HomeMy WebLinkAbout2026 Budget BookINDEX
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Budget Information
Financial Framework for City Operations | 2026
City of Saint Anthony Village
3301 Silver Lake Road
St. Anthony, MN 55418
ANNUAL BUDGET
CITY OF SAINT ANTHONY VILLAGE
savmn.com
Using City resources efficiently to sustain
services and meet long-term capital needs.
TABLE OF CONTENTS
Principal City Officials .................................................. 1
Organizational Chart .................................................... 2
Management Summary ................................................ 3
Future Street Improvements Map ............................. 10
GENERAL FUND
Revenues Summary ............................................... 13
Revenues Graph ..................................................... 14
Expenditures Summary ......................................... 15
Expenditures Graph............................................... 16
Overview of Departments .................................... 17
Revenues Detail .................................................... 19
Expenditures Detail .............................................. 23
Mayor/Council ................................................... 23
General Management ......................................... 23
Planning ............................................................... 24
Administrative Services ..................................... 24
Financial Services ................................................ 25
Legal ...................................................................... 26
Assessing .............................................................. 26
City Buildings ...................................................... 26
Cable Franchise ................................................... 27
Police Protection .................................................. 27
Fire Protection ..................................................... 29
Sustainability ....................................................... 30
Protective Inspections ......................................... 30
Emergency Management ................................... 31
Public Works ........................................................ 31
Parks ..................................................................... 33
Other Expenditures & Transfers ....................... 34
ENTERPRISE FUNDS
Liquor Operations
Combined Operations ......................................... 37
Utility Fund
Summary ............................................................... 39
Water ...................................................................... 40
Sewer ...................................................................... 42
SPECIAL REVENUE FUNDS
Housing & Redevelopment ...................................... 45
Forfeiture ..................................................................... 46
Police Services ............................................................ 47
Community Service Center ...................................... 49
CAPITAL FUNDS
Capital Improvement Plan
Overview ............................................................... 51
Summary Detail .................................................... 52
Building Improvement .............................................. 54
Street Improvement Project ...................................... 55
Public Utility Infrastructure ..................................... 56
Stormwater Improvement ........................................ 57
Park Improvement ..................................................... 58
DEBT SERVICE FUNDS
Street Improvement Debt Service ............................ 61
Tax Abatement & Lease Revenue Debt .................. 63
BUDGET INFORMATION
Budget Calendar .......................................................... 67
How are my taxes used ............................................... 68
Salaries .......................................................................... 69
City Fund Balances ...................................................... 70
Financial Management Policy .................................... 74
CITY OF ST. ANTHONY VILLAGE
3301 Silver Lake Road
St. Anthony, MN 55418
Phone: (612) 782-3301 Fax: (612) 782-3302
website: www.savmn.com
e-mail: city@savmn.com
Principal City Officials
Mayor
Wendy Webster
Council Members
Lona Doolan
Nadia Elnagdy
Jan Jenson
Thomas Randle
City Staff
Charlie Yunker, City Manager
Ashley Morello, Assistant City Manager
Deborah Maloney, Finance Director
Izzy Diaz, Fire Chief
Michael Larson, Liquor Operations Manager
Jeff Spiess, Police Chief
Jeremy Gumke, Public Works
1
Engineer - WSB & Associates Full-Time Positions = 61
Financial - Ehlers & Associates Part-Time Positions (average) = 49
Legal - Dorsey & Whitney Public Works Seasonal=10
Planner - Grittman Consulting
Building Inspections - MNSPECT
City Clerk Sustainability
Coordinator
PUBLIC WORKS
14 Full time Employees
FIRE
10 Seasonal Employees
Saint Anthony Organizational Chart
LIQUOR OPERATIONS
25 Full time Employees5 Full time Employees
2 Part Time
Communications
Coordinator
2025
ADMINISTRATION
8 Full time Employees
24 Part time Employees
MAYOR AND COUNCIL MEMBERS
Planning Commission
Assistant City Manager
POLICE
Human Resources
Coordinator
Consultants
Parks & Environmental
Commission
City Manager
5 Full time Employees
25 Part time Employees
FINANCE
1 Part time Employee
2
Management Summary
In preparing the 2026 Budget, Staff continued its mission to maintain a high level of City
services with the use of financially conservative budgeting. The 2026 Budget resulted in a
$726,957 increase over last year’s levy amount, equating to a 7.51% levy increase.
BACKGROUND
Each year, staff and Council review the City’s financial outlook through a multi-step process to ensure
that resources remain aligned with community needs and service priorities in determining the City’s final
operating and capital budgets and final levy amounts.
Some key steps in this process for the 2026 levy included:
January 2025: Council discussed key financial issues and budgeting goals during the annual goal-setting
session. These meetings are instrumental for Council to communicate priorities to staff.
June 24: Work session held to review the existing infrastructure improvement schedule and the 2026
Debt Levy. At this meeting a revised Street Improvement schedule was presented for City Council input
and consideration. Staff worked in coordination with the City’s engineering team to evaluate and adjust
the street reconstruction schedule and proposed a pause for street projects in 2026 and 2027 and a
transition to an every-other-year project cycle beginning in 2028. This modification is intended to reduce
the frequency of debt issuance while still appropriately maintaining the City’s street and utility
infrastructure.
July 22 & August 12: Work sessions focused on initial estimates for the 2026 Budget and Property Tax
Levy. At these meetings Staff provided the City Council with an early projection regarding the overall levy
and General Fund Budget based on known cost increases and inflationary assumptions. Fire Department
staffing requests were determined to be a top priority, and various funding options were presented for
council consideration at these meetings. Since this time staff has continued to analyze actual costs along
with new information provided by vendors, contractual service providers, and review of labor union
contracts.
August 26: Council Meeting presentation for further review of budget, staffing needs, and funding
options for the 2026 Budget and Property Tax Levy. Staff was directed to proceed with preparation for
setting Preliminary Levy at $10,570,830, an increase of 9.18% over the 2025 levy, at the September 9,
2025 Council Meeting.
September 9: Public hearing conducted for additional public input on the 2026 Budget and Property Tax
Levy. Council approved Resolution 25-058 Setting Preliminary Levy at $10,570,830, an increase of 9.18%
over the 2025 total levy.
3
October 14: Council reviewed the 2026–2042 Capital Improvement Budgets during a work session and
further discussed funding options for Fire staffing requests and gave direction to move forward with using
one-time funds available from returning closed TIF funds on hand to the county to be re-distributed to all
jurisdictions as levy relief. By using one-sixth of $900,000; $150,000 for each of the next six years, the levy
increase for 2026 could be reduced to a 7.63% increase over the2025 levy.
November 10: Council approved the 2026–2042 Capital Improvement Budgets at the regular meeting. Of
the funding options listed below, option 3b was incorporated into the Capital Improvement levy and
Council approved the Capital Improvement Plan and capital fund budgets.
December 9, 2025, City Council Meeting
The final presentation of the 2026 Budget and Property Tax Levy (Truth in Taxation) hearing is staff
presented a recap of the final 2026 Budget and the 2026 Property Tax Levy’s impact on property tax bills
• Setting the final 2026 Property Tax Levy of:
o General Operating Levy $7,158,845
o Capital Improvement Project Levy $308,200
o Debt Service Levy $1,840,953
o Infrastructure Levy $721,228
o Housing and Redevelopment Authority Levy $209,414
o Building Improvement Levy $130,500
o Park Improvement Levy $40,000
$10,409,140
• Approving the final Levy at $10,409,140 an increase of 7.51% over the 2025 total levy.
• Approving the final 2026 General Fund Operating Budget totals of $9,715,196
• Adjusting scheduled debt levy amounts for debt issues where funds on hand can be used to
reduce associated levy amounts.
4
GENERAL FUND BUDGET AND LEVY
The standard parameters used for preparing the General Fund Budget and Levy include:
• City revenues budgeted at current run rates for sources that are subject to trends and
conservative baseline estimates for recurring aids and charges for services.
• Expenses budgeted at amounts that will maintain present level of City services.
• Liquor transfers to the General Fund based on liquor operating results from the previous 5-7
years and the long-term needs of the fund.
As presented at the July 22, work session, excess General Fund balance is applied for easing the
transition from use of one-time public safety funds by using $200,000 of general fund balance in
accordance with the City’s fund balance policy to reduce the levy. When unexpected savings in
2026 second half Workers’ Compensation rates were announced, this planned use of fund
balance was able to be reduced to $155,000 to prevent steeper levy increases being necessary in
future years.
THE GENERAL FUND BUDGET AND LEVY DETAILS
Each year the General Fund revenue and expenditure budget line items are examined for changes in
expected collections/charges, labor adjustments, changes in contract rates, insurance rates, utility costs,
usage of various materials or needs, etc. The findings of this examination produce the drivers associated
with the proposed increase in the overall Levy. The charts below show the cost drivers for general fund
dollars and how they are allocated.
GENERAL FUND EXPENDITURES
SAINT ANTHONY SHARE OF POLICE COSTS – 42% of expenditures.
Beginning in 2026, Police Services will be accounted for in a segregated special revenue fund rather than
within the General Fund. To provide an accurate year-over-year comparison, the 2025 budget figures
Administration
10%
Finance
3%
Police
42%
Fire
23%
Public
Works
11%
Parks
5%
All
Other
6%
GENERAL FUND
EXPENDITURES
BY DEPARTMENT
Personnel
Costs,
37%
Contracted
Services,
9%
Other
Insurance
Costs, 2%
Pass Through
Costs, 3%
Police
Costs,
40%
Supplies,
7%
Remaining
Line Items,
2%
GENERAL FUND
EXPENDITURES
BY CATEGORY
5
have been adjusted to reflect this new accounting approach. All police related costs have been separated
from other departmental expenses for both years.
• 2025 net budgeted SAV police costs $3,915,766
• 2026 net budgeted SAV police costs $3,990,014
This represents a 1.9% increase to the city in 2026 after union contract COLA of 3% and wage
adjustments were applied; this also includes St. Anthony’s 2026 cost share of the addition of Axon body
worn camera package that was discussed with the three city councils that our police department serves.
The relatively low increase is due to having a third partner sharing in fixed costs.
PERSONNEL COSTS OTHER THAN POLICE – 37% of expenditures
The 2026 base wage increase is based on a 3% COLA for all union contracts, also applied to non-union
positions. The wage and payroll expense increase for non-police positions is $360,536, this includes an
estimate of $304,725 of wages PERA and FICA for three additional fire positions.
Health insurance premiums are increasing an average of 6.7 % which is shared 50/50 by the city and the
employees. The 2026 impact of the shared increase is $106,926 assuming employee elected coverages
from 2025 are applied to 2026 and additional amount of $57,894 for 3 new fire positions.
CONTRACTED SERVICES – 9% of expenditures.
Contracted Services are expected to increase $87,000 based on actual 2025 costs and known increases:
• General fund of contracted information technology costs are increasing $14,250.
• Miscellaneous contracted services and Professional services are expected to increase $39,000
based on 2025 actual costs
• Building Permit expense is expected to increase $33,700 based on 2025 actual costs; this cost is
offset by an expected increase in permit revenues.
OTHER INSURANCE COSTS – 2% of expenditures
Overall cost is expected to decrease by $16,700 due to the announcement of a 25% reduction in the
second half 2026 premiums for Workers’ Compensation rates.
PASS THROUGH COSTS – 3% of expenditures
Increasing $3,500. There is no levy impact of pass-through costs.
SUPPLIES AND UTILITY COSTS – 7% of expenditures
Expected to decrease $200. This estimate is based on actual expenditures for 2024 and 2025.
REMAINING BUDGET LINE ITEMS – 1% of overall expenditures
Costs expected to decrease $21,800. This decrease is largely due to accounting for Sustainability costs in
its own department within Administration rather than in Miscellaneous costs, which makes up $14,000
of this decrease.
GENERAL FUND REVENUES
• Liquor transfer to the General Fund will be $300,000 (same as 2025).
• 2025 State-funded Local Government Aid reflects increases around $2,400, not a significant
impact.
• Police contracted services and police-related grants and aid revenue are now accounted for in a
special revenue fund rather than in the general fund. This is a significant decrease in general
fund revenues that are offset by a decrease in police expenditures.
6
• Excess Tax Increment collections are projected to increase by $50,000 in 2026.
• The chart below demonstrates the percentage of revenue sources that fund the General Fund:
HRA BUDGET AND LEVY
The 2026 HRA Budget and Levy proposed at the same amount as 2025, 0% Levy increase.
DEBT AND INFRASTRUCTURE LEVY
The 2026 Debt Related Levies and Street improvement Levies were proposed to increase by $0 over the
2025 combined debt levies. The 2026 debt levy certified will be $1,840,953. This is an increase of
$382,258 compared to the 2025 debt levy due to the 2024 debt issue being included and having reduced
available funds on hand in 2025, leaving less availability to reduce the debt levy by funds on hand. This
increase in the debt levy will be offset by a decrease in its Infrastructure Levy by the same sum. This
results in a combined flat levy impact for the street improvement program for a seventh consecutive
year.
CAPITAL FUNDS
The 2026 Capital Improvement Program (CIP) levy was proposed to decrease by $120,000. This includes
the scheduled increase of $30,000, offset by the application of $150,000 levy relief funds as previously
described. The 2026 Building Improvement levy is proposed to increase by $15,000 and the Park
Improvement levy is proposed to increase $10,000. These moderate levy increases are recommended to
plan for expenses in capital improvement plans. The council reviewed and approved the Capital
Improvement Plan and levy relief funding options on October 28 ,2025, approving the 2026
appropriation of $705,866 as detailed below.
Tax Levy,
75%
Licenses,
Permits, &
Fines, 5%
Intergov't
Revenue,
10%
Contracts,
3%
Miscellaneous, 2%
Transfers, 5%
GENERAL FUND
REVENUES
7
GRANTS, DONATIONS AND PARTNERSHIPS
To help offset the cost of operations and capital equipment, Staff continues to participate in
Federal, State and local grant programs. Donations from private sources along with City
partnerships with local organizations also generate financial benefits.
LIQUOR OPERATIONS
The profitability of St. Anthony’s Liquor Operations continues to be a focus for City Council and
Staff. The individual Liquor store sales have been projected at a conservative growth rate (using
2025 actual sales) for 2026 budget purposes. The use of 2026 liquor profits to support general
fund operations will be $300,000. This transfer level ensures the Liquor Fund retains adequate
working capital fund for both current operating and capital needs.
8
CONCLUSION
“Our mission is to promote a high quality of life to
those we serve through outstanding city services.”
The Mayor, City Council and Staff will continue to closely monitor the needs of everyone in the
community and set goals to meet the level of services that the community desires at the most
affordable cost.
St. Anthony is a thriving and stable community. Due in large part to our-intergovernmental
cooperation between the City, the School District, Hennepin/Ramsey Counties, the Mississippi
Watershed Management Organization, the Rice Creek Watershed as well as the Police and
Financial contracted services provided to other governments.
The City continues to be very active in the League of Minnesota Cities, the Association of
Metropolitan Municipalities (Metro Cities), our local Chamber of Commerce and Kiwanis.
Undoubtedly, the responsible management of our financial resources will contribute to
providing strong services and infrastructure improvements to everyone in our community.
Management of this process is a rewarding challenge for the City Council and Staff.
9
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Street & Utility CIP for 2026 and Beyond
St. Anthony, MN
City Boundary
Street & Utility Reconstruction
Program
2028
2030
2032
2034
2036
2038
2042
2044
2053
2055
2057
2059
Mill & Overlay Program
2030
2032
2036
2040
2046
2048
2050
Project Location Map
0 750
Feet¯1 inch = 750 feet
10
11
GENERAL FUND
The General Fund accounts for resources devoted to financing general services.
These include General Government, Police, Fire, Public Works and Parks. It is the
main operating fund of the City.
GENERAL FUND
12
Fiscal Year 2026
ACTUAL ACTUAL BUDGET ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2021 2022 2023 2023 2024 2025 2025 2026
Taxes 4,984,950$ 5,303,007$ 5,632,793$ 5,678,379$ 6,162,439$ 6,470,150$ 6,529,389$ 7,320,668$
Licenses 68,872 75,405 68,875 82,298 87,681$ 80,065 88,979 79,065
Permits 1,047,574 455,630 246,055 605,342 535,945 236,830 415,540 280,550
Intergovernmental Revenue 1,025,885 1,441,505 1,224,427 1,530,632 1,316,741 1,250,117 1,340,363 1,002,100
Charges for Services 964,338 1,017,998 1,084,477 1,095,565 1,225,998 1,291,727 1,283,151 238,458
Fines 113,163 74,027 73,605 101,713 107,106 99,700 96,000 118,300
Reimbursement Revenues 210,919 133,186 167,806 373,788 483,620 205,904 204,268 209,054
Transfers In 274,729 290,000 290,000 290,000 290,000 548,766 315,000 467,000
TOTAL GENERAL FUND REVENUES 8,690,430$ 8,790,759$ 8,788,038$ 9,757,717$ 10,209,530$ 10,183,259$ 10,272,689$ 9,715,196$
GENERAL FUND REVENUES SUMMARY
13
75%
5%
10%
3%2%5%
GENERAL FUND REVENUES
Tax Levy 75%
Licenses, Permits, & Fines 5%
Intergov't Revenue 10%
Contracts 3%
Miscellaneous 2%
Transfers 5%
14
Fiscal Year 2026
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
Administration
Mayor/City Council 109,535$ 114,117$ 121,513$ 119,419$ 131,682$ 129,354$ 135,118$
General Management 168,530 188,667 203,951 262,150 308,631 290,250 392,474
Planning 95,813 78,292 82,919 68,518 87,549 80,285 87,648
Elections / Administrative Services 161,800 130,973 130,248 124,482 162,566 154,012 159,592
Financial Services 300,741 355,806 389,897 368,380 419,223 399,858 443,075
Legal 139,500 76,776 86,247 161,996 140,500 140,000 140,500
Assessing 76,243 77,814 82,724 85,511 - - -
City Buildings 224,151 229,902 265,313 272,151 266,463 259,870 265,095
Cable Franchise 50,836 52,153 55,618 55,005 69,532 79,286 79,456
Public Safety
Police Protection 3,579,820 3,752,372 3,922,602 4,210,106 3,915,766 3,647,997 3,990,014
Fire Protection 1,154,838 1,213,322 1,372,360 1,512,524 1,639,362 1,719,073 2,082,766
Protective Services 8,097 239,882 375,139 407,856 176,437 240,724 210,040
Emergency Management 88,437 89,723 89,384 92,602 104,287 103,193 104,846
Public Works
Public Works 731,698 869,226 864,162 921,734 1,034,264 1,009,198 1,014,304
Parks 321,400 368,916 380,307 439,850 524,246 457,762 492,968
Other Expenditures and Transfers
Non-Departmental 148,800 820,364 280,263 712,771 141,300 131,300 117,300
TOTAL FUND EXPENDITURES 7,360,239$ 8,658,305$ 8,702,648$ 9,815,055$ 9,121,807$ 8,842,163$ 9,715,196$
GENERAL FUND TOTAL REVENUES 8,690,430$ 8,790,759$ 9,757,717$ $10,209,530 9,130,806 9,220,236 $9,715,196
Surplus (Deficit)1,330,191$ 132,454$ 1,055,069$ 394,475$ 8,999$ 378,073$ (0)$
GENERAL FUND EXPENDITURES SUMMARY
(Restated to compare with 2026)
15
10%
3%
42%23%
11%
5%
6%
GENERAL FUND EXPENDITURES
Administration 10%
Finance 3%
Police 42%
Fire 23%
Public Works 11%
Parks 5%
All Other 6%
16
Overview of Departments
City Council:
The City Council is the legislative branch of the City, which is responsible for the
establishment of policies, adoption of local laws and ordinances. It appoints the
City Manager and members of the various advisory commissions. The City
operates under the Statutory Plan B of government, which gives the Council
responsibility for policy and legislative activity, but delegates the administrative
duties to the City Manager.
General Management:
The Administration Department administers city government within the
guidelines of State law and policies established by the City Council. The City
Manager supervises the Administration, Finance, Police, Fire, Public Works and
Liquor Departments.
The Assistant City Manager is responsible for the preparation, maintenance and
publication of official records, documents, resolutions and ordinances as well as
the maintenance of the City’s website.
In addition, the Assistant City Manager oversees all of the elections for the City
of St. Anthony Village. Even year elections include Federal, State and Judicial
contests. Odd year elections include Municipal and School Board contests. All
elections are administered by the Ramsey County election department.
Planning:
The Planning Department is the liaison to the Planning Commission and is
responsible for review of all planning documents.
Finance, Insurance/Accounting:
The Finance Department is responsible for providing general financial services
and accounting records of all City financial transactions. The areas of service
include:
General ledger accounting and A/P processing.
Liquor recordkeeping and Profit/Loss reporting.
The issuance of business licenses.
Rental licensing and tracking.
Building permits and coordination of inspections.
Payroll and renewal of employee benefits.
Water and sewer charges and billings.
Preparation of the City’s annual budget and levy.
Investment of City funds.
Compliance with Auditing Standards.
Providing accounting and human resource services on a contracted
basis
Also, it is the responsibility of the Finance Department to ensure that a
reasonable level of insurance coverage is maintained for general liability,
property & casualty, workers compensation and liquor liability.
Legal:
The legal budget covers expenses incurred for legal matters including civil and
criminal.
City Buildings:
This budget encompasses necessary maintenance and repairs to buildings and
grounds. Public Works staff performs ongoing maintenance to ensure all city
buildings operate efficiently and minimize energy costs.
Cable Franchise:
The Cable Franchise budget covers costs related to cable productions of Saint
Anthony meetings as well as replacement of equipment within the Council
Chambers and AV room.
Police Protection:
The St. Anthony Police Department’s purpose is to protect and serve St. Anthony
residents through proactive and preventative patrol, traffic safety initiatives,
investigation of criminal activity, emergency response, crime prevention, and the
development of community contacts and relationships. Through problem
solving, community collaborations, and empowering the department’s line
personnel, we move forward toward these goals.
The Police Department’s primary focus is to insure the community’s livability,
safety, and security through fair and impartial law enforcement. The department
has a strong commitment to Community Oriented Policing that can be evidenced
through the department’s mission, vision and strategic plan.
17
Overview of Departments
The department is comprised of a Police Chief, one (1) Captain, one (1)
Lieutenant, four (4) Sergeants, two (2) investigators, thirteen (13) patrol officers
and one (1) full time civilian community service officer. The department also
employs two (2) full‐time secretaries to support the department’s overall goals
and objectives. In addition to the sworn officers, twelve (12) Police Reserves help
maintain the professional excellence of the department.
The police department also provides 24‐hour contractual police services for the
City of Lauderdale. Four (4) officers are dedicated to that community for police
protection and response.
In keeping with our commitment to Community Oriented Policing, the police
department provides a wide variety of community services and educational
programs including:
Crime Prevention Minnesota’s Night to Unite
Police Bike Patrol Liquor and Tobacco Compliance Checks
Ramsey County SWAT Neighborhood Crime Watch
Citizen’s Police Academy Community Engagement
Fire Protection:
The Fire Department is responsible for protecting the community from the
effects of fire by the means of fire suppression, public education, and rescue
and fire code enforcement.
The Department is comprised of five (5) full‐time firefighters, one (1) Assistant
Fire Chief, a Fire Chief and approximately twenty (24) part‐time personnel.
The Fire Department provides first response to all medical emergencies on an
EMT level, as well as mitigation of minor to moderate hazardous material
incidents.
To provide our community with expedient quality fire and safety services, the
Department utilizes automatic and mutual aid response with our neighboring
communities.
Protective Services:
The Fire Department enforces City ordinances and the International Property
Maintenance Code. Two (2) part‐time inspectors are responsible for matters
relating to housing/property maintenance, signs and nuisances in addition to
conducting rental property inspections.
Emergency Management:
This involves the planning, training and response to disasters such as wind
storms, tornadoes, snow and ice storms, hazardous material accidents, major
transportation and mass casualty incidents, including pandemic emergencies.
Public Works Department:
The Public Works Department is comprised of fourteen (14) full‐time
employees, twelve (12) being maintenance and two (2) management staff. The
maintenance staff is organized in to three main work areas, Streets, Parks and
Water and sanitary sewer operations. Public Works staffs often cross over
assigned work areas as operational needs arise.
Streets:
The Street Division provides services to include the maintenance of all city
streets, alleys, City owned parking lots and sidewalks. This division maintains
approximately 24 miles of roadways. The primary maintenance procedures
include: snow removal, ice control, crack sealing, seal coating, and concrete
curb and panel replacement. In addition, street sweeping, crosswalk striping
and street sign maintenance are also the responsibility of the street division.
Parks:
The Parks Division provides maintenance to five (5) city parks and three (3) park
shelters. This division maintains all baseball, softball and soccer fields that are
currently scheduled through the St Anthony Community Services Recreation
Program. In addition, this division maintains all City Buildings, grounds and City
owned storm sewer retention ponds.
18
101-3101-0-0-02 12/31/2022 12/31/2023 12/31/2025 12/31/2024
Fiscal Year 2026 12/31/2024
ACTUAL Actual ACTUAL ACTUAL BUDGET EST ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
TAXES
101-3101-0-0-01 TAX - CURRENT HENNEPIN/RAMSEY 4,737,190$ 5,029,375$ 5,477,339$ 5,885,062$ 6,210,150$ 6,210,150$ 7,015,668$
101-3102-0-0-01 TAX - DELINQUENT 15,046 4,653 14,907 934 5,000 19,080 5,000
101-3103-0-0-02 TAX - MOBILE HOME/NON-LEVY 17,158 15,391 14,842 15,975 5,000 159 -
101-3105-0-0-01 TAX - TIF 215,555 253,588 171,291 260,468 250,000 300,000 300,000
TOTAL 4,984,950$ 5,303,007$ 5,678,379$ 6,162,439$ 6,470,150 6,529,389 7,320,668
LICENSES
101-3210-1-1-01 LICENSE ON SALE INTOXICATING 17,767$ 24,600$ 23,233 26,992 24,600 30,750 27,800
101-3210-1-1-02 LIQUOR INVST /COMPLIANCE 500 1,000 500 1,000 - 500 -
101-3210-1-1-03 LICENSE WINE & BEER 3,500 3,000 4,500 1,625 3,125 3,125 3,000
101-3210-1-1-04 LICENSE BEER 3.2%200 200 200 800 200 200 200
101-3211-1-1-01 LICENSE RENTAL SF 15,250 17,100 17,450 21,000 18,000 19,250 17,600
101-3211-1-1-02 LICENSE RENTAL MULTI FAMILY 20,010 20,150 26,445 25,364 25,000 25,364 21,000
101-3212-1-1-00 LICENSE CIGARETTE SALES 2,600 2,100 2,400 3,000 2,100 2,100 2,350
101-3213-1-2-00 LICENSE DOG 500 40 - - - - -
101-3214-1-1-00 LICENSE SERVICE STATION 1,590 1,590 1,830 1,590 1,590 1,590 1,590
101-3215-1-1-00 LICENSE OTHER 430 370 1,310 1,330 1,200 1,180 1,200
101-3216-1-2-00 LICENSE FIREWORKS 100 100 100 100 100 100 100
101-3218-1-1-00 LICENSE GENERAL CONTRACTOR 5,075 3,955 3,430 4,130 3,250 3,920 3,325
101-3219-1-1-00 LICENSE HAULERS 1,350 1,200 900 750 900 900 900
TOTAL 68,872$ 75,405$ 82,298$ 87,681$ 80,065$ 88,979$ 79,065$
GENERAL FUND REVENUES DETAIL
19
Fiscal Year 2026 12/31/2024
ACTUAL Actual ACTUAL ACTUAL BUDGET EST ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
GENERAL FUND REVENUES DETAIL
PERMITS
101-3220-1-1-00 PERMITS LAND USE 18,955$ 19,130$ 22,562 19,476 12,800$ 21,300 15,000$
101-3221-1-1-00 PERMITS BUILDING 462,511 169,381 344,054 233,467 105,000 122,000 105,000
101-3221-1-1-01 PERMITS PLAN CHECK 275,669 80,036 86,421 162,515 45,000 176,848 80,000
101-3222-1-1-00 PERMITS GAS, HVAC 107,878 71,784 33,817 36,425 22,030 22,000 26,000
101-3223-1-1-00 PERMITS PLUMBING 101,685 65,722 21,257 27,137 12,000 15,000 14,500
101-3224-1-1-00 PERMITS ELECTRICAL 62,172 28,455 66,934 27,451 20,500 24,792 20,500
101-3225-1-1-00 PERMITS ADMIN FEES 10,266 13,645 20,920 21,680 15,000 16,500 15,000
101-3227-1-1-00 PERMITS - RIGHT-OF-WAY 3,024 4,806 6,937 5,278 - 15,500 3,000
101-3228-1-1-00 PERMITS ALARM 3,215 2,615 2,385 2,465 1,500 1,400 1,500
101-3229-1-1-00 PERMITS MISCELLANEOUS 2,200 55 55 50 3,000 200 50
TOTAL 1,047,574$ 455,630$ 605,342$ 535,945$ 236,830$ 415,540$ 280,550$
INTERGOVERNMENTAL
101-3310-1-1-00 FEDERAL GRANTS 5,061 331,456 14,140 13,636 3750 4,264 0
101-3320-2-2-01 ISD 282- DARE PROGRAM - - - - - -
101-3330-0-0-00 MVHC/LGA 640,386 649,440 652,707 717,179 718,100 718,100 720,564
101-3345-2-2-00 STATE AID-PUBLIC SAFETY STATE AID - - 401,501 - -
101-3342-2-2-00 STATE AID- FIRE RELIEF - - 72,289 84,583 72,000 95,473 85,000
101-3346-2-2-00 STATE AID- POLICE 205,489 214,782 208,047 246,309 225,000 256,383 -
101-3348-3-2-00 STATE AID- MSA MAINTENANCE 93,988 135,784 104,814 116,394 136,000 138,850 146,336
101-3350-2-2-00 LOCAL GRANTS- FIRE (DISABILITY & ED) 36,082 13,240 40,445 32,320 14,500 32,300 12,000
101-3360-2-2-00 LOCAL GRANTS- POLICE 39,815 25,609 22,907 50,567 34,554 51,250 -
101-3375-2-2-00 LOCAL GRANTS-RECYCLING - 13,972 12,804 13,163 13,163 13,063 13,200
101-3365-1-1-00 LOCAL GRANTS- MISCELLANEOUS - 37,141 908 21,030 28,050 28,050 20,000
101-3370-2-2-00 LOCAL GRANTS- PW 5,064 20,081 70 21,560 5,000 2,630 5,000
TOTAL 1,025,885$ 1,441,505$ 1,530,632$ 1,316,741$ 1,250,117$ 1,340,363$ 1,002,100$
20
Fiscal Year 2026 12/31/2024
ACTUAL Actual ACTUAL ACTUAL BUDGET EST ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
GENERAL FUND REVENUES DETAIL
101-3380-1-1-03 CS MWMO 114,695$ 119,045$ 129,665 129,783 133,677 124,852 132,000
101-3380-1-1-04 CS BIRCHWOOD 8,529 10,258 12,612 16,176 16,112 16,112 16,595
101-3380-1-1-05 CS NINENORTH 12,000 36,000 36,023 38,980 40,150 38,948 41,480
101-3380-1-2-07 CS ISD 282 8,834 14,035 15,618 16,207 15,450 16,900 17,000
101-3380-2-1-08 CS PD OTHER REIMB OT - - - 7,200 - - -
101-3380-3-1-05 CS HENNEPIN 40,505 36,377 41,337 33,886 33,886 33,886 31,383
101-3380-3-1-06 CS NEW BRIGHTON FUEL 6,556 - - - - - -
101-3380-5-1-01 CS LAUDERDALE 773,218 802,283 860,310 983,765 1,052,453 1,052,453 -
TOTAL 964,338$ 1,017,998$ 1,095,565$ 1,225,998$ 1,291,727$ 1,283,151$ 238,458$
FINES
101-3510-1-1-00 COURT FINES 98,582$ 69,127$ 97,313 105,726 96,000 93,000 117,000
101-3510-1-1-01 FALSE ALARMS
14,581 4,900 4,400 1,350 3,700 3,000 1,300
101-3885-2-1-00 POLICE IMPOUND FEES
- - - 30 - - -
TOTAL 113,163$ 74,027$ 101,713$ 107,106$ 99,700$ 96,000$ 118,300$
REIMBURSEMENTS AND OTHER REVENUES
101-3410-0-1-00 CLEAN-UP DAY FEES -$ 3,803$ 395 515 500 515 400
101-3622-1-1-00 WT LEASE RENTALS 62,401 62,118 66,806 67,826 64,654 64,654 64,654
101-3800-1-1-00 DONATIONS GENERAL - 6,162 - 100 - - -
101-3800-2-1-01 DONATIONS PD 500 - 500 500 - 350 -
101-3800-2-1-02 DONATIONS PD CRIME PREVENTION 100 - -- - - -
101-3800-4-1-00 DONATIONS PARKS 10 - -- - - -
101-3804-1-1-00 RR- MISCELLANEOUS 6,108 9,652 6,725 71,382 3,500 7,539 3,500
101-3805-4-1-00 CABLE FRANCHISE FEES 103,768 96,099 89,882 77,833 84,000 37,139 74,000
101-3601-0-0-02 SPECIAL ASSESSMENTS - 5,935 5,990 6,295 - 3,871 -
101-3809-0-0-00 LMC DIVIDENDS 32,487 22,287 (85) 29,813 2,000 2,000 15,000
101-3810-0-0-00 INVESTMENT INCOME (8,752) (92,847) 190,205 210,641 50,000 50,000 50,000
101-3810-1-1-00 MISCELLANEOUS 9,309 1,200 1,676 13,067 1,250 - 1,500
101-3890-0-0-00 INSURANCE PROCEEDS 4,989 18,777 11,693 5,649 - 38,199 -
TOTAL 210,919$ 133,186$ 373,788$ 483,620$ 205,904$ 204,268$ 209,054$
CHARGES FOR SERVICES
21
Fiscal Year 2026 12/31/2024
ACTUAL Actual ACTUAL ACTUAL BUDGET EST ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
GENERAL FUND REVENUES DETAIL
TRANSFERS IN/OTHER FINANCING SOURCES
101-3920-0-0-00 LIQUOR FUND 250,000$ 275,000$ 275,000$ 275,000 300,000$ 300,000 300,000$
101-3920-0-0-00 TIF ADMINISTRATION FEES 15,000 15,000 15,000 15,000 15,000 15,000 12,000
101-3920-0-0-00 WATER FILTRATION INT EARNINGS - - - -
101-3920-0-0-00 CAPITAL RESERVE/OTHER TRANSFERS 9,729 - - -
101-3920-0-0-00 ONE TIME PUBLIC SAFETY AID/GEN FUND BAL - - - 233,766
PLANNED USE OF FUND BALANCE 2026(Other financing sources)155,000
TOTAL 274,729$ 290,000$ 290,000$ 290,000$ 548,766$ 315,000$ 467,000$
TOTAL FUND REVENUE 8,690,430$ 8,790,759$ 9,757,717$ 10,209,530$ 10,183,259$ 9,220,236$ 9,715,196$
22
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
MAYOR / CITY COUNCIL
101-4110-11-0000 CN REGULAR EMPLOYEE 38,256$ 38,256$ 38,256$ $38,256.00 $38,256.00 $38,256.00 $38,256.00
101-4121-11-0000 CN PERA 1,553 1,515 1,553 1,673 1,515 1,515 1,515
101-4122-11-0000 CN FICA/MEDICARE 1,001 1,048 1,001 1,001 1,048 1,048 1,048
101-4125-11-0000 CN MN PD LEAVE ACT 168
101-4300-11-0000 CN PROFESSIONAL SERVICES 10,127 8,224 12,139 5,999 9,250 9,850 9,850
101-4309-11-0000 CN MISC CONTRACTED SERVICES 850 876 1,749 1,671 1,521 1,521 1,521
101-4315-11-0000 CN RECORDING SERVICE 6,567 6,235 6,490 12,190 12,000 12,000 12,500
101-4341-11-0000 CN TRAINING, CONF., AND MTG.7,623 9,425 8,481 12,109 10,609 7,000 12,000
101-4342-11-0000 CN MEMBERSHIPS & DUES 21,128 28,695 30,693 25,646 33,224 33,905 34,000
101-4345-11-0000 CN INTERGOVERMENTAL ACTIVITIES 97 435 461 216 550 550 550
101-4352-11-0000 CN CITY NEWSLETTER 21,626 19,255 20,666 20,581 22,710 22,709 22,710
101-4499-11-0000 CN MISCELLANEOUS 901 153 25 77 1,000 1,000 1,000
TOTAL 109,729$ 114,117$ 121,513$ 119,419$ 131,682$ 129,354$ 135,118$
GENERAL MANAGEMENT
101-4110-12-0000 GM REGULAR EMPLOYEE 107,171$ 135,660 140,373$ 163,488 188,322$ 166,000$ 180,245$
101-4121-12-0000 GM PERA 7,704 10,536 10,784 12,207 14,124 12,450 13,518
101-4122-12-0000 GM FICA/MEDICARE 7,419 9,952 9,683 11,353 14,407 12,699 13,789
101-4125-12-0000 GM MN PD LEAVE ACT 1,586
101-4131-12-0000 GM INSURANCE HEALTH 3,189 6,426 14,711 23,161 20,939 20,939 25,490
101-4135-12-0000 GM INSURANCE WC 1,726 1,570 2,019 2,553 2,716 2,714 2,153
101-4211-12-0000 GM OFFICE SUPPLIES 197 226 243 1,609 280 280 500
101-4310-12-0000 GM MISC CONTRACTED SERVICES - 1,492 2,995 21,055 1,000 7,900 1,500
101-4309-12-0000 GM CONTRACTED IT & SW SUPPORT 1,229 350 455 1,363 569 569 1,404
101-4325-12-0000 GM COMMUNICATIONS 31 8 - - 300 300 300
101-4341-12-0000 GM TRAINING, CONF., AND MTG.3,500 7,389 5,823 6,151 9,500 9,500 9,500
101-4341-12-0001 GM EMPLOYEE DEVELOPMENT/RETENTION PRGM - - - - 36,000 36,000 36,000
101-4342-12-0000 GM MEMBERSHIPS & DUES 6,365 7,483 5,647 7,655 7,800 8,225 8,385
101-4343-12-0000 GM HEALTH & SAFETY PROGRAMS 7,404 7,575 11,086 11,400 12,389 12,389 12,389
101-4499-12-0000 GM MISCELLANEOUS 107 - 134 154 285 285 285
TOTAL 146,042$ 188,667$ 203,951$ 262,150$ 308,631$ 290,250$ 307,044$
GENERAL FUND EXPENDITURES DETAIL
23
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
PLANNING
101-4110-13-0100 PL REGULAR EMPLOYEE 9,002$ 9,410 9,785$ 9,022 12,495$ 12,495$ 11,501$
101-4110-13-0000 PL COMMISSION 2,065 2,270 2,005 3,734 2,500 3,220 3,300
101-4111-13-0000 PL OVERTIME - - - - 260 260 260
101-4121-13-0000 PL PERA 649 863 977 666 957 832 882
101-4122-13-0000 PL FICA/MEDICARE 847 894 902 783 956 1,095 1,152
101-4125-13-0000 PL MN PD LEAVE ACT 52
101-4131-13-0000 PL INSURANCE HEALTH 1,972 378 384 428 1,757 1,757 1,876
101-4226-13-0000 PL GENERAL SUPPLIES 155 1,141 68 - 125 125 125
101-4302-13-0000 PL CONTRACTED PLANNER 61,793 57,581 55,050 45,000 55,000 50,000 55,000
101-4303-13-0100 PL CONTRACTED ENGINEER - - - 1,375 - -
101-4305-13-0000 PL GIS CONTRACTED SERVICES 11,177 5,757 12,044 7,510 13,000 10,000 13,000
101-4341-13-0000 PL TRAINING, CONF. & MTG.318 -688 - 500 500 500
101-4351-13-0000 PL NOTICES & PUBLICATIONS - - 1,015 - --
TOTAL 87,978$ 78,292$ 82,919$ 68,518$ 87,549$ 80,285$ 87,648$
ADMINISTRATIVE SERVICES
101-4110-14-0000 AD REGULAR EMPLOYEE 35,432$ 65,419 78,252$ 71,146 85,177$ 79,400$ 87,471$
101-4111-14-0000 AD OVERTIME - - - - - - -
101-4112-14-0000 AD PART-TIME EMPLOYEE 1,216 - - - - - -
101-4121-14-0000 AD PERA 2,597 4,314 4,887 5,075 6,388 5,955 6,560
101-4122-14-0000 AD FICA/MEDICARE 1,846 4,915 5,986 5,232 6,516 6,074 6,691
101-4125-14-0000 AD MN PD LEAVE ACT 385
101-4131-14-0000 AD INSURANCE HEALTH 7,889 1,890 1,920 3,842 7,030 7,908 8,440
101-4211-14-0000 AD OFFICE SUPPLIES 1,427 273 732 - 776 776 776
101-4221-14-0000 AD SUPPLIES- EQUIPMENT - 282 345 - 259 259 259
101-4226-14-0000 AD POSTAGE 500 -74 - 100 100 100
101-4309-14-0000 AD CONTRACTED SERVICES 28,980 28,980 28,980 28,980 36,109 31,880 32,000
101-4315-14-0000 AD MISC CONTRACTED SERVICES 40,232 8,426 - - 9,550 14,000 9,550
101-4339-14-0000 AD REPAIR & MAINTENANCE 2,447 2,791 4,187 1,612 5,000 2,000 4,000
101-4341-14-0000 AD TRAINING, CONF. & MTG.379 823 1,513 - 1,200 1,200 1,200
101-4342-14-0000 AD MEMBERSHIPS & DUES - 85 710 - 160 160 160
24
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
101-4351-14-0000 AD NOTICES & PUBLICATIONS - 686 848 - 1,800 1,800 1,800
101-4435-14-0000 AD CLEAN-UP DAY COSTS - 8,303 1,525 2,598 2,300 2,300 -
101-4499-14-0000 AD MISCELLANEOUS 90 3,788 289 498 200 200 200
TOTAL 123,034$ 130,973$ 130,248$ 124,482$ 162,566$ 154,012$ 159,592$
FINANCIAL SERVICES
101-4110-15-0000 FS REGULAR EMPLOYEE 129,103$ 161,825 191,197$ 172,609 193,842$ 182,000$ 199,352$
101-4112-15-0000 FS PART-TIME EMPLOYEE -9,224 - - - - -
101-4111-15-0000 FS OVERTIME 9,141 3,975 3,644 80 5,275 300 5,000
101-4121-15-0000 FS PERA 9,796 10,262 14,107 11,106 14,934 13,673 15,326
101-4122-15-0000 FS FICA/MEDICARE 7,527 11,064 16,951 12,120 15,232 13,946 15,633
101-4125-15-0000 FS MN PD LEAVE ACT 899
101-4131-15-0000 FS INSURANCE HEALTH 22,626 25,244 27,024 25,438 32,468 32,468 37,063
101-4135-15-0000 FS INSURANCE WC 1,137 1,081 1,458 1,766 1,645 1,645 1,469
101-4133-15-0000 FS LIFE INSURANCE 1,106 3,106 2,889 2,833 3,364 3,364 3,003
101-4211-15-0000 FS OFFICE SUPPLIES 5,868 7,667 4,287 4,344 6,200 6,200 6,200
101-4221-15-0000 FS SUPPLIES - EQUIP 1,096 228 118 - 1,000 1,000 1,000
101-4226-15-0000 FS GENERAL SUPPLIES 1,987 2,966 848 1,740 2,100 2,100 2,100
101-4300-15-0000 FS PROFESSIONAL SERVICES 15,598 17,318 17,758 18,633 20,000 20,000 20,000
101-4309-15-0000 FS CONTRACTED IT & SW SUPPORT 5,166 4,782 4,733 4,664 6,387 6,387 21,387
101-4310-15-0000 FS MISC CONTRACTED SERVICES 5,817 5,805 6,660 6,097 6,800 6,800 6,800
101-4315-15-0000 FS HC ASSESSOR SERVICES 567 -- - - - -
101-4325-15-0000 FS COMMUNICATIONS 595 705 550 601 660 660 660
101-4339-15-0000 FS REPAIR & MAINTENANCE 76 -- - 150 150 150
101-4341-15-0000 FS TRAINING, CONF. & MTG.394 2,654 419 1,886 3,000 3,000 3,000
101-4342-15-0000 FS MEMBERSHIPS & DUES 105 221 240 670 670 670 670
101-4350-15-0000 FS PRINTED FORMS & ENVELOPES 950 1,014 2,283 3,903 2,600 2,600 2,600
101-4351-15-0000 FS NOTICES & PUBLICATIONS 3,324 3,588 5,773 5,082 5,000 5,000 5,000
101-4365-15-0000 FS INSURANCE PROPERTY / LIABILITY 80,968 74,918 77,144 82,538 84,901 84,901 82,768
101-4498-15-0000 FS REIMBURSED COSTS ADVANCED 15,112 8,159 11,725 12,086 12,680 12,680 12,680
101-4499-15-0000 FS MISCELLANEOUS 35 -89 183 315 315 315
TOTAL 318,094$ 355,806$ -$ 389,897$ 368,380$ 419,223$ 399,858$ 443,075$
25
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
LEGAL
101-4312-16-0000 AT GENERAL LEGAL 58,099 29,468 42,440 81,264 50,500$ 60,000$ 50,500$
101-4313-16-0000 AT CIVIL LITIGATION - 5,308 1,807 20,732 30,000 20,000 30,000
101-4314-16-0000 AT PROSECUTION RETAINER 42,000 42,000 42,000 60,000 60,000 60,000 60,000
TOTAL 100,099$ 76,776$ 86,247$ 161,996$ 140,500$ 140,000$ 140,500$
ASSESSING
101-4110-17-0000 ASR REGULAR EMPLOYEE 3,378$ 3,474 3,524$ 3,031 -$ -$ -$
101-4111-17-0000 ASR OVERTIME EMPLOYEE 230 147 65 - - - -
101-4121-17-0000 ASR PERA 270 271 275 249 - - -
101-4122-17-0000 ASR FICA/MEDICARE 277 277 190 231 - - -
101-4131-17-0000 ASR INSURANCE HEALTH 604 590 615 - - - -
101-4226-17-0000 ASR GENERAL SUPPLIES 56 55 55 - - - -
101-4311-17-0000 ASR HC ASSESSOR SERVICES 71,000 73,000 78,000 82,000 - - -
101-4350-17-0000 ASR PRINTED FORMS & ENVELOPES - - - - - - -
TOTAL 75,814$ 77,814$ 82,724$ 85,511$ -$ -$ -$
CITY BUILDINGS
101-4310-18-0000 CB MISC CONTRACTED SERVICES 59,468 62,884 77,657$ 50,781 63,225$ 56,000$ 63,225$
101-4325-18-0000 CB COMMUNICATIONS 6,551 3,234 3,381 3,499 3,870 3,870 3,870
101-4340-18-0000 CB REPAIRS AND MAINTENANCE 23,392 15,155 24,037 49,172 26,910 40,000 30,000
101-4381-18-0000 CB ELECTRIC AND GAS UTILITIES 34,405 43,155 40,238 33,699 52,458 40,000 48,000
101-4920-18-0000 CB TRANSFER CH RENT 100,451 105,474 120,000 135,000 120,000 120,000 120,000
TOTAL 224,266$ 229,902$ 265,313$ 272,151$ 266,463$ 259,870$ 265,095$
26
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
CABLE FRANCHISE
101-4110-19-0000 CF REGULAR EMPLOYEE 9,002$ 9,410 9,785$ 6,322 12,495$ 11,500$ 11,501$
101-4121-19-0000 CF PERA 649 863 977 666 937 863 863
101-4122-19-0000 CF FICA/MEDICARE 689 720 749 465 956 880 880
101-4125-19-0000 CF MN PD LEAVE ACT 51
101-4131-19-0000 CF INSURANCE HEALTH 1,972 378 384 428 1,757 1,757 1,875
101-4211-19-0000 CF OPERATING SUPPLIES - - - - 259 259 259
101-4221-19-0000 CF SUPPLIES- EQUIPMENT - - - - 569 569 569
101-4307-19-0000 CF NSCC OPERATING SUPPORT 36,618 36,843 37,667 37,123 45,459 45,459 45,459
101-4310-19-0000 CF MISC CONTRACTED SERVICES 3,752 3,939 6,056 10,000 7,100 18,000 18,000
101-4341-19-0000 CF TRAINING, CONF & MTG - - - - - - -
TOTAL 52,682$ 52,153$ 55,618$ 55,005$ 69,532$ 79,286$ 79,456$
POLICE PROTECTION
101-4110-21-0000 PD REGULAR EMPLOYEE 2,145,502$ 2,175,142 2,193,155$ 2,274,074$ - - -
101-4110-21-0300 PD NEW OFFICER TRAINING PERIOD-WAGES - 71,022 77,483 - - -
101-4110-21-0100 PD MECHANIC ALLOC-WAGES 19,333 20,878 22,310 23,260 - - -
101-4110-21-0200 PD DARE/ CADET PROGRAM -WAGES 8,697 46 4,313 28,270 - - -
101-4111-21-0000 PD OVERTIME EMPLOYEE 110,920 228,960 177,093 233,705 - - -
101-4111-21-0100 PD MECHANIC OVERTIME EMPLOYEE 28 90 102 67 - - -
101-4111-21-0200 PD DARE / CADET - OT 609 - - - - - -
101-4111-21-0300 PD SAFE & SOBER - OT 30,423 19,715 18,671 28,156 - - -
101-4111-21-0400 PD COURT OVERTIME 1,712 2,698 4,839 8,164 - - -
101-4111-21-0500 PD OTHER REIMB OT - - - 5,384 - - -
101-4111-21-0600 PD HIDTA OT - 6,823 - - -
101-4111-21-0700 PD VCET OT - 972 - - -
101-4121-21-0000 PD PERA 385,574 407,130 414,522 437,815 - - -
101-4121-21-0100 PD MECHANIC ALLOC- PERA 1,544 1,661 1,764 1,830 - - -
101-4121-21-0200 PD CADET - PERA 1,777 - - - - - -
101-4122-21-0000 PD FICA/MEDICARE 40,916 51,567 46,947 48,256 - - -
101-4122-21-0100 PD MECHANIC ALLOC-SS/MEDICARE 1,496 1,615 1,879 2,025 - - -
101-4122-21-0200 PD CADET ALLOC-SS/MEDICARE 135 - 486 2,894 - - -
27
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
101-4131-21-0000 PD INSURANCE HEALTH 349,836 337,595 336,481 352,836 - - -
101-4131-21-0100 PD MECHANIC ALLOC-HLTH INS 1,025 1,058 1,058 1,152 - - -
101-4131-21-0200 PD HEALTH - DARE 1,650 - - - - - -
101-4135-21-0000 PD WORKER'S COMP INS 103,259 126,888 170,162 173,924 - - -
101-4212-21-0100 PD MOTOR FUELS 39,362 44,862 49,062 42,073 - - -
101-4220-21-0000 PD SQUADS CLEANING 2,205 3,550 3,660 3,800 - - -
101-4221-21-0000 PD SUPPLIES- EQUIPMENT 101 472 518 2,009 - - -
101-4221-21-0100 PD VEHICLE REPAIRS/PARTS 13,513 12,209 29,726 15,657 - - -
101-4226-21-0000 PD GENERAL SUPPLIES 18,084 28,451 39,291 44,068 - - -
101-4226-21-0100 PD SHOP SUPPLIES 847 167 - 28 - - -
101-4226-21-0200 PD CADET SUPPLIES/TUITION - - - 1,802 - - -
101-4226-21-0500 PD VEST GRANT SUPPLIES 8,440 5,522 10,521 9,501 - - -
101-4226-21-0600 PD RECRUITMENT EXPENSES - - - -
101-4309-21-0000 PD CONTRACTED IT & SFTW SUPPORT 99,107 100,017 129,613 142,409 - - -
101-4310-21-0000 PD MISC CONTRACTED SERVICES 14,656 18,111 23,147 48,531 - - -
101-4325-21-0000 PD COMMUNICATIONS 63,118 66,861 62,195 66,536 - - -
101-4333-21-0000 PD HC PRISONER SERVICES 9,845 5,518 1,834 6,139 - - -
101-4335-21-0000 PD INSURANCE CLAIMS - - 2,829 3,842 - - -
101-4341-21-0000 PD TRAINING, CONF. & MTG.18,140 22,312 17,770 24,441 - - -
101-4342-21-0000 PD MEMBERSHIPS & DUES 4,027 6,068 6,223 4,415 - - -
101-4350-21-0000 PD PRINTED FORMS & ENVELOPES 1,241 975 88 1,485 - - -
101-4365-21-0000 PD INSURANCE PC / LIABILITY 64,946 60,312 53,876 59,571 - - -
101-4345-21-0000 PD MISC GRANTS / REIMB INS PREMUMS 147 1,926 26,073 26,433 - - -
101-4499-21-0000 PD MISCELLANEOUS 1,000 - 1,370 275 -
101-4920-21-0000 PD TRANSFERS OUT - - - - 3,915,766 3,647,997 $3,990,014
TOTAL 3,563,513$ 3,752,372$ 3,922,602$ 4,210,106$ 3,915,766$ 3,647,997$ 3,990,014$
restated for comparison purposes
28
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
FIRE PROTECTION
101-4110-22-0000 FD REGULAR EMPLOYEE 548,941$ 563,270 581,763$ 676,303 757,962 764,400 1,032,446
101-4110-22-0300 PD NEW FF TRAINING PERIOD-WAGES - - - - 16,926 - 16,926
101-4110-22-0100 FD MECHANIC ALLOC- WAGES 11,048 11,930 12,749 13,292 14,456 14,456 15,966
101-4111-22-0000 FD OVERTIME EMPLOYEE 48,855 66,024 54,911 63,035 50,779 81,000 60,000
101-4111-22-0100 FD OT - UNION CONTRACT 37,956 37,534 40,079 39,179 43,601 43,601 44,909
101-4112-22-0000 FD PART-TIME EMPLOYEE 76,501 70,573 68,416 68,714 76,615 76,615 78,913
101-4112-22-0100 FD CODE ENFORCEMENT 20,570 24,474 29,004 36,397 36,000 36,000 37,489
101-4121-22-0000 FD PERA 113,668 118,737 120,580 132,137 153,861 153,861 204,308
101-4121-22-0100 FD MECHANIC ALLOC- PERA 882 949 1,014 1,046 1,084 1,084 1,221
101-4122-22-0000 FD FICA/MEDICARE 16,116 17,048 17,254 23,556 22,325 22,325 26,863
101-4122-22-0100 FD MECHANIC FICA/MEDICARE 855 923 987 1,025 1,106 1,106 1,139
101-4123-22-0000 FD CITY CONTR- FIRE RELIEF 6,000 - 84,289 6,000 78,000 101,473 85,000
101-4125-22-0000 FD MN PD LEAVE ACT - - - - - - 5,661
101-4131-22-0000 FD INSURANCE HEALTH 106,457 85,690 95,303 107,890 115,173 138,700 196,286
101-4131-22-0100 FD MECHANIC ALLOC- HLTH INS 586 605 605 658 682 682 770
101-4135-22-0000 FD INSURANCE WC 34,437 39,645 54,186 57,966 52,625 52,625 45,452
101-4140-22-0000 FD UNIFORM EXPENSES 4,090 8,433 11,468 15,575 12,627 12,627 18,690
101-4211-22-0000 FD OFFICE SUPPLIES - 114 264 102 - 400 400
101-4212-22-0100 FD MOTOR FUELS 5,612 7,841 9,200 9,396 9,208 14,000 14,500
101-4221-22-0000 FD SUPPLIES- EQUIPMENT 2,634 2,033 5,637 6,059 3,684 3,684 6,100
101-4221-22-0100 FD VEHICLE REPAIRS/PARTS 19,190 34,268 19,911 11,138 23,474 15,000 20,000
101-4225-22-0000 FD FIRE PREVENTION SUPPLIES 1,555 1,352 2,023 2,355 2,174 2,174 2,430
101-4226-22-0000 FD GENERAL SUPPLIES 6,985 4,378 7,041 8,306 6,314 6,314 8,400
101-4226-22-0100 FD SHOP SUPPLIES 481 811 675 - 1,397 1,397 1,400
101-4227-22-0000 FD MEDICAL SUPPLIES 9,315 11,391 9,556 7,411 14,285 14,285 12,000
101-4309-22-0000 FD CONTRACTED IT & SFTW SUPPORT 36,230 35,896 63,419 62,282 65,547 73,000 65,547
101-4310-22-0000 FD MISC CONTRACTED SERVICES 7,352 10,643 12,405 11,931 12,078 12,078 12,078
101-4325-22-0000 FD COMMUNICATIONS 27,946 28,700 28,736 28,318 29,767 29,767 29,767
101-4339-22-0000 FD EQUIP REPAIRS & MAINTENANCE 4,290 1,642 4,767 16,950 4,303 4,303 4,303
101-4341-22-0000 FD TRAINING, CONF. & MTG.19,550 25,860 34,761 19,676 31,050 39,856 32,000
101-4342-22-0000 FD MEMBERSHIPS & DUES 1,764 1,850 1,320 1,126 1,760 1,760 1,800
101-4345-22-0000 FD GRANT REIMB/EXPENDITURES - - - 120 500 500 -
TOTAL 1,169,864$ 1,213,322$ 1,372,360$ 1,512,524$ 1,639,362$ 1,719,073$ 2,082,766$
29
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
SUSTAINABILITY
101-4110-23-0000 SB REGULAR EMPLOYEE -$ -$ -$ -$ -$ -$ 51,768
101-4121-23-0000 SB PERA - - - - - - 3,883
101-4122-23-0000 SB FICA/MEDICARE - - - - - - 3,960
101-4125-23-0000 SB MN PD LEAVE ACT - - - - - - 228
101-4131-23-0000 SB INSURANCE HEALTH - - - - - - 9,292
101-4226-23-0000 SB GENERAL SUPPLIES - - - - - - 5,000
101-4310-23-0000 SB MISC CONTRACTED SERVICES - - - - - - 11,300
TOTAL -$ -$ -$ -$ -$ -$ 85,430$
PROTECTIVE INSPECTIONS
101-4110-24-0000 PI REGULAR EMPLOYEE 5,383$ 11,010 11,797$ 12,041 12,996 12,996 12,755
101-4121-24-0000 PI PERA 522 832 858 888 975 975 957
101-4122-24-0000 PI FICA/MEDICARE 597 842 902 948 994 994 976
101-4125-24-0000 PI MN PD LEAVE ACT 56
101-4131-24-0000 PI INSURANCE HEALTH 1,122 1,591 1,686 1,714 1,820 1,820 1,945
101-4320-24-0000 PI BUILDING OFFICAL CONTRACT 521,098 202,649 303,029 370,089 142,713 207,000 175,909
101-4321-24-0000 PI ELECTRICAL INSPECTOR 49,795 22,796 56,867 22,175 16,784 16,784 17,287
101-4350-24-0000 PI PRINTED FORMS & ENVELOPES - 161 - - 155 155 155
TOTAL 578,516$ 239,882$ 375,139$ 407,856$ 176,437$ 240,724$ 210,040$
30
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
EMERGENCY MANAGEMENT
101-4110-25-0000 EMS REGULAR EMPLOYEE 61,209$ 63,045 61,464$ 65,208 72,373 70,000 72,366
101-4121-25-0000 EMS PERA 10,826 11,146 10,866 11,893 12,810 12,390 12,809
101-4122-25-0000 EMS FICA/MEDICARE 887 914 823 941 1,049 1,015 1,049
101-4125-25-0000 EMS MN PD LEAVE ACT 318
101-4131-25-0000 EMS INSURANCE HEALTH 8,254 8,109 7,316 6,820 7,398 7,398 8,775
101-4135-25-0000 EMS INSURANCE WC 4,555 4,367 5,978 6,395 6,547 6,547 5,004
101-4221-25-0000 EMS SUPPLIES- EQUIPMENT 220 - - - 518 517 500
101-4227-25-0000 EMS MEDICAL SUPPLIES - - - - 50 50 50
101-4323-25-0000 EMS PAGERS, SIREN 1,275 1,302 1,365 145 1,501 700 1,500
101-4339-25-0000 EMS REPAIRS AND MAINTENANCE - - 1,411 1,199 828 828 1,200
101-4341-25-0000 EMS TRAINING, CONF. & MTG.903 840 161 - 1,139 3,673 1,200
101-4350-25-0000 EMS PRINTED FORMS & ENVELOPES - - - - 75 75 75
TOTAL 88,129$ 89,723$ 89,384$ 92,602$ 104,287$ 103,193$ 104,846$
PUBLIC WORKS
101-4110-31-0000 PW REGULAR EMPLOYEE 269,133$ 293,003 305,834$ 331,279 396,794 396,794 375,452
101-4110-31-0100 PW MECHANIC 39,933 42,756 45,620 47,520 48,996 48,996 53,827
101-4111-31-0000 PW OVERTIME EMPLOYEE 8,932 18,168 9,756 4,070 17,595 9,000 12,000
101-4111-31-0100 PW OVERTIME MECHANIC 56 180 204 133 400 400 424
101-4112-31-0000 PW PART-TIME EMPLOYEE 5,055 25,580 32,913 31,058 35,966 35,966 38,124
101-4121-31-0000 PW PERA 20,756 23,547 23,558 25,717 34,784 36,837 35,987
101-4121-31-0100 PW MECHANIC ALLOC- PERA 3,088 3,354 3,547 3,660 3,675 3,705 4,069
101-4122-31-0000 PW FICA 18,175 23,084 23,626 25,778 34,483 34,483 32,589
101-4122-31-0100 PW MECHANIC ALLOC- FICA 3,318 3,555 3,783 3,935 3,748 3,748 4,118
101-4125-31-0000 PW MN PD LEAVE ACT 2,111
101-4131-31-0000 PW INSURANCE HEALTH 67,073 64,589 63,788 73,712 78,568 66,266 70,706
101-4131-31-0100 PW MECHANIC ALLOC- HI 2,170 2,117 2,177 2,269 2,386 2,612 2,440
101-4135-31-0000 PW INSURANCE WC 16,239 15,689 15,881 17,251 15,145 15,145 12,150
101-4140-31-0000 PW UNIFORM EXPENSES 12,824 13,239 17,896 13,310 17,091 14,000 14,000
101-4140-31-0100 PW UNIFORM EXPENSES - MECH 187 168 - - 207 207 207
101-4212-31-0100 PW MOTOR FUELS MISC 571 596 2,145 2,267 650 650 1,500
31
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
101-4212-31-0200 PW MOTOR FUELS NB 7,164 - - - - - -
101-4212-31-0300 PW FUEL - MWMO 1,676 2,092 1,818 1,461 2,129 2,000 2,000
101-4212-31-0400 PW FUEL - SANB #282 6,449 10,100 12,207 12,335 14,087 13,000 13,000
101-4212-31-0600 PW FUEL - STREET/PARKS 11,695 16,721 17,970 13,441 17,069 15,000 15,000
101-4221-31-0100 PW VEHICLE REPAIRS/PARTS 14,520 22,303 17,321 19,941 21,196 21,196 21,196
101-4223-31-0000 PW SMALL TOOLS MECHANIC 375 487 25 46 600 600 600
101-4223-31-0100 PW SMALL TOOLS 260 310 418 645 500 500 500
101-4224-31-0000 PW STREET SIGNS 785 933 366 5,242 2,550 3,700 3,700
101-4226-31-0000 PW GENERAL SUPPLIES 8,805 7,840 11,402 14,716 11,858 11,858 14,716
101-4226-31-0100 PW SHOP SUPPLIES 1,331 2,676 2,295 1,568 6,000 6,000 6,000
101-4228-31-0000 PW STREET REPAIR & MAINTENANCE 25,857 30,338 14,992 11,029 27,945 18,000 18,000
101-4229-31-0000 PW STREET CHEMICALS & SAND 18,913 29,976 18,207 16,995 30,677 30,677 30,677
101-4230-31-0000 PW STORMWATER MAINTENANCE - 1,440 270 - - - -
101-4303-31-0000 PW CONTRACTED ENGINEER 27,623 33,386 42,276 48,441 46,381 57,860 60,175
101-4309-31-0000 PW CONTRACTED IT & SFTW SUPPORT 12,242 11,342 13,028 15,567 17,095 17,095 16,346
101-4310-31-0000 PW MISC. CONTRACTED SERVICES 36,376 27,959 39,131 38,177 35,344 35,344 40,086
101-4325-31-0000 PW COMMUNICATIONS 4,583 6,117 4,257 3,638 4,680 4,680 3,820
101-4339-31-0000 PW EQUIP REPAIRS & MAINTENANCE 5,630 11,639 12,406 14,165 12,000 12,000 14,873
101-4340-31-0000 PW BLDG REPAIRS & MAINTENANCE 255 - - - - - -
101-4341-31-0000 PW TRAINING, CONF. & MTG.1,886 6,469 6,274 7,862 6,700 6,915 7,500
101-4342-31-0000 PW MEMBERSHIPS & DUES 879 594 1,079 924 1,000 1,000 970
101-4344-31-0000 PW TRAINING CERT PROGRAMS 450 - 1,609 25 625 625 26
101-4345-31-0000 PW GRANT REIMB EXPENDITURES 5,000 28,898 5,144 40,700 5,175 5,175 5,250
101-4381-31-0000 PW STREETLIGHTS & SIGNALS 68,549 80,755 84,599 72,123 80,000 77,000 80,000
101-4435-31-0000 PW STORM CLEAN-UP COSTS 2,150 - - - - - -
101-4499-31-0000 PW MISCELLANEOUS 738 7,224 6,339 735 165 165 165
TOTAL 731,698$ 869,226$ 864,162$ 921,734$ 1,034,264$ 1,009,198$ 1,014,304$
32
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
PARKS
101-4110-51-0000 PR REGULAR EMPLOYEE 110,163$ 126,588 134,633$ 142,004 180,474 151,217 160,399
101-4110-51-0100 TW REGULAR EMPLOYEE 31,510 32,264 34,162 47,378 89,306 59,957 78,358
101-4110-51-0200 PR COMMITTEE 330 700 885 560 600 600 600
101-4111-51-0000 PR OVERTIME EMPLOYEE 2,163 2,064 2,752 2,817 4,451 4,451 4,450
101-4111-51-0100 TW OVERTIME EMPLOYEE 1,013 839 800 255 1,068 1,068 1,065
101-4121-51-0000 PR PERA 8,162 9,878 10,754 11,145 13,536 13,536 12,110
101-4121-51-0100 TW PERA 2,533 2,594 2,643 3,557 6,698 6,698 5,957
101-4122-51-0000 PR FICA/MEDICARE 9,409 10,133 10,185 10,760 13,806 13,806 12,611
101-4122-51-0100 TW FICA/MEDICARE 2,588 2,587 2,564 3,882 6,832 6,832 6,076
101-4125-51-0000 PR MN PD LEAVE ACT 725
101-4125-51-0100 TW MN PD LEAVE ACT 349
101-4131-51-0000 PR INSURANCE HEALTH 21,865 29,022 30,250 33,923 33,249 33,249 41,025
101-4131-51-0100 TW INSURANCE HEALTH 6,011 5,873 6,444 6,614 7,250 7,250 11,420
101-4135-51-0000 PR INSURANCE WC 4,482 4,993 7,465 7,839 7,745 7,745 7,741
101-4135-51-0100 TW INSURANCE WC 2,584 3,328 4,977 5,226 5,165 5,165 3,363
101-4212-51-0000 PW FUEL - STREET/PARKS - - - - - -
101-4226-51-0000 PR GENERAL SUPPLIES 18,005 18,654 16,828 24,448 21,079 18,000 20,000
101-4310-51-0100 TW MISC. CONTRACTED SERVICES - 150 290 24,100 - - -
101-4325-51-0000 PR COMMUNICATIONS 1,820 3,810 4,191 4,332 4,533 4,533 4,592
101-4325-51-0100 TW COMMUNICATIONS 71 - - - - - -
101-4337-51-0000 PR STRUCTURES REPAIRS & MAINT.5,650 6,028 1,918 4,264 9,315 9,315 9,315
101-4338-51-0100 TW TREE REPLACEMENT 2,174 910 2,844 9,751 2,070 2,070 2,900
101-4339-51-0000 PR EQUIP REPAIRS & MAINTENANCE 17,442 16,097 5,191 18,595 18,327 18,327 18,595
101-4339-51-0100 TW EQUIP REPAIRS & MAINTENANCE - 740 860 285 518 517 518
101-4381-51-0000 PR ELECTRIC AND GAS UTILITIES 35,509 37,173 42,246 22,595 42,799 38,000 35,000
101-4415-51-0000 PR SS RENTALS 3,992 2,314 5,177 3,275 3,000 3,000 3,373
101-4499-51-0000 PR MISCELLANEOUS - - 75 70 125 125 125
101-4499-51-0100 TW MISCELLANEOUS - - - - 125 125 125
101-4671-61-0000 CS ISD 282 REC PROGRAMS 52,176 52,176 52,176 52,176 52,176 52,176 52,176
TOTAL 339,653$ 368,916$ 380,307$ 439,850$ 524,246$ 457,762$ 492,968$
33
Fiscal Year 2026 NOT UPDATED 4% increase base
12/31/2023 12/31/2024 12/31/2025 14.00
1.035 14
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
ACTUAL
2024
BUDGET
2025
EST. ACTUAL
2025
BUDGET
2026
GENERAL FUND EXPENDITURES DETAIL
OTHER EXPENDITURES AND TRANSFERS
101-4335-70-0000 INSURANCE CLAIMS 9,350 5,359 37,372 5,155 15,000 15,000 15,000
101-4343-70-0000 COMMUNITY ADVOCATE INTITIATIVE 13,305 11,259 23,342 15,654 16,000 16,000 16,000
101-4346-70-0000 COLLABORATIVE INTITIATIVE 6,375 7,468 60 11 10,000 - -
101-4348-70-0000 SUSTAINABILITY INTITIATIVE 4,622 3,623 27,239 21,425 14,000 14,000 -
101-4499-70-0000 NB MISCELLANEOUS - 17,900 - - - - -
101-4499-23-0000 DATA PROD/COVID-19/ EE RETENTION 16,325 - - - - - -
101-4920-70-0000 TRANSFER - SEVERENCE FUND 86,300 86,300 86,300 86,300 86,300 86,300 86,300
101-4920-70-0000 TRANSFER - OTHER 367,845 688,455 105,950 584,225 - - -
TOTAL 504,122$ 820,364$ 280,263$ 712,771$ 141,300$ 131,300$ 117,300$
TOTAL FUND EXPENDITURES 8,213,234$ 8,662,695$ 8,707,259$ 9,815,055$ 9,121,807$ 8,842,163$ 9,715,196$
TOTAL FUND REVENUE 8,690,430$ 8,790,759$ 9,759,661$ 10,209,530$ 10,183,259$ 9,220,236$ 9,715,196$
CHANGE IN FUND BALANCE 477,196$ 128,064$ 1,052,402$ 394,475$ 1,061,452$ 378,073$ (0)$
BEGINNING FUND BALANCE 3,397,989 3,875,185 4,004,856 5,057,258 5,451,732 5,451,732 5,829,806
PARTIAL USE OF 2023 PUBLIC SAFETY AID/GENERAL FUND BALANCE*
ENDING FUND BALANCE 3,875,185$ 4,004,856$ 5,057,258$ 5,451,732$ 6,513,184$ 5,829,806$ 5,829,806$
*SCHEDULED USE OF FUND BALANCE
34
35
LIQUOR OPERATIONS
The Liquor Fund is an enterprise fund used to account for operations in a manner
that is similar to private business. Profits from operations are directed to the
General Fund and Capital Equipment Fund.
UTILITY (WATER & SEWER)
Enterprise Funds are to account for operations that are financed and operated in
a manner similar to private business. The intent of the City of St. Anthony is to
provide water & sewer services that are to be recovered primarily on a user-fee
basis to the residents and businesses of the City.
ENTERPRISE FUNDS
36
Fiscal Year 2026
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
REVENUES
SALES 7,259,565$ 7,040,797$ 7,065,953$ 6,974,278$ 6,973,800$ 5,887,531$ 6,099,637$
LESS: COGS (5,431,562) (5,212,282) (5,246,548) (5,118,694) (5,118,693) (4,464,716) (4,354,079)
TOTAL GROSS PROFIT 1,828,003$ 1,828,515$ 1,819,405$ 1,855,584$ 1,855,107$ 1,422,816$ 1,745,558$
EXPENDITURES
SALARIES, WAGES, BENEFITS
FULL-TIME EMPLOYEES 319,090$ 322,946$ 343,436$ 349,956$ 369,525$ 348,068$ 379,000$
PART-TIME EMPLOYEES 267,585 249,899 286,705 282,109 291,650 287,422 301,580
ACCOUNTING WAGES 67,909 69,955 66,500 55,734 58,600 58,860 61,725
PERA 48,460 45,915 51,168 50,950 53,983 50,011 55,673
FICA/MEDICARE 47,058 46,630 50,325 48,346 55,063 53,118 56,786
MN PAID LEAVE - - - - - - 6,532
INSURANCE HEALTH 91,371 81,762 85,203 94,396 96,130 89,840 96,130
INSURANCE WORKERS COMP 16,277 12,857 13,234 16,245 17,840 16,668 11,295
UNEMPLOYMENT BENEFITS 1,936 1,016 -598 495 461 495
TOTAL 859,686$ 830,979$ 896,572$ 898,333$ 943,286$ 904,447$ 969,216$
ALL OTHER EXPENSES
UNIFORMS (10)$ 3,154$ 1,652$ -$ 4,000$ -$ 4,000$
MATS/TOWELS LAUNDRY 5,133 6,140 8,530 9,461 9,934 9,451 10,430
OPERATING SUPPLIES 12,899 12,475 18,604 14,639 15,371 13,277 16,139
OFFICE SUPPLIES 3,354 3,484 3,640 5,167 5,425 6,250 5,696
SANITATION 3,629 3,947 1,375 - - - -
SUPPLIES- EQUIPMENT 4,231 3,137 2,351 34 36 38 38
SUPPLIES-NON CAPITAL IMP - - 8,404 654 686 654 721
CREDIT CARD FEES 149,549 147,615 152,634 153,231 160,893 135,118 168,937
CAM CHARGES 57,695 55,379 67,456 60,212 63,223 66,099 66,384
FREIGHT 37,690 39,719 40,716 38,823 40,764 40,360 42,803
PROFESSIONAL SERVICES 14,838 3,455 2,096 11,301 11,866 7,435 12,459
AUDIT FEES 10,399 10,661 11,025 12,042 12,644 14,296 13,276
IT & SOFTWARE SUPPORT 47,485 43,156 49,565 57,779 60,668 61,403 63,702
MISC CONTRACTED SERVICES - 352 4,428 1,824 1,916 2,070 2,011
WINDOW CLEANING 912 1,108 1,000 1,000 1,050 895 1,103
CLEANING SERVICE - - - - - - -
COMMUNICATIONS 3,253 3,402 2,596 1,823 1,914 1,984 2,010
SECURITY MONITORING SERVICE 1,667 955 1,102 1,879 1,973 2,213 2,072
LIQUOR FUND - COMBINED OPERATIONS
37
REPAIRS & MAINTENANCE 11,708 14,168 6,755 15,635 16,417 15,343 17,238
TRAINING, CONF. & MTG.330 400 505 1,873 1,966 1,940 2,064
MEMBERSHIPS & DUES 6,340 8,110 6,515 6,341 6,658 7,528 6,991
ADVERTISING AND SIGNAGE 1,829 - - 301 316 337 331
INSURANCE PROPERTY / LIABILITY 12,820 12,832 12,955 13,407 13,349 12,860 13,059
ELECTRIC AND GAS UTILITIES 52,851 64,262 63,018 43,982 46,181 41,113 48,490
TOTAL OTHER EXPENSE 438,602$ 437,911$ 466,921$ 451,408$ 477,249$ 440,665$ 499,954$
TOTAL OPERATING EXPENSE 1,298,287$ 1,268,891$ 1,363,493$ 1,349,741$ 1,420,535$ 1,345,112$ 1,469,170$
OPERATING INCOME 529,715$ 559,625$ 455,913$ 505,843$ 434,572$ 77,704$ 276,388$
NON OPERATING INCOME / (EXPENSE) (3,073) (29,632) (78,821) (86,690) (57,500) (73,629) (57,500)
DEPRECIATION EXPENSE 72,085 80,142 80,142 78,362 82,280 74,421 86,394
NET INCOME 454,558$ 449,850$ 296,950$ 340,791$ 294,792$ (70,346)$ 132,494$
OTHER CASH USES
TRANSFER TO GENERAL FUND 250,000$ 275,000$ 275,000$ 275,000$ 300,000$ 300,000$ 300,000$
ADD BACK DEPRECIATION EXPENSE (72,085) (80,142) (80,142) (78,362) (82,280) (74,421) (86,394)
NET CHANGE IN ASSETS/LIABILITIES (128,222) 114,268 123,839 (102,315) 150,000 150,000 150,000
TOTAL OTHER CASH USES 49,693$ 309,126$ 318,697$ 94,323$ 367,720$ 375,579$ 363,606$
NET INCREASE/(DECREASE) IN CASH 404,865$ 140,724$ (21,747)$ 246,468$ (72,928)$ (445,925)$ (231,112)$
BEGINNING CASH BALANCE 829,344$ 1,234,208$ 1,374,933$ 1,353,186$ 1,599,654$ 1,599,654$ 1,526,726$
ENDING CASH BALANCE 1,234,208$ 1,374,933$ 1,353,186$ 1,599,654$ 1,526,726$ 1,153,729$ 1,295,614$
38
Fiscal Year 2026
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
REVENUES 2021 2022 2023 2024 2025 2025 2026
Water Operations $1,300,250 $1,347,275 $1,373,093 $1,469,405 $1,499,838 $1,468,531 $1,521,478
Sewer Operations 1,314,285 1,337,972 1,423,818 1,509,461 1,586,785 1,640,232 1,725,778
Total Operating Revenues 2,614,535$ 2,685,247$ 2,796,911$ 2,978,866$ 3,086,623$ 3,108,763$ 3,247,256$
EXPENDITURES
Water Operations 920,311$ 1,102,354$ 1,186,421$ 1,274,140$ 1,296,859$ 1,461,629$ 1,438,336$
Sewer Operations 1,103,140 1,164,982 1,215,155 1,301,255 1,477,595 1,459,569 1,517,390
Total Operating Expenditures 2,023,451$ 2,267,336$ 2,401,576$ 2,575,395$ 2,774,454$ 2,921,199$ 2,955,727$
Combined Operating Income 591,084$ 417,911$ 395,335$ 403,471$ 312,169$ 187,565$ 291,530$
Other (Income)/Expense
Water (12,181)$ 1,351$ 4,851$ 5,851$ 4,851$ 4,851$ 4,851$
Sewer (1,216)400 450 (322) 450 450 450
Interest Income 7,697 (6,250) (6,000) (146,291) (6,000) (6,000) (6,000)
Depreciation Expense 612,058 637,679 652,179 609,902 667,179 453,467 609,902
Total Other (Income)/Expense 606,358 633,180 651,480 469,140 666,480 452,768 609,203
Net Income/(Loss)(15,274)$ (215,269)$ (256,145)$ (65,669)$ (354,311)$ (265,203)$ (317,673)$
Other Sources and Uses:
Transfers Out -$ -$ -$ -$ -$ (250,000)$ (250,000)$
Transfers In - - -$ - - - -
Debt Service Payments (150,200) (147,400) (149,550) (156,550) (156,550) - -
Net Change in Assets / Liabilities (120,563) (49,263) (129,962) (104,968) - - -
Add back Depreciation Expense 612,058 637,679 652,179 609,902 667,179 453,467 609,902
Total Other Sources and Uses 341,295 441,016 372,667 348,384 510,629 203,467 359,902
Net increase (decrease) in cash 326,021$ 225,747$ 116,522$ 282,715$ 156,318$ (61,736)$ 42,229$
BEGINNING CASH BALANCE 1,859,331 2,185,352 2,411,099 2,914,230 3,196,945 3,196,945 3,353,263
ENDING CASH BALANCE 2,185,352$ 2,411,099$ 2,527,621$ 3,196,945$ 3,353,263$ 3,135,209$ 3,395,492$
UTILITY FUND SUMMARY
39
Fiscal Year 2026 $14.00 12/31/2023 12/31/2024 12/31/2025
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
OPERATING INCOME
701-3710-0-0-00 WATER BILLINGS 1,291,961$ 1,339,078$ 1,503,583$ 1,456,184$ 1,489,149$ 1,456,252$ 1,520,478$
701-3715-0-0-00 WATER ON/OFF FEES 1,095 1,020 825$ 1,020 500 500 1,000
701-3717-0-0-00 PENALTIES WATER 7,194 7,177 8,668$ 12,201 10,189 11,779 0
TOTAL $1,300,250 $1,347,275 $1,513,076 1,469,405$ 1,499,838$ 1,468,531$ 1,521,478$
DISTRIBUTION OPERATING EXPENDITURES 3,163
701-4110-80-0000 WT REGULAR EMPLOYEE 310,612$ 362,522$ 380,181$ 383,944$ 433,717 412,036 450,357
701-4111-80-0000 WT OVERTIME EMPLOYEE 21,284 28,616 18,479 24,951 21,025 25,307 24,000
701-4121-80-0000 WT PERA 25,096 30,329 29,419 29,984 33,731 30,366 35,577
701-4122-80-0000 WT FICA/MEDICARE 24,291 28,500 27,300 30,749 34,405 32,278 36,288
701-4131-80-0000 WT INSURANCE HEALTH 53,813 55,056 53,436 54,751 68,128 51,977 68,128
701-4135-80-0000 WT INSURANCE WC 12,545 10,655 10,917 11,802 12,002 11,778 9,174
701-4211-80-0000 WT OFFICE SUPPLIES 511 607 305 - 400 - 400
701-4212-80-0000 WT MOTOR FUELS 5,688 6,462 7,337 5,727 7,905 6,114 7,905
701-4221-80-0000 WT SUPPLIES-EQUIPMENT 140 115 376 381 600 637 600
701-4226-80-0000 WT GENERAL SUPPLIES 12,083 21,836 10,885 3,771 11,570 11,192 11,570
701-4300-80-0000 WT AUDITOR 7,799 7,996 8,269 9,031 9,483 9,298 9,577
701-4309-80-0000 WT IT & SFTW SUPPORT 32,654 32,892 29,746 44,118 47,050 59,195 60,000
701-4310-80-0000 WT MISC CONTRACTED SERVICES 3,739 10,479 10,661 21,177 10,190 26,062 10,190
701-4310-80-0100 WT METER READING FEES 8,725 8,986 9,255 9,532 9,819 11,318 9,819
701-4325-80-0000 WT COMMUNICATIONS 8,662 6,623 7,205 6,330 7,950 6,803 7,950
701-4337-80-0000 WT MAIN REPAIRS & MAINTENANCE 7,056 27,271 3,717 5,214 15,000 39,942 15,000
701-4339-80-0000 WT EQUIP REPAIRS & MAINTENANCE 2,187 2,445 6,074 2,339 4,000 10,689 4,000
701-4341-80-0000 WT TRAINING, CONF. & MTG.(390) 483 1,167 1,340 1,125 1,650 1,125
701-4341-80-0100 WT TUITION- CERTIFICATIONS 313 46 411 - 50 50 50
701-4342-80-0000 WT MEMBERSHIPS & DUES - 227 - 240 275 275
701-4350-80-0000 WT PRINTING AND POSTAGE 3,596 3,797 4,597 5,236 5,198 6,069 6,100
701-4381-80-0000 WT ELECTRIC AND GAS UTILITIES 4,175 3,011 2,247 2,119 2,900 2,943 3,000
TOTAL 544,579$ 648,954$ 621,982$ 662,625$ 736,523$ 755,702$ 771,085$
PRODUCTION OPERATING EXPENDITURES
701-4110-85-0000 REGULAR EMPLOYEE 73,307$ 71,312 75,598 79,601 87,396 99,861 82,000
701-4111-85-0000 OVERTIME EMPLOYEE 717 283 213 - 17,307 815 1,000
701-4121-85-0000 PERA 6,156 5,812 5,991 5,981 6,180 7,322 7,542
701-4122-85-0000 FICA/MEDICARE 6,233 5,907 6,050 6,074 7,627 9,564 9,851
701-4131-85-0000 INSURANCE HEALTH 15,634 14,261 15,264 15,898 14,705 19,607 20,921
701-4135-85-0000 WTR FILT INSURANCE WC 4,913 4,124 4,226 4,569 2,884 5,026 2,404
WATER OPERATIONS
40
701-4221-85-0000 SUPPLIES- EQUIPMENT 20 45 255 18 500 500
701-4226-85-0000 GENERAL SUPPLIES 45,991 47,123 66,557 65,698 64,083 64,048 65,970
701-4226-85-0001 CARBON SUPPLY USAGE 15,948 27 23,981 88,541 30,774 90,000 90,000
701-4226-85-0200 UV BULB SUPPLY USAGE 729 4,161 343 3,543 43,800 3,600 36,000
701-4226-85-0003 PEROXIDE SUPPILES 15,948 45,432 38,933 43,482 43,039 44,377 45,708
701-4303-85-0000 ENGINEER EXPENSES 2,274 10,566 4,691 12,010 4,000 4,000 4,000
701-4308-85-0000 WATER QUALITY PROTECTION COSTS 5,547 8,763 8,838 10,301 10,500 11,596 12,000
701-4309-85-0000 CONTRACTED IT & SFTW SUPPORT - - 1,340 - 6,930 7,000
701-4310-85-0000 MISC CONTRACTED SERVICES 345 3,369 13,528 77,769 1,750 116,116 51,500
701-4325-85-0000 COMMUNICATIONS 2,305 3,839 4,981 9,023 3,640 3,366 3,640
701-4339-85-0000 EQUIP REPAIRS & MAINTENANCE 26,353 44,363 22,213 46,292 35,000 29,289 35,000
701-4340-85-0000 BLDG REPAIRS & MAINTENANCE 300 323 - 844 950 1,225 950
701-4351-85-0000 PL NOTICES & PUBLICATIONS - - - -- - -
701-4365-85-0000 INSURANCE PROPERTY / LIABILITY 11,637 11,024 15,196 17,271 18,366 17,858 18,266
701-4381-85-0000 ELECTRIC AND GAS UTILITIES 141,375 172,666 171,047 123,261 167,835 171,326 173,000
TOTAL 375,732$ 453,400 477,906 611,515 560,336 705,927 667,251
OPERATING INCOME (LOSS)379,939$ 244,921$ 413,188$ 195,265$ 202,979$ 6,902$ 83,141$
OTHER (INCOME) / EXPENSE
701-3891-0-0-01 WT MISCELLANEOUS INCOME (9,320) (1,161) (3,650) (4,624) (150)
701-3620-0-1-00 WT INTEREST INCOME 7,697 51,770 (124,189) (146,291) (40,361) (1,500) (15,000)
701-3713-0-0-00 WT WATER CONNECTION FEES - - - - -
701-3910-0-0-00 WT SALE OF ASSETS/meters 9,282 (20,158) - - -
701-4335-80-0000 WT BKUP RESTORATION COSTS - - - - -
701-4499-80-0000 WT MISCELLANEOUS EXPENSE 2,180 6,614 2,433 6,229 3,250 14,685 10,000
701-4310-90-0000 FIBER LAN/OPTIC CNTRCT SVC 4,241 6,623 4,263 4,246 4,470 5,050 5,050
701-4499-85-0000 MISCELLANEOUS EXPENSE PLANT -
701-4920-00-0000 TRANSFERS-OUT -
701-4453-80-0000 WT METERS & FIXTURES -
TOTAL 14,080 43,688 (121,144) (140,440) (32,791) 18,235 50
OPERATING INCOME BEFORE DEPRECIATION 365,859$ 201,233$ 534,332$ 335,705$ 235,770$ (11,333)$ 83,091$
41
Fiscal Year 2026 12/31/2025
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
OPERATING INCOME
701-3720-0-0-00 SEWER BILLINGS 1,314,285$ 1,337,972$ 1,440,378$ 1,509,461$ 1,586,785$ 1,640,232$ 1,725,778$
TOTAL 1,314,285$ 1,337,972$ 1,440,378$ 1,509,461$ 1,586,785$ 1,640,232$ 1,725,778$
OPERATING EXPENDITURES
701-4110-75-0000 SS REGULAR EMPLOYEE 208,006$ 235,998$ 246,945$ 252,688$ 287,115$ 279,160$ 299,099$
701-4111-75-0000 SS OVERTIME EMPLOYEE 16,552 15,187 14,672 20,359 19,031 21,888 22,000
701-4121-75-0000 SS PERA 16,443 20,047 18,937 18,791 22,586 20,060 24,082
701-4122-75-0000 SS FICA/MEDICARE 15,509 18,523 17,354 19,463 22,961 21,605 24,564
701-4131-75-0000 SS INSURANCE HEALTH 42,049 39,764 33,720 35,980 43,075 36,160 42,000
701-4135-75-0000 SS INSURANCE WC 5,994 5,156 5,282 5,711 5,808 6,346 4,080
701-4211-75-0000 SS OFFICE SUPPLIES - - - - 150 - 150
701-4212-75-0000 SS MOTOR FUELS 7,022 9,623 10,797 8,325 11,858 6,099 11,858
701-4221-75-0000 SS SUPPLIES-EQUIPMENT - - 1,000 1,950
701-4226-75-0000 SS GENERAL SUPPLIES 1,721 1,743 1,743 1,184 1,950 - 2,750
701-4300-75-0000 SS AUDITOR 7,799 7,997 8,269 9,031 9,483 9,298 9,483
701-4303-75-0000 SEWER ENGINEER FEES - 3,289 4,799 4,052 2,750 - -
701-4309-75-0000 SS IT & SFTW SUPPORT 19,168 17,997 20,310 23,375 25,550 26,825 25,550
701-4310-75-0000 SS MISC CONTRACTED SERVICES 615 4,169 6,244 10,925 4,350 12,120 4,350
701-4325-75-0000 SS COMMUNICATIONS 4,824 5,748 5,372 6,636 6,020 4,348 6,020
701-4335-75-0000 SS BKUP RESTORATION COSTS 405 694 - - 10,000 - 10,000
701-4339-75-0000 SS EQUIP REPAIRS & MAINTENANCE 8,990 7,898 18,948 30,354 23,500 35,231 23,500
701-4341-75-0000 SS TRAINING, CONF. & MTG.780 225 - 835 300 900 900
701-4341-75-0100 SS TUITION- CERTIFICATIONS 46 23 55 1,595 50 50 50
701-4342-75-0000 SS MEMBERSHIP & DUES - - - - - 23 -
701-4350-75-0000 SS PRINTING AND POSTAGE 3,145 4,329 4,598 4,592 5,198 4,950 5,198
701-4365-75-0000 SS INSURANCE PROPERTY/ LIABILITY 13,101 12,771 14,222 14,435 14,673 13,204 12,065
701-4375-75-0000 SS MCES WASTE TREATMENT CHARGE 719,437 711,020 760,026 822,704 949,408 949,408 975,966
701-4381-75-0000 SS ELECTRIC AND GAS UTILITIES 11,534 10,991 10,894 10,220 11,779 10,895 11,775
TOTAL 1,103,140$ 1,133,192$ 1,203,188$ 1,301,255$ 1,477,595$ 1,459,569$ 1,517,390$
OPERATING INCOME (LOSS)211,145$ 204,780$ 237,190$ 208,206$ 109,190$ 180,663$ 208,388$
OTHER (INCOME) / EXPENSE
701-3723-0-0-00 SEWER CONNECTION FEES -$ -$ -$ -$ -$ -$ -$
701-3891-0-0-00 SS MISCELLANEOUS INCOME (1,480)(500)(1,834)(2,388)(500)(1,550)(500)
701-3910-0-0-00 SS SALE OF ASSETS (600) - - - - - -
701-4499-75-0000 SS MISCELLANEOUS EXPENSE 864 1,273 1,974 2,066 500 1,500 500
TOTAL (1,216)$ 773$ 140$ (322)$ -$ (50)$ -$
NET INCOME (LOSS) BEFORE DEPRECIATION 212,361$ 204,007$ 237,050$ 208,528$ 109,190$ 180,713$ 208,388$
SEWER OPERATIONS
42
43
HOUSING & REDEVELOPMENT AUTHORITY
The Housing and Redevelopment Authority is comprised of the Mayor and four City Council members
serving as the Board. The H.R.A. oversees all commercial and residential redevelopment activities in the
community.
FORFEITURE
The Forfeiture Fund covers the costs associated with drug and alcohol forfeitures of personal property.
This account is funded by the sale of DWI and drug related vehicle forfeitures. State law governs and
restricts the use of these funds to DWI/Drug related enforcement activities.
POLICE SERVICES FUND
The purpose of The Police Services Fund is to account for the costs to operate and maintain Police
services for the City of St. Anthony and partner cities. The shared services are funded by a general fund
transfer for St. Anthony’s portion, charges to partner entities for their cost share, grants and
intergovernmental aid.
COMMUNITY CENTER
The Community Center Fund purpose is to account for the costs to operate and maintain the Community
Center building at 3301 Silver Lake Road.
SPECIAL REVENUE FUNDS
44
Fiscal Year 2026 12/31/2021 12/31/2022 12/31/2023 12/31/2024 14 12/31/2025
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
REVENUES
301-3101-0-0-00 PROPERTY TAX LEVY/MVHC 197,712$ 208,746$ 210,380$ 207,928$ 209,414$ 209,414$ 209,414$
301-3804-0-0-00 REFUNDS AND REIMBURSEMENTS 230 512,092 45 6 500 500 500
301-3810-0-0-00 INVESTMENT INCOME (403) (11,138) 36,569 42,097 20,500 20,500 20,500
301-3920-0-0-00 TRANSFER - GENERAL FUND - -- - - - -
301-3920-0-0-00 TRANSFER - HRA PROJECTS FUND - -- - - - -
TOTAL 197,539$ 709,700$ 246,994$ 250,031$ 230,414$ 230,414$ 230,414$
EXPENDITURES
301-4110-00-0000 REGULAR EMPLOYEE 88,941$ 95,147$ 98,853$ 118,601$ 147,956$ 142,495$ 147,956$
301-4121-00-0000 PERA 6,556 7,524 7,817 8,013 11,097 10,687 11,097
301-4122-00-0000 FICA/MEDICARE 6,814 7,280 7,443 9,053 11,319 10,901 11,319
1,302
301-4131-00-0000 INSURANCE HEALTH 9,206 4,917 4,942 6,097 7,863 6,554 7,863
301-4135-00-0000 INSURANCE WC 890 813 1,045 1,321 800 1,223 1,114
301-4300-00-0000 PROFESSIONAL SERVICES 4,159 6,566 4,410 4,817 10,500 10,500 10,500
301-4302-00-0100 GENERAL CITY PLANNER SERVICES 2,398 24,319 15,283 30,738 31,500 31,500 31,500
301-4321-00-0000 GMHC - PROGRAM FEE 240 185 120 95 - 150 -
301-4324-00-0000 ECONOMIC DEVELOPMENT - 300 705 - 1,250 1,250 1,250
301-4343-00-0000 RE-DEVELOPMENT / HOUSING PLANNER 11,267 - - - 15,000 15,000 15,000
301-4499-00-0000 MISCELLANEOUS EXPENSE - 9,887 5,000 - -- 10,085
301-4920-00-0000 TRANSFERS-OUT - - - - -
TOTAL 130,471$ 156,938$ 145,618$ 178,734$ 237,284$ 230,259$ 248,986$
NET CHANGE 67,068$ 552,762$ 101,376$ 71,296$ (6,870)$ 155$ (18,572)$
BEGINNING FUND BALANCE 120,217$ 187,285$ 740,047$ 841,423$ 912,719$ 912,719$ 912,874$
ENDING FUND BALANCE 187,285$ 740,047$ 841,423$ 912,719$ 905,849$ 912,874$ 894,302$
HOUSING & REDEVELOPMENT AUTHORITY
45
Fiscal Year 2026 12/31/2021 12/31/2022 12/31/2023 12/31/2024 14 12/31/2025
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
REVENUES
230-3360-0-0-00 GRANT REVENUE -$ -$ -$ -$ -$
230-3520-0-0-00 FORFEITURES 7,531 44,531 9,276 10,000 10,000 500 500
230-3810-0-0-00 INVESTMENT INCOME (248) (1,713) 3,252 50 50 50 50
230-3891-0-0-00 MISCELLANEOUS INCOME - - - - - - -
230-3910-0-0-00 SALE OF ASSETS - - - - - - -
230-3920-0-0-00 TRANSFER-IN - - - - - - -
TOTAL 7,283$ 42,818$ 12,528$ 10,050$ 10,050$ 550$ 550$
EXPENDITURES
230-4221-00-0000 SUPPLIES- EQUIPMENT 10,806$ 7,815$ 6,212$ 9,500$ 9,500$ 9,500$ 9,500$
230-4226-00-0000 GENERAL SUPPLIES - - - - - - -
230-4310-00-0000 EAST METRO SWAT MEMBERSHIP 4,000 4,000 5,000 5,750 12,750 5,750 12,750
230-4341-00-0000 TRAINING - - - - - - -
230-4499-00-0000 MISCELLANEOUS EXPENSE 237 897 141 900 900 900 900
230-4530-00-0000 POLICE EQUIPMENT PURCHASED 7,485 - 11,320 - - - -
TOTAL 22,528$ 12,712$ 22,673$ 16,150$ 23,150$ 16,150$ 23,150$
NET CHANGE (15,245)$ 30,106$ (10,145)$ (6,100)$ (13,100)$ (15,600)$ (22,600)$
BEGINNING FUND BALANCE 54,330 39,084 69,190 59,046 52,946 52,946 37,346
ENDING FUND BALANCE 39,084$ 69,190$ 59,046$ 52,946$ 39,846$ 37,346$ 14,746$
FORFEITURE FUND
46
Fiscal Year 2026 12/31/2021 12/31/2022 12/31/2023 12/31/2024 14 12/31/2025
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
REVENUES
235-3346-2-2-00 STATE AID- POLICE 205,489 214,782 208,047 246,309 225,000 256,383 240,000
235-3360-2-2-00 LOCAL GRANTS- POLICE 39,815 25,609 22,907 50,567 34,554 73,960 186,434
235-3380-5-1-02 CS FALCON HGTS 0 0 0 0 0 1,094,930 1,784,416
235-3380-5-1-01 CS LAUDERDALE 773,218 802,283 860,310 983,765 1,052,453 1,052,453 1,063,787
235-3380-2-1-08 CS PD OTHER REIMB OT 0 0 0 7,200 0 8,384 14,219
235-3920-0-0-00 TRANSFERS IN 0 0 0 0 3,915,766 3,915,766 3,990,014
TOTAL 813,033$ 827,892$ 883,217$ 1,287,842$ 5,227,773$ 6,401,875$ 7,278,869$
EXPENDITURES 20.132%
235-4110-21-0000 PD REGULAR EMPLOYEE 2,193,155 2,269,576 2,957,000 3,126,000 3,762,853
235-4110-21-0100 PD MECHANIC ALLOC-WAGES 22,310 23,260 25,299 25,005 27,940
235-4110-21-0200 PD CADET-WAGES 4,313 28,270 34,756 59,115 63,100
235-4110-21-0201 PD ICPOET CADET-WAGES 105,166
235-4110-21-0300 PD NEW OFFICER TRNG PER WAGES 71,022 77,483 - 0 0
235-4110-21-0500 PD RECRUITMENT INCENTIVE 0 0 - 20,000 60,000
235-4110-21-0600 PD RETENTION INCENTIVE 0 0 - 173,720 173,725
235-4111-21-0000 PD OVERTIME EMPLOYEE 177,093 233,705 159,600 505,000 240,000
235-4111-21-0100 PD MECHANIC ALLOC-OT 102 67 259 254 280
235-4111-21-0200 PD DARE ALLOC- OT 0 0 750 0 0
235-4111-21-0300 PD SAFE & SOBER- OT 18,671 28,156 29,000 17,046 17,557
235-4111-21-0400 PD COURT OVERTIME 4,839 8,164 5,600 8,232 8,479
235-4111-21-0500 PD OTHER REIMB OT 0 5,384 - 0 0
235-4111-21-0600 PD HIDTA - OT 0 6,823 15,000 11,519 11,865
235-4111-21-0700 PD VCET - OT 0 972 15,000 2,286 2,354
235-4121-21-0000 PD PERA 414,522 437,815 567,729 571,000 791,777
235-4121-21-0100 PD MECHANIC ALLOC- PERA 1,764 1,830 1,897 1,894 2,117
235-4121-21-0200 PD DARE ALLOC- PERA 0 0 2,607 0 0
235-4122-21-0000 PD FICA/MEDICARE 46,947 48,256 53,364 70,300 83,970
235-4122-21-0100 PD MECHANIC ALLOC-SS/MEDICARE 1,879 2,025 1,935 1,974 2,033
235-4122-21-0200 POLICE CADET-SS/MEDICARE 486 2,402 2,659 4,522 4,658
235-4125-21-0000 PD MN PD LEAVE ACT 0 19,683
235-4131-21-0000 PD INSURANCE HEALTH 336,481 352,836 423,834 417,153 522,925
235-4131-21-0100 PD MECHANIC ALLOC- INS HI 1,058 1,152 1,190 1,050 1,120
235-4131-21-0200 PD HEALTH - DARE 0 0 - 0 0
235-4135-21-0000 PD INSURANCE WC 170,162 173,924 159,852 226,925 216,906
235-4212-21-0100 PD MOTOR FUELS 49,062 42,073 54,365 46,034 58,180
FROM GENERAL FUND POLICE SERVICES FOR COMPARITIVE PURPOSES ONLY
POLICE SERVICES FUND
FROM GENERAL FUND POLICE SERVICES FOR COMPARITIVE PURPOSES ONLY
47
Fiscal Year 2026 12/31/2021 12/31/2022 12/31/2023 12/31/2024 14 12/31/2025
235-4220-21-0000 PD SQUADS CLEANING 3,660 3,800 4,200 1,340 4,700
235-4221-21-0000 PD SUPPLIES- EQUIPMENT 518 2,009 1,500 0 4,607
235-4221-21-0100 PD VEHICLE REPAIRS/PARTS 29,726 15,657 17,000 13,848 14,264
235-4224-00-0000 MACHINERY & EQUIPMENT- EXPENSE 0 0 - 0 14,622
235-4226-21-0000 PD GENERAL SUPPLIES 39,291 44,068 30,000 47,383 82,000
235-4226-21-0100 PD SHOP SUPPLIES 0 28 600 0 0
235-4226-21-0200 PD CADET PROGRAM COSTS 0 1,802 12,000 9,533 24,522
235-4226-21-0400 PD CITZENS ACADEMY- SUPPLIES 0 0 - 0 0
235-4226-21-0500 PD FED VEST GRANT SUPPLIES 10,521 9,501 7,500 11,531 31,346
235-4226-21-0600 PD RECRUITMENT EXPENSES 0 0 3,500 0 0
235-4309-21-0000 PD CONTRACTED IT & SFTW SUPPORT 129,613 142,409 149,904 158,105 208,492
235-4309-21-0100 PD Axon body cameras and software 105,362
235-4310-21-0000 PD MISC CONTRACTED SERVICES 23,147 48,531 26,134 46,670 62,854
235-4325-21-0000 PD COMMUNICATIONS 62,195 66,536 71,208 50,679 61,803
235-4333-21-0000 PD HC PRISONER SERVICES 1,834 6,139 5,694 3,506 6,835
235-4335-21-0000 PD-INSURANCE CLAIMS 2,829 3,842 - 0 0
235-4341-21-0000 PD TRAINING, CONF. & MTG.17,770 24,441 30,500 22,935 33,053
235-4342-21-0000 PD MEMBERSHIPS & DUES 6,223 4,415 6,728 8,329 10,198
235-4345-21-0000 PD GRANT REIMB EXPENDITURES 26,073 26,433 24,145 29,304 31,267
235-4345-21-0100 PD ICPOET GRANT REIMB EXPENDITURES 44,656 50,000
235-4350-21-0000 PD PRINTED FORMS & ENVELOPES 88 1,485 1,294 1,667 2,494
235-4365-21-0000 PD INSURANCE PC/WC/LIABILITY 53,876 59,571 63,366 54,813 63,807
235-4499-21-0000 PD MISCELLANEOUS 1,370 275 1,250 2,052 2,114
235-4226-21-0700 PD Community Engagement 6,000
TOTAL 3,922,602$ 4,205,115$ 4,968,219$ 5,795,380$ 6,997,029$
Capital costs
Active Squads 280,898 58,000
Unmarked 180,652 58,000
Technology 20,632 5,000
Specialty Equipment 11,790 7,500
Administrative Equipment - 19,500
TOTAL CAPITAL -$ -$ -$ 493,973$ 148,000$
TOTAL POLICE SERVICES EXPENSES $4,968,219 $6,289,353 7,145,029$
Other Sources (Uses)
TRANSFER TO BUILDING FUND (50,000)
TRANSFER TO CAPITAL EQUIPMENT FUND (61,420)
NET CHANGE 22,420
BEGINNING FUND BALANCE - -
ENDING FUND BALANCE -$ -$ -$ -$ -$ -$ 22,420$
48
Fiscal Year 2026 12/31/2021 12/31/2022 12/31/2023 12/31/2024 14 12/31/2025
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2021 2022 2023 2024 2025 2025 2026
REVENUES
601-3410-0-0-00 RENTAL RECEIPTS (SCHOOL DISTRICT)127,300$ 127,300$ 127,300$ 127,300$ 127,300$ 127,300$ 127,300$
601-3810-0-0-00 INTEREST EARNINGS (539) (2,852) 6,653 3,750 3,750 3,750 3,750
601-3891-0-0-00 MISC INCOME-INSURANCE - -- - - - -
601-3920-0-0-00 GF Excess Fund balance Transfer 83,151 65,000 45,950 - 100,000 50,000 -
601-3920-0-0-00 RENT TRANSFER 100,451 105,474 120,000 135,000 120,000 135,000 120,000
TOTAL 310,363$ 294,922$ 299,903$ 266,050$ 351,050$ 316,050$ 251,050$
EXPENDITURES
601-4110-00-0000 CC REGULAR EMPLOYEE 30,493$ 34,630$ 37,293$ 38,536$ 41,504$ 44,510$ 45,846$
601-4111-00-0000 CC OVERTIME EMPLOYEE 365 183 328 211 350 382 393
601-4121-00-0000 CC PERA 2,135 2,715 2,949 3,047 3,139 3,367 3,468
601-4122-00-0000 CC FICA/MEDICARE 2,627 2,773 2,956 3,114 3,202 3,434 3,537
601-4125-00-0000 CC MN PD LEAVE ACT - - - - - - 203
601-4131-00-0000 CC INSURANCE HEALTH 6,380 7,749 7,184 7,637 8,675 7,512 7,737
601-4135-00-0000 CC INSURANCE WC 1,449 1,375 1,799 2,001 800 1,360 1,577
601-4226-00-0000 CC GENERAL SUPPLIES 4,850 5,592 6,418 6,947 5,600 4,461 4,595
601-4309-00-0000 CC CONTRACTED SECURITY MONITORING 487 563 463 535 396 408
601-4310-00-0000 CC RUGS AND REFUSE SERVICES 5,160 7,716 7,848 4,545 5,800 5,054 5,205
601-4325-00-0000 CC COMMUNICATIONS 394 352 363 250 520 262 270
601-4340-00-0000 CC REPAIRS & MAINTENANCE 37,260 35,880 26,898 22,662 34,980 38,364 39,515
601-4381-00-0000 CC ELECTRIC & GAS UTILITIES 67,133 76,237 60,507 51,685 82,150 82,376 84,848
601-4365-00-0000 CC INSURANCE PROPERTY / LIABILITY 4,766 7,728 10,619 11,318 9,300 9,667 11,092
TOTAL 163,499$ 183,495$ 165,162$ 152,415$ 196,554$ 201,145$ 208,695$
NET INCOME 146,864 111,428 134,742 113,635 154,496 114,905 42,355
TRANSFER TO BUILDING IMP FUND (60,000) (105,474) (120,000) (135,000) (120,000) (135,000) (50,000)
BEGINNING FUND BALANCE 65,241 152,105 158,059 172,800 151,435 151,435 131,340
ENDING FUND BALANCE 152,105$ 158,059$ 172,800$ 151,435$ 185,931$ 131,340$ 123,695$
COMMUNITY SERVICE CENTER
49
Capital Equipment
Building Improvements
Street Improvements
Public Utilities Infrastructure
Stormwater Improvements
Park Improvements
CAPITAL FUNDS
50
Fiscal Year 2026
CAPITAL EQUIPMENT 2026 - 2042
SOURCES 2025
EST. ACTUAL
2025 2026 2027 2028 2029 2030-2036 2037-2042
Capital Improvement Levy (Scheduled)428,200$ 428,200$ 458,200 488,200$ 518,200$ 548,200$ 4,619,200$ 4,200,000$
Levy relief from use of Closed TIF funds (150,000) (150,000)$ (150,000)$ (150,000)$ (300,000)$ -$
Capital Improvement Levy 308,200 338,200$ 368,200$ 398,200$ 4,319,200$ 4,200,000$
Infrastructure Transfer 90,000 90,000 - - - - - -
Trade/Sale of Equipment 45,000 50,201 45,000 45,000 45,000 45,000 270,000 270,000
Donations/Grants/Partner contributions - 246,579 61,420 90,535 127,376 143,379 918,545 909,219
Returned funds from Closed TIF funds - 900,000 - - - - -
Interest / Equipment note proceeds 7,500 7,500 7,500 7,500 1,000,000 7,500 45,000 37,500
TOTAL 570,700$ 1,722,480$ 422,120$ 481,235$ 1,540,576$ 594,079$ 5,552,745$ 5,416,719$
Uses
Police 158,051$ 492,488$ 148,000$ 218,155$ 306,931$ 345,492$ 2,213,361 2,190,889$
Fire 159,665 112,104 245,261 429,190 1,177,363 183,341 1,609,006 382,480
Administration/Finance 15,000 1,984 100,800 13,367 16,800 7,800 170,246 86,926
Streets 150,600 165,860 - 358,000 10,031 24,225 939,122 999,697
Parks 30,087 29,043 211,804 87,126 6,591 65,502 513,640 376,347
DAILY OPERATIONS-MINIMAL EQUIPMENT NEEDS 513,402 801,479 705,865 1,105,839 1,517,715 626,360 5,445,374 4,036,339
NET CHANGE 57,298$ 921,001$ (283,745)$ (624,604)$ 22,861$ (32,281)$ 107,370$ 1,380,380$
BEGINNING CASH BALANCE 636,475$ 719,336$ 1,640,337$ 1,356,592$ 731,988$ 754,849$ 731,988$ 839,359$
ENDING CASH BALANCE 693,773$ 1,640,337$ 1,356,592$ 731,988$ 754,849$ 722,568$ 839,359$ 2,219,739$
* CURRENT PLAN IS TO FINANCE FUTURE ENGINE PURCHASES, UNLESS POST 2026 DEBT LEVY FUNDING IS AVAILABLE
51
Fiscal Year 2026
CAPITAL EQUIPMENT DEPARTMENTAL SUMMARIES 2026-2042 ah ah io pu
2025
EST. ACTUAL
2025 2026 2027 2028 2029 2030-2036 2037-2042
Police Department
Squads - 279,413 58,000 127,026 67,777 306,992 1,209,459 828,843
Unmarked 48,760 180,652 58,000 51,729 54,367 - 475,872 989,558
Retired to Other Services - - - - - - - -
Technology 63,130 20,632 5,000 800 149,981 3,500 222,595 243,353
Specialty Equipment 33,575 11,790 7,500 33,168 2,500 - 94,457 40,217
Investigative Equipment 8,955 - - 4,753 11,778 - 19,809 29,639
General Equipment 3,630 - 19,500 679 20,528 35,000 191,169 59,281
TOTAL PD 158,051$ 492,488$ 148,000$ 218,155$ 306,931$ 345,492$ 2,213,361$ 2,190,889$
Fire Department
Apparatus 70,000 27,847 150,000 270,000 930,296 - 220,991 -
Station Based Equipment - - - 30,000 - 10,000 150,432 3,572
Protective Gear 4,919 4,473 18,000 18,360 28,227 25,187 210,696 141,180
Technology 6,195 - 1,061 14,422 2,864 3,194 50,800 60,761
Protective Equipment/Tools 1,350 1,013 7,300 29,458 106,415 28,000 165,253 47,025
Office Furniture 11,500 13,071 - - 7,526 10,000 27,036 16,081
Debt Service Payments 65,700 65,700 68,900 66,950 102,035 106,960 783,798 113,860
TOTAL FD 159,665$ 112,104$ 245,261$ 429,190$ 1,177,363$ 183,341$ 1,609,006$ 382,480$
Administration/Finance
Computer Hardware - - 5,800 13,367 3,300 7,800 54,552 28,788
Computer Software 15,000 - - - 7,500 - 43,478 50,138
Furniture and Equipment - - 95,000 - - - 52,245 -
Council Chambers - 1,984 - - 6,000 - 19,971 8,000
TOTAL AF 15,000$ 1,984$ 100,800$ 13,367$ 16,800$ 7,800$ 170,246$ 86,926$
Fiscal Year 2026
CAPITAL EQUIPMENT DEPARTMENTAL SUMMARIES 2026-2042 ah ah io pu
2025
EST. ACTUAL
2025 2026 2027 2028 2029 2030-2036 2037-2042
PUBLIC WORKS
Streets Department
Fleet replacements 150,000 165,860 - - - - 297,776 412,238
Plows/Dump trucks - - - 300,000 - - 331,870 -
Heavy Equipment - - - - - - - 478,626
Speciality Equipment 600 - - 58,000 10,031 24,225 309,476 108,832
TOTAL 150,600$ 165,860$ -$ 358,000$ 10,031$ 24,225$ 939,122$ 999,697$
Parks Department
Fleet replacements - - 80,000 - - - 92,663 92,354
Heavy Equipment 26,000 27,725 78,500 6,147 - - 130,196 31,003
Mowers - - - 80,000 - 60,000 156,720 221,045
Field Maintenance - - 20,000 - - 764 34,434 -
Rink Maintenance - - 13,679 - - - 31,150 997
Speciality Equipment 4,087 1,318 19,625 979 6,591 4,738 68,475 30,948
TOTAL 30,087$ 29,043$ 211,804$ 87,126$ 6,591$ 65,502$ 513,640$ 376,347$
TOTAL PW 180,687$ 194,903$ 211,804$ 445,126$ 16,621$ 89,726$ 1,452,761$ 1,376,044$
GRAND TOTAL 513,402$ 801,479$ 705,865$ 1,105,839$ 1,517,715$ 626,360$ 5,445,374$ 4,036,339$
Fiscal Year 2026
BUILDINGS IMPROVEMENT PLAN 2026 - 2042
SOURCES 2025
EST. ACTUAL
2025 2026 2027 2028 2029 2030-2035 2036-2042
Community Center Fund Transfer 120,000$ 120,000$ 50,000$ 50,000$ 50,000$ 50,000$ 810,000$ 900,000$
Police Services Fund Transfer 50,000$ 50,000$ 50,000$ 50,000$ 250,000$ 350,000$
Reimbursement for Liquor Stores 183,980 44,930 216,600 15,000 17,680 - 35,905 27,389
GF Excess Fund balance Transfer (1)- 301,621 - - - - - -
Grant Funds 78,000 16,674 116,000 - - - - -
Building Improvement Levy (2)115,500 115,500 130,500 145,500 160,500 175,500 952,500 1,143,000
TOTAL 497,480$ 598,725$ 563,100$ 260,500$ 278,180$ 275,500$ 2,048,405$ 2,420,389$
USES City Hall/Community Center 36,000$ 250,000$ 123,500$ 30,000$ 28,000$ 66,223$ 860,850$ 142,778$
Fire Station 138,500 54,547 113,000 150,000 15,365 - 398,720$ 35,000
Public Works 405,640 352,049 95,640 134,862 47,690 224,000 295,491 105,500
Park Shelters 23,950 - 52,250 45,000 30,730 8,500 78,450 71,000
Liquor Stores 183,980 44,930 216,600 15,000 17,680 - 35,905 27,389
TOTAL 788,070$ 701,525$ 600,990$ 374,862$ 139,465$ 298,723$ 1,669,415$ 381,668$
NET CHANGE (290,590) (102,801) (37,890) (114,362) 138,715 (23,223) 378,990 2,038,722
BEGINNING CASH BALANCE 636,288 636,288 533,487 495,597 381,235 519,950 381,235 760,225
ENDING CASH BALANCE 345,698$ 533,487$ 495,597$ 381,235$ 519,950$ 496,727$ 760,225$ 2,798,947$
(1) Transfer of Excess GF fund balance if available.
(2) Building Improvement Levy increase of $15,000 for 2025 and future years to keep up with inflationary cost increases
54
Fiscal Year 2026
SOURCES 2025
Est. Actual
2025 2026 2027 2028 2029 2030-2035 2036-2042
Bond Proceeds 2,015,000$ 1,721,817$ -$ -$ 3,629,000$ -$ 10,525,000$ 17,420,000$
Road Improvement Debt Levy (1)1,506,305 1,458,695 2,191,251 1,895,935 1,827,426 1,857,722 10,493,336 7,974,406
Prepaid Assessments 251,579 223,757 - - 76,687 - 195,431 297,643
Water / Sewer Tansfers 100,000 461,256 - - 100,000 100,000 600,000 500,000
Debt Levy Reduction Funding 355,000 691,239 350,298 120,000 79,000 79,000 45,000 -
Infrastructure levy 1,055,876 1,103,486 721,228 329,030 484,788 454,492 1,617,368 3,900,000
Miscellaneous - - - -
TOTAL 5,283,760$ 5,660,250$ 3,262,777$ 2,344,965$ 6,196,901$ 2,491,214$ 23,476,135$ 30,092,049$
USES
Streets/Utilities Reconstruction 2,276,536$ 2,276,536$ 447,850$ 2,319,890$ 2,181,818$ 400,461$ 15,195,606 20,167,718
Sidewalks/Street Lights/Pedestrian - 122,270 - - - - 1,616,762 598,588
Road Improvement debt 2,257,073 2,149,934 1,916,960 1,995,935 1,927,426 1,957,722 10,180,552 9,160,838
Miscellaneous 70,000 77,198 - - - - 150,000 180,000
TOTAL 4,603,609$ 4,625,939$ 2,364,810$ 4,315,825$ 4,109,244$ 2,358,184$ 27,142,920$ 30,107,144$
NET CHANGE 680,151$ 1,034,311$ 897,967$ (1,970,860)$ 2,087,657$ 133,030$ (3,666,785)$ (15,095)$
BEGINNING ACTIVITY 3,070,066 3,750,217 3,750,217 4,648,184 2,677,325 4,764,981 4,648,184 981,399
CUMULATIVE ACTIVITY 3,750,217$ 4,784,528$ 4,648,184$ 2,677,325$ 4,764,981$ 4,898,011$ 981,399$ 966,304$
STREETS IMPROVEMENT PLAN 2026 - 2042
55
Fiscal Year 2026
SOURCES 2025
Est. Actual
2025 2026 2027 2028 2029 2030-2035 2036-2042
Interfund Loan collections 179,074 959,326 - - - - - -
Utility Fund Transfer (1) (2)250,000 250,000 265,520 260,420 275,638 290,856 1,654,200 1,819,620
Connection fees 9,000 9,000 9,000 9,000 9,000 9,000 24,000 20,000
Grants (5)96,219 96,219 - - -
Interest and other income 15,000 265,000 15,000 16,500 16,500 16,500 65,000 62,700
TOTAL 549,293$ 1,579,545$ 289,520$ 285,920$ 301,138$ 316,356$ 1,743,200$ 1,902,320$
USES
Water Infrastructure 224,080 588,181 762,967 947,067 494,073 203,722 765,917 142,116
Water Equipment 5,750 129,095 5,750 13,792 38,067 4,032 - 321,646
Sewer Infrastructure 10,000 176,019 110,000 15,000 - - 60,000 -
Sewer Equipment 11,500 7,458 9,014 27,584 76,134 8,064 325,836 1,186,409
Transfer to street reconstruction 100,000 100,000 100,000 100,000 100,000 100,000 600,000 500,000
Fiber Infrastructure - - - - - 22,000 29,000 32,000
TOTAL 351,330$ 1,000,753$ 987,730$ 1,103,443$ 708,275$ 337,819$ 1,780,753$ 2,182,170$
NET CHANGE 197,963$ 578,792$ (698,210)$ (817,523)$ (407,137)$ (21,463)$ (37,553)$ (279,850)$
BEGINNING CASH BALANCE 2,344,425 2,344,425 2,923,217 2,225,007 1,407,484 1,000,347 1,000,347 962,794
ENDING CASH BALANCE 2,542,388$ 2,923,217$ 2,225,007$ 1,407,484$ 1,000,347$ 978,885$ 962,794$ 682,944$
(1) Utility Fund Transfer available after retirement of Water Bonds in 2024
(2) Utility Fund Transfer increase in 2029-2035 as needed for cash balance
UTILITIES INFRASTRUCTURE 2026 - 2042
56
Fiscal Year 2026
SOURCES 2025
EST. ACTUAL
2025 2026 2027 2028 2029 2030-2035 2036-2042
Stormwater fees UB 260,788$ 262,400$ 273,827$ 290,257$ 290,256$ 290,255$ 1,580,373$ 1,596,176$
Grants-Industrial Park Flooding (1)- - - - - 250,000 -
Miscellaneous / Interest 3,000 15,760 23,873 18,345 21,176 24,007 18,994 21,137
TOTAL 263,788$ 278,160$ 297,700$ 308,601$ 311,432$ 314,262$ 1,849,367$ 1,617,313$
USES
Stormwater Maintenance 5,200$ 154,406$ 3,600$ 100,700$ 79,000$ 4,200$ 225,900$ 873,300$
Flood Improvements (1)- - - - - - 850,000 -
Water Quality 40,415 28,800 166,625 32,855 56,606 100,758 327,862 678,731
Mandates 9,866 13,559 10,325 10,801 21,296 11,811 82,914 143,507
Annual Reconstruction - 99,355 - - - - - -
TOTAL 55,481 296,119 180,549 144,355 156,902 116,769 1,486,677 1,695,539
NET CHANGE 208,306$ (17,959)$ 117,151$ 164,246$ 154,530$ 197,493$ 362,691$ (78,226)$
BEGINNING CASH BALANCE 575,795 575,795 784,102 901,253 1,065,499 1,220,029 1,220,029 1,582,719
ENDING CASH BALANCE 784,102$ 557,836$ 901,253$ 1,065,499$ 1,220,029$ 1,417,522$ 1,582,719$ 1,504,494$
(1) Currently project on hold to complete with a future redevelopment, budget includes 2030 placeholder costs of 850k and 250k in grant revenues.
STORMWATER 2026 - 2042
57
Fiscal Year 2026
PARK IMPROVEMENT 2026 - 2042
2025
Est. Actual
2025 2026 2027 2028 2029 2030-2035 2036-2042
SOURCES
Park Dedication Fees -$ -$ -$ -$ -$ -$ -$ -$
Park improvement levy 30,000 30,000 40,000 45,000 50,000 55,000 405,000 670,000
IFL / Debt proceeds 542,950 200,220 - - - - 1,000,000 500,000
Excess Fund Balance Transfers - - - - - - - -
Investment Income - 1,500 1,500 1,500 1,500 1,500 7,500 7,500
Grants/Donations 900 - - - - - - -
TOTAL 573,850$ 231,720$ 41,500$ 46,500$ 51,500$ 56,500$ 1,412,500$ 1,177,500$
USES
Central Park -PI Levy/other 650,960 311,082 246,000 5,000 18,250 25,000 66,000 399,600
Emerald Park -PI Levy /other 16,710 22,555 25,000 - - 40,000 546,298 275,000
Salo Park - PI Levy/other - - - - - - - -
Silver Point Park -PI Levy/other 5,000 6,899 - - - - 4,250 -
Trillium Park -PI Levy/other - - - - 12,500 3,750 - -
Water Tower Park -PI Levy/other 170,000 5,000 15,930 - - 3,750 753,941 280,824
WSB Park Evaluation study - - - - - - - -
Interfund loan payments 14,902 14,902 17,152 19,339 19,964 20,564 118,384 20,050
TOTAL 857,572 360,437 304,082 24,339 50,714 93,064 1,488,873 975,474
NET CHANGE (283,722) (128,717) (262,582) 22,161 786 (36,564) (76,373) 202,026
BEG. CASH BAL. 555,770 555,770 427,053 164,472 186,633 187,419 186,633 110,260
END CASH BAL. 272,048$ 427,053$ 164,472$ 186,633$ 187,419$ 150,855$ 110,260$ 312,286$
(1)Recommended Levy increase of $5,000 per year until $100,000 is reached
58
59
•Street Improvement Debt Service
•Tax Abatement and Lease Revenue
DEBT SERVICE FUNDS
60
Fiscal Year 2025 - Budget
2009 DS Fund 2010 DS Fund 2011 DS Fund 2012 DS Fund 2013 DS Fund 2014 DS Fund 2015 DS Fund 2016 DS Fund 2017 DS Fund 2018 DS Fund 2019 DS Fund 2020 DS Fund 2021 DS Fund 2022 DS Fund 2024 DS Fund
Combined
Budget
512 514 516 518 520 522 524 526 528 530 532 534 538 540 542 2025
REVENUES
STREET IMPROVEMENT LEVY, LESS DLR -$ 111,080$ 116,544$ 138,581$ 99,657$ 155,015$ 163,886$ 86,568$ 174,575$ 148,737$ 101,010$ 107,855$ 53,823$ 1,364$ 47,610$ 1,506,305$
SPECIAL ASSESSMENTS - 3,592 7,720 21,529 12,183 13,400 17,047 4,129 20,285 26,623 - 20,733 31,372 26,658 73,700 278,971
INVESTMENT INCOME 500 550 1,700 2,200 1,200 750 2,400 2,200 1,700 4,000 900 4,000 1,350 3,150 750 27,350
OTHER - -- - - - - - - - - - - -
TOTAL REVENUES 500 115,222 125,964 162,310 113,040 169,165 183,333 92,897 196,560 179,360 101,910 132,588 86,545 31,172 122,060 1,812,626
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 185,000 95,000 110,000 155,000 110,000 135,000 170,000 95,000 165,000 160,000 65,000 175,000 155,000 150,000 - 1,925,000
INTEREST 2,775 10,100 16,400 19,155 12,300 29,820 35,213 17,588 52,575 63,875 30,300 62,225 31,960 70,998 72,208 527,492
PAYING AGENT FEES - 400 250 250 550 475 475 475 225 475 475 475 475 475 475 5,950
PROFESSIONAL SERVICE - 250 250 250 250 250 250 250 250 250 250 250 250 250 250 3,500
TOTAL EXPENDITURES 187,775 105,750 126,900 174,655 123,100 165,545 205,938 113,313 218,050 224,600 96,025 237,950 187,685 221,723 72,933 2,461,942
REVENUES OVER (UNDER) EXPENDITURES (187,275)$ 9,472$ (936)$ (12,345)$ (10,060)$ 3,620$ (22,605)$ (20,416)$ (21,490)$ (45,240)$ 5,885$ (105,362)$ (101,140)$ (190,551)$ 49,127$ (649,315)$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - - - - - - - - - - - - -
BOND FUND CLOSED AND TRANSFERED OUT (14,870) - - - - - - - - - - - - - (14,870)
PROJECT SAVINGS TRANSFERED IN - - - - - - - - - - - - - -
DLR TRANSFERS IN / OUT - - - - - - - - - - - - - - -
TOTAL OTHER FINANCING SOURCES (14,870) - - - - - - - - - - - - - - (14,870)
NET CHANGE IN FUND BALANCE (202,145)$ 9,472$ (936)$ (12,345)$ (10,060)$ 3,620$ (22,605)$ (20,416)$ (21,490)$ (45,240)$ 5,885$ (105,362)$ (101,140)$ (190,551)$ 49,127$ (664,185)$
EST. FUND BALANCE - JANUARY 1 2025
EST. FUND BALANCE - DECEMBER 31 2025 202,145 112,922 135,660 216,655 125,422 175,294 266,839 184,832 243,180 387,426 94,922 323,549 358,805 519,347 201,372 3,548,368
EST. FUND BALANCE - DECEMBER 31 2025 0$ 122,394$ 134,724$ 204,310$ 115,362$ 178,914$ 244,234$ 164,416$ 221,689$ 342,186$ 100,807$ 218,187$ 257,665$ 328,796$ 250,499$ 2,884,183$
STREET IMPROVEMENT DEBT SERVICE FUNDS
61
Fiscal Year 2026 - Budget
2010 DS Fund 2011 DS Fund 2012 DS Fund 2013 DS Fund 2014 DS Fund 2015 DS Fund 2016 DS Fund 2017 DS Fund 2018 DS Fund 2019 DS Fund 2020 DS Fund 2021 DS Fund 2022 DS Fund 2024 DS Fund 2025 DS Fund
Combined
Budget
514 516 518 520 522 524 526 528 530 532 534 538 540 542 544 2026
REVENUES
STREET IMPROVEMENT LEVY, LESS DLR 139,547$ 151,292$ 171,029$ 84,965$ 190,647$ 178,797$ 103,320$ 212,747$ 106,481$ 13,061$ 187,740$ 63,862$ 1,603,490$
SPECIAL ASSESSMENTS 3,592 7,720 21,529 12,183 13,400 17,047 4,129 20,285 26,623 - 20,733 31,372 26,658 73,700 57,249 336,221
INVESTMENT INCOME 550 1,700 2,200 1,200 750 2,400 2,200 1,700 4,000 900 4,000 1,350 3,150 750 - 26,850
OTHER - - - - - - - - - - - - -
TOTAL REVENUES 4,142 9,420 163,276 13,383 165,442 190,476 91,295 212,632 209,420 104,220 237,480 139,204 42,869 262,190 121,112 1,966,561
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 95,000 110,000 155,000 110,000 135,000 170,000 95,000 165,000 160,000 65,000 175,000 155,000 150,000 - 1,740,000
INTEREST 10,100 16,400 19,155 12,300 29,820 35,213 17,588 52,575 63,875 30,300 62,225 31,960 70,998 86,650 77,038 616,197
PAYING AGENT FEES 400 250 250 550 475 475 475 225 475 475 475 475 475 475 500 6,450
PROFESSIONAL SERVICE 250 250 250 250 250 250 250 250 250 250 250 250 250 250 250 3,750
TOTAL EXPENDITURES 105,750 126,900 174,655 123,100 165,545 205,938 113,313 218,050 224,600 96,025 237,950 187,685 221,723 87,375 77,788 2,366,397
REVENUES OVER (UNDER) EXPENDITURES (101,608)$ (117,480)$ (11,379)$ (109,717)$ (103)$ (15,462)$ (22,018)$ (5,418)$ (15,180)$ 8,195$ (470)$ (48,481)$ (178,853)$ 174,815$ 43,323$ (399,836)$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - - - - - - - - - - - -
BOND FUND CLOSED AND TRANSFERED OUT - - - - - - - - - - - - - -
PROJECT SAVINGS TRANSFERED IN - - - - - - - - - - - - -
DLR TRANSFERS IN / OUT - - - - - - - - - - - - - -
TOTAL OTHER FINANCING SOURCES - - - - - - - - - - - - - - - -
NET CHANGE IN FUND BALANCE (101,608)$ (117,480)$ (11,379)$ (109,717)$ (103)$ (15,462)$ (22,018)$ (5,418)$ (15,180)$ 8,195$ (470)$ (48,481)$ (178,853)$ 174,815$ 43,323$ (399,836)$
EST. FUND BALANCE - JANUARY 1 2026
EST. FUND BALANCE - DECEMBER 31 2026 112,922 135,660 216,655 125,422 175,294 266,839 184,832 243,180 387,426 94,922 323,549 358,805 519,347 201,372 3,346,223
EST. FUND BALANCE - DECEMBER 31 2026 11,314$ 18,180$ 205,276$ 15,705$ 175,191$ 251,377$ 162,813$ 237,762$ 372,246$ 103,117$ 323,079$ 310,323$ 340,493$ 376,186$ 43,323$ 2,946,387$
STREET IMPROVEMENT DEBT SERVICE FUNDS
62
Fiscal Year 2025 - Budget
EMERALD PARK HISP / MIRROR LAKE
502 536 502/536 311
REVENUES CLOSED IN 2024
TAX ABATEMENT/ LEASE REVENUE LEVY -$ (1)-$ -$
ISD DEBT CONTRIBUTION - - - -
INVESTMENT INCOME 250 850 1,100 -
OTHER- HISP GRANT - - - -
TOTAL REVENUES 250$ 850$ 1,100$ -$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 120,000 95,000 215,000
INTEREST 1,800 2,750 4,550
PAYING AGENT FEES 115 450 565
PROFESSIONAL SERVICE 250 250 500
TOTAL EXPENDITURES 122,165 98,450 220,615 -
REVENUES OVER (UNDER) EXPENDITURES (121,915)$ (97,600)$ (219,515)$ -$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - -
TRANSFERS OUT (2)(19,746) - -
TOTAL OTHER FINANCING SOURCES (19,746) - - -
NET CHANGE IN FUND BALANCE (141,661)$ (97,600)$ (219,515)$ -$
EST. FUND BALANCE - JANUARY 1 2025 141,661$ 185,956$ 365,195$
EST. FUND BALANCE - DECEMBER 31 2025 0$ 88,356$ 145,680$ -$
1) Debt Levy Reduction plan calles for reduced levy
COMBINED TAX
ABATEMENT
PUBLIC
FACILITIES LEASE
REVENUE
TAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDS
63
Fiscal Year 2026 - Budget
EMERALD PARK HISP / MIRROR LAKE
502 536 502/536
REVENUES
TAX ABATEMENT/ LEASE REVENUE LEVY -$ (1)121,934$ 121,934$
ISD DEBT CONTRIBUTION - - -
INVESTMENT INCOME 850 1,100
OTHER- HISP GRANT - - -
TOTAL REVENUES -$ 122,784$ 123,034$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL - 90,000 90,000
INTEREST - 900 900
PAYING AGENT FEES - 475 475
PROFESSIONAL SERVICE 250 250
TOTAL EXPENDITURES - 91,625 91,625
REVENUES OVER (UNDER) EXPENDITURES -$ 31,159$ 31,409$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - -
TRANSFERS OUT (2)- -
TOTAL OTHER FINANCING SOURCES - - -
NET CHANGE IN FUND BALANCE -$ 31,159$ 31,409$
EST. FUND BALANCE - JANUARY 1 2026 0$ 88,356$ 365,195$
EST. FUND BALANCE - DECEMBER 31 2026 0$ 119,515$ 396,604$
1) Debt Levy Reduction plan calles for reduced levy
COMBINED TAX
ABATEMENT
TAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDS
64
65
•Budget Calendar
•How Are My Taxes Used?
•Salaries
•City Fund Balances
•Financial Management Policy
•Exhibit A
BUDGET INFORMATION
66
St. Anthony Budget Calendar followed for 2026 Budget
(Significant Steps)
•January 15-17, 2025: Goal Setting, Financial Management and Planning
•February 11, 2025: Public Hearing/Provide Residents with an opportunity to have input process.
•April - May: Staff Meetings with Department Heads – Discussion on 2026 Operating Budget and
Capital Budgets
•June 24, 2025: Council work session to review proposed infrastructure improvement schedule
and resulting 2026 Debt levy requirements, agree to approve 2026 Debt Levy and future Road
improvement schedule with preliminary property tax levy
•August 12, 2025: Council work session to review updated proposals for 2026 overall Property Tax
Levy and General Fund Budget
•August 26, 2025: Presentation of Proposed 2026 Budget & Property Tax Levy to the City Council
•September 09, 2025: Public Hearing to pass resolution setting the Preliminary 2026 Budget and
Property Tax Levy
•December 09, 2025: Public Hearing for Presentation of 2026 Operating Budget and Levy with
Public Input. Adoption of the 2026 Operating Budget and Property Tax
67
AVERAGE HOME VALUATION = $405,300
ANNUAL BUDGET TAXES =$1,995.59
ROAD LEVY TAXES = $690.53
CAPITAL IMPROVEMENTS $157.14
TOTAL CITY PROPERTY TAXES = $2,843.26
2026 TAX LEVY % OF TAXES
EXPENDITURES BUDGET EXPENDITURES BUDGET PAID
Mayor / Council 135,118$ 111,691$ 1.56%31.13$
Cable Franchise 79,456 - 0.00%-
General Management 392,474 324,426 4.53%90.44
Administrative Services 159,592 131,922 1.84%36.77
Financial Services 443,075 161,179 2.25%44.93
Legal 140,500 80,500 1.12%22.44
Planning 87,648 72,451 1.01%20.20
City Buildings 265,095 219,132 3.06%61.08
Emergency Management 104,846 86,668 1.21%24.16
Police Protection 3,990,014 3,182,742 44.46%887.22
Fire Protection 2,082,766 1,587,577 22.18%442.56
Inspections, Building/Plumbing/Heating/Health 210,040 - 0.00%-
Public Works 1,014,304 675,763 9.44%188.37
Parks 492,968 407,496 5.69%113.59
Other Expenditures (operating transfers)117,300 117,300 1.64%32.70
GENERAL FUND TOTAL EXPENDITURES 9,715,196$ 7,158,845$ 100.00%$1,995.59
ROAD LEVY 2,562,181$ $690.53
PUBLIC FACILITIES - P/W & FIRE -$ $0.00
TAX ABATEMENT -$ $0.00
CIP LEVY 478,700$ $157.14
TOTAL LEVY 10,199,726$ $2,843.26
How are my taxes used? - 2026
68
Positions From To
Elected Officials Mayor NA 8,700$
Mayor – Pro Tem NA 7,956$
Council Member NA 7,200$
City Manager NA 171,912$
Departmental Directors and Chiefs 127,549$ 176,116$
Departmental Assistants 86,070$ 159,750$
Senior Fire and Police 107,254$ 134,112$
All Other Full-time Employees:
Union
Fire Fighter 78,449$ 107,254$
Police - Patrol / Sergeant 99,219$ 153,710$
Public Works / Mechanic 76,045$ 95,317$
Non-Union Finance 63,203$ 81,501$
Liquor 51,002$ 51,002$
Police 52,583$ 89,445$
Part-time Employees:
From To
Volunteer Firefighters 21.63$ 22.28$
Code Enforcement Officers 24.08$ 24.15$
Liquor Clerks 16.25$ 18.05$
2026 Salary Range
2026 Hourly Rate
69
47637
The audited Funds discussed below had a cumulative fund balance of $55,292,970 at 12/31/2024. A review
of those funds and a description of their intended sources and uses for budget years 2025 and 2026 are as
follows:
General Fund (101) – $5,451,736
The General Fund provides resources for financing general services and daily operations of the City including
Administration, Finance/Insurance, Police, Fire, Public Works and Parks Maintenance. The fund balance
represents the City’s working capital and reoccurring pre–payments.
Forfeiture Fund (230) – $56,980
This Special Revenue Fund’s revenues are derived from the sale of vehicles and other seized assets
confiscated for driving under the influence and drug–related offenses. State statute restricts the use of
these funds to supplement the Police Department’s operating fund for use in DUI/Drug–related
enforcement, education and training.
HRA Debt Service and HRA Project (various 300’s funds combined) – $5,977,403
These funds were established to account for the City’s HRA and TIF district projects. The TIF revenues are
used to pay retire related debt associated with TIF project costs.
HRA General Fund (301) – $912,721
The HRA oversees the commercial and residential redevelopment activities in the community. The HRA
General Fund allows for the payment of administrative costs which are associated with advancing
development within the City.
Capital Equipment Fund (401) – $716,023
The Capital Equipment Fund is used for major capital equipment purchases (refer to the Capital Equipment
Plan). Current funding is derived of Capital Improvement Levy, Road State aid and proceeds from the sale of
existing equipment. Additional funding was established in 2016 and 2017 to phase out the transfers of Liquor
operating profits and to provide additional support for replacing equipment used in daily operations. An
annual levy was established in 2019 in recognition of inflationary impacts over time.
Equipment Certificates Fund (402) – $6,625
This fund supports the bond payments for the Equipment Certificates issued in 2016 for the purchase of a
fire truck. The 2017 bonds will be retired in 2027.
Public Utilities Infrastructure (450) – $3,499,812
The Public Utilities Fund was established with a cash settlement that the City received from the United States
Army and Honeywell as damages for contaminating the City’s water supply.
In 2016 the City made a claim under the existing agreement for damages due to a previously undetected
contaminant (1.4 Dioxin). The Army and the City working together reached a settlement in the fall of 2016.
The settlement will provide funding for an additional treatment process to remove the contaminant from the
drinking water. In connection with this recent settlement the Water Filtration Fund was closed and its assets
were transferred for utility operating and capital needs. The 2016 Army settlement proceeds along with
Water Filtration transfer proceeds established the Public Utilities Infrastructure Fund. The Public Utilities
CITY FUND BALANCES
70
Infrastructure Fund will be the capital fund used prospectively to fund capital needs of the water, sanitary
sewer and fiber optic utilities.
Park Improvement Fund (501) – $360,546
The Park Improvement Fund provides for the renovation and refurbishing of the City’s park system. Current
revenue sources are donations from private sources and park land dedication fees. The fund revenues are
designated for park improvements.
Tax Abatement Bond Fund and HSIP Tax Abatement (502/536) – $327,618
This fund supports the bond payments for the Tax Abatement Bonds issued in 2009 for Park Improvements
and Tax Abatement Bonds issued in 2016 for sidewalk and intersections safety improvements. The 2009
bonds will be retired in 2025, eliminating annual debt service of approximately $175,000. The 2016 bonds
will be retired in 2026, eliminating the annual debt service of approximately $98,000.
Revolving Fund (509) – $1,565,456
The Revolving Fund has served as the general improvement fund for miscellaneous projects. City Council has
designated the use of this fund to projects such as park improvements, capital equipment purchases,
computer technology, street improvements and contingencies for emergency expenditures.
Building Improvement Fund (510) – $636,267
The fund was established to provide funding for infrastructure and non–recurring maintenance costs for City
owned buildings and structures throughout the Village. Funding of these projects was established in the
2013 Budget by transferring from the Community Center Fund and Liquor proceeds beginning in 2014. In
2016 a Building Improvement Levy replaced the use of Liquor proceeds. In 2019 an annual increase in the
Building Improvement levy was established in recognition of inflationary impacts over time.
Street Improvement Bond Fund (various funds combined) – $3,589,402
The Street Improvement Bond Fund was established to provide debt financing for the street improvements.
The debt issuance will be repaid with funds derived from the Road Improvement Levy, special assessment
collections, and debt reduction transfers.
Street Improvement Construction Fund (various funds combined) – $74,072
This fund accounted for the costs associated with the feasibility and design costs, mill and overlays, sidewalk
improvements, intersection improvements, street lighting improvements and construction costs associated
with planned street improvements.
Community Services/City Hall Fund (601) – $255,875
The Community Services/City Hall Fund is used to fund the operation and maintenance of the City Hall
building. Funding is comprised of annual rent charges of $127,300 from I.S.D. #282 for the Community
Services portion of the building and a rent transfer from the General Fund for the segment of the building
used for City Hall.
Water/Sewer/Water Plant Fund (701) – $19,299,353
The Water/Sewer/Water Plant Fund is an enterprise fund used to provide water and sewer services to the
community. Funding for operation and maintenance of the system is provided on a user–fee basis, which is
based on consumption. The fund balance is substantially comprised of capitalized water mains, sewer mains,
water treatment plant, lift stations, machinery and equipment.
71
Liquor Fund (705) – $3,152,099
The Liquor Fund is an enterprise fund used to account for operations from the City’s municipal liquor stores.
Profits from operations are directed to reducing the general fund levy. The fund balance is substantially
comprised of inventory, buildings, and fixtures.
Stormwater Utility Fund (706) – $9,410,982
The Stormwater Utility Fund was established in 2015. The primary source of revenues for this fund is the
stormwater charges. These charges are used for stormwater maintenance costs, stormwater capital
equipment, and flood control projects along with providing funds for Debt Levy relief in connection with the
annual infrastructure improvements. The fund balance is substantially comprised of capitalized stormwater
infrastructure and land.
Severance Fund (901) – $263,964 (Cash)
The Severance Fund is a restricted use fund that provides funding for employee personal leave and comp–
time severance paid upon their termination of employment with the City. The City’s liability for 2023 totaled
$554,448. The City established an annual fund transfer in 2014 to meet severance obligations as they come
due.
72
73
CITY OF SAINT ANTHONY
FINANCIAL MANAGEMENT POLICY
12/31/2025
74
SUMMARY ................................................................................................................. I
REVENUE MANAGEMENT .......................................................................................... II
CASH AND INVESTMENTS .......................................................................................... III
RESERVES .................................................................................................................. IV
ANNUAL BUDGET ...................................................................................................... V
CAPITAL IMPROVEMENTS PLAN ................................................................................. VI
DEBT MANAGEMENT ................................................................................................. VII
ACCOUNTING, AUDITING, AND FINANCIAL REPORTING .............................................. VIII
RISK MANAGEMENT .................................................................................................. IX
EXHIBIT A
TABLE OF CONTENTS
75
I. SUMMARY
Scope:
The purpose of a Financial Management Policy is to document the City’s financial policies. These policies
establish principles that allow both Staff and Council members make consistent and informed financial
decisions.
Purpose:
The City of St. Anthony is responsible for the adequate funding of services desired by the public, including
the provision and maintenance of public facilities, and to carefully account for public funds. The City strives
to meet the funding required to provide local government services needed by the community.
The City will maintain or improve its infrastructure on a systematic basis to ensure everyone in the
community has access to quality neighborhoods and high-level City services. Prudent planners develop
adaptive policies that provide citizens with the best possible service value within the prevailing financial
context.
In order to achieve this purpose, this plan establishes City policy in the following areas:
• Revenue Management • Cash and Investments
• Operating Reserve • Budget
• Capital Improvement Plan • Debt Management
• Accounting, Auditing, Financial • Risk Management
Objectives:
• To provide both short-term and long-term future financial sustainability by ensuring adequate
funding for providing services needed by the community.
• To support the City Council’s policy-making by ensuring that important policy decisions are based on
accurate and complete information.
• To provide logical principles to guide the decisions of the City Council and management.
• To employ revenue policies, which prevent undue or unbalanced reliance on certain revenues;
distribute the cost of municipal services fairly; and provide adequate funding to operate desired
programs.
• To provide essential public facilities and prevent deterioration of the City’s public facilities and
infrastructure.
• To protect and enhance the City’s credit rating and prevent default on any municipal debt.
• To ensure the protection of all City funds through a good system of financial planning and accounting
controls.
FINANCIAL MANAGEMENT POLICY
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•To create a policy document for staff and Council members to refer to during financial planning,
budget preparation, and other financial management issues.
II. REVENUE MANAGEMENT
It is essential to manage the City’s revenue sources to provide maximum service value to the community.
Certain revenue sources, such as intergovernmental proceeds (LGA and other state aids) are outside of
direct City control and are consequently unaddressed by this policy. This policy establishes guidance for the
two major sources of City revenue: property taxes and fees/charges.
Property Taxes:
The property tax levy is the funding source for the gap between the cost of services and other city revenues.
The costs of City services, as annually defined and approved by the City Council will be funded first by the
City revenues and then by property tax levy.
Baseline parameters for determining the property tax levy include:
•Maintain current level of City Services
•Long-term protection of the City’s infrastructure.
•Meeting legal mandates imposed by outside agencies.
•Maintaining adequate fund balance and reserve funds sufficient to maintain or improve the City’s
bond rating.
Other Factors which can impact the annual Property tax levy included but are limited to the following
criteria:
•A clear expression of community expectation.
•The existence of community partnerships willing to share resources or cost.
Service Fees and Charges:
The City will establish service fees and charges wherever appropriate and to fairly allocate the full cost of
services to the users of those services. Specifically, the City will:
•Establish utility rates sufficient to fund both the operating costs and the replacement of capital
equipment items, plus maintain an adequate level of working capital.
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As part of the City’s enterprise effort, evaluate City services and pursue actions to accomplish the
following:
The City will charge fees, which reflect the total cost of the activity or programs.
Make services financially self-supporting or, whenever possible, strive to develop and maintain
them as profitable.
Establish user charges and fees at or near a level related to the direct, indirect, and overhead
cost of providing the services for the enterprise operations.
•Annually review City services and identify those for which charging user fees are appropriate. These
services will be identified as enterprise services and fees will be set for each. Included, as part of this
process, will include an analysis that compares our fees to that charged by other cities.
•Provide Administrative and Financial services which are entrepreneurial in nature. The intent of
entrepreneurial services will be to augment City revenues, enhance service level capacity and to create
efficiencies for both the City and its partners.
Selected criteria:
To determine the specific rate to charge a fee for services rendered, the rate criteria can be one of five
approaches:
1.Market Comparison
Attempt to set fees equal to the market rate.
2.Maximum set by External Source
Fees set by legislation, Uniform Building Code, etc.
3.Entrepreneurial Approach
Fees will be commensurate with cost while providing efficiencies not otherwise available
to the City.
4.Recover the Cost of Service
Program will be self-supporting.
5.Utility Fees
An analysis will be completed each year to determine the rates necessary to meet the
operating costs, encourage conservation, and provide for equipment replacement and
working capital.
III. CASH AND INVESTMENTS
Effective cash management is essential for fiscal management. Investment returns on funds not
immediately required can provide revenue for the City. Investment policies are in compliance with legal
and administrative requirements which protects the City funds being invested.
Legal Requirements:
Minnesota Statutes authorize and define an investment program for municipal governments.
A.Investment Instruments Authorization
The City of St Anthony shall invest in the following instruments as allowed by Minnesota Statutes:
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a. United States Treasury obligations
b. Federal Agency issues
c. Repurchase agreements (repo’s)
d. Certificates of deposit
e. Commercial paper - prime
f. Bankers acceptances – prime
g. Money Market funds investing exclusively in U. S. government agency issues
B. Supplemental Depositories
Administrative Process:
Investing the City funds shall be undertaken in a manner, which seeks to insure the preservation of capital
in the overall portfolio. Safety of principal is the principle objective; additionally, liquidity and yield are also
considerations. It is fundamental that money is available when needed; therefore, the investment goal is
to maximize yield while providing cash flow to meet expected needs.
The City shall seek to conduct its investment transactions with various investment security brokers and
qualifying banks. The qualifying bank or broker must have an established reputation and reliable operation.
The City will analyze market conditions and investment securities and attempt to secure the current market
rate of return on all investments consistent with security and liquidity requirements. Portfolio
diversification will be monitored so that investments are not concentrated in one institution, in one type of
investment, or purchased from one broker.
The investment portfolio strategy of the City is to invest in allowable instruments that at a minimum that
equal the return on three-month U.S. Treasury bills at time of investment, while seeking to augment returns
above this threshold consistent with budgetary cycles, economic conditions, risk limitations, and prudent
investment principles.
Investment officials participating in the investment process shall seek to act responsibly as custodians of
the public trust and shall avoid any transaction that might impair public confidence in the City of St.
Anthony’s ability to govern effectively.
IV. RESERVES
It is important for the financial sustainability of the City to maintain reserve funds for unanticipated
expenditures or unforeseen emergencies, as well as to provide adequate working capital for current
operating needs so as to avoid short-term borrowing.
Policy Statement:
1. The City will determine the disposition of any general fund surplus beyond the City’s minimum Fund
Balance as part of the annual budget process. These funds are available for appropriation by the
Council for unanticipated expenditures and unforeseen emergencies.
2. The City will maintain fund balances in the General and Special Revenue Funds at a level which will
avoid issuing short-term debt to meet the cash flow needs of the current operating budget.
Generally, the goal of the City is to maintain a minimum balance of 35-50% of the operating budget.
Within the general operating fund is the accounting of the Police and Financial contractual services.
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Since the City receives payments for these services and State aid, there are no reserves deemed
necessary for these expenditures.
V. ANNUAL BUDGET
The Annual Budget is the financial plan for funding the costs of City services, and infrastructure. The Annual
Budget includes the General Fund, the HRA Fund, the Special Revenue Funds, the Debt Service Funds and
the Long-Term Capital Funds Budgets. Enterprise operations are budgeted in separate Enterprise Funds.
1. The City Manager shall submit a budget in which appropriations shall not reasonably exceed the total
of the estimated revenues and available fund balance.
2. The City will coordinate the Long-Term Capital Funds Budgets with the development of the operating
budget. Operating costs associated with capital improvements will be projected for budget purposes
and that budget will be approved by the Council.
3. The budget will provide for adequate operation, maintenance, replacement of City equipment and
for their orderly replacement.
4. The impact on the operating budget from any new programs or activities being proposed should be
minimized by providing funding with newly created revenues whenever possible.
5. The City will maintain a budgetary control system to help it adhere to the budget.
6. The City administration will prepare monthly reports comparing General Fund actual revenues and
expenditures to the budgeted amounts.
7. The Annual budget will provide for the major goals to be achieved and the services and programs to
be delivered for the level of funding provided.
8. Enterprise fund budgets operating expenses, depreciation and any debt services costs shall be
balanced with operating revenues. Positive cash flow from Utility based operations can be transfer
to the Utility’s capital fund for the replacement costs of Utility’s buildings, equipment and
infrastructure. The long-term transfer needs will be considered when establishing rates and charges
for services. Cash flow from Liquor based operations can be transferred for General Fund operations.
9. Each year, the City Council will approve an Annual budget to establish the total budgeted
expenditures. The City Manager will be allowed to reallocate budgeted expenditures between
departments and programs as needed during the year.
VI. CAPITAL IMPROVEMENTS
The demand for services and the cost of constructing and maintaining the City’s infrastructure is always
present. The Long-Term Capital Funds Budgets provide a realistic projection of community needs, the
meeting of those needs, and a framework to support City Council prioritization of those needs.
Capital improvements include the scheduling of public improvements for the community over a 15- year
period, and consider the community’s financial capabilities as well as its goals and priorities. A “capital
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improvement” is defined as any major nonrecurring expenditure for physical facilities of government.
Typical expenditures are the construction of roads, stormwater improvements utilities, parks, vehicles and
capital equipment replacement. Capital improvements are directly linked to goals and policies, land use,
community needs and sections of the Comprehensive Plan.
Infrastructure Improvements Process:
Devise proposed funding sources for proposed Infrastructure Improvements projects (typically
streets, utilities and stormwater). Recommended funding sources will be clearly stated for each
project.
Analyze debt service related to new projects. Each project, when applicable, will include its separate
impact on the tax levy and/or utility charges as well as its total dollar cost.
Project and analyze total debt service related to the total debt of the City.
A debt study will be provided summarizing the impact of the project, review of the revenues and
proposed debt.
The City Council will evaluate all proposed Capital Improvements and decide on the following:
Project Prioritization
Funding Source
Acceptable Financial Impact on Tax Levy, Total Debt, or Utility Rate Levels.
VII. DEBT MANAGEMENT
The use of borrowing and debt is a revenue source available to the City. Debt as a mechanism, allows capital
improvements to advance when needed. Financing can reduce long-term costs due to inflation, prevent
lost opportunities, and equalize the costs of improvements to present and future constituencies.
Debt management is an integral part of the financial management of the City. Adequate resources must be
provided for the repayment of debt, and the level of debt incurred by the City must be effectively controlled
to amounts that are manageable and within levels that will maintain or enhance the City’s credit rating. A
goal of debt management is to stabilize the overall debt burden and future tax levy requirements to ensure
that issued debt can be repaid and prevents default on any municipal debt.
Debt Management Practices:
Prudent use of debt provides fiscal and service advantages. Overuse of debt places a burden on the fiscal
resources of the City and its taxpayers. The following guidelines provide a framework and limit on debt
utilization:
1.The City will confine long-term borrowing to planned capital improvements.
2.The City will not use long-term debt for current operations.
3.The City will pay back debt within a period not to exceed the expected useful life of the street
project, with at least 50% of the principal retired within two-thirds of the term of the bond issue.
4.Total general obligation debt shall not exceed 2% of the total market valuation of taxable property
in the City.
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5. Direct net debt (gross debt less available debt service funds) shall not exceed 3% of the total market
valuation of taxable property in the City.
6. The City will maintain good communications with bond rating agencies regarding its financial
condition. The City will follow a policy of full disclosure in every financial report and bond
prospectus.
7. The City will use refunding mechanisms to reduce interest cost when economically feasible.
8. The City will manage the Debt Levy associated with its Road Improvement Program to reduce the
overall future high point of levy requirements during the final years of the program. The City will
apply future unencumbered utility charges; Municipal State Aid fund, excess bond balances and
one-time revenue sources to accomplish this reduction in future levy requirements (Debt Levy
Reduction plan). See Exhibit A for the current projections of the Debt Levy Reduction plans
impact.
VIII. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
The key to effective financial management is to provide accurate, current, and meaningful information
about the City’s operations to guide decision making that enhance and protect the City’s financial position.
Policy Statement:
1. The City’s accounting system will maintain records on a basis consistent with generally accepted
accounting standards and principles for local government accounting as set forth by the
Government Accounting Standards Board (GASB) and in conformance with the State Auditor’s
requirements per State Statutes.
2. The City will establish and maintain a high standard of accounting practices.
3. The City will follow a policy of full disclosure written in clear and understandable language in all
reports on its financial condition.
4. A primary goal of the Finance Department is to provide timely monthly, quarterly and annual
financial reports to users.
5. An independent public accounting firm will perform an annual audit and issue an opinion on the
City’s financial statements.
6. The City Council will review the audit report, approve its findings and meet with the Auditor to
discuss any questions they might have in regard to the audit.
IX. RISK MANAGEMENT
A comprehensive risk management plan seeks to manage the risks of loss encountered in the operations of
an organization. Risk management involves such key components as risk avoidance, risk reduction, risk
assumption, and risk transfers through the purchase of insurance. The purpose of establishing a Risk
Management Policy is to help maintain the integrity and financial stability of the City, protect its employees
from injury, and reduce overall costs of operations.
Policy Statement:
1. The City will maintain a Risk Management Program that will minimize the impact of legal liabilities,
natural disasters or other emergencies through the following activities:
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a.Loss prevention - prevent losses where possible
b.Loss control - reduces or mitigates losses
c.Loss financing - provide a means to finance losses
d.Loss information management - collects and analyzes data to make prudent prevention, control
and financing decisions
2.The City will review and analyze all areas of risk in order to, whenever possible, avoid and reduce risks
or transfer risks to other entities. Of the risks that must be retained, it shall be the policy to fund the
risks which the City can afford and transfer all other risks to insurers.
3.The City will maintain an active safety committee comprised of City employees.
4.The City will periodically conduct educational safety and risk avoidance programs within its various
divisions.
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