HomeMy WebLinkAbout2023-07-26 Council Special Meeting (Packet)1
COTTAGE GROVE CITY COUNCIL July 26, 2023
12800 RAVINE PARKWAY SOUTH
COTTAGE GROVE, MINNESOTA 55016
TRAINING ROOM
1 Call to Order
2 Roll Call
3 Agenda Item
A Adult Use Cannabis
Staff Recommendation: Discuss the possible adoption of an Interim Ordinance prohibiting the establishment
of new uses related to cannabis businesses and an ordinance prohibiting cannabis use within public property
and public places.
B 2024 Budget Workshop
Staff Recommendation: Provide staff with feedback and direction regarding the 2024 Budget.
4 Adjournment
Page 1 of 125
1
City Council Action Request
3.A.
Meeting Date 7/26/2023
Department Administration
Agenda Category Action Item
Title Adult Use Cannabis
Staff Recommendation Discuss the possible adoption of an Interim Ordinance prohibiting
the establishment of new uses related to cannabis businesses and
an ordinance prohibiting cannabis use within public property and
public places.
Budget Implication
Attachments 1. Memo to CC regarding adult use cannabis 7-26-23
Page 2 of 125
To: Mayor and Council
From: Kori Land, City Attorney
Date: July 26, 2023
Subject: Adult Use Cannabis
The City enacted CBD regulations for licensing and zoning effective January 2023, which would
allow retail establishments to sell CBD products (now called “low potency cannabis” in the new
legislation) in certain zoning districts (B3, PB and MU) with certain performance standards. The
City has issued only one license, which is located in the MU district generally located at East
Point Douglas and Jamaica. There are no other businesses licensed or authorized to sell CBD
products in the City.
In 2023, the legislature enacted a law legalizing Adult Use Cannabis, which includes the
regulations of CBD products. However, the Office of Cannabis Management (“OCM”), which will
be the regulatory agency responsible for licensing all cannabis uses, will not be ready to issue
any licenses for these businesses until approximately January 2025. That means that the City’s
regulations regarding CBD are still active and enforceable.
Interim Ordinance Recommendation: There is much confusion in the public about what can and
can’t be manufactured, grown, purchased, possessed, sold, and used right now due to the
numerous “effective dates” in the legislation. In order to clarify the mistaken belief that Adult
Use Cannabis products can be purchased or sold right now; we recommend adopting an interim
ordinance temporarily prohibiting the establishment of adult cannabis uses. It is important to note
that the existing CBD-licensed business may continue to operate and new businesses can apply
for this CBD license pursuant to our ordinance. However, they would not be allowed to sell any
product over the low potency dose of .3% THC that is in the existing ordinance.1
Prohibition on Use of Cannabis in Public Places Recommendation: While the new law authorizes
the use of Adult Use Cannabis by anyone over 21 years of age, the use is only allowed on private
property with the permission of the owner. When the OCM begins issuing licenses, there will the
ability to have a license for on-site consumption, but again, that will not be available until
approximately Jan. 2025. The new law has no penalty for violating this provision regarding use,
but the law authorizes cities to enforce violations of use on public property by making it a petty
misdemeanor. We are recommending that the Council consider this ordinance as well, which
makes the use of any Adult-Use Cannabis product on public property a petty misdemeanor.
1 Our ordinance prohibits the sale of CBD products at off-sale or on-sale liquor establishments. We are aware that
some businesses may be selling these products and we are seeking clarification from our legislative liaisons to find
out if our ordinance is enforceable. Until we receive clarification, we are not enforcing that provision.
Page 3 of 125
If you agree to move forward with the interim ordinance, we will schedule a public hearing. If you
agree with the prohibition on public use ordinance, we will schedule that ordinance for the same
meeting. These ordinances need not be tied together – you could choose one or the other or
both.
ACTION REQUESTED
Discuss the possible adoption of an Interim Ordinance Prohibiting the Establishment of New
Uses related to Cannabis Businesses AND an Ordinance Prohibiting Cannabis Use Within
Public Property and Public Places
Page 4 of 125
1
City Council Action Request
3.B.
Meeting Date 7/26/2023
Department Finance
Agenda Category Action Item
Title 2024 Budget Workshop
Staff Recommendation Provide staff with feedback and direction regarding the 2024
Budget.
Budget Implication
Attachments 1. 01 Public Works (Admin and Engineering)
2. 02 Public Works (Streets Deparment)
3. 02.1 Memo - Emerald Ash Borer Process
4. 03 Public Works (230 Storm Water Utility)
5. 04 Public Works (Water and Sewer Utility Funds)
6. 05 Public Works (Street Light Fund)
7. 06 Public Works (Fleet Internal Service Fund)
8. 07 Equipment Replacement Fund
9. 07.3 2024 Equipment Replacement - Memo
10. 07.3 Police Department Work Order Review - Memo
11. 07.4 Equipment in FMP
12. 08 Recycling Fund
13. 08.5 Road Maintenance Fund
14. 09 Parks & Rec (General Fund Revenue Budgets)
15. 10 Parks & Rec (General Fund Budgets)
16. 11 Ice Arena - updated 07-20-2023
17. 11.1 Report - Solar Power
18. 12 Golf Course Fund
Page 5 of 125
7/16/2023 5:01:47 PM Page 1 of 8
Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Department: 14 - ENGINEERING
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 6.14%4.99%418,600.00394,400.00 24,200.00 439,500.00 20,900.00132,970.04250,808.03236,969.00
4120 - SAL-P.T./TEMP 0.00%4.76%8,400.008,400.00 0.00 8,800.00 400.000.000.006,510.00
4141 - PERA 6.08%5.10%31,400.0029,600.00 1,800.00 33,000.00 1,600.009,860.3518,476.4117,508.75
4142 - FICA 5.84%4.91%32,600.0030,800.00 1,800.00 34,200.00 1,600.009,404.5418,193.9717,616.44
4144 - HEALTH INSURANCE 11.17%10.05%43,800.0039,400.00 4,400.00 48,200.00 4,400.0019,699.9830,800.0429,400.00
4148 - WORKERS COMP 20.83%0.00%2,900.002,400.00 500.00 2,900.00 0.001,200.001,800.001,610.04
Total Category: 4100 - PERSONAL SERVICES:537,700.00173,134.91 505,000.00 32,700.00 6.48%566,600.00 28,900.00 5.37%320,078.45309,614.23
Category: 4200 - COMMODITIES
4210 - OP SUPPLY-OTHER 0.00%0.00%0.000.00 0.00 0.00 0.000.0056.23129.70
4211 - MOTOR FUELS 7.69%3.57%2,800.002,600.00 200.00 2,900.00 100.00588.942,542.052,066.76
4217 - CLOTHING/UNIFORM 0.00%0.00%250.000.00 250.00 250.00 0.000.000.0050.50
Total Category: 4200 - COMMODITIES:3,050.00588.94 2,600.00 450.00 17.31%3,150.00 100.00 3.28%2,598.282,246.96
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 0.00%0.00%0.000.00 0.00 0.00 0.0050.000.00247.00
4301 - ENGINEERING SVS 2.82%3.02%39,070.0038,000.00 1,070.00 40,250.00 1,180.0037,115.75129,113.2567,102.82
4305 - FEES FOR SERVICE 0.00%0.00%0.000.00 0.00 0.00 0.0061.500.000.00
4310 - COMMUNICATION 3.17%3.07%2,280.002,210.00 70.00 2,350.00 70.00810.001,552.501,485.00
4321 - DATA PROCESSING 17.63%4.89%32,700.0027,800.00 4,900.00 34,300.00 1,600.0013,900.0218,000.0014,765.04
4340 - PRINTING 0.00%0.00%0.000.00 0.00 0.00 0.0055.000.0025.75
4375 - CHARGE-FLEET MNT 40.00%9.96%5,320.003,800.00 1,520.00 5,850.00 530.00936.281,787.292,741.66
4401 - DUES & SUBS 3.18%3.08%2,270.002,200.00 70.00 2,340.00 70.00931.25897.250.00
4403 - TRAVEL/TRAIN/CON 3.00%3.07%6,180.006,000.00 180.00 6,370.00 190.002,794.252,533.703,569.75
4449 - OTHER CONTRACT 0.00%0.00%0.000.00 0.00 0.00 0.000.0057.750.00
Total Category: 4300 - CONTRACTUAL SERVICES:87,820.0056,654.05 80,010.00 7,810.00 9.76%91,460.00 3,640.00 4.14%153,941.7489,937.02
Total Department: 14 - ENGINEERING:628,570.00230,377.90 587,610.00 40,960.00 6.97%661,210.00 32,640.00 5.19%476,618.47401,798.21
Page 6 of 125
Budget Comparison Report
7/16/2023 5:01:47 PM Page 5 of 8
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Department: 35 - PUBLIC WORKS ADMINISTRATION
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 5.20%4.99%196,400.00186,700.00 9,700.00 206,200.00 9,800.0088,681.63178,728.65153,741.94
4110 - OVERTIME F. T.63.93%5.00%10,000.006,100.00 3,900.00 10,500.00 500.005,743.399,013.866,405.05
4120 - SAL-P.T./TEMP -100.00%0.00%0.004,900.00 -4,900.00 0.00 0.00680.005,508.750.00
4141 - PERA 7.59%5.13%15,600.0014,500.00 1,100.00 16,400.00 800.006,914.6813,857.8111,778.78
4142 - FICA 6.58%4.94%16,200.0015,200.00 1,000.00 17,000.00 800.006,512.3213,085.8810,749.80
4144 - HEALTH INSURANCE 10.68%9.65%22,800.0020,600.00 2,200.00 25,000.00 2,200.0010,300.0234,179.9632,550.00
4148 - WORKERS COMP 27.27%0.00%1,400.001,100.00 300.00 1,400.00 0.00550.021,470.001,100.04
Total Category: 4100 - PERSONAL SERVICES:262,400.00119,382.06 249,100.00 13,300.00 5.34%276,500.00 14,100.00 5.37%255,844.91216,325.61
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 2.22%2.17%4,600.004,500.00 100.00 4,700.00 100.00991.414,113.932,959.75
4210 - OP SUPPLY-OTHER 2.86%1.39%7,200.007,000.00 200.00 7,300.00 100.004,593.824,711.567,115.06
4211 - MOTOR FUELS 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
4217 - CLOTHING/UNIFORM 0.00%6.67%150.00150.00 0.00 160.00 10.00111.000.000.00
4270 - OP SUP-VEH/EQ 0.00%0.00%0.000.00 0.00 0.00 0.00562.4440.850.00
4272 - OP SUP-BUILDINGS 0.00%6.52%4,600.004,600.00 0.00 4,900.00 300.003,003.921,943.721,800.75
4280 - CAPITAL OUTLAY <$5,000 0.00%0.00%0.000.00 0.00 0.00 0.000.00610.950.00
Total Category: 4200 - COMMODITIES:16,550.009,262.59 16,250.00 300.00 1.85%17,060.00 510.00 3.08%11,421.0111,875.56
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 0.00%4.76%210.00210.00 0.00 220.00 10.00110.00180.00340.00
4301 - ENGINEERING SVS 2.91%3.77%1,060.001,030.00 30.00 1,100.00 40.000.000.000.00
4305 - FEES FOR SERVICE -17.58%3.33%15,000.0018,200.00 -3,200.00 15,500.00 500.007,676.5120,902.8715,947.30
4310 - COMMUNICATION 3.00%2.91%1,030.001,000.00 30.00 1,060.00 30.00750.061,297.621,252.62
4311 - POSTAGE -11.50%20.00%1,000.001,130.00 -130.00 1,200.00 200.0016.53739.55551.85
4321 - DATA PROCESSING 4.46%5.03%39,800.0038,100.00 1,700.00 41,800.00 2,000.0019,050.0020,000.0449,901.04
4340 - PRINTING 0.00%4.76%210.00210.00 0.00 220.00 10.0055.0080.1751.50
4341 - ADVER/PUBLISH 0.00%9.09%110.00110.00 0.00 120.00 10.000.000.0011.70
4350 - INSURANCE CHARGE 50.57%9.92%13,100.008,700.00 4,400.00 14,400.00 1,300.004,350.007,940.047,650.00
4360 - UTILITIES -52.48%1.52%22,000.0046,300.00 -24,300.00 22,335.00 335.0041,553.5464,760.5048,195.94
4370 - MAINT-REPAIR/EQ 2.91%1.89%5,300.005,150.00 150.00 5,400.00 100.00602.300.00534.23
4372 - MAINT-REPAIR/BLD 3.02%1.63%61,500.0059,700.00 1,800.00 62,500.00 1,000.0042,843.8860,606.4933,302.47
4375 - CHARGE-FLEET MNT 40.00%10.06%6,860.004,900.00 1,960.00 7,550.00 690.000.000.000.00
4380 - RENTAL/LEASE 1.61%4.76%6,300.006,200.00 100.00 6,600.00 300.004,266.8511,110.5012,611.62
4401 - DUES & SUBS 2.78%2.70%740.00720.00 20.00 760.00 20.00377.50268.75577.75
4403 - TRAVEL/TRAIN/CON 2.70%2.63%3,800.003,700.00 100.00 3,900.00 100.001,999.25406.90185.70
Page 7 of 125
Budget Comparison Report
7/16/2023 5:01:47 PM Page 6 of 8
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4405 - CLEAN/WASTE REMV -53.66%3.95%7,600.0016,400.00 -8,800.00 7,900.00 300.008,884.9613,460.4316,817.21
Total Category: 4300 - CONTRACTUAL SERVICES:185,620.00132,536.38 211,760.00 -26,140.00 -12.34%192,565.00 6,945.00 3.74%201,753.86187,930.93
Total Department: 35 - PUBLIC WORKS ADMINISTRATION:464,570.00261,181.03 477,110.00 -12,540.00 -2.63%486,125.00 21,555.00 4.64%469,019.78416,132.10
Page 8 of 125
Budget Comparison Report
7/16/2023 5:01:47 PM Page 2 of 8
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Department: 31 - STREET MAINTENANCE
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 9.10%8.12%763,900.00700,200.00 63,700.00 825,900.00 62,000.00283,707.34663,401.31681,974.05
4110 - OVERTIME F. T.0.00%5.10%31,400.0031,400.00 0.00 33,000.00 1,600.0022,396.9324,008.0525,643.20
4120 - SAL-P.T./TEMP 9.87%5.02%85,700.0078,000.00 7,700.00 90,000.00 4,300.0022,118.0077,844.5065,808.50
4141 - PERA 8.64%5.03%59,700.0054,950.00 4,750.00 62,700.00 3,000.0022,574.4851,324.4652,741.35
4142 - FICA 9.05%5.33%67,500.0061,900.00 5,600.00 71,100.00 3,600.0022,782.3352,744.3953,299.06
4144 - HEALTH INSURANCE 13.69%10.06%136,200.00119,800.00 16,400.00 149,900.00 13,700.0059,899.9875,330.0072,000.00
4147 - UNEMPLOYMENT 0.00%0.00%0.000.00 0.00 0.00 0.000.009,902.130.00
4148 - WORKERS COMP 26.35%5.08%74,800.0059,200.00 15,600.00 78,600.00 3,800.0029,599.9865,000.0455,500.00
Total Category: 4100 - PERSONAL SERVICES:1,219,200.00463,079.04 1,105,450.00 113,750.00 10.29%1,311,200.00 92,000.00 7.55%1,019,554.881,006,966.16
Category: 4200 - COMMODITIES
4210 - OP SUPPLY-OTHER 3.67%2.65%11,300.0010,900.00 400.00 11,600.00 300.004,052.4310,952.328,066.49
4211 - MOTOR FUELS 7.65%2.87%66,100.0061,400.00 4,700.00 68,000.00 1,900.0029,214.3373,365.3047,399.15
4212 - LUB/ADD 0.00%0.00%200.00200.00 0.00 200.00 0.00236.220.00218.61
4216 - FERTILIZER/CHEM 3.16%3.06%9,800.009,500.00 300.00 10,100.00 300.005,250.097,312.738,968.58
4217 - CLOTHING/UNIFORM 3.30%2.13%9,400.009,100.00 300.00 9,600.00 200.002,633.198,446.0611,768.11
4231 - SMALL TOOLS 3.70%3.57%2,800.002,700.00 100.00 2,900.00 100.000.002,766.371,650.14
4270 - OP SUP-VEH/EQ 0.00%0.00%0.000.00 0.00 0.00 0.00150.87152.530.00
4271 - OP SUP-OTHER IMP 1.42%3.63%206,600.00203,700.00 2,900.00 214,100.00 7,500.0024,985.71164,399.98179,060.70
Total Category: 4200 - COMMODITIES:306,200.0066,522.84 297,500.00 8,700.00 2.92%316,500.00 10,300.00 3.36%267,395.29257,131.78
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 2.38%4.65%4,300.004,200.00 100.00 4,500.00 200.001,120.154,798.291,286.71
4301 - ENGINEERING SVS 3.37%2.17%9,200.008,900.00 300.00 9,400.00 200.00612.207,305.255,136.10
4305 - FEES FOR SERVICE 2.97%2.88%24,300.0023,600.00 700.00 25,000.00 700.001,270.6523,075.915,089.48
4310 - COMMUNICATION 5.49%1.04%9,600.009,100.00 500.00 9,700.00 100.004,433.239,536.719,330.17
4341 - ADVER/PUBLISH 0.00%0.00%400.00400.00 0.00 400.00 0.000.000.000.00
4350 - INSURANCE CHARGE 50.00%9.80%20,400.0013,600.00 6,800.00 22,400.00 2,000.006,799.9812,459.9612,000.00
4370 - MAINT-REPAIR/EQ 0.00%0.00%0.000.00 0.00 0.00 0.000.000.0078.56
4371 - MAINT-REPAIR/OTH 14.29%-7.29%9,600.008,400.00 1,200.00 8,900.00 -700.003,727.381,740.643,356.86
4375 - CHARGE-FLEET MNT 40.00%10.00%392,980.00280,700.00 112,280.00 432,280.00 39,300.00159,697.80217,903.04240,735.92
4380 - RENTAL/LEASE 3.01%2.92%27,400.0026,600.00 800.00 28,200.00 800.0012,455.0022,397.2813,609.00
4401 - DUES & SUBS 0.00%0.00%800.00800.00 0.00 800.00 0.00832.75171.7548.00
4403 - TRAVEL/TRAIN/CON 12.95%2.99%20,100.0017,795.00 2,305.00 20,700.00 600.007,941.337,935.956,493.09
4405 - CLEAN/WASTE REMV 3.23%3.13%3,200.003,100.00 100.00 3,300.00 100.0023,624.3822,855.1829,776.72
4449 - OTHER CONTRACT 0.00%0.00%600.00600.00 0.00 600.00 0.000.00616.000.00
Total Category: 4300 - CONTRACTUAL SERVICES:522,880.00222,514.85 397,795.00 125,085.00 31.44%566,180.00 43,300.00 8.28%330,795.96326,940.61
Total Department: 31 - STREET MAINTENANCE:2,048,280.00752,116.73 1,800,745.00 247,535.00 13.75%2,193,880.00 145,600.00 7.11%1,617,746.131,591,038.55
Page 9 of 125
Budget Comparison Report
7/16/2023 5:01:47 PM Page 3 of 8
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Department: 32 - TRAFFIC SIGNAGE
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 6.63%5.06%86,900.0081,500.00 5,400.00 91,300.00 4,400.0027,156.4166,454.9558,742.89
4110 - OVERTIME F. T.0.00%7.14%1,400.001,400.00 0.00 1,500.00 100.002,061.681,055.66681.77
4120 - SAL-P.T./TEMP 6.55%5.03%17,900.0016,800.00 1,100.00 18,800.00 900.005,601.0018,513.888,475.00
4141 - PERA 4.84%4.62%6,500.006,200.00 300.00 6,800.00 300.002,184.714,453.474,456.85
4142 - FICA 7.89%4.88%8,200.007,600.00 600.00 8,600.00 400.002,483.045,354.984,247.49
4144 - HEALTH INSURANCE 10.77%9.72%14,400.0013,000.00 1,400.00 15,800.00 1,400.006,499.9817,850.0016,970.04
4148 - WORKERS COMP 23.61%4.49%8,900.007,200.00 1,700.00 9,300.00 400.003,600.009,000.008,700.00
Total Category: 4100 - PERSONAL SERVICES:144,200.0049,586.82 133,700.00 10,500.00 7.85%152,100.00 7,900.00 5.48%122,682.94102,274.04
Category: 4200 - COMMODITIES
4210 - OP SUPPLY-OTHER 3.08%0.00%30,100.0029,200.00 900.00 30,100.00 0.0012,932.0929,152.8421,674.75
4211 - MOTOR FUELS 0.00%2.94%3,400.003,400.00 0.00 3,500.00 100.001,124.542,571.502,313.66
4217 - CLOTHING/UNIFORM 3.23%1.56%640.00620.00 20.00 650.00 10.00251.98458.48316.48
4231 - SMALL TOOLS 8.33%46.15%1,300.001,200.00 100.00 1,900.00 600.00115.58239.99640.70
Total Category: 4200 - COMMODITIES:35,440.0014,424.19 34,420.00 1,020.00 2.96%36,150.00 710.00 2.00%32,422.8124,945.59
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 0.00%0.00%0.000.00 0.00 0.00 0.000.00515.6134.19
4305 - FEES FOR SERVICE 2.69%3.28%61,000.0059,400.00 1,600.00 63,000.00 2,000.0021,031.9044,058.67965.95
4310 - COMMUNICATION 0.00%5.56%540.00540.00 0.00 570.00 30.000.00180.00540.00
4350 - INSURANCE CHARGE 54.55%11.76%1,700.001,100.00 600.00 1,900.00 200.00550.021,040.04999.96
4371 - MAINT-REPAIR/OTH 0.00%0.00%0.000.00 0.00 0.00 0.000.000.0063,380.09
4375 - CHARGE-FLEET MNT 40.00%10.03%15,260.0010,900.00 4,360.00 16,790.00 1,530.0018,722.4810,892.476,858.81
4403 - TRAVEL/TRAIN/CON 3.03%5.88%1,700.001,650.00 50.00 1,800.00 100.00572.50736.00335.57
4449 - OTHER CONTRACT 0.00%0.00%0.000.00 0.00 0.00 0.000.0057.750.00
Total Category: 4300 - CONTRACTUAL SERVICES:80,200.0040,876.90 73,590.00 6,610.00 8.98%84,060.00 3,860.00 4.81%57,480.5473,114.57
Total Department: 32 - TRAFFIC SIGNAGE:259,840.00104,887.91 241,710.00 18,130.00 7.50%272,310.00 12,470.00 4.80%212,586.29200,334.20
Page 10 of 125
Budget Comparison Report
7/16/2023 5:01:47 PM Page 4 of 8
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Department: 34 - SNOWPLOWING
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 0.01%6.32%144,720.00144,700.00 20.00 153,860.00 9,140.00118,375.61104,172.2062,757.39
4110 - OVERTIME F. T.3.00%3.00%91,980.0089,300.00 2,680.00 94,740.00 2,760.0070,861.17101,461.2375,124.66
4141 - PERA 1.14%5.06%17,800.0017,600.00 200.00 18,700.00 900.0014,166.5615,401.9910,331.35
4142 - FICA 1.12%5.56%18,000.0017,800.00 200.00 19,000.00 1,000.0013,073.0414,198.789,521.54
4144 - HEALTH INSURANCE 0.00%0.00%0.000.00 0.00 0.00 0.000.0018,500.0418,380.04
4148 - WORKERS COMP 15.94%5.00%16,000.0013,800.00 2,200.00 16,800.00 800.006,900.0023,000.0417,600.04
Total Category: 4100 - PERSONAL SERVICES:288,500.00223,376.38 283,200.00 5,300.00 1.87%303,100.00 14,600.00 5.06%276,734.28193,715.02
Category: 4200 - COMMODITIES
4210 - OP SUPPLY-OTHER 15.08%0.73%304,280.00264,400.00 39,880.00 306,500.00 2,220.00219,023.08307,985.18210,002.37
4211 - MOTOR FUELS 3.18%2.77%64,900.0062,900.00 2,000.00 66,700.00 1,800.0056,386.0253,248.0641,572.15
4271 - OP SUP-OTHER IMP 0.00%0.00%0.000.00 0.00 0.00 0.000.000.004,265.69
Total Category: 4200 - COMMODITIES:369,180.00275,409.10 327,300.00 41,880.00 12.80%373,200.00 4,020.00 1.09%361,233.24255,840.21
Category: 4300 - CONTRACTUAL SERVICES
4305 - FEES FOR SERVICE 0.00%0.00%600.00600.00 0.00 600.00 0.000.000.000.00
4350 - INSURANCE CHARGE 50.57%9.92%13,100.008,700.00 4,400.00 14,400.00 1,300.004,350.007,940.047,650.00
4375 - CHARGE-FLEET MNT 40.00%10.00%342,020.00244,300.00 97,720.00 376,220.00 34,200.00205,425.43246,708.20177,307.45
4380 - RENTAL/LEASE 3.85%0.00%2,700.002,600.00 100.00 2,700.00 0.000.000.000.00
4403 - TRAVEL/TRAIN/CON 3.57%3.45%2,900.002,800.00 100.00 3,000.00 100.001,800.0034.242,000.00
Total Category: 4300 - CONTRACTUAL SERVICES:361,320.00211,575.43 259,000.00 102,320.00 39.51%396,920.00 35,600.00 9.85%254,682.48186,957.45
Total Department: 34 - SNOWPLOWING:1,019,000.00710,360.91 869,500.00 149,500.00 17.19%1,073,220.00 54,220.00 5.32%892,650.00636,512.68
Page 11 of 125
Budget Comparison Report
7/16/2023 5:01:47 PM Page 7 of 8
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Department: 36 - FORESTRY
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 7.74%5.11%91,900.0085,300.00 6,600.00 96,600.00 4,700.0030,120.0462,961.6251,693.73
4110 - OVERTIME F. T.0.00%6.67%3,000.003,000.00 0.00 3,200.00 200.00335.4021.78841.33
4120 - SAL-P.T./TEMP 0.00%5.10%15,700.0015,700.00 0.00 16,500.00 800.007,156.5016,955.2515,177.75
4141 - PERA 5.13%4.88%8,200.007,800.00 400.00 8,600.00 400.002,284.174,716.743,815.52
4142 - FICA 7.59%4.71%8,500.007,900.00 600.00 8,900.00 400.002,675.105,642.044,538.72
4144 - HEALTH INSURANCE 10.77%9.72%14,400.0013,000.00 1,400.00 15,800.00 1,400.006,499.989,750.009,309.96
4148 - WORKERS COMP 24.19%5.19%7,700.006,200.00 1,500.00 8,100.00 400.003,100.025,600.044,400.04
Total Category: 4100 - PERSONAL SERVICES:149,400.0052,171.21 138,900.00 10,500.00 7.56%157,700.00 8,300.00 5.56%105,647.4789,777.05
Category: 4200 - COMMODITIES
4210 - OP SUPPLY-OTHER 197.09%0.98%30,600.0010,300.00 20,300.00 30,900.00 300.0024,554.6931,042.767,115.27
4211 - MOTOR FUELS 3.33%2.69%1,860.001,800.00 60.00 1,910.00 50.001,636.781,104.321,547.88
4217 - CLOTHING/UNIFORM 3.23%3.13%640.00620.00 20.00 660.00 20.00438.05559.981,494.84
4231 - SMALL TOOLS 2.86%5.56%1,800.001,750.00 50.00 1,900.00 100.000.001,545.681,379.11
Total Category: 4200 - COMMODITIES:34,900.0026,629.52 14,470.00 20,430.00 141.19%35,370.00 470.00 1.35%34,252.7411,537.10
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 0.00%5.00%200.00200.00 0.00 210.00 10.00136.71125.30278.00
4305 - FEES FOR SERVICE 104.42%3.25%212,600.00104,000.00 108,600.00 219,500.00 6,900.0097,483.1570,825.00141,311.12
4310 - COMMUNICATION 0.00%10.00%1,000.001,000.00 0.00 1,100.00 100.00442.79937.62892.62
4350 - INSURANCE CHARGE 54.55%11.76%1,700.001,100.00 600.00 1,900.00 200.00550.021,040.04999.96
4375 - CHARGE-FLEET MNT 40.00%9.96%11,340.008,100.00 3,240.00 12,470.00 1,130.0010,433.048,636.194,599.48
4380 - RENTAL/LEASE 3.70%3.57%2,800.002,700.00 100.00 2,900.00 100.000.000.000.00
4401 - DUES & SUBS 0.00%0.00%400.00400.00 0.00 400.00 0.000.000.00203.67
4403 - TRAVEL/TRAIN/CON 11.11%0.00%2,000.001,800.00 200.00 2,000.00 0.00709.65697.79975.02
4449 - OTHER CONTRACT -100.00%0.00%0.00122,000.00 -122,000.00 0.00 0.000.00119,281.50127,096.94
Total Category: 4300 - CONTRACTUAL SERVICES:232,040.00109,755.36 241,300.00 -9,260.00 -3.84%240,480.00 8,440.00 3.64%201,543.44276,356.81
Total Department: 36 - FORESTRY:416,340.00188,556.09 394,670.00 21,670.00 5.49%433,550.00 17,210.00 4.13%341,443.65377,670.96
Report Total:10.64%5.87%4,836,600.002,247,480.57 4,371,345.00 465,255.00 5,120,295.00 283,695.004,010,064.323,623,486.70
Page 12 of 125
To: Honorable Mayor and City Council Members
Jennifer Levitt, City Administrator
From: Emily Schmitz, Community Development Director
Date: July 21, 2023
Subject: Emerald Ash Borer Process
BACKGROUND
Communities throughout the metropolitan area are navigating dead or diseased tree epidemics due
to invasive species such as emerald ash borer. Cottage Grove City Code title 4-4-6 allows for the
removal of dead or diseased trees in the City. When a complaint is received and/or a tree has been
deemed dead or diseased by the City Forester, Code Enforcement staff sends a compliance notice to
the property owner informing them of the violation, ordinance requirements and a compliance
deadline.
ENFORCEMENT PROCESS
Complaint received regarding dead/diseased tree(s)
Tree is confirmed to be dead/disease by City Forester
Code enforcement staff will send a compliance letter to the property owner
o In general, a compliance letter has a two-week compliance deadline
o Often, due to the scope of a tree removal project, an extension will be granted, and
the City will work with property owners on a reasonable timeline to remove the
trees.
A follow-up inspection is completed after the compliance deadline.
If the property remains in violation, a compliance warning letter is sent
o In general, a compliance warning letter has a ten-day compliance deadline
A final inspection is completed after the compliance warning letter deadline
If the property remains in violation, City code allows the city to abate the dead/diseased
tree and asses the cost to the property.
***Please note this process is the same for both commercial and residential properties
2022 ENFORCEMENT OVERVIEW
The following commercial properties were sent compliance letters in 2022 requiring the removal of
one or more dead/diseased trees.
Up north plastics – City Forester verified dead trees
o Initial compliance letter sent on August 8, 2022, with a compliance deadline of
September 6, 2022
o Compliance warning letter sent on September 8, 2022, with a compliance deadline
Page 13 of 125
of September 16, 2022
o Ultimately the business complied and removed all dead/diseased trees from the
property
US Bank – City Forester verified diseased Ash
o Initial compliance letter sent on August 8, 2022, with a compliance deadline of
September 6, 2022
o Compliance warning letter sent on September 8, 2022, with a compliance deadline
of September 16, 2022
o The property did not comply and remains in violation
Wakota Inn – City Forester verified diseased Ash
o Initial compliance letter sent on August 8, 2022, with a compliance deadline of
September 6, 2022
o The property owner contact code enforcement staff to request an extension for the
tree removal
o Ultimately the business complied and removed all dead/diseased trees from the
property
Wendy’s – dead pine tree
o Initial compliance letter sent on July 22, 2022, with a compliance deadline of
August 5, 2022. The property was brought into compliance by the property owner.
ABATEMENT COST
To better understand the cost burden of requiring removal of dead, diseased, or dying trees, staff
received quotes for two existing commercial properties.
Cottage Grove Animal Hospital
o Quote includes removal of one 16”, one 18” and one 22” ash tree.
o $2,945
Country Inn and Suites
o Quote includes removal of 21 ash trees, and appropriate disposal.
o $7,452
If property hazards are abated, the assessment is required to be assessed in one year plus interest.
If commercial/industrial businesses or properties are unable to financially navigate the assessment
in one year, they could work with the City through an assessment waiver process for a two-year
assessment plus interest.
OTHER COMMUNITY PROCESSES
Staff contacted several communities inquiring how they are managing dead or diseased trees
specifically related to the epidemics such as emerald ash borer. Below is a summary.
Community Proactive Reactive
Apple Valley X
Burnsville X X
Hastings X X
Lakeville X
Oakdale X
Rosemount X
Roseville X
Shoreview X
Woodbury X
Page 14 of 125
Takeaways:
1. The number of diseased, dead/dying trees is too large for the communities to assist with
financially.
2. Some communities try to avoid using the abatement tool due to the cost implication to the
property and/or business owner.
3. Limited staffing within these communities limits the ability to be proactive with
enforcement of dead, diseased, dying trees.
ADDITIONAL PROACTIVE TOOLS
As part of a proactive approach, a strategy of education by providing additional tree disease
information on the city’s website, in the newsletter and via handout directly to impacted properties
may encourage property owners and businesses to remove their dead, diseased or dying trees.
Diseased tree educational materials could be sent via mailing to commercial and industrial
properties including city code standards as well as bringing to their attention any approved
landscape plans for their site. Providing the approved landscape plan ensures property owners
replace any removed trees.
Page 15 of 125
7/16/2023 4:52:35 PM Page 1 of 3
Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 230 - SURFACE WATER MANAGEMENT
Revenue
Category: 3310 - INTERGOVERNMENTAL
3349 - COUNTY AID 0.00%0.00%0.000.00 0.00 0.00 0.000.0027,130.460.00
3359 - OTHER GOV AID 0.00%0.00%0.000.00 0.00 0.00 0.00165,084.00159,714.41204,394.50
Total Category: 3310 - INTERGOVERNMENTAL:0.00%0.00%0.000.00 0.00 0.00 0.00165,084.00186,844.87204,394.50
Category: 3400 - CHARGES FOR SERVICES
3727 - PENALTIES-UTIL 25.00%0.00%5,000.004,000.00 1,000.00 5,000.00 0.002,017.116,018.915,857.26
3735 - STORMWATER UTILITY 4.45%4.42%1,193,360.001,142,550.00 50,810.00 1,246,120.00 52,760.00343,408.821,077,669.691,014,656.29
Total Category: 3400 - CHARGES FOR SERVICES:4.52%4.40%1,198,360.001,146,550.00 51,810.00 1,251,120.00 52,760.00345,425.931,083,688.601,020,513.55
Category: 3610 - FINES AND PENALTIES
3615 - SETTLEMENTS 0.00%0.00%0.000.00 0.00 0.00 0.0017,414.030.000.00
Total Category: 3610 - FINES AND PENALTIES:0.00%0.00%0.000.00 0.00 0.00 0.0017,414.030.000.00
Category: 3809 - INVESTMENT INTEREST
3810 - INVEST INTEREST 0.00%0.00%10,000.0010,000.00 0.00 10,000.00 0.0027,914.27-98,612.01-12,075.94
Total Category: 3809 - INVESTMENT INTEREST:0.00%0.00%10,000.0010,000.00 0.00 10,000.00 0.0027,914.27-98,612.01-12,075.94
Category: 3812 - MISCELLANEOUS
3816 - REFUND & REIMBRS 0.00%0.00%0.000.00 0.00 0.00 0.000.000.0095,000.00
Total Category: 3812 - MISCELLANEOUS:0.00%0.00%0.000.00 0.00 0.00 0.000.000.0095,000.00
Total Revenue:1,208,360.00555,838.23 1,156,550.00 51,810.00 4.48%1,261,120.00 52,760.00 4.37%1,171,921.461,307,832.11
Expense
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 6.75%4.97%344,280.00322,500.00 21,780.00 361,400.00 17,120.00131,750.31303,344.27219,256.39
4110 - OVERTIME F. T.0.00%5.56%9,000.009,000.00 0.00 9,500.00 500.0014,341.906,928.0910,417.38
4120 - SAL-P.T./TEMP 6.67%4.91%17,920.0016,800.00 1,120.00 18,800.00 880.005,552.000.005,174.00
4141 - PERA 6.40%5.26%26,600.0025,000.00 1,600.00 28,000.00 1,400.0010,871.7322,254.8217,131.40
4142 - FICA 5.58%5.28%28,400.0026,900.00 1,500.00 29,900.00 1,500.0010,622.8621,778.6816,108.67
4144 - HEALTH INSURANCE 10.94%9.86%42,600.0038,400.00 4,200.00 46,800.00 4,200.0019,200.0026,589.9619,599.96
4148 - WORKERS COMP 23.73%4.79%29,200.0023,600.00 5,600.00 30,600.00 1,400.0011,800.0220,000.0418,000.00
Total Category: 4100 - PERSONAL SERVICES:7.75%5.42%498,000.00462,200.00 35,800.00 525,000.00 27,000.00204,138.82400,895.86305,687.80
Page 16 of 125
Budget Comparison Report
7/16/2023 4:52:35 PM Page 2 of 3
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
4210 - OP SUPPLY-OTHER 88.68%3.00%10,000.005,300.00 4,700.00 10,300.00 300.004,607.559,591.575,948.86
4211 - MOTOR FUELS 7.69%4.76%4,200.003,900.00 300.00 4,400.00 200.001,696.114,031.353,291.10
4217 - CLOTHING/UNIFORM 2.94%1.30%1,925.001,870.00 55.00 1,950.00 25.00377.201,015.010.00
4231 - SMALL TOOLS 12.90%14.29%700.00620.00 80.00 800.00 100.00586.33180.591,421.95
4271 - OP SUP-OTHER IMP 2.38%3.49%8,600.008,400.00 200.00 8,900.00 300.000.002,884.326,446.20
4280 - CAPITAL OUTLAY <$5,000 0.00%0.00%0.000.00 0.00 0.00 0.000.008,360.520.00
Total Category: 4200 - COMMODITIES:26.56%3.64%25,425.0020,090.00 5,335.00 26,350.00 925.007,267.1926,063.3617,108.11
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 5.26%3.75%8,000.007,600.00 400.00 8,300.00 300.0028,052.043,857.166,174.47
4301 - ENGINEERING SVS 2.95%3.20%56,200.0054,590.00 1,610.00 58,000.00 1,800.0012,131.20108,717.7565,362.91
4305 - FEES FOR SERVICE 2.52%2.87%24,400.0023,800.00 600.00 25,100.00 700.004,024.2222,955.0836,807.89
4309 - CREDIT CARD FEES 100.00%3.33%30,000.0015,000.00 15,000.00 31,000.00 1,000.0016,176.6929,205.1325,482.69
4310 - COMMUNICATION 11.11%0.00%600.00540.00 60.00 600.00 0.00510.06727.62124.05
4311 - POSTAGE 4.17%4.00%6,250.006,000.00 250.00 6,500.00 250.002,483.445,815.225,502.02
4321 - DATA PROCESSING 43.85%4.04%64,300.0044,700.00 19,600.00 66,900.00 2,600.0027,151.0056,003.0042,601.00
4340 - PRINTING 0.00%2.13%4,700.004,700.00 0.00 4,800.00 100.001,298.403,432.703,739.15
4341 - ADVER/PUBLISH 50.00%0.00%300.00200.00 100.00 300.00 0.000.00214.32287.32
4371 - MAINT-REPAIR/OTH -0.81%2.54%209,000.00210,700.00 -1,700.00 214,300.00 5,300.0051,373.00149,737.3327,963.00
4372 - MAINT-REPAIR/BLD 0.00%0.00%0.000.00 0.00 0.00 0.000.000.0020,646.00
4375 - CHARGE-FLEET MNT 40.00%10.01%14,280.0010,200.00 4,080.00 15,710.00 1,430.008,970.4312,302.118,849.23
4380 - RENTAL/LEASE 354.55%0.00%5,000.001,100.00 3,900.00 5,000.00 0.000.000.000.00
4403 - TRAVEL/TRAIN/CON 13.68%0.00%5,400.004,750.00 650.00 5,400.00 0.002,572.08991.261,374.00
4449 - OTHER CONTRACT 0.00%9.09%1,100.001,100.00 0.00 1,200.00 100.000.0038.50187,481.75
Total Category: 4300 - CONTRACTUAL SERVICES:11.57%3.16%429,530.00384,980.00 44,550.00 443,110.00 13,580.00154,742.56393,997.18432,395.48
Category: 4500 - CAPITAL OUTLAY
4530 - MACH & EQUIPMENT -100.00%0.00%0.0055,000.00 -55,000.00 0.00 0.000.000.0033,181.20
4550 - PROJECT-CONTRACT 0.00%0.00%0.000.00 0.00 0.00 0.000.00244,425.750.00
Total Category: 4500 - CAPITAL OUTLAY:-100.00%0.00%0.0055,000.00 -55,000.00 0.00 0.000.00244,425.7533,181.20
Category: 4999 - TRANSFERS OUT
4700 - TRANSFERS OUT -69.66%3.01%46,450.00153,100.00 -106,650.00 47,850.00 1,400.0022,548.00394,046.00221,475.00
Total Category: 4999 - TRANSFERS OUT:-69.66%3.01%46,450.00153,100.00 -106,650.00 47,850.00 1,400.0022,548.00394,046.00221,475.00
Total Expense:999,405.00388,696.57 1,075,370.00 -75,965.00 -7.06%1,042,310.00 42,905.00 4.29%1,459,428.151,009,847.59
Total Fund: 230 - SURFACE WATER MANAGEMENT:208,955.00167,141.66 81,180.00 127,775.00 157.40%218,810.00 9,855.00 4.72%-287,506.69297,984.52
Report Total:157.40%4.72%208,955.00167,141.66 81,180.00 127,775.00 218,810.00 9,855.00-287,506.69297,984.52
Page 17 of 125
Budget Comparison Report
7/16/2023 4:52:35 PM Page 3 of 3
Fund Summary
Fund
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
230 - SURFACE WATER MANAGEMENT 208,955.00167,141.66 81,180.00 127,775.00 157.40%218,810.00 9,855.00 4.72%-287,506.69297,984.52
Report Total:157.40%4.72%208,955.00167,141.66 81,180.00 127,775.00 218,810.00 9,855.00-287,506.69297,984.52
Page 18 of 125
7/16/2023 11:10:22 AM Page 1 of 6
Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 610 - WATER OPERATING
Revenue
Category: 3110 - LICENSES AND PERMITS
3159 - MISC NON-BUS LIC 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
Total Category: 3110 - LICENSES AND PERMITS:0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
Category: 3310 - INTERGOVERNMENTAL
3324 - STATE GRANTS 0.00%0.00%0.000.00 0.00 0.00 0.000.000.0011,161.92
3339 - OTHER MN AID 0.00%0.00%0.000.00 0.00 0.00 0.0024,550.7110,238.910.00
3359 - OTHER GOV AID 0.00%0.00%0.000.00 0.00 0.00 0.000.0024,298.5023,548.50
Total Category: 3310 - INTERGOVERNMENTAL:0.00%0.00%0.000.00 0.00 0.00 0.0024,550.7134,537.4134,710.42
Category: 3400 - CHARGES FOR SERVICES
3519 - OTHER CHARGE SVS 0.00%0.00%30,000.0030,000.00 0.00 30,000.00 0.0010,000.0040,975.0040,675.00
3549 - MISC PUBLIC WORK 0.00%0.00%0.000.00 0.00 0.00 0.004,654.00337.97846.00
Total Category: 3400 - CHARGES FOR SERVICES:0.00%0.00%30,000.0030,000.00 0.00 30,000.00 0.0014,654.0041,312.9741,521.00
Category: 3710 - ENTERPRISE CHARGES FOR SERVICES
3720 - WATER SALES 5.40%5.81%3,474,910.003,296,830.00 178,080.00 3,676,660.00 201,750.00580,918.433,364,771.253,300,038.16
3723 - WATER METER SALE 0.00%0.00%100,000.00100,000.00 0.00 100,000.00 0.0062,643.00157,003.00222,210.00
3727 - PENALTIES-UTIL 0.00%0.00%30,000.0030,000.00 0.00 30,000.00 0.006,905.1941,728.2541,495.55
3739 - MISC UTIL 0.00%0.00%2,000.002,000.00 0.00 2,000.00 0.003,825.1616,508.1042,084.41
Total Category: 3710 - ENTERPRISE CHARGES FOR SERVICES:5.19%5.59%3,606,910.003,428,830.00 178,080.00 3,808,660.00 201,750.00654,291.783,580,010.603,605,828.12
Category: 3809 - INVESTMENT INTEREST
3809 - INTERFUND INTRST 0.00%0.00%0.000.00 0.00 0.00 0.000.000.00138.00
3810 - INVEST INTEREST 0.00%0.00%50,000.0050,000.00 0.00 50,000.00 0.00131,156.75-346,706.01-46,384.30
Total Category: 3809 - INVESTMENT INTEREST:0.00%0.00%50,000.0050,000.00 0.00 50,000.00 0.00131,156.75-346,706.01-46,246.30
Category: 3812 - MISCELLANEOUS
3813 - SALE OF GOODS 0.00%0.00%0.000.00 0.00 0.00 0.000.000.00715.00
3814 - RENTAL INCOME 0.00%0.00%0.000.00 0.00 0.00 0.001,350.002,710.000.00
3816 - REFUND & REIMBRS 0.00%0.00%2,000.002,000.00 0.00 2,000.00 0.00600.00445.00120.00
3829 - MISC - OTHER 0.00%0.00%2,000.000.00 2,000.00 2,000.00 0.000.000.00977.67
Total Category: 3812 - MISCELLANEOUS:100.00%0.00%4,000.002,000.00 2,000.00 4,000.00 0.001,950.003,155.001,812.67
Total Revenue:3,690,910.00826,603.24 3,510,830.00 180,080.00 5.13%3,892,660.00 201,750.00 5.47%3,312,309.973,637,625.91
Page 19 of 125
Budget Comparison Report
7/16/2023 11:10:22 AM Page 2 of 6
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Expense
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 7.15%4.98%740,400.00691,000.00 49,400.00 777,300.00 36,900.00312,213.66578,000.61510,962.44
4110 - OVERTIME F. T.3.00%4.99%72,100.0070,000.00 2,100.00 75,700.00 3,600.0031,989.5476,742.4764,405.83
4120 - SAL-P.T./TEMP 6.67%4.78%32,640.0030,600.00 2,040.00 34,200.00 1,560.009,302.6625,949.0025,126.31
4140 - PENSIONS 0.00%0.00%0.000.00 0.00 0.00 0.000.0062,808.00-52,119.00
4141 - PERA 7.08%4.88%63,500.0059,300.00 4,200.00 66,600.00 3,100.0025,552.0848,639.5942,673.25
4142 - FICA 6.09%5.27%64,500.0060,800.00 3,700.00 67,900.00 3,400.0024,403.0546,564.7740,949.88
4144 - HEALTH INSURANCE 16.98%10.01%119,900.00102,500.00 17,400.00 131,900.00 12,000.0051,250.0269,334.0069,603.00
4147 - UNEMPLOYMENT 0.00%0.00%0.000.00 0.00 0.00 0.000.00402.900.00
4148 - WORKERS COMP 18.31%5.16%25,200.0021,300.00 3,900.00 26,500.00 1,300.0010,650.0024,500.0419,899.96
Total Category: 4100 - PERSONAL SERVICES:7.99%5.53%1,118,240.001,035,500.00 82,740.00 1,180,100.00 61,860.00465,361.01932,941.38721,501.67
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 0.00%0.00%0.000.00 0.00 0.00 0.000.0054.1187.58
4210 - OP SUPPLY-OTHER 3.00%3.00%123,500.00119,900.00 3,600.00 127,200.00 3,700.0029,522.8270,166.62119,259.75
4211 - MOTOR FUELS 7.23%3.97%25,200.0023,500.00 1,700.00 26,200.00 1,000.0011,006.5627,559.4418,510.05
4212 - LUB/ADD 0.00%0.00%0.000.00 0.00 0.00 0.00236.220.00225.23
4216 - FERTILIZER/CHEM 3.00%2.69%22,300.0021,650.00 650.00 22,900.00 600.0016,726.1824,364.3631,066.19
4217 - CLOTHING/UNIFORM 2.97%3.13%4,160.004,040.00 120.00 4,290.00 130.003,323.704,007.164,489.70
4231 - SMALL TOOLS 3.00%2.91%2,060.002,000.00 60.00 2,120.00 60.000.001,497.27459.97
4270 - OP SUP-VEH/EQ 0.00%0.00%0.000.00 0.00 0.00 0.00150.87152.540.00
4271 - OP SUP-OTHER IMP 3.00%3.00%51,500.0050,000.00 1,500.00 53,045.00 1,545.006,258.3436,662.5262,092.74
4272 - OP SUP-BUILDINGS -20.00%0.00%12,000.0015,000.00 -3,000.00 12,000.00 0.000.000.00123.60
4280 - CAPITAL OUTLAY <$5,000 18.11%0.00%9,000.007,620.00 1,380.00 9,000.00 0.005,285.100.002,471.87
Total Category: 4200 - COMMODITIES:2.47%2.82%249,720.00243,710.00 6,010.00 256,755.00 7,035.0072,509.79164,464.02238,786.68
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 3.03%3.82%39,300.0038,145.00 1,155.00 40,800.00 1,500.00229,846.1459,599.8540,719.50
4301 - ENGINEERING SVS 2.97%3.00%70,000.0067,980.00 2,020.00 72,100.00 2,100.0040,354.9548,114.4349,719.10
4302 - LEGAL SERVICE 2.86%0.56%1,800.001,750.00 50.00 1,810.00 10.000.00496.000.00
4305 - FEES FOR SERVICE 3.00%3.05%70,420.0068,370.00 2,050.00 72,565.00 2,145.0012,083.3186,953.15116,923.86
4309 - CREDIT CARD FEES 100.00%0.00%30,000.0015,000.00 15,000.00 30,000.00 0.0016,176.7329,205.2225,482.70
4310 - COMMUNICATION 2.99%3.00%10,155.009,860.00 295.00 10,460.00 305.005,136.6711,679.6711,352.01
4311 - POSTAGE 4.35%0.00%24,000.0023,000.00 1,000.00 24,000.00 0.0013,936.0023,267.0023,731.08
4321 - DATA PROCESSING 3.74%2.84%197,100.00190,000.00 7,100.00 202,700.00 5,600.0058,352.00184,816.96165,327.04
4340 - PRINTING 2.49%0.05%19,320.0018,850.00 470.00 19,330.00 10.005,201.0013,715.0016,459.00
4341 - ADVER/PUBLISH 2.91%1.89%530.00515.00 15.00 540.00 10.000.00602.570.00
4350 - INSURANCE CHARGE 50.44%10.00%17,000.0011,300.00 5,700.00 18,700.00 1,700.005,650.0210,380.009,999.96
4360 - UTILITIES 65.92%2.97%443,260.00267,160.00 176,100.00 456,410.00 13,150.00195,869.04427,262.79369,655.03
4370 - MAINT-REPAIR/EQ 2.95%3.07%4,880.004,740.00 140.00 5,030.00 150.000.00735.064,672.28
Page 20 of 125
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7/16/2023 11:10:22 AM Page 3 of 6
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4371 - MAINT-REPAIR/OTH 3.01%2.98%174,400.00169,300.00 5,100.00 179,600.00 5,200.009,554.91189,880.0976,316.64
4372 - MAINT-REPAIR/BLD 3.05%2.96%54,100.0052,500.00 1,600.00 55,700.00 1,600.004,790.5042,303.4433,172.27
4375 - CHARGE-FLEET MNT 40.00%10.00%54,180.0038,700.00 15,480.00 59,600.00 5,420.0017,670.2942,128.9829,341.74
4380 - RENTAL/LEASE 3.00%3.16%8,240.008,000.00 240.00 8,500.00 260.007,590.007,590.007,590.00
4401 - DUES & SUBS 2.96%0.72%2,780.002,700.00 80.00 2,800.00 20.002,680.252,615.002,427.00
4403 - TRAVEL/TRAIN/CON 15.58%-8.70%18,840.0016,300.00 2,540.00 17,200.00 -1,640.009,104.589,561.056,808.56
4405 - CLEAN/WASTE REMV 607.26%0.34%8,770.001,240.00 7,530.00 8,800.00 30.00791.482,067.163,191.91
4434 - SPECIAL EVENTS 0.00%-0.01%305,200.000.00 305,200.00 305,170.00 -30.000.000.000.00
4438 - PRO/MISC RESALE 0.00%0.00%0.000.00 0.00 0.00 0.0013,023.75111,283.180.00
4449 - OTHER CONTRACT 3.00%3.01%106,090.00103,000.00 3,090.00 109,280.00 3,190.0036,087.8934,529.5065,727.56
Total Category: 4300 - CONTRACTUAL SERVICES:49.80%2.45%1,660,365.001,108,410.00 551,955.00 1,701,095.00 40,730.00683,899.511,338,786.101,058,617.24
Category: 4500 - CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 36.36%-100.00%150,000.00110,000.00 40,000.00 0.00 -150,000.000.000.000.00
4551 - PROJECT-ENGINEER 0.00%0.00%0.000.00 0.00 0.00 0.00100,257.950.000.00
Total Category: 4500 - CAPITAL OUTLAY:36.36%-100.00%150,000.00110,000.00 40,000.00 0.00 -150,000.00100,257.950.000.00
Category: 4999 - TRANSFERS OUT
4700 - TRANSFERS OUT 3.00%3.00%203,740.00197,800.00 5,940.00 209,850.00 6,110.0098,899.98467,138.00245,601.00
Total Category: 4999 - TRANSFERS OUT:3.00%3.00%203,740.00197,800.00 5,940.00 209,850.00 6,110.0098,899.98467,138.00245,601.00
Total Expense:3,382,065.001,420,928.24 2,695,420.00 686,645.00 25.47%3,347,800.00 -34,265.00 -1.01%2,903,329.502,264,506.59
Total Fund: 610 - WATER OPERATING:308,845.00-594,325.00 815,410.00 -506,565.00 -62.12%544,860.00 236,015.00 76.42%408,980.471,373,119.32
Page 21 of 125
Budget Comparison Report
7/16/2023 11:10:22 AM Page 4 of 6
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 620 - SEWER OPERATING
Revenue
Category: 3030 - SPECIAL ASSESSMENTS
3031 - S.A. - DELINQ 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
3044 - MISC PEN & INT 0.00%0.00%2,500.002,500.00 0.00 2,500.00 0.000.003,038.313,207.31
Total Category: 3030 - SPECIAL ASSESSMENTS:0.00%0.00%2,500.002,500.00 0.00 2,500.00 0.000.003,038.313,207.31
Category: 3710 - ENTERPRISE CHARGES FOR SERVICES
3724 - SEWER SERVICE 10.13%9.13%4,133,700.003,753,550.00 380,150.00 4,511,100.00 377,400.001,193,727.073,529,292.013,296,087.68
3727 - PENALTIES-UTIL 0.00%0.00%30,000.0030,000.00 0.00 30,000.00 0.007,895.0641,252.2837,670.65
3739 - MISC UTIL 0.00%0.00%1,000.001,000.00 0.00 1,000.00 0.00-6,684.6596,756.8016,028.25
Total Category: 3710 - ENTERPRISE CHARGES FOR SERVICES:10.04%9.06%4,164,700.003,784,550.00 380,150.00 4,542,100.00 377,400.001,194,937.483,667,301.093,349,786.58
Category: 3809 - INVESTMENT INTEREST
3809 - INTERFUND INTRST 0.00%0.00%26,000.0026,000.00 0.00 26,000.00 0.000.0025,450.0027,413.00
3810 - INVEST INTEREST 0.00%0.00%30,000.0030,000.00 0.00 30,000.00 0.0046,717.55-140,960.56-17,401.06
Total Category: 3809 - INVESTMENT INTEREST:0.00%0.00%56,000.0056,000.00 0.00 56,000.00 0.0046,717.55-115,510.5610,011.94
Total Revenue:4,223,200.001,241,655.03 3,843,050.00 380,150.00 9.89%4,600,600.00 377,400.00 8.94%3,554,828.843,363,005.83
Expense
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 16.24%4.95%311,300.00267,800.00 43,500.00 326,700.00 15,400.0095,596.12223,626.32225,854.12
4110 - OVERTIME F. T.0.00%5.71%3,500.003,500.00 0.00 3,700.00 200.001,348.8617,515.522,518.25
4120 - SAL-P.T./TEMP 0.00%0.00%0.000.00 0.00 0.00 0.000.004,600.000.00
4140 - PENSIONS 0.00%0.00%0.000.00 0.00 0.00 0.000.00-4,896.0021,341.00
4141 - PERA 16.67%5.04%23,800.0020,400.00 3,400.00 25,000.00 1,200.007,248.2318,210.0017,007.39
4142 - FICA 14.76%4.98%24,100.0021,000.00 3,100.00 25,300.00 1,200.006,936.0017,253.8115,718.57
4144 - HEALTH INSURANCE 25.81%9.76%50,200.0039,900.00 10,300.00 55,100.00 4,900.0019,950.0024,407.0427,555.04
4148 - WORKERS COMP 23.53%4.76%6,300.005,100.00 1,200.00 6,600.00 300.002,550.007,100.045,899.92
Total Category: 4100 - PERSONAL SERVICES:17.19%5.53%419,200.00357,700.00 61,500.00 442,400.00 23,200.00133,629.21307,816.73315,894.29
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 0.00%0.00%0.000.00 0.00 0.00 0.000.0054.1087.58
4210 - OP SUPPLY-OTHER 2.96%2.09%3,820.003,710.00 110.00 3,900.00 80.002,119.639,037.312,015.26
4211 - MOTOR FUELS 13.33%3.92%5,100.004,500.00 600.00 5,300.00 200.002,433.256,303.304,491.09
4216 - FERTILIZER/CHEM 2.94%2.86%3,500.003,400.00 100.00 3,600.00 100.00625.231,137.020.00
4217 - CLOTHING/UNIFORM 4.42%1.54%1,300.001,245.00 55.00 1,320.00 20.000.00164.940.00
4231 - SMALL TOOLS 9.59%0.00%800.00730.00 70.00 800.00 0.000.00348.950.00
4271 - OP SUP-OTHER IMP -16.67%0.00%2,500.003,000.00 -500.00 2,500.00 0.000.004,874.012,369.60
Total Category: 4200 - COMMODITIES:2.62%2.35%17,020.0016,585.00 435.00 17,420.00 400.005,178.1121,919.638,963.53
Page 22 of 125
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7/16/2023 11:10:22 AM Page 5 of 6
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES -1.47%2.68%13,050.0013,245.00 -195.00 13,400.00 350.0011,641.5213,132.8221,642.25
4301 - ENGINEERING SVS 3.02%2.94%27,590.0026,780.00 810.00 28,400.00 810.005,388.2015,904.5038,303.23
4305 - FEES FOR SERVICE 2.42%0.00%17,110.0016,705.00 405.00 17,110.00 0.006,004.0014,662.0015,786.00
4309 - CREDIT CARD FEES 100.00%0.00%30,000.0015,000.00 15,000.00 30,000.00 0.0016,176.6929,205.1825,482.70
4310 - COMMUNICATION 3.13%3.03%660.00640.00 20.00 680.00 20.00348.40667.35623.76
4311 - POSTAGE 4.35%0.00%24,000.0023,000.00 1,000.00 24,000.00 0.009,936.0023,267.0021,481.00
4321 - DATA PROCESSING 6.68%3.35%202,700.00190,000.00 12,700.00 209,500.00 6,800.0072,152.00184,017.04175,876.96
4340 - PRINTING 5.56%0.00%19,000.0018,000.00 1,000.00 19,000.00 0.005,201.0013,715.0014,974.00
4350 - INSURANCE CHARGE 50.00%10.20%25,500.0017,000.00 8,500.00 28,100.00 2,600.008,500.0215,570.0015,000.00
4360 - UTILITIES 899.17%6.55%23,980.002,400.00 21,580.00 25,550.00 1,570.001,605.702,703.112,386.09
4363 - MWCC SERVICE 3.87%4.00%2,752,570.002,650,000.00 102,570.00 2,862,675.00 110,105.001,323,808.322,403,450.721,995,516.48
4370 - MAINT-REPAIR/EQ 0.00%0.00%0.000.00 0.00 0.00 0.000.000.002,553.81
4371 - MAINT-REPAIR/OTH 2.99%2.96%202,900.00197,000.00 5,900.00 208,900.00 6,000.00136,434.49231,723.61176,219.72
4372 - MAINT-REPAIR/BLD 2.99%2.91%29,250.0028,400.00 850.00 30,100.00 850.00756.0022,452.0021,917.50
4375 - CHARGE-FLEET MNT 40.00%9.97%15,540.0011,100.00 4,440.00 17,090.00 1,550.002,465.8030,669.9010,187.28
4403 - TRAVEL/TRAIN/CON 25.00%25.00%2,000.001,600.00 400.00 2,500.00 500.00673.00421.881,259.99
4449 - OTHER CONTRACT 0.00%0.00%0.000.00 0.00 0.00 0.000.0057.750.00
Total Category: 4300 - CONTRACTUAL SERVICES:5.45%3.87%3,385,850.003,210,870.00 174,980.00 3,517,005.00 131,155.001,601,091.143,001,619.862,539,210.77
Category: 4500 - CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 0.00%0.00%0.000.00 0.00 350,000.00 350,000.000.000.000.00
4550 - PROJECT-CONTRACT 0.00%0.00%0.000.00 0.00 0.00 0.00239.500.000.00
4559 - PROJECT-OTHER 0.00%0.00%0.000.00 0.00 0.00 0.00425.000.000.00
Total Category: 4500 - CAPITAL OUTLAY:0.00%0.00%0.000.00 0.00 350,000.00 350,000.00664.500.000.00
Category: 4999 - TRANSFERS OUT
4700 - TRANSFERS OUT 3.00%3.00%203,740.00197,800.00 5,940.00 209,850.00 6,110.0098,899.98418,313.00243,412.00
Total Category: 4999 - TRANSFERS OUT:3.00%3.00%203,740.00197,800.00 5,940.00 209,850.00 6,110.0098,899.98418,313.00243,412.00
Total Expense:4,025,810.001,839,462.94 3,782,955.00 242,855.00 6.42%4,536,675.00 510,865.00 12.69%3,749,669.223,107,480.59
Total Fund: 620 - SEWER OPERATING:197,390.00-597,807.91 60,095.00 137,295.00 228.46%63,925.00 -133,465.00 -67.61%-194,840.38255,525.24
Report Total:-42.18%20.26%506,235.00-1,192,132.91 875,505.00 -369,270.00 608,785.00 102,550.00214,140.091,628,644.56
Page 23 of 125
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Fund Summary
Fund
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
610 - WATER OPERATING 308,845.00-594,325.00 815,410.00 -506,565.00 -62.12%544,860.00 236,015.00 76.42%408,980.471,373,119.32
620 - SEWER OPERATING 197,390.00-597,807.91 60,095.00 137,295.00 228.46%63,925.00 -133,465.00 -67.61%-194,840.38255,525.24
Report Total:-42.18%20.26%506,235.00-1,192,132.91 875,505.00 -369,270.00 608,785.00 102,550.00214,140.091,628,644.56
Page 24 of 125
7/16/2023 11:38:35 AM Page 1 of 3
Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 630 - STREET LIGHTS
Revenue
Category: 3400 - CHARGES FOR SERVICES
3549 - MISC PUBLIC WORK -4.57%2.99%167,000.00175,000.00 -8,000.00 172,000.00 5,000.0035,492.00116,144.00297,096.50
Total Category: 3400 - CHARGES FOR SERVICES:-4.57%2.99%167,000.00175,000.00 -8,000.00 172,000.00 5,000.0035,492.00116,144.00297,096.50
Category: 3710 - ENTERPRISE CHARGES FOR SERVICES
3727 - PENALTIES-UTIL 0.00%0.00%3,000.003,000.00 0.00 3,000.00 0.001,867.135,251.634,866.12
3729 - STREET LIGHT 7.90%5.01%1,017,000.00942,500.00 74,500.00 1,068,000.00 51,000.00317,877.02866,337.89604,159.07
3730 - ST LIGHT MAINTENANCE FEE 0.00%0.00%0.000.00 0.00 0.00 0.000.0012.30138,948.58
Total Category: 3710 - ENTERPRISE CHARGES FOR SERVICES:7.88%5.00%1,020,000.00945,500.00 74,500.00 1,071,000.00 51,000.00319,744.15871,601.82747,973.77
Category: 3809 - INVESTMENT INTEREST
3810 - INVEST INTEREST -100.00%0.00%0.0010,000.00 -10,000.00 0.00 0.005,429.34-22,308.57-3,293.07
Total Category: 3809 - INVESTMENT INTEREST:-100.00%0.00%0.0010,000.00 -10,000.00 0.00 0.005,429.34-22,308.57-3,293.07
Category: 3812 - MISCELLANEOUS
3816 - REFUND & REIMBRS 0.00%0.00%0.000.00 0.00 0.00 0.002,704.0023,437.4810,005.67
3829 - MISC - OTHER 0.00%0.00%20,000.0020,000.00 0.00 20,000.00 0.005,365.6827,027.3660,434.48
Total Category: 3812 - MISCELLANEOUS:0.00%0.00%20,000.0020,000.00 0.00 20,000.00 0.008,069.6850,464.8470,440.15
Total Revenue:1,207,000.00368,735.17 1,150,500.00 56,500.00 4.91%1,263,000.00 56,000.00 4.64%1,015,902.091,112,217.35
Expense
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 3.56%5.00%127,900.00123,500.00 4,400.00 134,300.00 6,400.0049,981.10113,849.09140,293.09
4110 - OVERTIME F. T.0.00%6.67%3,000.003,000.00 0.00 3,200.00 200.001,355.685,493.293,030.02
4140 - PENSIONS 0.00%0.00%0.000.00 0.00 0.00 0.000.00-14,146.001,662.00
4141 - PERA 2.11%6.19%9,700.009,500.00 200.00 10,300.00 600.003,850.198,993.0510,746.94
4142 - FICA 3.09%6.00%10,000.009,700.00 300.00 10,600.00 600.003,450.748,037.399,431.66
4144 - HEALTH INSURANCE 10.73%9.69%19,600.0017,700.00 1,900.00 21,500.00 1,900.008,850.008,244.009,941.04
4148 - WORKERS COMP 22.22%4.55%4,400.003,600.00 800.00 4,600.00 200.001,800.004,149.964,149.96
Total Category: 4100 - PERSONAL SERVICES:4.55%5.67%174,600.00167,000.00 7,600.00 184,500.00 9,900.0069,287.71134,620.78179,254.71
Category: 4200 - COMMODITIES
4210 - OP SUPPLY-OTHER 130.64%1.11%27,100.0011,750.00 15,350.00 27,400.00 300.0019,193.8282,435.4611,834.02
4211 - MOTOR FUELS 5.77%0.00%5,500.005,200.00 300.00 5,500.00 0.002,717.354,961.113,988.09
Page 25 of 125
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7/16/2023 11:38:35 AM Page 2 of 3
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4217 - CLOTHING/UNIFORM 3.21%2.59%965.00935.00 30.00 990.00 25.00285.940.000.00
4231 - SMALL TOOLS 2.94%2.86%875.00850.00 25.00 900.00 25.000.001,398.020.00
4270 - OP SUP-VEH/EQ 0.00%0.00%0.000.00 0.00 0.00 0.000.000.00178.09
4271 - OP SUP-OTHER IMP 3.00%3.00%56,650.0055,000.00 1,650.00 58,350.00 1,700.0039,001.6625,572.4027,959.24
4280 - CAPITAL OUTLAY <$5,000 2.99%2.90%4,140.004,020.00 120.00 4,260.00 120.004,020.000.0012,024.50
Total Category: 4200 - COMMODITIES:22.47%2.28%95,230.0077,755.00 17,475.00 97,400.00 2,170.0065,218.77114,366.9955,983.94
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 3.03%2.94%1,700.001,650.00 50.00 1,750.00 50.00454.02921.321,741.90
4301 - ENGINEERING SVS 2.75%3.57%5,600.005,450.00 150.00 5,800.00 200.006,650.7020,353.7523,246.00
4305 - FEES FOR SERVICE 3.00%3.01%19,570.0019,000.00 570.00 20,160.00 590.004,949.7022,228.8662,457.74
4309 - CREDIT CARD FEES 200.00%0.00%30,000.0010,000.00 20,000.00 30,000.00 0.0016,176.6929,205.1425,482.61
4310 - COMMUNICATION 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
4311 - POSTAGE 7.91%0.00%6,000.005,560.00 440.00 6,000.00 0.002,484.005,816.005,370.00
4321 - DATA PROCESSING 3.80%5.01%51,900.0050,000.00 1,900.00 54,500.00 2,600.0028,702.6135,407.3648,696.83
4340 - PRINTING 3.02%2.73%4,770.004,630.00 140.00 4,900.00 130.001,302.003,428.003,743.00
4350 - INSURANCE CHARGE 50.00%10.37%13,500.009,000.00 4,500.00 14,900.00 1,400.004,500.008,300.048,000.04
4360 - UTILITIES 41.48%0.52%191,000.00135,000.00 56,000.00 192,000.00 1,000.0086,279.41189,629.58162,477.54
4361 - NSP STREET LIGHT 3.00%3.00%87,550.0085,000.00 2,550.00 90,177.00 2,627.0037,055.4690,943.1979,749.12
4371 - MAINT-REPAIR/OTH 3.00%3.00%177,160.00172,000.00 5,160.00 182,475.00 5,315.004,527.7474,696.6999,511.75
4372 - MAINT-REPAIR/BLD -51.64%6.77%13,300.0027,500.00 -14,200.00 14,200.00 900.000.0021,122.0013,934.00
4375 - CHARGE-FLEET MNT 40.00%10.01%15,680.0011,200.00 4,480.00 17,250.00 1,570.00663.507,070.937,918.68
4401 - DUES & SUBS 0.00%0.00%0.000.00 0.00 0.00 0.000.000.00800.00
4403 - TRAVEL/TRAIN/CON 3.08%2.99%1,340.001,300.00 40.00 1,380.00 40.00416.00416.00579.00
4438 - PRO/MISC RESALE 3.00%3.00%165,520.00160,700.00 4,820.00 170,485.00 4,965.0047,905.00117,421.00266,310.58
4449 - OTHER CONTRACT 0.00%0.00%0.000.00 0.00 0.00 0.000.0019.250.00
Total Category: 4300 - CONTRACTUAL SERVICES:12.41%2.73%784,590.00697,990.00 86,600.00 805,977.00 21,387.00242,066.83626,979.11810,018.79
Category: 4999 - TRANSFERS OUT
4700 - TRANSFERS OUT -43.32%5.66%53,000.0093,500.00 -40,500.00 56,000.00 3,000.0025,750.02217,959.9648,650.04
Total Category: 4999 - TRANSFERS OUT:-43.32%5.66%53,000.0093,500.00 -40,500.00 56,000.00 3,000.0025,750.02217,959.9648,650.04
Total Expense:1,107,420.00402,323.33 1,036,245.00 71,175.00 6.87%1,143,877.00 36,457.00 3.29%1,093,926.841,093,907.48
Total Fund: 630 - STREET LIGHTS:99,580.00-33,588.16 114,255.00 -14,675.00 -12.84%119,123.00 19,543.00 19.63%-78,024.7518,309.87
Report Total:-12.84%19.63%99,580.00-33,588.16 114,255.00 -14,675.00 119,123.00 19,543.00-78,024.7518,309.87
Page 26 of 125
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7/16/2023 11:38:35 AM Page 3 of 3
Fund Summary
Fund
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
630 - STREET LIGHTS 99,580.00-33,588.16 114,255.00 -14,675.00 -12.84%119,123.00 19,543.00 19.63%-78,024.7518,309.87
Report Total:-12.84%19.63%99,580.00-33,588.16 114,255.00 -14,675.00 119,123.00 19,543.00-78,024.7518,309.87
Page 27 of 125
7/16/2023 5:10:26 PM Page 1 of 3
Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 710 - FLEET MAINTENANCE
Revenue
Category: 3400 - CHARGES FOR SERVICES
3549 - MISC PUBLIC WORK 0.00%0.00%0.000.00 0.00 0.00 0.000.00141.090.00
3568 - FEE FOR SERVICE 23.28%7.00%2,110,640.001,712,100.00 398,540.00 2,258,460.00 147,820.00823,024.931,702,301.791,354,081.02
Total Category: 3400 - CHARGES FOR SERVICES:23.28%7.00%2,110,640.001,712,100.00 398,540.00 2,258,460.00 147,820.00823,024.931,702,442.881,354,081.02
Category: 3812 - MISCELLANEOUS
3813 - SALE OF GOODS 0.00%0.00%0.000.00 0.00 0.00 0.000.00531.051,468.17
3816 - REFUND & REIMBRS 0.00%0.00%0.000.00 0.00 0.00 0.00543.001,457.1563.40
Total Category: 3812 - MISCELLANEOUS:0.00%0.00%0.000.00 0.00 0.00 0.00543.001,988.201,531.57
Total Revenue:2,110,640.00823,567.93 1,712,100.00 398,540.00 23.28%2,258,460.00 147,820.00 7.00%1,704,431.081,355,612.59
Expense
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 2.99%4.97%678,200.00658,500.00 19,700.00 711,900.00 33,700.00292,551.96628,245.99597,113.93
4110 - OVERTIME F. T.0.00%5.71%14,000.0014,000.00 0.00 14,800.00 800.006,635.7213,465.2511,761.86
4120 - SAL-P.T./TEMP -100.00%0.00%0.0017,700.00 -17,700.00 0.00 0.007,521.2511,554.000.00
4140 - PENSIONS 0.00%0.00%0.000.00 0.00 0.00 0.000.0051,538.0053,187.00
4141 - PERA 3.16%4.98%52,200.0050,600.00 1,600.00 54,800.00 2,600.0022,966.6147,030.3744,673.96
4142 - FICA 0.19%4.91%53,000.0052,900.00 100.00 55,600.00 2,600.0021,212.4744,974.9041,560.69
4144 - HEALTH INSURANCE 11.11%10.00%96,000.0086,400.00 9,600.00 105,600.00 9,600.0043,200.0055,308.0860,343.96
4148 - WORKERS COMP 16.46%5.43%27,600.0023,700.00 3,900.00 29,100.00 1,500.0011,850.0026,000.0415,000.00
Total Category: 4100 - PERSONAL SERVICES:1.90%5.52%921,000.00903,800.00 17,200.00 971,800.00 50,800.00405,938.01878,116.63823,641.40
Category: 4200 - COMMODITIES
4210 - OP SUPPLY-OTHER -17.10%27.00%22,300.0026,900.00 -4,600.00 28,320.00 6,020.0011,108.0617,083.6912,930.66
4211 - MOTOR FUELS 4.46%4.67%402,600.00385,400.00 17,200.00 421,400.00 18,800.00191,941.55378,367.85272,345.18
4212 - LUB/ADD 5.00%3.00%21,000.0020,000.00 1,000.00 21,630.00 630.008,666.288,209.0020,958.96
4217 - CLOTHING/UNIFORM 7.35%-1.23%7,300.006,800.00 500.00 7,210.00 -90.002,290.014,349.024,933.69
4231 - SMALL TOOLS -6.25%12.63%15,000.0016,000.00 -1,000.00 16,895.00 1,895.0011,332.1323,959.4414,340.81
4270 - OP SUP-VEH/EQ 34.65%2.94%340,000.00252,500.00 87,500.00 350,000.00 10,000.00181,940.83358,773.66277,732.65
4271 - OP SUP-OTHER IMP 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
4272 - OP SUP-BUILDINGS 0.00%0.00%0.000.00 0.00 0.00 0.000.0014.570.00
Total Category: 4200 - COMMODITIES:14.22%4.61%808,200.00707,600.00 100,600.00 845,455.00 37,255.00407,278.86790,757.23603,241.95
Page 28 of 125
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7/16/2023 5:10:26 PM Page 2 of 3
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 20.00%3.33%600.00500.00 100.00 620.00 20.00146.84707.20449.82
4305 - FEES FOR SERVICE 173.33%-59.76%8,200.003,000.00 5,200.00 3,300.00 -4,900.00143.506,813.439,050.82
4310 - COMMUNICATION 3.28%3.02%6,300.006,100.00 200.00 6,490.00 190.002,746.056,078.475,766.90
4311 - POSTAGE 0.00%0.00%0.000.00 0.00 0.00 0.0059.700.0016.30
4321 - DATA PROCESSING 5.06%4.96%68,500.0065,200.00 3,300.00 71,900.00 3,400.0031,150.0252,571.4452,237.00
4341 - ADVER/PUBLISH 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
4350 - INSURANCE CHARGE 50.00%8.33%2,400.001,600.00 800.00 2,600.00 200.00799.981,449.961,400.04
4370 - MAINT-REPAIR/EQ 144.53%7.28%313,000.00128,000.00 185,000.00 335,780.00 22,780.00326,882.51270,393.56135,111.29
4371 - MAINT-REPAIR/OTH -45.45%105.83%600.001,100.00 -500.00 1,235.00 635.001,068.94500.00525.00
4372 - MAINT-REPAIR/BLD 0.00%-100.00%200.000.00 200.00 0.00 -200.000.0040.00466.17
4380 - RENTAL/LEASE 6.25%2.94%1,700.001,600.00 100.00 1,750.00 50.000.000.00802.00
4401 - DUES & SUBS 700.00%-87.13%4,000.00500.00 3,500.00 515.00 -3,485.001,056.731,666.75371.15
4403 - TRAVEL/TRAIN/CON 50.00%-28.85%16,500.0011,000.00 5,500.00 11,740.00 -4,760.003,539.005,277.234,229.27
4405 - CLEAN/WASTE REMV 115.00%-49.65%4,300.002,000.00 2,300.00 2,165.00 -2,135.001,071.484,301.602,181.46
4445 - SALES TAX 3.13%3.03%6,600.006,400.00 200.00 6,800.00 200.003,867.756,098.665,947.62
4449 - OTHER CONTRACT 0.00%2.50%200.00200.00 0.00 205.00 5.000.00108.770.00
Total Category: 4300 - CONTRACTUAL SERVICES:90.63%2.77%433,100.00227,200.00 205,900.00 445,100.00 12,000.00372,532.50356,007.07218,554.84
Category: 4500 - CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
Total Category: 4500 - CAPITAL OUTLAY:0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
Category: 4720 - DEPRECIATION
4721 - DEPRECIATION-PURCHASED 0.00%0.00%0.000.00 0.00 0.00 0.000.0039,974.2845,971.26
Total Category: 4720 - DEPRECIATION:0.00%0.00%0.000.00 0.00 0.00 0.000.0039,974.2845,971.26
Total Expense:2,162,300.001,185,749.37 1,838,600.00 323,700.00 17.61%2,262,355.00 100,055.00 4.63%2,064,855.211,691,409.45
Total Fund: 710 - FLEET MAINTENANCE:-51,660.00-362,181.44 -126,500.00 74,840.00 -59.16%-3,895.00 47,765.00 -92.46%-360,424.13-335,796.86
Report Total:-59.16%-92.46%-51,660.00-362,181.44 -126,500.00 74,840.00 -3,895.00 47,765.00-360,424.13-335,796.86
Page 29 of 125
Budget Comparison Report
7/16/2023 5:10:26 PM Page 3 of 3
Fund Summary
Fund
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
710 - FLEET MAINTENANCE -51,660.00-362,181.44 -126,500.00 74,840.00 -59.16%-3,895.00 47,765.00 -92.46%-360,424.13-335,796.86
Report Total:-59.16%-92.46%-51,660.00-362,181.44 -126,500.00 74,840.00 -3,895.00 47,765.00-360,424.13-335,796.86
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Page 69 of 125
To: Honorable Mayor and City Council
Jennifer Levitt, City Administrator
From: Adam Moshier, Fleet and Facilities Maintenance Manager
Date: July 18, 2023
Subject: Equipment Replacement for 2024
Introduction
This memo outlines new and replacement equipment that is scheduled for 2024.
Staff are recommending that a new utility vehicle with attachments be added to the fleet to
keep pace with snow removal on sidewalks and trails. As this piece of equipment will only be
used in the winter months, it is recommended to be leased for 6 months each year at an
annual rate of $40,000, which would be budgeted out of the Equipment Replacement fund for
the next five years.
Staff is recommending the following equipment be replaced, (2) trailers, a utility vehicle with
sprayer, (2) mowers, a pickup with service body, a street sweeper and two police admin
vehicles. The total purchase cost for the replacement Public Works equipment is $897,000
with $441,000 budgeted out of the Equipment Replacement fund, $150,000 budgeted from the
Water fund and $306,000 budgeted from the Stormwater fund.
New Equipment Added to the Fleet
Utility Vehicle with Attachments
This piece of equipment is needed to plow snow on sidewalks and trails due to the large
increase in these facilities throughout the City. Over the past six years, the inventory of
sidewalks and trails has grown from 61.98 to 91.24 miles, an increase of 47.2%. This machine
will increase efficiency and assist in clearing the sidewalks in a safe and timely manner. The
City currently has three sidewalk machines that remove snow and staff are requesting to add a
fourth. This will help cut down on the needed overtime to complete snow removal on the
sidewalks. Staff are proposing a lease to own option to acquire this machine due to the large
up-front cost. Staff is estimating a cost of $40,000 per year for 5 years.
As the year-round use of pedestrian facilities as a dedicated mode of transportation continues
to increase, the importance of keeping them clear and passable increases as well. If this piece
of equipment is not added, the length of time to clear snow from City sidewalks will continue to
grow, resulting in an ongoing reduction in level of service.
Page 70 of 125
Equipment Recommended for Replacement
Two Trailers, 41-7013-05, 41-7010-06
These (2) trailers are due for replacement based on age and condition of the trailer. The
replacement schedule for trailers is 15-20 years. These two trailers are currently 18 and 17
years old. Unit 7013 has $23,897 dollars in maintenance costs with 2014 being the highest
cost to date. Unit 7010 has $14,307 dollars in maintenance costs with 2012 being the highest
cost to date. Both trailers are showing their age and the cost to replace these trailers is less
expensive compared to fixing them and still having a rusted-out frame. The total cost to
replace (2) trailers is $32,000.
Utility Vehicle with Sprayer, 41-8705-05
This piece of equipment is due for replacement based on age, cost efficiency and reducing
personnel time. The replacement schedule for this sprayer is 12 years. The sprayer is 18 years
old and has $19,800 dollars in maintenance costs. This sprayer is used to treat grass fields in
the parks and the facility grounds around the buildings. There is new technology in the
spraying field. A GPS system can be added which can lead to reduced waste of chemicals and
increased efficiency in the field. With increasing chemical costs, the GPS system can track and
record different layouts reducing the amount of chemical flow, thus reducing the amount of
chemical that is needed and cutting down on overspray. There are hazards when using these
chemicals and this machine will have a cab on it to help prevent against harmful exposure. The
total cost to replace this sprayer is $125,000 dollars.
Page 71 of 125
Two Mowers, 41-8504-15, 31-8509-14
Unit 8504, the 11 ft. mower is due for replacement based on age, maintenance costs and
reliability. The mower is currently 8 years old with over 4,000 hours. Unit 8509, a 5 ft mower
with broom and cab is due for replacement based on age, maintenance costs and reliability.
This mower is currently 9 years old with over 3,356 hours. The recommended replacement is 8
years. These mowers are used heavily in the mowing of the larger parks and street rights-of-
way throughout the city. Unit 8509 is used during the winter to remove snow at City Hall as
well.
Unit 8504 has a life to date maintenance cost of over $50,000 dollars and unit 8509 has over
$66,000 dollars in maintenance costs over the life of the equipment. Maintenance costs the
past 3 years have averaged $10,000 for unit 8504 and almost $8,000 for 8509. Staff does not
recommend keeping mowers past the replacement schedule of 8 years. These mowers cannot
be down for long periods of time and need to be operational.
Staff is requesting to replace the 11 ft. mower at an estimated cost of $116,000. Staff is
requesting to replace the 5ft mower with a tractor that will better suit the department’s needs
for $68,000.
Pickup with Service Body, 70-1509-11
Unit 1509, a pickup with service body, is due for replacement based on age, maintenance cost
and mileage. The truck is currently 12 years old and the replacement schedule for pickup
trucks is 12 years. This truck has over 115,000 miles and a life to date maintenance cost of
$30,000. Staff does not recommend keeping front line vehicles that have over 100,000 miles.
This truck is used every day in the water department, carries many tools on the truck, has a
crane on the rear and will have a manhole lifter. This service body truck is key to performing
the everyday duties required by employees. Without this truck, more time would be spent
traveling back and forth to the shop to obtain tools. Having this truck improves safety with the
remote-controlled manhole lifter on the front, as there is an increased risk of injuries without it.
Staff are requesting to replace the pickup with service body at an estimated cost of $150,000.
This truck will take a full year to order obtain, so the truck will be 14 years old when replaced.
This does not affect the equipment replacement fund as the money is budgeted out of the
water fund.
Page 72 of 125
Street Sweeper, 31-8601-97
Unit 8601, a street sweeper, is due for replacement based on age, maintenance cost and
reliability. The sweeper is currently 26 years old and has over 6,938 engine hours. The life to
date maintenance cost is over $300,000 dollars with the past three years averaging almost
$18,000 per year. Sweepers are a high maintenance piece of equipment, and our sweeper is
very rusted and parts are becoming hard to find. We can no longer rely on this piece of
equipment to get the job done without breaking down.
Staff is requesting to replace this sweeper for a total cost of $306,000 dollars from the
Stormwater budget. There will be a grant available from the South Washington Watershed
District to help purchase this sweeper, accounting for half of the purchase price, $153,000.
Page 73 of 125
Two Admin Police Vehicles, 21-1247-13, 21-1660-16
Unit 1247 and 1660 are admin police vehicles. Unit 1247 is 10 years old and has a life to date
maintenance cost of $11,187, with the last three years averaging $1,849 per year. Unit 1660 is
7 years old and has a life to date maintenance cost of $17,300, with the past three years
averaging $1,684 per year. Staff is requesting to replace these vehicles at $50,000 per vehicle
for a total of $100,000 out of the Equipment Replacement budget.
Conclusion
Staff has taken a considerable amount of time to form this equipment replacement
recommendation for 2024. If the City is to push back equipment past the recommended
replacement schedule, maintenance costs will continue to increase, putting more pressure on
the fleet maintenance staff to keep them in service. Costs will continue to increase as
equipment will need to be sent to contractors to get repaired in a timely fashion. Downtime
becomes a bigger factor which then leads to staff being less efficient and not having the
equipment needed to complete the job.
Staff is recommending this equipment be replaced to increase efficiency, decrease
maintenance costs, decrease down time and enhance the fleet. The total cost of purchasing
and replacing all of the equipment highlighted above is $937,000 with $481,000 budgeted out
of the Equipment Replacement fund.
Page 74 of 125
To: Honorable Mayor and City Council
Jennifer Levitt, City Administrator
From: Adam Moshier, Fleet and Facilities Maintenance Manager
Date: July 18, 2023
Subject: Police Equipment and Squad Maintenance Review
This memo outlines work order numbers and billable hours that the fleet department has
completed over the past few years. Staff compared the number of work orders versus the
number of work orders completed on all police equipment and vehicles as well as squads and
admin vehicles only.
Work Order Total Breakdown
Year Total Work
Orders Across
the City
Work Orders
All Police
Equipment
and Vehicles
Work
Orders
Squads and
Admin
Vehicles
Only
Percentage of
Work Orders
All Police
Equipment
and Vehicles
Percentage of
Work Orders
Squads and
Admin
Vehicles Only
Average
Work
Orders Per
Month All
Police
Equipment
and Vehicles
2019 1152 230 228 20% 20% 19
2020 1204 194 174 16% 14% 16
2021 1325 213 192 16% 14% 18
2022 1447 222 188 15% 13% 18
2023 To Date 959 159 130 16% 13% 26
Staff compared the number of hours worked on equipment (billable hours) versus the number
of hours worked on all police equipment and vehicles as well as only squads and admin
vehicles.
Billable Hours Breakdown
Year Total
Billable
Hours
Across the
City
Billable Hours
All Police
Equipment
and Vehicles
Billable
Hours
Squads and
Admin
Vehicles
Only
Percentage of
Billable Hours
All Police
Equipment
and Vehicles
Percentage of
Billable Hours
Squads and
Admin
Vehicles Only
Average
Hours per
Month All
Police
Equipment
and Vehicles
2019 5033 513 511 10% 10% 42
2020 5118 649 448 13% 9% 54
2021 4609 791 458 17% 10% 66
2022 4741 710 524 15% 11% 59
2023 To Date 3588 407 319 11% 9% 68
Page 75 of 125
Staff also looked at outside repairs and down time for squads. In reviewing invoices by the
work order day-in and day-out dates, staff came up with the following information. In 2022,
there were 33 times staff sent out a vehicle for repair to an outside service. Of those 33 times,
26 were for a warranty or recall issue. For those 33 times, the average downtime was 4 days.
In over half of the instances, the warranty or recall issue was taken care of in less than 2 days.
Outside vendors understand the city needs these vehicles and will work closely with our
mechanics in scheduling these vehicles to allow for the least amount of downtime as possible.
Staff dedicates a week to a week and a half to “squad week” where all of the oil changes and
squad work orders are taken care of. The Lead Mechanic is dedicated to this service and is
specialized in Public Safety equipment which also decreases down time and increases
efficiency. The Lead Mechanic works closely with a member of the Public Safety team to
coordinate these services each month.
As is shown by the information above, the majority of the work that is outsourced on police
equipment is warranty or recall work. This work is required to be completed by an outside
vendor, at no cost to the City, and is often something discovered by our mechanics. As with all
City equipment, Staff take the utmost responsibility in assuring our police squads are
operational and ready for use by the Public Safety Team.
Page 76 of 125
Equipment List in FMP
Description Unit Year Amount
2013 Ford Explorer 21-1247-13 2024 50,000$
Enclosed Trailer 41-7010-06 2024 10,000
Trailer REDI-Haul 41-7013-05 2024 22,000
Utility Vehicle With Sprayer 41-8705-05 2024 125,000
Toro Groundsmaster 4100-D Mower 8504 41-8504-15 2024 116,000
John Deere 1445 Mower 31-8509-14 2024 68,000
2013 Ford Explorer 21-1660-16 2024 50,000
800 radio replacement 800 Radios 2024 30,335
1995 Comb Custom Freightliner 26-3115-95 2024 600,000
Squad Cars Squad Cars 2024 472,560
2024 Total 1,543,895
Plow for tractor 41-8401-16 2025 46,000
11 Malibu Sedan 13-5011-11 2025 45,000
Holder Utility Vehicle 31-8409-16 2025 200,000
Building Maintenance Van New 2025 85,000
2008 Ford 1 Ton Dump Truck 41-4204-08 2025 115,000
John Deere 5625 Tractor 41-8403-08 2025 110,000
GMC Crew Cab Sign Truck C4500 32-1101-07 2025 115,000
2015 Ford Explorer 3117 (Squad 2)26-3117-15 2025 69,350
Suv 2013 Ford Explorer 51-5003-13 2025 47,000
Hydroseeder 31-0044-10 2025 38,000
Dump Truck Single Axle / 31-4008-09 31-4008-09 2025 325,000
2010 Single-Axle Dump Truck Freightliner 4001 31-4001-10 2025 325,000
Single-Axle Dump Truck 2010 Freightliner 31-4002-10 2025 325,000
Brush Chipper 31-6001-09 2025 55,000
Freightliner Asphalt Patcher 31-6008-05 2025 275,000
Exmark Vantage Stand Up Mower 31-8501-15 2025 25,000
2014 Chrysler 21-1839-14 2025 50,000
2020 ford f150 21-1662-12 2025 50,000
Squad Cars Squad Cars 2025 360,000
2025 Total 2,660,350
Mower 16 Foot New 2026 159,000
Scrubber Sweeper New 2025 85,000
Gators 2 New 2026 65,000
Top Dresser 41-0037-08 2026 25,000
Huber Maintainer 41-8003-91 2026 40,000
GMC Forestry Aerial Truck W/Chipper Box 36-6004-04 2026 120,000
Ford F550 Forestry Aerial Service Truck 36-6009-07 2026 120,000
Patcher Spray Injection 31-8306-13 2026 75,000
John Deere 772BH Grader & Wing 31-8002-91 2026 235,000
Stand on Spreader 31-6010-16 2026 12,000
2014 Ford Explorer Squad 1360 26-1360-14 2026 37,000
2016 Stump Grinder 36-9003-16 2026 5,000
Isuzu Garbage Truck With Side Loader 41-6003-14 2026 150,000
16ft Toro GM5910 Mower 41-8511-18 2026 120,000
John Deere Gator Turf 41-8704-05 2026 15,000
Trailer/7004 31-7004-06 2026 5,000
Page 77 of 125
Equipment List in FMP
Description Unit Year Amount
2016 ford explorer 21-1646-16 2026 35,000
2016 ford explorer 21-1641-16 2026 35,000
Ford F350 4x4 26-3147-04 2026 45,000
Ford F350 4x4 grass rig 26-3148-04 2026 65,000
Squad Cars Squad Cars 2026 489,316
2026 Total 1,937,316
Command Vehicle 15-4300-07 2027 150,000
GMC Pickup 1500 Extended Cab 14-1704-15 2027 35,000
Ford Explorer 3127 26-3127-17 2027 44,744
2015 GMC Sierra WT/41-1402-15 41-1402-15 2027 55,000
Toro GM4000 Mower 41-8502-19 2027 80,000
GMC Sierra WT/Recreation 51-5001-15 2027 35,000
2015 GMC Sierra Wt 31-1005-15 2027 55,000
Weiler Track Paver 31-8303-15 2027 165,000
MT Trackless 31-8402-19 2027 165,000
2017 GMC 21-1750-17 2027 35,000
Squad Cars Squad Cars 2027 508,888
2027 Total 1,328,632
2018 CHEVY TAHOE 26-3102-18 2028 60,544
2016 Ford F350 1404 41-1404-16 2028 55,000
2016 Ford F250 1409 41-1409-16 2028 55,000
Kromer Field Maintainer/Striper 41-8702-18 2028 45,000
2016 Ford F250 1002 31-1002-16 2028 55,000
2015 Ford 1-Ton Dump Truck 31-4203-15 2028 100,000
Tymco Sweeper (air)31-8603-13 2028 230,000
2018 ford explorer 21-1848-18 2028 35,000
Squad Cars Squad Cars 2028 529,244
2028 Total 1,164,788
Utv Polaris 0114 26-0114-14 2029 24,000
Utv Polaris 0214 26-0214-14 2029 24,000
2017 Ford Escape 5006 13-5006-17 2029 35,000
2017 Ford F250 Crew Cab 41-1701-17 2029 55,000
John Deere Tractor 5115 41-8401-16 2029 100,000
John Deere Tractor 3046R 41-8407-17 2029 50,000
Toro Groundmaster 4000-T4 41-8506-21 2029 80,000
John Deere Pro Gator 2030A 41-8706-17 2029 40,000
Caterpillar 926M Loader 31-8207-16 2029 220,000
Trailer Single-Axle 32-7016-14 2029 10,000
Bombardier SW4S-F Sidewalk Machine 34-8710-18 2029 160,000
Squad Cars Squad Cars 2029 550,414
2029 Total 1,348,414
2010 Ford 4wd Pickup F250 26-344-10 2030 50,000
2017 Ford Escape 5005 13-5005-17 2030 35,000
Trailer Tandem 16 foot 41-7006-15 2030 15,000
Single Axle Kromer Trailer 83 x 12 41-7007-18 2030 5,000
Tandem Water Tanker Trailer 77 x 12 41-7008-18 2030 5,000
Single Axle Utility Trailer 83 x 12/ 41-7011 41-7011-18 2030 5,000
Page 78 of 125
Equipment List in FMP
Description Unit Year Amount
Single Axle Utility Trailer 83 x 12 41-7012-18 2030 5,000
Tandem Axle Utility Trailer 83 x 16 41-7014-18 2030 5,000
2022 Ferris mower 5ft 41-8507-22 2030 25,000
2022 Ferris mower 5ft 41-8508-22 2030 25,000
Dump Truck Single Axle 2015 31-4004-15 2030 320,000
Dump Truck Single Axle / 31-4005-15 31-4005-15 2030 320,000
Cat 926M Loader 31-8205-18 2030 220,000
John Deere Tractor with Flail Mower 31-8408-18 2030 100,000
Interstate Enclosed Cargo Trailer 18 FT 32-7001-15 2030 10,000
Mower Mower 2030 40,000
Mower Mower 2030 40,000
Mower Mower 2030 40,000
Squad Cars Squad Cars 2030 572,430
2030 Total 1,837,430
Ford Escape 5002 14-5002-19 2031 35,000
Ford Escape 5004 13-5004-19 2031 35,000
Ford F250 1401 41-1401-19 2031 55,000
Ford F250 pickup 1410 41-1410-19 2031 55,000
Ford F150 1705 41-1705-19 2031 55,000
John Deere 4066R Tractor 41-8406-19 2031 55,000
Ford F250 1401 41-1401-19 2031 55,000
Ford F250 pickup 1410 41-1410-19 2031 55,000
Ford F150 1705 41-1705-19 2031 55,000
John Deere 4066R Tractor 41-8406-19 2031 45,000
FORD F250 Pickup 31-1007-19 2031 55,000
Felling Deck Over Trailer 31-7019-16 2031 30,000
CB1.8 Roller 31-8301-19 2031 30,000
Mower Mower 2031 80,000
Squad Cars Squad Cars 2031 595,328
2031 Total 1,290,328
Fire engine 4 26-3145-12 2032 730,000
2020 Ford F250 41-1406-20 2032 55,000
Ranger 31-1008-20 2032 55,000
Dump truck 31-4103-17 2032 320,000
Trailer 31-7002-17 2032 12,000
Trailer 31-7005-17 2032 5,000
Roller 31-8302-17 2032 50,000
Squad Cars Squad Cars 2032 619,141
2032 Total 1,846,141
Grand Total 14,957,294
Page 79 of 125
7/16/2023 4:57:54 PM Page 1 of 3
Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 215 - RECYCLING
Revenue
Category: 3310 - INTERGOVERNMENTAL
3349 - COUNTY AID 1.71%0.00%57,000.0056,040.00 960.00 57,000.00 0.0056,734.0056,210.0055,734.00
Total Category: 3310 - INTERGOVERNMENTAL:1.71%0.00%57,000.0056,040.00 960.00 57,000.00 0.0056,734.0056,210.0055,734.00
Category: 3809 - INVESTMENT INTEREST
3810 - INVEST INTEREST -50.00%0.00%500.001,000.00 -500.00 500.00 0.001,400.22-2,244.17-222.89
Total Category: 3809 - INVESTMENT INTEREST:-50.00%0.00%500.001,000.00 -500.00 500.00 0.001,400.22-2,244.17-222.89
Category: 3812 - MISCELLANEOUS
3816 - REFUND & REIMBRS 0.00%0.00%0.000.00 0.00 0.00 0.000.0021,000.000.00
Total Category: 3812 - MISCELLANEOUS:0.00%0.00%0.000.00 0.00 0.00 0.000.0021,000.000.00
Total Revenue:57,500.0058,134.22 57,040.00 460.00 0.81%57,500.00 0.00 0.00%74,965.8355,511.11
Expense
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 7.94%5.00%34,000.0031,500.00 2,500.00 35,700.00 1,700.0014,647.5629,781.7319,482.60
4141 - PERA 8.33%7.69%2,600.002,400.00 200.00 2,800.00 200.001,098.472,233.731,414.66
4142 - FICA 8.33%7.69%2,600.002,400.00 200.00 2,800.00 200.001,088.022,213.621,441.12
4144 - HEALTH INSURANCE 0.00%9.52%4,200.000.00 4,200.00 4,600.00 400.000.000.000.00
4148 - WORKERS COMP 0.00%0.00%200.00200.00 0.00 200.00 0.00100.02210.00200.04
Total Category: 4100 - PERSONAL SERVICES:19.45%5.73%43,600.0036,500.00 7,100.00 46,100.00 2,500.0016,934.0734,439.0822,538.42
Category: 4200 - COMMODITIES
4210 - OP SUPPLY-OTHER -12.89%22.00%5,000.005,740.00 -740.00 6,100.00 1,100.00555.102,628.9310,500.92
Total Category: 4200 - COMMODITIES:-12.89%22.00%5,000.005,740.00 -740.00 6,100.00 1,100.00555.102,628.9310,500.92
Category: 4300 - CONTRACTUAL SERVICES
4302 - LEGAL SERVICE 0.00%0.00%0.000.00 0.00 0.00 0.000.001,088.000.00
4305 - FEES FOR SERVICE -13.33%22.31%2,600.003,000.00 -400.00 3,180.00 580.000.0048.005,057.00
4311 - POSTAGE -18.00%29.27%1,640.002,000.00 -360.00 2,120.00 480.000.000.003,925.21
4340 - PRINTING 0.00%0.00%0.000.00 0.00 0.00 0.003,018.890.000.00
4341 - ADVER/PUBLISH 3.00%2.91%1,030.001,000.00 30.00 1,060.00 30.000.001,551.401,700.00
4380 - RENTAL/LEASE 0.00%5.71%7,000.007,000.00 0.00 7,400.00 400.0011,059.717,000.007,000.00
4405 - CLEAN/WASTE REMV 0.00%0.00%0.000.00 0.00 0.00 0.002,495.906,508.254,061.40
Page 80 of 125
Budget Comparison Report
7/16/2023 4:57:54 PM Page 2 of 3
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4434 - SPECIAL EVENTS 2.78%3.24%1,850.001,800.00 50.00 1,910.00 60.000.000.001,349.12
Total Category: 4300 - CONTRACTUAL SERVICES:-4.59%10.98%14,120.0014,800.00 -680.00 15,670.00 1,550.0016,574.5016,195.6523,092.73
Total Expense:62,720.0034,063.67 57,040.00 5,680.00 9.96%67,870.00 5,150.00 8.21%53,263.6656,132.07
Total Fund: 215 - RECYCLING:-5,220.0024,070.55 0.00 -5,220.00 0.00%-10,370.00 -5,150.00 98.66%21,702.17-620.96
Report Total:0.00%98.66%-5,220.0024,070.55 0.00 -5,220.00 -10,370.00 -5,150.0021,702.17-620.96
Page 81 of 125
Budget Comparison Report
7/16/2023 4:57:54 PM Page 3 of 3
Fund Summary
Fund
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
215 - RECYCLING -5,220.0024,070.55 0.00 -5,220.00 0.00%-10,370.00 -5,150.00 98.66%21,702.17-620.96
Report Total:0.00%98.66%-5,220.0024,070.55 0.00 -5,220.00 -10,370.00 -5,150.0021,702.17-620.96
Page 82 of 125
7/24/2023 1:30:01 PM Page 1 of 3
Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Revenue
Category: 3010 - PROPERTY TAXES
3017 - AGGREGATE TAX 0.00%0.00%22,000.0022,000.00 0.00 22,000.00 0.000.0033,044.3923,467.31
Total Category: 3010 - PROPERTY TAXES:22,000.000.00 22,000.00 0.00 0.00%22,000.00 0.00 0.00%33,044.3923,467.31
Category: 3020 - FRANCHISE FEES
3020 - FRANCHISE FEES 200.71%4.69%1,905,000.00633,500.00 1,271,500.00 1,994,400.00 89,400.00161,869.37642,584.14615,326.25
Total Category: 3020 - FRANCHISE FEES:1,905,000.00161,869.37 633,500.00 1,271,500.00 200.71%1,994,400.00 89,400.00 4.69%642,584.14615,326.25
Category: 3400 - CHARGES FOR SERVICES
3549 - MISC PUBLIC WORK 0.00%0.00%0.000.00 0.00 0.00 0.000.0027,829.4430,766.07
Total Category: 3400 - CHARGES FOR SERVICES:0.000.00 0.00 0.00 0.00%0.00 0.00 0.00%27,829.4430,766.07
Category: 3809 - INVESTMENT INTEREST
3810 - INVEST INTEREST 0.00%0.00%10,000.0010,000.00 0.00 10,000.00 0.002,188.26-31,815.95-5,206.57
Total Category: 3809 - INVESTMENT INTEREST:10,000.002,188.26 10,000.00 0.00 0.00%10,000.00 0.00 0.00%-31,815.95-5,206.57
Category: 3960 - OTHER FINANCING SOURCE
3962 - DEPOSIT 0.00%0.00%0.000.00 0.00 0.00 0.0019,623.7526,081.25104,156.57
Total Category: 3960 - OTHER FINANCING SOURCE:0.0019,623.75 0.00 0.00 0.00%0.00 0.00 0.00%26,081.25104,156.57
Total Revenue:1,937,000.00183,681.38 665,500.00 1,271,500.00 191.06%2,026,400.00 89,400.00 4.62%697,723.27768,509.63
Expense
Category: 4200 - COMMODITIES
4271 - OP SUP-OTHER IMP -100.00%0.00%0.0036,800.00 -36,800.00 0.00 0.0045,675.0034,585.0031,134.23
Total Category: 4200 - COMMODITIES:0.0045,675.00 36,800.00 -36,800.00 -100.00%0.00 0.00 0.00%34,585.0031,134.23
Category: 4300 - CONTRACTUAL SERVICES
4301 - ENGINEERING SVS 0.00%5.00%150,000.000.00 150,000.00 157,500.00 7,500.0027,468.00127,725.48106,917.58
4302 - LEGAL SERVICE 0.00%0.00%0.000.00 0.00 0.00 0.001,024.000.000.00
4341 - ADVER/PUBLISH 3.23%-100.00%640.00620.00 20.00 0.00 -640.00390.74436.33162.00
4371 - MAINT-REPAIR/OTH 2.70%5.00%240,000.00233,700.00 6,300.00 252,000.00 12,000.0098,873.50141,608.10149,352.40
4374 - SEALCOATING 0.00%0.00%0.000.00 0.00 0.00 0.000.000.00209.87
Total Category: 4300 - CONTRACTUAL SERVICES:390,640.00127,756.24 234,320.00 156,320.00 66.71%409,500.00 18,860.00 4.83%269,769.91256,641.85
Category: 4500 - CAPITAL OUTLAY
4540 - OTHER CAP OUTLAY 0.00%5.00%480,000.000.00 480,000.00 504,000.00 24,000.000.000.000.00
Page 83 of 125
Budget Comparison Report
7/24/2023 1:30:01 PM Page 2 of 3
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4550 - PROJECT-CONTRACT 147.32%4.98%924,000.00373,600.00 550,400.00 970,000.00 46,000.000.001,159,042.74551,756.47
Total Category: 4500 - CAPITAL OUTLAY:1,404,000.000.00 373,600.00 1,030,400.00 275.80%1,474,000.00 70,000.00 4.99%1,159,042.74551,756.47
Total Expense:1,794,640.00173,431.24 644,720.00 1,149,920.00 178.36%1,883,500.00 88,860.00 4.95%1,463,397.65839,532.55
Report Total:585.08%0.38%142,360.0010,250.14 20,780.00 121,580.00 142,900.00 540.00-765,674.38-71,022.92
Page 84 of 125
Budget Comparison Report
7/24/2023 1:30:01 PM Page 3 of 3
Fund Summary
Fund
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
235 - SEALCOATING FUND 142,360.0010,250.14 20,780.00 121,580.00 585.08%142,900.00 540.00 0.38%-765,674.38-71,022.92
Report Total:585.08%0.38%142,360.0010,250.14 20,780.00 121,580.00 142,900.00 540.00-765,674.38-71,022.92
Page 85 of 125
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Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
Category: 3310 - INTERGOVERNMENTAL
3339 - OTHER MN AID 0.00%2.27%26,400.000.00 26,400.00 27,000.00 600.000.000.000.00
Total Category: 3310 - INTERGOVERNMENTAL:0.00%2.27%26,400.000.00 26,400.00 27,000.00 600.000.000.000.00
Category: 3400 - CHARGES FOR SERVICES
3454 - CLOTHING-NONTAX 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
3549 - MISC PUBLIC WORK 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
3561 - ADMISSIONS 93.33%4.14%29,000.0015,000.00 14,000.00 30,200.00 1,200.009,038.1818,502.9013,417.46
3563 - SUPERVISED PLAYGROUNDS 43.56%6.53%193,800.00135,000.00 58,800.00 206,460.00 12,660.000.00130,148.00113,416.80
3567 - EDUCATIONAL LESSONS 30.77%5.88%8,500.006,500.00 2,000.00 9,000.00 500.004,380.007,925.004,600.00
3569 - LEAGUE FEES 85.71%1.23%13,000.007,000.00 6,000.00 13,160.00 160.003,500.004,721.136,185.45
3571 - CONCESSION SALES -100.00%0.00%0.00500.00 -500.00 0.00 0.000.00-690.763,769.37
3575 - SPECIAL EVENTS 53.33%4.35%23,000.0015,000.00 8,000.00 24,000.00 1,000.004,680.0022,223.004,044.36
3580 - FACILITY USE 120.45%21.48%97,000.0044,000.00 53,000.00 117,840.00 20,840.0036,461.0160,531.6116,557.54
Total Category: 3400 - CHARGES FOR SERVICES:63.36%9.98%364,300.00223,000.00 141,300.00 400,660.00 36,360.0058,059.19243,360.88161,990.98
Category: 3812 - MISCELLANEOUS
3812 - DONATE & CONTRI 0.00%0.00%0.000.00 0.00 0.00 0.007,889.3113,793.0043,626.00
3814 - RENTAL INCOME -53.33%7.14%7,000.0015,000.00 -8,000.00 7,500.00 500.00955.275,090.9829,409.61
3816 - REFUND & REIMBRS 0.00%0.00%0.000.00 0.00 0.00 0.000.00265.000.00
3829 - MISC - OTHER 0.00%0.00%0.000.00 0.00 0.00 0.002,836.000.003,105.00
Total Category: 3812 - MISCELLANEOUS:-53.33%7.14%7,000.0015,000.00 -8,000.00 7,500.00 500.0011,680.5819,148.9876,140.61
Total Revenue:397,700.0069,739.77 238,000.00 159,700.00 67.10%435,160.00 37,460.00 9.42%262,509.86238,131.59
Total Fund: 100 - GENERAL FUND:397,700.0069,739.77 238,000.00 159,700.00 67.10%435,160.00 37,460.00 9.42%262,509.86238,131.59
Report Total:67.10%9.42%397,700.0069,739.77 238,000.00 159,700.00 435,160.00 37,460.00262,509.86238,131.59
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Fund Summary
Fund
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
100 - GENERAL FUND 397,700.0069,739.77 238,000.00 159,700.00 67.10%435,160.00 37,460.00 9.42%262,509.86238,131.59
Report Total:67.10%9.42%397,700.0069,739.77 238,000.00 159,700.00 435,160.00 37,460.00262,509.86238,131.59
Page 87 of 125
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Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Department: 41 - PARKS MAINTENANCE
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 19.23%11.56%1,010,900.00847,825.00 163,075.00 1,127,800.00 116,900.00374,485.32771,044.80719,797.10
4110 - OVERTIME F. T.0.00%4.91%22,400.0022,400.00 0.00 23,500.00 1,100.0020,797.6640,006.7330,432.20
4115 - REGULAR-P/T REG STATUS 0.00%0.00%0.000.00 0.00 0.00 0.001,151.642,289.332,060.80
4120 - SAL-P.T./TEMP 0.01%5.02%164,920.00164,900.00 20.00 173,200.00 8,280.0051,823.93153,064.51121,207.55
4141 - PERA 16.53%-5.36%83,900.0072,000.00 11,900.00 79,400.00 -4,500.0028,168.3762,452.5957,717.38
4142 - FICA 15.60%-4.70%91,500.0079,150.00 12,350.00 87,200.00 -4,300.0030,854.4667,138.0660,515.61
4144 - HEALTH INSURANCE 28.83%-3.02%152,400.00118,300.00 34,100.00 147,800.00 -4,600.0059,149.9875,249.9665,910.00
4148 - WORKERS COMP 32.28%-4.79%83,500.0063,125.00 20,375.00 79,500.00 -4,000.0031,562.5250,800.0832,800.08
Total Category: 4100 - PERSONAL SERVICES:17.68%6.76%1,609,520.001,367,700.00 241,820.00 1,718,400.00 108,880.00597,993.881,222,046.061,090,440.72
Category: 4200 - COMMODITIES
4209 - OP SUPPLIES-CLEN 2.70%5.26%1,900.001,850.00 50.00 2,000.00 100.000.00884.4649.32
4210 - OP SUPPLY-OTHER 2.95%3.00%103,500.00100,530.00 2,970.00 106,600.00 3,100.0045,099.3374,628.8690,286.76
4211 - MOTOR FUELS 6.82%3.00%47,000.0044,000.00 3,000.00 48,410.00 1,410.0020,556.7650,753.6936,303.10
4212 - LUB/ADD -4.76%0.00%200.00210.00 -10.00 200.00 0.00236.2297.34218.61
4216 - FERTILIZER/CHEM 3.00%21.11%48,800.0047,380.00 1,420.00 59,100.00 10,300.0026,777.3745,677.2633,323.33
4217 - CLOTHING/UNIFORM 3.34%3.08%6,500.006,290.00 210.00 6,700.00 200.002,739.156,980.316,057.65
4231 - SMALL TOOLS -3.08%9.09%1,100.001,135.00 -35.00 1,200.00 100.00213.722,485.321,736.88
4270 - OP SUP-VEH/EQ 3.02%3.45%8,700.008,445.00 255.00 9,000.00 300.001,522.31728.741,582.78
4271 - OP SUP-OTHER IMP 3.14%2.67%18,700.0018,130.00 570.00 19,200.00 500.009,351.7412,848.1015,401.37
4272 - OP SUP-BUILDINGS 2.80%3.64%5,500.005,350.00 150.00 5,700.00 200.001,096.777,190.314,071.75
4280 - CAPITAL OUTLAY <$5,000 3.33%3.23%3,100.003,000.00 100.00 3,200.00 100.003,089.008,143.091,452.36
Total Category: 4200 - COMMODITIES:3.67%6.66%245,000.00236,320.00 8,680.00 261,310.00 16,310.00110,682.37210,417.48190,483.91
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 4.17%0.00%2,500.002,400.00 100.00 2,500.00 0.007,003.541,360.78982.74
4301 - ENGINEERING SVS 1.85%4.55%2,200.002,160.00 40.00 2,300.00 100.000.000.000.00
4305 - FEES FOR SERVICE 2.89%3.13%32,000.0031,100.00 900.00 33,000.00 1,000.009,020.5722,053.1220,940.20
4310 - COMMUNICATION 2.50%3.66%8,200.008,000.00 200.00 8,500.00 300.004,931.2710,476.169,662.58
4311 - POSTAGE 0.00%0.00%0.000.00 0.00 0.00 0.006.1513.0614.40
4321 - DATA PROCESSING 18.51%5.05%65,300.0055,100.00 10,200.00 68,600.00 3,300.0027,550.0250,000.0437,374.96
4340 - PRINTING 0.00%0.00%0.000.00 0.00 0.00 0.000.00140.500.00
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Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4350 - INSURANCE CHARGE 50.13%10.02%56,900.0037,900.00 19,000.00 62,600.00 5,700.0018,949.9834,770.0033,500.04
4360 - UTILITIES 2.91%3.05%45,900.0044,600.00 1,300.00 47,300.00 1,400.0020,874.3842,593.7841,565.55
4370 - MAINT-REPAIR/EQ 2.56%3.33%12,000.0011,700.00 300.00 12,400.00 400.001,721.703,073.4078.55
4371 - MAINT-REPAIR/OTH 2.80%40.08%25,700.0025,000.00 700.00 36,000.00 10,300.001,596.009,440.2924,995.00
4372 - MAINT-REPAIR/BLD 3.19%2.58%19,400.0018,800.00 600.00 19,900.00 500.005,720.8529,836.717,692.20
4375 - CHARGE-FLEET MNT 40.00%10.00%167,720.00119,800.00 47,920.00 184,490.00 16,770.0073,572.61124,786.05109,811.16
4380 - RENTAL/LEASE 2.97%3.05%52,400.0050,890.00 1,510.00 54,000.00 1,600.0028,508.2547,702.9742,264.95
4401 - DUES & SUBS -3.45%0.00%700.00725.00 -25.00 700.00 0.00195.401,443.00325.00
4403 - TRAVEL/TRAIN/CON 48.71%2.78%21,600.0014,525.00 7,075.00 22,200.00 600.007,074.5811,146.586,163.49
4405 - CLEAN/WASTE REMV 3.00%2.91%20,600.0020,000.00 600.00 21,200.00 600.008,182.8115,910.6517,396.76
4449 - OTHER CONTRACT 0.00%6.67%1,500.001,500.00 0.00 1,600.00 100.000.00577.980.00
Total Category: 4300 - CONTRACTUAL SERVICES:20.36%7.98%534,620.00444,200.00 90,420.00 577,290.00 42,670.00214,908.11405,325.07352,767.58
Category: 4500 - CAPITAL OUTLAY
4540 - OTHER CAP OUTLAY 0.00%0.00%0.000.00 0.00 0.00 0.000.003,429.9236,400.24
Total Category: 4500 - CAPITAL OUTLAY:0.00%0.00%0.000.00 0.00 0.00 0.000.003,429.9236,400.24
Total Department: 41 - PARKS MAINTENANCE:2,389,140.00923,584.36 2,048,220.00 340,920.00 16.64%2,557,000.00 167,860.00 7.03%1,841,218.531,670,092.45
Department: 51 - RECREATION PROGRAMS
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 7.51%4.97%199,000.00185,100.00 13,900.00 208,900.00 9,900.0086,594.00181,765.10179,395.56
4115 - REGULAR-P/T REG STATUS 310.61%1.29%54,200.0013,200.00 41,000.00 54,900.00 700.005,679.0110,301.999,184.87
4116 - O/T -P/T REG. STATUS 0.00%0.00%0.000.00 0.00 0.00 0.000.00121.380.00
4120 - SAL-P.T./TEMP 37.58%7.39%194,670.00141,500.00 53,170.00 209,055.00 14,385.0032,647.24144,795.97114,690.52
4121 - O.T. - P.T./TEMP 0.00%0.00%0.000.00 0.00 0.00 0.00879.687,406.651,575.33
4141 - PERA 8.78%4.97%16,100.0014,800.00 1,300.00 16,900.00 800.006,882.8014,091.5213,979.47
4142 - FICA 10.38%4.88%28,700.0026,000.00 2,700.00 30,100.00 1,400.009,204.3025,357.4622,357.06
4144 - HEALTH INSURANCE 11.20%10.07%28,800.0025,900.00 2,900.00 31,700.00 2,900.0012,949.9824,150.0020,709.96
4147 - UNEMPLOYMENT 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
4148 - WORKERS COMP 40.86%1.53%26,200.0018,600.00 7,600.00 26,600.00 400.009,300.0020,000.0412,999.96
Total Category: 4100 - PERSONAL SERVICES:28.83%5.57%547,670.00425,100.00 122,570.00 578,155.00 30,485.00164,137.01427,990.11374,892.73
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 0.00%0.00%900.00900.00 0.00 900.00 0.00621.32193.90241.78
4210 - OP SUPPLY-OTHER 3.51%3.39%5,900.005,700.00 200.00 6,100.00 200.004,416.396,443.875,399.09
4211 - MOTOR FUELS 3.53%7.95%1,760.001,700.00 60.00 1,900.00 140.00750.511,786.341,638.34
4217 - CLOTHING/UNIFORM 0.00%8.33%1,200.001,200.00 0.00 1,300.00 100.00925.531,148.00895.64
4280 - CAPITAL OUTLAY <$5,000 0.00%0.00%2,000.002,000.00 0.00 2,000.00 0.001,976.552,318.36421.40
Total Category: 4200 - COMMODITIES:2.26%3.74%11,760.0011,500.00 260.00 12,200.00 440.008,690.3011,890.478,596.25
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES -6.25%0.00%3,000.003,200.00 -200.00 3,000.00 0.00600.001,138.550.00
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Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4305 - FEES FOR SERVICE 0.00%0.00%0.000.00 0.00 0.00 0.000.0016.000.00
4309 - CREDIT CARD FEES 34.83%8.33%12,000.008,900.00 3,100.00 13,000.00 1,000.001,830.4912,211.7010,030.84
4310 - COMMUNICATION 0.00%0.00%2,300.002,300.00 0.00 2,300.00 0.00943.372,328.302,728.11
4311 - POSTAGE -100.00%0.00%0.0050.00 -50.00 0.00 0.0012.1960.0059.25
4321 - DATA PROCESSING 19.93%4.87%34,900.0029,100.00 5,800.00 36,600.00 1,700.0014,550.0019,695.0012,315.00
4340 - PRINTING -100.00%0.00%0.002,000.00 -2,000.00 0.00 0.000.000.000.00
4341 - ADVER/PUBLISH 0.00%0.00%500.00500.00 0.00 500.00 0.0025.000.0024.00
4350 - INSURANCE CHARGE 54.55%11.76%1,700.001,100.00 600.00 1,900.00 200.00550.021,040.04999.96
4370 - MAINT-REPAIR/EQ 0.00%0.00%0.000.00 0.00 0.00 0.000.000.00129.50
4375 - CHARGE-FLEET MNT 40.00%10.12%3,360.002,400.00 960.00 3,700.00 340.00868.273,711.603,686.85
4380 - RENTAL/LEASE 3.85%3.70%2,700.002,600.00 100.00 2,800.00 100.00505.181,130.471,310.94
4401 - DUES & SUBS 7.69%0.00%1,400.001,300.00 100.00 1,400.00 0.001,139.511,018.501,481.00
4403 - TRAVEL/TRAIN/CON 0.00%3.33%3,000.003,000.00 0.00 3,100.00 100.0075.005,143.253,449.32
4434 - SPECIAL EVENTS 4.00%3.85%26,000.0025,000.00 1,000.00 27,000.00 1,000.0010,545.1414,663.907,553.26
4435 - LEAGUE PROGRAMS 2.78%2.70%3,700.003,600.00 100.00 3,800.00 100.00545.923,975.893,587.48
4436 - CONCESSION RESAL -100.00%0.00%0.00500.00 -500.00 0.00 0.001,109.091,891.481,960.50
4449 - OTHER CONTRACT -7.41%0.00%5,000.005,400.00 -400.00 5,000.00 0.000.0038.500.00
Total Category: 4300 - CONTRACTUAL SERVICES:9.47%4.56%99,560.0090,950.00 8,610.00 104,100.00 4,540.0033,299.1868,063.1849,316.01
Total Department: 51 - RECREATION PROGRAMS:658,990.00206,126.49 527,550.00 131,440.00 24.92%694,455.00 35,465.00 5.38%507,943.76432,804.99
Total Fund: 100 - GENERAL FUND:3,048,130.001,129,710.85 2,575,770.00 472,360.00 18.34%3,251,455.00 203,325.00 6.67%2,349,162.292,102,897.44
Report Total:18.34%6.67%3,048,130.001,129,710.85 2,575,770.00 472,360.00 3,251,455.00 203,325.002,349,162.292,102,897.44
Page 90 of 125
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Fund Summary
Fund
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
100 - GENERAL FUND 3,048,130.001,129,710.85 2,575,770.00 472,360.00 18.34%3,251,455.00 203,325.00 6.67%2,349,162.292,102,897.44
Report Total:18.34%6.67%3,048,130.001,129,710.85 2,575,770.00 472,360.00 3,251,455.00 203,325.002,349,162.292,102,897.44
Page 91 of 125
7/20/2023 4:15:57 PM Page 1 of 4
Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Revenue
Category: 3310 - INTERGOVERNMENTAL
3359 - OTHER GOV AID 0.00%0.00%57,000.0057,000.00 0.00 57,000.00 0.0029,000.0057,000.0057,000.00
Total Category: 3310 - INTERGOVERNMENTAL:57,000.0029,000.00 57,000.00 0.00 0.00%57,000.00 0.00 0.00%57,000.0057,000.00
Category: 3400 - CHARGES FOR SERVICES
3561 - ADMISSIONS 15.38%5.56%90,000.0078,000.00 12,000.00 95,000.00 5,000.0062,943.8393,611.7826,339.15
3563 - SUPERVISED PLAYGROUNDS 0.00%0.00%15,000.0015,000.00 0.00 15,000.00 0.007,210.2413,372.156,070.98
3564 - H.S. GAME ADMISSIONS 0.00%0.00%0.000.00 0.00 0.00 0.000.000.0018,264.00
3567 - EDUCATIONAL LESSONS 7.69%7.14%140,000.00130,000.00 10,000.00 150,000.00 10,000.00105,568.34125,194.26122,186.42
3569 - LEAGUE FEES 0.00%6.67%75,000.0075,000.00 0.00 80,000.00 5,000.0072,330.00200.000.00
3570 - SKATE SHARPENING 25.00%20.00%15,000.0012,000.00 3,000.00 18,000.00 3,000.009,598.9816,202.6111,399.22
3571 - CONCESSION SALES 16.67%7.14%140,000.00120,000.00 20,000.00 150,000.00 10,000.0078,394.18140,143.5157,083.28
3572 - VENDING SALE 0.00%0.00%25,000.0025,000.00 0.00 25,000.00 0.0012,000.2922,049.629,165.79
3573 - PRO SHOP SALE 11.11%10.00%5,000.004,500.00 500.00 5,500.00 500.002,204.655,533.363,625.31
3574 - ADVERTISING SALES 14.29%12.50%40,000.0035,000.00 5,000.00 45,000.00 5,000.0026,576.5643,080.1229,467.15
3575 - SPECIAL EVENTS 0.00%0.00%0.000.00 0.00 0.00 0.00810.240.000.00
3576 - TURF RENTALS -20.00%0.00%20,000.0025,000.00 -5,000.00 20,000.00 0.0018,975.0312,695.538,565.02
3814 - RENTAL INCOME 11.76%7.89%950,000.00850,000.00 100,000.00 1,025,000.00 75,000.00400,599.77851,854.01814,590.12
Total Category: 3400 - CHARGES FOR SERVICES:1,515,000.00797,212.11 1,369,500.00 145,500.00 10.62%1,628,500.00 113,500.00 7.49%1,323,936.951,106,756.44
Category: 3809 - INVESTMENT INTEREST
3810 - INVEST INTEREST 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
Total Category: 3809 - INVESTMENT INTEREST:0.000.00 0.00 0.00 0.00%0.00 0.00 0.00%0.000.00
Category: 3812 - MISCELLANEOUS
3812 - DONATE & CONTRI 0.00%0.00%0.000.00 0.00 0.00 0.000.001,280.540.00
3813 - SALE OF GOODS 0.00%0.00%0.000.00 0.00 0.00 0.000.000.005.00
3816 - REFUND & REIMBRS 0.00%0.00%0.000.00 0.00 0.00 0.000.0020,980.5025,200.01
3829 - MISC - OTHER 0.00%0.00%0.000.00 0.00 0.00 0.00313.481,188.600.00
3830 - CASH OVER/UNDER 0.00%0.00%0.000.00 0.00 0.00 0.00-275.86-122.67-623.32
Total Category: 3812 - MISCELLANEOUS:0.0037.62 0.00 0.00 0.00%0.00 0.00 0.00%23,326.9724,581.69
Total Revenue:1,572,000.00826,249.73 1,426,500.00 145,500.00 10.20%1,685,500.00 113,500.00 7.22%1,404,263.921,188,338.13
Page 92 of 125
Budget Comparison Report
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Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Expense
Category: 3400 - CHARGES FOR SERVICES
4312 - 3v3 HOCKEY LEAGUE 0.00%3.00%22,000.000.00 22,000.00 22,660.00 660.008,793.9142.930.00
Total Category: 3400 - CHARGES FOR SERVICES:22,000.008,793.91 0.00 22,000.00 0.00%22,660.00 660.00 3.00%42.930.00
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 19.71%3.67%304,900.00254,700.00 50,200.00 316,100.00 11,200.00109,059.07226,941.41179,871.42
4110 - OVERTIME F. T.0.00%0.00%0.000.00 0.00 0.00 0.000.00704.110.00
4115 - REGULAR-P/T REG STATUS 7.58%4.93%14,200.0013,200.00 1,000.00 14,900.00 700.005,679.1110,302.129,184.84
4120 - SAL-P.T./TEMP 3.00%3.00%130,800.00126,990.00 3,810.00 134,730.00 3,930.0086,494.96157,075.75121,787.51
4121 - O.T. - P.T./TEMP 3.00%3.40%2,060.002,000.00 60.00 2,130.00 70.002,788.077,602.995,735.85
4141 - PERA 17.83%5.17%27,100.0023,000.00 4,100.00 28,500.00 1,400.0011,224.3621,695.4717,812.92
4142 - FICA 12.83%4.96%34,300.0030,400.00 3,900.00 36,000.00 1,700.0014,839.5129,106.5422,988.18
4144 - HEALTH INSURANCE 30.35%10.05%40,800.0031,300.00 9,500.00 44,900.00 4,100.0015,649.9828,224.9627,870.00
4148 - WORKERS COMP 31.25%5.36%16,800.0012,800.00 4,000.00 17,700.00 900.006,400.0212,399.966,500.04
Total Category: 4100 - PERSONAL SERVICES:570,960.00252,135.08 494,390.00 76,570.00 15.49%594,960.00 24,000.00 4.20%494,053.31391,750.76
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 3.56%-100.00%640.00618.00 22.00 0.00 -640.00568.33407.73736.02
4209 - OP SUPPLIES-CLEN 79.79%3.00%5,000.002,781.00 2,219.00 5,150.00 150.003,143.204,820.812,586.96
4210 - OP SUPPLY-OTHER -14.29%4.17%12,000.0014,000.00 -2,000.00 12,500.00 500.0010,431.889,834.5714,626.86
4211 - MOTOR FUELS 21.43%2.94%8,500.007,000.00 1,500.00 8,750.00 250.003,212.618,342.516,683.81
4212 - LUB/ADD 2.91%3.40%530.00515.00 15.00 548.00 18.0058.09194.19863.61
4217 - CLOTHING/UNIFORM 3.33%2.68%1,490.001,442.00 48.00 1,530.00 40.00106.501,578.501,453.50
4231 - SMALL TOOLS 3.56%2.50%320.00309.00 11.00 328.00 8.000.000.00455.62
4270 - OP SUP-VEH/EQ 2.99%3.02%7,850.007,622.00 228.00 8,087.00 237.003,460.6618,803.969,291.75
4272 - OP SUP-BUILDINGS 3.00%3.01%12,200.0011,845.00 355.00 12,567.00 367.006,265.7613,275.408,487.60
4280 - CAPITAL OUTLAY <$5,000 0.00%-100.00%5,000.000.00 5,000.00 0.00 -5,000.000.0015,978.480.00
Total Category: 4200 - COMMODITIES:53,530.0027,247.03 46,132.00 7,398.00 16.04%49,460.00 -4,070.00 -7.60%73,236.1545,185.73
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 3.01%3.00%7,530.007,310.00 220.00 7,756.00 226.004,615.8015,636.705,233.00
4301 - ENGINEERING SVS 0.00%0.00%0.000.00 0.00 0.00 0.000.00330.000.00
4302 - LEGAL SERVICE 0.00%0.00%0.000.00 0.00 0.00 0.0080.007,618.000.00
4303 - INSTRUCTORS 3.01%2.99%48,590.0047,170.00 1,420.00 50,043.00 1,453.000.0044,795.9045,231.49
4305 - FEES FOR SERVICE -41.75%3.00%15,000.0025,750.00 -10,750.00 15,450.00 450.007,901.978,980.138,521.78
4309 - CREDIT CARD FEES 60.33%0.00%18,000.0011,227.00 6,773.00 18,000.00 0.0017,472.2218,636.8611,432.95
4310 - COMMUNICATION 2.99%3.03%3,925.003,811.00 114.00 4,044.00 119.001,284.333,461.923,050.31
4311 - POSTAGE 2.91%3.14%318.00309.00 9.00 328.00 10.000.000.004.30
4321 - DATA PROCESSING 12.34%5.03%53,700.0047,800.00 5,900.00 56,400.00 2,700.0023,899.9841,559.9640,775.04
4340 - PRINTING -80.58%0.00%200.001,030.00 -830.00 200.00 0.000.0027.500.00
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Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4341 - ADVER/PUBLISH 3.00%3.00%3,395.003,296.00 99.00 3,497.00 102.001,730.0011,863.781,289.23
4350 - INSURANCE CHARGE 50.00%10.22%18,600.0012,400.00 6,200.00 20,500.00 1,900.006,199.9811,420.0411,000.04
4360 - UTILITIES 53.71%3.00%275,000.00178,911.00 96,089.00 283,250.00 8,250.00138,224.32277,598.18228,860.76
4370 - MAINT-REPAIR/EQ 2.99%3.01%35,750.0034,711.00 1,039.00 36,825.00 1,075.0034,388.8453,154.6133,324.99
4372 - MAINT-REPAIR/BLD 3.00%4.08%39,850.0038,690.00 1,160.00 41,475.00 1,625.0016,161.4154,530.7626,194.87
4375 - CHARGE-FLEET MNT 40.00%9.97%6,020.004,300.00 1,720.00 6,620.00 600.00160.809,783.326,415.38
4380 - RENTAL/LEASE 3.03%2.97%4,245.004,120.00 125.00 4,371.00 126.001,995.202,611.161,310.97
4401 - DUES & SUBS 3.00%3.01%6,180.006,000.00 180.00 6,366.00 186.003,749.224,469.505,638.21
4403 - TRAVEL/TRAIN/CON 122.73%2.56%3,900.001,751.00 2,149.00 4,000.00 100.00145.001,698.44970.03
4405 - CLEAN/WASTE REMV 3.16%2.94%850.00824.00 26.00 875.00 25.00340.43791.46488.91
4434 - SPECIAL EVENTS 45.63%3.00%1,200.00824.00 376.00 1,236.00 36.00165.151,072.481,075.00
4436 - CONCESSION RESAL 21.36%3.00%5,000.004,120.00 880.00 5,150.00 150.002,054.595,013.224,259.89
4438 - PRO/MISC RESALE 3.01%2.99%75,965.0073,748.00 2,217.00 78,240.00 2,275.0033,607.8974,437.4536,135.68
4449 - OTHER CONTRACT 2.91%3.30%212.00206.00 6.00 219.00 7.000.00100.000.00
Total Category: 4300 - CONTRACTUAL SERVICES:623,430.00294,177.13 508,308.00 115,122.00 22.65%644,845.00 21,415.00 3.44%649,591.37471,212.83
Category: 4500 - CAPITAL OUTLAY
4540 - OTHER CAP OUTLAY -100.00%0.00%0.0067,000.00 -67,000.00 0.00 0.0059,211.490.0043,373.31
Total Category: 4500 - CAPITAL OUTLAY:0.0059,211.49 67,000.00 -67,000.00 -100.00%0.00 0.00 0.00%0.0043,373.31
Category: 4999 - TRANSFERS OUT
4700 - TRANSFERS OUT 0.00%0.00%200,000.00200,000.00 0.00 200,000.00 0.0099,999.78200,000.00219,999.96
Total Category: 4999 - TRANSFERS OUT:200,000.0099,999.78 200,000.00 0.00 0.00%200,000.00 0.00 0.00%200,000.00219,999.96
Total Expense:1,469,920.00741,564.42 1,315,830.00 154,090.00 11.71%1,511,925.00 42,005.00 2.86%1,416,923.761,171,522.59
Report Total:-7.76%70.04%102,080.0084,685.31 110,670.00 -8,590.00 173,575.00 71,495.00-12,659.8416,815.54
Page 94 of 125
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Fund Summary
Fund
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
250 - ICE ARENA 102,080.0084,685.31 110,670.00 -8,590.00 -7.76%173,575.00 71,495.00 70.04%-12,659.8416,815.54
Report Total:-7.76%70.04%102,080.0084,685.31 110,670.00 -8,590.00 173,575.00 71,495.00-12,659.8416,815.54
Page 95 of 125
To: Honorable Mayor and City Council
From:
CC:
Zac Dockter, Parks and Recreation Director
Jennifer Levitt, City Administrator
Brenda Malinowski, Finance Director
Date: July 10, 2023, 2023
Subject: Ice Arena Solar Power Proposal
Introduction
The Federal Government’s recent Inflation Reduction Act has created greater opportunity for energy
conservation efforts. Recently the Parks and Recreation Department has studied the potential benefits
of solar power at the Ice Arena. The Ice Arena is a large consumer of power with over $200,000 in
electrical costs over the past 12 months. Rates for standard power will continue to grow as
State/Federal Government and regulating authorities strive for alternative energy sources. As such,
staff is recommending consideration of adding solar power via a solar panel array on the flat roof of the
Ice Arena’s west rink.
Background
Two proposals were received from local solar providers; Cedar Creek Energy (Blaine) and Solar
Connection (Rochester). Both appear to reputable companies with a good history of working with
residential, commercial and government entities. Both are also on the State Contract which further
verifies their ability to complete a successful project with local governmental units.
Full proposals are included with this report. Key energy data, product information/data and a depiction
of the roof-top solar array can be found in the proposals. Staff is happy to respond to any specific
questions that may arise, but for the purposes of this report the focus remains on the financial impact of
solar energy. Staff did spend significant time verifying product quality, warranties, construction
methods, service and other important considerations. We firmly believe both providers offer quality
products and services to meet the facility and community needs for the life of the product.
Below is the summarized financial impact from each provider’s proposal.
Cedar Creek Solar Connection
Solar System Cost $530,500 $488,940
30% Inflation Reduction Act Credit ($159,150) ($146,700)
Total Project Cost $371,350 $342,240
Total Projected Annual Energy Savings $1,510,296 $1,436,604
Attachment A with this report is a standardized comparison table that shows the projected financial
impact to the City over the 30-year life of the system. In summary, the Cedar Creek proposal has more
upfront cost but more projected long-term savings to the City. Solar Connection has less upfront cost
but less projected long-term savings.
Page 96 of 125
A few points worth noting regarding the solar energy savings:
1.Degradation of the solar panel production is included (average of 15% degradation over 30
years)
2.Savings are projected based on 4% rate escalation from Xcel Energy which should be a
conservative projection given historical rate adjustments.
3.Both providers included a PV Demand Credit for the first 10 years of the product. This credit is
an incentive for commercial customers maintaining on-site solar arrays and is renewed by Xcel
Energy every three years. It appears to be a safe program for at least 10 years but that credit
cannot be guaranteed for the long-term. However, it is also possible that the credit will exist
beyond 10 years which would further increase the City’s overall energy savings. Those savings
are projected at $8k-$9K per year for 10 years on the proposals as submitted.
Maintenance and service on the solar array is minimal. Two years of full-service warranty is provided.
With both companies, there is 25-30 year warranties on all product and workmanship so impacts to
system or operational costs is of low concern. Both companies provide remote monitoring of the
system for life. That real-time and logged data is also accessible to City staff. That monitoring helps to
assure all systems are producing at maximum levels and system failures can be identified and repaired
quickly.
Replacement of system inverters is a cost that should be considered. Inverter life expectancy is 10
years and comes at a replacement cost of $18,000 present value. That cost is less than one month of
electrical savings to the facility.
Should Council choose to purchase a solar system, a standard service agreement with the preferred
company would be drafted and presented at a future Council meeting. Staff is recommending funds be
used from the Ice Arena’s Capital Improvement Plan which recently received significant funding support
from the Naming Rights Agreement with North Point Development. The Ice Arena Capital
Improvement’s Plan is included with this report as Attachment B.
Staff Recommendation
Give staff direction regarding Ice Arena solar energy project.
Page 97 of 125
Year
Annual Electricity
Production (KWH)
w/0.45% Panel
Degradation Annual Utiity Rate
Solar Production
Revenue
Xcel PV Demand
Credit
Total Annual Solar
Savings Capital Cost 30% IFA Credit Annual Cash Flow
Year over Year Net
Cash Flow
1 323,150 $0.080 $25,852 $9,695 $35,547 ($488,940)$146,682 ($306,711)($306,711)
2 321,696 $0.083 $26,765 $9,651 $36,416 $36,416 ($270,295)
3 320,248 $0.087 $27,710 $9,607 $37,317 $37,317 ($232,977)
4 318,807 $0.090 $28,689 $9,564 $38,253 $38,253 ($194,724)
5 317,372 $0.094 $29,702 $9,521 $39,223 $39,223 ($155,501)
6 315,944 $0.097 $30,752 $9,478 $40,230 $40,230 ($115,271)
7 314,523 $0.101 $31,838 $9,436 $41,274 $41,274 ($73,998)
8 313,107 $0.105 $32,962 $9,393 $42,355 $42,355 ($31,642)
9 311,698 $0.109 $34,126 $9,351 $43,477 $43,477 $11,835
10 310,296 $0.114 $35,332 $9,309 $44,641 $44,641 $56,476
11 308,899 $0.118 $36,580 $36,580 $36,580 $93,056
12 307,509 $0.123 $37,872 $37,872 $37,872 $130,927
13 306,125 $0.128 $39,209 $39,209 $39,209 $170,137
14 304,748 $0.133 $40,594 $40,594 $40,594 $210,731
15 303,376 $0.139 $42,028 $42,028 $42,028 $252,759
16 302,011 $0.144 $43,512 $43,512 $43,512 $296,271
17 300,652 $0.150 $45,049 $45,049 $45,049 $341,320
18 299,299 $0.156 $46,640 $46,640 $46,640 $387,961
19 297,952 $0.162 $48,288 $48,288 $48,288 $436,249
20 296,612 $0.169 $49,993 $49,993 $49,993 $486,242
21 295,277 $0.175 $51,759 $51,759 $51,759 $538,001
22 293,948 $0.182 $53,587 $53,587 $53,587 $591,588
23 292,625 $0.190 $55,480 $55,480 $55,480 $647,068
24 291,309 $0.197 $57,439 $57,439 $57,439 $704,507
25 289,998 $0.205 $59,468 $59,468 $59,468 $763,976
26 288,693 $0.213 $61,569 $61,569 $61,569 $825,544
27 287,394 $0.222 $63,743 $63,743 $63,743 $889,287
28 286,100 $0.231 $65,995 $65,995 $65,995 $955,282
29 284,813 $0.240 $68,326 $68,326 $68,326 $1,023,608
30 283,531 $0.249 $70,739 $70,739 $70,739 $1,094,346
Year
Annual Electricity
Production (KWH)
w/0.45% Panel
Degradation Annual Utiity Rate
Solar Production
Revenue
Xcel PV Demand
Credit
Total Annual Solar
Savings Capital Cost 30% IFA Credit Annual Cash Flow
Year over Year Net
Cash Flow
1 340,900 $0.080 $27,272 $9,695 $36,967 ($530,500)$159,150 ($334,383)($334,383)
2 339,366 $0.083 $28,235 $9,651 $37,886 $37,886 ($296,497)
3 337,839 $0.087 $29,233 $9,607 $38,840 $38,840 ($257,657)
4 336,319 $0.090 $30,265 $9,564 $39,829 $39,829 ($217,828)
5 334,805 $0.094 $31,334 $9,521 $40,855 $40,855 ($176,973)
6 333,298 $0.097 $32,441 $9,478 $41,919 $41,919 ($135,055)
7 331,799 $0.101 $33,586 $9,436 $43,022 $43,022 ($92,032)
8 330,306 $0.105 $34,773 $9,393 $44,166 $44,166 ($47,866)
9 328,819 $0.109 $36,001 $9,351 $45,352 $45,352 ($2,514)
10 327,339 $0.114 $37,272 $9,309 $46,581 $46,581 $44,067
11 325,866 $0.118 $38,589 $38,589 $38,589 $82,656
12 324,400 $0.123 $39,952 $39,952 $39,952 $122,608
13 322,940 $0.128 $41,363 $41,363 $41,363 $163,971
14 321,487 $0.133 $42,824 $42,824 $42,824 $206,795
15 320,040 $0.139 $44,337 $44,337 $44,337 $251,131
16 318,600 $0.144 $45,902 $45,902 $45,902 $297,034
17 317,166 $0.150 $47,524 $47,524 $47,524 $344,558
18 315,739 $0.156 $49,202 $49,202 $49,202 $393,760
19 314,318 $0.162 $50,940 $50,940 $50,940 $444,700
20 312,904 $0.169 $52,739 $52,739 $52,739 $497,439
21 311,496 $0.175 $54,602 $54,602 $54,602 $552,041
22 310,094 $0.182 $56,531 $56,531 $56,531 $608,572
23 308,699 $0.190 $58,527 $58,527 $58,527 $667,099
24 307,310 $0.197 $60,594 $60,594 $60,594 $727,694
25 305,927 $0.205 $62,735 $62,735 $62,735 $790,428
26 304,550 $0.213 $64,950 $64,950 $64,950 $855,379
27 303,180 $0.222 $67,244 $67,244 $67,244 $922,623
28 301,815 $0.231 $69,620 $69,620 $69,620 $992,243
29 300,457 $0.240 $72,079 $72,079 $72,079 $1,064,321
30 299,105 $0.249 $74,624 $74,624 $74,624 $1,138,946
Standardized Comparison Table
Solar Connection
Cedar Creek Energy
Attachment A
Page 98 of 125
Ice Arena Capital Fund Plan
Fund Balance Policy: $100,000 per year
Program Starting Fund: $800,000 from North Point Naming Rights Agreement
2023 Project Cost
Corporate Signage Per Agreement $50,000
Concrete Front Entry Walk $20,000
Locker Room Construction $10,000
Solar Panel Installation $400,000
$320,000
2024 Project Cost
Party Lights for Public Sessions North Rink $30,000
Water Treatment System for Ice Making $100,000
$290,000
2025 Project Cost
West Rink Bleacher Radiant Heat $35,000
$355,000
2026 Project Cost
Locker Room 5/6/7 Furnace $10,000
$445,000
2027 Project Cost
Zamboni 545 Replacement $120,000
$425,000
2028 Project Cost
Dehumidifier Replacement North Rink $200,000
$325,000
2029 Project Cost
Zamboni 545 Replacement $130,000
Commons Heating/Cooling Unit $75,000
$220,000Projected Year End Fund Balance
Projected Year End Fund Balance
Projected Year End Fund Balance
Projected Year End Fund Balance
Projected Year End Fund Balance
Projected Year End Fund Balance
Projected Year End Fund Balance
Attachment B
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7/16/2023 5:21:53 PM Page 1 of 7
Budget Comparison Report
Cottage Grove Group Summary
Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Revenue
Department: 00 - UNDEFINED
Category: 3809 - INVESTMENT INTEREST
3810 - INVEST INTEREST 0.00%0.00%0.000.00 0.00 0.00 0.002,021.42-4,276.66-1,310.21
Total Category: 3809 - INVESTMENT INTEREST:0.00%0.00%0.000.00 0.00 0.00 0.002,021.42-4,276.66-1,310.21
Total Department: 00 - UNDEFINED:0.002,021.42 0.00 0.00 0.00%0.00 0.00 0.00%-4,276.66-1,310.21
Department: 53 - GOLF COURSE-ADMINISTRATION
Category: 3400 - CHARGES FOR SERVICES
3400 - GREEN FEES 14.67%4.00%917,351.00800,000.00 117,351.00 954,045.00 36,694.00351,242.38797,696.34791,233.46
3402 - PCC MEMBERSHIPS 3.90%4.00%88,316.0085,000.00 3,316.00 91,848.00 3,532.0045,037.3976,797.3483,986.53
3418 - HANDICAPS 17.98%3.99%12,270.0010,400.00 1,870.00 12,760.00 490.009,180.0010,670.0012,201.00
3420 - RENTAL CLUBS 13.44%3.98%5,672.005,000.00 672.00 5,898.00 226.002,117.004,932.265,327.41
3421 - GOLF CARTS 5.48%4.00%401,242.00380,400.00 20,842.00 417,291.00 16,049.00166,411.93348,905.87359,931.17
3428 - LESSON -5.70%3.99%18,860.0020,000.00 -1,140.00 19,612.00 752.0017,035.0016,399.0016,125.00
3429 - RANGE -4.37%4.00%167,352.00175,000.00 -7,648.00 174,046.00 6,694.0082,904.05145,523.26142,498.35
3431 - GOLF CLUB MEMBERSHIP 20.88%4.00%145,056.00120,000.00 25,056.00 150,858.00 5,802.00118,830.00126,136.00119,743.55
3434 - CIGARS 25.20%3.99%1,252.001,000.00 252.00 1,302.00 50.00566.341,088.931,839.20
3451 - GOLF ACCESSORIES -29.14%4.00%35,430.0050,000.00 -14,570.00 36,847.00 1,417.0013,081.5230,809.4448,365.84
3453 - CLOTHING - TAX 0.00%4.00%19,054.000.00 19,054.00 19,816.00 762.006,813.5916,569.250.00
3454 - CLOTHING-NONTAX 39.29%4.00%41,786.0030,000.00 11,786.00 43,457.00 1,671.0012,952.2436,335.7720,413.94
3455 - GIFT CERTIFICATE 69.00%3.96%1,690.001,000.00 690.00 1,757.00 67.000.00-1,470.166,246.54
3465 - GOLF CLUB REPAIR 0.00%4.00%5,000.005,000.00 0.00 5,200.00 200.00100.000.00316.60
Total Category: 3400 - CHARGES FOR SERVICES:10.55%4.00%1,860,331.001,682,800.00 177,531.00 1,934,737.00 74,406.00826,271.441,610,393.301,608,228.59
Category: 3812 - MISCELLANEOUS
3813 - SALE OF GOODS 0.00%0.00%0.000.00 0.00 0.00 0.000.00955.502,107.25
3816 - REFUND & REIMBRS 0.00%0.00%0.000.00 0.00 0.00 0.00479.44844.691,161.54
3829 - MISC - OTHER 0.00%0.00%0.000.00 0.00 4.00 4.000.003,696.003,799.50
Total Category: 3812 - MISCELLANEOUS:0.00%0.00%0.000.00 0.00 4.00 4.00479.445,496.197,068.29
Total Department: 53 - GOLF COURSE-ADMINISTRATION:1,860,331.00826,750.88 1,682,800.00 177,531.00 10.55%1,934,741.00 74,410.00 4.00%1,615,889.491,615,296.88
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Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Department: 55 - GOLF COURSE-MAINTENANCE
Category: 3310 - INTERGOVERNMENTAL
3324 - STATE GRANTS 0.00%0.00%0.000.00 0.00 0.00 0.004,519.440.000.00
Total Category: 3310 - INTERGOVERNMENTAL:0.00%0.00%0.000.00 0.00 0.00 0.004,519.440.000.00
Total Department: 55 - GOLF COURSE-MAINTENANCE:0.004,519.44 0.00 0.00 0.00%0.00 0.00 0.00%0.000.00
Department: 56 - GOLF COURSE CLUBHOUSE
Category: 3400 - CHARGES FOR SERVICES
3435 - NON-ALCHOL BEV 1.74%4.00%55,957.0055,000.00 957.00 58,195.00 2,238.0021,658.3048,658.7449,127.52
3436 - ALCOHOLIC BEVERA 21.18%4.00%375,651.00310,000.00 65,651.00 390,677.00 15,026.00163,785.01326,653.12303,997.40
3441 - FOOD 9.51%4.00%217,924.00199,000.00 18,924.00 226,640.00 8,716.00112,793.76189,499.56169,971.46
3442 - POLICE SECURITY 0.00%0.00%1,000.001,000.00 0.00 1,000.00 0.000.000.000.00
3443 - CLUBHOUSE RENTALS 71.85%4.00%60,147.0035,000.00 25,147.00 62,552.00 2,405.0031,028.0052,302.1214,850.00
3444 - MANDATORY GRATUITY 33.39%4.00%122,717.0092,000.00 30,717.00 127,625.00 4,908.0066,056.28106,710.4785,606.91
3445 - BANQUET FOOD 15.86%4.00%275,735.00238,000.00 37,735.00 286,764.00 11,029.00152,664.00239,769.34183,054.06
3446 - BANQUET NA BEVERAGES 357.65%4.00%18,306.004,000.00 14,306.00 19,038.00 732.005,195.6415,919.042,424.96
3447 - BANQUET ALCOHOLIC BEVERAGES -73.46%4.00%11,412.0043,000.00 -31,588.00 11,868.00 456.0010,056.659,923.7621,533.97
Total Category: 3400 - CHARGES FOR SERVICES:16.57%4.00%1,138,849.00977,000.00 161,849.00 1,184,359.00 45,510.00563,237.64989,436.15830,566.28
Category: 3812 - MISCELLANEOUS
3813 - SALE OF GOODS 0.00%0.00%0.000.00 0.00 0.00 0.000.000.002,322.00
3816 - REFUND & REIMBRS 0.00%0.00%0.000.00 0.00 0.00 0.00172.99554.80116.13
3829 - MISC - OTHER 0.00%0.00%0.000.00 0.00 0.00 0.00506.681,639.7160.20
3830 - CASH OVER/UNDER 0.00%0.00%0.000.00 0.00 0.00 0.00-50.98-335.74167.65
Total Category: 3812 - MISCELLANEOUS:0.00%0.00%0.000.00 0.00 0.00 0.00628.691,858.772,665.98
Total Department: 56 - GOLF COURSE CLUBHOUSE:1,138,849.00563,866.33 977,000.00 161,849.00 16.57%1,184,359.00 45,510.00 4.00%991,294.92833,232.26
Total Revenue:2,999,180.001,397,158.07 2,659,800.00 339,380.00 12.76%3,119,100.00 119,920.00 4.00%2,602,907.752,447,218.93
Expense
Department: 53 - GOLF COURSE-ADMINISTRATION
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 80.75%4.99%178,400.0098,700.00 79,700.00 187,300.00 8,900.0058,110.0290,584.4862,027.82
4120 - SAL-P.T./TEMP -26.55%4.99%138,300.00188,300.00 -50,000.00 145,200.00 6,900.0072,132.77247,001.93198,639.02
4121 - O.T. - P.T./TEMP 0.00%5.00%2,000.002,000.00 0.00 2,100.00 100.001,821.169,212.776,352.97
4141 - PERA 48.76%5.00%18,000.0012,100.00 5,900.00 18,900.00 900.004,358.326,708.514,678.34
4142 - FICA 10.36%4.90%24,500.0022,200.00 2,300.00 25,700.00 1,200.009,940.3126,061.3520,110.56
4144 - HEALTH INSURANCE 122.22%10.00%24,000.0010,800.00 13,200.00 26,400.00 2,400.005,400.007,550.047,250.04
4147 - UNEMPLOYMENT 0.00%0.00%0.000.00 0.00 0.00 0.007,176.0016,026.580.00
4148 - WORKERS COMP 76.32%5.97%6,700.003,800.00 2,900.00 7,100.00 400.001,900.022,300.042,799.96
Total Category: 4100 - PERSONAL SERVICES:15.98%5.31%391,900.00337,900.00 54,000.00 412,700.00 20,800.00160,838.60405,445.70301,858.71
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Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 2.91%3.11%1,060.001,030.00 30.00 1,093.00 33.00134.9935.130.00
4210 - OP SUPPLY-OTHER 14.69%-7.50%9,805.008,549.00 1,256.00 9,070.00 -735.008,692.0320,129.3318,392.93
4217 - CLOTHING/UNIFORM 2.80%3.22%1,800.001,751.00 49.00 1,858.00 58.005,524.375,748.89612.00
4280 - CAPITAL OUTLAY <$5,000 3.01%3.00%5,305.005,150.00 155.00 5,464.00 159.000.002,048.7915,877.19
Total Category: 4200 - COMMODITIES:9.04%-2.70%17,970.0016,480.00 1,490.00 17,485.00 -485.0014,351.3927,962.1434,882.12
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 2.80%3.22%1,800.001,751.00 49.00 1,858.00 58.001,760.0011,309.550.00
4302 - LEGAL SERVICE 0.00%0.00%0.000.00 0.00 0.00 0.001,656.00896.000.00
4305 - FEES FOR SERVICE 3.00%3.00%55,620.0054,000.00 1,620.00 57,289.00 1,669.0025,714.9178,102.3351,612.07
4309 - CREDIT CARD FEES 100.00%3.00%60,000.0030,000.00 30,000.00 61,800.00 1,800.0027,025.6149,423.000.00
4310 - COMMUNICATION 3.02%2.99%12,290.0011,930.00 360.00 12,657.00 367.005,073.8311,895.4611,434.58
4311 - POSTAGE 6.80%0.00%110.00103.00 7.00 110.00 0.0034.1093.6319.97
4321 - DATA PROCESSING 8.68%4.98%96,400.0088,700.00 7,700.00 101,200.00 4,800.0044,350.0233,699.9633,000.00
4340 - PRINTING 2.88%3.15%2,860.002,780.00 80.00 2,950.00 90.001,726.740.000.00
4341 - ADVER/PUBLISH 2.99%3.02%13,790.0013,390.00 400.00 14,206.00 416.00970.509,456.0013,305.41
4350 - INSURANCE CHARGE 50.88%10.47%8,600.005,700.00 2,900.00 9,500.00 900.002,850.005,199.965,000.04
4360 - UTILITIES 3.02%2.98%9,550.009,270.00 280.00 9,835.00 285.005,863.4711,587.737,723.98
4370 - MAINT-REPAIR/EQ 3.56%2.44%1,600.001,545.00 55.00 1,639.00 39.002,962.881,491.251,233.18
4371 - MAINT-REPAIR/OTH 0.00%0.00%0.000.00 0.00 0.00 0.000.00414.649,154.11
4372 - MAINT-REPAIR/BLD -50.00%3.00%6,500.0013,000.00 -6,500.00 6,695.00 195.003,094.656,448.2320,582.63
4380 - RENTAL/LEASE -75.29%3.00%14,000.0056,650.00 -42,650.00 14,420.00 420.0030,044.2444,411.2848,996.19
4401 - DUES & SUBS 2.91%3.11%2,120.002,060.00 60.00 2,186.00 66.00835.002,150.011,336.00
4403 - TRAVEL/TRAIN/CON -31.43%3.00%3,000.004,375.00 -1,375.00 3,090.00 90.000.0095.651,165.96
4405 - CLEAN/WASTE REMV 3.16%2.88%1,700.001,648.00 52.00 1,749.00 49.00843.801,190.021,386.56
4407 - PROPERTY TAXES 2.91%3.11%1,060.001,030.00 30.00 1,093.00 33.001,090.501,090.501,090.50
4436 - CONCESSION RESAL 0.00%0.00%0.000.00 0.00 0.00 0.000.000.00732.12
4438 - PRO/MISC RESALE 3.00%3.00%61,800.0060,000.00 1,800.00 63,654.00 1,854.0063,496.2965,462.0557,969.63
Total Category: 4300 - CONTRACTUAL SERVICES:-1.43%3.72%352,800.00357,932.00 -5,132.00 365,931.00 13,131.00219,392.54334,417.25265,742.93
Category: 4500 - CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 0.00%0.00%0.000.00 0.00 0.00 0.000.000.005,483.70
4540 - OTHER CAP OUTLAY 3.00%3.01%10,609.0010,300.00 309.00 10,928.00 319.000.000.0023,779.69
Total Category: 4500 - CAPITAL OUTLAY:3.00%3.01%10,609.0010,300.00 309.00 10,928.00 319.000.000.0029,263.39
Category: 4600 - OTHER FINANCING USES
4600 - PRINCIPAL 0.00%0.00%183,000.00183,000.00 0.00 183,000.00 0.000.000.000.00
Total Category: 4600 - OTHER FINANCING USES:0.00%0.00%183,000.00183,000.00 0.00 183,000.00 0.000.000.000.00
Total Department: 53 - GOLF COURSE-ADMINISTRATION:956,279.00394,582.53 905,612.00 50,667.00 5.59%990,044.00 33,765.00 3.53%767,825.09631,747.15
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Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Department: 55 - GOLF COURSE-MAINTENANCE
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 6.61%5.00%192,000.00180,100.00 11,900.00 201,600.00 9,600.0083,958.72168,199.84165,728.86
4120 - SAL-P.T./TEMP 0.00%5.00%168,000.00168,000.00 0.00 176,400.00 8,400.0077,595.67170,693.17177,722.14
4121 - O.T. - P.T./TEMP 0.00%6.45%3,100.003,100.00 0.00 3,300.00 200.001,080.922,262.991,830.35
4141 - PERA 4.95%4.71%19,100.0018,200.00 900.00 20,000.00 900.007,979.3316,393.0115,559.36
4142 - FICA 3.35%5.04%27,800.0026,900.00 900.00 29,200.00 1,400.0011,779.3124,674.5425,021.68
4144 - HEALTH INSURANCE 11.11%10.00%24,000.0021,600.00 2,400.00 26,400.00 2,400.0010,800.0022,599.9621,690.00
4148 - WORKERS COMP 16.67%5.36%5,600.004,800.00 800.00 5,900.00 300.002,400.003,999.965,100.00
Total Category: 4100 - PERSONAL SERVICES:4.00%5.28%439,600.00422,700.00 16,900.00 462,800.00 23,200.00195,593.95408,823.47412,652.39
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 2.91%3.21%530.00515.00 15.00 547.00 17.00428.92637.90533.33
4210 - OP SUPPLY-OTHER 3.01%2.99%29,815.0028,943.00 872.00 30,706.00 891.0020,163.9431,212.7928,043.87
4211 - MOTOR FUELS 3.00%3.01%29,561.0028,700.00 861.00 30,450.00 889.0012,981.6543,339.9828,478.83
4212 - LUB/ADD 3.04%2.98%3,290.003,193.00 97.00 3,388.00 98.003,356.612,731.741,712.89
4216 - FERTILIZER/CHEM 3.00%3.00%42,435.0041,200.00 1,235.00 43,709.00 1,274.0031,095.7934,260.5731,278.83
4217 - CLOTHING/UNIFORM 3.16%2.88%1,700.001,648.00 52.00 1,749.00 49.001,472.191,851.60688.00
4231 - SMALL TOOLS 3.22%2.77%2,020.001,957.00 63.00 2,076.00 56.001,195.911,822.171,533.54
4270 - OP SUP-VEH/EQ 3.00%3.00%30,900.0030,000.00 900.00 31,827.00 927.0025,758.1442,636.2825,224.44
4271 - OP SUP-OTHER IMP 3.01%3.00%8,700.008,446.00 254.00 8,961.00 261.003,528.728,876.5512,671.95
4272 - OP SUP-BUILDINGS 3.22%2.97%2,020.001,957.00 63.00 2,080.00 60.00870.63590.231,990.42
4280 - CAPITAL OUTLAY <$5,000 3.01%3.00%5,305.005,150.00 155.00 5,464.00 159.009,660.290.004,082.63
Total Category: 4200 - COMMODITIES:3.01%3.00%156,276.00151,709.00 4,567.00 160,957.00 4,681.00110,512.79167,959.81136,238.73
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 2.91%3.21%530.00515.00 15.00 547.00 17.001,000.00990.00278.00
4301 - ENGINEERING SVS 0.00%0.00%0.000.00 0.00 0.00 0.000.003,250.500.00
4305 - FEES FOR SERVICE 48.23%3.00%20,000.0013,493.00 6,507.00 20,600.00 600.0020,993.026,980.3610,146.70
4310 - COMMUNICATION 3.01%2.99%4,450.004,320.00 130.00 4,583.00 133.001,848.914,080.034,099.72
4350 - INSURANCE CHARGE 54.55%11.76%1,700.001,100.00 600.00 1,900.00 200.00550.021,040.04999.96
4360 - UTILITIES 3.00%3.00%22,915.0022,248.00 667.00 23,603.00 688.009,917.1523,214.4021,238.62
4370 - MAINT-REPAIR/EQ 3.10%2.90%6,690.006,489.00 201.00 6,884.00 194.00562.951,220.342,248.74
4371 - MAINT-REPAIR/OTH 3.01%3.00%5,305.005,150.00 155.00 5,464.00 159.002,598.405,073.1227,625.00
4372 - MAINT-REPAIR/BLD 3.00%4.87%5,356.005,200.00 156.00 5,617.00 261.003,453.976,059.45778.15
4375 - CHARGE-FLEET MNT 40.00%9.89%1,820.001,300.00 520.00 2,000.00 180.001,997.300.0093.50
4380 - RENTAL/LEASE 603.00%0.37%28,120.004,000.00 24,120.00 28,225.00 105.001,039.173,753.41840.00
4401 - DUES & SUBS 3.02%3.04%955.00927.00 28.00 984.00 29.001,030.901,200.00935.00
4403 - TRAVEL/TRAIN/CON 23.21%3.01%3,450.002,800.00 650.00 3,554.00 104.002,815.791,258.402,506.60
4405 - CLEAN/WASTE REMV 3.00%3.00%7,108.006,901.00 207.00 7,321.00 213.003,845.005,661.003,351.25
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Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4449 - OTHER CONTRACT 288.35%3.00%6,000.001,545.00 4,455.00 6,180.00 180.005,421.986,412.02942.44
Total Category: 4300 - CONTRACTUAL SERVICES:50.55%2.68%114,399.0075,988.00 38,411.00 117,462.00 3,063.0057,074.5670,193.0776,083.68
Category: 4500 - CAPITAL OUTLAY
4510 - BUILD & STRUC 0.00%0.00%0.000.00 0.00 0.00 0.000.000.008,875.50
4530 - MACH & EQUIPMENT 50.00%41.67%120,000.0080,000.00 40,000.00 170,000.00 50,000.009,108.3390,157.6395,594.34
4557 - PROJECT-PROF SVS 0.00%0.00%0.000.00 0.00 0.00 0.00103,960.53274,410.090.00
Total Category: 4500 - CAPITAL OUTLAY:50.00%41.67%120,000.0080,000.00 40,000.00 170,000.00 50,000.00113,068.86364,567.72104,469.84
Total Department: 55 - GOLF COURSE-MAINTENANCE:830,275.00476,250.16 730,397.00 99,878.00 13.67%911,219.00 80,944.00 9.75%1,011,544.07729,444.64
Department: 56 - GOLF COURSE CLUBHOUSE
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 42.89%4.97%221,200.00154,800.00 66,400.00 232,200.00 11,000.0088,822.59145,609.48164,396.89
4120 - SAL-P.T./TEMP -19.42%5.01%207,500.00257,500.00 -50,000.00 217,900.00 10,400.00131,736.52269,243.49255,303.33
4121 - O.T. - P.T./TEMP 0.00%5.41%3,700.003,700.00 0.00 3,900.00 200.001,530.967,800.665,730.38
4141 - PERA 5.53%5.24%22,900.0021,700.00 1,200.00 24,100.00 1,200.0010,124.7616,029.8518,080.98
4142 - FICA 4.08%5.12%33,200.0031,900.00 1,300.00 34,900.00 1,700.0016,537.1131,401.0931,611.27
4144 - HEALTH INSURANCE 66.67%10.00%36,000.0021,600.00 14,400.00 39,600.00 3,600.0010,800.0015,099.9621,050.04
4147 - UNEMPLOYMENT 0.00%0.00%0.000.00 0.00 0.00 0.00962.2916,497.350.00
4148 - WORKERS COMP 21.05%5.80%6,900.005,700.00 1,200.00 7,300.00 400.002,850.005,130.006,000.00
Total Category: 4100 - PERSONAL SERVICES:6.94%5.36%531,400.00496,900.00 34,500.00 559,900.00 28,500.00263,364.23506,811.88502,172.89
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 2.91%3.21%530.00515.00 15.00 547.00 17.000.000.000.00
4210 - OP SUPPLY-OTHER 3.00%3.00%24,295.0023,588.00 707.00 25,025.00 730.0022,359.0037,786.5328,330.34
4216 - FERTILIZER/CHEM 0.00%0.00%0.000.00 0.00 0.00 0.000.000.000.00
4217 - CLOTHING/UNIFORM 3.04%2.98%3,290.003,193.00 97.00 3,388.00 98.000.001,451.42441.00
4280 - CAPITAL OUTLAY <$5,000 273.41%3.00%10,000.002,678.00 7,322.00 10,300.00 300.00703.9433,964.9320,214.43
Total Category: 4200 - COMMODITIES:27.16%3.00%38,115.0029,974.00 8,141.00 39,260.00 1,145.0023,062.9473,202.8848,985.77
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 3.02%2.98%1,910.001,854.00 56.00 1,967.00 57.001,660.562,010.00603.75
4305 - FEES FOR SERVICE 2.99%3.01%27,050.0026,265.00 785.00 27,865.00 815.0014,326.4442,901.4923,543.90
4310 - COMMUNICATION 2.99%3.02%1,720.001,670.00 50.00 1,772.00 52.00832.501,035.001,485.00
4311 - POSTAGE 6.80%-0.91%110.00103.00 7.00 109.00 -1.000.000.000.00
4340 - PRINTING 3.56%2.44%1,600.001,545.00 55.00 1,639.00 39.000.000.00302.35
4341 - ADVER/PUBLISH 90.37%3.00%10,000.005,253.00 4,747.00 10,300.00 300.002,796.617,145.195,387.82
4350 - INSURANCE CHARGE 50.00%9.72%7,200.004,800.00 2,400.00 7,900.00 700.002,400.004,359.964,200.00
4352 - GENERAL LIABILIT 2.96%3.05%4,030.003,914.00 116.00 4,153.00 123.003,172.002,824.002,545.00
4360 - UTILITIES 3.00%3.00%36,070.0035,020.00 1,050.00 37,153.00 1,083.0017,158.0642,607.0832,475.42
4370 - MAINT-REPAIR/EQ 3.02%2.99%11,035.0010,712.00 323.00 11,365.00 330.0010,732.821,923.467,820.64
4371 - MAINT-REPAIR/OTH 0.00%0.00%0.000.00 0.00 0.00 0.000.002,515.48344.51
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Objec…
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
4372 - MAINT-REPAIR/BLD 3.00%3.00%22,660.0022,000.00 660.00 23,340.00 680.0018,885.8519,443.9322,558.87
4380 - RENTAL/LEASE 2.97%3.03%5,970.005,798.00 172.00 6,151.00 181.003,739.897,052.927,588.71
4401 - DUES & SUBS 3.06%2.93%2,760.002,678.00 82.00 2,841.00 81.001,850.001,954.50210.00
4403 - TRAVEL/TRAIN/CON 134.89%3.00%7,500.003,193.00 4,307.00 7,725.00 225.000.000.001,423.13
4405 - CLEAN/WASTE REMV 2.99%3.01%2,758.002,678.00 80.00 2,841.00 83.001,055.862,105.422,257.26
4434 - SPECIAL EVENTS 90.37%3.00%10,000.005,253.00 4,747.00 10,300.00 300.007,700.007,802.005,762.56
4436 - CONCESSION RESAL 12.75%3.00%180,000.00159,650.00 20,350.00 185,400.00 5,400.0094,012.88167,583.42138,058.33
4438 - PRO/MISC RESALE 3.00%3.00%25,750.0025,000.00 750.00 26,523.00 773.0017,816.5923,700.7824,479.13
4439 - LIQUOR - RESALE 3.00%3.00%82,400.0080,000.00 2,400.00 84,872.00 2,472.0052,819.7779,030.4474,976.88
4449 - OTHER CONTRACT 3.00%3.00%7,108.006,901.00 207.00 7,321.00 213.000.006,450.006,450.00
Total Category: 4300 - CONTRACTUAL SERVICES:10.72%3.11%447,631.00404,287.00 43,344.00 461,537.00 13,906.00250,959.83422,445.07362,473.26
Category: 4500 - CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 149.65%11.11%90,000.0036,050.00 53,950.00 100,000.00 10,000.0017,818.7213,000.0036,048.93
Total Category: 4500 - CAPITAL OUTLAY:149.65%11.11%90,000.0036,050.00 53,950.00 100,000.00 10,000.0017,818.7213,000.0036,048.93
Total Department: 56 - GOLF COURSE CLUBHOUSE:1,107,146.00555,205.72 967,211.00 139,935.00 14.47%1,160,697.00 53,551.00 4.84%1,015,459.83949,680.85
Total Expense:2,893,700.001,426,038.41 2,603,220.00 290,480.00 11.16%3,061,960.00 168,260.00 5.81%2,794,828.992,310,872.64
Report Total:86.43%-45.83%105,480.00-28,880.34 56,580.00 48,900.00 57,140.00 -48,340.00-191,921.24136,346.29
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Fund Summary
Fund
2021
Total Activity
2022
Total Activity
2023
YTD Activity
Through Jun
2023
2023
2024
2024
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2025
2025 Fall 2023
Comparison 2
Budget
Comparison 2
to Comparison 1
Budget %
Increase /
(Decrease)
Increase /
(Decrease)
255 - GOLF COURSE SPECIAL REVENUE FU…105,480.00-28,880.34 56,580.00 48,900.00 86.43%57,140.00 -48,340.00 -45.83%-191,921.24136,346.29
Report Total:86.43%-45.83%105,480.00-28,880.34 56,580.00 48,900.00 57,140.00 -48,340.00-191,921.24136,346.29
Page 125 of 125