachment 101 42250 402 REPAIRS/MAINT BUILDINGS - - - - 1,000 Repair & Maintenance Supplies Conducted by City Staff TOTAL - SERVICES & OTHER CHARGES - - - - 33,567 DEPARTMENT TOTAL -$ -$ -$ -$ 37,067$ Change ($)37,067 Change (%)#DIV/0! 42250 - Fire & Emergency Services Facility Account Number 31 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Fire & Emergency Services Facility Budget Budget 2025 2026 Item Detail / Description Comment -$ 300$ Wright Hennepin - Fire Alarm Monitoring ($50 Monthly) - 200 Boiler License - MN Department of Labor (2) - 350 Pest Control (Approximately $175 Per Quarter) - 1,200 Fire Alarms & Sprinkler Inspection Services - 1,000 Generator Inspection & Maintenance - 200 Carpet Cleaning - 250 Window Cleaning - 500 Fire Extinguishers Annual Inspections & Maintenance - 200 RPZ Annual Testing & Inspection - 2,040 AED ($115 Per Month) & First-Aid Cabinet Service Agreements ($225 Per Month) - - Contingency - Unidentified Services - 6,240 Account No. & Description 101-42250-390 CONTRACTED SERVICES 32 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 42410 101 FULL-TIME EMPLOYEES REGULAR 126,369$ 127,298$ 73,988$ 139,454$ 147,869$ 101 42410 102 OVERTIME 240 338 562 - 500 101 42410 121 PERA 9,481 9,533 5,591 10,459 11,128 101 42410 122 FICA AND MEDICARE 9,156 9,352 5,393 10,668 11,350 101 42410 130 OTHER EMPLOYER PAID INS 23,132 28,184 22,617 34,980 38,084 101 42410 135 MN PAID LEAVE - - - - 653 101 42410 150 WORKERS COMPENSATION 652 587 650 563 387 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 169,030 175,292 108,801 196,124 209,971 101 42410 201 OFFICE SUPPLIES AND EXPENSES 271 974 588 1,500 1,000 101 42410 202 FUEL 4,873 2,689 - 5,000 3,800 Allocated at Year-End Based on Percentage of Gallons Used 101 42410 225 UNIFORMS/CLOTHING ALLOWANCE - - - 100 100 City Logo Wear (2 @ $50 Annually) TOTAL - SUPPLIES 5,144 3,663 588 6,600 4,900 101 42410 302 ENGINEERING FEES 17,640 20,515 10,530 19,500 19,500 Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average 101 42410 303 PLANNING FEES 5,670 7,215 4,128 7,200 6,800 Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average 101 42410 309 SOFTWARE & SUPPORT 3,843 3,843 22,335 4,000 18,750 GovWell Package (Permitting, Licensing & Code Enforcement) 101 42410 311 GRADING REVIEWS 36,525 26,625 9,975 38,125 38,750 285 New Permits at $125 Each + 25 Second Inspections 101 42410 321 MILEAGE/TRAVEL 328 324 - 400 400 101 42410 338 REIMBURSABLE COSTS 575 - - 5,000 2,500 Contracted Abatements 101 42410 350 PRINT & PUBLISHING - - - 750 750 Code Books / Septic System Owners Guide 101 42410 355 DUES & MEMBERSHIPS 245 160 515 350 350 See Detailed Attachment 101 42410 360 EDUCATION/TRAINING/CONFERENCES 249 96 73 1,600 1,600 See Detailed Attachment 101 42410 361 LIABILITY & PROPERTY INSURANCE 2,021 2,471 1,893 2,600 2,777 Based on Actual 2024-2025 Premiums + 10% Inflation 101 42410 390 CONTRACTED SERVICES 290,928 304,670 127,804 294,300 304,200 Average of 338 Hours (2024 & 2025 YTD) - $75.00 Hourly TOTAL - SERVICES & OTHER CHARGES 358,024 365,918 177,252 373,825 396,377 DEPARTMENT TOTAL 532,198$ 544,873$ 286,641$ 576,549$ 611,248$ Change ($)34,699 Change (%)6.02% 42410 - Building Safety Account Number 33 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Building Safety Budget Budget 2025 2026 Item Detail / Description Comment 150$ 150$ International Code Council Membership 100 100 International Code Council Licensure (Barb) 100 100 Minnesota Building Permit Technician Association Membership - - 350 350 75$ 92$ Safe Assure - Employee Safety Training Program 300 300 (2) Minnesota Building Permit Technician Association Fall Conference 200 200 Minnesota Building Officials Conference (Spring & Fall) 1,000 1,000 International Code Council Conference 25 8 Rounding - - 1,600 1,600 Account No. & Description 101-42410-355 DUES & MEMBERSHIPS 101-42410-360 EDUCATION / TRAINING / CONFERENCE 34 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 42500 210 OPERATING SUPPLIES 216$ 976$ 426$ 4,000$ 4,000$ Siren Batteries / 800mhz Radio Batteries & Supplies TOTAL - SUPPLIES 216 976 426 4,000 4,000 101 42500 322 UTILITIES 761 1,050 767 1,100 1,000 Electricity for Emergency Sirens 101 42500 360 EDUCATION/TRAINING/CONFERENCES - - - 1,500 1,500 NIMS / Other Emergency Related Training 101 42500 390 CONTRACTED SERVICES - 3,315 3,465 10,175 10,175 Wright County IT: 800 MHz radio service (35) @ $105 / Siren Services TOTAL - SERVICES & OTHER CHARGES 761 4,365 4,232 12,775 12,675 101 42500 500 CAPITAL OUTLAY (GENERAL)- 3,211 6,562 9,000 - TOTAL - CAPITAL OUTLAY - 3,211 6,562 9,000 - DEPARTMENT TOTAL 977$ 8,552$ 11,220$ 25,775$ 16,675$ Change ($)(9,100) Change (%)-35.31% 42500 - Emergency Management Account Number 35 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 42710 390 CONTRACTED SERVICES 20,833$ 21,812$ 8,659$ 22,000$ 20,500$ Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average TOTAL - SERVICES & OTHER CHARGES 20,833 21,812 8,659 22,000 20,500 DEPARTMENT TOTAL 20,833$ 21,812$ 8,659$ 22,000$ 20,500$ Change ($)(1,500) Change (%)-6.82% 42710 - Animal Control Account Number 36 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 43100 101 FULL-TIME EMPLOYEES REGULAR 525,424$ 620,008$ 364,852$ 677,429$ 731,041$ 101 43100 102 FULL-TIME - OVERTIME 19,111 10,783 5,494 15,000 15,000 101 43100 104 PART-TIME - EMPLOYEES REGULAR 19,640 31,253 8,452 37,440 31,680 Includes 3 Seasonal Staff (12 Week Positions @ 40 Hours) 101 43100 119 PAYROLL ALLOCATION (8,778) (9,641) - (10,000) (10,000) Storm Water Payroll Allocation 101 43100 121 PERA 40,138 47,152 27,766 51,932 55,953 101 43100 122 FICA AND MEDICARE 41,873 49,775 28,452 55,835 59,496 101 43100 130 OTHER EMPLOYER PAID INS 93,607 81,616 56,047 88,396 95,953 101 43100 135 MN PAID LEAVE - - - - 3,422 101 43100 150 WORKERS COMPENSATION 39,321 36,187 35,749 35,786 18,928 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 770,337 867,134 526,813 951,818 1,001,473 101 43100 201 OFFICE SUPPLIES AND EXPENSES 1,177 863 750 1,075 800 See Detailed Attachment 101 43100 210 OPERATING SUPPLIES 9,878 9,327 4,953 8,710 8,710 See Detailed Attachment 101 43100 220 REPAIR/MAINT SUPPLY 7,498 9,093 3,558 9,380 10,300 See Detailed Attachment 101 43100 225 UNIFORMS/CLOTHING ALLOWANCE 5,995 5,062 1,897 6,750 6,350 See Detailed Attachment 101 43100 227 SAFETY SUPPLIES 6,466 4,368 3,932 5,195 5,450 See Detailed Attachment 101 43100 234 BLACKTOP SUPPLIES 34,512 20,081 13,728 34,850 29,600 See Detailed Attachment 101 43100 240 SMALL TOOLS/EQUIPMENT 8,158 8,707 4,037 10,470 10,600 See Detailed Attachment 101 43100 270 SAND AND GRAVEL 27,745 34,340 30,269 30,800 31,625 See Detailed Attachment 101 43100 272 SALT AND SAND 123,192 91,123 22,680 97,825 102,120 See Detailed Attachment 101 43100 293 SIGN/SIGNAL MATERIAL PURCHASED 21,429 18,506 8,019 23,340 22,310 See Detailed Attachment TOTAL - SUPPLIES 246,049 201,471 93,821 228,395 227,865 101 43100 309 SOFTWARE & SUPPORT - - - 600 - 101 43100 320 TELEPHONE 6,008 5,933 2,480 5,460 4,820 Cell Phones ($40 x 8) + Tablet ($40) + + Replacement Allowance ($500) 101 43100 325 GARBAGE SERVICE 2,889 448 341 1,500 1,500 See Detailed Attachment 101 43100 350 PRINT & PUBLISHING 39 - - - - 101 43100 355 DUES & MEMBERSHIPS 100 100 100 150 150 MSSA (Minnesota Street Supervisors Association) 101 43100 360 EDUCATION/TRAINING/CONFERENCES 5,324 5,451 5,128 6,400 6,050 See Detailed Attachment 101 43100 361 LIABILITY AND PROPERTY INSURAN 12,652 13,760 11,115 15,265 16,302 Based on Actual 2024-2025 Premiums + 10% Inflation 101 43100 390 CONTRACTED SERVICES 24,714 37,375 60,559 46,375 70,350 See Detailed Attachment 101 43100 410 RENTALS 19,270 15,445 3,640 20,900 15,300 See Detailed Attachment 101 43100 436 DUSTCOATING 23,394 22,050 24,530 30,800 46,186 See Detailed Attachment 101 43100 445 COMMUNITY EVENTS 7,771 11,336 6,440 10,000 8,500 Clean Up Day (Offset by Revenues in 101-34305) TOTAL - SERVICES & OTHER CHARGES 102,161 111,898 114,332 137,450 169,158 101 43100 501 EQUIPMENT 5,715 23,868 - 10,000 10,000 Allowance for Small Equipment and Attachments TOTAL - CAPITAL OUTLAY 5,715 23,868 - 10,000 10,000 DEPARTMENT TOTAL 1,124,261$ 1,204,371$ 734,966$ 1,327,663$ 1,408,496$ Change ($)80,833 Change (%)6.09% 43100 - Street Maintenance Account Number 37 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Streets Budget Budget 2025 2026 Item Detail / Description Comment 925$ 650$ Background checks and drug testing (Seasonals) 150 150 Office Supplies 1,075 800 1,560$ 1,560$ Herbicide 800 800 Lath/Fiberglass Markers 450 450 Acetylene/Torch Supplies 5,100 5,100 Pressure Washer Detergent 300 300 Road Clean-up Supplies 500 500 Miscellaneous 8,710 8,710 1,050$ 1,050$ Grass Seed 375 380 Erosion Control Blanket and Stakes 1,500 1,600 Lumber for Misc. repairs: Sidewalks, Mailboxes 100 100 Hardware for Mailbox repairs 125 138 Straw for turf establishment/erosion control 250 250 Irrigation Supplies for facilities and plow damage 2,000 2,000 Sidewalk Panel Repairs - Concrete & Delivery 1,500 1,800 Manhole/catch basin/lid repairs 900 800 Propane for patching 580 600 Rock / Gravel repairs - 500 Concrete Bags for Field Repairs 1,000 1,000 Brine Tanks - Valves/Fittings/Etc. - 82 Rounding 9,380 10,300 3,200$ 3,200$ Clothing (8 Fulltime Employees @ $400) 2,200 2,050 Boots (8 Fulltime @ $200 & 3 Part-Time @ $150) 600 300 Summer seasonal uniform allowance 750 800 Hats 6,750 6,350 1,200$ 1,200$ Cones/Barricades 1,000 1,000 Safety Vests 220 220 Hearing protection + Sound Deadening 325 325 Gloves 150 150 Eye protection 200 200 Hard hats/face shields 500 500 Hands-Free Radio/Cell-Phone Mounts - 250 Lanyard Harness Device 1,600 1,600 Reflective jackets - 5 Rounding 5,195 5,450 Used for the purchase of required safety gear. OPERATING SUPPLIES Operating supplies are needed for Street Department functions including spraying, snow removal operations marking, vehicle cleaning and other department functions. Amounts are based on prior history and department usage and service levels. Repairs would be applicable to Street Department functions for streets and ROW maintenance. REPAIR/MAINT SUPPLIES UNIFORMS/CLOTHING ALLOWANCE Clothing allowances for eight full time employees, three summer seasonal employees. 101-43100-227 101-43100-225 SAFETY SUPPLIES Account No. & Description 101-43100-201 OFFICE SUPPLIES 101-43100-210 101-43100-220 38 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Streets Budget Budget 2025 2026 Item Detail / Description CommentAccount No. & Description 101-43100-201 350$ 350$ Cold mix 6,000 5,000 Tack oil 28,500 24,250 Asphalt Mix - - 34,850 29,600 600$ 500$ Blacktopping Tools 1,200 1,200 Chainsaw 1,520 1,750 Chop saw blades 550 550 Chains/Binders 500 500 Jackhammer bits 1,000 1,000 Cordless Power Tools 2,000 2,000 Brine Tanks/Supplies 600 600 Backpack Blower 1,500 1,500 Jetter Tips 1,000 1,000 Other Unidentified Tools 10,470 10,600 11,000$ 11,500$ Misc. Repairs and Shouldering 19,800 - Prior Year Total - 8,625 60th Street - 5,750 O'Brian, 96th, O'day horseshoe - 5,750 Kahler Ave./ 92nd Street 30,800 31,625 97,825$ -$ Prior Year Total - 93,340 Regular Road Salt - 900 Tons @ $103.71 per ton. - 1,000 Sand - 100 Tons @ $10 per ton - 2,680 Anti-Icing Chemicals - 4 Totes @ $670 per tote. - 5,100 Apex chloride for use on tandems for cold weather events 97,825 102,120 600$ 600$ Sign Cad Annual Maintenance- Sign Design 1,100 1,100 Sign Trak Annual Maintenance- Sign Inventory 560 560 Traffic signal bulbs 4,500 3,750 125 posts ( round/U-channel) avg. $30/post 1,000 1,000 Hardware: brackets, fineals, bolts, etc. 2,080 2,100 Film (4) @ $525/roll 3,300 3,450 Sign blanks (Estimate 150) 3,600 2,350 Flashing Stop Signs/Speed Warning capable signs 2,000 1,000 Breakaways for center medians 3,600 5,400 Solar - Flashing Crosswalk Signs (1 Set) 1,000 1,000 Concrete (Estimate 250 Bags) 23,340 22,310 We are into more of a maintenance trend with signs. We have continued to see costs for materials and new developments being added which needs to have maintenance costs reflected. Estimates are based off of historic trends with the additions of more Flashing signage to be mounted on sign posts in developments. 101-43100-293 Includes purchase of approximately 250 ton of mix at roughly $97/ton. 2025 mix prices at $85/ton. Total mix purchased should be decreased with the addition of Mill/Overlay projects and reconstruction projects ongoing. Tools that are used routinely in department operations that need to be replaced or added to inventory. SAND AND GRAVEL Staff has continued to try to keep each section of gravel road up to a 4" minimum. Swiching gravel composition to a Class 5 modified blend that is slightly more expensive but retains shape and moisture better to reduce maintenance blading and bette dust coating retention. Snow removal operations has consistently used this amount of salt. With new streets being added we must continue to budget for this amount of salt. Staff is continuing to use new methods to make salt application more efficient and environmentally mindful. 101-43100-272 SALT AND SAND 101-43100-234 BLACKTOP SUPPLIES 101-43100-240 SMALL TOOLS & EQUIPMENT 101-43100-270 SIGN/SIGNAL MATERIALS 39 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Streets Budget Budget 2025 2026 Item Detail / Description CommentAccount No. & Description 101-43100-201 1,000 1,000 Roadside Debris & Appliances 500 500 Tires - - 1,500 1,500 230$ 230$ ATSSA 225 225 St. Cloud Fall Maintenance Expo 4,777 4,505 Safe Assure - Employee Safety Training Program 1,000 1,000 LTAP Courses: Pavement Mngt., Stormwater, Salting 100 50 MN Loss Control Workshop 68 40 Unidentified safety courses; contingency; rounding 6,400 6,050 725$ 850$ Fire Extinguisher Maintenance- Dehmers 750 750 Pressure Washer Service- Hotsy 2,000 2,000 Off-site light service, Kirsch Electric 10,000 10,000 Concrete Repairs, cross gutters, cross walks, curbing 30,150 54,000 Albertville Compost Site Cost Sharing 750 750 Wright County Signal Light Maintenance Per Contract 2,000 2,000 Contingency - Unidentified or emergency services. - - 46,375 70,350 9,000$ -$ Loader Rental - Winter Snow Removal (2 Months) 9,400 9,400 Compost Screen Rental (2 Weeks) - 3,400 Bulldozer & Conveyor Rental (Road Project Millings) 2,500 2,500 Other Equipment Rental 20,900 15,300 25,800$ 41,186$ Initial Dust Control Application 5,000 5,000 Secondary dust control application. - - 30,800 46,186 Rentals to perform street related functions. This increase was recommended by the P/W Subcommittee and includes all gravel roads being treated once. Appx. 30,967 gallons at est. $1.31/gallon. Contracted services for specialty services that are necessary for department functions. The majority of these services are required and need to be performed by trained professionals. DUSTCOATING Used for the disposal of commonplace items that are typically retreived on road side clean-up or to recycle items such as tires, bulbs, appliances. 101-43100-325 101-43100-410 RENTALS 101-43100-436 101-43100-360 101-43100-390 EDUCATION / TRAINING / CONFERENCE CONTRACTED SERVICES Primary expense is for the safety training provided by Safe Assure. This also includes sending two employees to be educated for the sign updates. Additional specialty training for employees on an individual basis. GARBAGE SERVICE 40 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 43150 302 ENGINEERING FEES 62,918$ 52,304$ 33,131$ 68,200$ 64,900$ Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average 101 43150 309 SOFTWARE & SUPPORT - - - 2,000 2,000 Aerial Photography for City Map Layers (from Wright County) 101 43150 315 GIS SERVICES - 19,468 14,786 30,120 21,660 See Detailed Attachment TOTAL - SERVICES & OTHER CHARGES 62,918 71,772 47,917 100,320 88,560 DEPARTMENT TOTAL 62,918$ 71,772$ 47,917$ 100,320$ 88,560$ Change ($)(11,760) Change (%)-11.72% 43150 - Engineering Account Number 41 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Engineering Budget Budget 2025 2026 Item Detail / Description Comment 16,620$ 15,660$ Base GIS Services & Licenses - Hakanson Anderson 13,500 6,000 GIS Projects - Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average - - 30,120 21,660 Account No. & Description 101-43150-315 GIS SERVICES 42 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 43160 322 UTILITIES 173,395$ 178,473$ 95,043$ 179,520$ 193,800$ Based on 2025 YTD Monthly Average + 2% Inflation 101 43160 390 CONTRACTED SERVICES - - - 5,000 5,000 Additions to Street Light System in Accordance With Street Light Policy TOTAL - SERVICES & OTHER CHARGES 173,395 178,473 95,043 184,520 198,800 DEPARTMENT TOTAL 173,395$ 178,473$ 95,043$ 184,520$ 198,800$ Change ($)14,280 Change (%)7.74% 43160 - Street Lights Account Number 43 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 43240 101 FULL-TIME EMPLOYEES REGULAR 84,072$ 151,571$ 77,456$ 163,324$ 173,106$ 101 43240 102 OVERTIME 844 564 1,009 1,500 1,500 101 43240 121 PERA 6,481 11,410 5,740 12,362 13,095 101 43240 122 FICA AND MEDICARE 6,331 10,994 5,671 12,609 13,357 101 43240 130 OTHER EMPLOYER PAID INS 9,790 23,075 14,227 25,643 37,041 101 43240 135 MN PAID LEAVE - - - - 768 101 43240 150 WORKERS COMPENSATION 2,816 3,612 6,373 3,801 4,664 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 110,335 201,226 110,476 219,239 243,531 101 43240 202 FUEL 83,662 69,474 51,468 89,851 83,287 See Detailed Attachment 101 43240 210 OPERATING SUPPLIES 59,691 60,088 22,831 65,500 68,000 See Detailed Attachment 101 43240 220 REPAIR/MAINT SUPPLY 55,245 71,616 35,520 84,342 85,000 See Detailed Attachment 101 43240 225 UNIFORMS/CLOTHING ALLOWANCE 3,338 4,183 1,749 7,784 4,560 See Detailed Attachment 101 43240 240 SMALL TOOLS/EQUIPMENT 8,019 8,577 7,229 10,000 10,000 See Detailed Attachment 101 43240 298 W/S FLEET EXPENSES (18,060) (21,293) - (19,000) (21,000) Allocation of Utility Fund Fleet Repairs & Maintenance TOTAL - SUPPLIES 191,895 192,644 118,797 238,477 229,847 101 43240 309 SOFTWARE & SUPPORT 2,288 8,314 5,919 9,900 12,300 See Detailed Attachment 101 43240 320 TELEPHONE 655 991 506 1,480 1,160 Cell Phones ($40 x 2) + Replacement Allowance ($200) 101 43240 360 EDUCATION/TRAINING/CONFERENCES 636 423 737 900 1,450 See Detailed Attachment 101 43240 361 LIABILITY AND PROPERTY INS 1,008 1,280 1,000 1,373 1,466 Based on Actual 2024-2025 Premiums + 10% Inflation 101 43240 390 CONTRACTED SERVICES 27,205 32,342 16,013 35,000 30,000 See Detailed Attachment TOTAL - SERVICES & OTHER CHARGES 31,793 43,350 24,175 48,653 46,376 DEPARTMENT TOTAL 334,022$ 437,220$ 253,448$ 506,369$ 519,754$ Change ($)13,385 Change (%)2.64% 43240 - Fleet Management Account Number 44 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Fleet Management Budget Budget 2025 2026 Item Detail / Description Comment 126,000$ 112,000$ Diesel/Gasoline 400 400 DEF Fluid 150 150 Diesel Treatment/Anti-gel (36,700) (29,263) Allocated to: Building, Fire & Utilities (~26% for 2024) 89,851 83,287 -$ 1,000$ License Tabs: 50 vehicles ~ $20 Each - Every Other Year 16,454 17,387 Oil: Hydraulic, 10-30, 15-40, Grease 5,955 5,655 Brooms: Main/Gutter brooms for sweeper 2,743 3,065 Filters 24,604 25,495 Cutting Edges, 8 V-plows, Road Grader, etc. 15,670 15,300 Tires: Based on historical average of fleet. 74 98 Contingency / Rounding 65,500 68,000 84,342$ 84,663$ Repair Supplies - 337 Rounding - - - - - - - - 84,342 85,000 101-43240-225 7,384$ 4,160$ Uniform & Towel Service (2 Employees @ $40 Weekly) 400 400 Boots (2 Fulltime Employee @ $200) - - 7,784 4,560 10,000$ -$ Prior Year Total - 3,000 Plasma cutter - 2,000 A/C tools, filler and fittings - 2,500 Scanning & diagnostic tools, MACK/CAT Contracts - 2,500 Misc. handtools - - 10,000 10,000 300$ 300$ Tatems Sofware 9,600 12,000 GPS Monitoring ($1,000 Monthly) - - 9,900 12,300 507$ 1,110$ Safe Assure - Employee Safety Training Program 200 200 DOT inspection certification 100 100 Tatems training 93 40 Contingency / Rounding 900 1,450 5,000$ 5,000$ Diagnostics 5,000 5,000 Hydraulic/Cylinder repairs 20,000 15,000 Major repairs 5,000 5,000 Specialty repairs, DOT inspections, misc. - - 35,000 30,000 Used for the purchase of a variety of larger specialty tools to do in-house diagnostics and repairs and also includes misc. handtools.SMALL TOOLS/EQUIPMENT These are specific services that staff can not perform in house but we routinely use and rely on. Major repairs have not been needed in a couple of years but one transmission, engine or hydraulic failure could eat up this entire budget and then some. 101-43240-360 EDUCATION / TRAINING / CONFERENCE 101-43240-390 CONTRACTED SERVICES Fleet portion of the MMUA safety program, specialty training for other employees to operate Tatems fleet software. Account No. & Description 101-43240-210 OPERATING SUPPLIES 101-43240-309 SOFTWARE & SUPPORT 101-43240-202 FUEL Based on historical total gallon usage by all departments: 2020 = 30,372 gallons, 2021 = 27,899 gallons, 2022 = 30,168 gallons, 2023 = 32,000 gallons, 2024 = 33,431 gallons. 2025 Budget was based on 31,500 gallons. For 2026, staff is recommending budgeting for 32,000 gallons at $3.50/gallon. This includes necessary supplies to keep fleet running and are essential to keep both inventoried and funded. Without these supplies, the equipment is not able to function. Estimates are based on prior usage and estimated services. Based on historical trends, 2026 increase was based on 11.75% increase over previous year. Percentage increase is averaged back to 2016 for increase amount. Staff has reviewed historical data, and based on the past history, we have seen the amount of repairs steadily increasing. 2014 = $17,789, 2015= $22,405, 2016 = $25,325, 2017 = $30,720, 2018 = $34,579, 2019 = $38,588, 2020 = $42,976, 2021 = $38,381, 2022 = $49,504, 2023 = $55,245, 2024 = $71,616. The 2026 budget was increased 15.53% over the two-year average for the current year, and again for the future year. Includes the laundry service for our two mechanics plus the service for our shop rags through Cintas. 101-43240-220 REPAIR/MAINT SUPPLIES UNIFORMS/CLOTHING ALLOWANCE 101-43240-240 45 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 45200 101 FULL-TIME EMPLOYEES REGULAR 279,097$ 392,285$ 227,245$ 418,246$ 445,988$ 101 45200 102 FULL-TIME - OVERTIME 8,147 6,798 5,797 8,000 8,000 101 45200 104 PART-TIME EMPLOYEES REGULAR 28,188 22,585 19,784 43,680 36,960 Includes 3 Seasonal Staff (14 Week Positions @ 40 Hours) 101 45200 119 PAYROLL ALLOCATION - (5,334) - - (1,000) Storm Water Payroll Allocation 101 45200 121 PERA 21,801 29,928 17,260 31,968 34,049 101 45200 122 FICA AND MEDICARE 23,956 32,006 19,195 35,949 37,558 101 45200 130 OTHER EMPLOYER PAID INS 32,507 44,126 31,106 49,139 52,611 101 45200 135 MN PAID LEAVE - - - - 2,160 101 45200 150 WORKERS COMPENSATION 16,443 17,714 23,457 19,007 14,657 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 410,138 540,109 343,844 605,989 630,983 101 45200 201 OFFICE SUPPLIES AND EXPENSES 832 443 862 1,000 1,000 101 45200 210 OPERATING SUPPLIES 59,460 61,946 51,523 65,000 70,000 See Detailed Attachment 101 45200 220 REPAIR/MAINT SUPPLY 19,195 23,503 16,012 28,000 28,000 See Detailed Attachment 101 45200 225 UNIFORMS/CLOTHING ALLOWANCE 3,323 3,264 1,587 4,500 4,700 See Detailed Attachment 101 45200 227 SAFETY SUPPLIES 1,237 961 919 1,500 1,500 101 45200 240 SMALL TOOLS/EQUIPMENT 3,278 2,786 2,411 3,000 3,000 TOTAL - SUPPLIES 87,325 92,903 73,313 103,000 108,200 101 45200 320 TELEPHONE 5,205 2,957 1,635 3,840 3,380 Cell Phones ($40 x 5) + Tablet ($40) + Replacement Allowance ($500) 101 45200 321 MILEAGE/TRAVEL 76 99 - - 100 101 45200 322 UTILITIES 64,320 51,735 20,375 57,000 53,000 Natural Gas / Electricity / Irrigation 101 45200 355 DUES & MEMBERSHIPS 1,779 1,855 1,870 1,855 1,870 See Detailed Attachment 101 45200 360 EDUCATION/TRAINING/CONFERENCES 8,061 6,686 2,810 8,900 9,800 See Detailed Attachment 101 45200 361 LIABILITY AND PROPERTY INSURAN 32,699 37,263 25,538 35,071 37,455 Based on Actual 2024-2025 Premiums + 10% Inflation 101 45200 390 CONTRACTED SERVICES 33,880 33,902 25,158 47,000 53,600 See Detailed Attachment 101 45200 410 RENTALS 758 511 1,261 2,000 2,000 101 45200 441 LICENSES, TAXES & FEES 1,324 - - - - TOTAL - SERVICES & OTHER CHARGES 148,102 135,008 78,646 155,666 161,205 101 45200 501 EQUIPMENT 6,915 9,731 9,714 10,000 10,000 Allowance for used Small Equipment and Attachments TOTAL - CAPITAL OUTLAY 6,915 9,731 9,714 10,000 10,000 DEPARTMENT TOTAL 652,480$ 777,751$ 505,518$ 874,655$ 910,388$ Change ($)35,733 Change (%)4.09% 45200 - Park Maintenance Account Number 46 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Budget Budget 2025 2026 Item Detail / Description Comment 10,000$ 10,000$ Fertilizer & Herbicide 10,000 10,000 Mulch 4,000 4,000 Ballfield Paint 6,000 6,000 Field Maintenance Supplies (Chalk, Aglime, Bases) 15,000 18,000 Playground Woodchips 16,000 17,000 Court Repair and Maintenance 1,000 1,000 Dust Control Soccer Field 3,000 4,000 Miscellaneous Supplies 65,000 70,000 6,000$ 6,000$ Irrigation Maintenance 15,000 15,000 Playground Maintenance 2,000 2,000 Splash Pad Maintenance 5,000 5,000 Misc. Repairs (Shelters. Planters, Fencing) 28,000 28,000 2,000$ 2,000$ Clothing (5 Fulltime Employees@ $400 600 600 Clothing - 4 Seasonal Employees @ $150 1,600 1,600 Boots (5 Fulltime @ $200 + 4 Seasonal @ $150) 300 500 Hats 4,500 4,700 525$ 525$ MRPA - Agency Membership 900 900 MRPA - (5) Professional Memberships 180 180 National Recreation and Park Association Membership 250 265 Greater Minnesota Parks & Trails 1,855 1,870 2,537$ 3,489$ Safe Assure - Employee Safety Training Program 4,500 4,500 Parks Maintenance Trainings & Conferences 1,800 1,800 Certification Classes 63 11 Rounding 8,900 9,800 20,000$ 20,000$ Portable Bathrooms 12,000 15,000 Irrigation System Repairs & Maintenance 5,000 5,000 Park Consultant Services (HKGi, MNL, Ash Shield, etc.) 10,000 10,000 Friends of the Mississippi River - Natural Resources - 3,600 Dock Installation & Removal (Carrick's Landing) 47,000 53,600 101-45200-355 DUES & MEMBERSHIPS Park Planning increase due to all the current and future park projects. Pays for cross project coordination and general park planning questions. EDUCATION / TRAINING / CONFERENCE 101-45200-390 CONTRACTED SERVICES 101-45200-360 Account No. & Description 101-45200-210 OPERATING SUPPLIES 101-45200-220 REPAIR/MAINT SUPPLIES 101-45200-225 UNIFORMS/CLOTHING ALLOWANCE 47 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 45250 101 FULL-TIME EMPLOYEES REGULAR 120,074$ 148,800$ 95,044$ 179,066$ 192,315$ 101 45250 102 FULL-TIME - OVERTIME 3,131 3,440 279 2,500 3,500 101 45250 104 PART-TIME EMPLOYEES REGULAR 40,140 25,943 15,276 30,000 32,000 101 45250 121 PERA 9,119 11,437 7,311 13,617 14,686 101 45250 122 FICA AND MEDICARE 12,174 13,266 8,292 16,185 17,428 101 45250 130 OTHER EMPLOYER PAID INS 16,853 22,171 17,246 27,638 29,156 101 45250 135 MN PAID LEAVE - - - - 1,002 101 45250 150 WORKERS COMPENSATION 2,083 1,837 1,385 1,666 593 Based on Actual 2025-2026 Premiums + 3% Inflation TOTAL - PERSONAL SERVICES 203,575 226,895 144,832 270,672 290,680 101 45250 201 OFFICE SUPPLIES AND EXPENSES 1,776 2,732 1,160 1,500 2,000 101 45250 210 OPERATING SUPPLIES 7,445 17,633 11,830 20,000 20,000 Program Implementation Supplies & Equipment 101 45250 225 UNIFORMS 670 396 773 1,150 1,500 See Detailed Attachment TOTAL - SUPPLIES 9,891 20,761 13,763 22,650 23,500 101 45250 309 SOFTWARE & SUPPORT 4,533 4,265 6,533 4,400 4,600 See Detailed Attachment 101 45250 320 TELEPHONE 854 1,005 564 1,280 1,160 Cell Phones ($40 x 2) + Replacement Allowance ($200) 101 45250 350 PRINT & PUBLISHING 1,160 1,948 487 3,000 2,000 See Detailed Attachment 101 45250 355 DUES & MEMBERSHIPS 1,572 1,870 1,977 1,935 2,020 See Detailed Attachment 101 45250 360 EDUCATION/TRAINING/CONFERENCES 1,037 2,458 787 3,200 3,000 See Detailed Attachment 101 45250 361 LIABILITY AND PROPERTY INSURAN 1,076 1,305 1,721 2,363 2,524 Based on Actual 2024-2025 Premiums + 10% Inflation 101 45250 390 CONTRACTED SERVICES 12,828 3,791 1,886 10,000 5,000 Program Instructors & Facilities 101 45250 445 COMMUNITY EVENTS 24,671 21,608 5,846 23,000 23,000 See Detailed Attachment 101 45250 490 PRAIRIE FESTIVAL 28,114 32,633 1,895 28,060 28,720 See Detailed Attachment TOTAL - SERVICES & OTHER CHARGES 75,844 70,883 21,696 77,238 72,024 DEPARTMENT TOTAL 289,311$ 318,538$ 180,291$ 370,560$ 386,204$ Change ($)15,644 Change (%)4.22% 45250 - Recreation Account Number 48 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Budget Budget 2025 2026 Item Detail / Description Comment 800$ 800$ Clothing (2 Fulltime Employees@ $400) 350 700 Recreation & Building Staff Uniforms - - 1,150 1,500 3,900$ 4,100$ RecDesk - Online Registration Software 500 500 Miscellanous Software - - 4,400 4,600 500$ 500$ Recreation Brochures / Signage 2,500 1,500 Website, Signage, & Flyer Design - - 3,000 2,000 360$ 360$ MRPA - (2) Professional Memberships 1,500 1,550 Music Licensing (3) 75 70 Minnesota Farmer's Market Association - 40 Minnesota Association of Senior Services 1,935 2,020 222$ 141$ Safe Assure - Employee Safety Training Program 2,500 2,500 MRPA Conference & Lodging / Meetings 478 359 Other/Unidentified Training 3,200 3,000 2,000$ 2,000$ Easter Egg Hunt 2,000 2,000 Santa Day 3,000 3,000 Pumpkin Patch 5,000 5,000 Tuesday Entertainment 5,000 5,000 Movies / Farmers Market / Touch-A-Truck 6,000 6,000 Senior Programming 23,000 23,000 2,500$ 2,500$ Bands 850 850 Stage 6,000 6,000 Fireworks 8,000 8,500 Petting Zoo & Jump Inflatables 1,600 1,600 Portable Toilets 1,600 1,600 T-Shirts 525 550 Website 615 615 Insurance 500 500 Car Show Plaques and Prizes 700 700 Generators 2,950 3,005 Tent 1,920 2,000 Advertising 300 300 Sponsor Vouchers - - 28,060 28,720 101-45250-490 PRAIRIE FESTIVAL 101-45250-445 COMMUNITY EVENTS Miscellaneous software is seasonal and will vary from one year to the next, but will include such software as Flyer Design, Survey Design, and Video Editing. 101-45250-360 EDUCATION / TRAINING / CONFERENCE 101-45250-309 SOFTWARE & SUPPORT 101-45250-355 DUES & MEMBERSHIPS Account No. & Description 101-45250-225 UNIFORMS/CLOTHING ALLOWANCE 101-45250-350 PRINT & PUBLISHING 49 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 45300 104 PART-TIME EMPLOYEES REGULAR 300$ 400$ -$ 1,680$ 1,680$ 5 Members + 2 Alternates - 12 Meetings at $20 Per Meeting TOTAL - PERSONAL SERVICES 300 400 - 1,680 1,680 101 45300 201 OFFICE SUPPLIES AND EXPENSES 21 69 - 500 500 TOTAL - SUPPLIES 21 69 - 500 500 101 45300 360 EDUCATION/TRAINING/CONFERENCES 607 589 - 500 600 Minnesota State Historic Preservation Office (SHPO) Conference TOTAL - SERVICES & OTHER CHARGES 607 589 - 500 600 DEPARTMENT TOTAL 928$ 1,057$ -$ 2,680$ 2,780$ Change ($)100 Change (%)3.73% 45300 - Heritage Preservation Commission Account Number 50 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 45350 104 PART-TIME EMPLOYEES REGULAR 550$ 330$ -$ 1,920$ 1,920$ 7 Members + Alternate - 12 Meetings at $20 Per Meeting TOTAL - PERSONAL SERVICES 550 330 - 1,920 1,920 101 45350 210 OPERATING SUPPLIES 205 93 144 500 500 TOTAL - SUPPLIES 205 93 144 500 500 101 45350 360 EDUCATION/TRAINING/CONFERENCES 60 - - - - TOTAL - SERVICES & OTHER CHARGES 60 - - - - DEPARTMENT TOTAL 815$ 423$ 144$ 2,420$ 2,420$ Change ($)- Change (%)0.00% 45350 - Parks and Recreation Commission Account Number 51 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 46530 104 PART-TIME EMPLOYEES REGULAR 1,440$ 1,260$ -$ 3,000$ 3,000$ 7 Members + Alternate - 24 Meetings at $30 Per Meeting TOTAL - PERSONAL SERVICES 1,440 1,260 - 3,000 3,000 101 46530 210 OPERATING SUPPLIES 11 - 12 500 500 TOTAL - SUPPLIES 11 - 12 500 500 DEPARTMENT TOTAL 1,451$ 1,260$ 12$ 3,500$ 3,500$ Change ($)- Change (%)0.00% 46530 - Planning Commission Account Number 52 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 46570 303 PLANNING FEES 85,743$ 84,397$ 36,600$ 90,640$ 85,490$ Based on 2023 - 2024 Actuals & 2025 YTD Monthly Average TOTAL - SERVICES & OTHER CHARGES 85,743 84,397 36,600 90,640 85,490 DEPARTMENT TOTAL 85,743$ 84,397$ 36,600$ 90,640$ 85,490$ Change ($)(5,150) Change (%)-5.68% 46570 - Planning Account Number 53 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 46580 104 PART-TIME EMPLOYEES REGULAR -$ 250$ 125$ 500$ 500$ 5 EDA Commissioners - Estimate 4 Meetings @ $25 Per Meeting 101 46580 122 FICA AND MEDICARE - 11 - - - TOTAL - PERSONAL SERVICES - 261 125 500 500 101 46580 208 MEETING SUPPLIES - - - 100 - TOTAL - SUPPLIES - - - 100 - 101 46580 350 PRINT & PUBLISHING - 103 - - - 101 46580 355 DUES & MEMBERSHIPS 4,229 4,229 5,826 5,560 6,060 See Detailed Attachment 101 46580 360 EDUCATION/TRAINING/CONFERENCES 365 350 445 600 600 See Detailed Attachment 101 46580 380 MARKETING - - - 5,000 - 101 46580 390 CONTRACTED SERVICES - - - 5,000 5,000 Development Consultants; Contracted Studies TOTAL - SERVICES & OTHER CHARGES 4,594 4,682 6,271 16,160 11,660 DEPARTMENT TOTAL 4,594$ 4,944$ 6,396$ 16,760$ 12,160$ Change ($)(4,600) Change (%)-27.45% 46580 - Economic Development Account Number 54 City of Otsego General Fund Budget - 2026 Detail of Line Item Requests Economic Development Budget Budget 2025 2026 Item Detail / Description Comment 4,500$ 5,000$ Wright County Economic Development Partnership 400 400 I-94 West Chamber of Commerce 400 400 Elk River Area Chamber of Commerce 260 260 Initiative Foundation 5,560 6,060 400$ 400$ Economic Development Seminars (Ehlers Seminar) 200 200 I-94 Chamber / Elk River Chamber / Wright County EDP - Events - - 600 600 Account No. & Description 101-46580-355 DUES & MEMBERSHIPS 101-46580-360 EDUCATION / TRAINING / CONFERENCE 55 City of Otsego General Fund Budget - 2026 Department Requests Actual Actual Year-to-Date Budget Budget Fund Department Object Account Description 2023 2024 2025 2025 2026 Comments 101 49300 720 OPERATING TRANSFERS 710,829$ -$ -$ -$ -$ TOTAL - INTERFUND TRANSFERS 710,829 - - - - DEPARTMENT TOTAL 710,829$ -$ -$ -$ -$ Change ($)- Change (%)#DIV/0! 49300 - Interfund Transfers Account Number 56 Emergency Services Director RauschPage Completed12:00 PMAssistant Administrator HillePage Completed4:30 PMPolice Services 27 Human Resources 18Public Safety Commission 28 Communications 20Fire Protection 29 Building Safety 33Fire & Emergency Services Facility 31Emergency Management 35City Administrator FlahertyPage Completed5:00 PMIT Manager BoydPage Completed1:30 PMRevenues 2City Council 5Information Technology 15 City Administrator 7Assessing 12Streets Manager LamsonPage Completed2:00 PMFinance 13Legal 17City Hall & Public Works Building 24 Animal Control 36Old Township Site 26 Engineering 41Street Maintenance 37 Heritage Preservation Commission 50Street Lights 43 Planning Commission 52Fleet Management 44 Planning 53Economic Development 54Parks & Recreation Director JacobsPage Completed3:00 PMInterfund Transfers 56Prairie Center 22Park Maintenance 46Recreation 48Parks and Recreation Commission 51City Clerk EtzelPage Completed4:00 PMAdministration 9Elections 11Y:\Budget\2026\2026 Budget Calendar City of OtsegoFund Balance Policy General Fund Transfer2025Calculation Comments2025 General Fund Budget 9,940,102 Resolution 2024-87Minimum Fund Balance 4,473,046 The City's Fund Balance states that the minimum General Fund Balance should be 45% of the subsequent year budget.2024 Ending Fund Balance 5,537,452 Per Audited Financial Statements(294,193) Less: Fund Balance from Insurance Reserve Fund (#204) - Grouped with General for Financial Reporting(69,614) Less: Fund Balance from Educational Programming Fund (#215) - Grouped with General for Financial Reporting(180,133) Less: Restricted Fund Balance - Public Safety Aid Distribution in 2023 (Restricted for Law Enforcement Contracts)(149,029) Less: Nonspendable Fund Balance - Financial Reporting Requirement - Funds actually have alredy been expended.(202,200) Less: Nonspendable Fund Balance - Financial Reporting Requirement - Future funds from land for resale proceeds.Fund Balance Available (Unassigned) 4,642,283 % of Current Year's Budget 46.70%Transfer 169,237 Presented to City Council for Discussion on August 4, 2025ILLUSTRATION - INCLUDING PUBLIC SAFETY AIDFund Balance Available (Unassigned) 4,642,283 180,133 Add: Restricted Fund Balance - Public Safety Aid Distribution in 2023 (Restricted for Law Enforcement Contracts)Fund Balance Available (For Budget) 4,822,416 % of Current Year's Budget 48.51%Minimum Fund Balance 4,473,046 Transfer 349,370 Not a formal recommendation; illustrative purposes only.FUTURE VIEWUnassigned Fund Balance 4,642,283 2026 General Fund Budget 11,087,481 As of 7-31-2025% of Next Year's Budget 41.87%FUTURE VIEW (ILLUSTRATION)Unassigned Fund Balance 4,642,283 Restricted Fund Balance 180,133 Less: 2025 Allocation (90,054) Subtotal 4,732,362 2026 General Fund Budget 11,087,481 As of 7-31-2025% of Next Year's Budget 42.68%Y:\Budget\2026\General Fund\Calculation of Fund Balance Policy Transfers2025