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2025.09.15 CC Packet - Midyear Budget Workshop Packet
1.Call to Order 2.Roll Call 3.Presentation of 2026 Budget 4.Discussion Topics Reclamite Personnel Policy Hopkins Schoolhouse 5.Direction to Staff 6.Adjournment Mayor: Tom Weidt Councilmembers: Becky Petryk, Ward 1 Ben Krull, Ward 2 Dave Strub, Ward 3 Mike Miron, At Large City Council Agenda Midyear Budget Workshop Monday, September 15, 2025 5:30 p.m. Address: 14669 Fitzgerald Ave. N. Hugo, MN 55038 Phone: 651-662-6300 Website: www.ci.hugo.mn.us 2026 BUDGET DOCUMENT CITY OF HUGO, MINNESOTA 1st Draft Council Workshop September 15, 2025 Page General Fund Revenues 1 - 2 General Fund Expenditures 3 - 10 Tax Levy Recap & Tax Rate Calculations 11 2026 Budget TABLE OF CONTENTS CITY OF HUGO 2026 GENERAL FUND REVENUE BUDGET LINE ACCOUNT 2024 2025 2026 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 1 Current Ad Valorem 8,321,140$ 8,417,420$ 9,045,383$ General tax levy reduced by fiscal disparities 2 Fiscal Disparities 646,041$ 722,616$ 817,348$ Certified by Washington County 3 Delinquent Taxes -$ -$ -$ Offset by reduction in current ad valorem 4 Property Taxes 8,967,181$ 9,140,036$ 9,862,731$ 5 Mobile Home Tax 5,256$ 5,873$ 6,590$ 4-year average 6Payments in Lieu of Taxes 3,724$ 3,778$ 3,908$ Mueller Manor 4-year average 7 Excess TIF Distribution -$ -$ -$ Downtown TIF District decertification 8 Non Levy Related Taxes 8,980$ 9,651$ 10,498$ 9 Cable TV Franchise Fee 164,630$ 164,959$ 143,810$ 5% gross revenue fee 10 Nextera Wireless (Earthlink) Franchise Fee 460$ 460$ 320$ 5% gross revenue fee ($80/quarter) 11 Franchise Taxes 165,090$ 165,419$ 144,130$ 12 Penalties & Interest 2,705$ 3,277$ 3,959$ Late tax & assessment payments 13 Penalties & Interest 2,705$ 3,277$ 3,959$ 14 License Application Fees -$ -$ -$ Assumes no new licensees 15 On-Sale Liquor 11,500$ 11,500$ 11,500$ 5 @ $2,300 16 On-Sale 3.2 Beer 300$ 300$ 300$ 2 @ $150 17 On-Sale Wine 400$ 400$ 400$ 2 @ $200 18 On-Sale Club 200$ 200$ 200$ 1 @ $200 19 On-Sale Sunday 1,400$ 1,400$ 1,400$ 7 @ $200 20 Off-Sale Liquor 500$ 500$ 500$ 5 @ $100 21 Off-Sale 3.2 Beer 200$ 200$ 200$ 2 @ $100 22 Temporary Liquor 135$ 135$ 135$ 9 days @ $15 23 Alcoholic Beverages 14,635$ 14,635$ 14,635$ 24 Utility Installers 750$ 750$ 750$ 10 @ $75 25 Mining Permits 275$ -$ 275$ 1 @ $275 (2-year license) 26 Waste Haulers 990$ 990$ 990$ 6 @ $165 27 Hazardous Waste Collection Fees -$ -$ -$ 2 @ $300 (Wash Co Holding Own Events) 28 Auto Dismantling 200$ -$ 200$ 1 @ $200 (2-year license) 29 Peddlers Permits 475$ 375$ 375$ 15 @ $25 30 Tobacco Licenses 500$ 500$ 500$ 5 @ $100 31 Cannabis Registration Fee -$ -$ -$ Initial Registration Fee 32 Cannabis Renewal Fee -$ -$ -$ Registration Renewal Fee 33 Gaming Licenses -$ -$ -$ These fees were dropped from fee schedule 34 Business Licenses 17,825$ 17,250$ 17,725$ 35 Building Permits 65,800$ 65,800$ 65,800$ 50 housing units @ $1,316 36 Surcharge Retention 125$ 125$ 125$ 50 housing units @ $2.50 37 Plumbing Permits 3,700$ 3,700$ 3,700$ 50 housing units @ $74 38 Mechanical Permits 6,950$ 6,950$ 6,950$ 50 housing units @ $139 39 Electrical Permits 3,980$ 3,980$ 3,980$ 20% of total permit fee 40 Driveway Permits 1,375$ 1,375$ 1,375$ 25 housing units @ $55 41 Right of Way User Permit 60$ 60$ 60$ 2 @ $30 42 Utility Permits 1,500$ 1,500$ 1,500$ 50 housing units @ $30 43 SAC Charge Retention 1,243$ 1,243$ 1,243$ 50 housing units @ $24.85 44 Technology Fees 800$ 800$ 800$ 400 permits @ $2 45 Conditional Use/Special Use Permits 1,000$ 1,000$ 1,000$ 4 @ $250 46 Special Event Permits 375$ 375$ 375$ 5 @ $75 47 Special Event Sign Permits 60$ 60$ 60$ 3 @ $20 48 Burning Permits 375$ 375$ 375$ 15 @ $25 (includes commercial) 49 Non Business Permits 87,343$ 87,343$ 87,343$ 50 Market Value Credit - Agricultural -$ -$ -$ Reduces Current Ad Valorem Revenue 51 Fire Insurance Aid 111,336$ 133,642$ 133,642$ Pass-thru to Fire Relief Assn 52 Fire Insurance Aid - Supplemental 20,246$ 21,078$ 21,078$ Pass-thru to Fire Relief Assn 53 Supplemental Benefit Reimbursement -$ -$ -$ Pass-thru to Fire Relief Assn 54 Fire Training Reimbursement 5,000$ 5,000$ 5,000$ State fire training reimbursement 55 Presidential Nominating Primary Reimburse -$ -$ -$ Next nominating primary in 2028 56 State Aid for Street Maintenance 196,373$ 206,373$ 216,373$ Allocation from State for maintenance 57 Pera Rate Increase Aid -$ -$ -$ This aid program was not renewed 58 State Grants & Aids 332,955$ 366,093$ 376,093$ 59 Recycling Grant 32,120$ 32,450$ 33,050$ County grant agreement 60 County Grants & Aids 32,120$ 32,450$ 33,050$ 61 Met Council Grants -$ -$ -$ Livable Communities Grant 62 Other Grants & Aids -$ -$ -$ 63 Recording Fees -$ -$ -$ Break-even account 64 Zoning & Subdivision Fees 5,000$ 5,000$ 5,000$ Rezonings, lot splits, etc. 65 Engineering Fees 34,131$ 34,131$ 34,131$ City road projects & charge out to developments 66 Plan Check Fees 25,525$ 25,525$ 25,525$ 25 units @ $737 plus 25 @ $284 67 Building Inspection Services: 68 - Lino Lakes -$ -$ -$ Shared services JPA 69 - Scandia 11,600$ 11,600$ 11,600$ Shared services JPA 70 - Plan Check Fees - Scandia -$ -$ -$ Shared services JPA 71 Public Works Mowing Charges -$ -$ -$ Tall grass and weed mowing 72 CPR Training Fees -$ -$ -$ Training of senior housing employees 73 Publication Sales 25$ -$ -$ Most documents are on-line 74 Returned Check Fees 30$ 30$ 30$ 1 @ $30 75 Assessment Searches 60$ 60$ 30$ 1 @ $30 76 Recreation Program Fees -$ -$ -$ Facility use and program charges 77 Charges For Services 76,371$ 76,346$ 76,316$ 78 Court Fines 39,582$ 40,675$ 42,667$ 6-year average 79 Tobacco/Liquor License Violations -$ -$ -$ Let's hope this is zero 80 Fines and Forfeits 39,582$ 40,675$ 42,667$ 81 Investment Earnings: 82 - Interest Earnings-$ -$ -$ Fixed rate investments 83 - Change in Value of Investments -$ -$ -$ Depends on movement in interest rates 84 Oneka Room & Rice Lake Centre Rent 4,000$ 5,000$ 6,000$ 60 bookings @ $100 85 Hanifl Park Shelter Rent 2,000$ 2,000$ 2,500$ 25 bookings @ $100 86 Lions Park Conference Room Rent 3,500$ 4,500$ 4,500$ 45 bookings @ $100 87 Lions Park Pavilion Rent 5,500$ 8,250$ 13,750$ 25 bookings @ $550 88 Fire Department Room Rent -$ -$ -$ 0 booking @ $100 89 Park Shelter Permits -$ -$ -$ 0 bookings @ $5 90 Contributions & Donations -$ -$ -$ Private Foundation Grant for Election Expenses Page 1 CITY OF HUGO 2026 GENERAL FUND REVENUE BUDGET LINE ACCOUNT 2024 2025 2026 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 91 Sale of Scrap Metal -$ -$ -$ Not a steady source of revenue 92 Miscellaneous Revenues 15,000$ 19,750$ 26,750$ 93 General Fund Revenues Prior to Transfers 9,745,152$ 9,958,290$ 10,681,262$ 94 Transfers In 150,840$ 161,000$ 166,190$ Public Safety Aid from Special Revenue Fund for New Deputy (2024 - 2028) 95 Other Financing Sources 150,840$ 161,000$ 166,190$ 96 General Fund Revenues (Total) 9,895,992$ 10,119,290$ 10,847,452$ Page 2 CITY OF HUGO 2026 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2024 2025 2026 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 1 Mayor 8,125$ 8,125$ 8,125$ 65 meetings @ $125 2 Council Ward I 6,500$ 6,500$ 6,500$ 65 meetings @ $100 3 Council Ward II 6,500$ 6,500$ 6,500$ 65 meetings @ $100 4 Council Ward III 6,500$ 6,500$ 6,500$ 65 meetings @ $100 5 Council At Large 6,500$ 6,500$ 6,500$ 65 meetings @ $100 6 Part-time Wages 34,125$ 34,125$ 34,125$ 7 Fica 2,116$ 2,116$ 2,116$ 6.20% of wages 8 Medicare 495$ 495$ 495$ 1.45% of wages 9 Worker's Compensation 253$ 267$ 284$ $34,125/100*.80 (new rules, now full wage & March - March) 10 Travel & Training 3,500$ 3,500$ 3,500$ LMC elected officials training 11 Dues 40$ 40$ 40$ Minnesota Mayors Association 12 Mayor and City Council 40,529$ 40,543$ 40,560$ 13 Publish legal notices 3,000$ 3,000$ 3,000$ Required by state statutes 14 Help wanted advertisements 2,000$ 2,000$ 2,000$ Seasonal positions & staff attrition 15 Publish ordinances 2,000$ 2,000$ 2,000$ Required by state statutes 16 Ordinances and Proceedings 7,000$ 7,000$ 7,000$ 17 City Administrator 106,548$ 116,950$ 122,143$ 50% of Pay Grade 14 Max 18 - 27 Pay Periods in 2024 3,827$ -$ -$ One pay period at 2023 salary level 19 Administrative Intern 21,840$ 21,840$ 21,840$ 1,040 hours @ $21.00 20 Pera 8,278$ 8,771$ 9,161$ 7.5% of salary 21 Fica 6,581$ 6,813$ 7,046$ 6.20% of salary (up to $91,800) 22 Medicare 1,917$ 2,012$ 2,088$ 1.45% of salary 23 Deferred Compensation 8,524$ 9,356$ 9,771$ 4% of salary (matching basis) 24 - 27 Pay Periods in 2024 307$ -$ -$ One pay period at 2023 salary level 25 Health Insurance 30,167$ 34,955$ 40,299$ HealthPartners High-Deductible Plan 26 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 27 Dental Insurance 1,760$ 1,810$ 1,901$ Delta Dental 28 Worker's Compensation 2,545$ 2,860$ 3,100$ $266.126/100*1.12 (March - March) 29 Reimbursement for Use of Personal Vehicle 9,000$ 9,000$ 9,000$ $750 per month 30 Office Supplies 11,000$ 13,000$ 15,000$ Most supplies are charged here, computers 31 - Netmotion Services 500$ 500$ 500$ Remote Connection 32 Duplicating Supplies 2,200$ 2,200$ 2,200$ Copy paper 33 Office Machine Repairs 500$ 500$ 600$ Office machine repairs 34 Computer Technical Support - Metro Inet 65,669$ 75,336$ 86,742$ 28 of 51 computers 35 - Network Switch Replacements 5,000$ 5,000$ 5,000$ City of Roseville 36 - Facility Wi-Fi 2,700$ 2,700$ 2,700$ City of Roseville 37 - Adobe Volume License 1,200$ 1,200$ 1,200$ City of Roseville 38 Telephone System Support - City of Roseville 3,835$ 4,192$ 3,794$ 60% of annual cost 39 Telephone Service: 40 - Allstream Analog Services (fax lines) 1,500$ 1,620$ 2,220$ $185/month (Allstream) 41 - Cellular Phone Charges 1,920$ 1,980$ 2,040$ $170/month (T-Mobile) + equip upgrades 42 - Data Plan for Cradle Point at RLC 720$ 720$ 720$ $60/month Allows for keycard access at Rice Lake Center 43 Postage Permits 650$ 650$ 650$ First class bulk mailing permits 44 Postage Meter 6,000$ 6,000$ 6,000$ Replenish postage meter 45 Individual Mailings 150$ 150$ 150$ Includes overnight delivery charges 46 Web Hosting/Management Fees (Catalis) 2,200$ 6,000$ 6,500$ Annual charges 47 - Extended Storage Plan 500$ -$ -$ Annual charges - all combined with web hosting/management fees 48 - Superforms Annual Service 575$ -$ -$ On-line fill in forms - all combined with web hosting/management fees 49 Website Maintenance (new site) 10,000$ -$ -$ Hosting, security & support - completed in 2024 50 - Website Design 40,000$ -$ -$ Update website - completed in 2024 51 Business Internet - Comcast/VPN 8,400$ 9,000$ 9,300$ $775/month 52 Business Cable - Comcast 600$ 720$ 720$ $60/month 53 Travel & Training 5,000$ 5,000$ 5,000$ Local & national conferences 54 Room Scheduling Software Annual Support 3,500$ 4,000$ 4,500$ Civic Rec annual support (1/2) 55 Copy Machine Lease & Mntc - Loffler 8,100$ 8,400$ 8,700$ $725/month 56 Overages Charges (includes color copies) 500$ 2,000$ 2,000$ Copies in excess of allowed amount (new contract) 57 Bus Rental - City Tour 1,250$ 1,500$ 1,750$ Council/Commissions city tour 58 Postage Meter Rental 1,140$ 1,200$ 1,260$ $105/month 59 Dues and Memberships 3,000$ 3,200$ 3,200$ Professional memberships 60 Room Scheduling Software: 61 - Civic Rec Rental Software -$ -$ -$ Room rental scheduling software (1/2) 62 - GIS Integration -$ -$ -$ GIS Integration into Civic Rec Software (1/2) 63 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 64 City Administrator 391,603$ 373,135$ 400,794$ 65 Part-time Wages - Meetings 3,000$ 3,150$ 3,294$ 120 hours @ $27.45 66 Fica 186$ 195$ 204$ 6.20% of wages 67 Medicare 44$ 46$ 48$ 1.45% of wages 68 Worker's Compensation 19$ 21$ 24$ $3,294/100*.70 (March - March) 69 A/V System Parts & Repairs/Tech Service 3,000$ 3,000$ 3,000$ Electronic equipment repairs 70 Web Streaming 9,600$ 10,560$ 13,500$ Hosted web streaming services - upgraded (Granicus) 71 - Cablecast 1,050$ 1,100$ 1,150$ Tightrope renewal 72 Travel & Training -$ -$ -$ Use of TV access equipment 73 Equipment Upgrades 5,000$ 5,000$ 5,000$ Upgrades for in-person & virtual meetings 74 Audio/Video 21,899$ 23,072$ 26,220$ 75 Election Judges:Primary and General Elections in 2026 76 - 240 hrs x $14.00 (head judges) 3,300$ -$ 3,360$ Head Judges = $14.00/hour 77 - 240 hrs x $13.50 (asst head judges) 2,915$ -$ 3,240$ Asst Head Judges = $13.50/hour 78 - 1,025 hrs x $13.00 (judges) 13,069$ -$ 13,325$ Judges = $13.00/hour 79 Presidential Nominating Primary Wages -$ -$ -$ Reimbursed by State of Minnesota 80 Worker's Compensation 256$ 268$ 286$ $19,925/100*1.38 (March - March) 81 Election Supplies 4,000$ -$ 4,500$ Precinct boxes with supplies 82 Travel & Training 3,000$ -$ 3,500$ Election judge training 83 Publish Notices & Sample Ballots 1,500$ -$ 1,500$ Publish sample ballots & notices 84 Automark, Tabulator & Poll Paid Mntc Fees 10,000$ 10,250$ 11,175$ Wash Co annual maintenance fee for voting equipment 85 Voting Booths 5,500$ -$ -$ 20 new voting booths @ $275 86 Elections 43,540$ 10,518$ 40,886$ 87 City Clerk 109,881$ 115,375$ 120,498$ Pay Grade 8 Maximum 88 - 27 Pay Periods in 2024 4,045$ -$ -$ One pay period at 2023 salary level 89 Deputy Clerk - Vacant 52,657$ 55,290$ 57,745$ Pay Grade 4 Minimum 90 Pera 12,494$ 12,800$ 13,368$ 7.5% of salary 91 Fica 10,328$ 10,581$ 11,051$ 6.20% of salary & wages Page 3 CITY OF HUGO 2026 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2024 2025 2026 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 92 Medicare 2,415$ 2,475$ 2,585$ 1.45% of salary & wages 93 Health Insurance - Clerk 14,132$ 16,156$ 18,471$ HealthPartners High-Deductible Plan 94 Health Insurance - Deputy 22,701$ 25,331$ 28,652$ HealthPartners High-Deductible Plan 95 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 96 Dental Insurance - Clerk 615$ 625$ 656$ Delta Dental 97 Dental Insurance - Deputy 1,760$ 1,810$ 1,901$ Delta Dental 98 Worker's Compensation 1,776$ 1,908$ 2,076$ $178,243/100*1.12 (March - March) 99 Office Supplies 2,800$ 3,000$ 3,000$ Minute books, recording supplies, computers 100 - Netmotion Services 1,000$ 1,000$ 1,000$ Remote Connection 101 Laserfiche: 102 - OPG-3 12,715$ 12,715$ 6,357$ Support, Training & Scanning 103 - City of Roseville - Laserfiche License 6,715$ 6,715$ 6,715$ Laserfiche license 104 Recodification:Incorporate ordinance changes 105 - Annual Admin Support Fee 375$ 400$ -$ Municipal Code Corporation - 2026 included in Supplemental Page Fee 106 - Annual Code on Internet Fee 700$ 750$ 800$ Municipal Code Corporation 107 - Supplemental Pages 2,200$ 2,400$ 2,600$ Municipal Code Corporation - New Subscription Service Model 108 Zoom Video Conferencing Fees 1,300$ 1,350$ 1,400$ Virtual meeting fees 109 Travel & Training 3,000$ 3,000$ 3,000$ Clerks conferences & software training 110 Notary Public Fee -$ -$ -$ Notary Public Fee 111 Dues 500$ 500$ 500$ Professional memberships 112 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 113 City Clerk 266,109$ 276,181$ 284,375$ 114 Finance Director 137,049$ 150,376$ 164,123$ Pay Grade 11 Step 5 115 - 27 Pay Periods in 2024 4,827$ -$ -$ One pay period at 2023 salary level 116 Accounting Clerk 59,240$ 63,098$ 68,863$ Pay Grade 4 Step 4 117 - 27 Pay Periods in 2024 2,181$ -$ -$ One pay period at 2023 salary level 118 Finance/P.W. Admin Asst 28,753$ 31,549$ 34,432$ Pay Grade 4 Step 4 (50%) 119 - 27 Pay Periods in 2024 1,013$ -$ -$ One pay period at 2023 salary level 120 Pera 17,480$ 18,377$ 20,056$ 7.5% of salary 121 Fica 14,450$ 15,191$ 16,580$ 6.20% of salary 122 Medicare 3,379$ 3,553$ 3,878$ 1.45% of salary 123 Health Insurance - Director 14,920$ 17,017$ 19,659$ HealthPartners High-Deductible Plan 124 Health Insurance - Clerk 22,701$ -$ -$ HealthPartners High-Deductible Plan 125 In Lieu of Health Insurance - Clerk -$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap) 126 In Lieu of Health Insurance - Assistant 3,000$ 3,000$ 3,000$ Coverage thru spouse ($500/month cap) (50%) 127 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 128 Dental Insurance 3,605$ 3,125$ 3,281$ Delta Dental 129 Worker's Compensation 2,484$ 2,740$ 3,115$ $267,418/100*1.12 (March - March) 130 Office Supplies 6,000$ 6,500$ 6,500$ Payroll & accounts payable forms, computers 131 - Citrix License (County Manatron Access) 210$ 220$ 230$ Access county tax database program 132 - Netmotion Services/Remote 925$ 925$ 925$ Remote Connection 133 ACFR Review Fees 550$ 575$ 600$ Certificate of achievement program 134 End of Year Tax Statistics 525$ 525$ 525$ From Washington County (increased fees) 135 Auditing Services 10,250$ 11,275$ 12,403$ Annual audit fees 136 - Single Audit Fees - COVID 19 grant funds 7,000$ 7,500$ -$ Federal grant in excess of $1 Million 137 Accounting Services 42,390$ 44,510$ 46,736$ Implement GASB pronouncements & accounting assistance 138 Flex Plan Administration 900$ 1,080$ 1,296$ TASC - retain tax deductible status 139 Health Savings Account Administration 1,140$ 1,260$ 1,380$ Health Equity 140 COBRA Administration 1,200$ 1,440$ 1,500$ AT Group - COBRA administration 141 Continuing Disclosure Services 8,850$ 9,350$ 9,900$ Baker Tilly 142 Cellular Phone Charges 1,200$ 1,260$ 1,320$ Cellular phone charges + equip upgrades 143 Travel & Training 5,000$ 5,000$ 5,000$ On-Line accounting & finance courses 144 Publish Financial & Budget Statements 2,100$ 2,205$ 2,315$ Publish budget & financial statements 145 Notary Public Fee -$ 200$ 200$ Notary Public Fee 146 Maintenance Contracts 5,000$ 5,500$ 6,000$ FundBalance software support & upgrades 147 Finance Software Annual Support 50,000$ New software annual support 148 Dues 400$ 400$ 750$ Professional memberships; GFOA increased member dues 149 TIF District Maintenance Fee (County) -$ -$ -$ Decertify TIF Districts 150 Finance Software Implementation -$ -$ 100,000$ Implementation - current software end of life 12/31/2026 151 Finance Software Testing -$ -$ 25,000$ Testing - current software end of life 12/31/2026 152 Office Furniture & Equipment 3,000$ 3,000$ 3,000$ Non-electronic equipment 153 Finance Director 411,722$ 416,751$ 618,566$ 154 Assessing Services (Washington County) 106,965$ 110,760$ 115,520$ Assessing Services 155 Mobile Home Assessment Fees 1,480$ 1,510$ 1,550$ Mobile Home Assessment Fees 156 Assessor 108,445$ 112,270$ 117,070$ 157 Civil Legal Fees 46,125$ 48,375$ 50,625$ 225 hours @ $225 158 Criminal Legal Fees 64,500$ 68,370$ 75,240$ Flat fee 159 Criminal Legal Related Disbursements 4,850$ 5,141$ 5,655$ Related disbursements 160 Legal 115,475$ 121,886$ 131,520$ 161 Community Development Director 156,454$ 164,276$ 171,570$ Pay Grade 11 Max 162 - 27 Pay Periods in 2024 5,509$ -$ -$ One pay period at 2023 salary level 163 Associate Planner 72,778$ 79,856$ 87,152$ Pay Grade 6 Step 4 164 - 27 Pay Periods in 2024 2,564$ -$ -$ One pay period at 2023 salary level 165 Pera 17,798$ 18,310$ 19,404$ 7.5% of salary 166 Fica 14,713$ 15,136$ 16,041$ 6.20% of salary 167 Medicare 3,441$ 3,540$ 3,751$ 1.45% of salary 168 Health Insurance - CD Director 22,701$ 25,331$ 28,652$ HealthPartners High-Deductible Plan 169 Health Insurance - Planner -$ -$ 6,739$ HealthPartners High-Deductible Plan 170 In Lieu of Health Insurance - Planner 6,000$ 6,000$ -$ Coverage thru spouse ($500/month cap) 171 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 172 Dental Insurance - CD Director 1,760$ 1,810$ 1,901$ Delta Dental 173 Dental Insurance - Planner 615$ 625$ 656$ Delta Dental 174 Worker's Compensation 2,529$ 2,730$ 3,014$ $258,722/100*1.12 (March - March) 175 Office Supplies 4,500$ 5,000$ 5,500$ Planning publications, supplies, computers 176 - Netmotion Services 1,000$ 1,000$ 1,000$ Remote Connection 177 - Software Licenses 850$ 850$ 850$ Project management software - SmartSheet & DropBox 178 City-Link Mapping: 179 GIS Charges 7,000$ 8,000$ 10,000$ WSB web based GIS 180 DataLink Laserfiche Hosting Services 4,500$ 5,000$ 5,500$ WSB web based GIS 181 Consulting Assistance 65,000$ 32,500$ 10,000$ Apartments & Mixed Use Ordinances; partially completed in 2024 & 2025 182 Zoning Admin Contract: Page 4 CITY OF HUGO 2026 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2024 2025 2026 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 183 City Business 5,000$ 5,000$ 5,000$ Assistance with large developments 184 Comprehensive Plan Update -$ -$ 50,000$ 2050 Comp Plan 185 Postage 1,500$ 1,500$ 1,500$ Mailings to adjacent property owners 186 Travel & Training 2,000$ 2,500$ 3,000$ Annual constant 187 Notary Public Fee -$ 200$ -$ Notary Public Fee 188 Application Tracking Software Annual Support 3,500$ 3,500$ 3,500$ Software annual support 189 Dues and Memberships 2,000$ 2,000$ 2,000$ Professional memberships 190 Application Tracking Software 20,000$ 20,000$ 20,000$ Accept & track applications electronically 191 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 192 Planning and Zoning 425,712$ 406,664$ 458,730$ 193 Breakroom Supplies (CH, Oneka Room & RLC) 7,280$ 7,462$ 7,537$ Includes facility rental supplies + Rice Lake Center 194 Cleaning & Operating Supplies 6,450$ 6,611$ 6,677$ Cleaning & first-aid supplies + Rice Lake Center 195 Restroom & Building Supplies 3,465$ 3,552$ 3,641$ Restroom & building supplies + Rice Lake Center 196 Repairs and Maintenance 9,830$ 10,076$ 10,177$ Building repairs, maintenance & security system supplies 197 - HVAC Maintenance & Repairs 6,825$ 7,166$ 7,883$ Contracted mechanical services 198 - Pest Control 1,800$ 2,100$ 2,160$ $180/month 199 - Security System Annual Support 2,000$ 2,000$ 2,000$ Card & Fob Software upgrades (City Hall & RLC) 200 - Holiday Lighting 6,050$ 1,000$ 1,000$ Holiday lighting installation 201 - Rice Lake Center Signage 7,500$ 7,500$ -$ Sign for Rice Lake Center 202 Raingarden Supplies & Repairs 6,000$ 6,000$ 6,000$ Pump repairs, plantings & mulch 203 Small Tools and Equipment 1,225$ 1,325$ 1,425$ Annual constant 204 Liability Insurance 41,200$ 47,380$ 50,697$ Assumes no year-end dividends 205 Property Insurance 28,515$ 34,218$ 35,929$ Assumes no year-end dividends + Rice Lake Center 206 Electric Utilities - City Hall 18,245$ 19,431$ 20,208$ Rate Filing: 4% increase 207 Gas Utilities - City Hall 13,485$ 14,631$ 14,704$ Rate Filing: 8.2% increase 208 Refuse Disposal & Recycling Service 2,040$ 2,160$ 2,280$ $190/month City Hall 209 - Rice Lake Center Refuse Disposal 3,240$ 3,360$ 3,480$ $290/month RLC 210 Building Cleaning Services (Contractual) 8,400$ 8,700$ 10,800$ $900/month City Hall; increased services 211 - CH Exterior Window & Exterior Washing 1,585$ 1,664$ 1,706$ Additional services above cleaning contract 212 - Rice Lake Center Cleaning Services 4,080$ 4,200$ 4,320$ $360/month RLC 213 - CH, Oneka Room & RLC Carpet Cleaning -$ -$ 1,575$ Professional carpet cleaning 214 Weed Control 800$ 820$ 860$ Annual service bids 215 Alarm System Maintenance Agreement 3,000$ 3,500$ 4,000$ Annual testing and monitoring 216 - Alarm System Monitoring 520$ 598$ 688$ Nardini Alarm System IP monitoring 217 Improvements: 10,000$ 10,000$ 10,000$ Annual constant 218 General Gov't Buildings 193,535$ 205,454$ 209,745$ 219 Senior Engineering Technician 109,881$ 115,375$ 120,498$ Pay Grade 8 Maximum 220 - 27 Pay Periods in 2024 4,045$ -$ -$ One pay period at 2023 salary level 221 Overtime 16,484$ 17,308$ 18,075$ 208 hours (10%) @ overtime rate 222 Seasonal Part-Time Wages 21,240$ 22,225$ 23,370$ 615 hours x $38.00 223 In Lieu of Health Insurance 6,000$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap) 224 Pera 9,781$ 9,951$ 10,393$ 7.5% of salary & overtime 225 Fica 9,402$ 9,604$ 10,040$ 6.20% of salary & overtime 226 Medicare 2,199$ 2,246$ 2,348$ 1.45% of salary & overtime 227 Worker's Compensation 2,013$ 2,153$ 2,324$ $161,943/100*1.38 (March - March) 228 Office Supplies 3,000$ 3,200$ 3,400$ Office at PW facility, computers 229 - Netmotion Services 500$ 500$ 500$ Remote Connection 230 Motor Fuels 5,662$ 5,915$ 5,974$ Cyclical commodity 231 Repairs and Maintenance 1,500$ 1,500$ 1,500$ Vehicle maintenance 232 Small Tools & Equipment 3,500$ 4,000$ 4,500$ Misc equipment 233 Contract Engineering Fees 50,000$ 50,000$ 70,000$ Best guesstimate 234 - Highway 61 Turnback Visioning 50,000$ -$ -$ Vision plan for access points; paid in 2024 235 Personnel Testing 180$ 180$ 180$ Random employee testing 236 Cellular Phone Charges 1,500$ 1,620$ 1,680$ $140/month (T-Mobile) + equip upgrades 237 Travel & Training 1,000$ 1,000$ 1,000$ Professional certifications 238 Automobile Insurance 810$ 972$ 1,069$ Segregated from PW fleet 239 Arcview Software Maintenance 585$ 650$ 700$ Autocad & engineering software 240 Tax Exempt License Renewals 70$ -$ 90$ Every two years 241 Office Furniture & Equipment 1,000$ 1,000$ 1,000$ Non-electronic equipment 242 City Engineer 300,352$ 255,399$ 284,642$ 243 Total General Government Expenses 2,325,921$ 2,248,873$ 2,620,107$ 244 Law Enforcement Contract 1,603,370$ 1,741,841$ 1,768,814$ 7.0 Deputies, 1 Detective & 1 Sergeant 245 License Background Checks 200$ 200$ 200$ Liquor and Peddlers Licenses 246 Good Neighbor Days Patrol 11,860$ 12,453$ 14,350$ For Good Neighbor Days 247 Law Enforcement 1,615,430$ 1,754,494$ 1,783,364$ 248 Fulltime Fire Chief 125,499$ 137,706$ 150,291$ Pay Grade 11 Step 3 249 - 27 Pay Periods in 2024 4,421$ -$ -$ One pay period at 2023 salary level 250 Pera 22,996$ 24,374$ 26,602$ 17.7% of regular salary 251 Fica -$ -$ -$ 6.20% of wages; Police and Fire PERA exempt from SS 252 Medicare 1,884$ 1,997$ 2,179$ 1.45% of wages 253 Worker's Compensation 20,188$ 15,311$ 16,787$ $150,291/100*$10.74 (March - March) 254 Health Insurance 13,349$ 13,986$ 8,521$ HealthPartners High-Deductible Plan 255 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 256 Dental Insurance 1,230$ 1,250$ -$ Delta Dental 257 Fire Chief Salary -$ -$ -$ Fulltime position approved 258 1st Asst Chief Salary 12,592$ 13,222$ 13,809$ 4.44% increase 259 2nd Asst Chief Salary 12,592$ 13,222$ 13,809$ 4.44% increase 260 Fire Marshal Salary 7,143$ 7,500$ 7,833$ 4.44% increase 261 Training Captain Salary 3,315$ 3,481$ 4,572$ Requested Increase to $5,662 per Fire Chief; 2 year phased increase 262 Safety Captain Salary 3,315$ 3,481$ 4,572$ Requested Increase to $5,662 per Fire Chief; 2 year phased increase 263 Administrative Captain Salary 3,315$ -$ -$ Position Eliminated 264 Chief Engineer Salary 3,315$ 3,481$ 4,572$ Requested Increase to $5,662 per Fire Chief; 2 year phased increase 265 LT1 - Training Lieutenant Salary 2,687$ 2,821$ 3,483$ Requested Increase to $4,144 per Fire Chief; 2 year phased increase 266 LT2 - Safety Lieutenant Salary 2,687$ 2,821$ 3,483$ Requested Increase to $4,144 per Fire Chief; 2 year phased increase 267 LT3 - Administrative Lieutenant Salary 2,687$ 2,821$ 3,483$ Requested Increase to $4,144 per Fire Chief; 2 year phased increase 268 Fire Call Wages 96,720$ 101,556$ 111,368$ Includes increased retention step increases 269 Administrative Wages 2,428$ 2,549$ 2,662$ Admin tasks performed by non-officers 270 Basic Life Support Ambulance Pay 65,970$ 69,269$ 92,116$ Switched to Fairview in 2020; increase seen in BLS service calls 271 Drill Pay 106,300$ 111,615$ 116,571$ Includes increased retention step increases 272 Conference Attendance Pay 8,150$ 10,260$ 10,950$ $179/day (prorated by a quarter of a day) 273 Burning Permit Pay 375$ 375$ 375$ Offset by permit revenue (15 X $25) Page 5 CITY OF HUGO 2026 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2024 2025 2026 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 274 Maintenance Wages 1,181$ 2,480$ 3,500$ Pay for special services 275 Special Event Pay 14,892$ 15,637$ 16,331$ Per special event policy 276 College Training Pay 9,928$ 10,424$ 10,887$ Pay for college classes attended by firefighters 277 Training Bonus Reimbursement 12,000$ 12,000$ 12,000$ Contingent on passing fire classes (3 x $4000) 278 Fica 23,039$ 24,119$ 27,055$ 6.20% of salaries and wages 279 Medicare 5,388$ 5,641$ 6,327$ 1.45% of salaries and wages 280 Worker's Compensation 59,931$ 46,060$ 49,239$ 17,354/100*283.73 (based on population served) 281 Office Supplies 2,500$ 11,200$ 11,200$ Office supplies, computers (7 computers in 2025); Laserfiche Scanner 282 - Netmotion Services 500$ 500$ 500$ Remote Connection 283 Instructional & Promotional Supplies 5,000$ 5,500$ 6,000$ Fire Prevention & open houses 284 Operating Supplies 35,000$ 40,000$ 45,000$ Fire foam, tools, supplies, computers… 285 - 7 Pagers, Service Plans & Batteries 6,000$ 6,500$ 7,000$ 7 Pagers, Service Plans & Batteries 286 - CAD System 10,000$ 12,000$ 12,000$ CAD licenses & CAD equipment upgrades 287 Motor Fuels 18,870$ 19,814$ 20,012$ Cyclical commodity 288 Medical Supplies 3,000$ 3,000$ 3,000$ Supplies for local vehicles 289 Gear & Apparel 17,250$ 18,630$ 19,562$ Uniforms, boots 290 - Shirts, Sweaters, Jackets, Caps, Badges… 4,800$ 5,184$ 6,480$ HFD branded apparel 291 - Replacement Turnout Gear 23,920$ 25,840$ 27,140$ 4 sets of replacement turnout gear x $6,785 292 - New Hire Turnout Gear 17,940$ 23,280$ 24,450$ 3 sets of new turnout ($6,785) & wildland ($1,365) gear for new hires 293 - New Hire Uniforms 1,725$ 1,860$ 1,950$ 3 sets of uniforms for new hires x $650 294 Repairs & Maintenance 36,000$ 41,000$ 48,000$ Truck & equipment maintenance 295 Building Repairs & Maintenance 20,500$ 21,000$ 21,500$ Building repairs, maintenance & security system supplies 296 - Security System Annual Support 2,000$ 2,000$ 2,000$ Card & Fob Software upgrades 297 - Holiday Lighting -$ 1,000$ 1,000$ Holiday lighting installation 298 Firefighter Physicals & OSHA Testing 6,900$ 7,800$ 8,700$ OSHA fittings & pre-employ evaluation 299 - New Hire Physicals 3,000$ 3,750$ 3,975$ Psychological & medical evaluations 3 x $ 1,325 300 Health and Wellness Program 1,000$ 1,000$ 1,000$ Gym memberships reimbursements 301 Grant Application Assistance 1,000$ 1,000$ 1,000$ Grant writing assistance 302 Building Cleaning Services (Contractual) 6,900$ 7,500$ 8,100$ $675/month 303 Computer Technical Support - Metro Inet 23,542$ 27,902$ 28,389$ 9 of 51 computers 304 - Facility Wi-Fi 3,400$ 3,400$ 3,400$ Wi-Fi Access Points & Switch 305 Telephone System Support - City of Roseville 1,215$ 1,327$ 1,202$ 19% of annual cost 306 Fire Station Phone 1,320$ 1,440$ 1,560$ Fire station main phone lines 307 Cellular Phone Charges 14,400$ 15,600$ 16,800$ Verizon Wireless = $1,400/month 308 800 Mhz Radio Fees 18,000$ 18,600$ 18,600$ Washington County 309 Code Red Mass Emergency System Fees 1,375$ 1,450$ 1,525$ Washington County 310 Business Internet - Comcast 2,580$ 4,200$ 4,440$ $370/month (Comcast) increased speeds 311 Travel & Training 17,600$ 19,000$ 19,500$ Professional development 312 - Fire Department International Conference 9,700$ 7,700$ 8,000$ Out of state conference registration & travel expenses 313 College Training/Tuition Reimbursement 8,800$ 11,600$ 12,400$ Continuing Education Courses; additional leadership courses 314 - New Hires 8,800$ 9,600$ 10,400$ Basic firefighting classes - FFI/FFII/HazMat/EMR(or EMT) 315 Property Insurance 7,504$ 9,005$ 9,455$ Assumes no year-end dividends 316 Automobile Insurance 6,661$ 7,993$ 8,792$ Assumes no year-end dividends 317 Electric Utilities 13,028$ 13,875$ 14,430$ Rate Filing: 4% increase 318 Vehicle Heating Cost Reimbursements 1,767$ 1,882$ 1,957$ Rate Filing: 4% increase 319 Gas Utilities 18,543$ 20,119$ 20,220$ Rate Filing: 8.2% increase 320 Refuse Disposal 3,900$ 4,200$ 4,500$ Monthly service + large items 321 Weed Control 1,350$ 1,418$ 1,488$ Annual service bids 322 Maintenance Software Annual Support -$ 2,100$ 2,360$ PSTrax Fleet, Building & Gear Maintenance Software 323 Copier Overage Charges 350$ 350$ 350$ Copies over the base rate + color copies 324 Copy Machine Lease 2,820$ 3,120$ 3,420$ $285/month 325 Dues 900$ 1,000$ 1,100$ Annual constant 326 Office Furniture & Equipment 4,000$ 4,000$ 4,000$ Non-electronic equipment 327 Fire Department 1,044,877$ 1,109,697$ 1,201,234$ 328 Building Official 109,881$ 115,375$ 120,498$ Pay Grade 8 Maximum 329 - 27 Pay Periods in 2024 4,045$ -$ -$ One pay period at 2023 salary level 330 Building Inspector 97,673$ 102,557$ 107,110$ Pay Grade 7 Maximum 331 - 27 Pay Periods in 2024 3,595$ -$ -$ One pay period at 2023 salary level 332 Building Inspector 97,673$ 78,724$ 85,918$ Pay Grade 7 Step 1 333 - 27 Pay Periods in 2024 3,595$ -$ -$ One pay period at 2023 salary level 334 Office Assistant 68,599$ 72,029$ 75,227$ Pay Grade 4 Maximum 335 - 27 Pay Periods in 2024 2,525$ -$ -$ One pay period at 2023 salary level 336 Pera 29,069$ 27,651$ 29,156$ 7.5% of salary 337 Fica 24,030$ 22,858$ 24,103$ 6.20% of salary 338 Medicare 5,620$ 5,346$ 5,637$ 1.45% of salary 339 Health Insurance - Official 25,537$ 29,210$ 33,900$ HealthPartners High-Deductible Plan 340 Health Insurance - Inspector 34,409$ 32,846$ 37,354$ HealthPartners High-Deductible Plan 341 Health Insurance - Inspector -$ 25,331$ 28,652$ HealthPartners High-Deductible Plan 342 In Lieu of Health Insurance - Inspector 6,000$ -$ -$ Coverage thru spouse ($500/month cap) 343 Health Insurance - Assistant 21,041$ 23,792$ 27,343$ HealthPartners High-Deductible Plan 344 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 345 Dental Insurance 4,345$ 5,625$ 5,906$ Delta Dental 346 Worker's Compensation 4,958$ 4,928$ 5,376$ $313,526/100*1.38 & $75,227/100*1.12 (March - March) 347 Office Supplies 6,000$ 6,800$ 7,000$ Inspection forms, files, computers… 348 - Netmotion Services 2,000$ 2,000$ 2,000$ Remote Connection 349 Motor Fuels 6,876$ 7,000$ 7,070$ Cyclical commodity 350 Repairs and Maintenance 2,300$ 3,000$ 3,000$ Vehicle maintenance 351 Small Tools & Equipment 3,000$ 3,500$ 4,000$ Misc inspection tools 352 Uniform Services 3,960$ 3,960$ 3,960$ Safety supplies & inspection apparel 353 Cellular Phone & Data Charges 5,400$ 5,700$ 6,000$ $500/month (Verizon) + accessories 354 Travel & Training 3,000$ 3,250$ 3,750$ Required for license certifications 355 Automobile Insurance 1,094$ 1,533$ 1,686$ Segregated from PW fleet 356 Notary Public Fee -$ -$ -$ Notary Public Fee 357 Permit Works Annual Support 1,900$ 2,000$ 2,200$ Building permits tracking module 358 Code Enforcement Annual Support 1,900$ 2,000$ 2,200$ Complaint & violation tracking module 359 Scheduler Annual Support 950$ 1,000$ 1,050$ Inspections schedule module 360 Permitting & Plan Review Software Annual Support -$ -$ 10,000$ New software annual support 361 Copier Maintenance 840$ 960$ 1,080$ $90/month 362 Scanner Lease 8,300$ 8,500$ 8,500$ Large format scanner lease 363 Tax Exempt License Renewals 140$ -$ 180$ Every two years 364 Dues 375$ 500$ 500$ Professional memberships Page 6 CITY OF HUGO 2026 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2024 2025 2026 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 365 Permit/Planning/Code Enforcement Software: 366 - Remote Inspector Module -$ -$ -$ Allows for remote inspection input (no longer use) 367 - Scheduler Module 2,300$ 2,500$ 2,700$ Updates inspections schedule remotely 368 - Permit Works Online Permitting 2,200$ 2,300$ 2,400$ Online permitting software (includes OPG-3 software updates) 369 Permitting & Plan Review Software Implementation -$ -$ 20,000$ New inspection and plan review software 370 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 371 Building Inspections 597,130$ 604,775$ 677,457$ 372 Animal Control Contract 15,500$ 16,000$ 18,000$ Net of pound fees 373 Animal Control 15,500$ 16,000$ 18,000$ 374 Total Public Safety Expenses 3,272,937$ 3,484,966$ 3,680,055$ 375 Public Works Director (1/3) 52,152$ 54,759$ 57,190$ Pay Grade 11 Maximum (1/3) 376 - 27 Pay Periods in 2024 1,837$ -$ -$ One pay period at 2023 salary level 377 Public Works Superintendent (1/3) 35,037$ 38,459$ 40,166$ Pay Grade 8 Maximum (1/3) 378 - 27 Pay Periods in 2024 1,235$ -$ -$ One pay period at 2023 salary level 379 Overtime (1/3) 5,255$ 5,770$ 6,025$ 208 hours (10%) @ overtime rate (1/3) 380 Lead Worker 86,819$ 91,160$ 95,208$ Pay Grade 6 Maximum 381 - 27 Pay Periods in 2024 3,196$ -$ -$ One pay period at 2023 salary level 382 Overtime 13,023$ 13,676$ 14,281$ 208 hours (10%) @ overtime rate 383 Public Works Worker 77,174$ 81,033$ 84,630$ Pay Grade 5 Maximum 384 - 27 Pay Periods in 2024 2,841$ -$ -$ One pay period at 2023 salary level 385 Overtime 11,576$ 12,156$ 12,696$ 208 hours (10%) @ overtime rate 386 Public Works Worker 64,691$ 70,983$ 77,469$ Pay Grade 5 Step 4 387 - 27 Pay Periods in 2024 2,381$ -$ -$ One pay period at 2023 salary level 388 Overtime 9,704$ 10,650$ 11,618$ 208 hours (10%) @ overtime rate 389 Public Works Worker 77,174$ 81,033$ 67,886$ Pay Grade 5 Step 1 390 - 27 Pay Periods in 2024 2,841$ -$ -$ One pay period at 2023 salary level 391 Overtime 11,576$ 12,156$ 10,183$ 208 hours (10%) @ overtime rate 392 Public Works Worker - Vacant 77,174$ 81,033$ 74,134$ Pay Grade 5 Step 3 393 - 27 Pay Periods in 2024 2,841$ -$ -$ One pay period at 2023 salary level 394 Overtime 11,576$ 12,156$ 11,119$ 208 hours (10%) @ overtime rate 395 Public Works Worker 77,174$ 81,033$ 84,630$ Pay Grade 5 Maximum 396 - 27 Pay Periods in 2024 2,718$ -$ -$ One pay period at 2023 salary level 397 Overtime 11,576$ 12,156$ 12,696$ 208 hours (10%) @ overtime rate 398 Mechanic 83,053$ 91,160$ 95,208$ Pay Grade 6 Maximum 399 - 27 Pay Periods in 2024 2,841$ -$ -$ One pay period at 2023 salary level 400 Mechanic Personal Tools Differential -$ -$ -$ $140 pay period (factored into salary for 2024) 401 - 27 Pay Periods in 2024 140$ -$ -$ One pay period at 2023 salary level 402 Overtime 12,460$ 13,676$ 14,281$ 208 hours (10%) @ overtime rate 403 Pera 55,505$ 57,229$ 57,707$ 7.5% of salary & overtime 404 Fica 45,884$ 47,309$ 47,704$ 6.20% of salary & overtime 405 Medicare 10,731$ 11,064$ 11,157$ 1.45% of salary & overtime 406 Health Insurance - Director (1/3) 11,163$ 12,642$ 14,746$ HealthPartners High-Deductible Plan 407 Health Insurance - Superintendent (1/3) 4,711$ 5,386$ 6,157$ HealthPartners High-Deductible Plan 408 Health Insurance - Lead Worker 6,000$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap) 409 Health Insurance 22,083$ 24,471$ 27,464$ HealthPartners High-Deductible Plan 410 Health Insurance 34,809$ -$ 33,124$ HealthPartners High-Deductible Plan 411 In Lieu of Health Insurance -$ 6,000$ -$ Coverage thru spouse ($500/month cap) 412 In Lieu of Health Insurance 6,000$ 6,000$ 6,000$ Coverage thru spouse ($500/month cap) 413 Health Insurance - Vacant 34,809$ 39,439$ 28,652$ HealthPartners High-Deductible Plan 414 Health Insurance 6,170$ 6,897$ 7,806$ HealthPartners High-Deductible Plan 415 Health Insurance 14,641$ 16,520$ 18,980$ HealthPartners High-Deductible Plan 416 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 417 Dental Insurance 10,292$ 9,367$ 9,835$ Delta Dental 418 Worker's Compensation 100,074$ 108,365$ 109,147$ $769,420/100*13.64 (March - March) 419 Office Supplies 7,500$ 8,400$ 8,500$ File folders, meeting supplies, computers… 420 - Netmotion Services 834$ 834$ 834$ Remote Connection 421 Breakroom Supplies 1,300$ 1,800$ 2,000$ Includes facility rentals (RLC moved to Gen Govt Bldgs) 422 Cleaning & First-Aid Supplies 3,250$ 3,750$ 4,000$ Unifirst Corporation 423 Motor Fuels 153,933$ 158,312$ 159,464$ Cyclical commodity 424 Repairs and Maintenance 105,000$ 110,000$ 115,000$ Equipment parts & repairs 425 - Emergency Siren Inspections 20,000$ 22,000$ 24,000$ Emergency siren inspections (aging sirens = increased maint) 426 - Street Light Repairs 48,000$ 52,000$ 56,000$ Net of insurance reimbursements 427 - Air Compressor Maintenance & Repairs 833$ 1,500$ 1,500$ Repairs to air compressor unit (1/3) 428 Street Banners -$ -$ -$ Banners for CSAH 8 429 Building Repairs & Maintenance 9,000$ 11,000$ 13,000$ Garage door maint, security system supplies, plumbing repairs… 430 - Septic System Pumping 6,000$ 6,000$ 6,000$ Septic System Pumping (1/3) 431 - HVAC Maintenance & Repairs 11,008$ 16,500$ 16,500$ Repairs to mechanical units (1/3) plus add'l for balancing repairs 432 - Generator Maintenance & Repairs 589$ 755$ 1,755$ Repairs to generator (1/3) 433 - Security System Annual Support 1,375$ 1,375$ 1,375$ Camera, Card & Fob Software upgrades (1/3) 434 - Security System Mobile Access Subscription 136$ 150$ 164$ Mobile Access (1/3) 435 - Pest Control 740$ 780$ 800$ $200/month (1/3) 436 - Holiday Lighting 1,250$ 334$ 334$ Holiday lighting installation (1/3) 437 - Salt Storage Building Exterior Maintenance -$ 12,000$ -$ Pressure wash & seal Salt Storage Building wood exterior 438 Street Materials 150,000$ 150,000$ 125,000$ Patching asphalt & other materials; less asphalt - no longer renting paver 439 - Concrete Work 95,000$ 105,000$ 105,000$ Sidewalks, curbs… 440 - Gravel Contract 100,000$ 120,000$ 95,000$ Annual gravel bids, includes shouldering material 441 - Dust Control for Gravel Roads 130,000$ 140,000$ 150,000$ Dust control gravel roads 442 - Reclamite Contract -$ -$ 100,000$ Annual reclamite bids 443 Sealcoating - Pedestrian Trails 35,000$ 50,000$ 50,000$ Previously accounted for in Fund 404 444 Crack Filling 35,000$ 45,000$ 45,000$ Previously accounted for in Fund 404 445 Traffic Striping 20,000$ 20,000$ 45,000$ Previously accounted for in Fund 404 - Increase in costs from Wash Co 446 Sand & Salt 90,000$ 90,000$ 90,000$ Sand & salt 447 Street Signs 12,000$ 17,000$ 17,000$ Upgrade signs to regulatory standards 448 Landscaping Supplies 28,000$ 28,000$ 28,000$ CSAH 8 Irrigation & landscaping 449 - Existing Entry Monument Irrigation 15,000$ 5,000$ -$ Landscape Improvements 450 Small Tools & Equipment 16,000$ 18,000$ 22,000$ Split with water & sewer 451 - Plate Compactor 3,000$ -$ -$ Purchase Plate Compactor - Purchased in 2024 452 - Tire Balancer 2,000$ -$ -$ Purchase Tire Balancer (1/3) - Purchased in 2024 453 Random Personnel Testing 765$ 855$ 900$ Amended Personnel Policy 454 Uniform Services 14,000$ 14,000$ 14,000$ Split with water & sewer 455 Building Cleaning Services (Contractual) 4,800$ 5,040$ 5,160$ $430/month (1/3) Page 7 CITY OF HUGO 2026 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2024 2025 2026 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 456 - Window & Exterior Washing 960$ 1,008$ 1,033$ Additional services above cleaning contract (1/3) 457 Computer Technical Support - Metro Inet 11,565$ 12,091$ 14,195$ 14 of 51 computers (1/3) 458 - Facility Wi-Fi 2,567$ 2,567$ 2,867$ Wi-Fi Access Points & Switches (1/3) 459 Telephone System Support - City of Roseville 448$ 489$ 443$ 21% of annual cost (1/3) 460 Safety Training 1,917$ 2,100$ 2,166$ Split with water & sewer 461 Cellular Phone Charges 9,000$ 9,600$ 10,200$ $850/month (T-Mobile) includes accessories 462 Business Internet - Comcast 3,000$ 3,000$ 3,100$ Upgrade to 100 mb speed (1/3) 463 Travel & Training 6,000$ 8,000$ 8,000$ Employee training & licenses; street sweeping & asphalt training 464 - Commercial Drivers License -$ -$ 6,000$ CDL training, testing & license 465 Property Insurance 7,743$ 9,292$ 9,524$ Assumes no year-end dividends 466 Property Insurance 8,400$ 10,080$ 10,584$ New PW Facility & Salt Storage Bldg 467 Automobile Insurance 10,689$ 12,827$ 14,110$ Assumes no year-end dividends 468 Electric Utilities - Public Works Facility 19,541$ 20,811$ 21,643$ Rate Filing: 4% (+ increase for new facility) 469 Electric Utilities - CSAH 8 Irrigation 335$ 357$ 371$ Most from Stormwater Reuse 470 Gas Utilities - Public Works Facility 21,610$ 22,692$ 22,805$ Rate Filing: 8.2% increase (+ increase for new facility) 471 Refuse Disposal & Recycling Service 8,400$ 9,000$ 9,300$ Licensed refuse hauler 472 PW Facility Weed Control 1,000$ 1,000$ 1,000$ Annual service bids (+ increase for new facility) 473 CSAH 8, Blvds & Trails Weed Control 3,960$ 4,059$ 4,262$ Annual service bids 474 - Willow Tree Control along Trails -$ 15,000$ 5,000$ Treating willows trees along trails 475 Hwy 61/170th Roundabout Weed Control 660$ -$ -$ Annual service bids - no longer treating 476 Alarm System Maintenance Agreement 1,200$ 1,440$ 1,512$ Annual testing and monitoring (1/3) 477 - Alarm System Monitoring 345$ 397$ 457$ Nardini Alarm System annual monitoring (1/3) 478 Fleet Maintenance Software Annual Support 170$ 187$ 206$ Software annual support (1/3) 479 Scan Tool Annual Software Annual Support -$ 405$ 486$ Yearly updates to vehicle diagnostic scan tool (1/3) 480 Rentals - Chipper for Tree Trimming 20,000$ -$ -$ Chipper rental - Purchased Chipper in 2024 481 Rentals - Paver 10,000$ 10,000$ -$ Paver Rental - no longer necessary 482 Rentals - Copier 1,140$ 1,260$ 1,320$ $110/month 483 Copier Overage Charges 625$ 650$ 675$ Copies over the base rate 484 Tree Removal -$ 20,000$ 10,000$ Contracted tree removal 485 Tax Exempt License Renewals 805$ -$ 1,350$ Every two years 486 Dues 750$ 800$ 800$ Professional memberships 487 Fleet Maintenance Software 835$ -$ -$ Electronically Track Fleet Maintenance (1/3) - purchased in 2024 488 Office Furniture & Equipment 2,500$ 2,500$ 2,500$ Non-electronic equipment 489 Streets and Roadways 2,380,415$ 2,516,735$ 2,623,094$ 490 Property Insurance 11,324$ 13,589$ 13,929$ Assumes no year-end dividends 491 Street Lighting 210,759$ 224,458$ 233,436$ Rate Filing: 4% increase 492 Stop Lights 7,817$ 8,325$ 8,658$ Rate Filing: 4% increase 493 Civil Defense Sirens 372$ 396$ 412$ Rate Filing: 4% increase 494 Street Lighting 230,272$ 246,768$ 256,435$ 495 Materials Recycling 13,000$ 13,000$ 13,000$ Net of clean up event receipts 496 Clean Up Event Supplies 500$ 500$ 500$ Receipt forms, pens, … 497 Clean Up Event Receipts (7,000)$ (7,000)$ (7,000)$ Offset clean-up event expenses 498 Promotional Recycling Materials 2,750$ 2,750$ 2,750$ As per grant agreement 499 Climb Theatre Performances 4,150$ 4,150$ 4,150$ As per grant agreement 500 Recycling 13,400$ 13,400$ 13,400$ 501 Total Public Works Expenses 2,624,087$ 2,776,903$ 2,892,929$ 502 Park Maintenance 503 Parks Lead Worker 86,819$ 91,160$ 95,208$ Pay Grade 6 Maximum 504 - 27 Pay Periods in 2024 3,196$ -$ -$ One pay period at 2023 salary level 505 Overtime 13,023$ 13,676$ 14,281$ 208 hours (10%) @ overtime rate 506 Park Maintenance Worker 70,643$ 77,514$ 84,630$ Pay Grade 5 Maximum 507 - 27 Pay Periods in 2024 2,489$ -$ -$ One pay period at 2023 salary level 508 Overtime 10,596$ 11,630$ 12,696$ 208 hours (10%) @ overtime rate 509 Seasonal Part-Time Wages 182,000$ 189,280$ 196,560$ 7,280 hours @ $27.00 510 Pera 14,007$ 14,549$ 15,511$ 7.5% of regular salary & overtime 511 Fica 22,863$ 23,762$ 25,009$ 6.20% of salary & overtime 512 Medicare 5,347$ 5,557$ 5,849$ 1.45% of salary & overtime 513 Health Insurance 30,058$ 34,227$ 39,500$ HealthPartners High-Deductible Plan 514 Health Insurance 5,467$ 12,145$ 13,938$ HealthPartners High-Deductible Plan 515 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 516 Dental Insurance 2,375$ 3,060$ 3,213$ Delta Dental 517 Unemployment 6,500$ 6,500$ 6,500$ City pays 100% of chargeable claims 518 Worker's Compensation 44,663$ 48,742$ 51,264$ $403,375/100*12.22 (March - March) 519 Motor Fuels 21,750$ 22,157$ 22,379$ Cyclical commodity 520 Repair & Maintenance 35,000$ 38,000$ 41,000$ Equipment parts & repairs 521 Hanifl Shelter:-$ 522 - Restroom & Cleaning Supplies 2,500$ 2,625$ 2,756$ Restroom, cleaning & building supplies 523 - Building Repair & Maintenance 3,700$ 4,885$ 5,129$ Building repairs, maintenance, painting & security system supplies 524 - Plumbing Upgrades -$ -$ 5,000$ Drinking fountains & plumbing fixture upgrades 525 - HVAC Maintenance & Repairs -$ 5,000$ 5,000$ Contracted mechanical services 526 - Access Control System 14,080$ -$ -$ Access Control System Installation; completed in 2024 527 - Facility Wi-Fi 4,300$ 5,200$ 5,200$ Wi-Fi Access Points & Switch 528 - Security System Annual Support 1,000$ 1,000$ 1,000$ Card & Fob Software upgrades 529 - Refuse Disposal & Recycling Service 3,420$ 3,900$ 4,200$ $350/month 530 - Contract Cleaning 2,100$ 2,400$ 2,700$ $225/month 531 - Window & Exterior Washing 1,200$ 1,260$ 1,292$ Additional services above cleaning contract 532 - Tables -$ 16,000$ -$ Replace tables at Hanifl Shelter 533 Lions Park Pavilion: 534 - Restroom & Cleaning Supplies 8,000$ 8,400$ 8,820$ Restroom, cleaning & building supplies 535 - Pavilion Operating Supplies 7,000$ 7,350$ 7,718$ Building operating supplies 536 - Pavilion Bldg Repair & Maintenance 9,000$ 14,450$ 15,173$ Building repairs, mntc, painting & security system/camera supplies 537 - HVAC Maintenance & Repairs 6,825$ 6,825$ 6,825$ Contracted mechanical services 538 - Pest Control 1,800$ 2,100$ 2,100$ $175/month 539 - Holiday Lighting 5,000$ 1,000$ 1,000$ Holiday lighting installation 540 - Facility Wi-Fi 5,200$ 5,200$ 5,200$ Wi-Fi access points & switch 541 - Security System Annual Support 2,225$ 2,225$ 2,225$ Camera, Card & Fob Software upgrades 542 - Refuse Disposal & Recycling Service 9,000$ 6,000$ 9,000$ $750/month 543 - Contract Cleaning 30,000$ 31,200$ 32,400$ $1,700/month plus additional events 544 - Window & Exterior Washing 1,440$ 1,512$ 1,550$ Additional services above cleaning contract 545 - Carpet Cleaning -$ -$ 525$ Professional carpet cleaning 546 Park Signs -$ 40,000$ -$ Replacement Park Signs; completed in 2025 Page 8 CITY OF HUGO 2026 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2024 2025 2026 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 547 Landscaping Supplies 20,200$ 20,200$ 20,200$ Plantings, irrigation systems, etc 548 - Engineered Fiber Mulch -$ 11,000$ 12,000$ Re-mulch various parks 549 - Lions Park Pavilion Planters 5,250$ 5,500$ 5,750$ Lions Park Pavilion planter boxes 550 - Baseline Subscription & Mntc 8,250$ 4,500$ 4,500$ Allows for online access to irrigation systems 551 - Irrigation Meters -$ -$ 6,000$ Irrigation meter replacement in city parks 552 Small Tools & Equipment 8,000$ 10,000$ 12,000$ Weed whips, shears etc… 553 - Trak Mats for Bobcat 4,000$ 4,000$ 4,000$ Bobcat trak mats 554 - Blade Sharpening System 3,000$ 3,000$ -$ To sharpener mower blades - Purchased in 2025 555 - Bearcat Debris Loader 10,000$ -$ -$ Debri Vacuum Shredder with Trailer - Purchased in 2024 556 Random Personnel Testing 170$ 190$ 200$ Amended Personnel Policy 557 Cellular Phone Charges 3,600$ 3,900$ 4,200$ (T-Mobile) includes accessories 558 - Data Plan for Cradle Point at Hanifl 720$ 720$ 720$ $60/month Allows for keycard access at Hanifl 559 Internet for Hanifl Shelter 4,200$ 4,200$ 4,200$ Allows for Wifi at Hanifl 560 Travel & Training 2,500$ 3,500$ 4,000$ Shade tree and other training courses 561 Property Insurance 57,652$ 59,093$ 60,570$ Shelters, Playground & PIO (includes Hanifl) 562 - Lions Park Pavilion 39,499$ 40,975$ 41,999$ Property Insurance 563 - Lions Park Play Equipment 5,523$ 6,075$ 6,227$ Property Insurance 564 Automobile Insurance 1,968$ 2,362$ 2,598$ Segregated from PW fleet 565 Electric Utilities 2,378$ 2,533$ 2,634$ Rate Filing: 4% increase 566 Electric Utilities - Hanifl Park Shelter 4,071$ 4,274$ 4,445$ Rate Filing: 4% increase 567 Gas Utilities - Hanifl Park Shelter 5,043$ 5,472$ 5,499$ Rate Filing: 8.2% increase 568 Electric Utilities - Lions Park 17,457$ 18,592$ 19,336$ Rate Filing: 4% increase 569 Gas Utilities - Lions Park 13,920$ 15,103$ 15,179$ Rate Filing: 8.2% increase 570 Weed Control - Hanifl Fields 9,035$ 9,261$ 9,724$ Broadleaf weed & grub control at Hanifl Fields 571 Weed Control - Lions Park 5,775$ 5,775$ 6,064$ Broadleaf weed & grub control at Lions Park 572 Weed Control - All Other City Parks 16,500$ 16,913$ 17,759$ Broadleaf weed control at all other parks, additional parks added 573 Toilet Rental 19,000$ 19,950$ 20,950$ Rentals 574 Equipment Rentals 2,500$ 2,500$ 2,500$ Sod cutters, mulch blower… 575 Tax Exempt License Renewals 210$ -$ 405$ Every two years 576 Alarm System Maintenance Agreement 3,000$ 3,500$ 4,000$ Annual testing and monitoring 577 - Alarm System Monitoring 520$ 598$ 688$ Nardini Alarm System IP annual monitoring 578 Playground Audit -$ -$ 5,000$ Contracted playground inspections per LMC 579 Subtotal Park Maintenance 948,527$ 1,044,177$ 1,055,697$ 580 Park Planning & Programming 581 Full-time Salaries 97,673$ 102,557$ 107,110$ Pay Grade 7 Maximum 582 - 27 Pay Periods in 2024 3,595$ -$ -$ One pay period at 2023 salary level 583 Pera 7,595$ 7,692$ 8,033$ 7.5% of regular salary 584 Fica 6,279$ 6,359$ 6,641$ 6.20% of wages 585 Medicare 1,468$ 1,487$ 1,553$ 1.45% of wages 586 Health Insurance 13,563$ 15,284$ 17,502$ HealthPartners High-Deductible Plan 587 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 588 Dental Insurance 1,230$ 1,250$ 1,313$ Delta Dental 589 Worker's Compensation 1,079$ 1,147$ 1,248$ $107,110/100*1.12 (March - March) 590 Office Supplies 2,500$ 2,700$ 2,700$ Calculators, pens, paper, computers 591 - Netmotion Services 1,000$ 1,000$ 1,000$ Remote Connection 592 - Mentimeter Subscription 250$ 275$ 300$ Facilitate virtual meetings 593 Recreation Program Supplies & Expenses: 6,000$ 6,000$ 6,000$ Offset by sponsorships & registration fees 594 Travel & Training 1,500$ 1,500$ 1,500$ Mileage, seminars… 595 Room Scheduling Software Annual Support 3,500$ 4,000$ 4,500$ Civic Rec annual support (1/2) 596 Dues and Memberships 1,000$ 1,200$ 1,200$ Professional memberships (Planner & Lead Worker) 597 Room Scheduling Software: 598 - Civic Rec Rental Software -$ -$ -$ Room rental scheduling software (1/2) 599 - GIS Integration -$ -$ -$ GIS Integration into Civic Rec Software (1/2) 600 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 601 Subtotal Park Planning & Programming 150,232$ 154,451$ 162,599$ 602 Total Parks and Recreation Expenses 1,098,759$ 1,198,628$ 1,218,296$ 603 Community Development Assist - Vacant 59,240$ 62,202$ 64,964$ Pay Grade 5 Minimum 604 Internships 21,840$ 21,840$ 21,840$ 1,040 hours @ $21.00/hr. 605 Pera 4,443$ 4,665$ 4,872$ 7.5% of regular salary 606 Fica 5,027$ 5,211$ 5,382$ 6.20% of wages 607 Medicare 1,176$ 1,219$ 1,259$ 1.45% of wages 608 Worker's Compensation 864$ 940$ 1,011$ $86,804/100*1.12 (March - March) 609 Health Insurance 22,701$ 25,331$ 28,652$ HealthPartners High-Deductible Plan 610 Contribution to Employee HSAs -$ -$ -$ Offset Higher Deductible 611 Dental Insurance 1,760$ 1,810$ 1,901$ Delta Dental 612 Office Supplies 4,000$ 4,000$ 4,000$ Paper & cartridges for plotter, computers 613 - Netmotion Services 500$ 500$ 500$ Remote Connection 614 Travel & Training 1,000$ 1,000$ 1,000$ Annual constant 615 Promotional Marketing 5,000$ 5,000$ 5,000$ Promotional marketing 616 Notary Public Fee 200$ 200$ 200$ Notary Public Fee 617 Software Maintenance Contracts 815$ 855$ 895$ ArcGis Desktop Software upgrades 618 Dues and Memberships 600$ 600$ 600$ Professional memberships 619 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment 620 Total Community Development Expenses 131,166$ 137,373$ 144,075$ 621 Remit State Fire Aid 131,582$ 154,720$ 154,720$ Offset by State Fire Aid 622 Firemen's Relief 131,582$ 154,720$ 154,720$ 623 League of MN Cities 19,325$ 20,485$ 21,714$ Population based dues 624 Metro Cities 6,083$ 6,333$ 6,704$ Imposed by Metro Cities Board 625 Sam's Club 200$ 220$ 230$ Corporate account 626 Sensible Land Use Coalition 250$ 275$ 300$ Allows for reduced session fees 627 Hugo Business Association 175$ 200$ 225$ EDA membership 628 White Bear Chamber 640$ 670$ 700$ Washington County wide association 629 Dues & Memberships 26,673$ 28,183$ 29,873$ 630 NW Youth & Family Services 17,073$ 17,671$ 18,095$ Youth Diversion Program 631 Forest Lake Youth 17,073$ 17,671$ 18,095$ Youth Diversion Program 632 Historical Society 3,000$ 3,000$ 3,000$ Historical Society 633 - Historical Society Intern 2,100$ 2,100$ 2,100$ 100 hours @ $21.00/hr 634 - Fica 130$ 130$ 130$ 6.20% of wages 635 - Medicare 30$ 30$ 30$ 1.45% of wages 636 - Workers Comp 21$ 22$ 24$ $2,100/100*1.12 (March - March) 637 YMCA Board Membership 1,500$ -$ -$ Eliminated due to YMCA restructuring Page 9 CITY OF HUGO 2026 GENERAL FUND EXPENSE BUDGET LINE ACCOUNT 2024 2025 2026 NOTES TO LINE ITEMS NO. DESCRIPTION BUDGETED BUDGETED BUDGETED 638 Kidz'N Biz Fest 1,000$ 1,000$ 1,000$ On-going contribution 639 Contributions 41,927$ 41,624$ 42,474$ 640 Newsletter Postage 3,550$ 4,000$ 4,550$ 2 newsletters per year 641 Newsletter Printing 9,815$ 11,025$ 11,550$ 2 newsletters per year 642 Miscellaneous 7,750$ 8,250$ 8,750$ Something always comes up 643 Group Disability Insurance 17,125$ 19,845$ 11,500$ Short and long term coverage - 2026 LTD only 644 - Mandated Minnesota Paid Leave Program -$ -$ 17,472$ Premiums to start in 2026 (mandated employer share 0.44% of 0.88%) 645 Group Vision Insurance -$ -$ 6,000$ Small group vision premiums 646 Truth in Taxation Costs 3,500$ 3,500$ 3,500$ Charged by Washington County (new requirements in 2023) 647 Assessment Collection Fees 1,200$ 1,400$ 1,600$ Charged by Washington County (1/3) 648 Miscellaneous Unallocated 42,940$ 48,020$ 64,922$ 649 Total Unallocated Expenses 243,122$ 272,547$ 291,989$ 650 General Fund Expenses (Subtotal) 9,695,992$ 10,119,290$ 10,847,452$ 651 Transfer to Reserves 200,000$ -$ -$ Flat Tax Rate Stabilization 652 Transfers Out -$ -$ -$ Transfers Out 653 Other Financing Uses 200,000$ -$ -$ 654 General Fund Expenses (Total) 9,895,992$ 10,119,290$ 10,847,452$ Page 10 CITY OF HUGO TAX RATES Pay 2024 Pay 2025 Dollar Percent Pay 2026 Dollar Percent Final Final Change Change Proposed Change Change Special Levies Debt Service Levy - 2011 Imps & 2020 CIP 452,928$ 455,645$ 2,717$ 0.60% 452,324$ (3,321)$ -0.73% Tax Abatement Levy - Lions Park Abate Bonds 540,109$ 542,210$ 2,101$ 0.39% 538,429$ (3,781)$ -0.70% 993,037$ 997,855$ 4,818$ 0.49% 990,753$ (7,102)$ -0.71% Subject to Levy Limits General Fund Levy 8,967,181$ 9,140,036$ 172,855$ 1.93% 9,862,731$ 722,695$ 7.91% Stormwater Utility Levy 278,788$ 278,788$ -$ 0.00% 278,788$ -$ 0.00% Firefighter's Relief Levy 27,869$ 29,176$ 1,307$ 4.69% 32,728$ 3,552$ 12.17% Equipment Purchasing Levy 300,000$ 300,000$ -$ 0.00% 300,000$ -$ 0.00% Park Improvement Levy 92,000$ 92,000$ -$ 0.00% 92,000$ -$ 0.00% Capital Improvement Levy 1,660,000$ 2,010,000$ 350,000$ 21.08% 2,010,000$ -$ 0.00% 11,325,838$ 11,850,000$ 524,162$ 4.63% 12,576,247$ 726,247$ 6.13% Certified Property Tax Levy 12,318,875$ 12,847,855$ 528,980$ 4.29% 13,567,000$ 719,145$ 5.60% Less: Fiscal Disparities (887,514)$ (1,015,758)$ (128,244)$ 14.45% (1,124,330)$ (108,572)$ 10.69% Local Portion of Levy 11,431,361$ 11,832,097$ 400,736$ 3.51% 12,442,670$ 610,573$ 5.16% Tax Rate Calculations: Local Portion of General Expense 10,509,867$ 10,913,133$ 11,534,023$ Divided by Tax Capacity 31,260,835$ 30,054,854$ -3.86% 31,781,183$ 5.74% Urban Tax Capacity for General Expense 33.620% 36.311% 36.292% Less 10% for Rural -3.362% -3.631% -3.629% Local Portion of Debt Service Levy 921,494$ 918,964$ 908,647$ Divided by Total Tax Capacity 31,754,074$ 30,532,223$ -3.85% 32,280,263$ 5.73% Tax Capacity for Debt Service 2.902% 3.010% 2.815% Total Urban Tax Rate 36.522% 39.321% 39.107% Total Rural Tax Rate 33.160% 35.689% 35.478% From County Assessment Report Median Est Market Value Single-Family 467,400$ 478,400$ 2.35% Median Est Market Value Townhome/Condo 268,400$ 274,400$ 2.24% From County Tax Department Median Taxable Value Prior to Exclusion Combined 397,000$ 408,700$ 2.95% Market Value Exclusion (10,820)$ (9,767)$ Median Taxable Value After Exclusion 386,180$ 398,933$ 3.30% Tax Capacity 3,862$ 3,989$ Net Tax 1,518$ 1,560$ 2.74% Dollar Change 42$ Page 11 Status Unit Cost Quantity Estimate Subtotals Source Description Demolition and Gutting Asbestos Abatement Estimated 15,000.00$ R. Trudeau - Red Pine Industries Reviewing ARM survey and will be back in touch. Indicated if we are going down to the studs, abatement will be a smaller deal. Compliance with Renovation, Repair, Painting Rule Estimated 15,000.00$ R. Trudeau - Red Pine Industries Reviewing ARM survey - will refer us to contractor with RRP certification. Dumpster/Waste Removal Quoted 525.00$ 6 3,150.00$ Gene's 33,150.00$ Structural Repairs Foundation Repair Quoted 2,250.00$ B. LeTourneau Coalroom ceiling and floor Attic and Main Floor Joist Repairs Estimated 3,000.00$ Primarily in Chimney area and in bathroom area Basement Floor Repair/Leveling Quoted 1,000.00$ B. LeTourneau Basement stair chip and hole in the furnace room. 6,250.00$ Interior Restoration Hardwood Floor Repair & Refinish Quoted 10,000.00$ Dave's Floor West side of floor must be replaced on the main level. Remaining floors need to be refinished. Rebuild stairs and hardwood Quoted 9,000.00$ Dave's Floor Rebuild stringers, risers, treads and finish with hardwood. Framing/Reframing Estimated 20,000.00$ Adjustments for ADA, reframing water damaged areas, new framing in basement. Decorative Tin Ceiling Priced Out 17.00$ 200 3,400.00$ Decorative Tin Cove Molding Priced Out 150.00$ 20 3,000.00$ New and Restored Light Fixtures Estimated 8,000.00$ Drywall Quoted 21,000.00$ Universal drywall and spray.Main level, basement, ceiling Insulation Quoted 20,575.00$ Houle Insulation Foam for walls and ceiling. Blown to get to R50. Painting Priced Out 55.00$ 50 2,750.00$ Sherwin Williams Trim, Doors, Windows Estimated 15,000.00$ 112,725.00$ Bathrooms Bathroom Tile Donated -$ 0 -$ Materials and labor donated by J. Alwin - Functional bathroom only (East side). Square Pedestal sink Priced Out 100.00$ 1 100.00$ Historic hardware/knobs Estimated 200.00$ Historic non-functioning fixtures Estimated 1,000.00$ Non-functional historic bathroom toilet, sink (west side) Vanity and Vanity Top Priced Out 250.00$ 1 250.00$ Beveled frameless mirror Priced Out 45.00$ 1 45.00$ ADA Toilet Priced Out 275.00$ 1 275.00$ ADA Handrails Priced Out 50.00$ 1 50.00$ Toilet Paper Holder Priced Out 20.00$ 1 20.00$ Soap Dispenser Priced Out 40.00$ 1 40.00$ Paper Towel Dispenser Priced Out 60.00$ 1 60.00$ 2,040.00$ Core Systems Electrical System Estimated 20,000.00$ Plumbing Quoted 13,279.00$ Bartylla Plumbing & Heating, Inc. Toilet and sink in bathroom and kitchen sink in basement. Septic will either need to be level with the floor, or have a pump installed. Hot water heater Estimated 3,000.00$ Bartylla Plumbing & Heating, Inc.Pending update to quote to confirm specific pricing Septic Design Estimated 2,000.00$ Septic System Estimated 20,000.00$ HVAC System Estimated 15,000.00$ Repair to Existing Well Quoted 7,592.50$ McCullough Quote includes labor and materials to clean, treat, and develop the well, and the necessary equipment to make it functional again. If well sealing is needed it will be an additional charge. If a stub is needed it will be $450. If the existing well cannot be used, a new well will be needed. Estimate $20,000 for new well. 80,871.50$ Exterior Improvements Building Signage Estimated 3,000.00$ 1 3,000.00$ Historic Hopkins Schoolhouse- Est. 1928 Exterior Lantern Lights Priced Out 250.00$ 3 750.00$ Exterior Flood Lights Priced Out 60.00$ 4 240.00$ ADA Compliant Lift - Front Porch Priced Out 10,000.00$ 1 10,000.00$ ADA Compliant Sidewalks Estimated 10,000.00$ Site Prep & Grading Estimated 15,000.00$ Asphalt Paving Estimated 72,000.00$ Drainage / Stormwater Management Estimated 20,000.00$ Curbing / Landscaping Estimated 15,000.00$ 145,990.00$ Furnishings & Finishing Touches Classroom furniture Estimated 2,000.00$ Display Cases / Historical Panels Estimated 1,000.00$ Storage Shelving / Cabinetry Estimated 500.00$ Interior Signage Estimated 1,000.00$ Donor recognition 4,500.00$ Estimated Total with Repair of Existing Well 385,526.50$ (7,592.00)$ Removal of repair to existing well 20,000.00$ New Well Estimated Total with New Well 397,934.50$