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08-14-25 City Council Workshop Packet
City Council Workshop 3880 Laverne Avenue North August 14, 2025 6:30 p.m. AGENDA 2026 Budget Information –General Fund, Utility Funds And Tax Levy Presenter: Finance Director Hadler COUNCIL MEMO -2026 BUDGET.PDF 2026 BUDGET AND ATTACHMENTS.PDF PRESENTATION -2026 BUDGET WORKSHOP.PDF 2026 –2035 Capital Improvement Program Presenter: Finance Director Hadler COUNCIL MEMO -2026 -2035 CIP.PDF Strategic Financial Management Plan Presenter: Finance Director Hadler COUNCIL MEMO -STRATEGIC FINANCIAL PLANNING AND FEE STUDIES.PDF TABLE OF CONTENTS.PDF STORMWATER UTILITY FEE MEMO.PDF City Center Wall Art Presenter: City Administrator Miller COUNCIL MEMO -CITY CENTER WALL ART.PDF CITY CENTER ART LOCATIONS AND OPTIONS.PDF ARTWORK OPTIONS -DETAILED.PDF Future Agenda Items FUTURE AGENDA ITEMS.PDF Our Mission is to Provide Quality Public Services in a Fiscally Responsible Manner in Partnership with our Community I.6:30 P.M. Documents: II.7:30 P.M. Documents: III.8:00 P.M. Documents: IV.8:30 P.M. Documents: V.9:00 P.M. Documents: City Council Workshop3880 Laverne Avenue NorthAugust 14, 20256:30 p.m.AGENDA2026 Budget Information –General Fund, Utility Funds And Tax LevyPresenter: Finance Director HadlerCOUNCIL MEMO -2026 BUDGET.PDF2026 BUDGET AND ATTACHMENTS.PDFPRESENTATION -2026 BUDGET WORKSHOP.PDF2026 –2035 Capital Improvement ProgramPresenter: Finance Director HadlerCOUNCIL MEMO -2026 -2035 CIP.PDFStrategic Financial Management PlanPresenter: Finance Director HadlerCOUNCIL MEMO -STRATEGIC FINANCIAL PLANNING AND FEE STUDIES.PDFTABLE OF CONTENTS.PDFSTORMWATER UTILITY FEE MEMO.PDFCity Center Wall ArtPresenter: City Administrator Miller COUNCIL MEMO -CITY CENTER WALL ART.PDF CITY CENTER ART LOCATIONS AND OPTIONS.PDF ARTWORK OPTIONS -DETAILED.PDF Future Agenda Items FUTURE AGENDA ITEMS.PDF Our Mission is to Provide Quality Public Services in a Fiscally Responsible Manner in Partnership with our Community I.6:30 P.M.Documents:II.7:30 P.M.Documents:III.8:00 P.M.Documents:IV.8:30 P.M. Documents: V.9:00 P.M. Documents: STAFF REPORT DATE: August 14, 2025 WORKSHOP DISCUSSION AGENDA ITEM: 2026 Budget Information – General Fund, Utility Funds and Tax Levy FROM:Clarissa Hadler, Finance Director CORE STRATEGIES: ☐ Vibrant, inclusive, connected community ☒ Efficient, reliable, innovative services ☒ Responsive, transparent, adaptive governance ☒ Balanced Finances now and future ☐ Managed Growth ☒ Resilient Infrastructure BACKGROUND: In preparation for adoption of the preliminary tax levy in September, this memo addresses the following information: discussion on preliminary levy, and assumptions being used to prepare the preliminary budget. ISSUE BEFORE COUNCIL: 1) What changes, if any, should be made to the draft budgets or levy? OPERATING BUDGETS: Attachment 1 includes the entire General Fund Operating Budget and Utility Operating Budgets. Below are a number of points that provide brief context for changes within department budgets. Revenues Revenues are expected to remain largely the same as 2025 Budget amount for Licenses and Permits and Charges for Services. Actual revenues in 2025 are expected to be higher than budgeted due to the two school projects. Revenues in this area were over $1 million in 2020 and 2021, but due to a changing housing market moving toward more multifamily, residential revenues are lower than when single-family residential development was stronger. We are currently projecting 200 - 250 new homes, with a larger percentage of those being townhomes, which bring lower permit fees. A fiscal disparities distribution is another larger revenue of the city. This can vary significantly year-to- year. The estimated Fiscal Disparity Distribution for 2026 is $ 400,000. Preliminary County estimates have not been released as of the writing of this report. Total taxes for the General Fund budget are planned to increase by 19.88% to fund higher operations costs over the prior year. Salary and Benefits The 2026 preliminary budget is currently being prepared with assumptions of moving staff to the next step of the pay plan on January 1, 2026, including a proposed 3% COLA increase. For new or vacant positions, they are budgeted at the midpoint of the range. Medical benefits are budgeted to increase by 10% as we won’t receive final numbers until late-September/early-October so a contingency has been included. Staff will revise the numbers for final adoption of the budget in December. There are some new staff positions recommended in Public Works and Fire. See attached memos for more information. Divisions/Department Budgets The following sections summarize the expense budgets for each division and department. Detailed budgets for each department are available in the Appendices. In 2025, we implemented a new approach to managing capital set-asides, which significantly altered department budgets. By moving vehicle transfers and the street maintenance transfer out of the general fund budget and into separate capital levies, there were varying degrees of impact across departments. The Streets Department was most affected, due to the Street Maintenance transfer of $600,000 annually. General Government General Government includes the following departments that manage the overall administration, financial management and development of the city. Dept #Department Name 2023 Actual 2024 Actual 2025 Budget 2026 Requested % Change 1110 Mayor & Council 56,842 46,144 73,328 67,168 -8% 1320 Administration 506,102 573,559 777,578 834,616 7% 1410 Elections 3,646 21,116 8,315 44,691 437% 1450 Communications 50,812 n/a n/a n/a 1520 Finance 174,557 256,644 377,044 470,680 25% 1910 Planning & Zoning 217,156 436,588 633,844 779,020 23% 1930 Engineering Services 32,855 37,200 35,000 53,970 54% 1940 City Hall 36,687 n/a n/a n/a Total General Government 1,078,658 1,290,554 1,905,109 2,250,145 18.11% Overall, general government expense budgets are proposed to increase due to continued staffing changes (new/reclassified positions, class and comp implementation 1/1/26, etc.), the added costs of the new City Center facility, and increasing costs such as insurance and IT expenses as the city and the organization continues to grow. In addition, a few special projects are included in the 2026 budget that are occasional expenses or CIP items, including new financial management software (a 2-year project) and the Comprehensive Planning process (multi-year project). The separate Communications and City Hall “departments” were discontinued in 2024. City Hall expenses are now being covered by an Internal Service Fund, with costs allocated to the individual departments under the Shared City Center Expenses line item. Communications is a function of the Administration Department and communications expenses were incorporated into the administration budget starting in 2024. Elections are typically only held in even years. The city will need to expand the number of polling locations due to population growth in 2026. Public Safety The Public Safety segments of the budget include the following departments that provide for the health and safety of the city. Total Public Safety is budgeted to increase by over 10%. Dept #Department Name 2023 Actual 2024 Actual 2025 Budget 2026 Requested % Change 2100 Police 1,048,618 1,290,554 1,396,730 1,435,423 2.8% 2150 Prosecution 36,949 50,540 50,000 52,983 6.0% 2220 Fire 1,387,730 1,514,880 1,559,191 1,891,666 21.3% 2400 Building Inspection 677,312 776,397 1,084,080 1,131,350 4.4% 2500 Emergency Communications 4,311 4,500 4,500 5,035 11.9% 2700 Animal Control 19,172 23,998 14,500 22,000 51.7% Less Vehicle & Equipment Transfers 82,019 106,214 Total Public Safety 3,092,073 3,554,654 4,109,001 4,538,456 10.5% The City of Lake Elmo contracts with the Washington County Sheriff for police services. The number of contracted officers is not changing. Fire is requesting 3 additional positions. See Fire Chief memo. Public Works Public Works is comprised of the Streets and Parks departments under the General Fund, and the Water, Sewer and Stormwater “departments”. Water, sewer and stormwater are accounted in separate Funds, collectively known as the “Utility Funds” or “Enterprise Funds”. Staff time, and many expenses, are allocated across those functions. The table below outlines how personnel expenses within the Public Works division are allocated. Some additional wages from other departments are also allocated to the Utility Funds, as those funds benefit from work done across the organization. Total General Fund Public Works functions are budgeted to increase by 13%. One additional staff is recommended to be split between Streets, Parks, and the utility funds. Dept #Department Name 2023 Actual 2024 Actual 2025 Budget 2026 Requested % Change 3100 Streets 1,450,333 1,800,311 1,215,818 1,201,085 -1% 5200 Parks & Recreation 412,051 496,013 687,513 950,815 38% Less Vehicle & Equipment Transfers 92,981 93,786 Less Street Maintenance Transfer 600,000 Total Public Works 1,769,403 1,602,538 1,903,331 2,151,900 13% Enterprise (Utility) Fund expenses vary greatly year-to-year, due to those funds utilizing a full accrual accounting method. Expenses within those funds include depreciation and debt payments, as well as capital expenses, which create the largest fluctuation in those budgets year-to-year. Because the city is not currently charging fees sufficient to cover depreciation, the utility funds show a net negative. Staff is working on revising the chart of accounts and our internal processes so it is easier to compare operations and capital expenses separately year-to-year. Utility Revenues are projected during the Utility Financial Plan update; most recently in January of 2025. Actual revenues can vary greatly depending how much precipitation the area gets each summer, as rainfall decreases, irrigation usage increases. The budgets below are based on the increases as planned tentatively based on the January Financial Plan update. More discussion on utility rates will occur later in the year or early in 2026. Fund/Dept.Department Name 2023 Actual 2024 Actual 2025 Budget 2026 Requested % Change 601 Water - Operations 3,887,483 3,601,421 3,356,333 3,958,646 17.95% Water - WTP --155,723 457,257 193.63% Water - Capital & Debt*345,103 328,512 3,514,958 2,198,606 -37.45% Water - Total 4,232,585 3,929,933 7,027,014 6,614,510 -5.87% 602 Sewer - Operations 2,139,472 2,676,191 2,535,609 2,775,659 9% Sewer - Capital & Debt*333,335 329,701 2,236,770 1,393,638 -38% Sewer - Total 2,472,808 3,005,892 4,772,379 4,169,297 -13% 603 Stormwater - Operations 1,011,695 1,155,180 1,076,283 1,150,870 6.93% Stormwater - Capital & Debt*40,518 35,921 544,505 584,743 7.39% Stormwater - Total 1,052,213 1,191,101 1,620,788 1,735,613 7.08% Total Enterprise Operations 7,038,650 7,432,792 6,968,224 7,885,176 13.16% Total Enterprise Capital & Debt 373,854 365,622 2,936,998 2,435,637 -17.07% Total Enterprise 7,412,503 7,798,414 9,905,222 10,320,813 4.20% Asset and liability adjustments made at year end affect how 2023 and 2024 are represented here. Capital Levies Since moving to a 10-year CIP in 2023, staff has continued to build out the inventory of existing assets and timing of maintenance and replacement. Our CIP planning software was upgraded last year, and staff has spent time cleaning up that database and implementing more intuitive numbering systems and custom fields. This continued build-out and review has already begun to inform our long-term capital funding needs. The Draft 2026-2035 Capital Projects list can be found in the July 8th Workshop packet; https://miweblink.metro-inet.us/LakeElmoPublic/0/doc/478830/Page1.aspx. To more clearly differentiate between capital-type expenses and operations expenses, the City implemented separate capital levies in 2025 with those taxes being deposited directly into specific Capital Funds. This revision increases transparency in long-term planning and simplifies a number of accounting and reporting processes. The Infrastructure Reserve Levy has been increased to continue the plan of paying a portion of all street projects with cash. The City Center CIP Levy was increased to an amount intended to fund approximately 50% of the depreciation of the city center facility at a flat rate over time. (This plan will be further developed during the long-term strategic planning process.) The Vehicle Fund will be increased slightly each year until we get to a level that fully funds all vehicles and equipment. The Street Maintenance Levy was increased slightly to account for inflation. The Ballpark Fund Levy is new in 2026 to repay the interfund loan from the Sewer Fund to purchase the future ballfield property. This levy will decrease slightly each year for the next 10 years until that interfund loan is repaid. Levy Name Notes 2025 Levy 2026 Levy Infrastructure Reserve Levy New in 2025 93,333 500,000 City Center CIP Levy New in 2025 50,000 120,000 Park CIP Levy New in 2025 100,000 100,000 Vehicle & Equipment Levy Changed from a GF Transfer in 25 400,000 450,000 Street Maintenance Levy Changed from a GF Transfer in 25 600,000 630,000 Ballpark Fund Levy New in 2026 250,000 TOTAL Capital-Type Levies $ 1,243,333 $ 2,050,000 Summary of Changes by Category It is sometimes helpful to see the categories of expenditures to more fully understand what our dollars are spent on. The first chart below shows an illustration of the categories of expenditures in the general fund, which deals largely with the operations and provision of city services. General Fund expenses primarily fall under Personnel and Charge & Services. The Charges & Services category is roughly 75% contracted services and consultants. (The below tables do not include Utility Fund budgets.) The table below shows year-over-year changes to expense categories. 2025 Budget 2026 Requested $ Change % Change Personnel 4,197,291 4,816,433 619,142 14.8% Materials & Supplies 231,488 255,044 23,556 10.2% Charges and Services 3,193,095 3,540,095 347,000 10.9% Miscellaneous 205,500 204,814 (686)-0.3% Contingency Reserve 35,000 36,653 1,653 4.7% TOTAL OPERATIONS 7,862,374 8,853,038 990,664 12.6% Capital Outlay (Expense)75,000 50,000 (25,000)-33.3% Transfers*19,000 20,000 1,000 5.3% TOTAL CAPITAL & TRANSFERS 94,000 70,000 (24,000)-25.5% GRAND TOTAL 7,956,374 8,923,038 966,664 12.15% * Transfers are not Expenses. They are funds that gets placed into a Capital Fund for expenditure on large purchases. We are showing them here because Transfers were previously shown in the General Fund Expense Budget, and we wanted to present a more accurate comparison year-to-year. The table below outlines the key factors driving the changes to the Operations categories. Personnel expenses continue to increase as we move toward full staffing based on recent organizational studies, expanding our public safety departments to meet the needs of a growing community. % Change Main Factors Personnel 14.8%4 new FTE, add'l Paid-on-call Hours Materials & Supplies 10.2%Computers & Salt fluctuate year-to-year. Charges and Services 10.9%Contract Services, Comp Planning, Engineering Miscellaneous -0.3%Minimal $ change Contingency Reserve 4.7%Balancing Line Capital Outlay (Expense)-26.1%fluctuate year-to-year Transfers 5.3%Minimal $ change, Only Fire Equipment Debt Service The city issued new debt in 2025 which we will begin paying on in 2026. The 2026 levies necessary to pay for existing debt are as follows: 2025 2026 $ Change % Change 2014A 183,304 183,829 525 2016A 186,899 186,164 -735 2017A 362,868 365,887 3,019 2018 Certificate 128,258 125,139 -3,119 2019A 294,618 290,418 -4,200 2021A 1,022,885 1,019,630 -3,255 2022A 279,523 279,510 -13 2023A 353,288 354,075 788 2024A 440,086 438,248 -1,838 2025A 212,554 212,554 3,251,727 3,455,453 203,726 6.97% Despite some decreases in existing debt payments, and the removal of the 2010A bond, the addition of the 2025A bond and an increase in the 2017A bond will cause the overall increase in the debt service levy to be 6.97%. Utility Funds The first drafts of the Utility Fund Budgets are attached for review: water, sewer and stormwater. The Long-Term Financial Plan for Utilities was completed earlier this year. Utility Fund budgets use the assumptions within that study to project revenues for next year. The plan was to increase rates by 10% again for 2026 to move those funds toward financial sustainability. Utility Funds do not affect the Levy (property taxes). Tax Levy & Impact This section summarizes some of impacts to the levy and tax rate of the earlier discussions. Additional historical tables have been added to the Appendices for a more thorough history. The following table shows the proposed 2026 Levy and change from prior year. 2025 2026 $ Change % Change General Fund Levy 5,588,958 6,700,000 1,111,042 19.88% Debt Service Levy 3,251,728 3,455,453 203,726 6.27% Capital Levies Infrastructure Reserve Levy (new)93,333 500,000 406,667 City Center CIP Levy (new) 50,000 120,000 70,000 Park CIP Levy (new) 100,000 100,000 - Ballpark Fund Levy 250,000 250,000 Vehicle & Equipment Levy* 400,000 450,000 50,000 Street Maintenance Levy* 600,000 630,000 30,000 TOTAL LEVY $ 10,084,019 $ 12,205,453 $ 2,121,434 21.04% * Vehicle & Street Maint. Levies were formerly a Transfer in the General Fund Levy City Levies over time are shown in the following chart (2026 is proposed): Breaking down just the increase in the total levy, it can be summarized as follows; The General Fund Levy accounts for about $1.1 million, or 52.4%, of the increase. Debt Service Levies account for $203K, or 9.6%, of the increase. Capital Levies account for $807K, or 38%, of the increase. In order to distribute the levy across the city, the County utilizes calculations of market value, homestead exclusions, and class rates to calculate the tax capacity of each property. The sum of all tax capacity is compared to the levy requested (less fiscal disparities) to determine the local tax rate. The Levy History charts in the Appendices provide more insight on trends in this area. Note: when we discuss or illustrate values and capacity below, it is shown in the “Tax Year”, as opposed to the “Assessment Year”, which is the year prior. Those assessments are based on property and sales evaluations from the year prior to the assessment year, so values and capacity for the tax year lag roughly 1.5 - 2 years behind the actual market or construction activity. The total tax capacity for tax year 2026 for Lake Elmo increased by $1.4 million, or 3.73%, to $ 39,039,717, a similar increase to the prior year. In comparison, the 3 years prior (2022-2024) averaged over 18% increases, and the 10-year average is 11.5%. The slowed increase is due largely to the slowdown of housing prices & development, and a shift in development from single-family to multifamily. The increase to existing market value (market value less new improvements) is now under $26 million, whereas the 10-year average is closer to $120 million. In addition, new improvements have slowed to a rate closer to the average of 2019 – 2022, at just over $84 million. The chart below shows Estimated Market Value (EMV) changes in the past 10 years. The green bar is the market value from each prior year, the blue bar shows the market value increase to that prior year existing value, and the red bar shows the market value of new improvements. EMV will follow similar trends as tax capacity, but they are different measures. Again, the local tax rate is the ratio of the city’s local levy (total levy – fiscal disparity distribution) to tax capacity. This rate is then applied to the tax capacity of individual properties to determine the local tax due. Lake Elmo’s final local tax rate for 2025 was 26.63%. The estimated local tax rate for the above levy is 31.72%, an increase of 4.88 percentage points. This is a more substantial rate increase than in the last few years, so we’ve broken out the rate change a bit more below. You can see how the Capital Levies are increasing as we start to save money for future infrastructure projects, vehicle and equipment, a practice that is relatively new to the city. The debt levies are generally for street projects, though a couple cover a small amount of equipment or refunding of old debt, and 2021A (the largest, in dark blue) includes the City Center and Public Works building projects. (See Appendix for full data breakdowns.) The Median Home Value increased slightly this year; from $581,700 for tax year 2025 to $585,700 for tax year 2026. When applying the estimated tax rate to a median value home, you would see an increase of $310 in city tax for the year, or $26.00 per month. 2025 2026 Median Value Home 581,700 585,800 Tax Rate 26.84% (final 2025)1,616 1,630 31.72% (est. 2026)1,910 1,926 4.88 point change in Tax Rate $310 increase on MVH Lake Elmo remained low compared to tax rates of other Washington County cities in 2025. Now ranked at 20 out of 27 Washington County cities – up from 21 in 2024, having swapped places with Afton. If all other cities hold their rates steady in 2026, we will remain in the bottom half. Rank Taxing Authority 2025 (%)Rank Taxing Authority 2025 (%) 1 Hastings 59.08 15 Lakeland 31.80 2 Oak Park Heights 54.59 16 Bayport 31.54 3 Newport 53.42 17 Woodbury 31.16 4 Landfall 53.13 18 White Bear Lake 30.40 5 Stillwater 52.67 19 Scandia 27.94 6 Willernie 50.24 20 Lake Elmo 26.84 7 Marine on St. Croix 48.73 21 Afton 26.67 8 Saint Paul Park 41.86 22 Birchwood 26.05 9 Oakdale 41.40 23 Lakeland Shores 20.38 10 Forest Lake 41.13 24 Saint Mary's Point 18.59 11 Hugo 39.32 25 Dellwood 16.56 12 Cottage Grove 37.20 26 Grant 11.04 13 Lake St. Croix Beach 35.91 27 Pine Springs 7.73 14 Mahtomedi 33.54 When removing some of the smallest cities and largest cities, Lake Elmo has the 9th lowest tax rate out of the 10 cities that are closest in population. We would expect to move to the 8th lowest in 2026 if other city rates hold steady. City tax rates and levies vary drastically due to a variety of reasons. It may be the level of service they provide; for instance, they may have full-time Fire, Police or Ambulance. They may have debt related to buildings or infrastructure - or not - and they may be levying for future needs - or not. So, while tax rate is a helpful comparison, it is only a single perspective and should be looked at in terms of what services are provided, as well as the tax capacity of the city. Process for This Workshop For this budget workshop, staff will discuss the 2026 Proposed Budget, outline key points and answer any questions from Council. We are seeking feedback on changes to make before the Council certifies a preliminary levy at the September 16th meeting. Additional fine-tuning of the budget will take place through the time it is adopted in December. Specifically: 1)Is the Council supportive of the Capital Levy levels? 2)Is the Council supportive of the proposed staffing changes? 3)Are there any questions the Council has about specific expenditures in the detailed Budgets? After setting the preliminary levy in September, Council may reduce the amount in December, but cannot increase it. ATTACHMENTS 1)2026 Proposed Master Budget Worksheet – All Budgets 2)Letters re: Washington County Sheriff Contract & Comparable Cities Comparison 3)Memos regarding staffing changes 4)Tax Levy & Tax Base History City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes General Fund Revenues: Taxes 101-410-1320-31010 Current Ad Valorem Taxes 4,679,708$ 5,562,304$ 5,118,521 2,559,261 5,118,521 6,263,500 22.37% - 101-410-1320-31020 Delinquent Ad Valorem Taxes 20,875 20,614 19,000 9,500 19,000 19,000 0.00% - 101-410-1320-31030 Mobile Home Tax 16,781 20,540 17,000 8,500 17,000 17,000 0.00% - 101-410-1320-31040 Fiscal Disparities 423,542 371,286 433,937 216,969 433,937 400,000 -7.82% 101-410-1320-31520 30% Rental - County 1,625 1,589 - - - - #DIV/0! - 101-410-1320-31910 Penalty & Interest on Taxes (204) 643 500 250 500 500 0.05% - Total Taxes 5,142,327$ 5,976,975$ 5,588,958 2,794,479 5,588,958 6,700,000 19.88% Licenses and Permits 101-410-1320-32110 Liquor License 12,050 13,750 12,000 - 12,000 12,000 0.00% licensing takes place at end of the year. 101-410-1320-32180 Wastehauler License 1,560 1,080 1,410 480 1,410 1,410 0.00% - 101-410-1320-32181 General Contractor License 550 675 475 150 475 475 0.00% - 101-420-2400-32210 Building Permits 725,852 718,730 800,000 834,224 900,000 800,000 0.00% Based on a mix of residential and multifamily. - higher in 2025 b/c of school projects 101-430-3100-32211 Driveway Permits 10,200 6,925 7,000 8,400 9,000 7,000 0.00% - 101-420-2400-32212 Fireplace Permits 6,300 4,740 5,000 5,100 6,000 5,000 0.00% Supply issues, some going to alternative appliances 101-420-2400-32220 Heating Permits 65,761 84,805 60,000 47,484 60,000 60,000 0.00% Based on a mix of residential and multifamily. 101-420-2400-32230 Plumbing Permits 70,967 79,042 60,000 50,856 60,000 60,000 0.00% Based on a mix of residential and multifamily. 101-420-2400-32232 Pool Permits 750 1,275 1,000 1,000 1,000 1,000 0.00% - 101-420-2400-32213 Siding Permits 32,161 9,250 5,000 2,000 5,000 5,000 0.00% Generally a slow item unless a storm event 101-420-2400-32214 Roof Permits 157,002 29,743 15,000 7,463 15,000 15,000 0.00% Generally a slow item unless a storm event 101-430-3100-32250 Utility Permits 41,138 46,107 30,000 7,431 30,000 30,000 0.00% These permits slow as development starts to slow. 101-420-2220-32260 Burning Permit 2,085 2,160 1,700 1,255 1,700 2,400 41.18% - 101-410-1320-32270 Massage Therapy Licenses - - 150 - 150 150 0.00% - 101-420-2220-32275 Fire Suppression Permits (Sprinkler & Alarm)21,139 22,264 13,000 6,123 13,000 23,300 79.23% includes both Alarm and Sprinkler Permits 101-410-1320-32281 Golf Cart Operation Permit - 30 60 30 60 60 0.00% - 101-410-1320-32282 Miscellaneous Permits 175 225 200 50 200 200 0.00% - 101-420-2400-32282 Miscellaneous Permits - - - 150 150 - #DIV/0! Total Licenses and Permits 1,147,690$ 1,020,800$ 1,011,995 972,194 1,115,145 1,022,995 1.09% Intergovernmental 101-430-3100-33418 MSA - Maintenance 202,220 227,709 214,535 128,789 214,535 - -100.00% Budgeting directly to Street Maint Fund and Infra Reserve. 101-430-3100-33630 Miscellaneous State Grants - 44,707 - - - - #DIV/0! 101-420-2220-33426 Miscellaneous State Grants 2,000 - 3,500 - 3,500 - -100.00% - 101-450-5200-33426 Miscellaneous State Grants 2,438 - 4,800 2,543 4,800 4,000 -16.67% - 101-410-1320-33623 Payment in Lieu of Taxes 35,474 36,184 36,212 - 36,212 37,645 3.96% 2026 is final year of PILOT 101-410-1320-33521 Recycling Grant 39,256 17,273 17,273 30,412 30,412 20,000 15.79% - Total Intergovernmental 286,127$ 330,712$ 276,320$ 161,743$ 289,459$ 61,645$ -77.69% Charges for Services 101-410-1910-34103 Zoning & Subdivision Fees 85,876 124,765 100,000 45,753 100,000 100,000 0.00% - 101-420-2400-34104 Plan Check Fees 467,420 545,756 487,500 508,322 585,000 520,000 6.67% 65% of Building Permits 101-410-1520-34107 Assessment Searches 1,595 1,115 1,000 1,100 1,000 1,000 0.00% - 101-420-2400-34207 Building Code Surcharges 3,291 8,273 - 44,688 7,597 5,000 #DIV/0!pass-through revenue, city keeps % at EOY. 101-410-1450-34111 Cable Operation Reimbursement (0) - 5,000 - - - -100.00% No longer receiving. Cable Commission paying the cablecasters directly. 101-420-2400-34112 Planning & Zoning Review Fee 200 75 - - - - #DIV/0! discontinued in 2025 101-430-3100-34114 Street Light Fee 516 4,853 2,000 1,185 2,000 4,000 100.00% - 101-410-1910-34115 Base Map Upgrading Fee 1,075 5,650 2,500 1,525 2,500 2,500 0.00% - 101-420-2220-34203 Day Care Inspections - 50 - 50 50 200 #DIV/0! 101-410-1910-36206 Escrow Administration Fee 17,100 9,100 25,000 14,800 18,000 15,000 -40.00% - Total Charges for Services 577,073$ 699,637$ 623,000$ 617,423$ 716,147$ 647,700$ 3.96% 1 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes Fines and Forfeits 101-420-2100-35100 Fines 36,879 31,671 30,000 23,716 30,000 30,000 0.00% - 101-420-2220-35102 False Alarm - - - 101-420-2100-35130 Forfeitures 93 99 - - - - #DIV/0! - Total Fines and Forfeits 36,972$ 31,770$ 30,000.00$ 23,716.36$ 30,000.00$ 30,000.00$ 0.00% Investment Earnings 101-410-1320-36210 Interest Earnings 238,492 406,978 83,200 38,118 83,200 175,000 110.34% interest allocations across funds occur at year end. Total Investment Earnings 238,492$ 406,978$ 83,200.00$ 38,118.09$ 83,200.00$ 175,000$ 110.34% Miscellaneous 101-410-1320-31811 Cable Franchise Revenue 68,884 86,955 65,000 85,459 85,459 46,920 -27.82% extra reimbursement in 2024/25 not expected in 2026 101-410-1320-36200 Miscellaneous Revenue (Admin)14,560 195 5,000 298 2,000 1,550 -69.00% Local Performance Aid, misc. 101-420-2220-36200 Miscellaneous Revenue (Fire)11,970 5,000 - 3,589 3,589 4,000 #DIV/0! - 101-430-3100-36200 Miscellaneous Revenue (PW)8,534 2,600 4,500 - 2,500 3,000 -33.33% sale of small surplus assets (not items paid from vehicle & equipment replacement fund) 101-450-5200-36200 Miscellaneous Revenue (Parks)1,312 2,477 1,000 - 1,000 200 -80.00% - 101-420-2220-36204 Reimbursements - Fire 15,519 23,702 5,500 15,631 15,631 7,800 41.82% - 101-420-2220-36230 Donations-Fire 2,759 5,864 1,000 255 1,000 5,864 486.40% - 101-410-1320-36230 Donations - Admin 10,000 7,600 7,500 16,859 16,859 7,500 0.00% 101-450-5200-36230 Donations - Parks - 36,500 - - - 32,000 #DIV/0! used to pay expense 101-450-5200-44400 101-410-1320-39101 Sale of Capital Assets 132,842 - - 135,000 offsets Contract Services expenses for sale of Fire Station - unsure when sale/expenses will occur (2025 or 2026) expect it will be much higher, but move the balance to the city hall reserve. 101-410-1320-34120 Tower Rent 133,843 127,913 116,000 86,525 116,000 95,980 -17.26% - Total Miscellaneous 267,381$ 298,806$ 338,342$ 208,616$ 244,038$ 339,814$ 0.44% Prior Period Adjustments General Fund Revenue Summary Taxes 5,142,327 5,976,975 5,588,958 2,794,479 5,588,958 6,700,000 19.88% Licenses and Permits 1,147,690 1,020,800 1,011,995 972,194 1,115,145 1,022,995 1.09% Intergovernmental 286,127 330,712 276,320 161,743 289,459 61,645 -77.69% Charges for Services 577,073 699,637 623,000 617,423 716,147 647,700 3.96% Fines and Forfeits 36,972 31,770 30,000 23,716 30,000 30,000 0.00% Investment Earnings 238,492 406,978 83,200 38,118 83,200 175,000 110.34% Miscellaneous 267,381 298,806 338,342 208,616 244,038 339,814 0.44% Total General Fund Revenues:7,696,061$ 8,765,679$ 7,951,815$ 4,816,289$ 8,066,947$ 8,977,155$ 12.89% 7,696,061$ 8,765,679$ 2 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes General Fund Expenditures: 1110 Mayor & Council Personnel 101-410-1110-41030 Part-time Salaries 25,162 25,690 25,690 12,845 25,690 25,690 0.00% - 101-410-1110-41220 FICA Contributions 1,560 1,593 1,593 796 1,593 1,593 0.00% - 101-410-1110-41230 Medicare Contributions 365 373 373 186 373 373 0.00% - 101-410-1110-41510 Workers Compensation 66.49 52.30 93 93 93 100 7.44% - Total Personnel 27,153$ 27,708$ 27,749$ 13,921$ 27,749$ 27,756$ 0.02% Materials and Supplies 101-410-1110-42000 Office Supplies 67 273 275 46 275 283 3.00% - 101-410-1110-42001 Computer Reimbursement 2,000 - 4,000 3,980 3,980 - -100.00% no computers in 2026 101-410-1110-42002 IT Hardware - - - - - - #DIV/0! 101-410-1110-43185 IT Support 1,273 1,404 1,601 792 1,601 5,781 261.08% - 101-410-1110-43310 Mileage 37 139 630 - 630 649 3.00% LMC conference in Rochester Total Materials and Supplies 3,377$ 1,815$ 6,506$ 4,818$ 6,486$ 6,713$ 3.19% Charges and Services 101-410-1110-44300 Miscellaneous 7,329 5,754 11,165 9,913 11,165 6,375 -42.90% Youth Services Donation, Logo clothing, Goal Setting (odd years), Leadership Programs 101-410-1110-44330 Dues & Subscriptions 18,389 10,089 23,933 20,554 23,933 21,539 -10.00% LMC Dues, MN Mayors Assoc, Metro Cities 101-410-1110-44370 Conferences & Training 594 777 3,975 775 2,000 4,785 20.38% LMC annual conference and hotel (3), Advanced LMC training Total Charges and Services 26,312$ 16,620$ 39,073$ 31,242$ 37,098$ 32,699$ -16.31% 1110 Total Mayor & Council 56,842$ 46,144$ 73,328$ 49,981$ 71,333$ 67,168$ -8.40% 3 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 1320 Administration Personnel 101-410-1320-41010 Full-time Salaries 196,912 249,432 300,045 143,306 300,045 309,896 3.28% 101-410-1320-41210 PERA Contributions 13,950 18,655 22,503 10,375 22,503 23,242 3.28% - 101-410-1320-41216 MSRS Contributions -City Admin 1,677 1,662 1,560 883 1,560 1,704 9.27% - 101-410-1320-41220 FICA Contributions 11,445 16,790 18,603 8,407 18,603 19,214 3.28% - 101-410-1320-41230 Medicare Contributions 2,730 3,927 4,501 1,966 4,501 4,648 3.28% - 101-410-1320-41300 Insurance 26,269 40,050 43,660 16,409 43,660 47,623 9.08% final insurance numbers come in Nov/Dec. 101-410-1320-41325 Life Insurance 465 119 180 65 180 199 10.61% - 101-410-1320-41330 STD/LTD 890 1,015 2,234 634 2,234 3,505 56.90% - 101-410-1320-41420 Unemployment Benefits - 3,084 - 6,261 6,261 - #DIV/0! 101-410-1320-41510 Workers Compensation 1,045 701 1,385 1,385 1,385 1,450 4.71% - Total Personnel 255,382$ 335,435$ 394,671$ 189,692$ 400,932$ 411,482$ 4.26% Materials and Supplies 101-410-1320-42000 Office Supplies 2,234 3,234 2,000 1,316 2,000 2,060 3.00% - 101-410-1320-42030 Printed Forms - - 100 - 100 103 3.00% - Total Materials and Supplies 2,234$ 3,234$ 2,100$ 1,316$ 2,100$ 2,163$ 3.00% Charges and Services 101-410-1320-42002 IT Hardware 5,195 - - - - 2,610 #DIV/0! 101-410-1320-43040 Legal Services 56,432 49,052 60,000 32,838 60,000 61,800 3.00% - 101-410-1320-43090 Newsletter - 5,018 3,667 4,585 3,667 3,000 -18.18% 2 newsletters, extra mailings, split w/ W/S 101-410-1320-43100 Assessing Services 112,968 113,783 117,959 115,371 117,959 121,498 3.00% - 101-410-1320-43150 Contract Services 13,276 18,970 68,500 39,032 68,500 73,144 6.78% Class & Comp Plan, Nat. Comm Survy, Staff trainings 101-410-1320-43152 Cable Operation Expense - 3,726 6,200 - - - -100.00% now getting paid directly by the Cable Commission. 101-410-1320-43185 IT Support 5,032 6,769 8,701 5,097 10,195 25,405 191.97% - 101-410-1320-43190 Software Programs - 4,237 9,000 8,651 9,000 11,737 30.41% new website 101-410-1320-43210 Telephone 602 632 1,033 379 1,000 993 -3.87% - 101-410-1320-43220 Postage 4,854 5,894 5,000 4,011 6,016 7,254 45.08% - 101-410-1320-43310 Mileage 661 522 1,120 493 1,120 1,154 3.00% - 101-410-1320-43510 Legal Publishing 3,638 3,138 1,500 1,783 1,500 3,045 103.00% - 101-410-1320-43610 Insurance 36,273 - 46,779 29,026$ 46,779 41,282$ -11.75% - 101-410-1320-44010 Repairs/Maint Contractual Bldg 83 - - - - - #DIV/0! - 101-410-1320-44040 Repairs/Maint Contractual Eqpt 5,035 3,982 - 1,328 3,000 3,240 #DIV/0! copier lease 101-410-1320-44050 Shared City Center Expenses 29,815 - 29,815 43,711 46.60% new acct - replaces multiple accounts above - gets paid to City Center Fund. 101-410-1320-44330 Dues & Subscriptions 1,321 1,947 3,613 875 3,613 3,478 -3.74% - 101-410-1320-44370 Conferences & Training 3,083 5,468 12,170 4,597 12,170 12,870 5.75% Admin & City Wide Trainings & Conferences, Leadership in the Valley 101-410-1320-44371 Allocation to Building Inspections (3,184) - - - - - #DIV/0! no longer used. Total Charges and Services 245,267$ 223,139$ 375,057$ 248,065$ 374,333$ 416,221$ 10.98% Miscellaneous 101-410-1320-44300 Miscellaneous 3,220 11,751 5,750 4,668 5,750 4,750 -17.39% 5 possible retirements, employee & council/commission recognitions, logo apparel Total Miscellaneous 3,220$ 11,751$ 5,750$ 4,668$ 5,750$ 4,750$ -17.39% 1320 Total Administration 506,102$ 573,559$ 777,578$ 443,741$ 783,115$ 834,616$ 7.34% 4 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 1410 Elections Personnel 101-410-1410-41030 Part-time Salaries 2,649 14,526 3,000 - - 29,924 897.47% adding up to 2 new new polling locations 101-410-1410-41510 Workers Compensation - - - - - - #DIV/0! - Total Personnel 2,649$ 14,526$ 3,000$ -$ -$ 29,924$ 897.47% Charges and Services 101-410-1410-43310 Travel Expense - - 50 - - - -100.00% - 101-410-1410-42000 Office Supplies 53 654 250 - - 674 169.65% - 101-410-1410-43510 Legal Notices Publishing 68 238 500 - - 245 -50.97% - 101-410-1410-43150 Contract Services 3,525 3,854 3,890 4,165 4,165 11,950 207.19% - Total Charges and Services 3,646$ 4,746$ 4,690$ 4,165$ 4,165$ 12,869$ 174.39% Miscellaneous 101-410-1410-44300 Miscellaneous 585 1,843 625 - 625 1,898 203.75% election judge meals Total Miscellaneous 585 1,843 625 - 625 1,898 203.75% 1410 Total Elections 6,881 21,116 8,315$ 4,165$ 4,790$ 44,691$ 437.48% 1450 Communications Personnel 101-410-1450-41010 Full-time Salaries 31,033 - Communications Dept goes away in 2024, 101-410-1450-41210 PERA Contributions 2,327 - but will show for comparison to whole budget. 101-410-1450-41220 FICA Contributions 1,798 - 101-410-1450-41230 Medicare Contributions 420 - 101-410-1450-41300 Insurance 5,122 - 101-410-1450-41325 Life Insurance 5 - 101-410-1450-41330 STD/LTD 48 - 101-410-1450-41510 Workers Compensation 256 - Total Personnel 41,008$ -$ Charges and Services 101-410-1450-43090 Newsletter 2,425 - 101-410-1450-43185 IT Support 1,333 - 101-410-1450-42002 IT Hardware 106 - 101-410-1450-43190 Software Programs 1,550 - 101-410-1450-43220 Postage 349 - 101-410-1450-43310 Mileage - - 101-410-1450-43152 Cable Operations 4,042 - 101-410-1450-44370 Conferences and Training - - Total Charges and Services 9,804$ -$ - - 1450 Total Communications 50,812$ -$ 5 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 1520 Finance Personnel 101-410-1520-41010 Full-time Salaries 72,262 163,764 174,790 97,454 174,790 200,968 14.98% - 101-410-1520-41210 PERA Contributions 5,419 12,281 13,109 7,309 13,109 15,073 14.98% - 101-410-1520-41220 FICA Contributions 4,292 9,787 10,837 5,851 10,837 12,460 14.98% - 101-410-1520-41230 Medicare Contributions 1,004 2,289 2,622 1,369 2,622 3,015 14.98% - 101-410-1520-41300 Insurance 13,032 22,862 16,394 9,392 16,394 21,392 30.49% - 101-410-1520-41325 Life Insurance 270 80 109 58 109 136 23.94% - 101-410-1520-41330 STD/LTD 174 777 1,302 617 1,302 2,306 77.15% - 101-410-1520-41510 Workers Compensation 734 432 852 852 852 890 4.41% Total Personnel 97,188$ 212,271$ 220,014.85$ 122,901.37$ 220,014.85$ 256,238.23$ 16.46% Materials and Supplies 101-410-1520-42000 Office Supplies 898 1,100 1,030 179 1,030 1,100 6.80% - 101-410-1520-42030 Printed Forms 1,009 2,352 1,545 - 1,545 1,200 -22.33% - Total Materials and Supplies 1,907$ 3,451$ 2,575$ 179$ 2,575$ 2,300$ -10.68% Charges and Services 101-410-1520-42002 IT Hardware 6,080 184 - - - 2,910 #DIV/0! 101-410-1520-43010 Audit Services 11,284 11,844 11,500 18,823 18,823 12,075 5.00% - 101-410-1520-43150 Contract Services 49,054 9,776 10,000 209 5,000 54,072 440.72% tent. budgeting for long-term strategic financial management plan ($40K), $10K for normal financial consultants. 101-410-1520-43185 IT Support 4,459 5,691 7,356 3,684 7,356 16,972 130.72% 101-410-1520-43190 Software Programs 4,319 3,849 9,000 7,749 9,000 23,790 164.33% new financial software - higher annual fees. 101-410-1520-43310 Mileage 288 255 309 - 309 263 -14.95% - 101-410-1520-43610 Insurance 886 - 3,434 1,063.10$ 3,434 785$ -77.15% 101-410-1520-44040 Repairs/Maint Contractual Eqpt - 3,463 - 1,328 3,000 3,240 #DIV/0! copier lease 101-410-1520-44050 Shared City Center Expenses 29,815 - 29,815 43,711 46.60% new account - replaces multiple accounts above. 101-410-1520-44330 Dues & Subscriptions 720 680 1,040 330 1,040 460 -55.77% - 101-410-1520-44370 Conferences & Training 766 1,459 4,000 585 4,000 2,565 -35.88% MNGFOA conference - registration & hotel (FD and FC), LMC conference (FD) 101-410-1520-44371 Allocation to Building Inspections (2,905) - - - - - #DIV/0! no longer used. Total Charges and Services 75,035$ 37,200$ 76,455$ 33,772$ 81,778$ 160,842$ 110.38% Miscellaneous 101-410-1520-44300 Miscellaneous 427 3,721 3,000 3,813 3,813 1,300 -56.67% logo apparel, Wash Co. exp., other Total Miscellaneous 427$ 3,721$ 3,000$ 3,813$ 3,813$ 1,300$ -56.67% Capital Outlay 101-410-1520-45350 Capital Outlay - Finance Software 75,000 38,103 75,000 50,000 -33.33%New Financial Software ($200K over 2 years, part getting allocated to W/S/S) Total Capital Outlay 75,000$ 38,103$ 75,000$ 50,000$ -33.33% 1520 Total Finance 174,557$ 256,644$ 377,044$ 198,770$ 383,181$ 470,680$ 24.83% 6 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 1910 Planning & Zoning Personnel 101-410-1910-41010 Full-time Salaries 74,715 209,344 259,053 147,005 259,053 274,844 6.10% 101-410-1910-41040 Temporary Employees 4,522 - 21,257 - - 22,532 6.00% intern 101-410-1910-41210 PERA Contributions 5,560 15,701 21,023 11,025 21,023 22,863 8.75% - 101-410-1910-41220 FICA Contributions 4,740 12,382 17,379 8,720 17,379 18,437 6.09% - 101-410-1910-41230 Medicare Contributions 1,109 2,896 4,205 2,039 4,205 4,461 6.09% - 101-410-1910-41300 Insurance 12,168 35,952 56,164 21,267 56,164 42,903 -23.61% - 101-410-1910-41325 Life Insurance 305 100 267 104 267 296 10.61% - 101-410-1910-41330 STD/LTD 313 683 2,246 1,005 2,246 3,592 59.98% - 101-410-1910-41510 Workers Compensation 1,260 1,054 1,610 1,610 1,610 1,690 4.99% - Total Personnel 104,691$ 278,110$ 383,203$ 192,776$ 361,946$ 391,619$ 2.20% Materials and Supplies 101-410-1910-42000 Office Supplies 389 745 1,000 306 1,000 1,030 3.00% - 101-410-1910-42120 Fuel, Oil and Fluids 270 - 2,000 - - - -100.00% - 101-410-1910-42030 Printed Forms 51 - 600 104 600 300 -50.00% - Total Materials and Supplies 710$ 745$ 3,600$ 410$ 1,600$ 1,330$ -63.06% Charges and Services 101-410-1910-43020 Comprehensive Planning - - 25,000 - 25,000 100,000 300.00% Comprehensive Planning (2025 - 2027 project) 101-410-1910-43030 Engineering Services 3,213 5,868 30,000 6,585 30,000 15,000 -50.00%EAW for old fire hall and 180 acres 101-410-1910-43040 Legal Services - - - - 10,000 10,000 #DIV/0! new line item - segregating CD legal fees 101-410-1910-43150 Contract Services 92,875 121,178 135,000 30,187 135,000 190,000 40.74% BMI services for higher level planning, landscape arch., GIS implementation, appraisals, planning for 180 ac. 101-410-1910-43185 IT Support 11,445 12,408 14,947 9,116 14,947 15,061 0.77% 101-410-1910-42002 IT Hardware 1,283 7,723 - - - - #DIV/0! 101-410-1910-43190 Software Programs - 287 2,000 - 2,000 - -100.00% - 101-410-1910-44040 Repairs/Maint Contractual Eqpt - 3,657 - 1,291 3,000 3,240 #DIV/0! copier lease 101-410-1910-44050 Shared City Center Expenses 27,815 - 27,815 41,548 49.37% gets paid to City Center Fund. 101-410-1910-43210 Telephone 120 429 663 190 663 497 -25.13% - 101-410-1910-43220 Postage - - 200 - 200 200 0.00% - 101-410-1910-43310 Mileage - 218 600 - 600 250 -58.33% - 101-410-1910-43510 Legal Publishing 1,835 1,078 1,825 270 1,825 1,880 3.00% - 101-410-1910-44330 Dues & Subscriptions - 533 3,260 821 3,260 2,430 -25.46% - 101-410-1910-44370 Conferences & Training 356 3,820 4,730 705 4,730 5,465 15.54% AICP cert, LMC, APA, GIS training Total Charges and Services 111,174$ 157,200$ 246,041$ 49,164$ 259,041$ 385,571$ 56.71% Miscellaneous 101-410-1910-44300 Miscellaneous 581 532 1,000 146 1,000 500 -50.00% logo apparel, incidentals Total Miscellaneous 581$ 532$ 1,000$ 146$ 1,000$ 500$ -50.00%- - 0% 1910 Total Planning & Zoning 217,156$ 436,588$ 633,844$ 242,497$ 623,587$ 779,020$ 22.90% 7 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 1930 Engineering Services Charges and Services 101-410-1930-43030 Engineering Services 32,855 37,200 35,000 25,760 50,000 53,970 54.20% - Total Charges and Services 32,855$ 37,200$ 35,000 25,760 50,000 53,970 54.20% 1930 Total Engineering Services 32,855$ 37,200$ 35,000$ 25,760$ 50,000$ 53,970$ 54.20% 1940 City Hall Materials and Supplies 101-410-1940-42110 Cleaning Supplies 227 City Hall Dept goes away in 2024, 101-410-1940-42230 Building Repair Supplies 232 but will show for comparison to whole budget. Total Materials and Supplies 459$ in 2024/2025 moved to an Internal Service Fund 703 Charges and Services 101-410-1940-43185 IT Support 1,273 101-410-1940-43810 Utilities 54,231 101-410-1940-43840 Refuse 2,183 101-410-1940-44010 Repairs/Maint Contractual Bldg 18,028 101-410-1940-44040 Repairs/Maint Contractual Eqpt 993 101-410-1940-44371 Allocation to Building Inspections (45,050) Total Charges and Services 31,659$ Miscellaneous 101-410-1940-44300 Miscellaneous 4,569 Total Miscellaneous 4,569$ - 1940 Total City Hall 36,687$ 2100 Police Charges and Services 101-420-2100-43150 Law Enforcement Contract 1,048,618 1,290,112 1,377,253 - 1,377,253 1,413,503 2.63% pd in Aug and Dec. 101-420-2100-43610 Insurance 6,583 2,886 2,886 1,406$ -78.64% new allocation in 2025 101-420-2100-43185 IT Support 1,369 #DIV/0! new allocation in 2026. 101-420-2100-44050 Shared City Center Expenses 11,094 - 11,094 17,291 55.85% increasing City Center expenses. 101-420-2100-44301 Misc. - Community Event - 441 1,800 - 1,800 1,854 3.00% - Total Charges and Services 1,048,618$ 1,290,554$ 1,396,730$ 2,886$ 1,393,033$ 1,435,423$ 2.77% 2100 Total Police 1,048,618$ 1,290,554$ 1,396,730$ 2,886$ 1,393,033$ 1,435,423$ 2.77% 2150 Prosecution Charges and Services 101-420-2150-43045 Attorney Criminal 36,949 50,540 50,000 21,554 51,840 52,983 5.97%These expenses are partially offset by Fines in Revenue section. Total Charges and Services 36,949$ 50,540$ 50,000$ 21,554$ 51,840$ 52,983$ 5.97% 2150 Total Prosecution 36,949$ 50,540$ 50,000$ 21,554$ 51,840$ 52,983$ 5.97% 8 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 2220 Fire Personnel 101-420-2220-41010 Full-time Salaries 415,118 663,653 687,708 404,815 687,708 901,082 31.03% need to break out OT. 101-420-2220-41020 Overtime & Holiday Wages - - 40,500 - 40,500 - -100.00% currently coded in full-time salaries. 101-420-2220-41030 Part-time Salaries 6,351 1,250 - - - - #DIV/0! 101-420-2220-41035 Paid On Call Salaries 144,681 187,872 220,194 136,360 220,194 289,138 31.31% - 101-420-2220-41210 PERA Contributions 74,335 115,794 121,724 71,652 121,724 159,491 31.03% - 101-420-2220-41220 FICA Contributions 9,524 11,654 13,652 8,454 13,652 13,652 0.00% - 101-420-2220-41230 Medicare Contributions 8,174 12,162 14,226 7,739 14,226 13,619 -4.27% - 101-420-2220-41300 Insurance 49,440 79,785 79,897 42,364 79,897 112,778 41.16% 101-420-2220-41325 Life Insurance 704 405 477 249 477 724 51.97% - 101-420-2220-41330 STD/LTD 1,679 3,046 5,121 1,763 5,121 9,448 84.51% 101-420-2220-41420 Unemployment Benefits - - - 816 - - #DIV/0! - 101-420-2220-41510 Workers Compensation 57,030 44,861 66,882 66,882 66,882 70,230 5.01% - Total Personnel 767,036$ 1,120,482$ 1,250,380$ 741,095$ 1,250,380$ 1,570,162$ 25.57% Materials and Supplies 101-420-2220-42000 Office Supplies 855 791 1,000 253 1,000 1,000 0.00% - 101-420-2220-42110 Cleaning Supplies - - - 70 70 - #DIV/0! - 101-420-2220-42080 EMS Supplies 2,606 2,277 2,700 1,173 2,700 2,781 3.00% increased call volume 101-420-2220-42090 Fire Prevention 2,433 4,088 3,000 174 3,150 3,250 8.33% more community events 101-420-2220-42120 Fuel, Oil and Fluids 18,248 18,415 30,888 8,265 18,180 20,000 -35.25% - 101-420-2220-42400 Small Tools & Equipment 82,102 23,550 6,000 6,002 6,500 6,180 3.00% Total Materials and Supplies 106,244$ 49,121$ 43,588$ 15,938$ 31,600$ 33,211$ -23.81% Charges and Services 101-420-2220-42002 IT Hardware 3,000 7,985 - - - - #DIV/0! 101-420-2220-43050 Physicals 7,795 13,804 10,100 6,777 10,100 10,100 0.00% - 101-420-2220-43150 Contract Services 2,600 966 2,600 29 2,600 13,000 400.00% GIS South Station study 101-420-2220-43185 IT Support 23,189 23,124 26,901 13,187 26,901 25,773 -4.19% - 101-420-2220-43190 Software Programs 14,005 10,425 18,100 14,514 18,100 20,303 12.17% - 101-420-2220-43210 Telephone 4,655 4,411 4,300 2,286 4,560 4,800 11.63% - 101-420-2220-43230 Radio 17,709 17,567 17,500 8,402 17,500 18,025 3.00% - 101-420-2220-43310 Mileage - - 500 216 500 500 0.00% - 101-420-2220-43630 Insurance 22,157 - 33,864 14,409.20$ 33,864 12,320$ -63.62% - 101-420-2220-43810 Utility 12,178 - - -$ - - #DIV/0! - 101-420-2220-43840 Refuse 148 - - -$ - - #DIV/0! - 101-420-2220-44010 Repairs/Maint Bldg 13,184 10,000 10,000 5,097.98$ 10,000 10,000 0.00% fire bay repairs/maintenance 101-420-2220-44040 Repairs/Maint Eqpt 60,987 51,855 43,920 36,253.65$ 45,000 45,238 3.00% - 101-420-2220-44050 Shared City Center Expenses 30,499 -$ 30,499 46,974 new account - replaces multiple accounts above. 101-420-2220-44170 Uniforms 14,455 10,421 10,000 9,769 11,000 10,300 3.00% - 101-420-2220-44300 Miscellaneous 1,795 2,026 2,540 2,869 2,869 3,200 25.98% retirement events, vehicle wash, ice, postage. 101-420-2220-44330 Dues & Subscriptions 3,851 7,413 7,200 2,858 4,500 4,524 -37.17% - 101-420-2220-44350 Books 1,250 1,072 1,200 - 1,200 1,236 3.00% - 101-420-2220-44370 Conferences & Training 39,564 40,694 27,000 40,329 40,329 42,000 55.56% new hires, Chief conference, state certs. Partially reimbursed thru state. Total Charges and Services 242,524$ 202,392$ 246,223$ 156,995$ 259,521$ 268,293$ 8.96% Capital Outlay 101-420-2220-47200 Transfer to Vehicle Replacement Fund 67,112 94,915 - - - - 0.00% See CIP for future purchases. 101-420-2220-47300 Transfer to Fire Equipment & Project Fund 19,000 - 19,000 20,000 pulling away from Small Tools & Equipment 101-480-2220-45800 Equipment - 47,969 - - - - #DIV/0! 101-480-8000-45800 Equipment 204,815 - - - - - #DIV/0! Total Capital Outlay 271,927$ 142,884$ 19,000$ -$ 19,000$ 20,000$ 5.26% 2220 Total Fire 1,387,730$ 1,514,880$ 1,559,191$ 914,027$ 1,560,501$ 1,891,666$ 21.32% larger equipment will be purchased from Fire Equip Fund from now on. 9 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 2400 Building Inspection Personnel 101-420-2400-41010 Full-time Salaries 357,891 491,325 626,533 298,119 626,533 678,367 8.27% combined 2 positions for decrease 101-420-2400-41210 PERA Contributions 28,649 43,873 54,472 26,686 54,472 60,759 11.54% - 101-420-2400-41216 MSRS Contributions -City Admin 565 560 525 298 525 574 9.27% - 101-420-2400-41220 FICA Contributions 20,007 25,819 42,222 15,236 42,222 45,826 8.53% - 101-420-2400-41230 Medicare Contributions 4,986 7,045 10,215 4,180 10,215 11,087 8.53% - 101-420-2400-41300 Insurance 62,983 75,493 101,119 39,176 101,119 100,943 -0.17% - 101-420-2400-41325 Life Insurance 485 246 435 153 435 503 15.64% - 101-420-2400-41330 STD/LTD 1,850 2,368 4,665 1,982 4,665 7,701 65.08% 101-420-2400-41510 Workers Compensation 2,258.09 6,956.60 8,172 8,172 8,172 8,580 5.00% - Total Personnel 479,673$ 653,686$ 848,360 394,002 848,360 914,341 7.78% Materials and Supplies 101-420-2400-42000 Office Supplies 12,595 6,275 6,000 211 6,000 6,180 3.00% - 101-420-2400-42030 Printed Forms - - 350 - 350 361 3.00% - 101-420-2400-42120 Fuel, Oil and Fluids 6,939 3,446 8,000 2,047 8,000 5,000 -37.50% - Total Materials and Supplies 19,534$ 9,720$ 14,350 2,258 14,350 11,541 -19.58% Charges and Services 101-420-2400-42002 IT Hardware 1,709 10,324 - - - 5,220 #DIV/0! 101-420-2400-43030 Engineering - - 6,000 498 6,000 - -100.00% - 101-420-2400-43150 Inspector Contract Services 85,421 42,887 90,000 166,093 166,093 92,700 3.00% 101-420-2400-43185 IT Support 17,361 21,720 25,763 11,711 25,763 15,985 -37.95% - 101-420-2400-43190 Software Programs 3,385 16,318 25,000 17,791 25,000 19,931 -20.28% 101-420-2400-43210 Telephone 2,331 2,082 2,565 765 2,565 1,954 -23.82% phones & toughbook service 101-420-2400-43630 Insurance 7,939 - 13,516 7,207.61$ 13,516 6,233$ -53.88% 101-420-2400-44040 Repairs/Maint Eqpt 6,259 4,767 16,000 3,804 6,000 5,740 -64.13% copier lease and T2600 maint 101-420-2400-44050 Shared City Center Expenses 32,027 - 32,027 46,927 46.52% increasing city center expenses 101-420-2400-44170 Uniforms 330 546 1,500 110 1,500 600 -60.00% - 101-420-2400-44330 Dues & Subscriptions 789 291 1,500 380 1,500 1,250 -16.67% MN AMBO, ICC CBO 101-420-2400-44350 Books - - 2,500 722 2,500 2,575 3.00% - 101-420-2400-44370 Conferences & Training 783 2,227 5,000 1,628 5,000 6,355 27.10% Inspector certs, SWPP, Safety Total Charges and Services 126,472$ 101,162$ 221,370 210,710 287,463 205,469 -7.18% Capital Outlay 101-420-2400-47200 Transfer to Vehicle Replacement 14,907 - - - - - 101-480-2400-47200 Transfer to Vehicle Replacement - 11,300 - - - - #DIV/0! Total Capital Outlay -$ 11,300$ - - - - #DIV/0! Miscellaneous 101-420-2400-44371 Allocations from Admin, Finance, City Hall 51,139 - - - - no longer used starting in 2024. 101-420-2400-44300 Miscellaneous 494 530 - 40 40 - #DIV/0! vehicle regist, supplies Total Miscellaneous 51,633$ 530$ - 40 40 - #DIV/0! 2400 Total Building Inspection 677,312$ 776,397$ 1,084,080$ 607,011$ 1,150,213$ 1,131,350$ 4.36%56% 10 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 2500 Emergency Communications Charges and Services 101-420-2500-43810 Electric Utility - 180 360 400 101-420-2500-43150 Contract Services - Siren Monitoring / Repairs & Maintenance4,311 4,500 4,500 1,888 1,888 4,635 3.00% Total Charges and Services 4,311$ 4,500$ 4,500 2,068 2,248 5,035 11.89% - - #DIV/0! - 2500 Total Emergency Communications 4,311$ 4,500$ 4,500 2,068 2,248 5,035 11.89% 2700 Animal Control Charges and Services 101-420-2700-43150 Contract Services 19,172 23,998 14,500 9,388 18,777 22,000 51.72% - Total Charges and Services 19,172$ 23,998$ 14,500$ 9,388$ 18,777$ 22,000$ 51.72% 2700 Total Animal Control 19,172$ 23,998$ 14,500$ 9,388$ 18,777$ 22,000$ 51.72% 11 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 3100 Streets Personnel 101-430-3100-41010 Full-time Salaries 410,215 420,692 485,866 229,982 485,866 477,451 -1.73% changed staffing allocations 101-430-3100-41030 Part-time Salaries - 500 - 162 - - #DIV/0! 101-430-3100-41020 Overtime 12,566 13,121 19,858 9,646 19,858 19,858 0.00% - 101-430-3100-41040 Temporary Employees 12,880 21,884 14,820 9,392 14,820 19,266 30.00% - 101-430-3100-41210 PERA Contributions 31,674 32,358 37,551 17,522 37,551 37,254 -0.79% - 101-430-3100-41220 FICA Contributions 25,855 27,263 32,274 14,923 32,274 32,274 0.00% - 101-430-3100-41230 Medicare Contributions 6,042 6,376 7,808 3,490 7,808 7,808 0.00% - 101-430-3100-41300 Insurance 84,751 85,731 98,379 41,862 98,379 85,062 -13.54% - 101-430-3100-41325 Life Insurance 344 331 426 149 426 563 32.19% - 101-430-3100-41330 STD/LTD 2,339 2,294 3,618 1,237 3,618 6,384 76.46% - 101-430-3100-41600 Safety Clothing Allowance 662 767 1,800 640 1,800 1,908 6.00% 101-430-3100-41420 Unemployment Benefits 2,005 - - - - - #DIV/0! - 101-430-3100-41510 Workers Compensation 25,374 19,863 22,806 22,806 22,806 23,950 5.01% - Total Personnel 614,707$ 631,179$ 725,207$ 351,812$ 725,207$ 711,778$ -1.85% Materials and Supplies 101-430-3100-42000 Office Supplies 55 257 400 189 400 412 3.00% - 101-430-3100-42120 Fuel, Oil and Fluids 43,317 23,342 48,000 13,320 30,000 49,440 3.00% 101-430-3100-42150 Operating Supplies 8,946 10,255 9,000 4,547 9,000 9,270 3.00% - 101-430-3100-42210 Repair/Maint. Supplies 9,287 11,073 11,000 4,731 11,000 11,330 3.00% - 101-430-3100-42212 Repair/Maint. Supplies S&I 8,651 6,407 11,000 12,372 12,372 14,500 31.82% - 101-430-3100-42240 Street Maintenance & Landscaping - Materials 34,773 13,778 20,000 6,895 20,000 13,500 -32.50% 101-430-3100-42260 Street Signs 4,414 3,880 4,000 3,908 4,000 4,000 0.00% - 101-430-3100-42290 Sand/Salt S&I 67,773 76,456 15,000 10,932 15,000 3,000 -80.00% left over salt from 2024/25 winter, will be higher in 2027 budget 101-430-3100-42400 Small Tools & Minor Equipment 22,613 6,458 15,000 15,949 15,949 8,500 -43.33% 101-430-3100-44375 Personal Protection Equipment 506 997 1,000 353 1,000 1,000 0.00% - Total Materials and Supplies 200,335$ 152,902$ 134,400$ 73,196$ 118,721$ 114,952$ -14.47% Charges and Services 101-430-3100-43030 Engineering Services 26,526 34,763 20,000 7,961 20,000 25,000 25.00% - 101-430-3100-43090 Sealcoating & Crack Sealing 217,913 2,326 - - - - #DIV/0! moved to a Street Maint Fund expense with levy directly into that fund. 101-430-3100-43150 Contract Services 32,401 52,156 111,408 57,117 111,408 120,000 7.71% 101-430-3100-43185 IT Support 14,600 17,025 17,582 13,863 17,582 9,742 -44.59% - 101-430-3100-42002 IT Hardware - 2,264 - - - 1,000 #DIV/0! 101-430-3100-43190 Software Programs 13,598 8,725 8,600 3,315 8,600 11,860 37.91% added modules to Beehive asset tracking 101-430-3100-43210 Telephone 2,594 2,224 2,729 759 2,729 2,959 8.42% 101-430-3100-43230 Radio 4,401 4,401 15,000 12,831 15,000 16,200 8.00% add two new radios for new FTEs $7500 101-430-3100-43310 Mileage - - - - - - #DIV/0! staff instructed to take city vehicle when available 101-430-3100-43510 Public Notices - - 100 - 100 100 0.00% - 101-430-3100-43630 Insurance 12,836 13,077 14,942 14,460$ 14,942 13,854$ -7.28% 101-430-3100-43810 Utilities 29,224 25,259 35,000 19,898 35,000 30,000 -14.29% - 101-430-3100-43811 Street Lights 65,804 65,154 67,000 37,999 67,000 68,000 1.49% 101-430-3100-43840 Refuse 7,893 7,932 8,000 713 8,000 8,240 3.00% - 101-430-3100-44010 Repairs/Maint Bldg.7,692 9,775 9,000 - 9,000 9,000 0.00% - 101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.501 223 500 - 500 500 0.00% - 101-430-3100-44040 Repairs/Maint Equip 10,235 18,681 20,000 6,230 20,000 27,000 35.00% - 101-430-3100-44041 Repairs/Maint Equip S&I 8,218 6,804 13,000 - 13,000 16,000 23.08% - 101-430-3100-44130 Equipment Rental 3,862 2,723 950 40 950 1,500 57.89% - 101-430-3100-44170 Uniforms 5,313 5,052 5,700 2,908 5,700 6,250 9.65% 101-430-3100-44330 Dues & Subscriptions 2,364 617 2,300 126 2,300 2,400 4.35% - 101-430-3100-44370 Conferences & Training 2,489 4,122 3,600 1,531 3,600 4,750 31.94% training for licenses and certifications Total Charges and Services 468,465$ 283,304$ 355,411$ 179,751$ 355,411$ 374,354$ 5.33% 12 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes Capital Outlay 101-430-3100-47200 Transfer to Vehicle Replacement Fund 90,683 90,558 - - - - #DIV/0! moved to separate levy 101-430-3100-47205 Transfer to Street Maintenance Fund (New Fund)- 600,000 - - - - #DIV/0! moved to separate levy 101-480-3100-45500 Capital Purchases 75,316 40,662 - - - - #DIV/0! Total Capital Outlay 165,999$ 731,220$ -$ -$ -$ -$ #DIV/0! Miscellaneous 101-430-3100-44300 Miscellaneous 828 1,706 800 1,156 1,156 - -100.00% empl screenings Total Miscellaneous 828$ 1,706$ 800$ 1,156$ 1,156$ -$ -100.00% - - 0% 3100 Total Streets 1,450,333$ 1,800,311$ 1,215,818$ 605,915$ 1,200,495$ 1,201,085$ -1.21% - - 0% 13 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 5200 Parks & Recreation Personnel 101-450-5200-41010 Full-time Salaries 94,881 128,693 268,182 76,518 268,182 349,873 30.46% 101-450-5200-41030 Part-time Salaries - 74 - 234 - - #DIV/0! 101-450-5200-41020 Overtime - 208 - - - - #DIV/0! 101-450-5200-41040 Temporary Employees 9,760 22,689 14,820 16,210 14,820 19,266 30.00% - 101-450-5200-41210 PERA Contributions 7,092 9,598 21,225 5,702 21,225 27,685 30.44% - 101-450-5200-41220 FICA Contributions 6,261 9,124 17,546 5,591 17,546 22,887 30.44% - 101-450-5200-41230 Medicare Contributions 1,469 2,135 4,245 1,308 4,245 5,537 30.44% - 101-450-5200-41300 Insurance 14,667 20,877 52,452 13,052 52,452 67,690 29.05% - 101-450-5200-41325 Life Insurance 61 66 227 53 227 452 99.26% - 101-450-5200-41330 STD/LTD 461 622 1,997 441 1,997 5,003 150.52% - 101-450-5200-41600 Safety Clothing Allowance 100 225 - - - - 0.00% 101-450-5200-41510 Workers Compensation 4,171 5,654 4,512 4,512 4,512 4,740 5.05% - Total Personnel 138,923$ 199,964$ 385,206$ 123,621$ 385,206$ 503,133$ 30.61% Materials and Supplies 101-450-5200-42000 Office Supplies 160 79 350 - 350 350 0.00% - 101-450-5200-42120 Fuel, Oil and Fluids 11,499 11,828 11,000 6,782 11,000 11,300 2.73% - 101-450-5200-42150 Operating Supplies 988 449 800 324 800 800 0.00% - 101-450-5200-42160 Chemicals 56 63 400 24 400 400 0.00% - 101-450-5200-42210 Repair/Maint. Supplies 8,539 9,705 8,600 5,796 8,600 10,000 16.28% - 101-450-5200-42230 Building Repair Supplies - - 500 - 500 500 0.00% - 101-450-5200-42250 Landscaping Materials 2,376 2,802 2,200 2,788 2,200 3,000 36.36% - 101-450-5200-42400 Small Tools & Minor Equipment 9,770 3,582 3,500 361 3,500 36,000 928.57% lawnmower, trail snow groomer Total Materials and Supplies 33,388$ 28,508$ 27,350$ 16,075$ 27,350$ 62,350$ 127.97% Charges and Services 101-450-5200-43030 Engineering Services - - - - - 12,000 #DIV/0!added engineering to parks for trail maintenance oversight - every 3 years or so. 101-450-5200-43150 Contracted Services 125,627 117,713 172,500 38,579 172,500 180,000 4.35% 101-450-5200-43185 IT Support 5,196 6,155 5,883 9,454 18,000 4,929 -16.22% - 101-450-5200-42002 IT Hardware - 734 - - - 500 #DIV/0! 101-450-5200-43190 Software Programs - 114 - - - 5,130 #DIV/0! new Beehive Park Inspection Module in 2026 101-450-5200-43210 Telephone 1,317 1,804 2,804 569 1,600 1,730 -38.31% 101-450-5200-43630 Insurance 22,890 24,150 25,994 21,875 25,994 22,698$ -12.68% - 101-450-5200-43810 Utilities 8,774 9,766 12,500 4,863 12,500 10,000 -20.00% 101-450-5200-43840 Refuse 4,889 3,169 4,500 2,099 4,500 3,500 -22.22% - 101-450-5200-44010 Repairs/Maint Bldg 2,327 6,358 3,000 587 3,000 3,000 0.00% 101-450-5200-44030 Repairs/Maint Imp Not Bldgs 2,667 7,284 6,000 1,690 6,000 61,000 916.67% 101-450-5200-44040 Repairs/Maint Eqpt 4,678 8,488 5,000 739 5,000 5,250 5.00% - 101-450-5200-44120 Rentals - Buildings 10,797 14,240 9,500 7,030 9,500 15,500 63.16% - 101-450-5200-44170 Uniforms 1,187 978 1,600 554 1,600 1,800 12.50% 101-450-5200-44301 Events 905 796 650 634 650 670 3.08% - 101-450-5200-44302 Lakes 15,000 15,000 20,000 - 20,000 20,000 0.00% 5K for four lakes 101-450-5200-44330 Dues & Subscriptions 167 65 75 - 75 75 0.00% - 101-450-5200-44370 Conferences & Training 930 3,578 3,400 966 3,400 3,750 10.29% training for licenses and certifications 101-450-5200-44130 Equipment Rental 1,175 929 500 - 500 1,050 110.00% - 101-450-5200-44400 Equip/Other Purchased w/ Donations - - 32,000 101-450-5200-44375 Personal Protection Equipment 858 243 450 - 450 550 22.22% - Total Charges and Services 209,384$ 221,562$ 274,357$ 89,640$ 285,269$ 385,132$ 40.38% Capital Outlay 101-450-5200-47200 Transfer to Vehicle Replacement Fund 2,298 3,228 - - - - #DIV/0! Changed to a direct levy to Vehicle Fund. 14 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes Total Capital Outlay 2,298$ 3,228$ -$ -$ -$ -$ #DIV/0! Miscellaneous 101-450-5200-44300 Miscellaneous 28,058 42,751 600 1,622 1,622 200 -66.67% formerly used for donation expenditures, moved to 44400. Total Miscellaneous 28,058$ 42,751$ 600$ 1,622$ 1,622$ 200$ -66.67% - - 5200 Total Parks & Recreation 412,051$ 496,013$ 687,513$ 230,958$ 699,447$ 950,815$ 38.30% 15 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 9000 Transfers Transfers 101-900-9000-47201 Transfer to Project Fund 16,902 - - - - 101-900-9000-47250 Transfer to Vehicle Replacement Fund 250,000 167,328 - - - moved to a separate levy in 2025 Total Transfers 266,902$ 167,328$ -$ -$ -$ 9000 Total Transfers 266,902$ 167,328$ -$ -$ -$ 9001 Contingency Reserve Contingency Reserve Reserve - - 35,000 - 36,653 4.72%balancing line / surplus in order to maintain fund balance ratio. Total Contingency Reserve - - 35,000 - 36,653 4.72% 9001 Total Contingency Reserve -$ -$ 35,000 - 36,653 4.72% General Fund Expenditure Summary 2023 Actual 2023 Actual 2025 Requested 2025 YTD 2025 Expected 2026 Requested 1110 Mayor & Council 56,842$ 46,144$ 73,328$ 49,981$ 71,333$ 67,168$ -8.40% 1320 Administration 506,102$ 573,559$ 777,578$ 443,741$ 783,115$ 834,616$ 7.34% 1410 Elections 6,881$ 21,116$ 8,315$ 4,165$ 4,790$ 44,691$ 437.48% 1450 Communications 50,812$ -$ -$ -$ -$ -$ #DIV/0! 1520 Finance 174,557$ 256,644$ 377,044$ 198,770$ 383,181$ 470,680$ 24.83% 1910 Planning & Zoning 217,156$ 436,588$ 633,844$ 242,497$ 623,587$ 779,020$ 22.90% 1930 Engineering Services 32,855$ 37,200$ 35,000$ 25,760$ 50,000$ 53,970$ 54.20% 1940 City Hall 36,687$ -$ -$ -$ -$ -$ #DIV/0! 2100 Police 1,048,618$ 1,290,554$ 1,396,730$ 2,886$ 1,393,033$ 1,435,423$ 2.77% 2150 Prosecution 36,949$ 50,540$ 50,000$ 21,554$ 51,840$ 52,983$ 5.97% 2220 Fire 1,387,730$ 1,514,880$ 1,559,191$ 914,027$ 1,560,501$ 1,891,666$ 21.32% 2400 Building Inspection 677,312$ 776,397$ 1,084,080$ 607,011$ 1,150,213$ 1,131,350$ 4.36% 2500 Emergency Communications 4,311$ 4,500$ 4,500$ 2,068$ 2,248$ 5,035$ 11.89% 2700 Animal Control 19,172$ 23,998$ 14,500$ 9,388$ 18,777$ 22,000$ 51.72% 3100 Streets 1,450,333$ 1,800,311$ 1,215,818$ 605,915$ 1,200,495$ 1,201,085$ -1.21% 5200 Parks & Recreation 412,051$ 496,013$ 687,513$ 230,958$ 699,447$ 950,815$ 38.30% 9000 Transfers 266,902$ 167,328$ -$ -$ -$ -$ 0.00% 9001 Contingency Reserve -$ -$ 35,000$ -$ -$ 36,653$ 4.72% 6,385,270$ 7,495,770$ 7,952,441$ 3,358,720$ 7,992,560$ 8,977,154$ 12.89% 1,024,713$ Total General Fund Expenditures:6,385,270$ 7,495,770$ 7,952,441$ 3,358,720$ 7,992,560$ 8,977,154$ 12.89% Total Gen Fund Revs. Over/(Under) Expenditures:1,310,791$ 1,269,909$ (626)$ 1,457,569$ 0$ Surplus 16 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 601 Water Fund Water Fund Revenues: 601-000-9401-33426 WTP2 - MPCA Grant 155,723$ 457,257$ matches total WTP2 operations expenses in Dept 9401. 601-000-0000-36210 Interest on Investments 172,199 231,545 33,280 20,785 33,280 100,000 200.48%interest allocated at end of year. 601-000-0000-37100 Water Sales 1,804,464 1,463,181 1,855,679 827,436 1,855,679 2,109,294 13.67% 601-000-0000-37120 Bulk Water - - 34,000 - 34,000 - -100.00% 601-000-0000-37130 Water Lat Benefit Fee 13,200 28,000 - 16,900 16,900 - #DIV/0!none planned 601-000-0000-37140 Water Access Revenue 550,000 1,302,000 2,577,000 1,131,000 2,577,000 - -100.00%move to Water Capital Fund (611) in 2026 601-000-0000-37150 Water Connections - Municipal 299,000 329,000 481,000 427,000 481,000 - -100.00%move to Water Capital Fund (611) in 2026 601-000-0000-37170 Meter Sales 123,176 51,530 25,000 79,710 79,710 25,000 0.00% 601-000-0000-39200 Transfer In - - - - #DIV/0! Total Water Fund Revenues:2,967,007$ 3,407,561$ 5,005,959$ 2,549,121$ 5,077,569$ 2,234,294$ -55.37% Water Fund Expenses: 9400 Water Operations Personnel 601-494-9400-41010 Full-time Salaries 311,541 300,408 301,507 158,111 301,507 328,661 9.01% 601-494-9400-41030 Part-time Salaries - - 39,000 - 39,000 40,000 Special Projects staff member 601-494-9400-41020 Overtime 14,508 9,892 9,115 5,598 9,115 9,115 0.00% 601-494-9400-41210 PERA Contributions 24,063 22,679 25,538 12,178 25,538 27,724 8.56% 601-494-9400-41216 MSRS Contributions - City Admin 690 684 642 364 642 701 9.27% 601-494-9400-41220 FICA Contributions 19,266 19,359 21,677 9,629 21,677 21,677 0.00% 601-494-9400-41230 Medicare Contributions 4,529 4,527 5,244 2,252 5,244 5,244 0.00% 601-494-9400-41300 Insurance 63,158 56,570 52,895 26,246 52,895 52,626 -0.51% 601-494-9400-41325 Life Insurance 240 209 294 100 294 333 13.28% 601-494-9400-41330 STD/LTD 1,671 1,441 2,543 923 2,543 4,213 65.69% 601-494-9400-41301 Unemployment Insurance - - - - - - #DIV/0! 601-494-9400-41600 Safety Clothing Allowance 432 665 1,165 225 1,165 1,000 -14.16% 601-494-9400-41510 Workers Compensation 9,833.01 10,768.31 6,692 6,692 6,692 7,030 5.04% Total Personnel 449,930$ 427,203$ 466,310$ 222,318$ 466,310$ 498,323$ 6.87% Materials and Supplies 601-494-9400-42000 Office Supplies 225 992 650 278 650 670 3.08% 601-494-9400-42120 Fuel, Oil and Fluids 8,985 5,902 9,000 2,297 6,000 8,250 -8.33% 601-494-9400-42030 Printed Forms 335 1,235 1,750 675 1,750 4,950 182.86% 601-494-9400-42150 Operating Supplies 1,762 834 2,000 676 2,000 2,000 0.00% 601-494-9400-42160 Chemicals 16,903 11,251 12,000 6,504 12,000 12,500 4.17% 601-494-9400-42210 Repair/Maint. Supplies 10,135 7,767 10,000 6,148 10,000 10,000 0.00% 601-494-9400-42300 Water Meters & Supplies 317,221 159,124 75,000 2,091 75,000 40,000 -46.67%fewer meter change outs 601-494-9400-44375 Personal Protective Equipment 591 650 600 229 600 600 0.00% 601-494-9400-42400 Small Tools & Minor Equipment 11,311.54 5,132.77 6,600 - 6,600 5,000 -24.24% Total Materials and Supplies 367,469$ 193,168$ 117,600$ 18,898$ 114,600$ 83,970$ -28.60% Charges and Services 601-494-9400-43030 Engineering Services 37,089 34,242 30,000 8,104 30,000 40,000 33.33% 601-494-9400-43040 Legal Services 87,408 42,153 60,000 6,071 60,000 40,000 -33.33% 601-494-9400-43010 Audit Services 9,825 11,844 11,500 17,986 11,500 12,075 5.00% 601-494-9400-43090 Newsletter - - 3,667 1,106 3,667 3,000 -18.18% 601-494-9400-43150 Contract Services 76,965 31,943 52,000 16,649 52,000 78,560 51.08% 601-494-9400-43185 IT Support 12,924 14,627 15,209 8,171 15,209 9,742 -35.95% 17 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 601-494-9400-42002 IT Hardware 157 3,248 - 158 - 6,300 #DIV/0! 601-494-9400-43190 Software Programs 10,469 9,841 54,000 5,762 54,000 38,200 -29.26% 601-494-9400-43210 Telephone 2,282 2,799 3,739 1,359 3,739 4,639 24.09% 601-494-9400-43220 Postage 2,835 3,079 3,733 1,458 3,733 4,948 32.54% 601-494-9400-43310 Mileage 283 29 150 - 150 150 0.00% 601-494-9400-43610 Insurance 25,923 24,606 27,404.48$ 25,212.42$ 27,404 22,431$ -18.15% - 601-494-9400-43810 Electric Utility 127,848 99,846 150,000 59,743 150,000 128,000 -14.67% 601-494-9400-43820 Water Utility 48,846 31,225 48,000 26,349 48,000 56,000 16.67% MDH + DNR Fees 601-494-9400-44030 Repairs\Maint Imp Not Bldgs 56,099 35,038 45,000 23,906 45,000 64,000 42.22% 601-494-9400-44040 Repairs\Maint. Equip.6,236 4,611 6,500 4,847 6,500 7,800 20.00% 601-494-9400-44010 Repairs\Maint Imp Bldgs 11,451 23,709 15,500 7,560 15,500 17,000 9.68% 601-494-9400-44150 Equipment Rental 1,600 2,926 2,200 - 2,200 2,300 4.55% 3wks valve exerciser 601-494-9400-44170 Uniforms 1,098 894 1,200 507 1,200 1,350 12.50% 601-494-9400-44300 Miscellaneous 43,899 890 1,500 387 1,500 1,000 -33.33% past - assessment exp, meals, penalties, drop box, other 601-494-9400-44330 Dues & Subscriptions 570 661 400 - 400 450 12.50% 601-494-9400-44370 Conferences & Training 1,891 4,259 2,500 3,212 2,500 4,500 80.00% training for licenses and certifications 601-494-9400-44377 Credit Card Fees 10,750 12,548 13,500 4,445 13,500 16,000 18.52% 601-494-9400-44386 Real Estate Taxes - - - - - - #DIV/0! Total Charges and Services 576,449$ 395,018$ 547,702$ 222,991$ 547,702$ 558,445$ 1.96% Depreciation 601-494-9400-43320 Depreciation Expense 2,148,531 2,586,032 2,224,720 - 2,224,720 2,260,651 1.62% Total Depreciation 2,148,531$ 2,586,032$ 2,224,720$ -$ 2,224,720$ 2,260,651$ Total Water Operations 3,542,380$ 3,601,421$ 3,356,333$ 464,207$ 3,353,333$ 3,401,389$ Capital & Bonding Activities in 601 Capital Outlay 601-494-9400-45300 Improvements Other Than Bldgs - - 2,044,275 156,725 2,044,275 -100.00% CIP items , adjusted to capital assets at YE Total Capital Outlay -$ -$ 2,044,275$ 156,725$ 2,044,275$ -$ -100.00% Bonding 601-494-9400-46010 Bond Principal*- - 1,120,000 905,000 905,000 -100.00% principal adjusted to offset liability at YE. 601-494-9400-46110 Bond Interest 344,395 328,017 350,683 236,243 236,243 -100.00% 601-494-9400-46200 Fiscal Agent Fees - Bond Payments 495 495 - - - #DIV/0! 601-494-9400-46250 Fiscal Agent Fees - Bond Issuance 213 - - - - #DIV/0! Total Bonding 345,103$ 328,512$ 1,470,683$ 1,141,243$ 1,141,243$ -$ -100.00% Transfers 601-494-9400-47200 Transfer Out - - - - 2,000,000 - #DIV/0! Transfer to Water Capital Fund. Total Transfers -$ -$ -$ -$ 2,000,000$ -$ Total Capital & Bonding Activities in 601 345,102.76$ 328,512.04$ 3,514,958.00$ 1,297,967.56$ 5,185,517.62$ -$ 9401 Water Treatment Plant (at Well 2) Operations 601-494-9401-41010 Full-time Salaries 14,742$ 29,484.00$ 601-494-9401-41600 Safety Clothing Allowance 194$ 388.00$ 601-494-9401-42000 Office Supplies 118$ 235.00$ 601-494-9401-42030 Printed Forms 292$ 583.00$ 601-494-9401-42150 Operating Supplies 400$ 800.00$ 601-494-9401-42160 Chemicals 2,000$ 4,000.00$ 601-494-9401-42210 Repair/Maint. Supplies 34,375$ 68,750.00$ 18 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 601-494-9401-42400 Small Tools & Minor Equipment 1,782$ 1,800.00$ 601-494-9401-43030 Engineering Services 28,000$ 26,600.00$ 601-494-9401-43150 Contract Services 48,025$ 273,025.00$ 601-494-9401-43180 Software Support 1,250$ 2,500.00$ 601-494-9401-43220 Postage 60$ 120.00$ 601-494-9401-43610 Insurance 1,400$ 2,800.00$ 601-494-9401-43810 Electric Utility 6,000$ 12,000.00$ 601-494-9401-43830?Gas Utility 1,976$ 3,951.00$ 601-494-9401-43840 Refuse 67$ 134.00$ 601-494-9401-44010 Repairs/Maint Bldgs 1,938$ 3,875.00$ 601-494-9401-44030 Repairs\Maint Imp Not Bldgs 3,800$ 7,600.00$ 601-494-9401-44040 Repairs/Maint. Equip.375$ 750.00$ 601-494-9401-44150 Equipment Rental 8,125$ 16,250.00$ 601-494-9401-44170 Uniforms 125$ 250.00$ 601-494-9401-44300 Miscellaneous 400$ 800.00$ 601-494-9401-44330 Dues & Subscriptions 50$ 100.00$ 601-494-9401-44370 Conferences & Training 117$ 234.00$ 601-494-9401-44375 Personal Protection Equipment 114$ 228.00$ Total Grant Reimburseable - Water Treatment Plant (at Well 2) Operations 155,723$ 457,257$ total of reimbursable expenses 601-494-9401-43320 Depreciation Expense 20,000$ 100,000 $2.5M / 25 years Total WTP Depreciation 20,000$ 100,000$ Total Water Treatment Plant (at Well 2) Operations -$ -$ -$ -$ 175,723$ 557,257$ Total Water Fund Expenses:3,887,483$ 3,929,933$ 6,871,291$ 1,762,175$ 8,714,573$ 3,958,646$ 249.82% Net Water Fund Revs. Over/(Under) Expenses:(920,475)$ (522,372)$ (1,865,332)$ 786,946$ (1,724,352)$ 19 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 611 Water Capital Fund Water Capital Fund Revenues: 611-000-0000-37140 Water Access Revenue 378,000 611-000-0000-37150 Water Connections - Municipal 203,000 Total Water Capital Fund Revenues:=SUM(P943:P956) Water Capital Fund Expenses & Liability Reductions Capital Outlay 611-494-9400-45200 Buildings & Structures - 611-494-9400-45300 Improvements Other Than Bldgs 530,000 611-494-9400-45310 Watermain Oversizing 130,000 611-494-9400-45350 Capital Outlay - Software 25,000 Total Capital Outlay -$ 685,000$ Bonding 611-494-9400-46010 Bond Principal 1,210,000 611-494-9400-46110 Bond Interest 303,606 611-494-9400-46200 Fiscal Agent Fees - Bond Payments - 611-494-9400-46250 Fiscal Agent Fees - Bond Issuance - 611-494-9400-46220 Deferred Charges Amort - 611-494-9400-46350 Bond Issuance Costs - Total Bonding 1,513,606$ 2,198,606.28$ 20 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 602 Sewer Fund Sewer Fund Revenues: 602-000-0000-36210 Interest on Investments 387,540 556,442 2,500 50,545 50,545 100,000 3900.00% 602-000-0000-37200 Sewer Sales 755,813 867,670 1,044,809 547,074 1,044,809 1,006,352 -3.68% 602-000-0000-37220 SAC Early Pay discount/revenue 8,126 7,097 - 10,387 10,387 - #DIV/0! 602-000-0000-37230 Sewer Lat Benefit Fee 13,700 42,900 - - - - #DIV/0! revenues to be estimated during Utility Study update. 602-000-0000-37240 Sewer Availability Charges (SAC)385,500 1,250,500 1,678,500 1,120,200 1,678,500 - -100.00% 602-000-0000-37260 Sewer Connection Fees Municipa 249,500 287,500 481,000 423,400 481,000 - -100.00% Total Sewer Fund Revenues:1,805,146$ 3,013,589$ 3,206,809$ 2,151,606$ 3,265,241$ 1,106,352$ -65.50% Sewer Fund Expenses: Personnel 602-495-9450-41010 Full-time Salaries 147,885 165,915 198,143 94,718 198,143 277,394 40.00% 602-495-9450-41020 Overtime 10,418 10,401 8,453 4,918 8,453 8,453 0.00% 602-495-9450-41210 PERA Contributions 11,720 12,862 14,861 7,415 14,861 20,805 40.00% 602-495-9450-41216 MSRS Contributions -City Admin 344 342 321 182 321 351 9.27% 602-495-9450-41220 FICA Contributions 9,423 10,858 12,809 5,844 12,809 12,809 0.00% 602-495-9450-41230 Medicare Contributions 2,214 2,539 3,099 1,366 3,099 3,099 0.00% 602-495-9450-41300 Insurance 30,814 33,210 35,822 14,930 35,822 46,933 31.02% 602-495-9450-41325 Life Insurance 110 125 152 61 152 224 46.68% 602-495-9450-41330 STD/LTD 776 840 1,475 512 1,475 3,130 112.13% 602-495-9450-41600 Safety Clothing Allowance 225 140 640 216 640 - -100.00% 602-495-9450-41301 Unemployment Insurance - - - - - - #DIV/0! 602-495-9450-41510 Workers Compensation 4,104.36 4,650.73 2,586 2,586 2,586 2,720 5.19% Total Personnel 218,033$ 241,883$ 278,361$ 132,748$ 278,361$ 375,916$ 35.05% Materials and Supplies 602-495-9450-42210 Repair/Maint. Supplies 4,262 9,956 11,500 1,965 11,500 11,845 3.00% 602-495-9450-42000 Office Supplies 580 532 450 170 450 500 11.11% 602-495-9450-42030 Printed Forms 335 1,235 1,400 675 1,400 4,675 233.93% 602-495-9450-42120 Fuel, Oil and Fluids 9,687 6,385 10,000 2,172 10,000 11,000 10.00% 602-495-9450-42150 Operating Suppies 467 51 650 40 650 650 0.00% 602-495-9450-44375 Personal Protective Equipment 74 556 400 150 400 400 0.00% 602-495-9450-42400 Small Tools & Minor Equipment 7,091.75 4,694.86 7,500 3,789 7,500 6,000 -20.00% 2 jetting nozzles Total Materials and Supplies 22,496$ 23,892$ 31,900$ 10,476$ 31,900$ 35,070$ 9.94% Charges and Services 602-495-9450-43030 Engineering Services 1,040 5,132 4,500 3,303 4,500 4,500 0.00% 602-495-9450-43010 Audit Services 9,825 11,844 11,500 17,986 11,500 12,075 5.00% 602-495-9450-43090 Newsletter - - 3,667 1,106 3,667 3,000 -18.18% 602-495-9450-43150 Contract Services 88,351 90,475 54,000 9,178 54,000 83,000 53.70% prior years are sewer breaks. Should have fewer. 602-495-9450-43185 IT Support 6,379 7,367 6,963 4,170 6,963 9,742 39.92% 602-495-9450-42002 IT Hardware 128 3,248 - - - 1,000 #DIV/0! 602-495-9450-43190 Software Programs 8,124 5,782 12,000 5,463 12,000 25,480 112.33% 602-495-9450-43210 Telephone 2,300 2,008 2,163 793 2,163 1,978 -8.54% 602-495-9450-43220 Postage 2,820 3,149 3,733 1,458 3,733 4,948 32.54% 602-495-9450-43310 Mileage - - - - - 200 #DIV/0! 602-495-9450-43610 Insurance 15,790 14,308 15,460 15,953 15,460 17,331$ 12.10% - 602-495-9450-43810 Electric Utility 24,420 25,055 30,900 12,856 30,900 32,000 3.56% 602-495-9450-43820 Sewer Utility - Met Council 526,641 709,086 771,717 450,644 771,717 830,674 7.64% 21 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 602-495-9450-43830 Sewer Utility - City of Oakdale - 58,121 60,000 - 60,000 60,000 0.00% Sewer Agreement w/ City of Oakdale - O flow expected for 2025. 602-495-9450-44010 Repairs/Maint Imp Bldgs 2,988 10,184 2,500 - 2,500 2,500 0.00% 602-495-9450-44040 Repairs/Maint. Equip.4,409 10,587 6,500 3,764 6,500 7,000 7.69% 602-495-9450-44150 Equipment Rental 11,500 50 750 - 750 500 -33.33% 602-495-9450-44170 Uniforms 695 512 700 290 700 800 14.29% 602-495-9450-44030 Repairs\Maint Imp Not Bldgs 21,321 8,093 5,500 2,651 5,500 5,650 2.73% 602-495-9450-44370 Conferences & Training 2,472 3,143 3,500 1,160 3,500 4,500 28.57% training for licenses and certifications 602-495-9450-44377 Credit Card Fees 10,749.52 12,548.01 13,000.00 4,444.54 13,000 16,000 23.08% Total Charges and Services 739,954$ 980,691$ 1,009,052$ 535,218$ 1,009,052$ 1,122,877$ 11.28% Capital Outlay 602-495-9450-45300 Improvements Other Than Bldgs - - 925,920 25,920 925,920 -100.00% CIP items, adjusted to capital assets at YE Total Capital Outlay -$ -$ 925,920$ 25,920$ 925,920$ -100.00% Miscellaneous and Non-operating 602-495-9450-43320 Depreciation Expense 1,121,402 1,422,605 1,215,796 - 1,215,796 1,241,796 Total Misc. and Non-operating 1,492,324$ 1,759,426$ 2,527,146$ 1,171,930$ 2,387,726$ 1,241,796$ -50.86% Prior Period Adjustment - - 0% Total Sewer Fund Expenses:2,472,808$ 3,005,892$ 4,772,379$ 1,876,293$ 4,632,959$ 2,775,659$ -41.84% 2,139,472.24$ 2,676,191.38$ 2,535,608.68$ 679,808.05$ 2,536,473.68$ 2,775,659.41$ Net Sewer Fund Revs. Over/(Under) Expenses:(667,661.66)$ 7,697.08$ (1,565,570)$ 275,313$ (1,367,718)$ (1,669,307)$ 931,300.00 22 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 612 Sewer Capital Fund Sewer Capital Fund Revenues: 612-000-0000-36210 Interest on Investments 100,000 612-000-0000-37140 Sewer Access Revenue 378,000 612-000-0000-37150 Sewer Connections - Municipal 203,300 612-000-0000-39200 Transfer In 250,000$ Interfund Loan payments from the Ballpark Fund. Total Sewer Fund Revenues: 931,300.00 Sewer Capital Fund Expenses Capital Outlay 612-495-9450-45350 Capital Outlay - Software 25,000 612-495-9450-45200 Buildings & Structures - 612-495-9450-45300 Improvements Other Than Bldgs - 612-495-9450-45310 Sewer Oversizing - 612-495-9450-45500 Vehicles 65,000 Total Capital Outlay 90,000$ Bonding 612-494-9400-46010 Bond Principal 975,000 Principal gets moved to asset/liability adjustment at YE and zeroes out expense. 612-494-9400-46120 Bond Interest 328,638 612-494-9400-46200 Fiscal Agent Fees - Bond Payments - 612-494-9400-46250 Fiscal Agent Fees - Bond Issuance - 612-494-9400-46220 Deferred Charges Amort - 612-494-9400-46350 Bond Issuance Costs - 612-494-9400-47200 Transfer Out - Total Bonding 1,303,637.51$ Total Sewer Capital Fund Expenses 23 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 603 Stormwater Fund Stormwater Fund Revenues: 603-000-0000-36100 Special Assessments - 20,095 - - - - #DIV/0! 603-000-0000-36101 Delinquent Special Assessments - - - - - - #DIV/0! 603-000-0000-36102 Special Assessment Penalties/Interest 380 141 - - - - #DIV/0! 603-000-0000-36210 Interest on Investment 44,496 67,441 4,400 6,195 4,400 67,441 1432.75% 603-000-0000-37300 Surface Water Utility Sales 574,045 653,752 615,551 204,347 615,551 606,975 -1.39% will be updated with Utility Financial Plan. 603-000-0000-34113 SW Review Fee Revenue 30,323 16,508 30,175 26,093 30,175 - -100.00% Total Stormwater Fund Revenues:649,243$ 757,936$ 650,126$ 236,635$ 650,126$ 674,416$ 3.74% Stormwater Fund Expenses: Personnel 603-496-9500-41010 Full-time Salaries 70,154 101,660 96,255 61,838 96,255 125,416 30.30% 603-496-9500-41030 Part-time Salaries - - - - - - #DIV/0! 603-496-9500-41020 Overtime - 56 - - - - #DIV/0! 603-496-9500-41040 Temporary Employees - - - - - - #DIV/0! 603-496-9500-41210 PERA Contributions 5,261 6,773 7,219 4,586 7,219 9,406 30.30% 603-496-9500-41216 MSRS Contributions -City Admin 172 171 160 91 160 175 9.27% 603-496-9500-41220 FICA Contributions 4,240 5,645 5,968 3,601 5,968 7,776 30.30% 603-496-9500-41230 Medicare Contributions 997 1,319 1,444 842 1,444 1,881 30.30% 603-496-9500-41300 Insurance 14,888 17,964 17,114 12,204 17,114 19,294 12.74% 603-496-9500-41325 Life Insurance 41 62 73 46 73 96 31.82% 603-496-9500-41330 STD/LTD 332 448 717 350 717 1,416 97.53% 603-496-9500-41415 OPEB Expense - - - - - - #DIV/0! 603-496-9500-41600 Safety Clothing Allowance 125 125 125 - 125 - -100.00% 603-496-9500-41301 Unemployment Insurance - - - - - - #DIV/0! 603-496-9500-41510 Workers' Compensation 5,294.31 1,543.26 1,904 1,904 1,904 2,000 5.02% Total Personnel 101,505$ 135,766$ 130,979$ 85,461$ 130,979$ 167,459$ 27.85% Materials and Supplies 603-496-9500-42000 Office Supplies 28 - 250 143 250 250 0.00% 603-496-9500-42120 Fuel, Oil and Fluids 4,123 5,067 4,000 3,579 4,000 4,500 12.50% 603-496-9500-42030 Printed Forms 177 661 1,200 341 1,200 2,300 91.67% 603-496-9500-42270 Repair/Maint. Maint Supplies 1,154 1,739 2,000 1,619 2,000 2,250 12.50% 603-496-9500-44375 Personal Protective Equipment - 93 - - - - #DIV/0! 603-496-9500-42400 Small Tools & Minor Equipment 3,753.16 1,819.53 2,000 1,538 2,000 2,000 0.00% Total Materials and Supplies 9,235$ 9,379$ 9,450$ 7,221$ 9,450$ 11,300$ 19.58% Charges and Services 603-496-9500-43030 Engineering Services 9,095 7,299 12,000 2,275 12,000 10,000 -16.67% 603-496-9500-43010 Audit Services 9,825 11,844 11,500 17,900 11,500 12,075 5.00% 603-496-9500-43040 Legal Services - - - - - - #DIV/0! 603-496-9500-43150 Contract Services 15,131 28,955 7,500 29,254 29,254 59,750 696.67% street sweeping 603-496-9500-43185 IT Support 3,943 4,367 3,565 2,434 3,565 2,522 -29.24% 603-496-9500-42002 IT Hardware - 734 - - - - #DIV/0! 603-496-9500-43190 Software Programs 8,116 5,696 11,000 4,838 11,000 7,790 -29.18% 603-496-9500-43210 Telephone 422 421 463 190 463 487 5.21% 603-496-9500-44377 Credit Card Fees 5,644 6,270 5,616 2,224 5,616 8,000 42.46% 603-496-9500-43220 Postage (831) 1,639 853 729 853 2,550 198.83% 603-496-9500-43510 Legal Publishing - - - - - - #DIV/0! 603-496-9500-43610 Insurance 3,728 4,117 4,465 4,112 4,465 3,869$ -13.35% - 24 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 603-496-9500-43810 Utilities - 536 - - - - #DIV/0! 603-496-9500-44010 Repairs/Maint Bldg 38,135 21,011 32,000 - 32,000 32,500 1.56% 603-496-9500-44020 Street Sweeping - - 1,000 #DIV/0! 44010 is Repairs/Maint Bldg in all other Depts. Set up new account for Street Sweeping in 2025. 603-496-9500-44040 Repairs/Maint Equip - 1,266 3,500 1,371 3,500 - -100.00% 603-496-9500-44030 Repairs/Maint Not Bldg 10,997 - 25,000 - 25,000 12,000 -52.00% 603-496-9500-44150 Equipment Rental 3,500 - 550 - 550 550 0.00% 603-496-9500-44170 Uniforms 218 206 250 117 250 325 30.00% 603-496-9500-44300 Miscellaneous Expenses 643 872 950 210 950 - -100.00% past - assessment exp, drop box, other 603-496-9500-44330 Dues & Subscriptions 831 1,250 1,700 1,525 1,700 1,750 2.94% 603-496-9500-44370 Conferences & Training - 1,010.00 1,250 630 1,250 1,250 0.00% training for licenses and certifications Total Charges and Services 109,398$ 98,369$ 122,162$ 67,807$ 143,917$ 156,419$ 28.04% Capital Outlay 603-496-9500-45300 Improvements Other Than Bldgs - - 285,405 - 285,405 -100.00% CIP projects, adjusted to capital assets at YE. Total Capital Outlay -$ -$ 285,405$ -$ 285,405$ -$ -100.00% Miscellaneous and Non-operating 603-496-9500-43320 Depreciation Expense 791,557 911,665 813,692 - 813,692 815,692 0.25% 603-496-9500-46010 Bond Principal - - 220,000 220,000 220,000 -100.00% principal adjusted to offset liability at YE. 603-496-9500-46110 Bond Interest 40,518 35,921 39,100 35,831 39,100 -100.00% Total Misc. and Non-operating 832,076$ 947,586$ 1,072,792$ 255,831$ 1,072,792 815,692$ -23.97% Total Stormwater Fund Expenses:1,052,213$ 1,191,101$ 1,620,788$ 416,321$ 1,642,542$ 1,150,870$ -28.99% Net Stormwater Fund Revs. Over/(Under) Expenses:(402,970)$ (433,165)$ (970,662)$ (179,686)$ (476,454)$ 25 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 612 Stormwater Capital Fund Sewer Capital Fund Revenues: 613-000-0000-39200 Transfer In TBD Total Sewer Fund Revenues: Stormwater Capital Fund Expenses Capital Outlay 613-496-9500-45350 Capital Outlay - Software - 613-496-9500-45200 Buildings & Structures - 613-496-9500-45300 Improvements Other Than Bldgs 325,405 613-496-9500-45310 Sewer Oversizing - 613-496-9500-45500 Vehicles - Total Capital Outlay 325,405$ Bonding 613-496-9500-46010 Bond Principal 225,000 613-496-9500-46130 Bond Interest 34,338 613-496-9500-46200 Fiscal Agent Fees - Bond Payments - 613-496-9500-46250 Fiscal Agent Fees - Bond Issuance - 613-496-9500-46220 Deferred Charges Amort - 613-496-9500-46350 Bond Issuance Costs - 613-496-9500-47200 Transfer Out - Total Bonding 259,338 Total Stormwater Capital Fund Expenses 584,743 26 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes Other Budgets 404 Park Dedication Fund Park Dedication Fund Revenues: 404-000-0000-TBD Park Dedication from Developers 200,000 200,000 404-000-0000-36210 Interest Earnings 60,000$ 60,000$ Total Park Dedication Fund Revenues:260,000$ 260,000$ Park Dedication Fund Expenses: Charges and Services 404-000-0000-43030 Engineering Services - 404-000-0000-43040 Legal Services - 404-000-0000-43150 Contract Services 292,000 292,000 900,000 208.22% 404-000-0000-43510 Legal Publishing - Total Charges and Services 292,000$ -$ 292,000$ 900,000$ Total Park Dedication Fund Expenses:292,000.00$ 900,000.00$ 27 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 407 Fire Equipment & Project Fund Fire Equipment & Project Fund Revenues: 407-420-2220-36210 Interest Earnings 407-420-2220-39201 Transfers from General Fund 19,000 $0 19,000 20,000 5.26% Total Fire Equipment & Project Fund Revenues:19,000$ -$ 19,000$ 20,000$ Fire Equipment & Project Fund Expenses: Charges and Services 407-420-2220-43230 Radio $4,000 $0 $4,000 22,200 455.00% 407-420-2220-42002 IT Hardware - - $0 $0 $0 1,000 #DIV/0!EOC Equipment for Training Room / Chambers 407-420-2220-42080 EMS Supplies $4,700 $2,730 $4,700 2,500 -46.81% 407-420-2220-42090 Fire Prevention $10,000 $0 $10,000 5,000 -50.00% 407-420-2220-42400 Small Tools & Equipment $182,500 $136,854 $182,500 82,000 -55.07% 407-420-2220-44040 Repairs/Maint Eqpt $6,800 $0 $6,800 8,800 29.41% 407-420-2220-43190 Software Programs $2,400 $2,162 $2,400 - -100.00% Total Charges and Services 210,400 141,746 210,400 121,500 -42.25% Total Fire Equipment & Project Fund Expenses:210,400.00$ 210,400.00$ 121,500.00$ 28 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 408 Street Maintenance Fund Street Maintenance Fund Revenues: 408-000-0000-34080 Current Ad Valorem Taxes 600,000 600,000 630,000 408-430-3100-33418 MSA - Maintenance 250,000 260,869 from Jack's MSA spreadsheet. 408-000-0000-36210 Interest Earnings - - 6,000 Total Street Maintenance Fund Revenues:600,000$ 850,000$ 896,869$ Street Maintenance Fund Expenses: Charges and Services 408-430-3100-43030 Engineering Services 50,000 50,000 50,000 408-430-3100-43040 Legal Services 408-430-3100-43150 Contract Services 500,000 800,000 500,000 408-430-3100-43510 Legal Publishing Total Charges and Services 550,000$ 850,000$ 550,000.00$ Total Street Maintenance Fund Expenses:550,000$ 850,000$ 550,000.00$ 29 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 409 Infrastructure Reserve Fund Infrastructure Reserve Fund Revenues: 409-000-0000-34090 Current Ad Valorem Taxes 50,000 50,000 500,000 409-000-0000-TBD Electric & Gas Franchise Revenue 416,667 416,667 250,000 Special Assessments (from old projects)10,000 10,000 10,000 409-000-0000-33418 MSA - Capital - 750,000 409-000-0000-36210 Interest Earnings - 100,000 409-000-0000-37000 Transfers In 2,500,000 2,500,000 from General Fund Total Infrastructure Reserve Fund Revenues:476,667$ 2,976,667$ 4,110,000$ Infrastructure Reserve Fund Expenses: (Generally - no direct expenses out of this fund. Only transfers to Project Funds.) Transfers 409-900-9000-47201 Transfers to Project Funds 1,359,200 Total of Infra. Fund Transfers (not total cost of projects) 219,200 PW-101 - 2026 Street Improvements 750,000 PW-125 - TH36-Lake Elmo Ave (CSAH 17) Imp 300,000 PW-126 - South Frontage Road (Keats to Lake Elmo Ave) 90,000 PW-127 - Manning/Hudson Stoplight Total Infrastructure Reserve Fund Expenses & Transfers:-$ 1,359,200$ 30 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 410 Vehicle Fund Vehicle Fund Revenues: 410-000-0000-34100 Current Ad Valorem Taxes 400,000 400,000 450,000 12.50% 410-000-0000-36210 Interest Earnings 19,300 19,300 22,386 15.99% Total Vehicle Fund Revenues:419,300$ 419,300$ 472,386$ Vehicle Fund Expenses: 2220 Fire 410-420-2220-45500 Vehicles 556,673 410-420-2220-45800 Equipment 30,000 30,000 - F-023 - Recue 1 Hose Storage & Equip Refurb 2220 Total Fire 30,000 30,000 556,673 2400 Building Inspection 410-420-2400-45500 Vehicles - 410-420-2400-44300 Miscellaneous (veh. reg. )- 2400 Total Building Inspection - - 3100 Streets 410-430-3100-45400 Heavy Machinery 145,000 145,000 - 3100 Total Streets 145,000 145,000 - 5200 Parks & Recreation 410-450-5200-45400 Heavy Machinery 90,000 90,000 - 5200 Total Parks & Recreation 90,000 90,000 - Total Vehicle Fund Expenses:265,000.00 265,000.00 556,673.00 31 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 703 City Center Operations Fund City Center Operations Fund Revenues: 703-000-0000-37000 Transfers In 193,767 193,767 240,161 Total City Center Operations Fund Revenues:193,767$ -$ 193,767$ 240,161$ City Center Operations Fund Expenses: 703-000-0000-42110 Cleaning Supplies 6100 605.99 6100 6,100 0.00% 703-000-0000-42111 Other Supplies 2000 338.31 2000 2,000 0.00% 703-000-0000-42230 Building Repair Supplies 0 0 0 - #DIV/0! 703-000-0000-43610 Insurance 33071 33071 33071 42,000 27.00% 703-000-0000-43810 Utilities 78300 33832.51 78300 78,300 0.00% 703-000-0000-43830 Gas Utilities 0 0 0 - #DIV/0! 703-000-0000-43840 Refuse 3000 1490 3000 3,657 21.89% 703-000-0000-44010 Repairs/Maint Contractual Bldg 9200 1922.24 9200 18,800 104.35% 703-000-0000-44011 Cleaning Services 32085 20685.5 32085 33,244 3.61% 703-000-0000-44013 Lawn/Landscape Maintenance 10000 883.52 10000 6,906 -30.94% 703-000-0000-44040 Repairs/Maint Eqpt 16882 11550.68 16882 34,217 102.68% 703-000-0000-44300 Miscellaneous 3500 175 3500 3,500 0.00% Total City Center Operations Fund Expenses:194,138$ 104,555$ 194,138$ 228,724$ 32 City of Lake Elmo 2026 Draft Budgets August 8, 2025 2023 2024 2025 2025 2025 2026 Change from Account Number Description Actual Actual Budget YTD Expected Budget Requests Prior Year Budget 2026 Notes 403 City Center Reserve Fund City Center Reserve Fund Revenues: 403-000-0000-31010 Current Ad Valorem Taxes 50,000 50,000 120,000 140.00% 403-000-0000-36210 Interest Earnings 1,500 403-000-0000-36211 Non-Cash Interest Allocations 403-000-0000-XXXXX Sale of Capital Assets 500,000 Portion of the sale of old Fire Station. 403-000-0000-37000 Transfers In Total City Center Reserve Fund Revenues:50,000$ 50,000$ 621,500$ City Center Reserve Fund Expenses: 403-480-8XXX-43030 Engineering Services - 403-480-8XXX-43150 Contract Services - 403-480-8XXX-45XXX Improvements to Bldgs 25,000 Awning over side door 403-480-8XXX-45300 Improvements Other Than Bldgs 25,000 Wall Art for City Center Total City Center Reserve Fund Expenses:-$ -$ 50,000.00$ 33 Taxy Levy Tax Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 General Fund 2,491,588 2,421,588 2,421,588 2,190,706 1,818,847 2,382,813 2,963,905 3,537,317 3,824,879 5,013,574 5,121,265 5,998,212 5,588,958 6,700,000 G.O. Debt Levy 484,814 484,814 484,814 664,541 874,622 1,213,788 1,215,934 1,412,506 1,438,389 2,455,174 2,677,138 2,923,830 3,251,728 3,455,453 Library Levy 256,957 256,957 231,261 256,957 256,957 - - - - - - - - - Capital Levy - - - - - - - - - - - - 1,243,333 2,050,000 Total Levy 3,233,359 3,163,359 3,137,663 3,112,204 2,950,426 3,596,601 4,179,839 4,949,823 5,263,268 7,468,748 7,798,403 8,922,042 10,084,019 12,205,453 - - - - - - - - - - - - - - Tax Levy & Tax Base Historical Tables - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Tax Levy General Fund G.O. Debt Levy Capital Levy Library Levy Tax Levy & Tax Base Historical Tables Estimated Market Value Tax Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Real Estate 1,056,314,500 1,070,314,400 1,207,400,900 1,254,442,700 1,363,110,200 1,506,642,000 1,705,754,100 1,954,566,200 2,056,301,400 2,280,459,900 2,923,091,800 3,230,297,900 3,379,354,700 3,482,231,200 Personal Property 12,154,300 12,025,700 12,242,100 13,398,400 14,734,400 16,424,700 17,346,100 17,377,500 18,810,700 14,469,800 15,560,500 15,236,600 15,236,600 17,776,300 Total EMV 1,068,468,800 1,082,340,100 1,219,643,000 1,267,841,100 1,377,844,600 1,523,066,700 1,723,100,200 1,971,943,700 2,075,112,100 2,294,929,700 2,938,652,300 3,245,534,500 3,394,591,300 3,500,007,500 - - - - - - - - - - - - - - - 500,000,000 1,000,000,000 1,500,000,000 2,000,000,000 2,500,000,000 3,000,000,000 3,500,000,000 4,000,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Estimated Market Value Total EMV Tax Levy & Tax Base Historical Tables Estimated Market Value Tax Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Existing MV (PY)1,068,468,800 1,082,340,100 1,219,643,000 1,267,841,100 1,377,844,600 1,523,066,700 1,723,100,200 1,971,943,700 2,075,112,100 2,294,929,700 2,938,652,300 3,245,534,500 3,389,781,600 Existing MV Change (1,551,300) 114,214,200 27,781,900 68,121,000 75,342,500 104,265,900 130,225,400 18,170,100 102,298,600 469,527,000 140,366,800 43,926,200 25,898,500 New Improvements 15,422,600 23,088,700 20,416,200 41,882,500 69,879,600 95,767,600 118,618,100 84,998,300 117,519,000 174,195,600 166,515,400 100,320,900 84,327,400 Total EMV 1,082,340,100 1,219,643,000 1,267,841,100 1,377,844,600 1,523,066,700 1,723,100,200 1,971,943,700 2,075,112,100 2,294,929,700 2,938,652,300 3,245,534,500 3,389,781,600 3,500,007,500 - - - - - - - - - - - - - (500,000,000) - 500,000,000 1,000,000,000 1,500,000,000 2,000,000,000 2,500,000,000 3,000,000,000 3,500,000,000 4,000,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Estimated Market Value Existing / MV Change / New Improvements Existing MV (PY)Existing MV Change New Improvements Tax Levy & Tax Base Historical Tables Tax Capacity Tax Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Real Estate 11,392,876 11,504,611 12,938,515 13,386,725 14,520,320 16,054,044 18,184,317 20,907,484 21,975,125 24,469,045 31,639,649 35,724,938 37,281,319 38,685,441 Personal Property 237,584 238,764 243,104 266,218 292,938 326,744 345,172 345,800 374,464 287,646 309,460 302,982 354,276 354,276 Total Tax Capacity 11,630,460 11,743,375 13,181,619 13,652,943 14,813,258 16,380,788 18,529,489 21,253,284 22,349,589 24,756,691 31,949,109 36,027,920 37,635,595 39,039,717 - - - - - - - - - - - - - - - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000 45,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Tax Capacity Total Tax Capacity Tax Levy & Tax Base Historical Tables Tax Rate Tax Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Proposed Local Tax Rate 24.03%23.89%23.80%23.12%20.02%22.44%22.93%23.48%23.64%30.55%24.06%24.55%26.63%31.72% 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% 35.00% 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Proposed Local Tax Rate Local Tax Rate Tax Levy & Tax Base Historical Tables Median Home Value Tax Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 OVERALL 319,300 328,600 371,500 371,500 382,200 383,350 401,600 430,600 434,800 458,700 553,800 585,700 581,700 585,800 Townhomes/Cond n/a 270,300 284,900 286,600 244,100 247,700 230,900 285,500 283,700 309,700 341,800 375,600 368,100 361,000 Single Family n/a 331,400 375,200 376,000 387,800 389,900 408,700 438,800 441,400 464,600 563,500 598,300 600,100 603,500 - 100,000 200,000 300,000 400,000 500,000 600,000 700,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Median Home Values OVERALL Townhomes/Condos Single Family Tax Levy & Tax Base Historical Tables Parcel Counts Tax Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Agricultural Class 116 130 135 131 116 113 129 113 117 122 118 118 118 108 Apartment Class 5 5 5 5 5 6 6 7 7 10 10 10 12 17 Commercial/Industri 197 193 201 196 201 201 203 207 201 201 201 204 209 210 Residential/SRR Clas 2,755 2,758 2,756 2,821 3,359 3,563 3,971 4,306 4,410 4,579 4,872 4,902 4,947 5,151 Total 3,073 3,086 3,097 3,153 3,681 3,883 4,309 4,633 4,735 4,912 5,201 5,234 5,286 5,486 - 1,000 2,000 3,000 4,000 5,000 6,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Parcel Counts Residential/SRR Class Commercial/Industrial Class Agricultural Class Apartment Class Tax Levy & Tax Base Historical Tables Population Tax Year 2013 2014 2015 2016 2017 2018 2019 2020 Census 2021 2022 2023 2024 2025 2026 Population n/a 8,958 9,180 9,403 9,625 10,521 11,105 11,335 12,655 13,514 14,033 14,283 14,533 14,783 Levy Per Capita n/a 353 342 331 307 342 376 437 416 553 556 625 694 826 Population based on Metropolitan Council Annual Population Estimates, except where Census is noted. - 100 200 300 400 500 600 700 800 900 - 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 2014 2015 2016 2017 2018 2019 2020 Census 2021 2022 2023 2024 2025 2026 Population Population Levy Per Capita Tax Levy & Tax Base Historical Tables New Improvements Tax Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 New Improvements 13,570,800$ 15,422,600$ 23,088,700$ 20,416,200$ 41,882,500$ 69,879,600$ 95,767,600$ 118,618,100$ 84,998,300$ 117,519,000$ 174,195,600$ 166,515,400$ 100,320,900$ 84,327,400$ Avg. 2013-2026 Avg. 2017-2026 Avg. 17-22 & 25-26 105,402,440 89,164,175 80,465,907 $- $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 $140,000,000 $160,000,000 $180,000,000 $200,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 New Improvements Tax Levy & Tax Base Historical Tables Tax Rate Comparisons 0 10 20 30 40 50 60 Oak Park Heights Stillwater Newport Forest Lake Saint Paul Park Hugo Mahtomedi Scandia Lake Elmo Grant City Tax Rates Washington County cities most comparable in population to Lake Elmo 2024 2025 2026 Proposed Tax Levy & Tax Base Historical Tables Tax Rate Comparisons 0 10 20 30 40 50 60 70 Tax Rates (%) All Washington County Cities 2024 2025 2026 Proposed STAFF REPORT DATE: August 14, 2025 TO: Mayor and Councilmembers FROM: Dustin Kalis, Fire Chief REVIEWED BY: Nicole Miller, City Administrator ITEM: 2026 Fire Department Staffing Request CORE STRATEGIES: ☐ Vibrant, inclusive, connected community ☒ Efficient, reliable, innovative services ☒ Responsive, transparent, adaptive governance ☒ Balanced Finances now and future ☒ Managed Growth BACKGROUND: Proposed in the 2026 budget is the addition of three new career captain positions and adjustments to the paid-on-call (POC) structure within the fire department. These new positions and structure adjustments were initially discussed during the 2025 goal setting process: 2025 Goal Setting Binder - Laserfiche WebLink Reasoning for the Addition of Career Captain Positions: - Calls for service continue to increase due to planned residential and commercial development, an aging population and increase in community/area growth. o Increase of 90 incidents year to date compared to 2024 (8/6/25). Increase of 432 incidents year to date compared to 2021 (8/6/25). o 26.7% average call volume increase per year, last three years (2022-2024). - Allow the ability to split the on-duty crew for certain call types to better cover over- lapping calls and improve overall incident response city-wide, ensuring we are maintaining our own effective response capabilities. o 102 overlapping incidents within the last 12 months. - Lessens the reliance of POC callback response, ensuring a more predictable and efficient incident response for overlapping incidents. o 129 POC callback responses within the last 12 months. - Crew stability and performance will increase through consistent supervision, leadership and training. - Improves staff supervision through a more manageable span of control within the department’s organizational structure. Department roster is forty (40) staff. o Current POC Captain span of control is greater than seven. - Will provide additional support and oversight to our fire inspection and community risk reduction programs. - Allows the department to meet the recommended NFPA (National Fire Protection Association) minimum of four firefighters per engine responding to a fire. o NFPA recommends that a minimum of four firefighters is required for interior structural firefighting operations, with two firefighters entering the structure and a minimum of two backup firefighters located outside in stand-by mode. NFPA standards are recognized as fire service best practice recommendations. The department understands that these are not requirements but will make our best attempt to meet these standards. o Four-person crews are more effective and efficient in maintaining fire suppression, search and rescue, and other critical fireground tasks compared to smaller crews. As of 08/06/2025, there have been 220 occurrences where an Immediately Dangerous to Life and Health (IDLH) incident has occurred, such as a Structure Fire, Gas Leak, Vehicle Accident, and other Hazardous responses. Of the 220, a crew of four has only been assembled on-scene 130 times in an effective amount of time. This number includes one or both chiefs as the 4th crew member. The career captain position: The Captain position is a full-time position working 24-hour shifts (Gold, Red, Black) and serves as a riding/working supervisor within the Fire Department. May be assigned to work up to 2,912 hours per year. The captain is the shift supervisor in the absence of a chief officer. The Captain is responsible for assigned firefighters, apparatus, and equipment to ensure operational readiness. Each captain would be assigned a POC Lieutenant, POC Engineer and POC firefighters under their supervision. The primary work duties include supervising firefighters, emergency response, and code enforcement activities. They are responsible for helping to ensure compliance with all policies and procedures. At an emergency incident, unless working under a superior officer, the Captain is responsible for incident command and resolution of the emergency. This includes entering a burning building with the fire crew as necessary. With the addition of a career captain to each shift, the department would operate using a four- firefighter duty crew, operating out of the station 24/7. - Shift would be comprised of: one Career Captain, two Career firefighter/EMT, one POC firefighter. - By adding the third career position, the department would prioritize a standard of three staffed positions on duty for each normally schedule shift. By keeping our minimum career staffing at two, it will allow our career staff additional flexibility to use time off, while reducing the reliance on unscheduled overtime. POC staff would still be utilized for the backfilling of time off but it is less predicable due to their availability, especially Monday – Friday days. - Four on duty firefighters, who consistently respond within the same vehicle, allows us to fulfill the basic roles of fire ground operational positions. Proposed Timeline: - Begin selection process for Captain candidates in Q2 2026, with an anticipated start date of July 1st, 2026. Process would be both internal and external. - Backfill potential existing career Firefighter positions vacated due to promotions. Process would be internal only. - Restructure command staff order model to include career Captains and paid-on-call Lieutenants. - Address any backfill position needs for POC officers and career firefighter/EMT positions. Process would be internal to start. Paid-On-Call Adjustments: - Eliminate the POC rank of Captain. The rank of Lieutenant will be highest available rank to POC firefighters as a promotable position with three available positions. - Adjust the Engineer as a promotable position and only have three available positions working under each POC Lieutenant. - Adjust the rank of Engineer: this will allow staff a pay incentive as they commit to the increased demands, training and operational requirements of this position. - Add the rank of Firefighter-FAO : this position replaces the previous Engineer rate. This will allow staff a pay incentive as they commit to the increased training and operational requirements of this position. ISSUE BEFORE COUNCIL: Will Council support the addition of three new career captain positions and adjustments to the paid-on-call pay structure within the fire department? FISCAL IMPACT: These updates are included in the 2026 budget for the Fire Department. These positions will be set at Pay Grade 6 with a salary range of $90,089.20 - $121,035 annually (2,912 hours per year). STAFF REPORT DATE: 8/14/2025 Workshop Discussion TO: City Council FROM: Marty Powers, Public Works Director AGENDA ITEM: Budget Increase for one Additional Public Works Staff in 2026 REVIEWED BY: Nicole Miller, City Administrator CORE STRATEGIES: ☐ Vibrant, inclusive, connected community ☒ Efficient, reliable, innovative services ☒ Responsive, transparent, adaptive governance ☐ Balanced Finances now and future ☒ Managed Growth ☐ Resilient Infrastructure BACKGROUND: With the rapid growth in population, infrastructure, development projects, regulations, resident inquiries and requests, the water treatment plant, implementation of new technologies and software, and the need to find a sustainable workload, Public Works will be requesting one additional staff member to assist the management team in 2026. The Raftelis Needs Analysis Report will be presented at the Sept 2nd council meeting which will share the deficiencies the public works department has in staffing levels. One additional staff member, to support the management team, will help improve the quality of essential services provided to the community while allowing existing management the necessary time to research and complete projects and strategic goals set before them. The current workload strains management, hindering the ability to deliver efficient and timely services, and respond to residents, contractors, consultants and other city departments. Over the past 18 months, staff reports, email & phone responses, policy updates, and leadership improvements continue to be delayed due to the current workload. The management team will work on strategically planning out what the exact needs are for this position prior to bringing it back to council for authorization to advertise for a position. ISSUE BEFORE COUNCIL: Should the 2026 budget include an additional staff member to support the public works management team? DISCUSSION: Staffing adjustments are needed in both the field and in the office at Public Works to ensure service levels get back on track. Two operators have been budgeted for and will be requested yet in 2025 after the PW Raftelis Study is shared. The Raftelis Public Works Needs Analysis agrees and points out that staffing level deficiencies in the department have not kept up with the growth of the city. The additional workload of best management practices, preventative maintenance and repairs, expected service levels from residents, new park amenities, increased reporting to state agencies, more documentation, increases in budgeting and invoices, and the need to cover for planned and unplanned vacancies has led the department to a position of less efficiency, effectiveness, and is straining staff and culture. Current management needs to divide up leadership responsibilities to stay efficient. Since 2019, PW management has added annual tasks new to this department which include more administrative oversight, training, mapping, documenting and reporting. These new tasks include directional water main flushing, water main gate valve exercising, sanitary jetting, lift station cleaning, playground inspections, all city facility safety inspections, an internal safety committee, MS4 inspection and maintenance program, a trail inspection and maintenance program an irrigation enforcement program, an internal water meter replacement program, along with increasing the number of winter trails groomed, asphalt trails cleared, the number of miles of roadways cleared , pot holes filled and ditches mowed in the summer. The number of water and sewer accounts since 2019 has doubled, adding more administrative work orders related to meter installation, maintenance, leaks, and questions. The number of sanitary lift stations has doubled since 2019, leading to more oversight with troubleshooting, resolving issues with electrical controls, communications, alarms, mechanical failures both during and after hours, and added administrative communications with contractors. With the additional miles of streets since 2019, leadership has still managed to cut the annual winter road salt budget in half, but sees an increase in resident communications regarding trees, sidewalks, curbs, signage, and road hazards. Since 2019 the city has added 128 acres of park land, many new amenities and has established a replacement program for failing playgrounds and courts, these all added administrative tasks and time. In summary, the increasing administrative workload of additional researching, planning, training, supporting, reporting, responding, purchasing, and invoicing has made it impossible for the department to keep up with the city's growth and requires additional help on the management side to ensure the department keeps moving forward at the changing pace of growth of the city. FISCAL IMPACT: Depending on the specific supervisory or office position and its job description, the likely salary will be between $75,000 to $95,000 RECOMMENDATION: Discuss Moving forward with a budget to support one new hire to assist Public Works Management in 2026 2026 Budget Workshop 2026 Budget Workshop City Council | August 14, 2025 Objectives for this Workshop 1.Learn about proposed changes to operations and budget for FY 2026 2.Gauge how budget and levy changes fit with high-level/long-term goals. 3.Provide direction for staff to make revisions in preparation for adoption of the Preliminary Levy in September. •The levy certified in September cannot be increased but may be decreased before the final adoption and certification in December. Objectives for this Workshop •Strategic Plan – January/February 2025 Core Strategies & Strategic Objectives 1. Building a vibrant, inclusive, and connected community through celebration, engagement, and shared spaces. 2. Manage Growth with Purpose and Intent. 3. Balancing finances consistent with current needs and future growth. 4. Maintain responsive, transparent, and adaptive governance. 5. Deliver efficient, reliable, and innovative public services. 6. Build and sustain resilient infrastructure to support a thriving and sustainable community. Objectives for this Workshop Short-Term Goals affecting this budget; •Most of them! o Planning for Development (Goals 1, 4, 6, and 12) o Financial Strategies (Goals 3, 4, 6, 8) o Staffing Levels & Service Delivery (Goals 7 and 9) o Facilities Planning (Goals 11, 13, 14, and 15) Total Levy 2025 2026 Change % Change General Fund Levy $ 5,588,958 $ 6,700,000 $ 1,111,042 19.88% Debt Levies $ 3,251,728 $ 3,455,453 $ 203,726 6.27% Capital Levies $ 1,243,333 $ 2,050,000 $ 806,667 64.88% TOTAL LEVY $ 10,084,019 $ 12,205,453 $ 2,121,434 21.04% Local Tax Rate 26.84%31.72%Change in Local Tax Rate ~ 4.88 pp Intro to City Budgets •Cities use Fund Accounting •Main Funds & Purpose GOVERNMENTAL FUNDS PROPRIETARY FUNDS (aka Enterprise / Utility) Fees / Property Taxes (Levy)Fees General Fund (101) (Operations) Water (601)Sewer (602)Storm (603) Operations Operations Operations Debt Service Funds (300s)Debt Debt Debt Capital Funds (400s) (Long-Term Planning & Large Projects)Capital Projects Capital Projects Capital Projects General Fund Expenditures 2,250,145 , 25% 4,538,456 , 51% 2,151,900 , 24% 36,653 , 0% 2026 Requested General Government Public Safety Public Works Contingency 2025 Budget 2026 Requested $ Change % Change General Government 1,905,109 2,250,145 345,036 18.1% Public Safety 4,109,001 4,538,456 429,455 10.5% Public Works 1,903,331 2,151,900 248,569 13.1% Contingency 35,000 36,653 1,653 4.7% TOTAL 7,952,441 8,977,154 1,024,713 12.9% General Fund Expenditures •Biggest Changes – •12.9% Increase •New Positions •3 Fire Captains (half the year) •1 Public Works •Salary & Benefits •Assumes 3% COLA increase to all positions and steps where appropriate •Projects & Software •Election Year •Financial Software •Comprehensive Planning •Fire Station, 180 acres, Ballfield planning •Increased Engineering Costs •Costs of Maintaining City Center •Health Insurance Costs – tentative 10% •More Computers than 2025 General Fund Expenditures 2025 Budget 2026 Requested % Change Mayor & Council 73,328 67,168 -8% Administration 777,578 834,616 7% Elections 8,315 44,691 437% Finance 377,044 470,680 25% Planning & Zoning 633,844 779,020 23% Engineering Services 35,000 53,970 54% TOTAL 1,905,109 2,250,145 18.11% General Government includes the departments that manage the overall administration, financial management and development of the city. 2026 Changes & Projects: •Election Year •New Financial Software – 2-yr project •Comprehensive Planning – 2-3 yr project & 180 acres planning •Increased Engineering w/ change to BMI. General Fund Expenditures 2025 Budget 2026 Requested % Change Police 1,396,730 1,435,423 2.8% Prosecution 50,000 52,983 6.0% Fire 1,559,191 1,891,666 21.3% Building Inspection 1,084,080 1,131,350 4.4% Emerg. Communicat.4,500 5,035 11.9% Animal Control 14,500 22,000 51.7% TOTAL 4,109,001 4,538,456 10.5% General Fund Expenditures Public Safety includes the departments that provide for the health & safety of the city. 2026 Changes & Projects: •3 new FT Fire Captains – start mid- year •Additional Paid-on-Call Fire Hours •Animal Control to meet demands 2025 Budget 2026 Requested % Change Streets 1,215,818 1,201,085 -1% Parks 687,513 950,815 38% TOTAL 1,903,331 2,151,900 13% Public Works includes the departments that maintain infrastructure, parks & facilities. 2026 Changes & Projects: •Shifted more wage allocations to Parks and Utilities. •Increase wages across PW to be more competitive in the market. •Added 1 position. General Fund Expenditures 2025 Budget 2026 Requested $ Change % Change General Government 1,905,109 2,250,145 345,036 18.1% Public Safety 4,109,001 4,538,456 429,455 10.5% Public Works 1,903,331 2,151,900 248,569 13.1% Contingency 35,000 36,653 1,653 4.7% TOTAL 7,952,441 8,977,154 1,024,713 12.9% General Fund Expenditures 2025 Budget 2026 Requested $ Change % Change General Government 1,905,109 2,250,145 345,036 18.1% Public Safety 4,109,001 4,538,456 429,455 10.5% Public Works 1,903,331 2,151,900 248,569 13.1% Contingency 35,000 36,653 1,653 4.7% TOTAL 7,952,441 8,977,154 1,024,713 12.9% General Fund Expenditures How is it funded? Expenditures ($ 8,977,154 ) -Earned Revenue •Licenses & Permits •Charges for Services •Intergovernmental •Fines =Property Taxes Necessary to Support Services General Fund Expenditures 2025 2026 % Change Taxes (GF only)5,588,958 6,700,000 19.88% Licenses and Permits 1,011,995 1,022,995 1.09% Intergovernmental 276,320 61,645 -77.69% Charges for Services 623,000 647,700 3.96% Fines and Forfeits 30,000 30,000 0.00% Investment Earnings 83,200 175,000 110.34% Miscellaneous 338,342 339,814 0.44% Total Revenue 7,951,815 8,977,155 12.89% Summary of GF Revenue •Permits & Planning Holding Steady •Shifted MSA Revenues to appropriate Capital Funds •Increased Investments •Increase Levy Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeits Investment Earnings Miscellaneous General Fund Revenues Intro to City Budgets •Cities use Fund Accounting •Main Funds & Purpose GOVERNMENTAL FUNDS PROPRIETARY FUNDS (aka Enterprise / Utility) Fees / Property Taxes (Levy)Fees General Fund (101) (Operations) Water (601)Sewer (602)Storm (603) Operations Operations Operations Debt Service Funds (300s)Debt Debt Debt Capital Funds (400s) (Long-Term Planning & Large Projects)Capital Projects Capital Projects Capital Projects Debt Service Funds 2025 2026 Change % Change Debt Levies 2014A 183,304 183,829 525 2016A 186,899 186,164 -735 2017A 362,868 365,887 3,019 2018A 128,258 125,139 -3119 2019A 294,618 290,418 -4200 2021A 1,022,885 1,019,630 -3255 2022A 279,523 279,510 -13 2023A 353,288 354,075 788 2024A 440,086 438,248 -1838 2025A 212,554 212,554 Total Debt Levies $ 3,251,727 $ 3,251,727 $ 327,899 6.3% Debt Service Levies •Levied separately from GF and deposited directly into appropriate debt service fund. •Debt Payments Established at time of Bond Issuance •Current Overall Debt Load ~ $60 million •2025A new •Overall 6.3% increase in debt levies Capital Levies 2025 2026 Capital Levies Infrastructure Reserve 93,333 500,000 City Center CIP 50,000 120,000 Park CIP 100,000 100,000 Ballpark Fund (I.L.)250,000 Vehicle & Equipment 400,000 450,000 Street Maintenance 600,000 630,000 Total Debt Levies $ 1,243,333 $ 2,050,000 Capital Levies •New in 2025 •Levied separately from GF and deposited directly into appropriate fund for capital projects and large expenses. •These funds act as set-asides until a large expenditure is planned. •Exception – Ballpark Fund is paying an interfund loan for the new property. •Using cash (all/part) for purchases decreases interest expenses. •These need to continue to grow to avoid issuing so much debt in the future. Capital Funds 2026 Additional Information Capital Levies Infrastructure Reserve 500,000 Approx. $50M in Street capital projects in the next 10 years. City Center CIP 120,000 Partially covers depreciation on new City Center for future repairs. Park CIP 100,000 Starting to build park replacement CIP for future projects. Ballpark Fund (I.L.)250,000 Repays interfund loan from Sewer Fund over 10 years. Vehicle & Equipment 450,000 Funds vehicles & equipment in all General Fund departments. Street Maintenance 630,000 Funds major street maintenance; mill & overlays and chip seals. Total Debt Levies $ 2,050,000 Total Levy 2025 2026 Change % Change General Fund Levy $ 5,588,958 $ 6,700,000 $ 1,111,042 19.88% Debt Levies $ 3,251,728 $ 3,455,453 $ 203,726 6.27% Capital Levies $ 1,243,333 $ 2,050,000 $ 806,667 64.88% TOTAL LEVY $ 10,084,019 $ 12,205,453 $ 2,121,434 21.04% Local Tax Rate 26.84%31.72%Change in Local Tax Rate ~ 4.88 pp Tax Rate / Impact 2025 (actual) 2026 (projected)Change Tax Rate 26.84% 31.72%4.88 pp Taxable Home Value City Taxes Change ($) $ 250,000 671 793 122 $ 300,000 805 952 146 $ 350,000 940 1,110 171 $ 400,000 1,074 1,269 195 $ 450,000 1,208 1,427 219 $ 500,000 1,342 1,586 244 $ 550,000 1,510 1,784 274 $ 600,000 1,678 1,982 305 $ 650,000 1,846 2,181 335 $ 700,000 2,013 2,379 366 $ 750,000 2,181 2,577 396 $ 800,000 2,349 2,775 427 2025 (actual) 2026 (projected) Median Value Home 581,700 581,700 Tax Rate 26.84% (final 2025)$ 1,616 31.72% (est. 2026)$ 1,926 4.88 pp change in Tax Rate $ 310 increase on MVH Tax Rate 0 10 20 30 40 50 60 70 Tax Rates (%) All Washington County Cities 2024 2025 2026 Proposed Tax Rate 0 10 20 30 40 50 60 Oak Park Heights Stillwater Newport Forest Lake Saint Paul Park Hugo Mahtomedi Scandia Lake Elmo Grant City Tax Rates Washington County cities most comparable in population to Lake Elmo 2024 2025 2026 Proposed •Note – Tax Rate is simply one measurement we use for comparison. (It doesn’t tell the whole story.) •Some Reasons Lake Elmo rate is low; •High Property Values •Subsidized by Development •Have not been levying significantly for future CIP projects. Tax Rate Intro to City Budgets •Cities use Fund Accounting •Main Funds & Purpose GOVERNMENTAL FUNDS PROPRIETARY FUNDS (aka Enterprise / Utility) Fees / Property Taxes (Levy)Fees General Fund (101) (Operations) Water (601)Sewer (602)Storm (603) Operations Operations Operations Debt Service Funds (300s)Debt Debt Debt Capital Funds (400s) (Long-Term Planning & Large Projects)Capital Projects Capital Projects Capital Projects •Will be updated further w/ assumptions from Utility Fund Long- Term Financial Plan. •Assumptions - Rates according to the most recent update to the Utility Long- Term Plan •Capital Planning – Separating Capital Revenues & Expenses into new Funds. Utility Funds Water 2025 Budget 2026 Budget Operations (601) Revenue 1,947,959 2,691,551 Expenses 3,356,333 3,958,646 Net -1,408,374 -1,267,095 Capital & Debt* (611) Revenue 3,058,000 581,000 Expenses 3,185,518 2,198,606 Net -127,518 -1,617,606 OVERALL NET -1,535,892 -2,884,701 •Utilities are full-accrual accounting. •Expenses INCLUDES depreciation, making net negative. I.e. we are not charging enough in fees to cover our depreciation. •Plan to set up Capital Funds for each Utility. Revenues will include water access and connection charges, and transfers from Operations. •Added Water Treatment at Well 2. Potential for grant reimbursement of operations. Sewer 2025 Budget 2026 Budget Operations (602) Revenue 1,095,354 1,106,352 Expenses 2,535,109 2,775,659 Net -1,439,755 -1,669,307 Capital & Debt* (612) Revenue 2,169,887 681,300 Expenses 2,096,485 1,393,637 Net 73,402 -712,337 OVERALL NET -1,366,353 -2,381,644 •Utilities are full-accrual accounting. •1 add’l PW Staff & wages •Expenses INCLUDES depreciation, making net negative. I.e. we are not charging enough in fees to cover our depreciation. •Plan to set up Capital Funds for each Utility. Revenues will include access and connection charges, and transfers from Operations. Storm 2025 Budget 2026 Budget Operations (603) Revenue 650,126 674,416 Expenses 1,098,037 1,150,870 Net -447,911 -476,454 Capital & Debt* (613) Revenue 0 0 Expenses 544,505 584,743 Net -544,505 -584,743 OVERALL NET -992,416 -1,061,197 •Utilities are full-accrual accounting. •Expenses INCLUDES depreciation, making net negative. I.e. we are not charging enough in fees to cover our depreciation. •Plan to set up Capital Funds for each Utility. Revenues will include water access and connection charges, and transfers from Operations (tbd). Next Steps •Follow-up Workshop if Significant Changes •Preliminary Levy – September 16, 2025 •County mails notices early November •Fine-tuning of Budgets will occur between now and Dec. •Truth -in-Taxation Hearing / Final Budget Adoption •December 16, 2025 •Are there any questions the Council has about specific expenditures in the detailed Budgets? •Should we continue with the proposed levy amounts for Preliminary Levy in September? •If changes are needed; •What priorities / strategies should we revise? Questions STAFF REPORT DATE: August 14, 2025 DISCUSSION AGENDA ITEM:2026 – 2035 Capital Improvement Program FROM: Clarissa Hadler, Finance Director CORE STRATEGIES: ☐ Vibrant, inclusive, connected community ☒ Efficient, reliable, innovative services ☒ Responsive, transparent, adaptive governance ☒ Balanced Finances now and future ☐ Managed Growth ☒ Resilient Infrastructure BACKGROUND: Councilmembers Dragisich and Hirn requested this item be revisited after the July 8 workshop. The packet information has not changed since then and may be accessed at the following link; #02 - 2026-2035 Capital Improvement Program - Laserfiche WebLink - https://miweblink.metro-inet.us/LakeElmoPublic/0/doc/478830/Page1.aspx STAFF REPORT DATE: August 14, 2025 DISCUSSION AGENDA ITEM:Strategic Financial Planning & Fee Studies FROM: Clarissa Hadler, Finance Director CORE STRATEGIES: ☐ Vibrant, inclusive, connected community ☒ Efficient, reliable, innovative services ☒ Responsive, transparent, adaptive governance ☒ Balanced Finances now and future ☐ Managed Growth ☒ Resilient Infrastructure BACKGROUND: Earlier this year, the City Council adopted a Strategic Plan based on the collaborative efforts made during the Strategic Planning Session in January of this year. This discussion addresses two of the strategic planning tasks and one Councilmember request. Two of the High Priority Short-Term Goals listed in the Strategic Plan are; Goal #3 - Develop comprehensive financial strategy that encompasses multiple long-term goals (Core Strategy #3). Goal #8 - Analyze and assess water, sewer, and street light fees (Core Strategy #3). In addition, Councilmember Dragisich requested that we analyze our stormwater fee structure and processes. This discussion is solely to determine the scope, budget and priorities of these efforts. Strategic Financial Management Plan The SFP would bring together a number of concepts and strategies already practiced, planned, or discussed into a single document that both provides history and insight, and provides a path forward. The overall strategy being to create a financially sustainable city and organization well into the future. Staff has been researching Strategic Financial Plans for a number of months and has created a draft Table of Contents of the topics they wish to cover in the Plan. The Plan would include chapters of written material, as well as both historical and projected financials. It will also put those financial issues into various contexts. For instance, earlier this year when we updated the Utility Study, we showed how our cash balances compared to accumulated depreciation and that we needed to start saving more cash if we want to avoid significant debt in the future. As we were developing the concept of this plan, we had discussions with a few financial consultants to get rough estimates for outsourcing such a plan; Tammy Omdahl (Northland), Kyle Sawyer (Ehlers), and Bonnie Schwieger (Abdo). Because our concept is somewhat different than what they normally provide, we would need to put together exactly what we’re looking for to get a more complete quote. Consultants are paid around $200-250 per hour for this type of work. Tammy Omdahl stated that their normal report would cost approximately $15,000 - $20,000, depending on how many funds we wanted to review. The additional written strategy that we will be requesting would add substantially to that project. And having the outside consultants would not eliminate the need for staff involvement, as we would still be providing all of the data and reviewing it when it was complete. (The 2022 Long-Term Financial Plan created by Ehlers can be referenced here as an example of their product; 02 Long Range Financial Management Plan.pdf) At this time, Finance staff has determined we would be able to achieve a more comprehensive plan if we produce it in-house. Much of the work to create the financial models has already been completed over the past couple of years by Finance staff and could be pulled together and expanded into a larger model internally. We have a number of systems we use for financial management and planning; spreadsheets (for debt, tax history, budgets, fixed assets, etc.), current financial software (Springbrook), future financial software (BS&A), and PlanIt CIP software. We would like to ensure that the data from these systems will flow efficiently into our Strategic Financial Plan so that it can be updated on an annual basis. The textual portions of the report, as well as the layout, would be a time-consuming portion of the work. And these narratives are often what are missing from reports from outside consulting firms. Staff has been researching existing financial plans, software, as well as the possibility of AI-assisted writing tools to pull together the narrative portions of the report. We believe we have both the skill set and the capacity to produce a report in-house within the coming year. All of the consultants we spoke with were willing to do reviews and provide advice on an hourly basis, as needed. We have tentatively budgeted $50,000 for this plan for 2026 and would be able to decrease that to $10,000 if we keep the work largely in-house as proposed above. Water & Sewer Availability Charges The Water & Sewer Fees associated with development have not been changed in at least 10 years. As part of the utility study this winter, staff suggested we review those in depth. After speaking with City Engineer Stanley, staff provides the following for discussion; An initial review would include an inventory of water and sewer assets, a review of the replacement schedule, and rough replacement cost. (This inventory will be helpful for inputting clean fixed asset data into our new financial software, as well.) Using this inventory, staff will model how various WAC/SAC levels might fund replacement. In addition, we would work with our financial partners to get information regarding these fees at other cities and discuss with Council and Engineering whether our fee structure should be a flat fee or something more complicated. A secondary review could then be completed after the Comprehensive Planning process when there is more information regarding future buildouts of our utilities. Mr. Stanley estimates that the initial review and asset inventory will cost around $18,000. We would add another $5000 for other consultants, as needed. We would set the goal of having the initial review and modeling done by December, so that the asset list can be incorporated in the new software, and the new WAC/SAC fees can be adopted for 2026. We had initially tentatively budgeted for $50,000 for a study, split between water and sewer, but if Council is supportive of the work as proposed above, we would decrease that to $ 25,000. Street Light Fees As part of our overall financial strategy and diversification of revenue, Council has directed staff to contemplate a Street Light Utility Fund. This project is less pressing, as the majority of replacements are still a number of years out. Again, we feel we will be able to do this review in-house and provide recommendations in mid-2026. Stormwater Fees & Processes (See memo from City Engineer Stanley.) As part of the Utility Study, we have recognized that we will need to raise rates to cover depreciation and thus future repairs. In addition, engineering staff has recognized a need to do a more complete assessment of necessary capital projects and MS4 reviews. These items will be addressed in the next utility study. Councilmember Dragisich has requested a more thorough review of the fee structure and how fees are spread across different properties in the city, and include a determination if the current structure is equitable to all customers. This type of review would take more engineering and input from our financial consultants. Staff requests clarification on the scope and budget for this project. Does council wish to restructure how stormwater fees are charged? We have tentatively budgeted $40,000 for a study in the stormwater fund. Finance Staff Capacity The Finance Department currently consists of four staff members. While we believe we have the skill set to complete the aforementioned research and analysis, it would be helpful to revise the Utility Billing Clerk job description to incorporate some of this higher-level work. This revision would benefit the department in a number of other ways beyond just these projects, and was proposed before these projects were initiated. HR is currently reviewing and providing options for that change. We expect that change to result in approximately $10,000 in increased wages, taxes, and retirement, which would be spread across the General Fund and the Utility Funds. ISSUE BEFORE THE CITY COUNCIL: Staff requests Council direction regarding methodology, scope and budgeting of the above studies. ATTACHMENTS: Draft Financial Strategy Table of Contents Bolton & Menk Memo DRAFT TABLE OF CONTENTS (this will be added to quite a bit as we go) Introduction Executive Summary Brief History of Lake Elmo Comprehensive & Strategic Planning Processes & Outcomes o Why Now? o Principles, Strategies & Recommended Actions Purpose of a Strategic Financial Plan Local Government Finance Concepts Importance of ____ (Maintenance, Good Governance, Financial Planning… ) Opportunities & Challenges o Growing city >> growing organization Expanded Services (full-time Fire, all departments growing, professionalization of organization) o Development is subsidizing operations Development will eventually slow/stop o PFAS / Water Supply (lawsuits) Service Portfolios o Standard of Service o Staffing Levels / Quality Asset Portfolios o Maintenance / Replacement Current Financial Management Practices & Policies o Overview of Policies (reference Appendices) o Tools o Practices Current Financial Position o ACFR Net Position analysis – add Cash only Cash relative to depreciation o Credit Rating History, Current, and Projected Financials o Budgets o Fund Balance/Cash Flow o Debt o Levies o Tax Capacity Commercial vs Residential o Tax Rates History By Fund/Levy type Compare to other Cities o Capital Improvement Program Only recently started levying for dedicated funds. o Scenario Analysis Provide summary of a limited number of scenarios to illustrate what happens if certain factors change. o Enterprise Funds Revenues / Operations Revenues / Capital Strategic Financial Management Objectives o Revenue Sufficiency o Decrease Debt o Improve Cash:Depreciation Ratio over time with Capital Levies. o Move toward a Life Cyle Approach for managing/funding assets. o Financial Policy Review o Financial Sustainability & Resiliency Policy Roadmap for Implementing Strategic Financial Plan Appendices o Acknowledgements o Glossary of Terms o Financial Management & HR Policies o CIP o Utility Study o Debt Service & Levy Tables o Source Documents for Tables & Graphs o Outside Resources for Learning More o Frequently Asked Questions Document1 MEMORANDUM Date:August 7, 2025 To:Mayor and City Council Nicole Miller, City Administrator Clarissa Hadler, Finance Director Marty Powers, Public Works Director From:Nate Stanley, City Engineer Subject:Stormwater Utility Fee – Equitability Review As a part of the City of Lake Elmo’s 2025 Strategic Plan, an assessment of city fees for sewer and water was identified as a goal. One such fee is the Stormwater Utility Fee, which funds various maintenance activities and improvements related to stormwater operations and infrastructure. Some examples of items that could be funded by Stormwater Utility Fee are: Construction and maintenance of stormwater ponds and infiltration systems Construction and maintenance of storm sewer, culverts, or ditches Installation of erosion control measures and groundcover Implementation of the City’s MS4 Program Equipment related to improving runoff quality, such as a street sweeper Per City Ordinance, the Stormwater Utility Fee charged varies based on the type of property with the calculations for differing properties specified in City Code Section 5.16.020. During a desktop review of the City of Lake Elmo’s calculations versus other either neighboring or similar cities around the region, similarities and differences can be seen. The most obvious similarity is the unit charge method that Lake Elmo charges for a single-family residential property regardless of lot size. Most communities seem to charge for residential based on the property type rather than an area calculation and cover type review, which is more common for commercial, industrial, or other larger scale properties. Data was also available regarding charges for various metro area properties. Currently, Lake Elmo’s charge for a single-family property is $7.92/month which is in the middle of the range for the metro area communities listed. From that standpoint it seems that Lake Elmo’s current fee for residential charges is in line with regional averages. Fees for other property types are harder to decipher due to the community’s unique composition of properties. To truly determine equitability a more in-depth review will need to be completed, where impervious surface coverages and stormwater flows from properties are analyzed on a more individual basis, and reviewing how it equates to payment. However, I believe it would also not be prudent to look into a fee adjustment without a proper review of the infrastructure and activities that said fee funds. Name:Stormwater Utility Fee – Equitability Review Date:August 6, 2025 Page:2 Document1 Lake Elmo is currently developing GIS mapping and making asset management improvements that will help to identify necessary improvements for the community’s storm water assets and operations, as well as conducting a review of the MS4 Program. A review of these items may result in additional funding being recommended to address any issues. A review of the Storm Water Utility fee in conjunction with these reviews will yield a better and more transparent answer of equitability and provide adequate justification for any sort of adjustment to the fee. Staff is currently working to get a meeting targeted for discussion of the MS4 Program and the City of Lake Elmo will begin the process of updating the Comprehensive Plan later this year. It is my recommendation that if the City Council would like to move forward with a more in-depth review of the Stormwater Utility fee that it follow the schedule for review of the aforementioned programs. STAFF REPORT DATE: August 14, 2025 WORKSHOP TO: Mayor and Councilmembers FROM: Nicole Miller, City Administrator AGENDA ITEM: City Center Wall Art CORE STRATEGIES: ☒ Vibrant, inclusive, connected community ☐ Efficient, reliable, innovative services ☐ Responsive, transparent, adaptive governance ☐ Balanced Finances now and future ☐ Managed Growth ☐ Resilient Infrastructure BACKGROUND: The City Center project was completed in 2023. City hall staff moved into the building July 7, 2023 and fire department staff moved in on July 14, 2023. Currently we do not have a plan in place for adding art to the interior walls on the City Hall side. The fire department recently completed a historical display project in their portion of the building, which was funded through donations and the fire department equipment and project fund. ISSUE BEFORE COUNCIL: Would the City Council be interested in moving forward with a plan for wall art in the City Center? Would the City Council be interested in starting a community art program to display local art on the second floor of the City Center? DETAILS/ANALYSIS: Staff have worked with an Interior Designer with Leo A Daly as well as a Special Projects Manager with the Art Resources Gallery to come up with wall locations and wall art options. The ideas presented are to help with the conversation, however we can incorporate other ideas from the Council as well. This conversation focuses on the common areas on the first floor including council chambers, community room, service counter and small conference room (Lake Jane). On the second floor the areas we focused on are the lobby mezzanine, wall near service counter and small conference room (Lake DeMontreville). The City Center was designed with lighting to display wall art in the lobby mezzanine area. The options for these areas that have been presented are a combination of historical photographs and art for visual interest. We have also identified a wall in the lobby mezzanine area to display local artists on a rotation. If the Council is interested in this, staff would research this further and bring back recommendations for a community art program. FISCAL IMPACT: For 2026, staff tentatively planned for $25,000 for wall art as a capital project. This is subject to change based on council feedback. RECOMMENDATION: Staff recommends that the City Council provides feedback on a plan to add wall art to the City Center interior walls. ATTACHMENTS: City Center art locations and options Artwork options-detailed UP UP UP DN UP WDE E ELECTRICAL 132 RESTROOM 134 RESTROOM 133 CONFERENCE 114 OFFICE 135 OFFICE 116 OFFICE 118 COMMUNICATIONS 129 OFFICE 117 OFFICE 119 OFFICE 121 OFFICE 122 CONFERENCE 124LOCKERS 125 WORK ROOM 128 EVIDENCE & WEAPONS 127 OFFICE 131 FAMILY RESTROOM 113 COMMUNITY ROOM 110 MEN 111 WOMEN 112 AV 106 ELEVATOR EL-1 STAIR ST-1 COUNCIL CHAMBERS 104 OFFICE 136 STORAGE 130 STAIR ST-2 VESTIBULE 120 LOBBY 102 RESTROOM 126 OPEN OFFICE 123 OPEN OFFICE 115 VESTIBULE 101 ANTE-CHAMBERS 105 STORAGE 107 RESTROOM 108 STORAGE 103 CUSTODIAL 149 WELLNESS 150 RESTROOM 109 MATCH LINE SEE IF101 SERVICE COUNTER 151 CIRCULATION 152 M-7M-6 M-1 M-6 M-5 AP-4 AP-3AP-7 M-5 AP-3 AP-2 AP-1AP-2 M-4M-3 AP-7 M-8 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2 S-2S-2 S-2 S-2 S-2S-2S-2S-2S-2 S-2 S-2 S-2 S-2 S-2 S-3 S-5 S-1S-1 T-1 T-2 S-3 T-2 S-3 S-1 T-4S-7 S-7 S-7 S-7 ST-1 ST-1 ST-1 ST-1 ST-1 ST-1ST-1ST-1ST-1 ST-1 S-6 S-6 S-6 S-6 S-6 S-6T-5 WS-1 T-3 S-6 S-6 S-6 S-6 WS-1 S-6 S-6 S-6 S-6 WS-1 WS-1 WS-1 WS-3A WS-3A WS-3 WS-3 S-6 S-6 WS-1 S-6 S-6 WS-1 MOD M-10M-10M-10 M-10 LK-4 LK-4 LK-3 LK-3 LK-5LK-5 LK-6 LK-6 LK-4 LK-4 FEC-1P M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-13 AED FEC-1R S-11 S-11 S-11 S-11 S-7S-7 S-11 S-7 S-7 FEC-1P FEC-1P FEC-1P FEC-1P 15 TABLES, 30 CHAIRS 3'-0"4'-9"4'-5"S-7 S-7 S-7 S-7 WS-3 WS-3 WS-3WS-35'-0"12'-5"6'-8"5'-6"32 STACKED CHAIRS 15 NESTED TABLES 8'-0"3'-0"1'-8" S-4 S-46'-6"S-11 1 1 S-4 1 1 1 1 1 WS-2 S-7 3 3 3 3 3 3 4'-5"APPARATUS BAY 143 WATCH ROOM 137 MECHANICAL 141 ELECTRICAL 139 TRAINING TOWER ST-3 DECON 145 TURN-OUT GEAR 146 SCBA 148 TURN-OUT RESTROOM 147 MAINTENANCE 140 CORRIDOR 138 DECON BATHROOM 144 MATCH LINE SEE IF101 LK-8 AP-10AP-10 AP-11 AP-12 M-9 WM-1 WM-2 S-7 S-7 S-7 S-7 S-7 S-13 S-13 S-7 S-7 ST-2ST-2ST-2 ST-2 ST-2 ST-2 ST-2 M-11 LK-8R LK-8 LK-8R LK-7R LK-8 LK-8 LK-8 FWC-1 WKB-1 SE-1 M-12 M-12 SSH-1 M-12 M-12M-12 M-12 M-12 M-12 M-12 M-14 M-15 S-13S-13 2 S-13 S-13 FEC-2R 3 GENERAL FF&E NOTES 1. FURNITURE IS PROVIDED BY OTHERS AND SHOWN FOR COORDINATION PURPOSES ONLY. VERIFY FINAL PLACEMENT WITH OWNER. 2. FF&E IN AREAS/ROOMS WITH A HATCH IS NOT IN SCOPE. FURNISHED / INSTALLED LEGEND CFCI CONTRACTOR FURNISHED, CONTRACTOR INSTALLED OFOI OFCI OWNER FURNISHED, OWNER INSTALLED OWNER FURNISHED, CONTRACTOR INSTALLED OFOI/FFE PACKAGE OWNER FURNISHED, OWNER INSTALLED/FFE PACKAGE N A B C D 1 E F 2 3 4 5 6 7 KEY PLAN REVISIONS FILE LOG ACTIVITY Draw Design Manager Check STAMP Project No. BY Copyright © 2020 LEO A DALY Company A B 12/6/2022 4:39:15 PMBIM 360://023-10262-001_City_of_Lake_Elmo/ CLE-CityofLakeElmo.rvt3880 Laverne Avenue North Lake Elmo, Minnesota 55042 Lake Elmo Public Works FF&E PLANS LEVEL 1 IF101 Lake Elmo City Center 023-10262-001 09/07/2021 CONSTRUCTION SET 11/04/2021 HOISINGTON KOEGLER GROUP INC. MEYER | BORGMAN | JOHNSON FINEPOINT TECHNOLOGY LANDSCAPE ARCHITECTURE STRUCTURAL DESIGN + ENGINEERING TELECOMMUNICATIONS ENGINEERING 123 North Third Street Suite 100, Minneapolis, MN 55401 T: 612-338-0800 510 Marquette Avenue South Suite 900, Minneapolis, MN 55402 T: 612-338-0713 12209 Wood Lake Dr, Burnsville, MN 55337 T: 612-254-7462 3445 Ideal Avenue North Lake Elmo, Minnesota 55042 730 Second Avenue South, Suite 1300 Minneapolis, MN 55402-2455 Tel 612.338.8741 Fax 612.338.4840 CONSTRUCTION SET 11/04/2021VEP GMS GMS SCALE:1/8" = 1'-0"A5 FF&E PLAN LEVEL 1 AREA A SCALE:1/8" = 1'-0"A1 FF&E PLAN LEVEL 1 AREA B EQUIPMENT SCHEDULE TYPE MARK COUNT DESCRIPTION FINISH FURNISHED BY & INSTALLED BY AED 1 AED CABINET, FULLY RECESSED, FIELD PAINT TO MATCH WALL FIELD PAINT CFCI AP-1 4 REFRIGERATOR BLACK SSTL CFCI AP-2 8 MICROWAVE SSTL CFCI AP-3 5 COFFEE MAKER --- OFOI AP-4 1 COMPACT REFRIGERATOR SSTL CFCI AP-5 1 COOKING RANGE SSTL CFCI AP-6 1 KITCHEN HOOD W/ MAKEUP AIR KIT BRUSHED SSTL CFCI AP-7 2 UNDERCOUNTER REFRIGERATOR SSTL CFCI AP-8 1 DISHWASHER SSTL CFCI AP-9 1 STACKED WASHER/DRYER WHITE CFCI AP-10 2 EXTRACTOR --- OFOI AP-11 1 GEAR DRYER --- OFOI AP-12 1 GEAR WASHER --- OFOI FEC-1P 9 FIRE EXTINGUISHER CABINET, FULLY RECESSED, FIELD PAINT TO MATCH WALL AS NOTED CFCI FEC-2R 3 FIRE EXTINGUISHER CABINET, SURFACE MOUNTED, RED AS NOTED CFCI FWC-1 1 FLAMMABLE WASTE CABINET --- OFCI LK-1 19 CITY HALL/FIRE STAFF LOCKER TBD CFCI LK-2 20 PUBLIC WORKS STAFF LOCKERS TBD CFCI LK-3 2 SHERIFF WEAPONS LOCKER --- OFOI LK-4 4 SHERIFF EVIDENCE LOCKER --- OFOI LK-5 7 SHERIFF STAFF LOCKER TBD CFCI LK-7R 15 GEAR LOCKER, MOBILE (RELOCATED) --- OFOI LK-8 9 GEAR LOCKER, WALL MOUNTED RED CFCI LK-8R 19 GEAR LOCKER, WALL MOUNTED (RELOCATED) RED OFCI M-1 1 PLOTTER --- OFOI M-2 1 FREESTANDING COPIER/PRINTER --- OFOI M-3 1 COUNTERTOP PRINTER --- OFOI M-4 2 COMPUTER MONITOR --- OFOI M-5 2 FREESTANDING COPIER/PRINTER - SMALL --- OFOI M-6 2 VENDING MACHINE - BEVERAGE --- OFOI M-7 1 VENDING MACHINE - SNACK --- OFOI M-8 2 WALL MOUNTED FORMS RACK --- OFOI M-9 1 GEAR DRYING RACK --- OFCI M-10 4 STORAGE SHELVING --- OFOI M-11 1 MAINTENANCE CHAIR --- OFOI M-12 43 HOOK - DOUBLE CFCI M-13 1 TACKBOARD - 3'W x 2'H --- CFCI M-14 1 TACK BOARD - 4'W x 3'H --- CFCI M-15 1 MAGNETIC MARKERBOARD - 8'W x 4'H --- CFCI PB-1 2 PEG BOARD --- OFCI SE-1 1 SHOWER ENCLOSURE SSTL CFCI SSH-1 1 HEAVY DUTY MOBILE WIRE SHELVING SSTL CFCI SSH-2 1 CUSTODIAL MOP & BROOM HOLDER W/ UTILITY SHELF SSTL CFCI SSH-3 2 METAL STORAGE SHELVING SYSTEM, WALL MOUNTED CFCI WKB-1 1 WORK BENCH --- OFOI WM-1 1 BIO HAZARD BIN --- OFOI WM-2 1 TRASH/RECYCLING BIN --- OFOI FURNITURE SCHEDULE TYPE MARK COUNT DESCRIPTION FURNISHED BY & INSTALLED BY S-1 15 COUNCIL CHAIR OFOI/FFE PACKAGE S-2 46 STACKING CHAIR OFOI/FFE PACKAGE S-3 31 STACKING CHAIR W/ CASTERS OFOI/FFE PACKAGE S-4 3 MODULAR LOUNGE SEATING OFOI/FFE PACKAGE S-5 1 ROCKING CHAIR OFOI/FFE PACKAGE S-6 30 GUEST CHAIR OFOI/FFE PACKAGE S-7 45 TASK CHAIR OFOI/FFE PACKAGE S-8 6 COUNTER HEIGHT STOOL OFOI/FFE PACKAGE S-9 16 DINING ROOM CHAIR OFOI/FFE PACKAGE S-10 2 BENCH OFOI/FFE PACKAGE S-11 13 TASK CHAIR - PRIVATE OFFICE OFOI/FFE PACKAGE S-12 6 TWIN XL BED AND MATRESS OFOI/FFE PACKAGE S-13 6 BAR HEIGHT STOOL OFOI/FFE PACKAGE ST-1 15 LATERAL FILE OFOI/EXISTING ST-2 7 PEDESTAL OFOI/FFE PACKAGE ST-3 4 BOOKCASE OFOI/FFE PACKAGE ST-4 1 CREDENZA - 5'W OFOI/FFE PACKAGE ST-5 10 FILING CABINET OFOI/EXISTING ST-6 6 WARDROBE OFOI/FFE PACKAGE T-1 1 COUNCIL PODIUM 4'W x 2'6"D OFOI/FFE PACKAGE T-2 15 NESTING TABLE - 5'W x 1'6"D OFOI/FFE PACKAGE T-3 1 SIDE TABLE - 1'6" DIAMETER OFOI/FFE PACKAGE T-4 1 CONFERENCE ROOM TABLE - 4' DIAMETER OFOI/FFE PACKAGE T-5 2 PRIVATE OFFICE TABLE - 3'W x 3'D OFOI/FFE PACKAGE T-6 1 CONFERENCE TABLE - 8'W x 3'6"D OFOI/FFE PACKAGE T-7 1 CONFERENCE TABLE - 11'W x 4'D OFOI/FFE PACKAGE T-8 2 BREAK ROOM TABLE - 3'W x 3'D OFOI/FFE PACKAGE T-9 6 NIGHTSTAND OFOI/FFE PACKAGE T-10 6 DESK OFOI/FFE PACKAGE WS-1 10 PRIVATE OFFICE WORKSTATION OFOI/FFE PACKAGE WS-1 MOD 1 PRIVATE OFFICE WORKSTATION - MODIFICATION OFOI/FFE PACKAGE WS-2 1 RECEPTION DESK OFOI/FFE PACKAGE WS-3 14 OPEN OFFICE WORKSTATION OFOI/FFE PACKAGE WS-3A 4 OPEN OFFICE WORKSTATION - SERVICE COUNTER W/ GALLERY PANEL OFOI/FFE PACKAGE NO. DESCRIPTION DATE 1 ADDENDUM 1 09.23.2021 2 ADDENDUM 2 09.28.2021 3 ADDENDUM 3 09.30.2021 1 2 3 16'-1/4"20'-2 1/2"8'-8 1/2"7'-11 1/2"7'-11 3/4" 11' ceiling 11'-6" ceiling 8' ceiling 8' ceiling These are examples of the design intent -- artist would recreate Lake Elmo. Map idea: DN DN RESTROOM 216 RESTROOM 217 OFFICE 209 STORAGE 212 OFFICE 206 OFFICE 208 FITNESS 211 BATHROOM 214 DORM 227 DORM 229 DORM 231 LOCKERS 213 DUTY ROOM KITCHEN AND DINING 223 DORM 228 DORM 226 DORM 230 LAUNDRY 225 DAY ROOM 224 CONFERENCE 210 OFFICE 207 STAIR ST-2 OPEN OFFICE 204 LOBBY MEZZANINE 201 HALLWAY 222 BREAK ROOM 203 BATHROOM 220 OPEN TO BELOW OPEN TO BELOW CUSTODIAL 232 CORRIDOR 215 DUTY ROOM ENTRY 221 CONFERENCE 205 FINANCE STORAGE 237 AP-1 AP-5 AP-8 AP-6 M-2 AP-1AP-3 AP-1 AP-2 AP-2 M-4 M-8 AP-3 AP-3 LK-1 MATCH LINE SEE IF102 AP-9 S-6S-6 S-6S-6 S-6 S-6 WS-1 S-6 S-6 WS-1 WS-1 WS-1 S-7 S-7 S-7 S-7 S-7 S-7 T-6 ST-3 ST-3 S-6 S-6 S-6 S-6 T-5 ST-3ST-3 WS-3AWS-3A S-8 S-9 S-9 S-9 S-8 S-8 S-8 S-8 S-7 S-7 S-7 S-7 S-7 S-7 S-7 S-7 S-7 ST-4 T-7 ST-5 ST-5 ST-5 ST-5 ST-5 ST-5 ST-5 ST-5 ST-5 ST-5 ST-1 ST-1 ST-1 ST-1 ST-1 T-8T-8 S-9 S-9 S-9S-9 S-9 S-9 S-9 S-9 LK-1 LK-1 LK-1 S-9 S-9 S-9 S-9 S-9 S-8 M-12 M-12 M-12 M-12 SSH-3 SSH-2 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 M-12 FEC-2R FEC-1P S-7 S-7 S-11 S-11 S-11 S-11 SAN FEC-1P S-2 S-2 S-2 S-2 S-2 S-2 S-10 S-10 3'-0" SERVICE COUNTER 202 4'-4"4'-8"S-7 S-7 S-7 WS-3WS-3 S-7 S-7 S-7 WS-3 S-7S-7 WS-3 WS-3 WS-3 WS-3WS-3 4'-8"S-4 T-10 T-9 S-12 ST-6 T-10 T-9 S-12 ST-6 ST-6 S-12 T-9 T-10 S-12 ST-6 T-9 T-10 S-12 T-9 ST-6 ST-6 T-10 T-9 S-12 T-10 1 1 1 1 1 FEC-1P 2 2 FEC-1P 2 2 GENERAL FF&E NOTES 1. FURNITURE IS PROVIDED BY OTHERS AND SHOWN FOR COORDINATION PURPOSES ONLY. VERIFY FINAL PLACEMENT WITH OWNER. 2. FF&E IN AREAS/ROOMS WITH A HATCH IS NOT IN SCOPE. FURNISHED / INSTALLED LEGEND CFCI CONTRACTOR FURNISHED, CONTRACTOR INSTALLED OFOI OFCI OWNER FURNISHED, OWNER INSTALLED OWNER FURNISHED, CONTRACTOR INSTALLED OFOI/FFE PACKAGE OWNER FURNISHED, OWNER INSTALLED/FFE PACKAGE TRAINING TOWER ST-3 AIR COMPRESSORS 236 REALITY BASED TRAINING AREA 235 STORAGE 234 STORAGE 233 MATCH LINE SEE IF102 FEC-2R 2 N A B C D 1 E F 2 3 4 5 6 7 KEY PLAN REVISIONS FILE LOG ACTIVITY Draw Design Manager Check STAMP Project No. BY Copyright © 2020 LEO A DALY Company A B 12/6/2022 4:39:31 PMBIM 360://023-10262-001_City_of_Lake_Elmo/ CLE-CityofLakeElmo.rvt3880 Laverne Avenue North Lake Elmo, Minnesota 55042 Lake Elmo Public Works FF&E PLANS LEVEL 2 IF102 Lake Elmo City Center 023-10262-001 09/07/2021 CONSTRUCTION SET 11/04/2021 HOISINGTON KOEGLER GROUP INC. MEYER | BORGMAN | JOHNSON FINEPOINT TECHNOLOGY LANDSCAPE ARCHITECTURE STRUCTURAL DESIGN + ENGINEERING TELECOMMUNICATIONS ENGINEERING 123 North Third Street Suite 100, Minneapolis, MN 55401 T: 612-338-0800 510 Marquette Avenue South Suite 900, Minneapolis, MN 55402 T: 612-338-0713 12209 Wood Lake Dr, Burnsville, MN 55337 T: 612-254-7462 3445 Ideal Avenue North Lake Elmo, Minnesota 55042 730 Second Avenue South, Suite 1300 Minneapolis, MN 55402-2455 Tel 612.338.8741 Fax 612.338.4840 CONSTRUCTION SET 11/04/2021VEP GMS GMS SCALE:1/8" = 1'-0"A5 FF&E PLAN LEVEL 2 AREA A SCALE:1/8" = 1'-0"A1 FF&E PLAN LEVEL 2 AREA B NO. DESCRIPTION DATE 1 ADDENDUM 1 09.23.2021 2 ADDENDUM 3 09.30.2021 EQUIPMENT SCHEDULE TYPE MARK COUNT DESCRIPTION FINISH FURNISHED BY & INSTALLED BY AED 1 AED CABINET, FULLY RECESSED, FIELD PAINT TO MATCH WALL FIELD PAINT CFCI AP-1 4 REFRIGERATOR BLACK SSTL CFCI AP-2 8 MICROWAVE SSTL CFCI AP-3 5 COFFEE MAKER --- OFOI AP-4 1 COMPACT REFRIGERATOR SSTL CFCI AP-5 1 COOKING RANGE SSTL CFCI AP-6 1 KITCHEN HOOD W/ MAKEUP AIR KIT BRUSHED SSTL CFCI AP-7 2 UNDERCOUNTER REFRIGERATOR SSTL CFCI AP-8 1 DISHWASHER SSTL CFCI AP-9 1 STACKED WASHER/DRYER WHITE CFCI AP-10 2 EXTRACTOR --- OFOI AP-11 1 GEAR DRYER --- OFOI AP-12 1 GEAR WASHER --- OFOI FEC-1P 9 FIRE EXTINGUISHER CABINET, FULLY RECESSED, FIELD PAINT TO MATCH WALL AS NOTED CFCI FEC-2R 3 FIRE EXTINGUISHER CABINET, SURFACE MOUNTED, RED AS NOTED CFCI FWC-1 1 FLAMMABLE WASTE CABINET --- OFCI LK-1 19 CITY HALL/FIRE STAFF LOCKER TBD CFCI LK-2 20 PUBLIC WORKS STAFF LOCKERS TBD CFCI LK-3 2 SHERIFF WEAPONS LOCKER --- OFOI LK-4 4 SHERIFF EVIDENCE LOCKER --- OFOI LK-5 7 SHERIFF STAFF LOCKER TBD CFCI LK-7R 15 GEAR LOCKER, MOBILE (RELOCATED) --- OFOI LK-8 9 GEAR LOCKER, WALL MOUNTED RED CFCI LK-8R 19 GEAR LOCKER, WALL MOUNTED (RELOCATED) RED OFCI M-1 1 PLOTTER --- OFOI M-2 1 FREESTANDING COPIER/PRINTER --- OFOI M-3 1 COUNTERTOP PRINTER --- OFOI M-4 2 COMPUTER MONITOR --- OFOI M-5 2 FREESTANDING COPIER/PRINTER - SMALL --- OFOI M-6 2 VENDING MACHINE - BEVERAGE --- OFOI M-7 1 VENDING MACHINE - SNACK --- OFOI M-8 2 WALL MOUNTED FORMS RACK --- OFOI M-9 1 GEAR DRYING RACK --- OFCI M-10 4 STORAGE SHELVING --- OFOI M-11 1 MAINTENANCE CHAIR --- OFOI M-12 43 HOOK - DOUBLE CFCI M-13 1 TACKBOARD - 3'W x 2'H --- CFCI M-14 1 TACK BOARD - 4'W x 3'H --- CFCI M-15 1 MAGNETIC MARKERBOARD - 8'W x 4'H --- CFCI PB-1 2 PEG BOARD --- OFCI SE-1 1 SHOWER ENCLOSURE SSTL CFCI SSH-1 1 HEAVY DUTY MOBILE WIRE SHELVING SSTL CFCI SSH-2 1 CUSTODIAL MOP & BROOM HOLDER W/ UTILITY SHELF SSTL CFCI SSH-3 2 METAL STORAGE SHELVING SYSTEM, WALL MOUNTED CFCI WKB-1 1 WORK BENCH --- OFOI WM-1 1 BIO HAZARD BIN --- OFOI WM-2 1 TRASH/RECYCLING BIN --- OFOI FURNITURE SCHEDULE TYPE MARK COUNT DESCRIPTION FURNISHED BY & INSTALLED BY S-1 15 COUNCIL CHAIR OFOI/FFE PACKAGE S-2 46 STACKING CHAIR OFOI/FFE PACKAGE S-3 31 STACKING CHAIR W/ CASTERS OFOI/FFE PACKAGE S-4 3 MODULAR LOUNGE SEATING OFOI/FFE PACKAGE S-5 1 ROCKING CHAIR OFOI/FFE PACKAGE S-6 30 GUEST CHAIR OFOI/FFE PACKAGE S-7 45 TASK CHAIR OFOI/FFE PACKAGE S-8 6 COUNTER HEIGHT STOOL OFOI/FFE PACKAGE S-9 16 DINING ROOM CHAIR OFOI/FFE PACKAGE S-10 2 BENCH OFOI/FFE PACKAGE S-11 13 TASK CHAIR - PRIVATE OFFICE OFOI/FFE PACKAGE S-12 6 TWIN XL BED AND MATRESS OFOI/FFE PACKAGE S-13 6 BAR HEIGHT STOOL OFOI/FFE PACKAGE ST-1 15 LATERAL FILE OFOI/EXISTING ST-2 7 PEDESTAL OFOI/FFE PACKAGE ST-3 4 BOOKCASE OFOI/FFE PACKAGE ST-4 1 CREDENZA - 5'W OFOI/FFE PACKAGE ST-5 10 FILING CABINET OFOI/EXISTING ST-6 6 WARDROBE OFOI/FFE PACKAGE T-1 1 COUNCIL PODIUM 4'W x 2'6"D OFOI/FFE PACKAGE T-2 15 NESTING TABLE - 5'W x 1'6"D OFOI/FFE PACKAGE T-3 1 SIDE TABLE - 1'6" DIAMETER OFOI/FFE PACKAGE T-4 1 CONFERENCE ROOM TABLE - 4' DIAMETER OFOI/FFE PACKAGE T-5 2 PRIVATE OFFICE TABLE - 3'W x 3'D OFOI/FFE PACKAGE T-6 1 CONFERENCE TABLE - 8'W x 3'6"D OFOI/FFE PACKAGE T-7 1 CONFERENCE TABLE - 11'W x 4'D OFOI/FFE PACKAGE T-8 2 BREAK ROOM TABLE - 3'W x 3'D OFOI/FFE PACKAGE T-9 6 NIGHTSTAND OFOI/FFE PACKAGE T-10 6 DESK OFOI/FFE PACKAGE WS-1 10 PRIVATE OFFICE WORKSTATION OFOI/FFE PACKAGE WS-1 MOD 1 PRIVATE OFFICE WORKSTATION - MODIFICATION OFOI/FFE PACKAGE WS-2 1 RECEPTION DESK OFOI/FFE PACKAGE WS-3 14 OPEN OFFICE WORKSTATION OFOI/FFE PACKAGE WS-3A 4 OPEN OFFICE WORKSTATION - SERVICE COUNTER W/ GALLERY PANEL OFOI/FFE PACKAGE 1 2 8'-1/2"18'-8"24'-10 1/4" 19'-1 3/4" 8' ceiling 8' ceiling 12'-4" ceiling 12'-4" ceiling 6'-4 3/4"PLACE FOR LOCAL ARTISTS/COMMUNITY ART ROTATION OR CITY LOGO The City of Lake Elmo LOGO done in painted metal, by local artist Bonnie Hinz approx. 6 in width. Below are some of her previous installations. Bonnie works in metal and glass. She is one of the few artists who work with both. She has many large installations around the twin cities and across the country. Her background is in interior design, so she understands the design element and the creative element. She listens well to exactly what the client is looking for and is very precise. You can see the slight offset in the shadow of some of these pieces. Bonnie can add an offset or the sign can sit directly on the wall. She can install our sign with security hangers for a high traffic area with the extra effort to keep it on the wall. Or the sign can just sit on nail/screws/anchors like you would hang in your own home. She does her own installation, so, the artist herself would be hanging this. We are still waiting on the price for this. Hopefully Monday! BONNIE HINZ PAGE 1 OF 2 hardware on back BONNIE HINZ PAGE 2 OF 2 Cay Lynch is a local artist who relates to the flowers and nature in a soft contemporary way. She paints acrylic in layers on stretched canvas. Below are some of her existing pieces in the gallery right now. Her goal is to keep the art representational, while using a push pull concept trying to make it more abstract. Entertaining our request for an artistic map, she sketched this abstract last night as a quick example of neurographics. Humans being attracted to soft curves, no sharp edges and nature does that perfectly. She could use this concept as a painting of the topography, lakes, forests and prairies all represented. She is willing to do a small study as she is intrigued with our request. Maybe we will have more images after the long weekend. We can also explore her other styles below if you prefer. We could commission a map for outside the service counter and still use an existing piece for the conference room. I think either location would require a piece approximately 40 x 40 to carry the space. CAY LYNCH PAGE 1 OF 2 Birds on A Wire 36x48 $2970 Beyond 60x60 $7326 Sublime 48 x 72 stretched canvas $5940 Active Sky 48x48 $3960 CAY LYNCH PAGE 2 OF 2 Cecil K New Day Acrylic on Unstretched Canvas 32x28 $4800 48 x 48 $5800 48 x 60 $7200 Another artist we can explore. Prices by size. CECIL K PAGE 1 OF 1 Desmond Liquid Gardens acrylic on stretched canvas 48 x 48 $4400 DESMOND PAGE 1 OF 1 Finn Aspen Creek Way 48x48 acrylic on canvas $4400 FINN PAGE 1 OF 1 Jodi Reeb is a local artist. Off the Beaten Path Set of 7 $3200 JODI REEB PAGE 1 OF 2 Jodi uses her own photographs, found objects, woodcuts and encaustic. She could paint any number of these depending on the space we choose for these and work off variations of these too. Her art is found in many private and corporate locations. She plays in abstract, neutral or colorful. Jodi gets her inspiration from travel and the Minnesota Landscape Arboretum. She can also create a single large image for a medium sized wall. JODI REEB PAGE 2 OF 2 Kairong Liu is a local artist who will paint anything we would like. We have worked with him for 30+ years. An image like this could be anywhere, or he would paint local favorite spots in the park reserve or in your neighborhood. He can paint tighter like this one, or looser like some of the ones below. Kai has art in the Mayo Clinic, Cargill, Childrens hosptal, and Regions, public KAIRONG PAGE 1 OF 4 and private collections around MN. For the Lobby Mezzanine wall we want a statement piece walking in. The strength of his pieces will carry through the larger spaces. On an 18 wall, I would consider three pieces 3 wide x 5.5 high each or depending on the image, we could make the center a bit wider. As a large original on canvas in a commission, this would be a $19K wall. Edina examples of looser brushstrokes KAIRONG PAGE 2 OF 4 This shape would cover a similar size to the tryptic in smaller images. Approx 9x6. Rough numbers for that same wall bring me to $9295 for art on paper and framing with glass. Canvas would likely price up half way in between the two. $14K Morning Lakeside 45x24 on acyrlic stretched canvas $4860 KAIRONG PAGE 3 OF 4 Birch Story 17x15 on paper $640 Superior 20x16 canvas $1015 Running Water 22x30 paper $1650 KAIRONG PAGE 4 OF 4 Lake Elmo Historical Society photos HISTORICAL SOCIETY PAGE 1 OF 3 Here are the images you sent to me from the Lake Elmo Society. Good news! My printer thought he could get these approximately 14x20 without compromising the images. I would have them printed all the same height. You can see they are a little different in shape. Some will crop better than others. Some might need to be a little wider or a little narrower. I print these and then mat and frame to fill the larger space. We can vary the colors somewhat more sepia photos can be printed more black and white for your space. We add title cuts to the bottom in the mats to identify each photo and give credit to the Lake Elmo Historical Society. If we are using these in the Council Chambers, I would recommend four across each side in approx 29w x 24h finished. Im suspecting youd like to keep it symmetrical even if one wall is larger. We can add a single piece to a smaller wall if youd like. For art, frame, mount, mat and glass finished, per piece $310-$440 with a conservation glass (or 8 pcs max $3520) HISTORICAL SOCIETY PAGE 2 OF 3 Museum Glass which is conservation glass with a non reflective quality $460-$590 each piece, (or 8 pcs max $4720.) For something in between, AR Reflection Free glass, I have $$388-$407 per piece. I can bring samples. Lowest price point is the flat black, top right. The Dualita Ebony and Oak combination in the center right is your highest price point. The bottom and the black with pewter on the piece are mid range. The white paper in the background represents the image size. The scribble on the bottom represents my title cut with the images information. HISTORICAL SOCIETY PAGE 3 OF 3 Jerry Wiese is a local photographer. He has a very creative eye. He would be happy to take pictures of Lake Elmo for you. We would have to pay him for his time ($1200/10+ hours of his time, over several days and times of day) in addition to his photos, but it would be unique to you and your space. He picks up on things that other people wouldnt and he does regular landscape/architectural shots too. If you are paying for his time, you would have his permission to use the photos you chose on the website as well. It would be fun to have a group of local shots your guests and employees could hunt for throught out Lake Elmo. We can also select from his existing images without accruing an additional charge. JERRY WIESE PAGE 1 OF 4 We could mix any of his images in a larger arrangement like for the Lobby Mezzanne long wall (loosely arranged above from his samples) or print and frame one single piece on a medium size wall. I would mix landscapes, architecture and still-life depending on which walls we pick for them. JERRY WIESE PAGE 2 OF 4 JERRY WIESE PAGE 3 OF 4 In this arrangement in the black frame, mat, mount, AR Reflection Free glass, including photographs $8750. This would cover 19 of your 24 which is not necessary. We can keep the photos larger and use less images, or shrink the photos to create this same look smaller. We could shrink the large pieces in this grouping to give it more breathing space like photo above. All three frames also approved for this installation. The price would go up or down with selection similar to Historical Photos. This arrangement covering 10 approx $5695 This arrangement covering 12 approx $5720 JERRY WIESE PAGE 4 OF 4 These photographs are available on line of Lake Elmo. ONLINE IMAGERY PAGE 1 OF 2 These could be used in a larger grouping, a single file or just one larger by itself. This grouping of medium size pieces would likely run $3750 for the grouping, printed and framed. One large piece framed for a medium wall in a conference room, or the community room would run approx. $650, printed and framed depending on your frame and glass choices. You could also run two or three large ones along a longer wall. I would be happy to frame some of your in-house photographers images. I can print them, or your photographer can. ONLINE IMAGERY PAGE 2 OF 2 FRAMING OPTIONS - LIGHT FRAMING OPTIONS - DARK Date Type Due date for packet Order Agenda Section Agenda item 8/19/2025 CC Meeting 8/12/25 1 Consent Agenda Summary Publication of Ordinance 2023-13 3M Priority 2 Grant for Trail at New City Park (pending) Approve Temporary Liquor License for Lake Elmo Rotary 9/2/2025 CC Meeting 8/26/25 Consent Agenda 1 Regular Agenda Call for Final Assessment Hearing for the 2025 Street and Utility Improvements Regular Agenda Call for Final Assessment Hearing for Stillwater Area School District Utility Improvements Regular Agenda Accept Public Works Operational Assessment final report 9/9/2025 CC Workshop 9/2/25 1 Joint meeting with Parks Commission-Service level expectations for parks, recommendations for amenities going forward, 76 acre park discussion Discussion Sidewalk/Trail snow removal ordinance-continued from 5/6 9/16/2025 CC Meeting 9/9/25 Consent Agenda Regular Agenda 2026 Street & Utility - Feasibility Report,.Preliminary Design, Call Hearing on Improvement Regular Agenda Preliminary Levy Regular Agenda Tree Fund/ROW Trees 10/7/2025 CC Meeting 9/30/25 2 Consent Agenda Approve LMCIT Renewal Regular Agenda Final Assessment Hearing: Adopt Final Assessment Roll for 2025 Street and Utility Improvements Regular Agenda Final Assessment Hearing: Adopt Final Assessment Roll for Stillwater Area School District Utility Improvements 10/14/2025 CC Workshop 10/7/25 1 Old City Hall Facility Review 2 Paid Family Medical Leave (PFML) 3 Open Burning Permits - Review 10/21/2025 CC Meeting 10/14/25 1 Regular Agenda Quarterly Goals Update Regular Agenda 2026 Street & Utility - Public Improvement Hearing 11/4/2025 CC Meeting 10/28/25 Consent Agenda Approve Light up Lake Elmo Special Event Permit Consent Agenda Approve Law Enforcement Contract 11/12/2025 CC Workshop 11/4/25 Rental Review 11/18/2025 CC Meeting 11/11/25 Consent Agenda Approve Liquor License Renewals Consent Agenda Approve Massage Therapy License Renewals Future Council Agenda Items *Please note: This list is subject to change* 12/2/2025 CC Meeting 11//25/2025 Consent Agenda Approve 2026 Meeting Calendar Consent Agenda Authorize Certification of Delinquent Storm Water Bills & Utility Bills Consent Agenda Reappoint Parks Commissioners Consent Agenda Reappoint Planning Commissioners Consent Agenda Assessments for Delinquent Utilities 12/9/2025 CC Workshop 12/2/25 12/16/2025 CC Meeting 12/9/25 Consent Agenda Consent Agenda Regular 2026 Budgets & Levies Regular 2026 - 2035 CIP Regular 2026 Fee Schedule 1/6/2026 CC Meeting 12/30/25 Consent Agenda Designate Official Depositories of Funds Consent Agenda Designate Official Publication Newspaper of Record Consent Agenda Adopt Resolution Designating Data Practice Officials and Approving City’s Data Practice Policy Consent Agenda Designate Authority for EFT Payments Consent Agenda Appoint City Attorney (Civil and Prosecution) Consent Agenda Appointing Deputy Clerk Regular Agenda Appoint Acting Mayor Regular agenda Ramsey Washington Cable Commission Appointment Regular agenda Council School Liaison Appointment Consent Agenda Appoint City Engineer Regular Agenda 2026 Street & Utility - Final plans and authorize advertisement for bids 1/13/2026 CC Workshop 1/6/26 1/20/2026 CC Meeting 1/13/2026