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SCC Item 1. Draft 2027 General Fund Budget
TO: Mayor and Councilmembers FROM: Adam Flaherty, City Administrator/Finance Director DATE: August 11, 2026 SUBJECT: Budget Meeting #2 __________________________________________________________________________________________________ On Tuesday, the City Council and staff will review the draft 2027 General Fund budget. The draft budget is developed using a combination of historical data and future projections based on anticipated operations for 2027. 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 $12,197,358, which is a 12.41% revenue increase and a 10.69% expenditure increase from the prior year. Next Steps The City Council has scheduled a special meeting on August 24 to review the Capital Project Funds. Materials Attached for Discussion 1) Draft General Fund Budget 2) Department Review Checklist City of OtsegoGeneral Fund Budget - 2027Requested BudgetRevenue & Expenditure SummaryDraftActual Actual Year-to-Date Budget Budget2024 2025 2026 2026 2027 $ Change % ChangeRevenuesTaxes 6,373,290$ 7,001,836$ 4,262,533$ 7,553,534$ 8,486,729$ 933,195$ 12.35%Cable Franchise Fees 114,342 102,152 22,431 106,000 97,000 (9,000) -8.49%Licenses & Permits 1,868,466 2,248,158 1,317,573 1,904,464 2,097,337 192,873 10.13%Intergovernmental 213,322 148,074 - 186,333 193,346 7,013 3.76%Charges for Services281,339 302,178 194,268 268,365 311,185 42,820 15.96%Special Assessments5,733 4,941 - 3,400 5,000 1,600 47.06%Fines & Forfeitures40,982 38,968 24,065 37,100 40,300 3,200 8.63%Investment Interest257,688 314,107 1,127,878 175,125 154,461 (20,664) -11.80%Miscellaneous23,494 30,899 6,694 13,000 14,000 1,000 7.69%Interfund Transfers427,000 478,000 603,000 603,000 798,000 195,000 32.34%Subtotal9,605,658 10,669,313 7,558,441 10,850,321 12,197,358 1,347,037 12.41%ExpendituresGeneral Government1,949,464 2,071,129 1,447,164 2,549,850 3,036,177 486,327 19.07%Public Safety4,040,998 4,301,624 3,299,445 4,827,286 5,189,660 362,374 7.51%Public Works1,891,835 2,023,001 1,199,246 2,234,775 2,502,739 267,964 11.99%Culture & Recreation1,097,769 1,220,457 687,928 1,306,497 1,367,382 60,885 4.66%Economic Development90,600 82,465 55,151 101,150 101,400 250 0.25%Interfund Transfers- - - - - - #DIV/0!Subtotal9,070,667 9,698,675 6,688,934 11,019,558 12,197,358 1,177,800 10.69%Net Change in Fund Balance534,991$ 970,639$ 869,507$ (169,237)$ (0)$ Description1 City of OtsegoGeneral Fund Budget - 2027Requested BudgetRevenues12.50% Tax Levy IncreaseDraftActual Actual Year-to-Date Budget BudgetFund Source Account Description 2024 2025 2026 2026 2027 Comments101 31010 CURRENT AD VALOREM TAXES 6,296,543$ 6,928,382$ 4,211,480$ 7,545,000$ 8,488,000$ 101 31011 UNCOLLECTED PROPERTY TAXES - - - (74,066) (83,871) Recent collection rates have been 99%101 31020 DELINQUENT AD VALOREM TAXES 74,054 70,411 50,866 80,000 80,000 ~ 80% of 12/31/2025 Delinquent Taxes ($105,707)101 31900 PENALTIES AND INTEREST 2,693 3,044 187 2,600 2,600 TOTAL - TAXES 6,373,290 7,001,836 4,262,533 7,553,534 8,486,729 101 38050 CABLE TV FRANCHISE FEES 114,342 102,152 22,431 106,000 97,000 Annualized - Based on Most Recent 4 QuartersTOTAL - CABLE FRANCHISE FEES 114,342 102,152 22,431 106,000 97,000 101 32100 BUSINESS LICENSES/PERMITS 9,721 2,167 1,516 7,500 5,000 Estimate Based on Prior Year Actuals101 32140 RENTAL INSPECTION FEES 46,670 44,035 31,030 44,100 47,100 Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average101 32150 PUBLIC UTILITIES ROW PERMITS 50,400 72,000 35,600 55,000 59,600 Based on 298 Permits at $200 Each101 32180 OTHER LICENSES/PERMITS 2,990 1,850 830 3,000 3,000 Includes: Fowl Keeping, Gambling, Etc.101 32190 FENCING PERMITS 6,900 7,800 5,352 8,100 7,800 Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average101 32210 LIQUOR LICENSES 35,775 34,350 35,425 35,300 35,350 Based on 2025 Licensed Operations101 32250 SIGN PERMIT 600 460 250 600 500 Estimate Based on Prior Year Actuals101 32260 BUILDING PERMITS 1,162,772 1,363,803 935,943 1,541,300 1,502,700 Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average101 32261 PLUMBING PERMITS 85,787 109,256 6,305 89,858 - GovWell Implementation - Combined into Building Permits (101-32260)101 32262 MECHANICAL PERMITS94,945 117,433 5,830 99,106 - GovWell Implementation - Combined into Building Permits (101-32260)101 32265 PLAN REVIEW FEE351,116 466,880 253,117 - 413,407 GovWell Implementation - Separated for Annual DOLI Reporting101 32270 SEPTIC SYSTEM PERMITS3,450 6,625 4,975 3,500 5,000 Estimate Based on Prior Year Actuals101 32999 ASSESSORS FEE17,340 21,500 1,400 17,100 17,880 298 Permits at $60TOTAL - LICENSES & PERMITS1,868,466 2,248,158 1,317,573 1,904,464 2,097,337 101 33402 HOMESTEAD CREDIT8,516 8,421 - 8,300 8,400 Agricultural MV Credits - Based on Prior Year Actuals101 33403 LOCAL GOVERNMENT AID73,598 - - - - 101 33405 POLICE AID111,191 119,701 - 124,000 124,000 Estimate Based on Prior Year Actuals + 4% Growth101 33420 FIRE AID- - - - 24,900 Estimate Based on Training Reimbursement & Firefighter Aid101 33422 OTHER STATE AID GRANTS20,018 19,952 - 54,033 36,046 Public Safety Aid Allocation (Last Remaining Funds in 2027)TOTAL - INTERGOVERNMENTAL213,322 148,074 - 186,333 193,346 Account Number2 Actual Actual Year-to-Date Budget BudgetFund Source Account Description 2024 2025 2026 2026 2027 CommentsAccount Number101 34050 ADMINISTRATIVE FEES68,220 67,725 37,074 50,000 60,000 Development Contract Administration - Only Receive if Developments Occur101 34103 ZONING AND SUBDIVISION FEES15,620 10,220 11,000 13,000 14,300 Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average101 34107 ASSESSMENT SEARCH FEES13,910 14,305 10,813 13,395 14,345 Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average (95%)101 34302 STREET & TRAFFIC CONTROL SIGNS25,750 31,500 12,250 25,000 25,000 New Development Street Signs - Only Receive if Developments Occur101 34303 ENGINEERING - REVIEW FEES- - - - - Budget Line Item Still Under Evaluation101 34305 CLEAN UP DAY EVENT11,578 9,153 15,545 9,000 10,000 Estimate Based on Prior Year Actuals101 34320 STREET LIGHT OP9,000 11,500 5,500 9,000 9,000 New Development Street Lights - Only Receive if Developments Occur101 34330 GRADING REVIEWS35,820 41,700 2,850 42,750 44,700 298 Permits at $150 (Offsets Grading Review Costs in Building Department)101 34700 RECREATION FEES58,299 65,774 56,279 65,000 85,000 Estimated by Parks and Recreation101 34701 PARK MEMORIALS205 876 100 500 500 Estimated by Parks and Recreation101 34710 SHELTER RENTAL FEES4,480 4,185 5,273 4,500 4,500 Estimated by Parks and Recreation101 34740 SPORT FIELD USE5,480 11,270 7,084 6,000 10,000 Estimated by Parks and Recreation101 34750 PRAIRIE CENTER4,998 7,415 7,660 6,500 7,000 Estimated by Parks and Recreation101 34760 OTSEGO FESTIVAL VENDORS27,980 26,555 22,840 23,720 26,840 Budgeted Expenditures (101-45250-490), less City Contribution ($5,000).TOTAL - CHARGES FOR SERVICES281,339 302,178 194,268 268,365 311,185 101 36100 SPECIAL ASSESSMENTS5,733 4,941 - 3,400 5,000 Estimate Based on Prior Year ActualsTOTAL - SPECIAL ASSESSMENTS5,733 4,941 - 3,400 5,000 101 35101 FINES & FORFEITS40,982 38,968 24,065 37,100 40,300 Based on 2024 - 2025 Actuals & 2026 YTD Monthly AverageTOTAL - FINES & FORFEITURES40,982 38,968 24,065 37,100 40,300 101 36210 INTEREST EARNINGS179,623 202,140 1,526,250 175,125 154,461 2026 YTD Interest into 2026 YTD Average Cash Balance Allocation101 36213 NET CHANGE IN INVESTMENT FMV78,066 111,967 (398,373) - - Accounting Only - No Cash TransactionsTOTAL - INVESTMENT INTEREST257,688 314,107 1,127,878 175,125 154,461 101 36200 MISCELLANEOUS REVENUES6,600 7,473 5,257 6,000 7,000 101 38010 HPC BOOK SALES69 105 - - - 101 38020 DONATIONS/CONTRIBUTIONS914 13,670 - 1,000 1,000 101 38991 REFUNDS & REIMBURSEMENTS5,911 9,651 1,436 6,000 6,000 101 39101 SALES OF GENERAL FIXED ASSETS10,000 - - - - TOTAL - MISCELLANEOUS23,494 30,899 6,694 13,000 14,000 101 39200 INTERFUND OPERATING TRANSFERS427,000 478,000 603,000 603,000 798,000 Water & Sanitary Sewer Administrative Services ChargeTOTAL - INTERFUND TRANSFERS427,000 478,000 603,000 603,000 798,000 Grand Total9,605,658$ 10,669,313$ 7,558,441$ 10,850,321$ 12,197,358$ Change ($) 1,347,037 Change (%) 12.41%3 City of OtsegoGeneral Fund Budget - 2027Expenditures by Function SummaryRequested AmountsDraftActual Actual Year-to-Date Budget Budget2024 2025 2026 2026 2027 $ Change % ChangeGeneral Government41100 City Council 88,382$ 88,078$ 67,186$ 103,178$ 103,541$ 363$ 0.35%41320 City Administrator 230,031 242,808 141,468 251,087 262,188 11,101 4.42%41400 Administration 401,194 400,486 236,402 425,331 450,591 25,260 5.94%41410 Elections 73,194 6,836 553 84,408 65,831 (18,577) -22.01%41550 Assessing 162,700 164,295 170,795 168,075 171,510 3,435 2.04%41600 Finance 293,551 392,351 268,745 449,615 636,475 186,860 41.56%41650 Information Technology 200,935 206,975 147,019 300,909 393,282 92,373 30.70%41700 Legal 40,750 38,233 20,197 38,110 41,200 3,090 8.11%41800 Human Resources 181,902 170,952 154,413 312,365 397,782 85,417 27.35%41850 Communications 49,407 134,775 92,015 166,339 193,302 26,963 16.21%41940 Prairie Center 59,436 67,260 34,672 79,013 74,559 (4,454) -5.64%41945 City Hall & Public Works Building 163,572 152,223 109,919 165,713 240,101 74,388 44.89%41950 Old Township Site 4,410 5,856 3,780 5,707 5,815 108 1.89%Subtotal1,949,464 2,071,129 1,447,164 2,549,850 3,036,177 486,327 19.07%Public Safety42100 Police Services2,063,959 2,045,868 1,195,421 2,086,735 2,208,007 121,272 5.81%42150 Public Safety Commission2,262 1,908 34 2,420 2,420 - 0.00%42200 Fire Protection1,399,540 1,606,111 1,780,667 2,052,150 2,157,775 105,625 5.15%42250 Fire Station Building- - 14,472 37,067 132,466 95,399 257.37%42410 Building Safety544,873 608,203 293,121 611,739 657,157 45,418 7.42%42500 Emergency Management8,552 23,517 6,479 16,675 12,435 (4,240) -25.43%42710 Animal Control21,812 16,018 9,252 20,500 19,400 (1,100) -5.37%Subtotal4,040,998 4,301,624 3,299,445 4,827,286 5,189,660 362,374 7.51%Public Works43100 Street Maintenance1,204,371 1,340,221 719,389 1,417,531 1,462,422 44,891 3.17%43150 Engineering71,772 92,669 45,261 87,380 289,542 202,162 231.36%43160 Street Lights178,473 192,995 114,668 201,860 203,900 2,040 1.01%43240 Fleet Management437,220 397,116 319,927 528,004 546,875 18,871 3.57%Subtotal1,891,835 2,023,001 1,199,246 2,234,775 2,502,739 267,964 11.99%Culture & Recreation45200 Park Maintenance777,751 868,914 494,187 914,798 969,212 54,414 5.95%45250 Recreation318,538 349,137 193,697 386,499 392,970 6,471 1.67%45300 Heritage Preservation Commission1,057 1,389 - 2,780 2,780 - 0.00%45350 Parks & Recreation Commission423 1,016 43 2,420 2,420 - 0.00%Subtotal1,097,769 1,220,457 687,928 1,306,497 1,367,382 60,885 4.66%Economic Development46530 Planning Commission1,260 1,392 - 3,500 3,500 - 0.00%46570 Planning84,397 74,677 48,323 85,490 85,490 - 0.00%46580 Economic Development4,944 6,396 6,829 12,160 12,410 250 2.06%Subtotal90,600 82,465 55,151 101,150 101,400 250 0.25%Interfund Transfers49300 Interfund Transfers- - - - - - #DIV/0!Subtotal- - - - - - #DIV/0!Grand Total9,070,667$ 9,698,675$ 6,688,934$ 11,019,558$ 12,197,358$ 1,177,800$ 10.69%Function & Department4 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41100 104 PART-TIME EMPLOYEES REGULAR 32,090$ 32,050$ 17,625$ 31,000$ 32,000$ Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average101 41100 122 FICA AND MEDICARE 2,488 2,468 1,348 2,372 2,448 101 41100 135 MN PAID LEAVE - - 85 136 141 101 41100 150 WORKERS COMPENSATION 56 56 94 67 63 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES34,634 34,574 19,152 33,575 34,652 101 41100 225 UNIFORMS/CLOTHING ALLOWANCE 115 139 - 375 375 City Council Logo Wear (5 @ $75 Annually)TOTAL - SUPPLIES115 139 - 375 375 101 41100 320 TELEPHONE 1,072 57 - - - 101 41100 321 MILEAGE/TRAVEL - 140 - 200 200 101 41100 355 DUES & MEMBERSHIPS 32,014 33,045 34,485 34,080 34,900 See Detailed Attachment101 41100 360 EDUCATION/TRAINING/CONFERENCES 1,550 2,634 1,440 3,200 3,200 See Detailed Attachment101 41100 361 LIABILITY AND PROPERTY INSURAN 16,390 16,756 12,078 16,748 17,714 Based on Actual 2025-2026 Premiums + 10% Inflation101 41100 801 CONTINGENCY 2,607 733 31 15,000 12,500 TOTAL - SERVICES & OTHER CHARGES 53,633 53,365 48,034 69,228 68,514 DEPARTMENT TOTAL88,382$ 88,078$ 67,186$ 103,178$ 103,541$ Change ($) 363 Change (%) 0.35%41100 - City CouncilAccount Number5 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsCity CouncilBudget Budget2026 2027 Item Detail / Description Comment330$ 330$ Wright County & LMC Mayor's Association Dues23,000 23,823 League of Minnesota Cities Annual Membership Dues10,000 10,000 I-94 West Corridor Coalition750 750 The Transportation Alliance Dues- (3) Rounding34,080 34,900 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 @ $25)200 200 I-94 Chamber / Corridor Coalition / Wright County EDP - Events3,200 3,200 Account No. & Description101-41100-355DUES & MEMBERSHIPS101-41100-360EDUCATION / TRAINING / CONFERENCE6 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41320 101 FULL-TIME EMPLOYEES REGULAR 181,681$ 188,485$ 106,271$ 195,572$ 203,459$ 101 41320 104 PART-TIME - EMPLOYEES REGULAR - 3,612 - - - 101 41320 119 PAYROLL ALLOCATION (3,587) (4,270) - (3,500) (4,000) TIF Districts - Administrative Services Allocation101 41320 121 PERA 13,654 14,136 7,970 14,668 15,259 101 41320 122 FICA AND MEDICARE 13,153 13,963 8,052 14,961 15,565 101 41320 130 OTHER EMPLOYER PAID INS 16,834 18,577 12,916 19,955 22,569 101 41320 135 MN PAID LEAVE - - 505 861 895 101 41320 150 WORKERS COMPENSATION 807 498 764 551 513 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES222,541 235,000 136,478 243,068 254,260 101 41320 225 UNIFORMS/CLOTHING ALLOWANCE 470 432 215 400 400 Clothing AllowanceTOTAL - SUPPLIES470 432 215 400 400 101 41320 320 TELEPHONE 495 662 230 680 680 Cell Phones ($40 x 1) + Replacement Allowance ($200)101 41320 321 MILEAGE/TRAVEL 4,500 4,500 2,625 4,500 4,500 Automobile Allowance ($375 Per Month)101 41320 355 DUES & MEMBERSHIPS 216 224 233 235 245 Minnesota City/County Management Association (MCMA)101 41320 360 EDUCATION/TRAINING/CONFERENCES 1,037 1,215 1,070 1,350 1,200 See Detailed Attachment101 41320 361 LIABILITY AND PROPERTY INSURAN 771 775 616 854 903 Based on Actual 2025-2026 Premiums + 10% InflationTOTAL - SERVICES & OTHER CHARGES7,019 7,376 4,774 7,619 7,528 DEPARTMENT TOTAL230,031$ 242,808$ 141,468$ 251,087$ 262,188$ Change ($)11,101 Change (%)4.42%41320 - City AdministratorAccount Number7 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsCity AdministratorBudget Budget2026 2027 Item Detail / Description Comment1,100$ 1,000$ MCMA Annual Conference Registration & Lodging- - ICMA Annual Conference Registration, Lodging, Travel & Per Diems131 46 Safe Assure - Employee Safety Training Program120 120 Wright County City Administrator Monthly Networking Group(1) 34 Rounding- - 1,350 1,200 101-41320-360Employment 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 / CONFERENCEAccount No. & Description8 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41400 101 FULL-TIME EMPLOYEES REGULAR 244,364$ 260,933$ 150,571$ 279,764$ 298,094$ 101 41400 102 FULL-TIME - OVERTIME 1,337 - 1,028 1,400 1,400 101 41400 104 PART-TIME - EMPLOYEES REGULAR - 15,284 - - - 101 41400 121 PERA 18,428 19,572 11,370 21,087 22,462 101 41400 122 FICA AND MEDICARE 17,385 19,702 10,745 21,509 22,911 101 41400 130 OTHER EMPLOYER PAID INS 42,920 48,035 34,904 52,083 59,270 101 41400 135 MN PAID LEAVE - - 702 1,237 1,318 101 41400 150 WORKERS COMPENSATION 1,015 666 1,085 750 743 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES325,447 364,191 210,405 377,830 406,198 101 41400 201 OFFICE SUPPLIES AND EXPENSES 7,196 4,039 1,480 7,200 7,200 101 41400 206 POSTAGE 29 - - - - 101 41400 225 UNIFORMS/CLOTHING ALLOWANCE 401 110 193 150 150 City Logo Wear (3 @ $50 Annually)TOTAL - SUPPLIES7,626 4,149 1,672 7,350 7,350 101 41400 309 SOFTWARE & SUPPORT 18,298 17,175 12,794 18,400 18,400 See Detailed Attachment101 41400 320 TELEPHONE 1,006 1,024 461 1,160 1,160 Cell Phones ($40 x 2) + Replacement Allowance ($200)101 41400 321 MILEAGE/TRAVEL 298 575 407 500 500 10141400 340 RECORDING FEES2,906 2,611 1,804 3,200 3,000 Easements, Notice of Completion, Agreements, Findings and Decision101 41400 347 NEWSLETTER34,295 - - - - 101 41400 350 PRINT & PUBLISHING5,424 4,179 2,313 6,000 5,500 Ordinances, Legal Notices101 41400 355 DUES & MEMBERSHIPS500 540 852 800 800 See Detailed Attachment101 41400 360 EDUCATION/TRAINING/CONFERENCES2,303 2,802 2,804 6,900 4,300 See Detailed Attachment101 41400 361 LIABILITY AND PROPERTY INSURAN1,489 1,498 1,148 1,591 1,683 Based on Actual 2025-2026 Premiums + 10% Inflation101 41400 390 CONTRACTED SERVICES1,602 1,741 1,741 1,600 1,700 Background Checks (Liquor Licenses)TOTAL - SERVICES & OTHER CHARGES68,121 32,145 24,325 40,151 37,043 DEPARTMENT TOTAL401,194$ 400,486$ 236,402$ 425,331$ 450,591$ Change ($)25,260 Change (%)5.94%41400 - AdministrationAccount Number9 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsAdministrationBudget Budget2026 2027 Item Detail / Description Comment13,000$ 13,000$ Laserfiche Software Licenses & Public Portal Software370 400 OPG3 - Laserfiche Support5,000 5,000 City Code - Sterling Codifiers ($500 Annual Hosting + $4,500 New Ordinances)30 - Rounding18,400 18,400 350$ 350$ International Institute of Municipal Clerks (2 Memberships)150 150 Minnesota Clerk & Finance Officer Association (3 Memberships)300 300 Public Notaries800 800 178$ 138$ Safe Assure - Employee Safety Training Program2,400 2,400 Minnesota Clerk & Finance Officer Association Conference (3 Attendees)1,000 - MCFOA MMCI Institute Year Three (Final) Registration, Lodging & Travel (1 Attendee)2,500 - IIMC Conference Registration, Lodging, Travel & Per Diems (1 Attendee)300 1,250 MCFOA Advanced City Clerk Training Registration (2 Attendees)500 500 LMC / MCFOA / GTS - Training Events & Seminars22 12 Rounding6,900 4,300 101-41400-360EDUCATION / TRAINING / CONFERENCEAccount No. & Description101-41400-355Notary Terms: Williams 2027, Lindenfelser 2028, Hille 2028, Olson 2029, Etzel 2031, Kalland 2031DUES & MEMBERSHIPS101-41400-309SOFTWARE & SUPPORT10 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41410 104 PART-TIME EMPLOYEES REGULAR 55,428$ 255$ 340$ 63,602$ 49,654$ 2027 Two Elections: Primary (8/10) & General (11/2)101 41410 122 FICA AND MEDICARE 1,116 - 26 4,866 3,799 101 41410 135 MN PAID LEAVE - - 2 280 218 TOTAL - PERSONAL SERVICES56,544 255 368 68,748 53,671 101 41410 206 POSTAGE 5,306 - - 6,300 500 Precinct Verification Cards101 41410 210 OPERATING SUPPLIES 1,751 24 31 2,000 2,000 TOTAL - SUPPLIES7,057 24 31 8,300 2,500 101 41410 309 SOFTWARE & SUPPORT - - - - 4,500 PollWorker Hub Software101 41410 321 MILEAGE/TRAVEL 387 - - 1,000 1,200 Judge Training / County GC Pickups & Dropoffs101 41410 350 PRINT & PUBLISHING 605 - 155 1,500 1,000 Newspaper Notices / Ballot Printing101 41410 390 CONTRACTED SERVICES - - - 560 560 Courier Services (4 Trips Each Election)101 41410 410 RENTALS 2,600 2,600 - 2,800 2,400 Annual Maintenance & Support - Wright County Lease: DS200 (7) + Omni (5)TOTAL - SERVICES & OTHER CHARGES 3,592 2,600 155 5,860 9,660 101 41410 501 EQUIPMENT 6,001 3,957 - 1,500 - TOTAL - CAPITAL OUTLAY6,001 3,957 - 1,500 - DEPARTMENT TOTAL73,194$ 6,836$ 553$ 84,408$ 65,831$ Change ($)(18,577) Change (%)-22.01%41410 - ElectionsAccount Number11 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41550 390 CONTRACTED SERVICES 162,700$ 164,295$ 170,795$ 168,075$ 171,510$ $15.00 Per Parcel (10,434) + 2026 New Construction (250 @ $60 Each)TOTAL - SERVICES & OTHER CHARGES 162,700 164,295 170,795 168,075 171,510 DEPARTMENT TOTAL162,700$ 164,295$ 170,795$ 168,075$ 171,510$ Change ($) 3,435 Change (%) 2.04%41550 - AssessingAccount Number12 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41600 101 FULL-TIME EMPLOYEES REGULAR 177,052$ 263,267$ 150,984$ 291,443$ 407,836$ Assistant Finance Director (March Hiring Timeline)101 41600 102 FULL-TIME - OVERTIME 7,193 630 443 500 600 101 41600 119 PAYROLL ALLOCATION (193) (703) - (400) (500) TIF Districts - Administrative Services Allocation101 41600 121 PERA 13,374 19,802 11,317 21,896 30,633 101 41600 122 FICA AND MEDICARE 14,164 19,143 10,587 22,334 31,245 101 41600 130 OTHER EMPLOYER PAID INS 17,219 22,853 25,067 33,802 82,763 101 41600 135 MN PAID LEAVE - - 702 1,285 1,797 101 41600 150 WORKERS COMPENSATION 1,026 668 1,220 765 873 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES229,833 325,659 200,321 371,625 555,247 101 41600 201 OFFICE SUPPLIES AND EXPENSES 588 455 - 1,000 800 101 41600 225 UNIFORMS/CLOTHING ALLOWANCE 194 80 - 150 150 City Logo Wear (3 @ $50 Annually)TOTAL - SUPPLIES782 535 - 1,150 950 101 41600 304 ACCOUNTING & AUDITING 34,900 36,200 37,900 40,935 43,500 Audit Services ($38,500) and Single Audit ($5,000)101 41600 309 SOFTWARE & SUPPORT 14,464 16,271 17,834 17,000 18,000 See Detailed Attachment101 41600 321 MILEAGE/TRAVEL 230 381 135 500 400 101 41600 350 PRINT & PUBLISHING 1,811 3,834 1,378 4,515 4,015 See Detailed Attachment101 41600 355 DUES & MEMBERSHIPS512 432 835 770 785 See Detailed Attachment101 41600 360 EDUCATION/TRAINING/CONFERENCES4,064 2,488 4,382 6,100 6,050 See Detailed Attachment101 41600 361 LIABILITY AND PROPERTY INSURAN1,407 1,428 1,097 1,520 1,608 Based on Actual 2025-2026 Premiums + 10% Inflation101 41600 390 CONTRACTED SERVICES2,893 1,687 1,668 2,350 1,800 See Detailed Attachment101 41600 437 BANK SERVICE CHARGES2,654 3,436 3,194 3,150 4,120 Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average + 3%TOTAL - SERVICES & OTHER CHARGES62,936 66,157 68,424 76,840 80,278 DEPARTMENT TOTAL293,551$ 392,351$ 268,745$ 449,615$ 636,475$ Change ($)186,860 Change (%)41.56%41600 - FinanceAccount Number13 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsFinanceBudget Budget2026 2027 Item Detail / Description Comment14,000$ 15,000$ Caselle Financial Software - Annual Maintenance & Support3,000 3,000 Plan-It - Capital Improvement Plan Sofware - Annual Maintenance & Support17,000 18,000 2,500$ 2,000$ Wright County - Truth In Taxation Notices1,000 1,000 Newspaper Publishing (Budget, Summary Financial Reports)425 425 Printing - Comprehensive Annual Financial Reports590 590 Application Fee - Annual Comprehensive Financial Report Award Program4,515 4,015 190$ 190$ National Government Finance Officer's Association Dues280 320 State Government Finance Officer's Association Dues (4)125 100 CPA License Renewal - Finance Director175 175 Certified Public Finance Officer's Program Dues - Accountant770 785 1,100$ 1,200$ (2) MN GFOA Annual Conference Registration & Lodging3,200 3,200 (1) GFOA Annual Conference Registration, Lodging, Travel & Per Diems500 400 Various Continuing Education Seminars (CPFO, CLA, KDV, ABDO, MN GFOA, MNCPA, Etc.)630 630 Continuing Education Software Package182 184 Safe Assure - Employee Safety Training Program400 400 Civic Systems Annual Sumposium88 36 Rounding6,100 6,050 300$ 300$ Wright County - Audit Verification Report + Annual Auditor Certificate750 500 Wright County - Special Assessment Administration Fees1,300 800 Amazon Prime - Business Purchasing Account Subscription- 200 E-Filing for IRS 1099 Forms2,350 1,800 101-41600-360Employment 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 / CONFERENCE101-41600-390CONTRACTED SERVICESAccount No. & Description101-41600-350PRINT & PUBLISHING101-41600-355DUES & MEMBERSHIPS101-41600-309SOFTWARE & SUPPORT14 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41650 101 FULL-TIME EMPLOYEES REGULAR 97,970$ 111,637$ 79,254$ 169,200$ 223,463$ 101 41650 121 PERA 7,348 8,373 5,944 12,690 16,760 101 41650 122 FICA AND MEDICARE 7,339 7,630 5,497 12,944 17,095 101 41650 130 OTHER EMPLOYER PAID INS 9,762 15,574 13,240 29,927 33,073 101 41650 135 MN PAID LEAVE - - 364 744 983 101 41650 150 WORKERS COMPENSATION 213 289 693 335 546 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES122,633 143,503 104,991 225,840 291,920 101 41650 210 OPERATING SUPPLIES 1,280 2,847 1,502 4,500 4,500 101 41650 225 UNIFORMS/CLOTHING ALLOWANCE - - - 100 100 City Logo Wear (2 @ $50 Annually)TOTAL - SUPPLIES1,280 2,847 1,502 4,600 4,600 101 41650 309 SOFTWARE & SUPPORT 55,158 33,296 25,004 40,800 55,000 See Detailed Attachment101 41650 320 TELEPHONE 611 662 307 1,160 1,160 Cell Phones ($40 x 2) + Replacement Allowance ($200)101 41650 321 MILEAGE/TRAVEL 546 656 - 500 2,160 Vehicle Allowance - $90 Per Month for Two IT Positions (~3,000 Miles)101 41650 355 DUES & MEMBERSHIPS - - - - 3,750 MS-ISAC Membership (Previously Free, Now a Fee Due to Federal Funding101 41650 360 EDUCATION/TRAINING/CONFERENCES - 495 70 2,000 2,000 See Detailed Attachment101 41650 361 LIABILITY AND PROPERTY INSURAN 4,511 4,884 3,540 4,909 5,192 Based on Actual 2025-2026 Premiums + 10% Inflation10141650 390 CONTRACTED SERVICES3,444 2,705 683 5,000 5,000 TOTAL - SERVICES & OTHER CHARGES64,270 42,698 29,603 54,369 74,262 101 41650 501 EQUIPMENT12,753 17,927 10,923 16,100 22,500 See Detailed AttachmentTOTAL - CAPITAL OUTLAY12,753 17,927 10,923 16,100 22,500 DEPARTMENT TOTAL200,935$ 206,975$ 147,019$ 300,909$ 393,282$ Change ($)92,373 Change (%)30.70%41650 - Information TechnologyAccount Number15 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsInformation TechnologyBudget Budget2026 2027 Item Detail / Description Comment5,200$ 5,400$ Email Spam Filter2,000 2,000 Annual Firewall Protection & Related Services15,960 21,513 MS Office 365 (71 Licenses @ $303 Annually)825 825 Microsoft - Email Account Licenses & Hosting (8 Licenses)1,960 3,230 Crowdstrike MDR - Endpoint Protection (85 Computers at $38 Each)2,500 2,200 ZOOM - Virtual Meetings Software5,400 7,250 Adobe PDF Software Subscriptions (50 at $145 Annually)1,200 1,200 DNS Hosting5,700 11,300 Avigilon Door and Camera Licenses 46 Doors & 17 Cameras55 82 Rounding40,800 55,000 80$ 92$ Safe Assure - Employee Safety Training Program1,900 1,900 Conferences & Training Seminars (Cyber-Security, Networking, Etc.)20 8 Rounding- - 2,000 2,000 16,100$ 22,500$ Computer Replacements & Additions (8)- - - - 16,100 22,500 101-41650-501The IT Manager reviews the computer replacement schedule on an annual basis. The exepcted useful life of a computer is between 4 and 5 years.EQUIPMENTAccount No. & Description101-41650-309Avigilion Door and Camera Licenses were increased as more locations are added throughout the City facilities. This is a yearly licence cost as we are on a cloud based system.SOFTWARE & SUPPORT101-41650-360EDUCATION / TRAINING / CONFERENCE16 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41700 301 LEGAL SERVICES 40,750$ 38,233$ 20,197$ 38,110$ 41,200$ Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average + 3% RatesTOTAL - SERVICES & OTHER CHARGES 40,750 38,233 20,197 38,110 41,200 DEPARTMENT TOTAL40,750$ 38,233$ 20,197$ 38,110$ 41,200$ Change ($) 3,090 Change (%) 8.11%41700 - LegalAccount Number17 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41800 101 FULL-TIME EMPLOYEES REGULAR 117,603$ 100,958$ 102,014$ 204,290$ 238,268$ 101 41800 102 FULL-TIME - OVERTIME - - 1,337 - 1,000 101 41800 121 PERA 8,820 7,291 7,751 15,322 17,945 101 41800 122 FICA AND MEDICARE 8,427 7,445 7,388 15,628 18,304 101 41800 130 OTHER EMPLOYER PAID INS 13,738 18,577 16,994 34,921 33,704 101 41800 135 MN PAID LEAVE - - 473 899 1,053 101 41800 150 WORKERS COMPENSATION 469 331 778 385 609 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES149,057 134,602 136,734 271,445 310,883 101 41800 225 UNIFORMS/CLOTHING ALLOWANCE 60 145 - 250 250 Clothing Allowance ($200) + City Logo Wear (1@ $50 Annually)TOTAL - SUPPLIES60 145 - 250 250 101 41800 320 TELEPHONE 495 512 230 680 680 Cell Phones ($40 x 1) + Replacement Allowance ($200)101 41800 309 SOFTWARE & SUPPORT 9,830 16,307 8,974 16,000 18,000 BambooHR - Payroll, HR, Performance Management, Benefits Administration101 41800 321 MILEAGE/TRAVEL - - - 200 200 101 41800 355 DUES & MEMBERSHIPS 1,209 1,223 1,378 1,705 1,715 See Detailed Attachment101 41800 360 EDUCATION/TRAINING/CONFERENCES 6,807 13,971 4,154 10,725 13,650 See Detailed Attachment101 41800 361 LIABILITY AND PROPERTY INSURAN 667 617 548 760 804 Based on Actual 2025-2026 Premiums + 10% Inflation101 41800 390 CONTRACTED SERVICES13,777 3,575 2,395 10,600 51,600 See Detailed AttachmentTOTAL - SERVICES & OTHER CHARGES32,785 36,205 17,679 40,670 86,649 DEPARTMENT TOTAL181,902$ 170,952$ 154,413$ 312,365$ 397,782$ Change ($)85,417 Change (%)27.35%41800 - Human ResourcesAccount Number18 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsHuman ResourcesBudget Budget2026 2027 Item Detail / Description Comment230$ 240$ (1) Minnesota City/County Management Association (MCMA) + APMP Membership950 950 (1) ICMA Membership200 200 MERSC Program Membership for Employee Benefits250 250 Drug Screen Membership & Annual Membership - Northland Occupational Health75 75 (1) Minnesota PSHRA Membership1,705 1,715 92$ 92$ Safe Assure - Employee Safety Training Program950 950 MCMA Annual Conference Registration & Lodging100 - MCMA Winter Workshop- 1,800 Compass Peer Group7,500 5,000 Leadership & Supervisory Training for Organization1,650 2,200 Employee Recognition Events (58 Budget FT & ~30 PT Staff @ $25)280 280 Wright County City Administrator & HR Networking Groups150 150 APMP Conference & Meetings- 2,500 Abdo Engage - Yearlong Training Seminar for HR Professionals- 150 Minnesota PSHRA Conference- 500 Human Resources Seminars & Training Sessions3 28 Rounding10,725 13,650 2,500$ 2,500$ Insights Discovery Profiles (New Hires)5,000 5,000 Annual Training or Team Building Session - All Staff- 40,000 Compensation & Classification Study (Last in 2023)600 600 Alerus Cobra Benefits Administration960 960 Wageworks F.S.A. Benefits Administration ($80 Monthly)1,500 2,500 Job Description Scoring & Human Resource Contracted Services40 40 Rounding10,600 51,600 101-41800-390HR Contracted Services are for scoring future job description additions/modifications. Increase to all staff training due to price quotes.CONTRACTED SERVICESAccount No. & Description101-41800-355DUES & MEMBERSHIPS101-41800-360Compass Peer Group - professional facilitated city government for goal setting, human resources in local government, policy and program implementation, and network to Minnesota city government leaders and training materials.EDUCATION / TRAINING / CONFERENCE19 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41850 101 FULL-TIME EMPLOYEES REGULAR -$ -$ 43,140$ 81,637$ 88,551$ 101 41850 102 FULL-TIME - OVERTIME - 110 715 - 750 101 41850 104 PART-TIME - EMPLOYEES REGULAR 36,415 61,606 - - - 101 41850 121 PERA 2,731 4,629 3,289 6,123 6,698 101 41850 122 FICA AND MEDICARE 2,475 3,861 3,253 6,245 6,832 101 41850 130 OTHER EMPLOYER PAID INS 6,952 14,510 8,411 19,723 14,668 101 41850 135 MN PAID LEAVE - - 201 359 393 101 41850 150 WORKERS COMPENSATION 88 147 322 195 235 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES48,660 84,862 59,331 114,282 118,127 101 41850 225 UNIFORMS/CLOTHING ALLOWANCE - 122 - 50 50 City Logo Wear (1 @ $50 Annually)TOTAL - SUPPLIES- 122 - 50 50 101 41850 309 SOFTWARE & SUPPORT - 12,266 14,820 17,800 26,150 See Detailed Attachment101 41850 320 TELEPHONE 355 512 230 680 680 Cell Phones ($40 x 1) + Replacement Allowance ($200)101 41850 321 MILEAGE/TRAVEL 185 151 - 200 200 101 41850 350 PRINT & PUBLISHING - 788 1,965 5,000 3,000 Brochures, Flyers & Postcards for Public Events101 41850 355 DUES & MEMBERSHIPS - 304 99 300 300 MAGC & GSMA Membership Dues10141850 360 EDUCATION/TRAINING/CONFERENCES150 828 391 1,700 1,950 See Detailed Attachment101 41850 361 LIABILITY AND PROPERTY INSURAN57 248 235 327 345 Based on Actual 2025-2026 Premiums + 10% Inflation101 41850 390 CONTRACTED SERVICES- 34,693 14,944 26,000 42,500 See Detailed AttachmentTOTAL - SERVICES & OTHER CHARGES746 49,791 32,684 52,007 75,125 DEPARTMENT TOTAL49,407$ 134,775$ 92,015$ 166,339$ 193,302$ Change ($)26,963 Change (%)16.21%41850 - CommunicationsAccount Number20 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsCommunicationsBudget Budget2026 2027 Item Detail / Description Comment9,247$ 9,709$ City Website License and Support (CivicPlus)3,000 3,500 Communications Software System - E Newsletters & Alerts900 1,000 Adobe Design Suite Software125 125 Canva Design Software4,500 4,800 ADA Compliance Management - Audio Eye- 7,000 Adobe PDF - ADA Compliance for Website28 16 Rounding17,800 26,150 1,000$ 1,000$ Government Communications Training Sessions500 750 I-94 Chamber / Elk River Chamber / Wright County EDP - Events150 150 MAGC Annual Conference46 46 Safe Assure - Employee Safety Training Program4 4 Rounding1,700 1,950 26,000$ 30,488$ Otsego View (Approximately $7,400 Per Edition) + New Development Postage- 12,000 Video Production Services (Fifteen Two Media)- 12 Rounding26,000 42,500 101-41850-390Fifteen Two Media is a local Otsego business specializing in professional and creative video production services.CONTRACTED SERVICESAccount No. & Description101-41850-309New Website Content Accessibility Guidelines (WCAG) standards required by U.S. Department of Justice – to meet requirements of ADA for city websites and other content.SOFTWARE & SUPPORT101-41850-360EDUCATION / TRAINING / CONFERENCE21 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41940 210 OPERATING SUPPLIES 6,840$ 7,476$ 3,259$ 7,000$ 7,000$ Kitchen Supplies / Coffee / Bottled Water / Cooler Rental / Building SuppliesTOTAL - SUPPLIES6,840 7,476 3,259 7,000 7,000 101 41940 320 TELEPHONE 1,943 1,985 187 2,220 - Canceled Centurylink in 2026 (Fire Panel now Served by W/H)101 41940 322 UTILITIES17,813 21,040 13,527 27,044 23,700 Natural Gas (Centerpoint); Electric (Wright Hennepin); Data (Spectrum)101 41940 325 GARBAGE SERVICE3,100 2,188 1,367 2,100 2,400 Garbage and Recycling Services (12 Months at $200)101 41940 361 LIABILITY AND PROPERTY INSURAN3,999 4,788 3,569 4,949 5,235 Based on Actual 2025-2026 Premiums + 10% Inflation101 41940 389 CLEANING SERVICES5,281 10,846 7,407 11,250 11,574 101 41940 390 CONTRACTED SERVICES3,180 4,875 3,001 6,400 6,800 See Detailed Attachment101 41940 402 REPAIRS/MAINT BUILDINGS7,255 7,551 991 7,750 7,750 See Detailed Attachment101 41940 410 RENTALS2,037 2,064 1,364 2,200 2,000 Color Copier/Printer/Scanner (Quarterly Lease + $100 Quarterly)TOTAL - SERVICES & OTHER CHARGES44,609 55,337 31,413 63,913 59,459 101 41940 501 EQUIPMENT6,903 3,100 - 3,100 3,100 Replacement and Additonal Furniture for Meeting and Office Space101 41940 525 BUILDING IMPROVEMENTS1,085 1,346 - 5,000 5,000 Allowance for Minor Building ImprovementsTOTAL - CAPITAL OUTLAY7,987 4,446 - 8,100 8,100 DEPARTMENT TOTAL59,436$ 67,260$ 34,672$ 79,013$ 74,559$ Change ($)(4,454) Change (%)-5.64%41940 - Prairie CenterAccount Number22 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsPrairie CenterBudget Budget2026 2027 Item Detail / Description Comment540$ 540$ Pest Control ($135 Per Quarter)996 996 Wright Hennepin - Fire Alarm Monitoring ($83 Monthly)200 200 Carpet Cleaning500 500 Fire Alarm System Testing & Inspections250 400 Window Cleaning500 1,000 Well and Septic System Services800 900 Generator Inspection & Maintenance2,520 2,220 AED ($135 Per Month) & First-Aid Cabinet Service Agreements ($50 Per Month)94 44 Rounding6,400 6,800 3,000$ 3,000$ HVAC2,000 2,000 Electrical, Plumbing & Equipment Failures750 750 Windows, Doors, Locks, Keys, Etc.2,000 2,000 Repair & Maintenance Supplies Conducted by City Staff & Other Unidentifed Repairs- - 7,750 7,750 101-41940-402REPAIRS/MAINT BUILDINGSAccount No. & Description101-41940-390CONTRACTED SERVICES23 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41945 101 FULL-TIME EMPLOYEES REGULAR -$ -$ -$ -$ 56,470$ Facilities Maintenance Supervisor (Jul Hiring Timeline)101 41945 121 PERA - - - - 4,235 101 41945 122 FICA AND MEDICARE - - - - 4,320 101 41945 130 OTHER EMPLOYER PAID INS - - - - 11,287 101 41945 135 MN PAID LEAVE - - - - 248 TOTAL - PERSONAL SERVICES- - - - 76,560 101 41945 206 POSTAGE 3,596 6,055 1,500 4,000 4,000 Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average101 41945 210 OPERATING SUPPLIES 4,321 3,639 3,359 4,000 4,000 Kitchen Supplies / Coffee / Bottled Water / Cooler Rental / Building SuppliesTOTAL - SUPPLIES7,918 9,694 4,859 8,000 8,000 101 41945 320 TELEPHONE 8,526 8,374 4,575 8,700 7,800 CenturyLink (Elevator) & Nova (Phones) - $650 Monthly101 41945 322 UTILITIES 36,528 45,262 30,254 46,044 43,700 Natural Gas (Centerpoint); Electric (Wright Hennepin); Data (Spectrum)101 41945 325 GARBAGE SERVICE 19,703 17,735 10,556 19,300 18,000 Garbage & Recycling Dumpsters101 41945 361 LIABILITY AND PROPERTY INS 12,471 12,811 9,641 13,369 14,141 Based on Actual 2025-2026 Premiums + 10% Inflation101 41945 389 CLEANING SERVICES 8,894 8,747 5,807 11,000 10,800 See Detailed Attachment101 41945 390 CONTRACTED SERVICES 18,924 14,725 13,913 15,300 18,100 See Detailed Attachment101 41945 402 REPAIRS/MAINT BUILDINGS 32,869 14,875 13,901 20,000 20,000 See Detailed Attachment101 41945 410 RENTALS12,085 12,483 7,983 14,000 13,000 See Detailed AttachmentTOTAL - SERVICES & OTHER CHARGES150,000 135,012 96,631 147,713 145,541 101 41945 501 EQUIPMENT3,169 2,469 3,041 5,000 5,000 Replacement and Additonal Furniture for Meeting and Office Space101 41945 525 BUILDING IMPROVEMENTS2,486 5,048 5,389 5,000 5,000 Allowance for Minor Building ImprovementsTOTAL - CAPITAL OUTLAY5,655 7,517 8,430 10,000 10,000 DEPARTMENT TOTAL163,572$ 152,223$ 109,919$ 165,713$ 240,101$ Change ($)74,388 Change (%)44.89%41945 - City Hall & Public Works BuildingAccount Number24 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsCity Hall & PW BuildingBudget Budget2026 2027 Item Detail / Description Comment7,935$ 8,063$ Cleaning Service ($662 Monthly + 3% Inflation)1,575 1,398 Cleaning Supplies (Paper Towels, Hand Soap, Sanitizer, Bathroom Tissue, Etc.)800 800 Interior and Exterior Window Cleaning650 500 Floor Cleaning40 39 Rounding11,000 10,800 600$ 900$ Wright Hennepin - Fire Alarm Monitoring ($75 Monthly)1,500 2,000 Elevator Service Contract & Service Calls and DOLI Permit20 50 MN Department of Labor & Industry - Boiler and Pressure Vessel Inspection Fee700 700 Pest Control (Approximately $175 Per Quarter)600 600 Septic Tank Pumping1,000 1,000 Fire Alarms & Sprinkler Inspection Services900 2,000 Generator Inspection & Maintenance1,000 1,000 Overhead Crane Inspection2,000 3,000 Fuel Island Inspection & Service Calls650 650 Hoist Lift Inspection & Maintenance750 750 Salt Shed Annual Inspection1,000 1,400 Fire Extinguishers Annual Inspections & Maintenance500 500 RPZ Annual Testing & Inspection4,080 3,480 AED ($115 Per Month) & First-Aid Cabinet Service Agreements ($175 Per Month)- 70 Rounding15,300 18,100 9,000$ 9,000$ HVAC4,500 4,500 Electrical, Plumbing, Equipment Failures3,000 3,000 Garage & Entrance Doors Service & Maintenance3,500 3,500 Repair & Maintenance Supplies Conducted by City Staff20,000 20,000 3,596$ 3,596$ Lease - Wide Format Printer1,944 1,944 Lease - Color Copier/Printer/Scanner (Second Floor)1,776 1,776 Lease - Color Copier/Printer/Scanner (Main Floor)2,416 2,268 Lease - Postage Machine + R/M + Supplies3,600 3,000 Cost of Print/Copy Overages668 416 Rounding14,000 13,000 101-41945-410RENTALSAccount No. & Description101-41945-390CONTRACTED SERVICES101-41945-389CLEANING SERVICES101-41945-402REPAIRS/MAINT BUILDINGS25 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 41950 322 UTILITIES 3,443$ 4,273$ 2,603$ 4,100$ 4,100$ Gas & Electric Utilities for Old Town Site (Hall Building + Shop Building)101 41950 361 LIABILITY AND PROPERTY INS 957 1,583 1,152 1,597 1,690 Based on Actual 2025-2026 Premiums + 10% Inflation101 41950 390 CONTRACTED SERVICES 10 - 25 10 25 MnDOLI - Air Compressor Inspection FeeTOTAL - SERVICES & OTHER CHARGES 4,410 5,856 3,780 5,707 5,815 DEPARTMENT TOTAL4,410$ 5,856$ 3,780$ 5,707$ 5,815$ Change ($) 108 Change (%) 1.89%41950 - Old Township SiteAccount Number26 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 42100 310 MISCELLANEOUS 36,882$ 38,368$ 22,065$ 38,900$ 38,900$ Court Fines - Pass Through to Wright County - Offsets Revenue Amount101 42100 390 CONTRACTED SERVICES 2,027,077 2,007,500 1,173,356 2,047,835 2,169,107 Contract for 18,250 Hours at $122/HR (Less $57,393 from Lawful Gambling)TOTAL - SERVICES & OTHER CHARGES 2,063,959 2,045,868 1,195,421 2,086,735 2,208,007 DEPARTMENT TOTAL2,063,959$ 2,045,868$ 1,195,421$ 2,086,735$ 2,208,007$ Change ($) 121,272 Change (%) 5.81%42100 - Police ServicesAccount Number27 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 42150 104 PART-TIME EMPLOYEES REGULAR 680$ 1,180$ -$ 1,920$ 1,920$ 7 Members + Alternate - 12 Meetings at $20 Per MeetingTOTAL - PERSONAL SERVICES680 1,180 - 1,920 1,920 101 42150 210 OPERATING SUPPLIES 1,582 728 34 500 500 TOTAL - SUPPLIES1,582 728 34 500 500 DEPARTMENT TOTAL2,262$ 1,908$ 34$ 2,420$ 2,420$ Change ($) - Change (%) 0.00%42150 - Public Safety CommissionAccount Number28 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 42200 101 FULL-TIME EMPLOYEES REGULAR 142,660$ 108,268$ 40,344$ 250,210$ 981,406$ Chief / Captains (3) / Firefighters (6)101 42200 102 FULL-TIME - OVERTIME - - - - 66,583 FLSA Shifts / Training / Callbacks101 42200 104 PART-TIME - EMPLOYEES REGULAR - 2,254 1,328 40,800 139,700 Firefighters (20)101 42200 106 CONTRACTED EMPLOYEES - 76,593 - - 117,000 Contract Fire Marshal - 30 Hours Per Week @ $75 Per Hour101 42200 121 PERA 10,700 7,583 7,141 27,602 210,221 101 42200 122 FICA AND MEDICARE 10,715 8,363 3,167 22,262 17,221 101 42200 130 OTHER EMPLOYER PAID INS 16,825 12,306 634 39,909 195,524 101 42200 135 MN PAID LEAVE - - 183 1,280 5,226 101 42200 150 WORKERS COMPENSATION 4,869 386 36,955 435 37,846 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES 185,769 215,752 89,752 382,498 1,770,727 101 42200 201 OFFICE SUPPLIES 436 1,113 25,988 500 - 101 42200 202 FUEL 1,353 731 107 5,000 17,000 101 42200 208 MEETING SUPPLIES 230 - 202 400 400 Host Wright County Chief's Association Meeting - Once per Year101 42200 210 FIRE OPERATION SUPPLIES 809 2,494 4,704 2,500 25,150 See Detailed Attachment101 42200 220 APPARATUS OPERATING SUPPLIES - - - - 5,000 See Detailed Attachment101 42200 225 UNIFORMS/CLOTHING ALLOWANCE 427 284 5,227 400 14,000 See Detailed Attachment101 42200 227 SAFETY SUPPLIES- - - - 45,445 See Detailed Attachment101 42200 240 SMALL TOOLS/EQUIPMENT632 1,171 1,482 2,500 2,500 101 42200 298 FLEET ALLOCATION- - - 1,000 1,000 TOTAL - SUPPLIES3,887 5,792 37,710 12,300 110,495 101 42200 309 SOFTWARE & SUPPORT63 65 15,600 1,200 35,200 See Detailed Attachment101 42200 320 TELEPHONE2,068 829 620 2,240 6,800 See Detailed Attachment101 42200 350 PRINT & PUBLISHING1,651 1,027 246 2,700 11,970 See Detailed Attachment101 42200 355 DUES & MEMBERSHIPS100 325 100 300 825 See Detailed Attachment101 42200 360 EDUCATION/TRAINING/CONFERENCES4,746 2,753 161 14,100 48,400 See Detailed Attachment101 42200 361 LIABILITY AND PROPERTY INSURAN313 557 869 1,205 1,275 Based on Actual 2025-2026 Premiums + 10% Inflation101 42200 390 CONTRACTED SERVICES- - - - 16,000 See Detailed Attachment101 42200 390 CONTRACTED SERVICES1,200,943 1,379,011 1,635,608 1,635,607 146,083 Calculation Details BelowTOTAL - SERVICES & OTHER CHARGES1,209,885 1,384,566 1,653,204 1,657,352 266,553 101 42200 501 EQUIPMENT- - - - 10,000 Allowance for Small EquipmentTOTAL - CAPITAL OUTLAY- - - - 10,000 DEPARTMENT TOTAL1,399,540$ 1,606,111$ 1,780,667$ 2,052,150$ 2,157,775$ Change ($) 105,625 Change (%) 5.15%Albertville 589,923$ 714,499$ 931,238$ 931,238$ -$ Elk River 422,411 412,179 441,406 441,406 146,083 Net Budget ($2,368,919; Otsego Portion 18.50%; January - April)Rogers 188,609 252,333 262,964 262,964 - Other - - - - - Total1,200,943 1,379,011 1,635,608 1,635,607 146,083 Difference 0 0 (0) 0 0 42200 - Fire ProtectionAccount Number 29 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsFire ProtectionBudget Budget2026 2027 Item Detail / Description Comment2,500$ -$ Prior Year Total- 6,525 Pre-Employment (Background, Medical, Drug Screen, and Psychological)- 8,000 Medical Supplies- 2,250 Firefighting Foam- 4,500 Hose- 300 Floor Dry- 250 Fire Extinguisher Recharge- 125 Sawzall blades- 200 Boardup Supplies- 2,000 Nozzles and Repair- 1,000 Misc.- - 2,500 25,150 -$ -$ Prior Year Total- 2,200 Pump Repairs- 750 Tire Repair- 125 Oil- 100 Antifreeze- 75 Windshield Washer Fluid- 1,200 Truck Soap- 50 Brushes- 100 Drying Supplies- 400 Misc.- - - 5,000 400$ -$ Prior Year Total- 6,000 FT Clothing Allowance ($600 x 10)- 4,000 PT Clothing Allowance ($200 x 20)- 4,000 New Hire Clothing Allowance ($800 x 5)- - 400 14,000 -$ -$ Prior Year Total- 17,200 Turnout Gear ($4,300/set) - Second Set for Full-Time Staff- 21,500 Turnout Gear ($4,300/set) - New Staff (Estimated 5)- 1,875 Boots New Staff ($375)- 1,800 Gloves New Staff ($180)- 2,500 Helmets New Staff ($500 with leather shield)- 170 Safety Glasses(anti fog)- 400 Flashlights- - - 45,445 1,200$ -$ Prior Year Total- 13,500 First Due- 4,500 Radio Support - Wright County 800mhz (33 Radios)- 9,200 Lexipol- 8,000 Emergency Service Perspectives-Data Analysis- - 1,200 35,200 101-42200-309SOFTWARE & SUPPORTAccount No. & Description101-42200-210FIRE OPERATION SUPPLIES101-42200-220APPARATUS OPERATING SUPPLIES101-42200-225UNIFORMS/CLOTHING ALLOWANCE101-42200-227SAFETY SUPPLIES30 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsFire Protection2,240$ -$ Prior Year Total- 1,940 Cell Phones ($40 x 3) + Replacement Allowance ($500)- 500 Pagers- 4,360 Tablets ($40 x 7) + Replacement Allowance ($1,000)- - 2,240 6,800 2,700$ -$ Prior Year Total- 450 Code Books- 10,000 Fire Prevention Materials- 250 Little Library- 200 Job Postings- 200 Flyers- 250 Digital I-Codes- 620 NFPA Link - - 2,700 11,970 300$ -$ Prior Year Total- 125 State Chief- 175 Metro Chief- 120 Fire Marshall (3@ $40)- 180 ICC Membership- 225 National Fire Protection Association- - 300 825 103$ 459$ Safe Assure - Employee Safety Training Program- 7,500 Fire Department Instructor Conference- 800 Fire Marshal Conference- 6,500 EMS CE Training Allina- 5,000 EMR Allina - 10,000 Contracted Training for CE- 2,500 Consumable Training Supplies (ex-smoke, plywood, straw)1,000 1,600 State Fire Chief's Association Conference12,938 14,000 Fire & Resuce Training - Firefighter 1 & 2 / Hazardous Materials / EMR59 41 Rounding- - 14,100 48,400 1,635,607$ -$ Prior Year Total- 7,000 Medical Direction- 3,900 Hose Testing- 1,200 Apparatus Pump Testing- 1,400 Ladder Testing-Ground & Aerial- 800 Apparatus Pump Service- 750 Knox Key Secure Program- 950 SCBA Fill Station Service and Air Testing- - 1,635,607 16,000 101-42200-390CONTRACTED SERVICES101-42200-320TELEPHONE101-42200-355DUES & MEMBERSHIPS101-42200-350PRINT & PUBLISHING101-42200-360EDUCATION / TRAINING / CONFERENCE31 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 42250 201 OFFICE SUPPLIES AND EXPENSES -$ -$ -$ 1,000$ 3,350$ See Detailed Attachment101 42250 210 OPERATING SUPPLIES - - 200 2,500 11,425 See Detailed Attachment101 42250 240 SMALL TOOLS/EQUIPMENT - - - - 1,600 See Detailed AttachmentTOTAL - SUPPLIES- - 200 3,500 16,375 101 42250 320 TELEPHONE - - - 300 - 101 42250 322 UTILITIES - - 9,110 18,823 71,000 See Detailed Attachment101 42250 325 GARBAGE SERVICE - - - 1,609 2,400 Based on DRAFT 2027 Budget for Prairie Center Facility101 42250 361 LIABILITY AND PROPERTY INS - - - 4,095 14,141 Based on DRAFT 2027 Budget for City Hall & Public Works Facility101 42250 389 CLEANING SERVICES - - 3,339 1,500 9,450 See Detailed Attachment101 42250 390 CONTRACTED SERVICES - - 946 6,240 10,900 See Detailed Attachment101 42250 402 REPAIRS/MAINT BUILDINGS - - 878 1,000 8,200 See Detailed AttachmentTOTAL - SERVICES & OTHER CHARGES - - 14,272 33,567 116,091 DEPARTMENT TOTAL-$ -$ 14,472$ 37,067$ 132,466$ Change ($) 95,399 Change (%) 257.37%42250 - Fire Station BuildingAccount Number32 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsFire & Emergency Services FacilityBudget Budget2026 2027 Item Detail / Description Comment1,000$ -$ Prior Year Total- 500 Copier Maintenance Agreement- 350 Copier Printing Fees- 2,500 General Office Supplies- - 1,000 3,350 2,500$ -$ Prior Year Total- 200 Public Hallway AED Maintenance & Supplies- 3,750 HVAC Filters- 350 Coffee Service- 3,500 Cleaning Supplies - Non Public Spaces- 1,250 Restroom Supplies- 150 Kitchen Supplies- 150 Laundry Detergent- 175 Misc. Fluids (Brake Clean, WD40…)- 1,500 Hotsy Soap- 400 Softner Salt- - 2,500 11,425 -$ -$ Prior Year Total- 200 Apparatus Bays - Brooms/Mops- 250 Hand Tools - Shovels/Wrenches/Hammers/Grease Guns/Etc.- 500 Power Tools - Drills/Saws/Etc.- 350 Grounds Maintenance Tools - Shovels/Hoses/Etc.- 300 Misc.- - - 1,600 18,823$ -$ Prior Year Total- 21,567 Electrical (Wright-Hennepin) - 4 Month Average, Annualized (Per K/A)- 29,063 Natural Gas (CenterPoint) - 8 Month Average, Annualized, at 90% (Per K/A)- 9,600 Water, Sanitary Sewer and Storm Water (City of Otsego)- 10,164 Fiber Data (Spectrum)- 606 Rounding- - 18,823 71,000 Account No. & Description101-42250-210OPERATING SUPPLIES101-42250-201OFFICE SUPPLIES 101-42250-240SMALL TOOLS/EQUIPMENTS101-42250-322UTILITIES33 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsFire & Emergency Services Facility1,500$ -$ Prior Year Total- 8,200 Cleaning Service ($662 Monthly + 3% Inflation)- 1,250 Cleaning Supplies (Paper Towels, Hand Soap, Sanitizer, Bathroom Tissue, Etc.)- - 1,500 9,450 300$ 600$ Wright Hennepin - Fire Alarm Monitoring ($50 Monthly)200 200 Boiler License - MN Department of Labor (2)350 700 Pest Control (Approximately $175 Per Quarter)1,200 1,200 Fire Alarms & Sprinkler Inspection Services1,000 1,400 Generator Inspection & Maintenance200 200 Carpet Cleaning250 1,000 Window Cleaning500 500 Fire Extinguishers Annual Inspections & Maintenance200 450 RPZ Annual Testing & Inspection2,040 - AED & First-Aid Cabinet Service Agreements- 4,100 Prairie Grass Maintenance - Spot Mowing, Herbicide Application, Spot Weed Removal- 500 Unidentified Services- 50 Rounding6,240 10,900 1,000$ -$ Prior Year Total- 3,500 HVAC- 2,000 Electrical, Plumbing, Equipment Failures- 1,500 Garage & Entrance Doors Service & Maintenance- 1,200 Repair & Maintenance Supplies Conducted by City Staff- - 1,000 8,200 101-42250-389CLEANING SERVICES101-42250-402REPAIR/MAINT BUILDINGS101-42250-390CONTRACTED SERVICES34 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 42410 101 FULL-TIME EMPLOYEES REGULAR 127,298$ 138,755$ 79,334$ 147,701$ 301,972$ Building Official (January Hiring Timeline)101 42410 102 OVERTIME 338 562 450 500 500 101 42410 121 PERA 9,533 10,449 5,984 11,115 22,685 101 42410 122 FICA AND MEDICARE 9,352 10,121 5,773 11,337 23,139 101 42410 130 OTHER EMPLOYER PAID INS 28,184 35,056 25,487 38,828 66,648 101 42410 135 MN PAID LEAVE - - 370 652 1,331 101 42410 150 WORKERS COMPENSATION 587 352 569 387 392 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES175,292 195,294 117,967 210,520 416,667 101 42410 201 OFFICE SUPPLIES AND EXPENSES 974 1,304 300 1,000 1,000 101 42410 202 FUEL 2,689 2,552 - 3,800 3,000 Allocated at Year-End Based on Percentage of Gallons Used101 42410 225 UNIFORMS/CLOTHING ALLOWANCE - - - 100 150 City Logo Wear (3 @ $50 Annually)TOTAL - SUPPLIES3,663 3,856 300 4,900 4,150 101 42410 302 ENGINEERING FEES 20,515 23,423 11,655 19,500 - Covered by City Engineer Contract in 2027101 42410 303 PLANNING FEES 7,215 9,523 4,810 6,800 8,600 Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average101 42410 309 SOFTWARE & SUPPORT 3,843 22,335 18,750 18,750 25,000 GovWell Package (Permitting, Licensing & Code Enforcement)101 42410 311 GRADING REVIEWS 26,625 36,675 7,800 38,750 40,375 298 New Permits at $125 Each + 25 Second Inspections10142410 320 TELEPHONE- 1,767 240 - 1,940 Cell Phones ($40 x 1) + Tablets ($40 x 2) + Replacement Allowance ($500)101 42410 321 MILEAGE/TRAVEL324 - 557 400 400 101 42410 338 REIMBURSABLE COSTS- - - 2,500 - 101 42410 350 PRINT & PUBLISHING- 159 - 750 750 Code Books / Septic System Owners Guide101 42410 355 DUES & MEMBERSHIPS160 515 270 350 350 See Detailed Attachment101 42410 360 EDUCATION/TRAINING/CONFERENCES96 73 81 1,600 650 See Detailed Attachment101 42410 361 LIABILITY & PROPERTY INSURANCE2,471 2,546 1,961 2,719 2,875 Based on Actual 2025-2026 Premiums + 10% Inflation101 42410 390 CONTRACTED SERVICES304,670 312,037 128,730 304,200 155,400 Average of 346 Hours Per Month (2022-2026) - Less 2,080 Hours for FTETOTAL - SERVICES & OTHER CHARGES365,918 409,052 174,854 396,319 236,340 DEPARTMENT TOTAL544,873$ 608,203$ 293,121$ 611,739$ 657,157$ Change ($)45,418 Change (%)7.42%42410 - Building SafetyAccount Number35 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsBuilding SafetyBudget Budget2026 2027 Item Detail / Description Comment150$ 150$ International Code Council Membership100 100 International Code Council Licensure (Barb)100 100 Minnesota Building Permit Technician Association Membership- - 350 350 92$ 138$ Safe Assure - Employee Safety Training Program300 300 (2) Minnesota Building Permit Technician Association Fall Conference200 200 Minnesota Building Officials Conference (Spring & Fall)1,000 - International Code Council Conference8 12 Rounding- - 1,600 650 Account No. & Description101-42410-355DUES & MEMBERSHIPS101-42410-360EDUCATION / TRAINING / CONFERENCE36 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 42500 210 OPERATING SUPPLIES 976$ 426$ -$ 4,000$ 2,000$ Siren Batteries / 800mhz Radio Batteries & SuppliesTOTAL - SUPPLIES976 426 - 4,000 2,000 101 42500 322 UTILITIES 1,050 1,609 1,749 1,000 1,700 Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average101 42500 360 EDUCATION/TRAINING/CONFERENCES - - - 1,500 1,500 NIMS / Other Emergency Related Training101 42500 390 CONTRACTED SERVICES 3,315 4,175 4,730 10,175 7,235 Wright County IT: 800 MHz radio service (7) @ $105 / Siren ServicesTOTAL - SERVICES & OTHER CHARGES 4,365 5,784 6,479 12,675 10,435 101 42500 500 CAPITAL OUTLAY (GENERAL) 3,211 17,306 - - - TOTAL - CAPITAL OUTLAY3,211 17,306 - - - DEPARTMENT TOTAL8,552$ 23,517$ 6,479$ 16,675$ 12,435$ Change ($) (4,240) Change (%) -25.43%42500 - Emergency ManagementAccount Number37 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 42710 390 CONTRACTED SERVICES 21,812$ 16,018$ 9,252$ 20,500$ 19,400$ Based on 2024 - 2025 Actuals & 2026 YTD Monthly AverageTOTAL - SERVICES & OTHER CHARGES 21,812 16,018 9,252 20,500 19,400 DEPARTMENT TOTAL21,812$ 16,018$ 9,252$ 20,500$ 19,400$ Change ($) (1,100) Change (%) -5.37%42710 - Animal ControlAccount Number38 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 43100 101 FULL-TIME EMPLOYEES REGULAR 620,008$ 682,494$ 359,356$ 730,208$ 739,711$ 101 43100 102 FULL-TIME - OVERTIME 10,783 13,209 10,846 15,000 15,000 101 43100 104 PART-TIME - EMPLOYEES REGULAR 31,253 16,812 17,126 31,680 31,680 Includes 3 Seasonal Staff (12 Week Positions @ 40 Hours)101 43100 119 PAYROLL ALLOCATION (9,641) (7,726) - (10,000) (10,000) Storm Water Payroll Allocation101 43100 121 PERA 47,152 52,125 26,216 55,891 56,603 101 43100 122 FICA AND MEDICARE 49,775 53,676 28,755 59,432 60,159 101 43100 130 OTHER EMPLOYER PAID INS 81,616 89,875 64,169 104,968 126,702 101 43100 135 MN PAID LEAVE - - 1,811 3,418 3,460 101 43100 150 WORKERS COMPENSATION 36,187 30,289 27,343 18,928 18,699 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES867,134 930,753 535,621 1,009,525 1,042,014 101 43100 201 OFFICE SUPPLIES AND EXPENSES 863 980 1,033 800 800 See Detailed Attachment101 43100 210 OPERATING SUPPLIES 9,327 9,226 4,015 8,710 8,910 See Detailed Attachment101 43100 220 REPAIR/MAINT SUPPLY 9,093 5,832 4,479 10,300 10,300 See Detailed Attachment101 43100 225 UNIFORMS/CLOTHING ALLOWANCE 5,062 5,581 2,613 6,350 6,575 See Detailed Attachment101 43100 227 SAFETY SUPPLIES 4,368 7,587 4,444 5,450 5,450 See Detailed Attachment101 43100 234 BLACKTOP SUPPLIES 20,081 20,750 7,889 29,600 23,750 See Detailed Attachment101 43100 240 SMALL TOOLS/EQUIPMENT8,707 5,182 1,431 10,600 11,300 See Detailed Attachment101 43100 270 SAND AND GRAVEL34,340 32,364 29,488 31,625 31,625 See Detailed Attachment101 43100 272 SALT AND SAND91,123 92,993 38,979 102,120 117,472 See Detailed Attachment101 43100 293 SIGN/SIGNAL MATERIAL PURCHASED18,506 11,269 5,609 22,310 22,435 See Detailed AttachmentTOTAL - SUPPLIES201,471 191,765 99,980 227,865 238,617 101 43100 320 TELEPHONE5,933 4,443 2,023 4,820 4,820 Cell Phones ($40 x 8) + Tablet ($40) + Replacement Allowance ($500)101 43100 325 GARBAGE SERVICE448 621 189 1,500 1,500 See Detailed Attachment101 43100 355 DUES & MEMBERSHIPS100 100 100 150 100 MSSA (Minnesota Street Supervisors Association)101 43100 360 EDUCATION/TRAINING/CONFERENCES5,451 5,488 4,617 6,050 5,850 See Detailed Attachment101 43100 361 LIABILITY AND PROPERTY INSURAN13,760 15,294 12,536 17,285 18,387 Based on Actual 2025-2026 Premiums + 10% Inflation101 43100 390 CONTRACTED SERVICES37,375 127,123 - 70,350 70,500 See Detailed Attachment101 43100 410 RENTALS15,445 25,527 1,797 15,300 11,900 See Detailed Attachment101 43100 436 DUSTCOATING22,050 24,530 41,696 46,186 47,734 See Detailed Attachment101 43100 445 COMMUNITY EVENTS11,336 6,642 15,893 8,500 11,000 Clean Up Day (Offset by Revenues in 101-34305)TOTAL - SERVICES & OTHER CHARGES111,898 209,767 78,850 170,141 171,791 101 43100 501 EQUIPMENT23,868 7,935 4,937 10,000 10,000 Allowance for Small Equipment and AttachmentsTOTAL - CAPITAL OUTLAY23,868 7,935 4,937 10,000 10,000 DEPARTMENT TOTAL1,204,371$ 1,340,221$ 719,389$ 1,417,531$ 1,462,422$ Change ($)44,891 Change (%)3.17%43100 - Street MaintenanceAccount Number39 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsStreetsBudget Budget2026 2027 Item Detail / Description Comment650$ 650$ Background checks and drug testing (Seasonals)150 150 Office Supplies800 800 1,560$ 1,560$ Herbicide800 1,000 Lath/Fiberglass Markers450 450 Acetylene/Torch Supplies5,100 5,100 Pressure Washer Detergent300 300 Road Clean-up Supplies500 500 Miscellaneous8,710 8,910 1,050$ 1,050$ Grass Seed380 380 Erosion Control Blanket and Stakes1,600 1,600 Lumber for Misc. repairs: Sidewalks, Mailboxes100 100 Hardware for Mailbox repairs138 138 Straw for turf establishment/erosion control250 250 Irrigation Supplies for facilities and plow damage2,000 2,000 Sidewalk Panel Repairs - Concrete & Delivery1,800 1,800 Manhole/catch basin/lid repairs800 800 Propane for patching600 600 Rock / Gravel repairs500 500 Concrete Bags for Field Repairs1,000 1,000 Brine Tanks - Valves/Fittings/Etc.82 82 Rounding10,300 10,300 3,200$ 3,200$ Clothing (8 Fulltime Employees @ $400)2,050 2,050 Boots (8 Fulltime @ $200 & 3 Part-Time @ $150)300 525 Seasonal Clothing Allowance (3 @ $175)800 800 Hats6,350 6,575 1,200$ 1,200$ Cones/Barricades1,000 1,000 Safety Vests220 220 Hearing protection + Sound Deadening325 325 Gloves150 150 Eye protection200 200 Hard hats/face shields500 500 Hands-Free Radio/Cell-Phone Mounts250 250 Lanyard Harness Device1,600 1,600 Reflective jackets5 5 Rounding5,450 5,450 101-43100-225SAFETY SUPPLIESAccount No. & Description101-43100-201OFFICE SUPPLIES101-43100-210101-43100-220OPERATING SUPPLIESOperating 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 SUPPLIESUNIFORMS/CLOTHING ALLOWANCEClothing allowances for eight full time employees, three summer seasonal employees.101-43100-227Used for the purchase of required safety gear.40 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsStreetsBudget Budget2026 2027 Item Detail / Description CommentAccount No. & Description350$ 350$ Cold mix5,000 5,000 Tack oil24,250 18,400 Asphalt Mix- - 29,600 23,750 500$ 500$ Blacktopping Tools1,200 1,200 Chainsaw1,750 1,750 Chop saw blades550 550 Chains/Binders500 500 Jackhammer bits1,000 1,500 Cordless Power Tools2,000 2,000 Brine Tanks/Supplies600 800 Backpack Blower1,500 1,500 Jetter Tips1,000 1,000 Other Unidentified Tools10,600 11,300 11,500$ 11,500$ Misc. Repairs and Shouldering20,125 - Prior Year Total- 8,625 60th Street- 5,750 O'Brian, 96th, O'day horseshoe- 5,750 Kahler Ave./ 92nd Street31,625 31,625 102,120$ -$ Prior Year Total- 108,792 Regular Road Salt - 900 Tons @ $120.88 per ton- 1,000 Sand - 100 Tons @ $10 per ton- 2,680 Anti-Icing Chemicals - 4 Totes @ $670 per tote.- 5,000 Apex chloride for use on tandems for cold weather events102,120 117,472 600$ 600$ Sign Cad Annual Maintenance- Sign Design1,100 560 Traffic signal bulbs560 3,750 125 posts ( round/U-channel) avg. $30/post3,750 1,050 Hardware: brackets, fineals, bolts, etc.1,000 2,100 Film (4) @ $525/roll2,100 3,625 Sign blanks (Estimate 150)3,450 2,350 Flashing Stop Signs/Speed Warning capable signs2,350 1,000 Breakaways for center medians1,000 5,400 Solar - Flashing Crosswalk Signs (1 Set)5,400 1,000 Concrete (Estimate 250 Bags)1,000 1,000 Concrete (Estimate 250 Bags)22,310 22,435 SIGN/SIGNAL MATERIALSSnow 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.101-43100-272SALT AND SAND101-43100-234BLACKTOP SUPPLIES101-43100-240SMALL TOOLS & EQUIPMENT101-43100-270Includes purchase of approximately 200 ton of mix at roughly $92/ton. Total mix purchased should be decreased with the addition of Mill/Overlay projects and reconstruction projects ongoing.Tools that are used routinely in department operations that need to be replaced or added to inventory. SAND AND GRAVELStaff has continued to try to keep each section of gravel road up to a 4" minimum. Swiching gravel composition to a Class 5 modified blend that is slightly more expensive but retains shape and moisture better to reduce maintenance blading and bette dust coating retention.We are into more of a maintenance trend with signs. We have continued to see costs for materials and new developments being added which needs to have maintenance costs reflected. Estimates are based off of historic trends with the additions of more Flashing signage to be mounted on sign posts in developments. 101-43100-29341 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsStreetsBudget Budget2026 2027 Item Detail / Description CommentAccount No. & Description1,000 1,000 Roadside Debris & Appliances500 500 Tires- - 1,500 1,500 230$ 500$ ATSSA225 500 St. Cloud Fall Maintenance Expo4,505 3,662 Safe Assure - Employee Safety Training Program1,000 1,000 LTAP Courses: Pavement Mngt., Stormwater, Salting50 50 MN Loss Control Workshop- 100 Licenses - Boilers & Chemical Applications40 38 Unidentified safety courses; contingency; rounding6,050 5,850 850$ 1,000$ Fire Extinguisher Maintenance- Dehmers750 750 Pressure Washer Service- Hotsy2,000 2,000 Off-site light service, Kirsch Electric10,000 10,000 Concrete Repairs, cross gutters, cross walks, curbing54,000 54,000 Albertville Compost Site Cost Sharing750 750 Wright County Signal Light Maintenance Per Contract2,000 2,000 Contingency - Unidentified or emergency services.- - 70,350 70,500 9,400$ 9,400$ Compost Screen Rental (2 Weeks)3,400 - Bulldozer & Conveyor Rental (Road Project Millings)2,500 2,500 Other Equipment Rental- - 15,300 11,900 41,186$ 42,734$ Initial Dust Control Application5,000 5,000 Secondary dust control application.- - 46,186 47,734 GARBAGE SERVICERentals to perform street related functions. Appx. 30,967 gallons at est. $1.38/gallon.Contracted services for specialty services that are necessary for department functions. The majority of these services are required and need to be performed by trained professionals.DUSTCOATINGUsed for the disposal of commonplace items that are typically retreived on road side clean-up or to recycle items such as tires, bulbs, appliances.101-43100-325101-43100-410RENTALS101-43100-436101-43100-360101-43100-390EDUCATION / TRAINING / CONFERENCECONTRACTED SERVICESPrimary expense is for the safety training provided by Safe Assure. This also includes sending two employees to be educated for the sign updates. Additional specialty training for employees on an individual basis. 42 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 43150 101 FULL-TIME EMPLOYEES REGULAR -$ -$ -$ -$ 84,906$ City Engineer/PW Director (July Hiring Timeline)101 43150 121 PERA - - - - 6,368 101 43150 122 FICA AND MEDICARE - - - - 6,495 101 43150 130 OTHER EMPLOYER PAID INS - - - - 11,287 101 43150 135 MN PAID LEAVE - - - - 374 101 43150 150 WORKERS COMPENSATION - - 104 - 107 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES- - 104 - 109,537 101 43150 225 UNIFORMS/CLOTHING ALLOWANCE - - - - 50 City Logo Wear (1 @ $50 Annually)TOTAL - SUPPLIES- - - - 50 101 43150 302 ENGINEERING FEES 52,304 67,226 36,430 65,720 - 101 43150 309 SOFTWARE & SUPPORT - - - - 9,100 See Detailed Attachment101 43150 315 GIS SERVICES 19,468 25,443 8,728 21,660 22,660 See Detailed Attachment101 43150 320 TELEPHONE - - - - 680 Cell Phones ($40 x 1) + Replacement Allowance ($200)101 43150 321 MILEAGE/TRAVEL - - - - 500 101 43150 355 DUES & MEMBERSHIPS - - - - 1,000 See Detailed Attachment101 43150 360 EDUCATION/TRAINING/CONFERENCES - - - - 2,015 See Detailed Attachment10143150 390 CONTRACTED SERVICES- - - - 144,000 Contracted City Engineer with Hakanson AndersonTOTAL - SERVICES & OTHER CHARGES71,772 92,669 45,157 87,380 179,955 DEPARTMENT TOTAL71,772$ 92,669$ 45,261$ 87,380$ 289,542$ Change ($)202,162 Change (%)231.36%43150 - EngineeringAccount Number43 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsEngineeringBudget Budget2026 2027 Item Detail / Description Comment-$ 1,300$ Bluebeam licenses - 7,800 Auto CAD Licenses- - - 9,100 15,660$ 15,660$ Base GIS Services & Licenses - Hakanson Anderson6,000 7,000 GIS Projects - Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average- - 21,660 22,660 -$ 844$ APWA Public Agency Group Membership- 125 City Engineers Association of Minnesota (CEAM)- 31 Contingency / Rounding- - - 1,000 -$ 15$ Safe Assure - Employee Safety Training Program- 1,000 CEAM Annual Conference Registration & Lodging- 1,000 APWA Annual Conference Registration & Lodging- - - 2,015 Account No. & Description101-43150-315GIS SERVICES101-43150-360EDUCATION / TRAINING / CONFERENCE101-43150-309Bluebeam PDF markup software and AutoCAD for reviewing and creating plansSOFTWARE & SUPPORT101-43150-355DUES & MEMBERSHIPS44 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 43160 322 UTILITIES 178,473$ 192,995$ 114,668$ 196,860$ 198,900$ Based on 2026 YTD Monthly Average + 2% Inflation101 43160 390 CONTRACTED SERVICES - - - 5,000 5,000 Additions to Street Light System in Accordance With Street Light PolicyTOTAL - SERVICES & OTHER CHARGES 178,473 192,995 114,668 201,860 203,900 DEPARTMENT TOTAL178,473$ 192,995$ 114,668$ 201,860$ 203,900$ Change ($) 2,040 Change (%) 1.01%43160 - Street LightsAccount Number45 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 43240 101 FULL-TIME EMPLOYEES REGULAR 151,571$ 119,753$ 96,766$ 180,390$ 179,478$ 101 43240 102 OVERTIME 564 2,419 3,772 1,500 4,000 101 43240 121 PERA 11,410 9,018 7,540 13,642 13,761 101 43240 122 FICA AND MEDICARE 10,994 8,809 7,397 13,915 14,036 101 43240 130 OTHER EMPLOYER PAID INS 23,075 19,748 12,760 36,746 25,451 101 43240 135 MN PAID LEAVE - - 470 800 807 101 43240 150 WORKERS COMPENSATION 3,612 4,018 6,846 4,664 4,719 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES201,226 163,765 135,551 251,657 242,252 101 43240 202 FUEL 69,474 67,369 67,312 83,287 96,951 See Detailed Attachment101 43240 210 OPERATING SUPPLIES 60,088 62,183 47,906 68,000 68,000 See Detailed Attachment101 43240 220 REPAIR/MAINT SUPPLY 71,616 61,900 44,687 85,000 85,100 See Detailed Attachment101 43240 225 UNIFORMS/CLOTHING ALLOWANCE 4,183 2,968 1,580 4,560 3,780 See Detailed Attachment101 43240 240 SMALL TOOLS/EQUIPMENT 8,577 10,007 4,421 10,000 19,000 See Detailed Attachment101 43240 298 W/S FLEET EXPENSES (21,293) (10,281) - (21,000) (16,000) Allocation of Utility Fund Fleet Repairs & MaintenanceTOTAL - SUPPLIES192,644 194,146 165,908 229,847 256,831 101 43240 309 SOFTWARE & SUPPORT 8,314 10,839 6,585 12,300 13,050 See Detailed Attachment101 43240 320 TELEPHONE991 911 461 1,160 1,160 Cell Phones ($40 x 2) + Replacement Allowance ($200)101 43240 360 EDUCATION/TRAINING/CONFERENCES423 737 1,528 1,450 1,900 See Detailed Attachment101 43240 361 LIABILITY AND PROPERTY INS1,280 1,382 1,147 1,590 1,682 Based on Actual 2025-2026 Premiums + 10% Inflation101 43240 390 CONTRACTED SERVICES32,342 25,335 8,746 30,000 30,000 See Detailed AttachmentTOTAL - SERVICES & OTHER CHARGES43,350 39,205 18,468 46,500 47,792 DEPARTMENT TOTAL437,220$ 397,116$ 319,927$ 528,004$ 546,875$ Change ($)18,871 Change (%)3.57%43240 - Fleet ManagementAccount Number46 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsFleet ManagementBudget Budget2026 2027 Item Detail / Description Comment112,000$ 136,000$ Diesel/Gasoline400 400 DEF Fluid150 150 Diesel Treatment/Anti-gel(29,263) (39,600) Allocated to: Building, Fire & Utilities (~29% for 2025)83,287 96,951 1,000$ 1,000$ License Tabs: 50 vehicles ~ $20 Each - Every Other Year17,387 17,387 Oil: Hydraulic, 10-30, 15-40, Grease5,655 5,655 Brooms: Main/Gutter brooms for sweeper3,065 3,065 Filters25,495 25,495 Cutting Edges, 8 V-plows, Road Grader, etc.15,300 15,300 Tires: Based on historical average of fleet.98 98 Contingency / Rounding68,000 68,000 84,663$ 85,077$ Repair Supplies337 23 Rounding- - - - - - - - 85,000 85,100 101-43240-225 4,160$ 3,380$ Uniform & Towel Service (2 Employees @ $65 Bi-Weekly)400 400 Boots (2 Fulltime Employee @ $200)- - 4,560 3,780 10,000$ -$ Prior Year Total- 5,000 Tool/Storage boxes- 6,500 A/C tools, filler and fittings- 2,500 Scanning & diagnostic tools, MACK/CAT Contracts- 5,000 Misc. handtools- - 10,000 19,000 300$ 300$ Tatems Sofware12,000 12,000 GPS Monitoring ($1,000 Monthly)- 750 OPW Fuel Software Annual Support & Maintenance12,300 13,050 1,110$ 666$ Safe Assure - Employee Safety Training Program200 200 DOT inspection certification100 1,000 Fleet Related Certifications or Educational Classes 40 34 Contingency / Rounding1,450 1,900 5,000$ 5,000$ Diagnostics5,000 5,000 Hydraulic/Cylinder repairs15,000 15,000 Major repairs 5,000 5,000 Specialty repairs, DOT inspections, misc.- - 30,000 30,000 Account No. & Description101-43240-210OPERATING SUPPLIES101-43240-309SOFTWARE & SUPPORT101-43240-202FUELBased 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 2027, staff is recommending budgeting for 32,000 gallons at $4.25/gallon.This includes necessary supplies to keep fleet running and are essential to keep both inventoried and funded. Without these supplies, the equipment is not able to function. Staff has reviewed historical data, and based on the past history, we have seen the amount of repairs steadily increasing. The 2027 budget was based on 12.89% over the two-year average for the current year, and again for the future year.Includes the laundry service for our two mechanics plus the service for our shop rags through Cintas.101-43240-220REPAIR/MAINT SUPPLIESUNIFORMS/CLOTHING ALLOWANCE101-43240-240Used for the purchase of a variety of larger specialty tools to do in-house diagnostics and repairs and also includes misc. handtools.SMALL TOOLS/EQUIPMENTThese are specific services that staff can not perform in house but we routinely use and rely on. Major repairs have not been needed in a couple of years but one transmission, engine or hydraulic failure could eat up this entire budget and then some. 101-43240-360EDUCATION / TRAINING / CONFERENCE101-43240-390CONTRACTED SERVICESFleet portion of the safety program, specialty training for other employees to operate Tatems fleet software.47 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 45200 101 FULL-TIME EMPLOYEES REGULAR 392,285$ 421,807$ 222,198$ 449,363$ 479,591$ Parks & Recreation Director (Now 100% - Previously 75%)101 45200 102 FULL-TIME - OVERTIME 6,798 12,361 6,503 8,000 8,000 101 45200 104 PART-TIME EMPLOYEES REGULAR 22,585 38,845 21,718 36,960 36,960 Includes 3 Seasonal Staff (14 Week Positions @ 40 Hours)101 45200 119 PAYROLL ALLOCATION (5,334) (5,547) - (1,000) (5,400) Storm Water Payroll Allocation101 45200 121 PERA 29,928 32,230 16,871 34,302 36,569 101 45200 122 FICA AND MEDICARE 32,006 35,992 18,783 37,816 40,128 101 45200 130 OTHER EMPLOYER PAID INS 44,126 49,178 33,318 52,249 67,148 101 45200 135 MN PAID LEAVE - - 1,163 2,175 2,308 101 45200 150 WORKERS COMPENSATION 17,714 17,254 20,854 14,657 14,151 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES540,109 602,120 341,408 634,522 679,455 101 45200 201 OFFICE SUPPLIES AND EXPENSES 443 1,042 543 1,000 1,000 101 45200 210 OPERATING SUPPLIES 61,946 71,072 35,710 70,000 70,000 See Detailed Attachment101 45200 220 REPAIR/MAINT SUPPLY 23,503 21,332 30,693 28,000 28,000 See Detailed Attachment101 45200 225 UNIFORMS/CLOTHING ALLOWANCE 3,264 3,031 1,898 4,700 4,375 See Detailed Attachment101 45200 227 SAFETY SUPPLIES 961 1,102 1,395 1,500 2,000 101 45200 240 SMALL TOOLS/EQUIPMENT 2,786 2,929 - 3,000 3,000 TOTAL - SUPPLIES92,903 100,508 70,238 108,200 108,375 101 45200 309 SOFTWARE & SUPPORT- - - - 9,185 See Detailed Attachment101 45200 320 TELEPHONE2,957 2,907 1,261 3,380 3,380 Cell Phones ($40 x 5) + Tablet ($40) + Replacement Allowance ($500)101 45200 321 MILEAGE/TRAVEL99 - - 100 100 101 45200 322 UTILITIES51,735 52,188 20,772 53,000 49,000 Natural Gas / Electricity / Irrigation101 45200 355 DUES & MEMBERSHIPS1,855 1,870 2,392 1,870 2,080 See Detailed Attachment101 45200 360 EDUCATION/TRAINING/CONFERENCES6,686 3,660 4,009 9,800 9,000 See Detailed Attachment101 45200 361 LIABILITY AND PROPERTY INSURAN37,263 34,751 27,639 38,326 40,537 Based on Actual 2025-2026 Premiums + 10% Inflation101 45200 390 CONTRACTED SERVICES33,902 59,935 20,620 53,600 55,100 See Detailed Attachment101 45200 410 RENTALS511 1,261 2,172 2,000 3,000 TOTAL - SERVICES & OTHER CHARGES135,008 156,572 78,866 162,076 171,382 101 45200 501 EQUIPMENT9,731 9,714 3,675 10,000 10,000 Allowance for used Small Equipment and AttachmentsTOTAL - CAPITAL OUTLAY9,731 9,714 3,675 10,000 10,000 DEPARTMENT TOTAL777,751$ 868,914$ 494,187$ 914,798$ 969,212$ Change ($)54,414 Change (%)5.95%45200 - Park MaintenanceAccount Number48 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsBudget Budget2026 2027 Item Detail / Description Comment10,000$ 10,000$ Fertilizer & Herbicide10,000 10,000 Mulch4,000 4,000 Ballfield Paint6,000 6,000 Field Maintenance Supplies (Chalk, Aglime, Bases)18,000 18,000 Playground Woodchips17,000 17,000 Court Repair and Maintenance1,000 1,000 Dust Control Soccer Field4,000 4,000 Miscellaneous Supplies70,000 70,000 6,000$ 6,000$ Irrigation Maintenance 15,000 15,000 Playground Maintenance2,000 2,000 Splash Pad Maintenance5,000 5,000 Misc. Repairs (Shelters. Planters, Fencing)28,000 28,000 2,000$ 2,000$ Clothing (5 Fulltime Employees@ $400600 525 Clothing - 3 Seasonal Employees @ $1501,600 1,250 Boots (4 Fulltime @ $200 + 3 Seasonal @ $150)500 600 Hats4,700 4,375 -$ 8,250$ Novo Solutions 5 Users @820 and Implementation Fee- 935 Baseline Irrigation Software (RA, LP, FS,LP)- - - 9,185 1,425$ 1,625$ MRPA - Agency & 5 Staff Memberships180 190 National Recreation and Park Association Membership265 265 Greater Minnesota Parks & Trails- - 1,870 2,080 3,489$ 2,663$ Safe Assure - Employee Safety Training Program4,500 4,500 Parks Maintenance Trainings & Conferences1,800 1,800 Certification Classes11 37 Rounding9,800 9,000 20,000$ 20,000$ Portable Bathrooms15,000 15,500 Irrigation System Repairs & Maintenance5,000 6,000 Park Consultant Services (HKGi, MNL, Ash Shield, etc.)10,000 10,000 Friends of the Mississippi River - Natural Resources3,600 3,600 Dock Installation & Removal (Carrick's Landing)53,600 55,100 Account No. & Description101-45200-210OPERATING SUPPLIES101-45200-220REPAIR/MAINT SUPPLIES101-45200-225UNIFORMS/CLOTHING ALLOWANCEPark Planning increase due to all the current and future park projects. Pays for cross project coordination and general park planning questions. EDUCATION / TRAINING / CONFERENCE101-45200-390CONTRACTED SERVICES101-45200-360101-45200-309SOFTWARE & SUPPORT101-45200-355DUES & MEMBERSHIPS49 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 45250 101 FULL-TIME EMPLOYEES REGULAR 148,800$ 177,786$ 100,769$ 193,390$ 179,164$ Parks & Recreation Director (Now 0% - Previously 25%)101 45250 102 FULL-TIME - OVERTIME 3,440 1,258 359 3,500 3,000 101 45250 104 PART-TIME EMPLOYEES REGULAR 25,943 25,665 18,141 32,000 30,000 101 45250 121 PERA 11,437 13,590 7,307 14,767 13,662 101 45250 122 FICA AND MEDICARE 13,266 15,373 8,631 17,510 16,231 101 45250 130 OTHER EMPLOYER PAID INS 22,171 27,019 20,701 29,300 30,394 101 45250 135 MN PAID LEAVE - - 535 1,007 934 101 45250 150 WORKERS COMPENSATION 1,837 936 880 593 610 Based on Actual 2026-2027 Premiums + 3% InflationTOTAL - PERSONAL SERVICES226,895 261,627 157,322 292,067 273,995 101 45250 201 OFFICE SUPPLIES AND EXPENSES 2,732 1,632 994 2,000 2,000 101 45250 210 OPERATING SUPPLIES 17,633 13,735 13,672 20,000 20,000 Program Implementation Supplies & Equipment101 45250 225 UNIFORMS 396 1,041 902 1,500 1,500 See Detailed AttachmentTOTAL - SUPPLIES20,761 16,407 15,568 23,500 23,500 101 45250 309 SOFTWARE & SUPPORT 4,265 4,464 2,582 4,600 4,800 See Detailed Attachment101 45250 320 TELEPHONE 1,005 1,024 461 1,160 1,160 Cell Phones ($40 x 2) + Replacement Allowance ($200)101 45250 350 PRINT & PUBLISHING 1,948 595 846 2,000 2,000 See Detailed Attachment10145250 355 DUES & MEMBERSHIPS1,870 2,287 1,796 2,020 2,360 See Detailed Attachment101 45250 360 EDUCATION/TRAINING/CONFERENCES2,458 2,006 947 3,000 2,800 See Detailed Attachment101 45250 361 LIABILITY AND PROPERTY INSURAN1,305 2,065 1,033 1,432 1,515 Based on Actual 2025-2026 Premiums + 10% Inflation101 45250 390 CONTRACTED SERVICES3,791 7,971 4,513 5,000 26,000 Program Instructors & Facilities and Senior Trips101 45250 445 COMMUNITY EVENTS21,608 19,566 6,765 23,000 23,000 See Detailed Attachment101 45250 490 PRAIRIE FESTIVAL32,633 31,124 1,865 28,720 31,840 See Detailed AttachmentTOTAL - SERVICES & OTHER CHARGES70,883 71,103 20,808 70,932 95,475 DEPARTMENT TOTAL318,538$ 349,137$ 193,697$ 386,499$ 392,970$ Change ($)6,471 Change (%)1.67%45250 - RecreationAccount Number50 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsBudget Budget2026 2027 Item Detail / Description Comment800$ 800$ Clothing (2 Fulltime Employees@ $400)700 700 Recreation & Building Staff Uniforms- - 1,500 1,500 4,100$ 4,300$ RecDesk - Online Registration Software500 500 Miscellanous Software- - 4,600 4,800 500$ 500$ Recreation Brochures / Signage1,500 1,500 Website, Signage, & Flyer Design- - 2,000 2,000 360$ 650$ MRPA - (2) Professional Memberships1,550 1,600 Music Licensing (3)70 70 Minnesota Farmer's Market Association40 40 Minnesota Association of Senior Services2,020 2,360 141$ 92$ Safe Assure - Employee Safety Training Program2,500 2,500 MRPA Conference & Lodging / Meetings359 208 Other/Unidentified Training3,000 2,800 2,000$ 2,000$ Easter Egg Hunt2,000 2,000 Santa Day3,000 3,000 Pumpkin Patch5,000 5,000 Tuesday Entertainment5,000 5,000 Movies / Farmers Market / Touch-A-Truck6,000 6,000 Senior Programming23,000 23,000 2,500$ 1,100$ Bands850 900 Stage6,000 7,500 Fireworks8,500 10,300 Petting Zoo & Jump Inflatables1,600 1,640 Portable Toilets1,600 2,200 T-Shirts (Car Show and Paddle Battle)550 550 Website615 615 Insurance500 680 Car Show Plaques and Prizes700 700 Generator3,005 3,055 Tent2,000 1,200 Advertising300 200 Sponsor Vouchers- 1,200 Miss. Supplies/Table Rentals 28,720 31,840 Account No. & Description101-45250-225UNIFORMS/CLOTHING ALLOWANCE101-45250-350PRINT & PUBLISHING101-45250-360EDUCATION / TRAINING / CONFERENCE101-45250-309SOFTWARE & SUPPORT101-45250-355DUES & MEMBERSHIPSMiscellaneous 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.101-45250-490PRAIRIE FESTIVAL101-45250-445COMMUNITY EVENTS51 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 45300 104 PART-TIME EMPLOYEES REGULAR 400$ 740$ -$ 1,680$ 1,680$ 5 Members + 2 Alternates - 12 Meetings at $20 Per MeetingTOTAL - PERSONAL SERVICES400 740 - 1,680 1,680 101 45300 201 OFFICE SUPPLIES AND EXPENSES 69 85 - 500 500 TOTAL - SUPPLIES69 85 - 500 500 101 45300 350 PRINT & PUBLISHING - 30 - - - 101 45300 360 EDUCATION/TRAINING/CONFERENCES 589 534 - 600 600 Minnesota State Historic Preservation Office (SHPO) ConferenceTOTAL - SERVICES & OTHER CHARGES 589 564 - 600 600 DEPARTMENT TOTAL1,057$ 1,389$ -$ 2,780$ 2,780$ Change ($) - Change (%) 0.00%45300 - Heritage Preservation CommissionAccount Number52 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 45350 104 PART-TIME EMPLOYEES REGULAR 330$ 800$ -$ 1,920$ 1,920$ 7 Members + Alternate - 12 Meetings at $20 Per MeetingTOTAL - PERSONAL SERVICES330 800 - 1,920 1,920 101 45350 210 OPERATING SUPPLIES 93 216 43 500 500 TOTAL - SUPPLIES93 216 43 500 500 DEPARTMENT TOTAL423$ 1,016$ 43$ 2,420$ 2,420$ Change ($) - Change (%) 0.00%45350 - Parks and Recreation CommissionAccount Number53 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 46530 104 PART-TIME EMPLOYEES REGULAR 1,260$ 1,380$ -$ 3,000$ 3,000$ 7 Members + Alternate - 24 Meetings at $30 Per MeetingTOTAL - PERSONAL SERVICES1,260 1,380 - 3,000 3,000 101 46530 210 OPERATING SUPPLIES - 12 - 500 500 TOTAL - SUPPLIES- 12 - 500 500 DEPARTMENT TOTAL1,260$ 1,392$ -$ 3,500$ 3,500$ Change ($) - Change (%) 0.00%46530 - Planning CommissionAccount Number54 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 46570 303 PLANNING FEES 84,397$ 74,677$ 48,323$ 85,490$ 85,490$ Based on 2024 - 2025 Actuals & 2026 YTD Monthly Average + 3% RatesTOTAL - SERVICES & OTHER CHARGES 84,397 74,677 48,323 85,490 85,490 DEPARTMENT TOTAL84,397$ 74,677$ 48,323$ 85,490$ 85,490$ Change ($) - Change (%) 0.00%46570 - PlanningAccount Number55 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 46580 104 PART-TIME EMPLOYEES REGULAR 250$ 125$ 125$ 500$ 500$ 5 EDA Commissioners - Estimate 4 Meetings @ $25 Per Meeting101 46580 122 FICA AND MEDICARE 11 - 10 - - TOTAL - PERSONAL SERVICES261 125 135 500 500 101 46580 350 PRINT & PUBLISHING 103 - - - - 101 46580 355 DUES & MEMBERSHIPS 4,229 5,826 6,184 6,060 6,310 See Detailed Attachment101 46580 360 EDUCATION/TRAINING/CONFERENCES 350 445 510 600 600 See Detailed Attachment101 46580 390 CONTRACTED SERVICES - - - 5,000 5,000 Development Consultants; Contracted StudiesTOTAL - SERVICES & OTHER CHARGES 4,682 6,271 6,694 11,660 11,910 DEPARTMENT TOTAL4,944$ 6,396$ 6,829$ 12,160$ 12,410$ Change ($) 250 Change (%) 2.06%46580 - Economic DevelopmentAccount Number56 City of OtsegoGeneral Fund Budget - 2027Detail of Line Item RequestsEconomic DevelopmentBudget Budget2026 2027 Item Detail / Description Comment5,000$ 5,000$ Wright County Economic Development Partnership400 400 I-94 West Chamber of Commerce400 650 Elk River Area Chamber of Commerce260 260 Initiative Foundation6,060 6,310 400$ 400$ Economic Development Seminars (Ehlers Seminar)200 200 I-94 Chamber / Elk River Chamber / Wright County EDP - Events- - 600 600 Account No. & Description101-46580-355DUES & MEMBERSHIPS101-46580-360EDUCATION / TRAINING / CONFERENCE57 City of OtsegoGeneral Fund Budget - 2027Department RequestsActual Actual Year-to-Date Budget BudgetFund Department Object Account Description 2024 2025 2026 2026 2027 Comments101 49300 720 OPERATING TRANSFERS -$ -$ -$ -$ -$ TOTAL - INTERFUND TRANSFERS- - - - - DEPARTMENT TOTAL-$ -$ -$ -$ -$ Change ($) - Change (%) #DIV/0!49300 - Interfund TransfersAccount Number58 City Clerk EtzelPage Completed8:00 AMAssistant Administrator HillePage Completed12:00 PMAdministration 9 Human Resources 18Elections 11 Communications 20Building Safety 35IT Manager BoydPage Completed8:30 AMCity Administrator FlahertyPage Completed12:30 PMInformation Technology 15Revenues 2Fire Chief McCoyPage Completed9:00 AMCity Council 5City Administrator 7Police Services 27 Assessing 12Public Safety Commission 28 Finance 13Fire Protection 29 Legal 17Fire Station Facility 32 Animal Control 38Emergency Management 37 Heritage Preservation Commission 52Planning Commission 54Public WorksPage Completed10:00 AMPlanning 55Economic Development 56City Hall & Public Works Building 24 Interfund Transfers 58Old Township Site 26Street Maintenance 39Engineering 43Street Lights 45Fleet Management 46Parks & Recreation Director JacobsPage Completed11:00 AMPrairie Center 22Park Maintenance 48Recreation 50Parks and Recreation Commission 53Y:\Finance\Budget\2027\2027 Budget Calendar