HomeMy WebLinkAbout2025 Adopted BudgetAnnual Budget 2025
CITY OF COTTAGE GROVE, MN
FINANCE DEPARTMENT
12800 Ravine Parkway S, Cottage Grove, MN 55016 651-458-2800 | CottageGroveMN.gov
-This Page Intentionally left Blank -
TABLE OF
CONTENTS
INTRODUCTION
City Administrator's Budget Message 1-12
Organizational Chart 13
Principal City Officials 14
Community Profile 15-16
Property Tax Levy 17
Personnel Schedule by Department 18-21
SUMMARY INFORMATION
Summary of All Government Funds 22-23
Summary of All Proprietary Funds 24-25
General Fund Revenue Summary 26-28
General Fund Expenditure Summary 29
OPERATING BUDGET
Mayor-Council 30-31
Administration Department 32-34
Administration 35
Professional Services 36
City Clerk & Elections 37
Community & Employee Programs 38
City Hall 39
EDA 40-42
HRA 43-44
Convention & Visitors Bureau 45-47
Information Technology 48-51
Contingency/Transfers 52-53
Finance Department 54-55
Finance 56
Insurance 57-59
Community Development Department 60-62
Planning & Zoning 63
Building Inspection 64
TABLE OF
CONTENTS
Operating Budget (continued) Page
Public Safety 65-68
Police Protection 69-70
Fire Protection 71
Animal Control 72
Emergency Management 73
Forfeitures 74-76
Opioid Settlement 77-79
EMS (Ambulance) 80-83
Public Works Department 85-88
Engineering 89
Streets 90
Signs/Street Striping 91
Snow/Ice Control (Snow Plowing) 92
Public Works Administration 93
Forestry 94
Recycling 95-97
Storm Water 98-101
Roadway & Trail Maintenance 102-104
Water Utility 105-110
Sewer Utility 111-115
Streetlight Utility 116-119
Fleet 120-122
Parks & Recreation Department 123-126
Park Maintenance 127-128
Recreation 129
Ice Arena 130-133
Golf Course 134-141
Equipment Replacement Fund 143-145
To: Honorable Mayor and City Council
From: Jennifer Levitt, City Administrator
Date: December 4, 2024
Subject: 2025 Budget Transmittal
The following is the 2025 Budget for the City of Cottage Grove municipal operations during the 2025
fiscal year. The document includes all major operating funds of the City and concludes nearly a year’s
worth of planning, evaluation, and discussion by the Council and staff. The budget, along with the Capital
Improvement Plan (CIP), provides direction to staff to carry out community and Council initiatives
throughout the year.
This budget document outlines a two-year operating budget (2025 and 2026) in order to remain a fiscally
strong and desirable community since the use of a two-year operating budget allows a better ability to
forecast revenue and expenditure trends, especially when coupled with the five-year Capital
Improvement Program. The City holds a AAA bond rating from S&P Global, which was reaffirmed in
2024. This rating validates the City’s strong financial practices, including the budget process.
The annual budget process was guided by policies, ordinances, and the Strategic Plan which have been
adopted by the City Council. Four Strategic Initiatives have been used throughout the budget process.
•Engaging residents where they are
•Continuing sustainable growth
•Making Cottage Grove a recreation destination
•Remaining employer of choice
The ten-year Financial Management Plan (FMP) was used again throughout the budget process. When
the FMP was prepared in 2023, it included all current and future operating costs, the capital
improvement plan including pavement management and street projects, equipment replacement,
existing and future debt, and tax base growth. The FMP targets an average $100 city property tax
increase for the Median Home instead of large swings in the tax impacts from year to year. This budget
achieves that target as the increase on the median home is $58.
Budget Process and Timeline
The budget process follows the timeline established by the State of Minnesota. Minnesota Statutes
require that the preliminary budget and the proposed tax levy be approved by the City Council before
September 30th each year. The proposed levy must be certified to Washington County by September
30th, as required by Statute. The preliminary levy may be decreased before final adoption in December,
but it may not be increased.
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State law also requires that the City must announce by September 30th the time and place of a future
meeting at which the budget and levy will be discussed, and public input allowed, before the final budget
adoption and levy determination. This is also known as the Truth in Taxation Hearing. The City is
required to adopt the final property tax levy and certify the amount to Washington County on or before
December 28th of each year.
The 2025 budget process began in January during the strategic planning retreat. In May, a workshop
was held to receive Council direction regarding the budget process and property tax levy. Based on the
direction from the retreat and workshop, departments prepared and submitted budget requests. From
these requests, a City Administrator recommended budget was presented to City Council. City Council
reviewed the budget in three workshops during the summer and adopted a preliminary budget and
property tax levy on September 4th. The proposed levy of $25,990,500 was certified to
Washington County by September 30th. The Truth in Taxation Hearing was held at 7:00 pm on
December 4th, 2024. The preliminary property tax levy that was approved on September 4th is the
same as the final property tax levy that was approved on December 4th.
In addition, a HRA levy will be certified for the first time. In the past, the EDA levy was utilized for both
EDA and redevelopment activities. During the preparation of the FMP, there was consensus to start a
property tax levy for redevelopment and housing activities. Since the HRA levy will be on a separate line
on the property tax bill, this will provide better transparency to the taxpayer regarding redevelopment
and housing activities. The EDA holds HRA authority and approved the preliminary HRA levy of
$137,500 and meet on December 3rd to approve the final HRA levy in the amount of $137,500.
The 2025 budget accomplishes several important objectives:
•Continues to provide the same level of city services including but not limited to police, fire,
street, snowplowing, parks, and recreation services.
•Demonstrates stewardship of capital assets by including the replacement of capital equipment
and city infrastructure that have been identified in the Financial Management Plan and Capital
Improvement Plan.
•Maintains the distinction to be an employer of choice.
•Provides managed growth in staffing positions needed for a growing community, by including
new positions in the 2025 budget.
•Meets the debt service requirements for all existing debt by funding these requirements with
the property tax levy.
•Establishes a HRA Levy for the 1st time to provide funds for housing and redevelopment.
•Maintains the fund balance target for the General Fund.
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Property Tax Rate
The City’s property tax rate is calculated by dividing the Net Tax Levy (Gross Levy less Fiscal Disparities
Distribution) by the Net Tax Capacity Value. The 2025 property tax rate is estimated to increase to
37.177% which compares to 2021 and 2022 property tax rates. During 2023 and 2024, there were
historically high appreciation of existing homes which caused large declines in the tax rate. The tax rate
of 37.177% is a combined tax rate of the City property tax rate and HRA property tax rate.
Property Tax Levy
The various components of the 2025 Property Tax Levy are summarized below:
City of Cottage Grove Levy
2024
Final
2025
Proposed
General Levies $19,461,110 $22,425,700
Debt Levies $3,664,490 $3,564,800
Total Property Tax Levy $23,125,600 $25,990,500
12.39%
HRA Levy
2024
Final
2025
Proposed
HRA Levy $ $137,500
Combined Property Tax Levies
2024
Final
2025
Proposed
Total $23,125,600 $26,128,000
% Increase 12.98%
43.812
41.591
43.139
43.012
40.583
38.958
39.182
37.351
37.251
33.898
32.909
37.177
0
5
10
15
20
25
30
35
40
45
50
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
History of City Tax Rate-Urban
City Tax Rate
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Property Values
The net tax capacity value of property within the City as determined by the Washington County Assessor
will increase slightly by .79%. Approximately 3% of this increase is due to new construction and was
offset by declines in values of existing properties. The decline in existing values was not unique to the
City as it occurred throughout the county, state, and country.
Final Pay 2024 Estimate Pay
2025
% Change
Real Estate $68,224,191 $68,200,478
Personal Property 680,259 779,787
Subtotal Tax Capacity Value 68,904,450 68,980,265 . 11%
Less: Tax Increment (3,088,124) (1,378,023)
Less: Fiscal Disparity Contribution (3,600,279) (4,895,754)
Net Tax Capacity Value $62,216,047 $62,706,488 . 79%
Impact on Taxpayers
For an owner of a median valued home in Cottage Grove at $369,500 which decreased in taxable market
value by 4.2%, the estimated annual property tax bill from the City, based on the 2025 budget and
property tax levy, will be $1,261 per year – an increase of $58 from the 2024 amount.
2024 2025
Property Market
Value
City
Property
Tax
Market
Value
City
Property
Tax
% Increase
Market
Value
City Property
Tax Change
Median Home $369,500 $1,203 $354,000 $1,261 -4.2%$58
Property 1 371,400 1,210 362,900 1,297 -2.29%88
Property 2 417,900 1,375 414,900 1,508 -.72%133
Property 3 441,200 1,452 417,000 1,517 -5.49%65
Property 4 519,700 1,726 505,900 1,886 -2.66%160
Average $101
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Comparison of City Property Tax with Other Similar Communities
The following tables reflect the 2025 city portion of property taxes on the median home in each city
based on the preliminary tax rates in each community. The median home in each community means
that 50% of the homes in the community are valued more and 50% are valued less. Cottage Grove
compares favorably to other cities in Washington County and other growing cities in the Metro area with
a population of over 40,000. There is only one city in Washington County that pays less in City Property
Taxes and there are only two growing cities in the Metro area that pay less in City Property Taxes when
comparing the median homes in each community.
Cities in Washington County
Median
Value Home
Tax Rate 2025 City
Property
Tax
Stillwater $414,900 52.92% $2,147
Afton $607,400 26.60% $1,687
Oak Park Heights $333,800 52.81% $1,676
Lake Elmo $578,900 26.75% $1,602
Forest Lake $387,500 41.64% $1,565
Newport $305,100 53.64% $1,534
Hugo $397,000 39.19% $1,513
Mahtomedi $453,800 33.41% $1,497
Woodbury $449,700 31.14% $1,381
Oakdale $341,900 41.32% $1,347
Cottage Grove $354,000 37.18% $1,261
Saint Paul Park $281,400 42.40% $1,103
Source: Washington County Taxpayer Services
Growing Metro Cities over 40,000 in Population
Median
Value Home
Tax Rate 2025 City
Property
Tax
Edina $716,600 31.42% $2,421
Minnetonka $502,400 36.96% $1,853
Eden Prairie $543,750 30.47% $1,690
Lakeville $450,800 32.69% $1,454
Apple Valley $358,300 41.66% $1,433
Woodbury $449,700 31.14% $1,381
Plymouth $527,000 25.69% $1,371
Eagan $389,800 36.07% $1,364
Maple Grove $458,600 29.10% $1,319
Cottage Grove $354,000 37.18% $1,261
Blaine $339,900 38,36% $1,243
Shakopee $350,000 27.73% $931
Sources: Washington, Dakota, Hennepin, Anoka, and Scott County Taxpayer Services
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2025 Budget
The City has over 50 individual funds in various categories such as general, special revenue, debt service,
capital projects, and enterprise. A fund is a self-balancing set of accounts and resources which are
dedicated to a specific purpose.
The City establishes budgets for the General Fund, special revenue funds, enterprise funds, and internal
service funds. The debt service fund activity is based on bond agreements, and the capital project funds
are based on projects established in the Capital Improvement Plan.
In the budget document, the budgets are organized by department. In addition, the special revenue,
enterprise, and internal service funds are included within the department that oversees these functions.
For example, the Recycling Fund is included in the Public Works Department.
Budget Organization
Governmental Funds
General Fund Special Revenue Funds
•Mayor & Council • Recycling (PW)
•Administration Department (Admin)•Stormwater (PW)
•Finance Department (Finance)•Roadway & Trailway Maintenance (PW)
•Community Development Department (CD)• Forfeiture/Seizure (PS)
•Public Safety Department (PS)• Ice Arena (Parks)
• Public Works Department (PW)•Golf Course (Parks)
• Parks & Recreation (Parks)• Economic Development Authority (Admin)
•Housing and Redevelopment (Admin)
•Convention & Visitors Bureau (Admin)
• Equipment Replacement (PW)
Proprietary Funds
Enterprise Funds Internal Service Funds
•Water Utility (PW)•Self Insurance (Finance)
•Sewer Utility (PW)•Fleet (PW)
• Street Light Utility (PW)•Information Technology (Admin)
• Ambulance (PS)
General Fund
The General Fund is the chief operating fund for the City. The General Fund accounts for activities that
are not required to be accounted for in any other fund. Included in this fund are general government,
police, fire, streets, snow plowing, parks, and recreation activities. These activities are primarily funded
by property taxes. Total General Fund revenues and expenditures are estimated at $28,446,310. This is
an increase of 13.09%.
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The largest source of revenue for the General Fund is property taxes.
All Minnesota communities received one-time public safety funds based on a per capita basis in 2023 to
be utilized for public safety expenditures. The City received $1,733,090 in one-time public safety aid and
a portion of those funds were utilized in the 2024 Budget. The remaining funds will be utilized in 2025
and 2026 and have been included in the General Fund budget.
Description 2024
Budget
2025
Budget
2026
Budget
Police Officers (2 FTE’s) $205,600 116,000 $63,800
Firefighter/Paramedics (3 FTE’s) 222,750 156,750 86,200
Fire staffing plan 64,000
Paramedic school for PT firefighters 36,000
Deputy Fire Chief 177,000 188,300
Standards of coverage study-fire 50,000
Toughbook computers and watchguard 188,000 103,000 72,990
SCBA’s for fire 2,737
Total $680,350 $638,750 $414,027
76%
8%6%6%
2%
1%1%
General Fund Revenues
Prop Tax Lic & Permits Intergvmt Charges Transfers Fines Interest Misc
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2025 Expenditures are proposed to increase due to the following:
•Personnel Costs – The budget includes a 6% market adjustment and a 3% cost of living increase
for salaries based on bargaining unit contracts that have been settled for 2025. The market
adjustment was expected since prior contracts were 3% per year in 2022, 2023, and 2024 when
there were high increases to cost of living rates.
•Staffing – The 2025 budget includes the addition of the following positions needed to maintain
or enhance levels of service to the community.
o Police Officer (funded with Traffic Safety grant)
o Police Officer
o Deputy Fire Chief (use of one-time Public Safety funds)
o Firefighter/Paramedic (budget neutral due to shift from PT wages)
o Communications Manager
o Mechanic (funded through internal services fund)
o Public Service Worker (funded with 3M settlement funds)
o Secretary PT (funded through Water Enterprise Fund)
o Seasonal Code Enforcement Officer (6-month position)
o Investigative Aid (PT to FT)
o Recreation Specialist (PT to FT-budget neutral due to higher program revenue)
•Commodities and Contractual Services - Commodities and Contractual Services are included at
3% increase except for the Internal Service Fund allocation expenditures. Internal Service Fund
expenditures have been increased to cover current operating costs that had not been recovered
in recent budgets.
71%
5%
23%
1%
General Fund Expenditures
Personnel Supplies Contract Svc Contingency
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Special Revenue Funds
Special revenue funds are used to account for revenue derived from specific revenue sources that are
legally restricted or committed to expenditures for specific purposes.
Recycling
The revenue in this fund is the recycling grant amount expected to be received from Washington County.
The grant funds are sufficient for current year expenditures.
Stormwater
Rates are proposed to increase by 3% per the Stormwater Utility Rate Plan. Expenditures include
stormwater maintenance activities. There is a transfer out to the Pavement Management fund for
stormwater activities that will be completed as part of the 2025 Pavement Management project.
Roadway and Trailway Maintenance
The primary source of revenue in this fund are franchise fees from Xcel Energy and CenterPoint Energy.
The 2025 budget includes mill and overlay projects, and there are sufficient funds for these projects.
Forfeiture/Seizure
Revenues in the fund are forfeiture and seizure funds and the associated costs related to forfeiture
activities. The revenues for 2025 will fund the expenditures for 2025.
Opioid Settlement
This fund includes settlement revenue received from lawsuits against opioid manufacturers and
distribution companies. The settlement revenues can only be used for eligible activities. Current year
expenditures include an embedded social worker to work as a co-responder with the city’s case
management unit.
Ice Arena
Revenues are budgeted at $19,750 over expenditures in the current year budget. As in the past, a
transfer out of $180,000 is included in this fund to partially fund the debt service payment for the 2016A
Bonds which were issued for ice arena capital. The final payment on these bonds occurs in 2027.
Golf Course
Revenues are budgeted at $3,975 over expenditures in the current year budget. Revenue is based on
40,000 rounds of golf. An internal fund loan was issued for the replacement of the irrigation system and
a loan payment of approximately $150,000 is included in the budget. When bonds are issued for the
project, the interfund loan will be paid in full. The bonds will also be repaid with revenues from the golf
course.
HERO Center
The HERO Center is operated through a joint power’s agreement with the City of Woodbury and the
operations are coordinated through a Facility Operations Committee (FOC). The FOC approves the
budget. Cost participation for the City of Cottage Grove is $100,000 for the current year. The cost
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participation is included in the HERO Center as a transfer in, and in the General Fund Police budget as a
training expense.
CG CVB (Cottage Grove Convention and Visitors Bureau)
The purpose of the CG CVB is to promote the city as a premier destination. Revenues in this fund are
lodging taxes. There are sufficient revenues in the current year to fund the current year expenditures.
EDA Fund
The property tax levy for this fund has decreased from $275,000 in the 2024 budget to $137,500 in the
2025 budget. The EDA fund can be used for economic or redevelopment activity.
HRA Fund
The HRA Fund has been established in the 2025 budget with a property tax levy of $137,500. The HRA
fund can be used for housing or redevelopment activity.
Equipment Replacement Fund (Capital Project Fund)
Equipment and vehicles totaling $2,674,500 are included in the Equipment Replacement fund for the
current year and will be funded with fund balance in the fund, the property tax levy, and equipment
certificates.
The purchases include:
•Police Squad Cars $360,000 (replacement)
•Fire Tender $650,000 (replacement
•Parks 1 ton Truck $115,000 (replacement)
•Parks Mower 16-foot $159,000 (new)
•Parks Gator $32,500 (new)
•Parks Plow for Pickup 1409 $13,000 (new)
•Streets Dump Truck Single-Axle $325,000 (replacement)
•Streets Dump Truck Single-Axle $325,000 (replacement)
•Streets Brush Chipper $100,000 (replacement)
•Streets Asphalt Patcher $305,000 (replacement)
•Streets Stand-Up Mower $10,000 (replacement)
•Plow for Pickup 1003 $13,000 (new)
•Vehicle for Inspections $45,000 (replacement)
•Vehicle for Building Maintenance $100,000 (new)
•Vehicle for Recreation $50,000 (replacement)
•Vehicle for Fire Marshal $72,000 (replacement)
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Utility and Enterprise Funds
Enterprise funds are used to finance and account for the acquisition, operation, and maintenance of
services. These services are entirely or predominantly self-supported by user charges.
Water and Sewer Funds
A 5.5% increase in water rates and a 5% increase in sewer rates is included in the 2025 budget to fund
current operations. Based on 6,000 gallons of water, the rate impact will be .54/month for water and
$1.52/month for sewer. A meter replacement program will begin in 2025.
Street Light Fund
A rate increase of 8% is included in the street light budget to fund current of the street light system and
traffic signals. The increase is necessary due to the higher operating costs and necessary replacement
costs for the street light infrastructure. The rate impact will be .47/month for a single-family residential
customer.
Ambulance Fund
A rate increase of 7.5% is included for the Ambulance fund to fund current operating costs including
personnel costs. The outlook of the fund will need to be reevaluated in 2025 to identify additional
revenue sources, since the user charges (ambulance payments from customers including Medicare,
Medicaid and private insurance) are not keeping pace with the operating costs.
Internal Service Funds
Insurance
The Insurance Fund accounts for the health insurance, worker’s compensation, and property insurance
coverages throughout the city. In recent years, the charges to other funds did not cover current
operating costs so the current budget includes an 18% charge to other funds to recover the current
operating costs.
Fleet
The Fleet Fund accounts for the fuel purchases, fleet maintenance of the vehicles & equipment, and
building maintenance activities for the municipal buildings. An additional mechanic is included in the
current year budget. The mechanic is necessary to address an increased number of work orders due to
aging equipment and an increase in the pieces of equipment.
IT
The IT Fund accounts for IT software, services, and computer equipment purchased throughout the city.
Charges to other funds for IT services will be increasing 9% to cover current operating costs in the fund.
In addition, $249,600 is included in capital outlay for the replacement of city data center equipment. The
capital outlay cost will be recovered in the next two years in the charges to other funds.
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Conclusion
The City continues to be well positioned to respond to whatever economic growth and change will come.
The City Council maintains a stated goal of ensuring the fiscal health of the organization while
strategically planning for economic cycles. The City Council and staff consistently focus on fiscal
opportunities, potential challenges, and fund balance growth. We continually evaluate systems and
operations to discover efficiencies and improve the delivery of City services.
The City continues to strive for fiscal stability. As in the past, the 2025 budget was created in concert
with a draft 2026 budget to see the impact initiatives have on the long-term budget, assuring that current
initiatives did not create future budget imbalances. This model provides the base for long-term financial
planning necessary for a well-managed and fiscally stable municipality. Long-term planning and fiscal
conservatism have situated the City of Cottage Grove with strong fund balances and cash reserves. This
solid base provides the City with not only the ability to face economic challenges, but also the
wherewithal to take advantage of economic development opportunities. All the planning and financial
stability is nothing, however, without quality City services provided to residents and businesses in a
timely, responsive manner. Cottage Grove City employees provide these services to the community in
good times and bad. It is my honor to call these dedicated workers my colleagues.
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Cottage Grove Citizens
City Council
City
Administrator
City
Attorney
Administration
Communications
Economic
Development
City Clerk/
Elections
Human
Resources
Finance
IT
Community
Development
Building/Code
Enforcement
Planning
Parks and
Recreation
River Oaks
Recreation
Parks
Public Safety
Emergency
Management
Patrol
Investigations
Fire
HERO Center
Public Works
Utilties
Streets
Engineering
Fleet and
Facilities
Advisory
Commissions
Organizational
Chart
Emergency Medical Services
Ice Arena
13
PRINCIPAL
CITY OFFICIALS
Elected City Officials
Mayor:
Myron Bailey Term Expires December 31, 2024
City Council:
Tony Khambata Term Expires December 31, 2024
Justin Olsen Term Expires December 31, 2024
Dave Thiede Term Expires December 31, 2026
Monique Garza Term Expires December 31, 2024
Appointed Officials
City Administrator Jennifer Levitt
Finance Director Brenda Malinowski
Public Safety Director Pete Koerner
Public Works Director Ryan Burfeind
Parks & Recreation Director Zac Dockter
Community Development Director Emily Schmitz
City Clerk Tamara Anderson
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COMMUNITY
PROFILE
Overview
Cottage Grove was organized as a village on July 13, 1965 and was incorporated as a city on January 1,
1974. Cottage Grove is a suburban community located on the southern border of Washington County,
sixteen miles southeast of Downtown St. Paul. The City currently occupies 34 square miles of land.
With a population of 42,648 as of April 1, 2022, according to the Metropolitan Council, Cottage Grove
is the second largest city in Washington County. Most of the population of the City concentrates in two
age groups: 0-14 years at 28.8% and 25-54 years at 41.8%. According to the 2020 census, the average
age is 36.5 years, and the median family income is $102,600.
Bond Rating
The City achieved a bond rating upgrade to AAA by Standard & Poor’s in 2023, and the rating was
reaffirmed in 2024. This is the highest rating available from Standard & Poor’s.
Tax Base
Cottage Grove’s tax base is comprised of 82.3% residential properties and 17.7% commercial/industrial
property. The total taxable market value of all City properties is $6.4 billion, an increase of 68% since
2020 due to new construction and market value appreciation. The current year reflects a decrease of
just under 1% in taxable value due to new construction (3%) but a decrease in market value
depreciation on existing properties (-4%).
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Taxable Market Value in 1,000's
Taxable Market Value in 1,000's
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COMMUNITY
PROFILE
Development and Redevelopment
The City’s business park is home to more than 3,200,000 square feet of industrial and manufacturing
businesses, including Renewal by Andersen, Van Meter, NorthPoint, American Logistics, North Star
Sheets, and Up North Plastics. In 2023 and 2024, the city actively purchased and sold land within the
City’s business park. Numerous deals were struck with companies eager to locate to the business park
including Hohenstein’s, RJ Schinner, and Lumbermen’s.
The City’s commercial areas include four community shopping centers which are home to many
prominent retailers including Hy-Vee, PetSmart, Target, TJ-Maxx, Walgreens, Kohl’s, Chipotle, Aldi, Cub
Foods, Menards, and Walmart.
Parks
Cottage Grove has over 2,760 acres of parkland which is developed into 37 parks, playgrounds, and
fields. The City recently acquired 20 acres of a former golf course property adjacent to the Mississippi
River at 10351 Grey Cloud Trail This property includes 1,900 feet of shoreline and 1.5 miles of paved
and natural trails and will serve as a great resource for the future city park while also adding additional
recreation and habitat protection adjacent to the 250-acre Grey Cloud Dunes Scientific and Natural
Area.
The City also operates an Ice Arena with three sheets of ice and an 18-hole golf course, River Oaks,
which overlooks the Mississippi.
Public Safety
The City’s public safety services includes a police department with 48 sworn officers, a fire department
with 16 part-time firefighters and 16 full-time firefighter/paramedics who also staff the Cottage Grove
Emergency Medical Service (EMS) Ambulance.
Public Utilities
Cottage Grove’s water and sewer public utility provides water service to over 13,800 residential and
commercial customers. The City operates 12 wells. Wastewater treatment and disposal (sanitary
sewer) are provided by the Metropolitan Council Environmental Services (MCES).
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PROPERTY TAX
LEVY
2025 Property Tax Levy by Type
General Levies
General Fund $21,667,200
Public Safety/City Hall Interfund Loan 300,000
Economic Development 137,500
Equipment Levy 321,000
Total General Levies 22,425,700
Debt Levies
2016A GO Refunding Bonds (Ice Arena) 220,000
2017A GO Capital Improvement Plan Bonds (Fire Station) 610,000
2019A GO Capital Improvement Plan Bonds (HERO) 296,000
2019B GO Equipment Certificates (Ice Arena) 348,800
2015A GO Improvement Bonds (Pavement Management) 324,000
2016B GO Improvement Bonds (Pavement Management) 200,000
2018A GO Improvement Bonds (Ravine Parkway) 100,000
2021B GO Improvement Refunding Bonds (PM & Hinton) 537,500
2021A GO Improvement Bonds (Pavement Management) 230,000
2023A GO Improvement & Abatement Bonds (PM & Glacial Valley) 151,200
2024A GO Improvement Bonds (PM, SROP, & Equipment) 547,300
Total Debt Levies 3,564,800
Total Property Tax Levy $25,990,500
Property Tax History
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
2019 2020 2021 2022 2023 2024 2025
General Fund Equipment Levy City Hall Interfund Loan
Economic Development Ice Arena Debt PM & Street Debt
Glacial Valley Park Bldg GO CIP Debt
17
City of Cottage Grove-Annual Budget
Personnel Schedule by Department
2023
Budget
2024
Budget
2025
Budget
Administration Department
City Administrator 1.00 1.00 1.00
Human Resources Manager 1.00 1.00 1.00
Communications Manager 1.00 - 1.00
Assistant to City Administrator 1.00 1.00 1.00
City Clerk 1.00 1.00 1.00
Human Resources/Payroll Specialist 1.00 1.00 1.00
Marketing/Communications Specialist 1.00 2.00 2.00
Administration Specialist 1.00 1.00 1.00
EDA Director 1.00 1.00 1.00
IT Manager 1.00 1.00 1.00
IT System Administrator - 2.00 2.00
IT Specialist 2.00 1.00 1.00
12.00 13.00 14.00
Community Development Department
Community Development Director 1.00 1.00 1.00
Senior Planner 2.00 1.00 1.00
Associate Planner 1.00 2.00 2.00
Community Development Assistant 1.00 1.00 1.00
Chief Building Official 1.00 1.00 1.00
Building Inspector 4.00 3.00 3.00
Seasonal Bldg Inspector & Code Enforcement 0.50 0.50 1.00
Code Enforcement Officer 1.00 1.00 1.00
Building Permit Technician Coordinator 1.00 1.00 1.00
Building Permit Technician 1.00 1.00 1.00
Office Assistant II 0.63 0.63 0.63
14.13 13.13 13.63
Finance Department
Finance Director 1.00 1.00 1.00
Assistant Finance Director 1.00 1.00 1.00
Accountant 1.00 2.00 2.00
Accounting Specialist 1.00 1.00 1.00
Finance Assistant II 0.50 0.50 0.50
Utility Billing Specialist 1.00 1.00 1.00
Utility Billing Clerk 1.00 1.00 1.00
6.50 7.50 7.50
Public Safety Department
Public Safety Director 1.00 1.00 1.00
Police Captain 3.00 3.00 3.00
Sergeant 7.00 9.00 9.00
Police Officer 33.00 33.00 35.00
18
City of Cottage Grove-Annual Budget
Personnel Schedule by Department
2023
Budget
2024
Budget
2025
Budget
Management Analyst 1.00 1.00 1.00
Records Manager 1.00 1.00 1.00
Records Coordinator 1.00 1.00 1.00
Records Specialist 2.00 2.00 2.00
Criminal Analyst 1.00 1.00 1.00
Investigative Aid 0.72 0.72 1.00
CSOs (FTE Equivalent) 3.05 4.25 4.25
Fire Chief 1.00 1.00 1.00
Deputy Fire Chief 1.00 1.00 2.00
Fire Marshal 1.00 1.00 1.00
Fire Captain 3.00 3.00 3.00
Firefighter/Paramedic 9.00 12.00 13.00
Administrative Assistant 1.00 1.00 1.00
Volunteer Firefighters 23.00 - -
PT Firefighters - 4.78 3.32
HERO Center Manager 1.00 1.00 1.00
Administrative Training Coordinator 1.00 1.00 1.00
HERO Maintenance Specialist 1.00 1.00 1.00
95.77 83.75 86.57
Public Works Department
Public Works Director 1.00 1.00 1.00
Superintendent 1.00 1.00 1.00
Working Foreman 1.00 1.00 1.00
Lead Worker 1.00 1.00 1.00
Public Service Worker 10.00 10.00 10.00
City Forester 1.00 1.00 1.00
Administrative Secretary 1.00 1.00 1.00
Seasonals (FTE) 10-560 hr. & 2-1040 hr. 3.69 3.69 3.69
City Engineer 1.00 1.00 1.00
Assistant City Engineer 1.00 1.00 1.00
Project Engineer 1.00 1.00 1.00
Graduate Engineer 1.00 1.00 1.00
GIS Technician 1.00 1.00 1.00
Superintendent-Utilities 1.00 1.00 1.00
Working Foreman-Utilities 1.00 1.00 1.00
Lead Worker 2.00 2.00 2.00
Public Service Workers-Utilities 10.00 10.00 11.00
Secretary 1.00 1.00 1.00
Seasonals (FTE) 2-560 hr. & 2-1040 hr. 1.54 1.54 1.54
Fleet & Facilities Manager 1.00 1.00 1.00
Working Foreman-Fleet 1.00 1.00 1.00
Lead Worker-Fleet and Facilities 2.00 2.00 2.00
Mechanic 2.00 2.00 3.00
Public Service Worker 1.00 1.00 1.00
19
City of Cottage Grove-Annual Budget
Personnel Schedule by Department
2023
Budget
2024
Budget
2025
Budget
Secretary 0.72
Administrative Assistant 1.00 1.00 1.00
49.23 49.23 51.95
Parks and Recreation Department
Parks
Parks & Recreation Director 1.00 1.00 1.00
Superintendent 1.00 1.00 1.00
Working Foreman 1.00 1.00 1.00
Lead Worker 1.00 1.00 1.00
Public Service Worker 7.50 8.00 8.00
Management Analyst - 1.00 1.00
Seasonals (FTE equivalent) 9,070 hours 4.50 4.50 4.50
Recreation
Recreation Services Manager 1.00 1.00 1.00
Recreation/Arena Supervisor 1.00 1.00 1.00
Office Assistant II 0.25 0.25 0.25
Recreation Specialist 0.50 -
Recreation Specialist 1.00
Seasonals (FTE equivalent) 4.50 5.50 5.50
Ice Arena
Recreation Facilities Manager 1.00 1.00 1.00
Assistant Arena Manager 1.00 2.00 2.00
Public Service Worker 0.50
Office Assistant II 0.25 0.25 0.25
Seasonals (FTE equivalent) 3.50 3.50 3.50
Golf
General Manager 1.00 1.00 1.00
Superintendent 1.00 1.00 1.00
Assistant Superintendent 1.00 1.00 1.00
Executive Chef 1.00 1.00 1.00
Golf Professional 1.00 1.00 1.00
Events Manager 1.00 1.00 1.00
Food & Beverage Manager 1.00 1.00 1.00
Seasonals (FTE equivalent) 16.00 16.00 16.00
52.00 55.50 56.00
Total FTE's 229.63 222.11 229.65
FT Employees 167.00 175.00 184.00
Regular PT Employees (FTE's)2.35 7.63 5.67
Seasonal Employees (FTE's)60.28 39.48 39.98
20
City of Cottage Grove-Annual Budget
Personnel Schedule by Department
2023
Budget
2024
Budget
2025
Budget
Summary of Changes from 2024 Budget to 2025 Budget
Police Officer 1.00
Police Officer-Traffic Safety 1.00
Deputy Fire Chief 1.00
Firefighter/Paramedic 1.00
PT Firefighter conversion to FT Firefighter/Paramedic (1.45)
Communications Manager 1.00
Mechanic 1.00
Public Service Worker-Utilities 1.00
Secretary PT -Utility Building 0.72
Seasonal Code Enforcement Officer 0.50
Recreation Specialist to FT 0.50
Investigative Aid to FT 0.28
7.55
21
Storm-Roadway Forfeiture/Opioid
General Recycling Water Maintenance Seizure Settlement
Fund Fund Fund Fund Fund Fund
Category: REVENUE
3010 - PROPERTY TAXES 21,667,200 0 0 0 0 0
3020 - FRANCHISE FEES & OTHER TAXES 0 0 0 2,019,400 0 0
3030 - SPECIAL ASSESSMENTS 3,060 0 0 0 0 0
3110 - LICENSES AND PERMITS 2,369,970 0 0 0 0 0
3310 - INTERGOVERNMENTAL 1,661,750 57,000 0 0 0 0
3400 - CHARGES FOR SERVICES 1,705,700 0 0 0 0 0
3610 - FINES AND PENALTIES 150,000 0 0 0 24,000 0
3710 - ENTERPRISE CHARGES FOR SERVICES 0 0 1,251,100 0 0 0
3809 - INVESTMENT INTEREST 129,000 500 23,500 0 0 0
3812 - MISCELLANEOUS 75,140 3,500 0 0 0 26,500
3960 - OTHER FINANCING SOURCE 0 0 0 0 0 0
3999 - TRANSFERS IN 684,490 0 0 0 0 0
28,446,310 61,000 1,274,600 2,019,400 24,000 26,500
Category: EXPENDITURES
4100 - PERSONAL SERVICES 20,084,900 47,900 560,600 0 0 0
4200 - COMMODITIES 1,588,115 5,150 28,610 0 1,000 0
4300 - CONTRACTUAL SERVICES 6,498,295 14,540 426,070 435,650 19,340 137,400
4500 - CAPITAL OUTLAY 0 0 350,000 1,448,350 2,000 0
4600 - OTHER FINANCING USES 0 0 0 0 0 0
4730 - MISCELLANEOUS 275,000 0 0 0 0 0
4999 - TRANSFERS OUT 0 0 47,850 0 0 0
Total Category: EXPENDITURES 28,446,310 67,590 1,413,130 1,884,000 22,340 137,400
REVENUES OVER (UNDER) EXPENDITURES 0 (6,590)(138,530)135,400 1,660 (110,900)
Total Category: REVENUE
City of Cottage Grove Annual Budget
Governmental Funds
Summary of Revenues & Expenditures
22
Ice Golf Hero Equipment Total Budgeted
Arena Course Center CVB HRA EDA Replacement Governmental
Fund Fund Fund Fund Fund Fund Fund Funds
0 0 0 0 137,500 137,500 321,000 22,263,200
0 0 0 72,300 0 0 0 2,091,700
0 0 0 0 0 0 0 3,060
0 0 0 0 0 0 0 2,369,970
57,000 0 154,130 0 0 0 0 1,929,880
1,653,000 3,243,915 765,950 20,000 0 0 0 7,388,565
0 0 0 0 0 0 0 174,000
0 0 0 0 0 0 0 1,251,100
0 0 0 0 0 0 5,000 158,000
0 0 18,000 8,000 0 0 20,000 151,140
0 0 0 0 0 0 1,920,000 1,920,000
0 0 100,000 0 0 100,000 0 884,490
1,710,000 3,243,915 1,038,080 100,300 137,500 237,500 2,266,000 40,585,105
646,800 1,654,200 491,850 24,000 84,100 228,200 0 23,822,550
57,600 213,110 22,190 300 0 1,250 0 1,917,325
723,850 967,350 448,780 79,845 25,000 308,660 0 10,084,780
82,000 255,000 0 0 0 0 2,674,500 4,811,850
0 150,280 0 0 0 0 38,400 188,680
0 0 0 0 0 0 0 275,000
180,000 0 54,000 0 0 0 0 281,850
1,690,250 3,239,940 1,016,820 104,145 109,100 538,110 2,712,900 41,382,035
19,750 3,975 21,260 (3,845)28,400 (300,610)(446,900)(796,930)
City of Cottage Grove Annual Budget
Governmental Funds, Continued
Summary of Revenues & Expenditures
23
Water Sewer Streetlight EMS
Fund Fund Fund Fund
Category: REVENUE
3010 - PROPERTY TAXES 0 0 0 0
3020 - FRANCHISE FEES & OTHER TAXES 0 0 0 0
3030 - SPECIAL ASSESSMENTS 0 0 0 0
3110 - LICENSES AND PERMITS 0 0 0 0
3310 - INTERGOVERNMENTAL 98,000 0 0 0
3400 - CHARGES FOR SERVICES 4,095,752 4,188,370 1,322,900 2,955,100
3610 - FINES AND PENALTIES 0 0 0 0
3710 - ENTERPRISE CHARGES FOR SERVICES 0 0 0 0
3809 - INVESTMENT INTEREST 53,748 56,200 5,000 0
3812 - MISCELLANEOUS 4,000 0 20,000 0
3960 - OTHER FINANCING SOURCE 0 0 0 0
3999 - TRANSFERS IN 0 0 0 0
4,251,500 4,244,570 1,347,900 2,955,100
Category: EXPENDITURES
4100 - PERSONAL SERVICES 1,393,000 494,550 190,400 2,031,700
4200 - COMMODITIES 374,810 22,190 98,700 106,450
4300 - CONTRACTUAL SERVICES 1,639,730 3,535,630 808,130 533,420
4500 - CAPITAL OUTLAY 0 350,000 230,000 0
4600 - OTHER FINANCING USES 0 0 0 0
4730 - MISCELLANEOUS 0 0 0 576,800
4999 - TRANSFERS OUT 209,850 209,850 56,000 106,940
Total Category: EXPENDITURES 3,617,390 4,612,220 1,383,230 3,355,310
REVENUES OVER (UNDER) EXPENDITURES 634,110 (367,650)(35,330)(400,210)
Total Category: REVENUE
City of Cottage Grove Annual Budget
Proprietary Funds
Summary of Revenues & Expenditures
24
Information Total Budgeted Total
Insurance Fleet Technology Proprietary All
Fund Fund Fund Funds Funds
0 0 0 0 22,263,200
0 0 0 0 2,091,700
0 0 0 0 3,060
0 0 0 0 2,369,970
60,000 0 0 158,000 2,087,880
4,080,250 2,331,660 2,042,900 21,016,932 28,405,497
0 0 0 0 174,000
0 0 0 0 1,251,100
2,000 0 0 116,948 274,948
40,000 2,000 0 66,000 217,140
0 0 0 0 1,920,000
0 0 0 0 884,490
4,182,250 2,333,660 2,042,900 21,357,880 61,942,985
3,277,410 1,128,800 561,900 9,077,760 32,900,310
12,000 837,190 176,815 1,628,155 3,545,480
497,500 366,330 1,242,780 8,623,520 18,708,300
0 0 249,600 829,600 5,641,450
0 0 0 0 188,680
180,000 0 0 756,800 1,031,800
0 0 0 582,640 864,490
3,966,910 2,332,320 2,231,095 21,498,475 62,880,510
215,340 1,340 (188,195)(140,595)(937,525)
Summary of Revenues & Expenditures
City of Cottage Grove Annual Budget
Proprietary Funds, Continued
25
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 100 - GENERAL FUND
Category: PROPERTY TAXES
3011 - CURRENT PROP TAX 15,094,134 17,418,844 9,531,310 18,567,010 21,667,200 23,692,290
3012 - DEL PROP TAXES 48,898 62,330 28,334 0 0 0
3013 - NON LEVY PROPERTY TAX 67,613 65,513 53,577 0 0 0
15,210,645 17,546,687 9,613,221 18,567,010 21,667,200 23,692,290
Category: SPECIAL ASSESSMENTS
3030 - S.A. - CURRENT 4,056 2,092 449 3,060 3,060 3,060
3031 - S.A. - DELINQ 1,158 93 0 0 0 0
3041 - S.A. - NEW ROLL 0 323 0 0 0 0
3044 - MISC PEN & INT 407 75 0 0 0 0
5,622 2,584 449 3,060 3,060 3,060
Category: LICENSES & PERMITS
3110 - CONTRACT LICENSE 32,350 27,387 22,218 25,500 23,800 25,500
3112 - SOLID WASTE LIC 5,850 5,300 6,750 5,970 5,600 5,600
3113 - CIGARETTE LIC 5,000 15,596 15,200 7,000 12,700 12,700
3115 - LIQUOR LICENSE 48,400 47,317 41,750 50,000 46,020 41,250
3117 - ALARM LICENSE 2,179 2,075 3,050 1,000 1,000 1,000
3119 - GAMBLING ENFORCE 800 1,250 600 1,000 1,000 1,000
3125 - LAWN CARE LIC 3,638 0 0 0 0 0
3127 - PEDDLER TEMP 100 200 200 100 100 100
3129 - MISCELLANEOUS LICENSE 2,200 6,750 11,700 3,000 3,000 3,000
3130 - MASSAGE THERAPY 900 1,725 363 800 800 750
3138 - ENGINEERING PERMITS 95,276 36,736 5,776 13,000 13,300 13,500
3139 - ELECTRICAL PERMITS 229,042 170,690 149,274 150,000 150,000 150,000
3140 - BUILDING PERMIT 2,262,482 1,504,306 1,420,931 1,250,000 1,250,000 1,275,000
3141 - HTG/REFR PERMIT 362,538 131,268 176,974 125,000 125,000 127,500
3142 - PLBG PERMIT 246,889 94,097 86,282 138,000 138,000 140,500
3143 - REINSPECTION FEE 7,000 0 0 1,000 1,000 1,000
3144 - ANNL PLANT INSP 32,261 16,131 16,131 13,800 16,100 13,800
3145 - BUILDING PLAN REVIEW 1,015,768 540,937 473,627 500,000 500,000 510,000
3146 - RENTAL LICENSE 57,890 76,065 42,275 66,300 66,300 67,600
3147 - BUILDING PERMITS DENMARK TOWNSH (44,186)0 0 0 0 0
3150 - ANIMAL LICENSE 13,243 13,830 10,005 10,200 10,400 10,600
3159 - MISC NON-BUS LIC 7,200 7,147 3,962 10,000 5,850 5,950
4,386,820 2,698,807 2,487,067 2,371,670 2,369,970 2,406,350
Category: INTERGOVERNMENTAL
3310 - FEDERAL GRANTS 43,226 74,639 57,811 30,000 30,000 31,000
3321 - MVHC 4,440 4,148 0 0 0 0
3322 - LGA 0 0 27,032 54,060 50,000 50,000
3324 - STATE GRANTS 19,087 165,737 3,060 0 133,800 127,400
3325 - MN STREET MAINT 49,470 49,500 49,500 50,000 51,000 52,000
3327 - MN PUBLIC SAFETY AID 0 0 0 716,350 638,750 411,290
3328 - MN POLICE AID 432,376 2,210,447 0 410,000 430,000 438,600
3329 - MN FIRE AID 258,668 297,214 0 225,000 229,500 234,090
Total Category: PROPERTY TAXES
Total Category: SPECIAL ASSESSMENTS
Total Category: LICENSES & PERMITS
City of Cottage Grove Annual Budget
Fund 100 - General Fund
Summary of Revenues & Expenditures
26
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 100 - GENERAL FUND
City of Cottage Grove Annual Budget
Fund 100 - General Fund
Summary of Revenues & Expenditures
3339 - OTHER MN AID 64,422 132,798 103,978 137,800 83,500 83,600
3349 - COUNTY AID 17,378 54,241 112,822 14,600 15,200 15,200
3359 - OTHER GOV AID 0 1,255 0 0 0 0
889,067 2,989,980 354,202 1,637,810 1,661,750 1,443,180
Category: CHARGES FOR SERVICES
3510 - MAPS/DOC SALES 65 10 10 100 0 0
3511 - ASSESS SEARCH 20 0 0 0 0 0
3514 - PLANNING FEE 33,219 14,081 11,645 20,400 20,800 21,200
3517 - ADM CHARGE-CONST 4,022 4,501 0 0 4,000 4,000
3518 - ENGINEERING CHG-PRIVATE CONSTRUC 214,180 187,314 334,709 200,000 206,000 215,000
3519 - OTHER CHARGE SVS 61,364 3,471 1,335 19,380 19,380 19,380
3522 - LICENSE INVEST 0 0 0 1,000 0 0
3523 - D.A.R.E. REIMB 98,880 104,564 107,342 100,980 103,000 105,000
3524 - ENGINEERING CHARGE - PUBLIC PROJEC 872,688 408,719 513,491 730,000 750,000 750,000
3530 - TOWING & STORAGE 5,020 3,412 1,405 5,460 3,000 3,000
3532 - FALSE ALARM FEES 0 0 0 3,500 3,500 3,500
3533 - LOCK OUT FEE 5,444 5,252 3,860 5,250 5,350 5,460
3536 - ANIMAL POUND CHG 0 185 0 0 0 0
3537 - OUT POLICE EMPL 16,200 17,600 16,068 20,000 15,000 15,000
3539 - MISC PUB SAFETY 31,790 24,352 17,895 25,000 25,500 25,900
3547 - ST OPEN PERMIT 6,565 5,695 4,623 7,500 6,000 6,500
3548 - RIGHT OF WAY PERMITS 47,519 56,063 76,517 48,000 80,000 80,000
3549 - MISC PUBLIC WORK 15,443 27,832 228 15,000 15,300 15,600
3561 - ADMISSIONS 18,503 14,609 29,373 29,000 30,200 31,000
3563 - SUPERVISED PLAYGROUNDS 130,148 135,904 192,125 193,800 206,430 213,000
3567 - LESSONS 7,925 8,050 8,515 8,500 9,000 9,300
3568 - FEE FOR SERVICE 4,108 7,965 1,533 2,040 2,080 2,100
3569 - LEAGUE FEE 4,721 3,500 13,485 13,000 13,160 13,500
3571 - CONCESSION SALES (691)0 0 0 0 0
3575 - PROGRAMS-SPECIAL 22,223 26,546 25,309 23,000 39,000 39,800
3580 - FACILITY USE 60,532 78,891 106,211 97,000 149,000 152,600
1,659,888 1,138,514 1,465,676 1,567,910 1,705,700 1,730,840
Category: FINES & PENALTIES
3610 - COURT FINES 142,770 148,270 102,820 150,000 150,000 153,000
3612 - ADMIN OFFENSE 0 500 900 0 0 0
142,770 148,770 103,720 150,000 150,000 153,000
Category: INVESTMENT INTEREST
3810 - INVEST INTEREST (486,954)572,123 645,049 126,250 129,000 132,000
(486,954)572,123 645,049 126,250 129,000 132,000
Category: MISCELLANEOUS
3812 - DONATE & CONTRI 46,893 85,149 57,000 0 0 0
3813 - SALE OF GOODS 9,328 58,305 45,769 6,000 1,000 1,000
3814 - RENTAL INCOME 5,091 7,275 4,958 7,000 7,500 7,700
Total Category: INTERGOVERNMENTAL
Total Category: CHARGES FOR SERVICES
Total Category: FINES & PENALTIES
Total Category: INVESTMENT INTEREST
27
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 100 - GENERAL FUND
City of Cottage Grove Annual Budget
Fund 100 - General Fund
Summary of Revenues & Expenditures
3816 - REFUND & REIMBRS 52,883 78,075 60,404 59,465 60,000 60,000
3829 - MISC - OTHER 3,517 10,875 17,502 7,140 6,640 7,140
117,712 239,679 185,633 79,605 75,140 75,840
Category: TRANSFERS IN
3899 - TRANSFER IN 575,230 627,386 497,366 649,325 684,490 705,000
575,230 627,386 497,366 649,325 684,490 705,000
Category: OTHER FINANCING SOURCES
3965 - LEASE PROCEEDS 20,070 97,377 0 0 0 0
20,070 97,377 0 0 0 0
22,520,870 26,061,907 15,352,383 25,152,640 28,446,310 30,341,560
Category: EXPENDITURES
4100 - PERSONAL SERVICES 15,077,184 15,755,723 12,583,249 17,513,420 20,084,900 21,504,190
4200 - COMMODITIES 1,304,322 1,362,725 1,214,099 1,511,405 1,588,115 1,662,600
4300 - CONTRACTUAL SERVICES 5,198,701 5,653,176 4,433,689 5,748,315 6,498,295 6,654,770
4500 - CAPITAL OUTLAY 330,938 616,373 213,625 179,500 0 21,000
4600 - OTHER FINANCING USES 0 20,728 0 0 0 0
4999 - TRANSFERS OUT 400,000 550,716 0 200,000 275,000 499,000
Total Category: EXPENDITURES 22,311,145 23,959,441 18,444,662 25,152,640 28,446,310 30,341,560
FUND BALANCE, BEGINNING OF YEAR 13,104,379 13,314,104 15,416,570 15,416,570 15,416,570
NET INCREASE (DECREASE)209,725 2,102,466 (3,092,279)0 0 0
FUND BALANCE, END OF YEAR 13,314,104 15,416,570 15,416,570 15,416,570 15,416,570
Total Category: REVENUE:
Total Category: MISCELLANEOUS
Total Category: TRANSFERS IN
Total Category: OTHER FINANCING SOURCES
28
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 09/30 Budget Budget Budget
ADMINISTRATION
MAYOR/COUNCIL 104,208 105,718 74,861 116,370 120,630 122,330
ADMINISTRATION 880,389 843,575 679,159 919,620 1,147,600 1,223,000
CITY CLERK/ELECTIONS 244,432 129,349 117,466 236,785 227,700 238,850
PROFESSIONAL SERVICES 463,872 512,570 454,384 492,600 540,000 555,000
COMMUNITY & EMPL PROG 137,913 142,385 156,968 181,335 180,100 156,420
CITY HALL BUILDINGS 551,732 546,211 388,405 574,260 586,335 614,920
BUDGET CONTINGENCY/TRANSFERS 400,000 550,716 0 200,000 275,000 499,000
2,782,547 2,830,524 1,871,243 2,720,970 3,077,365 3,409,520
FINANCE
FINANCE 602,514 595,774 515,229 676,130 776,550 824,100
602,514 595,774 515,229 676,130 776,550 824,100
COMMUNITY DEVELOPMENT
PLANNING & ZONING 669,343 504,752 404,704 590,600 640,490 703,100
PROTECTIVE INSPECTION 1,435,966 1,392,136 1,124,756 1,372,805 1,602,905 1,699,550
2,105,309 1,896,888 1,529,459 1,963,405 2,243,395 2,402,650
PUBLIC SAFETY
POLICE PROTECTION 8,600,416 9,435,156 7,356,991 9,893,825 11,025,750 11,777,320
ANIMAL CONTROL 25,790 27,679 4,884 30,710 29,330 29,690
FIRE PROTECTION 1,719,684 1,752,122 1,248,646 1,931,190 2,498,600 2,559,040
EMERGENCY PREPAREDNESS 115,658 294,642 237,609 114,560 86,680 112,170
10,461,548 11,509,600 8,848,130 11,970,285 13,640,360 14,478,220
PUBLIC WORKS
ENGINEERING 476,618 547,846 451,429 628,570 701,090 742,110
STREET MAINTENANCE 1,617,746 1,973,780 1,546,312 2,048,280 2,222,050 2,348,510
TRAFFIC SIGNS 212,586 217,002 166,403 259,840 280,450 293,530
SNOWPLOWING 892,650 912,863 489,020 1,019,000 1,042,660 1,082,430
PUBLIC WORKS ADMINISTRATION 469,020 523,374 345,356 485,530 677,140 710,230
FORESTRY 341,444 318,023 367,384 416,340 504,330 546,540
4,010,064 4,492,888 3,365,905 4,857,560 5,427,720 5,723,350
PARKS & RECREATION
PARKS MAINTENANCE 1,841,219 2,095,853 1,756,127 2,305,300 2,506,070 2,713,450
RECREATIONAL PROGRAMS 507,944 537,915 558,569 658,990 774,850 790,270
2,349,162 2,633,767 2,314,696 2,964,290 3,280,920 3,503,720
GENERAL FUND TOTAL 22,311,145 23,959,442 18,444,662 25,152,640 28,446,310 30,341,560
FINANCE TOTAL
PUBLIC SAFETY TOTAL
PUBLIC WORKS TOTAL
PARKS & RECREATION TOTAL
City of Cottage Grove Annual Budget
Fund 100 - General Fund
Summary of Expenditures by Department
ADMINISTRATION TOTAL
COMMUNITY DEVELOPMENT TOTAL
29
MAYOR &
COUNCIL
Department Overview
Composed of five elected officials, the City Council meets the first and third Wednesday each month to
consider adoption of policies and administration measures providing services to residents. They also
meet periodically in workshops for in-depth discussion of other potential actions to be taken.
Mission Statement
Provide excellence in the delivery of public services to community residents, businesses and owners of
property.
Service Areas
• Adopt local ordinances and policies
• Provide strategic direction
2023-2024 Department Accomplishments
• Diversified Cottage Grove’s housing stock.
• Acquired park land along the Mississippi River.
• Completed Glacial Valley Park development.
2025 Department Goals
• Develop the Shoppes at Cottage View.
• Maintain a AAA bond rating.
• Secure funding to build 100th Street from TH61 to Jamaica Avenue.
• Be an employer of choice.
• Implement results of small area study for Langdon/3M land.
Budget Commentary
Salaries for the Mayor and Council are included in the budget at 3 percent increase per City Code 1-4-2.
Impact/Outcome Measures
Impact Measures Actual Actual Actual Estimated Projected
Item 2020 2021 2022 2023 2024
Regular Council Meetings 23 23 23 23 23
Special Council Meetings 13 10 20 20 20
30
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 01 - MAYOR/COUNCIL
Category: PERSONAL SERVICES
4120 - SAL-P.T./TEMP 43,536 49,715 37,879 50,510 52,025 52,025
4141 - PERA 1,360 1,498 827 1,580 1,625 1,625
4142 - FICA 1,644 1,946 1,872 1,910 2,000 2,000
4148 - WORKERS COMP 150 160 128 170 180 180
46,690 53,319 40,706 54,170 55,830 55,830
Category: COMMODITIES
4200 - OFFICE SUPPLIES 44 0 0 0 0 0
4210 - OP SUPPLY-OTHER 481 958 1,264 1,800 1,000 1,000
Total Category: COMMODITIES 525 958 1,264 1,800 1,000 1,000
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 13,500 7,500 7,500 7,000 7,500 7,500
4305 - FEES FOR SERVICE 0 0 0 700 500 500
4321- DATA PROCESSING 0 0 1,700 1,800
4340 - PRINTING 55 0 0 0 0 0
4350 - INSURANCE CHARGE 1,510 1,600 1,800 2,400 2,600 2,800
4401 - DUES & SUBS 38,435 40,523 21,855 42,000 43,300 44,500
4403 - TRAVEL/TRAIN/CON 2,016 805 40 5,200 5,200 5,200
4434 - SPECIAL EVENTS 1,477 1,013 1,696 3,100 3,000 3,200
Total Category: CONTRACTUAL SERVICES 56,993 51,441 32,891 60,400 63,800 65,500
Total Department: 01 - MAYOR/COUNCIL 104,208 105,718 74,861 116,370 120,630 122,330
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0010
Total Category: PERSONAL SERVICES
31
ADMINISTRATION
DEPARTMENT
Department Overview
The City Administrator and department staff provide general administrative services for management
of the City to ensure that all Council policies and directives are implemented. The City Administrator
consults with the Mayor and City Council in their responsibilities as the community’s elected decision
makers. Department support includes managing Council agendas and directing information flow and
action requests to the Council. The department provides general oversight and supervision of all City
operating departments and consultants who provide the direct delivery of services to the community.
Mission Statement
The Administration Department facilitates the connection of Cottage Grove residents, elected Mayor
and City Council, Economic Development, and the City’s operating departments with a goal of delivering
superior municipal services through employee empowered community decision-making.
Service Areas
• Strategic Plan
Management
• City Clerk
• Human Resources
• Agenda Management
• Community Programs
• Convention and Visitors
Bureau (CVB)
• Community Engagement
Facilitation
• Marketing and
Communications
• Implement and
Administer Policies
• Professional Services
• Record Keeping
• Provide City Direction and
Guidelines
2023-2024 Department Accomplishments
• Successfully hosted the 2nd annual Cottage Grove Food Truck Festival under the direction of the
Convention and Visitor’s Bureau.
• Finalize and implement brand guidelines to retain consistency in city communications.
• Substantially completed the Strategic Plan for the Convention and Visitor’s Bureau.
• Completed the Dowdle Art Unveiling Event.
• Completed the Phase I ESA for the Majestic Ballroom and surround EDA owned properties.
• Completed numerous employee retention interviews.
• Supported local businesses by issuing or renewing 137 licenses.
• Partnered with Washington County to facilitate the 2024 Primary and General Elections.
• Provided administrative assistance to Council and Commission leaders to promote clear and
transparent communication that led to informed decision making.
2025 Department Goals and Strategic Initiatives
• Collaborate with the Minnesota government to implement regulations for CBD products,
including licensing and zoning requirements. This will involve working with the State to
determine appropriate operational standards.
32
ADMINISTRATION
DEPARTMENT
• Maintain the Strategic Plan and assist departments as needed to achieve the objectives for each
direction.
• Increase diversity, equity and inclusion efforts throughout the organization and community.
• Continue to market the City of Cottage Grove as a tourist destination and complete our fourth
Visitor Guide for distribution.
• Improve licensing accessibility and allow residents to submit applications online.
• Create a strategic communications plan and calendar and a crisis communications action plan.
• Complete a compensation study and negotiate union contracts.
• Determine the best strategy to address development of The Shoppes at Cottage View property,
the property along Hwy 61 including Langdon Village, the 3M land, and the commercial node
proposed at Keats Ave. at 70th Street, and the redevelopment of 80th Street.
• Finalize the requirements of the approved 2023 Washington County Brownfield Grant for the
Phase I and II site assessments for the EDA owned property and Majestic Ballroom site.
Budget Commentary
The Administration budget includes the addition of a Communication Manager due to a reorganization
of the department. The professional services budget includes increase of 9.62% to account for the
assessing and legal service that have been paid in recent years. Employee recognition programs and
employee wellness programs are included in the Community & Employee programs budget and total
$30,725 and $4,000 respectively. These programs are outlined in the City’s Public Purpose Expenditure
Policy.
33
ADMINISTRATION
DEPARTMENT
Personnel Schedule
2024
Budget
2025
Budget
2026
Budget
General Fund:
City Administrator 1.00 1.00 1.00
Human Resources Manager 1.00 1.00 1.00
Communications Manager 0.00 1.00 1.00
Assistant to City Administrator .75 .75 .75
City Clerk 1.00 1.00 1.00
Human Resources/Payroll Specialist 1.00 1.00 1.00
Communications Specialist 1.00 1.00 1.00
Administration Specialist 1.00 1.00 1.00
Special Revenue Funds (EDA HRA & CVB):
EDA Director 1.00 1.00 1.00
Assistant to City Administrator .25 .25 .25
Communications Specialist 1.00 1.00 1.00
Internal Service Fund:
IT Manager 1.00 1.00 1.00
IT System Administrator 2.00 2.00 2.00
IT Specialist 1.00 1.00 1.00
13.00 14.00 14.00
Impact/Outcome Measures
Impact Measures Actual Actual Actual Estimated Projected
Item 2021 2022 2023 2024 2025
Regular Council Meetings 23 23 23 23 23
Special Council Meetings 10 20 19 20 20
Total Full Time Employees 155 160 164 167 170
Total Employee Retention 98% 98% 98% 98% 98%
34
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 02 - ADMINISTRATION
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 637,634 591,807 456,016 648,500 821,300 874,400
4110 - OVERTIME F. T.0 135 570 0 0 0
4120 - SAL-P.T./TEMP 0 0 13,225 0 0 0
4141 - PERA 45,418 41,820 34,006 48,600 61,600 65,600
4142 - FICA 44,428 39,940 33,892 49,700 62,900 66,900
4144 - HEALTH INSURANCE 73,915 72,900 51,750 69,000 85,800 94,400
4148 - WORKERS COMP 4,980 4,000 3,450 4,600 5,400 5,900
806,375 750,601 592,909 820,400 1,037,000 1,107,200
Category: COMMODITIES
4200 - OFFICE SUPPLIES 308 0 171 400 0 0
4210 - OP SUPPLY-OTHER 1,986 1,125 511 900 900 900
Total Category: COMMODITIES 2,293 1,125 682 1,300 900 900
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 6,677 9,455 6,100 10,800 10,800 11,000
4301 - ENGINEERING SERVICES 0 0 0 0 1,400 0
4302 - LEGAL SERVICE 1,139 844 12,504 0 0 1,400
4305 - FEES FOR SERVICE 2,560 0 1,034 2,200 0 0
4310 - COMMUNICATION 3,676 2,844 2,835 3,120 3,200 3,300
4321 - DATA PROCESSING 20,500 42,500 34,200 45,600 58,200 61,100
4340 - PRINTING 138 55 50 800 500 500
4341 - ADVER/PUBLISH 160 467 0 500 500 500
4350 - INSURANCE CHARGE 11,300 12,300 13,875 18,500 20,400 22,000
4401 - DUES & SUBS 4,837 3,583 1,181 2,625 2,700 2,800
4403 - TRAVEL/TRAIN/CON 13,991 19,496 10,010 11,575 12,000 12,300
4434 - SPECIAL EVENTS 6,743 305 3,779 2,200 0 0
Total Category: CONTRACTUAL SERVICES 71,720 91,849 85,568 97,920 109,700 114,900
Total Department: 02 - ADMINISTRATION 880,389 843,575 679,159 919,620 1,147,600 1,223,000
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0110
Total Category: PERSONAL SERVICES
35
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 03 - PROFESSIONAL SERVICES
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 218,239 235,847 242,440 248,500 256,000 263,000
4302 - LEGAL SERVICE 245,633 276,723 211,944 244,100 284,000 292,000
Total Category: CONTRACTUAL SERVICES 463,872 512,570 454,384 492,600 540,000 555,000
Total Department: 03 - PROFESSIONAL SERVICES 463,872 512,570 454,384 492,600 540,000 555,000
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0150
36
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 04 - CITY CLERK/ELECTIONS
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 56,146 89,365 69,577 94,700 106,600 114,300
4120 - SAL-P.T./TEMP 49,717 460 0 0 0 0
4141 - PERA 4,211 6,677 6,004 7,100 8,000 8,600
4142 - FICA 4,611 5,917 5,446 7,200 8,200 8,700
4144 - HEALTH INSURANCE 0 0 9,000 12,000 13,200 14,500
4148 - WORKERS COMP 0 0 450 600 700 800
114,685 102,419 90,478 121,600 136,700 146,900
Category: COMMODITIES
4200 - OFFICE SUPPLIES 25 26 0 0 0 0
4210 - OP SUPPLY-OTHER 0 239 91 0 0 0
Total Category: COMMODITIES 25 265 91 0 0 0
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 4,199 3,948 10,993 61,300 64,400 65,200
4302 - LEGAL SERVICE 114,828 10,036 192 39,800 10,000 10,000
4305 - FEES FOR SERVICE 79 715 320 0 600 600
4341 - ADVER/PUBLISH 242 70 0 520 500 550
4370 - MAINT-REPAIR/EQ 10,110 10,935 13,716 11,800 14,000 14,000
4401 - DUES & SUBS 21 120 0 275 0 0
4403 - TRAVEL/TRAIN/CON 244 842 1,677 1,490 1,500 1,600
Total Category: CONTRACTUAL SERVICES 129,723 26,665 26,898 115,185 91,000 91,950
Total Department: 04 - CITY CLERK/ELECTIONS 244,432 129,349 117,466 236,785 227,700 238,850
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0200
Total Category: PERSONAL SERVICES
37
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 08 - COMMUNITY & EMPL PROG
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 1,075 2,600 2,550 10,300 8,850 10,750
4120 - SAL-P.T./TEMP 275 2,200 1,250 0 0 0
4142 - FICA 0 8 0 0 0 0
1,350 4,808 3,800 10,300 8,850 10,750
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 3,410 6,950 4,092 6,350 5,100 6,700
Total Category: COMMODITIES 3,410 6,950 4,092 6,350 5,100 6,700
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 14,000 10,775 51,512 50,000 30,000 0
4311 - POSTAGE 265 32,702 26,072 36,050 37,200 38,200
4340 - PRINTING 79,824 35,316 27,387 44,800 46,200 47,500
4375 - CHARGE-FLEET MNT 0 0 0 1,400 1,400 1,470
4401 - DUES & SUBS 0 4,053 4,558 3,955 6,050 6,100
4403 - TRAVEL/TRAIN/CON 14 1,500 4,526 605 17,200 18,000
4434 - SPECIAL EVENTS 39,050 46,282 35,022 27,875 28,100 27,700
Total Category: CONTRACTUAL SERVICES 133,153 130,628 149,076 164,685 166,150 138,970
Total Department: 08 - COMMUNITY & EMPL PR 137,913 142,385 156,968 181,335 180,100 156,420
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0395
Total Category: PERSONAL SERVICES
38
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 09 - CITY HALL BUILDINGS
Category: COMMODITIES
4200 - OFFICE SUPPLIES 7,974 5,605 4,329 9,200 9,400 9,600
4210 - OP SUPPLY-OTHER 2,362 3,714 1,832 3,600 2,600 2,700
4211 - MOTOR FUELS 0 0 4,209 3,000 0 4,000
4270 - OP SUP-VEH/EQ 669 719 452 0 900 500
4272 - OP SUP-BUILDINGS 6,136 9,175 5,258 7,500 8,500 8,000
Total Category: COMMODITIES 17,141 19,213 16,080 23,300 21,400 24,800
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 0 0 0 500 0 0
4305 - FEES FOR SERVICE 26,832 28,378 23,404 32,000 32,960 33,950
4311 - POSTAGE 14,656 10,000 10,500 12,000 12,000 12,730
4321 - DATA PROCESSING 15,000 25,300 22,950 30,600 28,200 29,600
4340 - PRINTING 0 1,079 0 500 500 500
4350 - INSURANCE CHARGE 41,520 45,300 51,000 68,000 74,800 80,800
4360 - UTILITIES 134,475 121,284 69,726 135,000 135,960 141,400
4370 - MAINT-REPAIR/EQ 5,055 3,268 3,674 6,000 5,000 5,100
4371 - MAINT-REPAIR/OTH 41 0 0 0 0 0
4372 - MAINT-REPAIR/BLD 203,022 207,619 30,842 180,000 48,100 49,500
4373 - BUILDING MAINT LABOR ALLOC 0 0 90,000 0 133,100 139,800
4375 - CHARGE-FLEET MNT 4 84 22 560 100 110
4380 - RENTAL/LEASE 16,920 18,169 13,021 12,000 18,200 18,300
4405 - CLEAN/WASTE REMV 56,996 66,515 57,186 73,800 76,015 78,330
Total Category: CONTRACTUAL SERVICES 514,521 526,998 372,326 550,960 564,935 590,120
Total Department: 09 - CITY HALL BUILDINGS 551,732 546,211 388,405 574,260 586,335 614,920
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 2500
39
ECONOMIC
DEVELOPMENT AUTHORITY
Department: Administration (Fund #: 285 and 280)
Program: Economic Development (Program #: 1135) and HRA (Program #9280)
Program Description
The Economic Development Authority is led by a seven-member board that provides public support of
various activities promoting economic growth in the City. It is the business development entity of the
City. Activities include strategic planning, program implementation, financial program management,
and business park development. In addition, the board has HRA powers.
Budget Commentary
The property tax levy for the EDA Fund was increased from $125,000 in the 2023 Budget to $275,000
in the 2024 Budget. This was the first increase in the property tax levy for the EDA Fund since 2018.
The Ten-Year Financial Management Plan identified the need to fund economic and redevelopment
activities in the community. Therefore, the levy of $275,000 has been split between the EDA levy and
HRA levy for 2025.
The property tax levy funds in the EDA will be used for:
• Promote and facilitate commercial and industrial development that enhances the tax base and
creates higher paying jobs within the city.
• Maintain financial incentives to enhance economic development, including a facade
improvement program and DARTS bus loop circulator to serve Cottage Grove’s senior
population.
• Continue to market Cottage Grove as a community that is positioned for business growth.
• Represent the community in county and regional economic development initiatives.
The property tax levy funds in the HRA will be used for:
• To provide a sufficient supply of adequate, safe, and sanitary dwellings to protect the heath,
safety, morals, and welfare of the citizens.
• To clear and redevelop blighted areas.
• To perform those duties according to the comprehensive plans.
• To remedy the shortage of housing for low and moderate residents, and to redevelop blighted
areas, in situations in which private enterprise would not act without government participation
or subsidies.
40
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 285 - ECONOMIC DEVELOPMENT AUTHORITY
Category: REVENUE
3011 - CURRENT PROP TAX 124,439 124,525 141,170 275,000 137,500 187,500
3012 - DEL PROP TAXES 384 474 181 0 0 0
3310 - FEDERAL GRANTS 68,590 0 0 0 0 0
3324 - STATE GRANTS 10,000 0 0 0 0 0
3574 - ADVERTISING SALES 6,290 0 0 0 0 0
3809 - INTERFUND INTRST 307 43 0 0 0 0
3810 - INVEST INTEREST 0 35 0 0 0 0
3812 - DONATE & CONTRI 250 0 0 0 0 0
3813 - SALE OF GOODS 0 0 21,123 0 0 0
3816 - REFUND & REIMBRS 27,234 12,024 50,000 0 0 0
3840 - LODGING TAX 74,447 0 0 0 0 0
3899 - TRANSFER IN 100,000 312,500 0 0 100,000 100,000
411,941 449,601 212,474 275,000 237,500 287,500
Category: EXPENDITURES
4100 - PERSONAL SERVICES 215,887 205,511 168,609 212,875 228,200 243,200
4200 - COMMODITIES 4,457 3,727 1,030 1,510 1,250 1,600
4300 - CONTRACTUAL SERVICES 274,185 354,593 282,604 351,940 308,660 367,200
4700 - MISCELLANEOUS 0 0 0 0 0 0
4999 - TRANSFERS 0 40,144 0 0 0 0
Total Category: EXPENDITURES 494,530 603,976 452,243 566,325 538,110 612,000
FUND BALANCE, BEGINNING YEAR (363,712)(446,300)(600,675)(892,000)(1,192,610)
NET INCREASE (DECREASE)(82,588)(154,375)(239,769)(291,325)(300,610)(324,500)
FUND BALANCE, END OF YEAR (446,300)(600,675)(892,000)(1,192,610)(1,517,110)
City of Cottage Grove Annual BudgetFund 285 - Economic Development Authority
Summary of Revenues & Expenditures
Total Category: REVENUE
41
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 12 - EDA
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 172,823 164,039 135,083 168,200 176,600 187,300
4141 - PERA 13,729 12,193 9,723 12,600 13,200 14,100
4142 - FICA 12,395 11,779 9,440 12,925 13,600 14,200
4144 - HEALTH INSURANCE 15,700 16,200 13,163 17,550 23,800 26,200
4148 - WORKERS COMP 1,240 1,300 1,200 1,600 1,000 1,400
215,887 205,511 168,609 212,875 228,200 243,200
Category: COMMODITIES
4200 - OFFICE SUPPLIES 167 0 11 210 250 220
4210 - OP SUPPLY-OTHER 4,290 3,658 1,019 1,300 1,000 1,380
4217 - CLOTHING/UNIFORM 0 70 0 0 0 0
Total Category: COMMODITIES 4,457 3,727 1,030 1,510 1,250 1,600
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 47,670 68,546 67,078 95,000 42,500 100,785
4301 - ENGINEERING SVS 34,753 113,762 44,870 40,000 40,000 42,435
4302 - LEGAL SERVICE 16,168 30,691 3,804 20,000 25,000 21,220
4305 - FEES FOR SERVICE 43,087 47,851 81,702 68,750 75,200 72,940
4310 - COMMUNICATION 1,103 833 405 975 500 1,035
4311 - POSTAGE 982 0 0 0 0 0
4321 - DATA PROCESSING 17,000 30,100 24,000 32,000 26,300 27,600
4340 - PRINTING 11,025 390 3,513 0 300 0
4341 - ADVER/PUBLISH 21,850 3,357 90 5,000 3,900 5,305
4350 - INSURANCE CHARGE 1,040 1,070 1,275 1,700 1,900 2,100
4401 - DUES & SUBS 7,135 7,848 9,554 6,775 8,310 7,190
4403 - TRAVEL/TRAIN/CON 10,009 4,541 3,277 6,400 5,000 6,790
4407 - PROPERTY TAXES 7,866 5,952 14,611 9,740 7,000 10,300
4434 - SPECIAL EVENTS 54,496 39,653 28,425 65,600 72,750 69,500
Total Category: CONTRACTUAL SERVICES 274,185 354,593 282,604 351,940 308,660 367,200
Category: MISCELLANEOUS
4732 - LOSS-FIXED ASSET 0 0 0 0 0 0
Total Category: MISCELLANEOUS 0 0 0 0 0 0
Category: TRANSFERS
4700 - TRANSFERS OUT 0 40,144 0 0 0 0
Total Category: TRANSFERS 0 40,144 0 0 0 0
Total Department: 12 - EDA 494,530 603,976 452,243 566,325 538,110 612,000
City of Cottage Grove Annual BudgetFund 285 - Economic Development Authority
Detail of Expenditures-Program 1135
Total Category: PERSONAL SERVICES
42
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 280 - HOUSING AND REDEVELOPMENT AUTHORITY
Category: REVENUE
3011 - CURRENT PROP TAX 0 0 0 0 137,500 137,500
0 0 0 0 137,500 137,500
Category: EXPENDITURES
4100 - PERSONAL SERVICES 0 0 0 0 84,100 89,500
4300 - CONTRACTUAL SERVICES 0 0 0 0 25,000 25,000
Total Category: EXPENDITURES 0 0 0 0 109,100 114,500
FUND BALANCE, BEGINNING YEAR 0 0 0 0 0 28,400
NET INCREASE (DECREASE)0 0 0 0 28,400 23,000
FUND BALANCE, END OF YEAR 0 0 0 0 28,400 51,400
City of Cottage Grove Annual Budget
Fund 280 - Housing and Redevelopment Authority
Summary of Revenues & Expenditures
Total Category: REVENUE
43
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 12 - HRA
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 0 0 0 0 67,000 71,000
4141 - PERA 0 0 0 0 5,000 5,300
4142 - FICA 0 0 0 0 5,100 5,400
4144 - HEALTH INSURANCE 0 0 0 0 6,600 7,300
4148 - WORKERS COMP 0 0 0 0 400 500
0 0 0 0 84,100 89,500
Category: COMMODITIES
Total Category: COMMODITIES 0 0 0 0 0 0
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 0 0 0 0 25,000 25,000
Total Category: CONTRACTUAL SERVICES 0 0 0 0 25,000 25,000
Category: MISCELLANEOUS
4732 - LOSS-FIXED ASSET 0 0 0 0 0 0
Total Category: MISCELLANEOUS 0 0 0 0 0 0
Category: TRANSFERS
4700 - TRANSFERS OUT 0 0 0 0 0
Total Category: TRANSFERS 0 0 0 0 0 0
Total Department: 12 - EDA 0 0 0 0 109,100 114,500
City of Cottage Grove Annual BudgetFund 280 - Housing and Redevelopment Authority
Detail of Expenditures - Program 1160
Total Category: PERSONAL SERVICES
44
CONVENTION &
VISITORS BUREAU
Department: Economic Development (Fund #: 265)
Program: Visitors Bureau (Program #: 1150)
Program Description
The vision of the Cottage Grove Convention and Visitors Bureau is to promote Cottage Grove as a
premier destination for leisure travelers, weddings, and outdoor enthusiasts, and be a recognized and
successful host city for meetings and conventions, and a prominent and respected venue for sporting
events.
Budget Commentary
Prior to 2023, the Convention and Visitors Bureau (CVB) was included in the EDA Fund. A new fund for
the CVB was created in 2023 to provide a more robust accounting of the expenditures and revenues
related to CVB activities. Those activites include the following:
• Continue to position the Cottage Grove area as a “must visit” through marketing and promotion
of the community.
• Develop strategies designed to feature and enhance tourism opportunities for Cottage Grove
businesses.
• Strengthen the integration and cooperative efforts of the CGCVB in association with individual
businesses, regional tourism and state tourism activities.
45
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 265 - CONVENTION & VISITORS BUREAU
Category: REVENUE
3310 - FEDERAL GRANTS 0 68,590 0 54,695 0 0
3324 - STATE GRANTS 0 14,000 10,000 10,000 0 0
3574 - ADVERTISING SALES 0 5,095 4,450 5,095 4,500 4,500
3575 - SPECIAL EVENTS 0 8,050 17,850 8,750 15,500 15,500
3810 - INVEST INTEREST 0 71 3,555 0 0 0
3812 - DONATE & CONTRI 0 41,144 10,000 2,750 8,000 8,000
3840 - LODGING TAX 0 71,647 35,067 72,275 72,300 72,300
3899 - TRANSFER IN 0 66,481 0 0 0 0
0 275,079 80,922 153,565 100,300 100,300
Category: EXPENDITURES
4100 - PERSONAL SERVICES 0 78,881 62,552 83,325 24,000 25,800
4200 - COMMODITIES 0 0 703 360 300 700
4300 - CONTRACTUAL SERVICES 0 84,839 47,936 64,775 79,845 80,925
Total Category: EXPENDITURES 0 163,720 111,191 148,460 104,145 107,425
FUND BALANCE, BEGINNING YEAR 0 0 111,358 116,463 112,618
NET INCREASE (DECREASE)0 111,358 (30,269)5,105 (3,845)(7,125)
FUND BALANCE, END OF YEAR 0 111,358 116,463 112,618 105,493
City of Cottage Grove Annual BudgetFund 265 - Convention & Visitors Bureau
Summary of Revenues & Expenditures
Total Category: REVENUE
46
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 00 - CVB
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 0 61,935 48,241 64,200 18,600 19,800
4141 - PERA 0 4,341 3,597 4,800 1,400 1,400
4142 - FICA 0 4,506 3,626 4,875 1,400 1,600
4144 - HEALTH INSURANCE 0 8,100 7,088 9,450 2,600 3,000
0 78,881 62,552 83,325 24,000 25,800
Category: COMMODITIES
4200 - OFFICE SUPPLIES 0 0 0 120 0 400
4210 - OP SUPPLY-OTHER 0 0 703 240 300 300
Total Category: COMMODITIES 0 0 703 360 300 700
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 0 29,886 410 21,020 21,200 22,280
4302 - LEGAL SERVICE 0 956 960 0 0 0
4305 - FEES FOR SERVICE 0 1,380 930 1,380 1,680 1,680
4310 - COMMUNICATION 0 202 0 0 0 0
4311 - POSTAGE 0 576 372 720 800 800
4340 - PRINTING 0 7,162 13,260 8,000 11,000 11,000
4341 - ADVER/PUBLISH 0 25,447 7,998 16,905 16,630 16,630
4401 - DUES & SUBS 0 390 410 325 410 410
4403 - TRAVEL/TRAIN/CON 0 456 0 1,750 1,700 1,700
4434 - SPECIAL EVENTS 0 18,383 23,596 14,675 26,425 26,425
Total Category: CONTRACTUAL SERVICES 0 84,839 47,936 64,775 79,845 80,925
Total Department: 00 - CVB 0 163,720 111,191 148,460 104,145 107,425
City of Cottage Grove Annual BudgetFund 265 - Convention & Visitors Bureau
Detail of Expenditures-Program 1150
Total Category: PERSONAL SERVICES
47
INFORMATION
TECHNOLOGY
Department: Administration (Fund #: 720)
Program: Information Technology (Program #: 0380)
Program Description
This division develops and coordinates information technology solutions that provide easy, secure
access to information and operating/processing software and resources. Division staff support all city
departments in implementing technology systems including phone, data center, cloud management,
surveillance and networks/internet. IT staff are responsible for information and building access
security, as well as continuing training for city staff for all things related to information technology.
Service Areas
• Cyber and Physical Security
• Information Technology Training
o Security Education and Training Awareness (SETA)
• Information Technology Support
• Data Center Infrastructure
• End-point Management
• Regulatory Audit including
o Criminal Justice Information Technology (CJIS)
o National Institute of Standards and Technology (NIST) Framework
o Payment Card Industry (PCI) Compliance
2023-2024 Department Accomplishments
• Redesigned and the water utility SCADA network to ensure security and efficiency of city
information systems and operational technologies.
• Updated policy and procedures to enhance the cyber security initiatives for protecting city data
and systems through better training and compliance reporting.
• Responded and closed over 1400 requests for assistance from end-users.
2025 Department Goals and Strategic Initiatives
• Work to create an open workplace environment committed to excellence in all aspects of
operations where excellent service is provided.
• Maintain the Strategic Plan and assist departments as needed to achieve the objectives for each
direction.
• Enhance Cybersecurity policies, monitoring, and configurations to further work towards a zero-
trust model.
48
INFORMATION
TECHNOLOGY
Budget Commentary
Included in the 2025 Budget is the replacement of the city data center equipment which has reached
end of life. Additions include security and maintenance replacements. The 2025 Budget also includes
security initiatives to further enhance identity and access controls.
49
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 720 - INFORMATION TECHNOLOGY
Category: REVENUE
3519 - OTHER CHARGE SVS 1,167,226 1,480,336 1,400,280 1,812,600 2,042,900 2,111,940
3810 - INVEST INTEREST 0 2,783 13,326 0 0 0
3816 - REFUND & REIMBRS 222 0 0 0 0 0
3829 - MISC - OTHER 198,450 201,855 0 0 0 0
1,365,898 1,684,974 1,413,606 1,812,600 2,042,900 2,111,940
Category: EXPENDITURES
4100 - PERSONAL SERVICES 369,728 384,864 322,371 491,300 561,900 599,300
4200 - COMMODITIES 144,205 110,058 86,187 238,795 176,815 176,885
4300 - CONTRACTUAL SERVICES 815,299 886,286 914,298 1,064,470 1,242,780 1,250,000
4500 - CAPITAL OUTLAY 0 0 0 0 249,600 0
4720 - DEPRECIATION 3,410 1,227 0 0 0 0
4730 - MISCELLANEOUS 0 0 0 0 0 0
Total Category: EXPENDITURES 1,332,642 1,382,435 1,322,856 1,794,565 2,231,095 2,026,185
FUND BALANCE, BEGINNING OF YEAR (374,571)(341,315)(38,776)(20,741)(208,936)
NET INCREASE (DECREASE)33,256 302,539 90,750 18,035 (188,195)85,755
FUND BALANCE, END OF YEAR (341,315)(38,776)(20,741)(208,936)(123,181)
City of Cottage Grove Annual Budget
Fund 720 - Information Technology
Summary of Revenues & Expenditures
Total Category: REVENUE
50
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 07 - IT
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 280,959 301,200 255,131 406,900 439,900 467,400
4116 - O/T -P/T REG. STATUS 876 1,416
4140 - PENSIONS 24,366 3,121
4141 - PERA 20,713 21,852 19,135 23,000 32,800 35,000
4142 - FICA 19,994 21,273 18,189 23,400 33,500 35,700
4144 - HEALTH INSURANCE 20,560 35,718 27,000 36,000 52,800 58,000
4148 - WORKERS COMP 2,260 1,700 1,500 2,000 2,900 3,200
369,728 384,864 322,371 491,300 561,900 599,300
Category: COMMODITIES
4200 - OFFICE SUPPLIES 26 252 448 110 115 115
4210 - OP SUPPLY-OTHER 7,152 3,041 6,114 6,180 6,560 6,560
4211 - MOTOR FUELS 136 152 147 200 140 210
4280 - CAPITAL OUTLAY <$5,000 136,891 106,613 79,478 232,305 170,000 170,000
Total Category: COMMODITIES 144,205 110,058 86,187 238,795 176,815 176,885
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 84,185 86,370 1,065 122,700 129,600 129,600
4301 - ENGINEERING SVS 37,200 19,570
4305 - FEES FOR SERVICE 24
4310 - COMMUNICATION 110,893 92,571 87,108 125,900 152,200 155,500
4311 - POSTAGE 151 40
4321 - DATA PROCESSING 541,919 623,518 809,923 676,400 836,700 840,470
4350 - INSURANCE CHARGE 1,600 1,200 1,600 1,600 1,700
4370 - MAINT-REPAIR/EQ 24,529 29,061 7,652 100,200 105,200 105,200
4371 - MAINT-REPAIR/OTH 9,184 37,259 1,064 0 0 0
4375 - CHARGE-FLEET MNT 0 266 0 2,100 1,000 1,050
4403 - TRAVEL/TRAIN/CON 7,370 15,490 6,202 16,000 16,480 16,480
4449 - OTHER CONTRACT 19 0 20 0 0 0
Total Category: CONTRACTUAL SERVICES 815,299 886,286 914,298 1,064,470 1,242,780 1,250,000
Category: CAPITAL OUTLAY
4520 - FURN & OFF EQUIP 0 0 0 0 249,600 0
Total Category: CAPITAL OUTLAY 0 0 0 0 249,600 0
Category: DEPRECIATION
4721 - DEPRECIATION-PURCHASED 3,410 1,227 0 0 0 0
Total Category: DEPRECIATION 3,410 1,227 0 0 0 0
Total Department: 07 - IT 1,332,642 1,382,435 1,322,856 1,794,565 2,231,095 2,026,185
City of Cottage Grove Annual BudgetFund 720 - Information Technology
Detail of Expenditures-Program 0380
Total Category: PERSONAL SERVICES
51
BUDGET CONTINGENCY/
TRANSFERS OUT
Department: Administration (Fund #: 100)
Program: Budget Contingency/Transfers Out (Program #: 9100)
Program Description
This budget line item accounts for budget contingency and transfers out of the General Fund to the
Equipment Replacement fund and other Special Revenue, Debt service and Capital project funds at
year end in accordance with the City's Fund Balance policy.
Budget Commentary
A budget contingency is included in the 2025 budget in the amount of $275,000. This is the second
year for the contingency in recent budgets. The contingency is per a recommendation in the Ten-Year
Financial Management Plan that identified the need to include a budget contingency for unforeseen
events that can occur in the city.
Prior to the 2024 Budget, the General Fund included a transfer out for equipment replacement
purchases. Starting with the 2024 Budget, the amount of the equipment replacement property tax levy
is included in the Equipment Replacement Fund for transparency purposes.
52
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 00 - TRANSFERS
Category: TRANSFERS
4700 - TRANSFERS OUT 400,000 550,716 0 0 0 0
4701 - CONTINGENCY 0 0 0 200,000 275,000 499,000
Total Category: TRANSFERS 400,000 550,716 0 200,000 275,000 499,000
Total Department: 00 - TRANSFERS 400,000 550,716 0 200,000 275,000 499,000
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures
53
FINANCE
DEPARTMENT
Department Overview
The Finance Department oversees the daily financial operations of the City and prepares the City's
budget, Annual Comprehensive Financial Report (ACFR) and five-year capital improvement plan for the
benefit of residents and all interested parties, including the State Auditor's Office and bond rating
agencies. The department is also responsible for debt management and investments.
Mission Statement
The Finance Department supports all City departments by providing financial management,
accounting, and treasury services.
Service Areas
• Debt management
• Treasury operations
• Fixed Assets
• Payroll
• Accounts Payable
• Revenue Collection
• Audit of Financial Records
• Financial Reporting
• Budget and CIP
Compilation
2023-2024 Department Accomplishments
• Received and maintained an AAA stable bond rating upgrade from S&P Global Markets
• Completed ten-year Financial Management Plan
• Successful hiring and on-boarding of five positions within the department
• Received GFOA Certificate of Achievement award for the 34th consecutive year
• Implemented electronic processing of journal entries and other accounting processes to
maximize accuracy, internal controls, and efficiencies
2025 Department Goals and Strategic Initiatives
• Complete implementation of a new utility billing software.
• Identify and implement accounts payable electronic processing while strengthening internal
controls.
• Explore and provide necessary financial information to City departments and stakeholders.
• Further strengthen Cybersecurity & training.
• Explore the implementation of performance measurements.
Budgetary Commentary
89 percent of the Finance budget is comprised of personnel costs for finance staff. These benefit and
wages are based on settled bargaining union contracts. An additional accountant was added in the
utility billing process. This position is necessary due to the conversion of the new utility billing
54
FINANCE
DEPARTMENT
software. The previous software company provided utility billing support services. These services will
now be provided by the City in order to enhance the customer service experience.
Full-time Equivalent Positions
2024
Budget
2025
Budget
2026
Budget
General Fund:
Finance Director 1.00 1.00 1.00
Assistant Finance Director 1.00 1.00 1.00
Accountant 1.00 1.00 1.00
Accounting Specialist 1.00 1.00 1.00
Finance Assistant II .50 .50 .50
Enterprise Fund:
Utility Billing Specialist 1.00 1.00 1.00
Utility Billing Clerk 1.00 1.00 1.00
Accountant-Utility Billing 1.00 1.00 1.00
7.50 7.50 7.50
Impact/Outcome Measures
Impact Measures Actual Actual Actual Estimated Projected
Item 2021 2022 2023 2024 2025
Accounts payable checks 2,904 2,952 3,600 3,500 3,400
Payments by EFT (A/P) 2,570 2,455 2,234 2,300 2,350
Payroll ACH notices 7,689 7,752 8,468 8,500 8,600
W-2’s issued 537 580 464 500 525
Outcome Measures
Personnel costs per accounts payable
check transaction $12.42 $13.31 $14.22 $15.15 $16.81
Personnel cost per payroll transactions $9.84 $9.57 $8.58 $10.33 $11.53
Number of reportable findings by
independent auditor 1 None 1 None None
55
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 05 - FINANCE
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 428,179 397,471 328,782 436,400 506,300 536,400
4110 - OVERTIME F. T.328 0 0 0 0 0
4115 - REGULAR-P/T REG STATUS 0 0 0 28,400 32,300 34,400
4120 - SAL-P.T./TEMP 13,880 22,397 14,102 0 0 0
4141 - PERA 29,031 30,978 24,496 34,800 40,300 42,800
4142 - FICA 32,519 30,777 24,253 35,600 41,100 43,600
4144 - HEALTH INSURANCE 37,905 45,900 45,000 60,000 66,000 72,500
4148 - WORKERS COMP 3,575 2,700 2,325 3,100 3,500 3,800
545,417 530,223 438,957 598,300 689,500 733,500
Category: COMMODITIES
4200 - OFFICE SUPPLIES 188 0 0 0 0 0
4210 - OP SUPPLY-OTHER 630 345 17 900 900 900
4280 - CAPITAL OUTLAY <$5,000 0 0 0 0 600 700
Total Category: COMMODITIES 818 345 17 900 1,500 1,600
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 31,844 25,584 44,824 31,050 32,000 33,000
4305 - FEES FOR SERVICE 109 467 511 0 0 0
4310 - COMMUNICATION 1,035 563 518 585 1,050 1,050
4311 - POSTAGE 27 0 0 0 0 0
4321 - DATA PROCESSING 20,500 34,400 27,000 36,000 42,800 44,900
4340 - PRINTING 1,237 946 1,092 1,300 1,300 1,350
4341 - ADVER/PUBLISH 0 726 1,431 0 300 300
4401 - DUES & SUBS 610 460 530 725 800 900
4403 - TRAVEL/TRAIN/CON 918 2,060 350 7,270 7,300 7,500
Total Category: CONTRACTUAL SERVICES 56,279 65,206 76,256 76,930 85,550 89,000
Total Department: 05 - FINANCE 602,514 595,774 515,229 676,130 776,550 824,100
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0300
Total Category: PERSONAL SERVICES
56
INSURANCE
FINANCE
Department: Finance (Fund #: 700)
Program: Insurance (Program #: 9700)
Program Description
The Insurance activity accounts for property, liability and Workers Compensation insurance premiums
paid by the City, along with claims, losses and deductibles incurred. This activity also provides funding
for safety and wellness activities.
Budget Commentary
Insurance fund revenues charged to other funds in the City are increasing 18.61% to recover increased
current operating expenses that have occurred in the fund related to workers compensation and
property insurance in recent years. Due to other budgetary constraints in other funds, a full cost
recovery of recent premiums was not possible in the Self-Insurance Fund for the past several years.
The 2025 budget includes a full cost recovery of the 2025 premiums.
The City receives workers compensation and property insurance through the League of Minnesota
Cities Insurance Trust which is a self-insured member cooperative that provides cost-effective coverage
designed for the unique needs of cities. Like many communities in Minnesota, workers compensation
premiums for the City increased by 155% from 2020 to 2024 due to Post Traumatic Stress Disorder
(PTSD) claims and other worker’s compensation claims. For the first time in several years, workers’
compensation rates are estimated to decrease for the first time in several years, which is good news.
This is due to an improved trend in these claims.
57
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 700 - SELF-INSURANCE
Category: REVENUE
3339 - OTHER MN AID 8,773 52,229 76,577 66,000 60,000 60,000
3519 - OTHER CHARGE SVS 2,520,820 2,891,925 2,647,118 3,440,090 4,080,250 4,472,650
3810 - INVEST INTEREST (49,169)19,508 11,482 10,000 2,000 3,000
3815 - INSURANCE RECOVERY 57,835 104,383 89,172 20,000 30,000 30,000
3816 - REFUND & REIMBRS 48,185 7,631 38,086 20,000 10,000 10,000
3899 - TRANSFER IN 0 1,767 0 0 0 0
2,586,444 3,077,443 2,862,435 3,556,090 4,182,250 4,575,650
Category: EXPENDITURES
4100 - PERSONAL SERVICES 2,593,070 2,848,554 2,515,449 2,956,700 3,277,410 3,490,860
4200 - COMMODITIES 5,430 2,577 0 12,900 12,000 12,000
4300 - CONTRACTUAL SERVICES 406,611 432,548 465,871 441,500 497,500 521,720
4730 - MISCELLANEOUS 186,169 208,094 206,716 130,000 180,000 189,000
Total Category: EXPENDITURES 3,191,280 3,491,773 3,188,036 3,541,100 3,966,910 4,213,580
FUND BALANCE, BEGINNING OF YEAR 1,203,322 598,486 184,156 199,146 414,486
NET INCREASE (DECREASE)(604,836)(414,330)(325,601)14,990 215,340 362,070
FUND BALANCE, END OF YEAR 598,486 184,156 199,146 414,486 776,556
City of Cottage Grove Annual BudgetFund 700 - Self-Insurance
Summary of Revenues & Expenditures
Total Category: REVENUE
58
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 00 - SELF-INSURANCE
Category: PERSONAL SERVICES
4139 - DENTAL 0 20,718 67,435 0 91,200 97,600
4143 - HSA 0 10,657 318,220 0 349,650 367,000
4144 - HEALTH INSURANCE 1,737,446 1,713,303 999,973 1,875,200 1,539,600 1,645,000
4145 - HRA 0 53,918 135,631 0 200,000 210,000
4146 - DISABILITY 0 61,034 54,635 66,000 72,000 75,600
4148 - WORKERS COMP 855,624 985,473 929,304 1,015,500 1,010,200 1,080,900
4149 - LTD/LIFE INSURANCE 0 3,451 10,251 0 14,760 14,760
2,593,070 2,848,554 2,515,449 2,956,700 3,277,410 3,490,860
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 5,430 2,577 0 12,900 12,000 12,000
Total Category: COMMODITIES 5,430 2,577 0 12,900 12,000 12,000
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 98,090 59,830 48,743 42,600 62,500 64,220
4302 - LEGAL SERVICE 0 2,176 9,424 0 0 0
4305 - FEES FOR SERVICE 0 0 297 0 0 0
4341 - ADVER/PUBLISH 0 0 354 0 0 0
4352 - GENERAL LIABILIT 307,531 369,537 407,053 398,900 435,000 457,500
4434 - SPECIAL EVENTS 990 1,005 0 0 0 0
Total Category: CONTRACTUAL SERVICES 406,611 432,548 465,871 441,500 497,500 521,720
Category: MISCELLANEOUS
4733 - CLAIM-NONCITY PR 17,128 17,678 2,069 20,000 20,000 21,000
4734 - AUTO CLAIMS 86,845 78,791 39,771 40,000 40,000 42,000
4735 - WORKERS COMP MED DEDUCTIBLE 200 0 300 50,000 0 0
4736 - PROPERTY LOSS CLAIMS (35,290)22,792 98,116 20,000 20,000 21,000
4737 - MEDICAL DEDUCTIBLE 117,286 88,833 66,460 0 100,000 105,000
Total Category: MISCELLANEOUS 186,169 208,094 206,716 130,000 180,000 189,000
Total Department: 00 - SELF-INSURANCE 3,191,280 3,491,773 3,188,036 3,541,100 3,966,910 4,213,580
City of Cottage Grove Annual Budget
Fund 700 - Self-Insurance
Detail of Expenditures-Program 9700
Total Category: PERSONAL SERVICES
59
COMMUNITY DEVELOPMENT
DEPARTMENT
Department Overview
The Community Development Department is responsible for Planning, Building Inspections, and Code
Enforcement. The Department assists and supports the Planning Commission, Committee on Historic
Preservation, and the City Council.
Mission Statement
The Community Development Department provides quality municipal planning, inspections, and
property services to residents and businesses seeking to build or redevelop in Cottage Grove.
Service Areas
• Building permits
• Building inspections and
maintenance
• Zoning and land use
• Historic preservation
• Code enforcement
• Rental licensing
2023-2024 Department Accomplishments
• Approval of the updated Sign code
• Secured a $30,000 CLG Grant through the State Historic Preservation Office to complete a
historic context study for suburban expansion between 1945-1990
• Completed the first proactive code enforcement sweep of the Thompson Grove Estates
neighborhood
• Residential Development:
o Four final plats approved in 2024 – 295 total number of lots platted
o 4,160 building permits issued in 2024 through October 31st and approximately 13,849
building inspections conducted in 2024 through October 31st.
• Commercial and Industrial Development:
o Gerber Collission Construction
o Discount Tire remodel
o ISD 833 School Bus garage improvements
2025 Department Goals and Strategic Initiatives
• Continue long range planning for growth and development:
o Update the East Ravine AUAR
• Continue to find ways to provide a high level and efficient level of customer service to residents
and contractors.
• Explore home improvement programs for existing housing stock.
• Promote development opportunities and identify areas for redevelopment.
60
COMMUNITY DEVELOPMENT
DEPARTMENT
• Continue to educate residents regarding ordinances to help maintain the health, safety, and
welfare of the community.
Budget Commentary
One building inspector position was kept vacant in 2024. With the anticipation of continued growth in
the community, the School District work planned, and focus on proactive code enforcement, the added
full time Building/Code Enforcement inspection position added in 2023 is proposed to be split into one
seasonal Building Inspector position and one seasonal Code Enforcement inspector position.
Personnel Schedule
2024
Budget
2025
Budget
2026
Budget
Community Development Director 1.00 1.00 1.00
Senior Planner 1.00 1.00 1.00
Planner 1.00 1.00 1.00
Associate Planner 1.00 1.00 1.00
Community Development Assistant 1.00 1.00 1.00
Chief Building Official 1.00 1.00 1.00
Building Inspector 3.00 3.00 3.00
Seasonal Building Inspector .50 .50 .50
Code Enforcement Officer 1.00 1.00 1.00
Seasonal Code Enforcement Officer 0.00 .50 .50
Building Permit Technician Coordinator 1.00 1.00 1.00
Building Permit Technician 1.00 1.00 1.00
Office Assistant .63 .63 .63
Total 13.13 13.63 13.63
61
COMMUNITY DEVELOPMENT
DEPARTMENT
Impact/Outcome Measures
Impact Measures Actual Actual Actual Estimated Projected
Item 2021 2022 2023 2024 2025
Zoning Applications 79 73 34 55 60
Residential Rental Licenses 270 325 287 350 290
Planning Commission
Meetings 12 12 7 11 12
Historic Preservation Meetings 5 4 4 4 4
Council Action Items (Res, Ord,
Approvals) 165 78 78 100 100
Construction Inspections 15,362 21,886 14,822 14,000 14,200
Property Maintenance
Inspections 771 597 489 800 800
Rental Property Inspections 391 423 548 650 650
Contract Inspections1 2,833 1,834 555 8 0
Plan Reviews 1,858 1,500 1152 1200 1300
Permits 5,655 5,559 4681 4,600 4,700
New Dwelling Units 574 550 290 380 350
Building Valuation – New
Residential (mil $) 155,998,356 130,682,867 100,157,771 114,000,000 115,500,000
Building Valuation – Other
Residential (mil $) 32,380,012 37,677,259 30,118,875 15,000,000 15,000,000
Building Valuation –
Commercial/Industrial (mil $) 36,444,802 192,744,505 50,850,915 50,000,000 25,000,000
Building Valuation – Other
Projects (mil $) 7,046,786 12,334,903 8,353,781 20,682,049 23,500,000
Total Building Valuation (mil $) 231,869,956 373,439,534 189,481,402 199,682,049 179,000,000
1 Newport, St. Paul Park, & Denmark Township
62
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 10 - PLANNING & ZONING
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 341,696 344,015 271,661 398,600 443,400 473,300
4110 - OVERTIME F. T.5,786 0 3,159 7,500 7,500 7,500
4120 - SAL-P.T./TEMP 69,757 17,093 2,934 8,400 0 0
4141 - PERA 26,951 26,981 20,260 30,500 33,900 36,100
4142 - FICA 30,122 26,568 20,001 31,700 34,500 36,800
4144 - HEALTH INSURANCE 55,280 48,600 40,500 54,000 59,400 65,300
4148 - WORKERS COMP 2,600 2,400 2,325 3,100 3,200 3,500
532,192 465,656 360,840 533,800 581,900 622,500
Category: COMMODITIES
4200 - OFFICE SUPPLIES 0 138 0 0 0 0
4210 - OP SUPPLY-OTHER 6 35 0 0 0 0
4217 - CLOTHING/UNIFORM 0 87 0 250 250 250
4280 - CAPITAL OUTLAY <$5,000 0 0 586 0 0 0
Total Category: COMMODITIES 6 260 586 250 250 250
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 95,768 832 4,183 4,078 4,000 4,000
4301 - ENGINEERING SVS 15,413 0 730 2,122 2,100 22,100
4305 - FEES FOR SERVICE 1,582 833 151 2,865 2,800 2,800
4310 - COMMUNICATION 1,148 1,373 1,170 1,755 1,500 1,500
4321 - DATA PROCESSING 18,000 32,400 26,550 35,400 36,400 38,200
4340 - PRINTING 110 55 407 100 100 100
4341 - ADVER/PUBLISH 1,767 471 525 1,900 1,900 1,900
4350 - INSURANCE CHARGE 1,040 1,100 1,275 1,700 1,900 2,100
4401 - DUES & SUBS 370 250 1,476 1,325 1,400 1,400
4403 - TRAVEL/TRAIN/CON 1,114 1,427 6,165 4,775 5,000 5,000
4434 - SPECIAL EVENTS 834 96 647 530 1,240 1,250
Total Category: CONTRACTUAL SERVICES 137,145 38,836 43,278 56,550 58,340 80,350
Total Department: 10 - PLANNING & ZONING 669,343 504,752 404,704 590,600 640,490 703,100
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 1100
Total Category: PERSONAL SERVICES
63
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 13 - PROTECTIVE INSPECTION
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 720,754 689,956 514,667 694,800 761,900 813,100
4110 - OVERTIME F. T.20,495 562 0 10,000 5,000 5,000
4115 - REGULAR-P/T REG STATUS 0 0 0 35,500 43,700 46,300
4120 - SAL-P.T./TEMP 42,002 41,010 48,653 31,200 65,500 69,500
4141 - PERA 55,954 53,868 39,872 55,600 60,800 65,100
4142 - FICA 55,381 50,811 39,852 58,900 67,000 71,400
4144 - HEALTH INSURANCE 91,770 91,800 67,500 90,000 99,000 108,800
4148 - WORKERS COMP 5,840 5,400 4,500 6,000 6,400 7,300
992,197 933,407 715,043 982,000 1,109,300 1,186,500
Category: COMMODITIES
4200 - OFFICE SUPPLIES 453 665 37 500 500 535
4210 - OP SUPPLY-OTHER 353 571 387 400 400 1,000
4211 - MOTOR FUELS 9,348 6,713 5,089 8,700 9,520 9,590
4217 - CLOTHING/UNIFORM 135 502 167 700 1,225 740
4231 - SMALL TOOLS 0 0 595 75 0 80
Total Category: COMMODITIES 10,289 8,450 6,276 10,375 11,645 11,945
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 219,147 182,697 114,952 125,000 176,900 182,200
4302 - LEGAL SERVICE 0 856 0 0 0 800
4305 - FEES FOR SERVICE 174 72 273 100 100 100
4309 - CREDIT CARD FEES 131,283 153,043 194,902 130,000 157,000 162,370
4310 - COMMUNICATION 6,983 5,352 3,474 7,460 7,460 7,915
4321 - DATA PROCESSING 47,000 87,300 72,375 96,500 115,100 120,900
4340 - PRINTING 1,199 1,337 50 1,060 1,100 1,125
4341 - ADVER/PUBLISH 0 76 0 0 0 0
4350 - INSURANCE CHARGE 730 800 900 1,200 1,300 1,400
4375 - CHARGE-FLEET MNT 22,765 14,844 10,296 13,720 17,600 18,480
4401 - DUES & SUBS 1,211 430 827 390 600 600
4403 - TRAVEL/TRAIN/CON 2,835 3,471 5,246 4,800 4,800 4,850
4434 - SPECIAL EVENTS 18 0 0 200 0 215
4449 - OTHER CONTRACT 135 0 142 0 0 150
Total Category: CONTRACTUAL SERVICES 433,480 450,279 403,437 380,430 481,960 501,105
Total Department: 13 - PROTECTIVE INSPECTION 1,435,966 1,392,136 1,124,756 1,372,805 1,602,905 1,699,550
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 1000
Total Category: PERSONAL SERVICES
64
PUBLIC SAFETY
DEPARTMENT
Department Overview
The Cottage Grove Public Safety (CGPS) Department strives to provide the highest-quality police, fire,
EMS and emergency management services. Public Safety is committed to creating safe and secure
environments where everyone can thrive. Public Safety is a progressive, evolving, and growing
organization. Over the past year, the Police and Fire/EMS Divisions have restructured, transformed our
response models, and adopted new 5-Year Strategic Plans. The recent changes address the increasing
and changing demands for service, engage the community in holistic problem-solving approaches, and
promote resilience while positioning the organization for continued growth.
Mission Statement
Cottage Grove Public Safety proudly serves our community compassionately, providing protection of
life and property. We do this with honor, professionalism, empathy and community partnerships.
Service Areas
• Patrol
• Investigations
• Records
• Animal Control
• Property and Evidence
• Community Affairs
• School Resource Officer
• Narcotics Task Force
• Crime Prevention
• Emergency Management
• Fire Suppression
• Life Safety Inspections
• Fire Prevention Education
• Community Outreach
• Pre-hospital Emergency
Medical Care
• Hazardous Material
Response
• Emergency Management
Planning
• Rescue Services
• Community Risk
Reduction
2023-2024 Departmental Accomplishments
• Developed 5-year Strategic Plan
• K9 Odin
• AEDs in every marked and unmarked squad car
• Open houses and many community engagement events
• Structural reorganization and creation of Community Impact Team
• Police and EMS satisfaction survey
• Implemented Police Peer Support Team
• Wellness, Safety, & Recruiting/Retention Committee (Positive Impact Team)
• Developed performance measures and implemented quarterly/annual reports to track progress
of Strategic Plan
• Equipment upgrades (BWC and squad cameras, camera trailer, drone, throwbot, firearms, RMR,
launchers, helmets, and shield)
65
PUBLIC SAFETY
DEPARTMENT
• Included CSOs into in-service training program
• Vector Solutions (FTO Solutions and Check-It Inventory Management System)
• Implemented background investigation software
• Emergency management exercises and new warning siren
• Traffic Safety utilizing TZD, speed signs, enforcement, and education
• Added 3 full time Firefighter/Paramedics
• Introduced Fire/EMS staffing plan
• Achieved Heart Safe Community Designation
• Received FEMA Grant for Home Safety Program ($130,550)
• Expanded Blue Card Incident Command Training and best practice procedures
• Implemented East Metro Fire Training Facility partnership
• Awards for EMS excellence
2025 Departmental Goals and Strategic Initiatives
• Continue to revisit 5-year Strategic Plan for Police and Fire
• Recruitment and retention of police officers, emphasizing additional CSO hours
• Develop and maintain a crime scene response team
• Develop and maintain an Emergency Medical Responder certification program for patrol
officers
• Organize a Community Emergency Response Team
• Maintain a wellness committee and a well-funded, comprehensive wellness program - seek
grant funding for wellness programs
• Maintain the HERO Center to support CGPD’s training plan
• Develop and maintain retention programs and incentives
• Consider an overstrength staffing (+3) model
• Equip our officers with the best protective equipment, tools, control devices, and vehicles to
promote effectiveness and safety
• Develop and maintain an assigned squad program
• Evaluate and consider stationary LPR (FLOCK)
• Offer programs and incentives for officers to learn a second language
• Maintain or increase staffing levels to meet the demands for service
• Add additional personnel, resources, and facilities to meet the growing demands for service
• Consider organizational and response models, technologies, and initiatives to meet emerging or
evolving demands
• Utilize grant funding to support traffic enforcement and safety initiatives
• Firefighter wellness checks/Peer Support Group
• Update fleet replacement plan for ambulances and fire apparatus based upon best practice,
NFPA, and industry standards
• Expand Community Paramedic Program
• Develop special rescue operations capacity (water, low-angle)
• Develop accelerated recruitment for Firefighter/EMTs to Firefighter/Paramedics (training)
66
PUBLIC SAFETY
DEPARTMENT
• Consistent staffing level of dedicated ALS fire engine and two ALS ambulances
Budget Commentary
Police – Additional Police Officer to the patrol division to meet the demands for service and implement
shift relief factor. In addition, a traffic Police Officer was added in the fall of 2024 due to the receipt of
grant funds for the position.
Fire – Additional Deputy Fire Chief (hired October 2024) and more competitive pay/benefits for full
time and part time staff. Other changes in the budget are inflationary and increased operating
expenses realized in recent years for utilities and building maintenance services. In addition, staff will
actively pursue grant opportunities for replacement of SCBA’s.
Personnel Schedule
2024
Budget
2025
Budget
2026
Budget
Public Safety Director 1.00 1.00 1.00
Police Captains 3.00 3.00 3.00
Sergeants 9.00 9.00 9.00
Police Officers 33.00 35.00 35.00
Sworn Personnel 46.00 48.00 48.00
Management Analyst 1.00 1.00 1.00
Records Manager 1.00 1.00 1.00
Records Coordinator 1.00 1.00 1.00
Records Specialist 2.00 2.00 2.00
Criminal Analyst 1.00 1.00 1.00
Investigative Aid .72 1.00 1.00
CSOs (FTE Equivalent) 4.25 4.25 4.25
56.97 59.25 59.25
Fire Chief 1.00 1.00 1.00
Deputy Fire Chief 1.00 2.00 2.00
Fire Marshal 1.00 1.00 1.00
Fire Captains1 3.00 3.00 3.00
Firefighter/Paramedics1 12.00 13.00 13.00
Administrative Assistant 1.00 1.00 1.00
PT Firefighters2 23.00 16.00 16.00
42.00 37.00 37.00
1 Total FTE’s between Fire and EMS.
2 PT based on 36 per month minimum qualification. This the number and not the FTE.
67
PUBLIC SAFETY
DEPARTMENT
Impact/Outcome Measures
Impact Measures Actual Actual Actual Estimated Projected
Item 2021 2022 2023 2024 2025
Police Total Calls for Service 28,933 28,077 43,100 41,388 42,630
Fire/EMS Total Incidents 4,135 4,518 4,603 4,861 5,133
Outcome Measures
Police
Sworn Personnel 44 44 45 47 48
Officers per 1000 Citizens 1.12 1.11
Calls per Officer* 658 638 958 880 888
Part 1 & 2 Crimes 1,201 908 1,051 753 775
Citations 2,092 1,295 1,195 1,388 1,430
Medicals 2,159 2,219 2,244 2,400 2,473
Proactive Checks & Extra Patrols 12,561 26,145 18,070 18,610
Community Engagement/Special
Events 970
Total Training Hours 7,138 10,912 8,957 9,756
Total Overtime Hours 7,635 3,600 3,710 4,513
CSO Hours 6,075 6,037 7,647 8,125
Reimbursements $1,201,085 $850,615 $981,950 $1,040,655
Fire/EMS
Average Fire Response Times to
Calls 6:58 9:43 7:34 7:50 8:30
Total Fire Loss 1,245,500 1,700,670 $1,584,527 2,200,000 2,800,000
Fire Incidents (NFIRS 100) 66 58 50 60 65
FIRE INSPECTIONS
# of Fire Inspections 600 622 380 200 200
# of Safety/First Aid/CPR
Presentations 33 44 80 45 40
EMS Population2 49,788 51,142 53,051 54,691 55,857
Avg EMS Response Times (CG Only) 5:07 6:29 6:54 7:15 7:30
EMS Incidents 3,324 3,502 3,3643 3,552 3,751
1 Fire incidents include incidents that were dispatched but canceled enroute
2 EMS population includes Newport, St. Paul Park, and Grey Cloud Township (10,115) in addition to Cottage Grove
3 Changed EMS incidents to calls with patient contact/assessment only
68
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 21 - POLICE PROTECTION
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 5,112,272 5,328,821 4,067,010 5,650,200 6,500,700 6,952,390
4110 - OVERTIME F. T.205,679 223,258 256,646 200,000 215,000 215,000
4115 - REGULAR-P/T REG STATUS 69,761 46,914 35,524 48,300 0 0
4116 - O/T -P/T REG. STATUS 272 0 0 0 0 0
4120 - SAL-P.T./TEMP 117,056 150,966 152,591 181,300 195,500 250,500
4121 - O.T. - P.T./TEMP 632 431 837 0 0 0
4141 - PERA 958,252 920,211 730,508 980,380 1,136,000 1,211,000
4142 - FICA 115,977 121,634 95,600 129,600 152,300 160,900
4144 - HEALTH INSURANCE 475,470 477,960 476,100 634,800 717,000 794,900
4148 - WORKERS COMP 300,000 453,400 355,050 473,400 543,800 593,000
7,355,371 7,723,593 6,169,864 8,297,980 9,460,300 10,177,690
Category: COMMODITIES
4200 - OFFICE SUPPLIES 3,753 2,137 2,111 4,780 4,920 5,070
4210 - OP SUPPLY-OTHER 46,710 58,779 57,315 78,920 81,290 83,730
4211 - MOTOR FUELS 101,708 113,089 80,456 117,730 127,680 128,610
4217 - CLOTHING/UNIFORM 73,062 118,593 82,713 83,500 91,900 88,600
4272 - OP SUP-BUILDINGS 918 2,302 2,303 3,000 3,090 3,180
4280 - CAPITAL OUTLAY <$5,000 43,420 47,483 27,224 25,460 26,220 70,270
Total Category: COMMODITIES 269,573 342,383 252,121 313,390 335,100 379,460
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 31,376 46,769 13,880 22,560 23,240 23,930
4305 - FEES FOR SERVICE 23,382 24,065 23,185 27,370 28,190 29,040
4309 - CREDIT CARD FEES 2,554 12,926 2,873 2,000 2,060 2,120
4310 - COMMUNICATION 76,117 78,952 61,033 75,980 78,260 80,610
4311 - POSTAGE 508 479 209 420 430 450
4321 - DATA PROCESSING 315,940 388,154 448,364 595,200 610,500 607,400
4340 - PRINTING 2,281 999 842 1,270 1,310 1,350
4341 - ADVER/PUBLISH 0 0 0 110 0 0
4350 - INSURANCE CHARGE 46,710 50,900 57,500 76,400 84,000 90,700
4370 - MAINT-REPAIR/EQ 22,362 26,030 8,517 29,390 30,270 31,180
4372 - MAINT-REPAIR/BLD 505 9,046 8,017 8,900 9,170 9,440
4375 - CHARGE-FLEET MNT 123,658 133,132 101,803 147,700 154,100 161,810
4380 - RENTAL/LEASE 8,160 8,966 5,408 13,000 13,390 13,790
4401 - DUES & SUBS 3,161 3,679 2,387 4,030 4,150 4,270
4403 - TRAVEL/TRAIN/CON 46,681 54,688 54,560 110,095 162,420 134,330
4405 - CLEAN/WASTE REMV 677 582 1,704 1,800 1,850 1,910
4434 - SPECIAL EVENTS 10,025 11,574 12,928 17,000 17,510 18,040
4449 - OTHER CONTRACT 3,676 3,840 1,914 9,230 9,500 9,800
Total Category: CONTRACTUAL SERVICES 717,773 854,779 805,122 1,142,455 1,230,350 1,220,170
Category: CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 257,699 396,296 745 0 0 0
4540 - OTHER CAP OUTLAY 0 97,377 129,139 140,000 0
Total Category: CAPITAL OUTLAY 257,699 493,673 129,884 140,000 0 0
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0500
Total Category: PERSONAL SERVICES
69
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 21 - POLICE PROTECTION
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0500
Category: OTHER FINANCING USES
4630 - OTHER PAYMENTS 0 20,728 0 0 0 0
Total Category: OTHER FINANCING USES 0 20,728 0 0 0 0
Total Department: 21 - POLICE PROTECTION 8,600,416 9,435,156 7,356,991 9,893,825 11,025,750 11,777,320
70
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 26 - FIRE PROTECTION
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 447,996 536,461 399,424 732,600 1,030,000 1,096,500
4110 - OVERTIME F. T.63,823 42,407 54,425 31,000 35,000 35,000
4120 - SAL-P.T./TEMP 139,421 106,252 53,913 265,000 186,000 201,900
4121 - O.T. - P.T./TEMP 16,474 16,735 7,163 0 0 0
4141 - PERA 76,743 80,213 69,918 120,875 199,000 211,800
4142 - FICA 22,929 23,055 16,122 24,950 31,300 33,600
4144 - HEALTH INSURANCE 46,080 57,800 63,338 84,450 126,100 134,400
4147 - UNEMPLOYMENT 2,372 0 1,329 0 0 0
4148 - WORKERS COMP 51,755 49,200 55,106 73,475 100,800 109,600
867,594 912,123 720,737 1,332,350 1,708,200 1,822,800
Category: COMMODITIES
4200 - OFFICE SUPPLIES 249 140 51 1,480 830 855
4210 - OP SUPPLY-OTHER 5,881 5,419 18,829 10,400 10,710 11,030
4211 - MOTOR FUELS 14,257 15,501 10,012 14,200 16,210 16,320
4217 - CLOTHING/UNIFORM 30,776 30,357 36,156 48,700 50,160 51,670
4270 - OP SUP-VEH/EQ 3,478 2,784 1,111 5,520 5,690 5,860
4272 - OP SUP-BUILDINGS 3,478 2,867 3,246 3,820 3,940 4,050
4280 - CAPITAL OUTLAY <$5,000 6,026 4,299 16,811 10,600 10,920 11,250
Total Category: COMMODITIES 64,146 61,367 86,215 94,720 98,460 101,035
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 9,809 15,317 11,810 24,710 75,450 26,210
4305 - FEES FOR SERVICE 20,212 22,212 19,388 24,900 25,560 26,420
4310 - COMMUNICATION 27,908 26,781 10,848 29,700 30,590 31,510
4311 - POSTAGE 72 0 35 100 110 110
4321 - DATA PROCESSING 46,000 59,200 65,550 87,400 127,300 133,700
4340 - PRINTING 62 55 105 200 200 200
4350 - INSURANCE CHARGE 15,830 17,300 19,500 26,000 28,600 30,900
4360 - UTILITIES 84,476 73,849 38,905 70,000 85,000 88,400
4370 - MAINT-REPAIR/EQ 35,990 47,195 52,897 68,320 70,370 72,480
4372 - MAINT-REPAIR/BLD 170,700 68,502 22,427 73,650 37,000 42,600
4373 - BUILDING MAINT LABOR ALLOC 0 0 25,500 0 36,600 38,400
4375 - CHARGE-FLEET MNT 68,265 65,284 120,045 43,400 80,100 84,110
4380 - RENTAL/LEASE 2,811 2,660 1,845 4,240 4,370 4,500
4401 - DUES & SUBS 870 1,385 1,617 1,060 1,800 1,855
4403 - TRAVEL/TRAIN/CON 29,503 41,847 31,588 22,500 59,170 23,870
4405 - CLEAN/WASTE REMV 15,392 23,135 19,567 25,200 26,900 27,030
4434 - SPECIAL EVENTS 1,100 1,273 40 2,740 2,820 2,910
4449 - OTHER CONTRACT 258,946 297,405 25 0 0 0
Total Category: CONTRACTUAL SERVICES 787,944 763,400 441,694 504,120 691,940 635,205
4540 - OTHER CAP OUTLAY 15,233
Total Department: 26 - FIRE PROTECTION 1,719,684 1,752,122 1,248,646 1,931,190 2,498,600 2,559,040
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0800
Total Category: PERSONAL SERVICES
71
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 23 - ANIMAL CONTROL
Category: PERSONAL SERVICES
4120 - SAL-P.T./TEMP 15,000 15,000 0 15,450 15,900 15,900
4142 - FICA 1,100 1,100 0 1,140 1,200 1,200
4148 - WORKERS COMP 100 110 90 120 120 120
16,200 16,210 90 16,710 17,220 17,220
Category: COMMODITIES
4200 - OFFICE SUPPLIES 0 0 0 200 200 210
4210 - OP SUPPLY-OTHER 370 16 40 1,060 1,090 1,120
4211 - MOTOR FUELS 0 0 0 420 0 0
4217 - CLOTHING/UNIFORM 3,188 3,497 1,034 3,400 3,500 3,610
Total Category: COMMODITIES 3,558 3,513 1,074 5,080 4,790 4,940
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 0 0 0 320 330 340
4305 - FEES FOR SERVICE 6,032 7,843 3,720 6,580 6,780 6,980
4340 - PRINTING 0 113 0 200 210 210
4375 - CHARGE-FLEET MNT 0 0 0 1,820 0 0
Total Category: CONTRACTUAL SERVICES 6,032 7,956 3,720 8,920 7,320 7,530
Total Department: 23 - ANIMAL CONTROL 25,790 27,679 4,884 30,710 29,330 29,690
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0450
Total Category: PERSONAL SERVICES
72
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 15 - EMERGENCY PREPAREDNESS
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 35,865 87,466 83,086 37,300 39,000 41,200
4110 - OVERTIME F. T.654 30,097 38,500 0 0 0
4141 - PERA 6,338 12,208 10,144 6,000 6,900 7,200
4142 - FICA 497 5,789 7,693 500 500 500
4144 - HEALTH INSURANCE 2,580 2,700 2,250 3,000 3,300 3,700
4148 - WORKERS COMP 2,600 2,700 2,475 3,300 3,400 3,700
48,533 140,959 144,148 50,100 53,100 56,300
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 550 3,290 9,883 100 100 110
4211 - MOTOR FUELS 357 393 230 1,760 460 460
Total Category: COMMODITIES 907 3,683 10,113 1,860 560 570
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 800 800 900 1,100 1,200 1,300
4301 - ENGINEERING SVS 0 3,672 886 0 0 0
4305 - FEES FOR SERVICE 2,719 4,039 3,483 3,500 3,500 3,600
4310 - COMMUNICATION 3,944 3,377 1,296 3,710 3,820 3,940
4311 - POSTAGE 408 0 0 0 0 0
4360 - UTILITIES 785 761 331 1,030 1,060 1,100
4370 - MAINT-REPAIR/EQ 190 7,529 350 9,970 9,670 9,960
4371 - MAINT-REPAIR/OTH 0 5,850 0 0 0 0
4375 - CHARGE-FLEET MNT 5,517 13,348 2,293 1,960 11,300 11,870
4380 - RENTAL/LEASE 0 1,768 0 0 0 0
4401 - DUES & SUBS 300 449 199 450 450 450
4403 - TRAVEL/TRAIN/CON 1,816 941 1,613 1,380 2,020 2,080
4449 - OTHER CONTRACT 0 0 6,084 0 0 0
Total Category: CONTRACTUAL SERVICES 16,479 42,533 17,435 23,100 33,020 34,300
Category: CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 49,739 107,467 65,912 39,500 0 21,000
Total Category: CAPITAL OUTLAY 49,739 107,467 65,912 39,500 0 21,000
Total Department: 15 - EMERGENCY PREPAREDN 115,658 294,642 237,609 114,560 86,680 112,170
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 0400
Total Category: PERSONAL SERVICES
73
FORFEITURES/SEIZURE
PUBLIC SAFETY
Department: Public Safety (Fund #: 240)
Program: Forfeitures/Seizure (Program #: 0552, 0554)
Program Description
Under the authority of Federal and State statutes, the police department initiates asset forfeiture
actions against those who commit designated felony offenses, controlled substance violations, and
designated DUI violations. Forfeiture activities are classified as DUI or Criminal: each has specific
regulated uses.
Budget Commentary
• Fund equipment for Crime Scene Team.
• Use available funds to upgrade/replace equipment and technology.
74
2022 2023 2024 2024 2025 2026
Actual Actual Estimate Budget Budget Budget
Fund: 240 - FORFEITURE/SEIZURE
Category: REVENUE
3349 - COUNTY AID 26,000 0 0 0 0 0
3538 - CRIMINAL FORFEITURE 18,135 9,736 3,555 8,000 8,000 8,000
3540 - DUI FORFEITURE REVENUE 12,675 1,203 719 8,000 8,000 8,000
3541 - CRIMINAL STIPULATION 4,869 3,775 0 8,000 8,000 8,000
3810 - INVEST INTEREST (3,241)3,041 302 0 0 0
3816 - REFUND & REIMBRS 806 104 0 0 0 0
3965 - LEASE ISSUANCE PROCEEDS 0 238,406 0 0 0 0
59,245 256,264 4,576 24,000 24,000 24,000
Category: EXPENDITURES
4200 - COMMODITIES 9,350 28,640 0 4,880 1,000 2,000
4300 - CONTRACTUAL SERVICES 19,669 3,779 1,167 21,990 19,340 19,930
4500 - CAPITAL OUTLAY 31,906 288,406 0 5,030 2,000 2,000
Total Category: EXPENDITURES 60,925 320,824 1,167 31,900 22,340 23,930
FUND BALANCE, BEGINNING YEAR 72,711 71,031 6,470 6,470 9,879 11,539
NET INCREASE (DECREASE)(1,680)(64,561)3,409 (7,900)1,660 70
FUND BALANCE, END OF YEAR 71,031 6,470 9,879 (1,430)11,539 11,609
City of Cottage Grove Annual BudgetFund 240 - Forfeiture/Seizure
Summary of Revenues & Expenditures
Total Category: REVENUE
75
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 21 - FORFEITURE/SEIZURE
Category: COMMODITIES
4280 - CAPITAL OUTLAY <$5,000 9,350 28,640 0 4,880 1,000 2,000
Total Category: COMMODITIES 9,350 28,640 0 4,880 1,000 2,000
Category: CONTRACTUAL SERVICES
4302 - LEGAL SERVICE 1,851 579 523 6,010 6,190 6,380
4305 - FEES FOR SERVICE 50 0 0 100 100 100
4310 - COMMUNICATION 0 0 0 420 430 450
4341 - ADVER/PUBLISH 0 0 0 640 660 680
4370 - MAINT-REPAIR/EQ 0 0 0 0 0 3,180
4390 - VICTIM/WITNESS 1,914 959 180 3,000 3,090 4,500
4391 - COUNTY DEFENDENT 6,636 2,116 360 4,240 4,370 1,120
4403 - TRAVEL/TRAIN/CON 0 0 0 1,060 1,080 3,520
4449 - OTHER CONTRACT 9,217 125 104 6,520 3,420 0
Total Category: CONTRACTUAL SERVICES 19,669 3,779 1,167 21,990 19,340 19,930
Category: CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 31,906 0 0 0 0 0
4540 - OTHER CAP OUTLAY 0 238,406 0 5,030 2,000 2,000
4630 - OTHER PAYMENTS 50,000
Total Category: CAPITAL OUTLAY 31,906 288,406 0 5,030 2,000 2,000
Total Department: 21 - FORFEITURE/SEIZURE 60,925 320,824 1,167 31,900 22,340 23,930
City of Cottage Grove Annual BudgetFund 240 - Forfeiture/Seizure
Detail of Expenditures-Program 0552 & 0554
76
O PIOID SETTLEMENT
PUBLIC SAFETY
Department: Public Safety (Fund #: 245)
Program: Opioid Settlement (Program #: 0572)
Program Description
The State of Minnesota and numerous Minnesota cities and counties joined with thousands of local
governments across the country to file lawsuits against opioid manufacturer and pharmaceutical
distribution companies for their misconduct. The State of Minnesota received a share of funds that
have been distributed to individual governments, including the City of Cottage Grove, from settlements
in the national opioid litigation.
Budget Commentary
• Partner with Washington County to identify and hire an embedded social worker to work as a
co-responder with our Case Management Unit.
• Work with community groups to provide classes for awareness and Naloxone administration to
save lives.
• Continue Naloxone training to our Public Works and Parks and Recreation staff in addition to
equipping them with Naloxone kits.
• Cottage Grove Fire/EMS recently created a Community Paramedic Program. Cottage Grove has
the primary service area (PSA) for Cottage Grove, St. Paul Park, Newport, and Grey Cloud Island.
With the recent addition of the Community Paramedic Program, we are looking at ways of
providing services without always needing to bring people to the hospital.
77
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 245 - OPIOID SETTLMENT
Category: REVENUE
3615 - SETTLEMENTS 0 152,352 175,418 0 26,500 26,500
3810 - INVEST INTEREST 76 6,293 8,244 0 0 0
76 158,644 183,662 0 26,500 26,500
Category: EXPENDITURES
4300 - CONTRACTUAL SERVICES 0 0 0 0 137,400 137,400
Total Category: EXPENDITURES 0 0 0 0 137,400 137,400
FUND BALANCE, BEGINNING YEAR 0 76 158,720 158,720 342,382 231,482
NET INCREASE (DECREASE)76 158,644 183,662 0 (110,900)(110,900)
FUND BALANCE, END OF YEAR 76 158,720 342,382 158,720 231,482 120,582
City of Cottage Grove Annual Budget
Fund 245 - Opioid Settlment
Summary of Revenues & Expenditures
Total Category: REVENUE
78
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 00 - OPIOID SETTLEMENT
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 0 0 0 0 137,400 137,400
Total Department: 00 - OPIOID SETTLEMENT 0 0 0 0 137,400 137,400
City of Cottage Grove Annual BudgetFund 245 - Opioid Settlment
Detail of Expenditures-Program 0572
79
EMS/AMBULANCE
PUBLIC SAFETY
Department: Public Safety (Fund #: 660)
Program: EMS/Ambulance (Program #: 0600)
Program Description
To provide Emergency Medical Services, including emergency medical treatment and transport,
participate in public education and community awareness efforts to promote first aid skills, healthy
living, and accident reduction.
Budget Commentary
An ambulance was ordered in 2022 and it is ancipated that it will arrive in 2025. It has been included
in the 2025 EMS Budget. Also included in the 2025 budget is $36,000 for an accelerated recruitment
program for medic training and will be funded through the General Fund Fire budget.
80
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 660 - EMS/AMBULANCE
Category: REVENUE
3310 - FEDERAL GRANTS 0 551 0 0 0 0
3349 - COUNTY AID 6,750 0 0 0 0 0
3534 - SOWASHCO SERVICE 5,546,504 6,625,656 4,741,949 6,213,500 6,807,200 7,220,160
3550 - NON-DISCRETIONARY WRITE OFFS (3,758,492)(3,647,977)(2,524,365)(3,231,020)(3,852,100)(3,967,600)
3810 - INVEST INTEREST (72)0 0 0 0 0
3812 - DONATE & CONTRI 500 500 0 0 0 0
3813 - SALE OF GOODS 0 0 0 0 0 0
3816 - REFUND & REIMBRS 70,142 6,804 9,654 0 0 0
1,865,331 2,985,534 2,227,238 2,982,480 2,955,100 3,252,560
Category: EXPENDITURES
4100 - PERSONAL SERVICES 1,790,345 1,899,148 1,176,067 1,810,725 2,031,700 2,175,200
4200 - COMMODITIES 93,778 80,965 71,865 99,260 106,450 108,880
4300 - CONTRACTUAL SERVICES 260,588 363,071 276,103 532,540 533,420 553,810
4500 - CAPITAL OUTLAY 0 0 0 305,000 0 0
4720 - DEPRECIATION 91,071 83,168 0 0 0 0
4730 - MISCELLANEOUS 480,000 793,398 82,267 434,945 576,800 594,100
4999 - TRANSFERS 97,850 100,800 77,869 103,825 106,940 110,100
Total Category: EXPENDITURES 2,813,632 3,320,550 1,684,171 3,286,295 3,355,310 3,542,090
FUND BALANCE, BEGINNING OF YEAR 1,781,270 832,969 497,953 194,138 (206,072)
NET INCREASE (DECREASE)(948,301)(335,016)543,067 (303,815)(400,210)(289,530)
FUND BALANCE, END OF YEAR 832,969 497,953 194,138 (206,072)(495,602)
City of Cottage Grove Annual BudgetFund 660 - EMS/Ambulance
Summary of Revenues & Expenditures
Total Category: REVENUE
81
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 24 - EMS/AMBULANCE
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 860,047 921,188 573,115 1,103,800 1,179,500 1,259,400
4110 - OVERTIME F. T.184,425 121,070 147,375 37,500 81,800 86,700
4120 - SAL-P.T./TEMP 239,431 235,722 119,724 214,500 244,000 260,200
4121 - O.T. - P.T./TEMP 12,946 10,367 17,165 0 0 0
4140 - PENSIONS 97,341 198,362 0 0 0 0
4141 - PERA 175,744 182,880 134,598 198,650 237,300 253,600
4142 - FICA 33,832 33,731 21,133 39,000 39,000 41,500
4144 - HEALTH INSURANCE 109,578 124,128 99,563 132,750 151,800 166,700
4148 - WORKERS COMP 77,000 71,700 63,394 84,525 98,300 107,100
1,790,345 1,899,148 1,176,067 1,810,725 2,031,700 2,175,200
Category: COMMODITIES
4200 - OFFICE SUPPLIES 191 0 0 0 0 0
4210 - OP SUPPLY-OTHER 56,734 43,152 40,401 56,010 57,690 59,420
4211 - MOTOR FUELS 30,713 29,742 20,604 28,500 33,570 33,810
4217 - CLOTHING/UNIFORM 5,641 8,071 10,860 14,750 15,190 15,650
4280 - CAPITAL OUTLAY <$5,000 500 0 0 0 0 0
Total Category: COMMODITIES 93,778 80,965 71,865 99,260 106,450 108,880
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 17,568 20,232 17,323 28,760 29,620 30,510
4302 - LEGAL SERVICE 2,632 1,095 2,536 0 0 0
4305 - FEES FOR SERVICE 83,735 99,769 66,316 149,990 154,410 159,130
4309 - CREDIT CARD FEES 4,632 1,740 268 6,000 6,180 6,365
4310 - COMMUNICATION 15,586 15,199 5,739 16,870 17,380 17,900
4311 - POSTAGE 380 80 0 0 0 0
4321 - DATA PROCESSING 45,000 108,400 75,075 100,100 88,500 92,900
4340 - PRINTING 28 0 0 0 0 0
4350 - INSURANCE CHARGE 8,300 9,000 10,125 13,500 14,900 16,100
4370 - MAINT-REPAIR/EQ 20,097 21,013 7,454 37,870 39,010 40,175
4372 - MAINT-REPAIR/BLD 0 23,996 0 38,730 7,400 7,600
4373-BLDG MAINT LABOR ALLOC 0 0 25,500 0 36,600 38,400
4375 - CHARGE-FLEET MNT 41,623 52,066 52,607 59,920 56,200 59,010
4380 - RENTAL/LEASE 0 0 0 53,000 54,590 56,230
4401 - DUES & SUBS 2,902 1,796 1,268 5,300 3,500 5,620
4403 - TRAVEL/TRAIN/CON 18,106 8,685 11,529 22,500 25,130 23,870
4449 - OTHER CONTRACT 0 0 363 0 0 0
Total Category: CONTRACTUAL SERVICES 260,588 363,071 276,103 532,540 533,420 553,810
Category: CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 0 0 0 305,000 0 0
Total Category: CAPITAL OUTLAY 0 0 0 305,000 0 0
Category: MISCELLANEOUS
4738 - BAD DEBTS 480,000 793,398 82,267 434,945 576,800 594,100
Total Category: MISCELLANEOUS 480,000 793,398 82,267 434,945 576,800 594,100
City of Cottage Grove Annual BudgetFund 660 - EMS/Ambulance
Detail of Expenditures-Program 0600
Total Category: PERSONAL SERVICES
82
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 24 - EMS/AMBULANCE
City of Cottage Grove Annual BudgetFund 660 - EMS/Ambulance
Detail of Expenditures-Program 0600
Category: DEPRECIATION
4721 - DEPRECIATION-PURCHASED 91,071 83,168 0 0 0 0
Total Category: DEPRECIATION 91,071 83,168 0 0 0 0
Category: TRANSFERS
4700 - TRANSFERS OUT 97,850 100,800 77,869 103,825 106,940 110,100
Total Category: TRANSFERS 97,850 100,800 77,869 103,825 106,940 110,100
Total Department: 24 - EMS/AMBULANCE 2,722,561 3,237,382 1,684,171 3,286,295 3,355,310 3,542,090
83
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84
PUBLIC WORKS
DEPARTMENT
Department Overview
The Public Works Department is responsible for operating and maintaining City infrastructure. The
department is made up of fifteen divisions, including Engineering, Streets, Signs, Snow Removal, Public
Works Administration, Forestry, Stormwater, Sewer, Water, Streetlights, Building Maintenance,
Sealcoating, Recycling, Equipment Replacement, and Fleet.
Mission Statement
To provide necessary services to residents, businesses, and visitors by delivering well-planned, cost-
effective support that promotes public health, personal safety, and economic vitality in a manner that
preserves the City’s infrastructure for future generations.
Service Areas
• Streets
• Signs
• Snow removal
• Public works
administration
• Forestry
• Building maintenance
• Recycling program
• Equipment replacement
• Stormwater
• Sewer
• Water
• Streetlights
• Engineering
• Fleet
• Sealcoating
2023-2024 Department Accomplishments
• Continued to deliver quality drinking water to all customers.
• Brought online two additional temporary water treatment plants at Well # 9 and Well # 11.
• Continued to replace aging water meters, both residential and commercial, throughout the city.
• Maintained the city sanitary sewer system, along with two lift stations. This practice has
resulted in no insurance claims for sewer backup.
• Implemented the 14th snowplow route.
• Repaired potholes before June 1.
• Continued work on storm water GIS.
• Tree Trimming below 9” before snow and replaced 108 Blvd Tree in the spring.
• Hired a new employee in the Building Maintenance Division in early 2024.
• Added two new dump trucks to the fleet after waiting almost two years for them to be built.
• Completed 1,610 work order in the fleet division and 502 in the building maintenance division
through 2023, both are the most for any given year.
• Completed the East Point Douglas and Jamaica Ave project.
• Initiated and working to complete an updated 10-year plan for pavement management, mill
and overlay, and thin overlay projects.
• Achieved GreenSteps Level 4 and 5 for a second year.
85
PUBLIC WORKS
DEPARTMENT
2025 Department Goals and Strategic Initiatives
• Begin construction of the Low Zone Water Tower.
• Continue implementing the sanitary sewer maintenance program throughout the city. This 5–
7-year plan will be carried out with a combination of in house, contracted cleaning, and root
foaming.
• Continue working on the Low Zone and Intermediate Zone permanent water treatment plants.
• Move the Utility division into the New Utilities & Engineering Division Building.
• Utilize sprayer patcher for minor repairs of gate valves, manhole cover and potholes.
• Clean all stormwater sumps out before Oct 1.
• Inspection/Monitoring of stormwater system is following MS4 permit.
• Inspect and tuckpoint 20% of catch basins to prevent costly failures.
• Pave over 2,000 tons of asphalt by end of August and repair potholes before June 1.
• Training more backup plow truck operators.
• Transition some of the new equipment installation that was previously outsourced to our in-
house mechanics.
• Train and develop a new mechanic and manage a successful shop remodel if approved by
council.
• Continue updating the capital improvement plan for each City owned facility.
• Successfully finish out the construction and start-up of the Low Zone Water Treatment Plant.
• Kick-off a Safe Streets and Roads for All (SS4A) plan development.
• Continue to support the County’s design work for the future 100th Street Extension.
• Continue to pursue funding sources for 100th Street Extension, Shoppes at Cottage View, and
80th Street.
Budget Commentary
Streets – Continue the thin overlay program with 2,000 tons of asphalt paving planned for 2025.
Maintaining safe roads for the city.
Snow – Monitor the use of treated salt on one truck with a 20% reduction of pounds per lane mile.
Training more backup plow truck operators.
Signs – Make and install new street name signs in new developments in a timely manner.
Forestry – Need $50,000.00 per year to treat 500 Ash trees to stay on a 3-year rotation. Increase of the
cost of trimming Blvd trees and the number of trees to trim. $50,000.00 increase for a total of
$168,080.00 to trim trees and switch to a six-year trimming cycle, instead of a five-year cycle. It would
take an additional budget increase of $81,000.00 to maintain the five-year cycle.
86
PUBLIC WORKS
DEPARTMENT
Engineering – Engineering will fund a portion of the requested part-time administrative position at the
Utilities & Engineering Division Building.
Personnel Schedule
2024
Budget
2025
Budget
2026
Budget
General Fund:
Public Works Director 1.00 1.00 1.00
Superintendent 1.00 1.00 1.00
Working Foreman 1.00 1.00 1.00
Lead Worker 1.00 1.00 1.00
Public Service Worker 10.00 10.00 10.00
City Forester 1.00 1.00 1.00
Administrative Secretary 1.00 1.00 1.00
City Engineer 1.00 1.00 1.00
Assistant City Engineer 1.00 1.00 1.00
Project Engineer 1.00 1.00 1.00
Graduate Engineer 1.00 1.00 1.00
GIS Technician 1.00 1.00 1.00
Seasonals (FTE) 10-560 hr & 2-1040 hr 3.69 3.69 3.69
Utility Funds:
Superintendent 1.00 1.00 1.00
Working Foreman 1.00 1.00 1.00
Lead Worker 2.00 2.00 2.00
Public Service Workers 10.00 11.00 11.00
Secretary 1.00 1.72 1.72
Seasonals (FTE) 2-560 hr & 2-1040 hr 1.54 1.54 1.54
Fleet and Facilities Fund:
Fleet & Facilities Manager 1.00 1.00 1.00
Working Foreman-Fleet 1.00 1.00 1.00
Lead Worker-Fleet and Facilities 2.00 2.00 2.00
Mechanic 2.00 3.00 3.00
Public Service Worker 1.00 1.00 1.00
Admin Tech-Fleet 1.00 1.00 1.00
49.23 51.95 51.95
87
PUBLIC WORKS
DEPARTMENT
Impact/Outcome Measures
Actual Actual Actual Estimated Projected
Item 2021 2022 2023 2024 2025
Streets
Right-of Way Permits 127 143 175 180 175
Street PASER Rating n/a 7.1 7.1 7.1 7.2
Miles-Sidewalks/Trails 89.00 91.24 96.00 100 100
Number of cul-de-sacs 364 395 400 402 405
Miles-Plowed Roads 176.0 181.46 182.85 184 186
Miles-Painted Roads 10.75 11.15 58 58 59
Miles- Curb &Gutter 274.45 281.89 286.20 290.20 290.20
Road Salt/tons 2,817 3,450 873 3500 3500
Tons of Treated Salt 680 600 200 600 600
Tons of Sand 0 180 0 100 100
Average Salt per Call- Out/tons 92 72 69.5 80 80
Miles of Storm Sewer 122.53 128.06 132.49 134.50 134.50
Streets Work Orders 489 526 887 600 625
Forestry
Tree Related Work Orders 612 480 588 610 625
Utilities
Miles of Sanitary Sewer 153.29 157.69 160.50 162 164
Miles of Watermains 182.34 191.84 196.14 200 202
Utilities Work Orders 1,052 1,247 979 1,000 1,025
New Construction 452 590 311 350 350
OPUS Service Orders 1,840 1,874 1,389 1,400 1,425
CBI/PF/SF Inspections 1,175 1,498 1,015 1,030 1,076
Number of Streetlights 3,071 3,153 3,234 3,315 3,396
Streetlight Work Orders 496 502 536 570 604
Fleet & Facilities Maintenance
Fleet Work Orders 1,041 1,102 1,187 1,300 1,400
Direct Hours Charged to Fleet 4,476 4,669 5,936 6,000 7,500
Facility Maintenance Service Requests 261 480 502 600 650
Facility Maintenance Hours Charged 3,617 4,795 4,251 4,300 4,400
88
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 14 - ENGINEERING
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 250,808 342,304 308,308 418,600 468,600 496,500
4120 - SAL-P.T./TEMP 0 0 0 8,400 8,400 8,400
4141 - PERA 18,476 24,944 22,973 31,400 35,000 37,200
4142 - FICA 18,194 24,068 21,650 32,600 36,400 38,500
4144 - HEALTH INSURANCE 30,800 39,400 32,850 43,800 48,200 52,900
4148 - WORKERS COMP 1,800 2,400 2,175 2,900 3,200 3,400
320,078 433,115 387,956 537,700 599,800 636,900
Category: COMMODITIES
4200 - OFFICE SUPPLIES 0 0 55 0 0 0
4210 - OP SUPPLY-OTHER 56 60 194 0 0 0
4211 - MOTOR FUELS 2,542 1,654 880 2,800 2,840 2,860
4217 - CLOTHING/UNIFORM 0 193 38 250 260 270
Total Category: COMMODITIES 2,598 1,907 1,167 3,050 3,100 3,130
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 0 50 50 0 0 0
4301 - ENGINEERING SVS 129,113 75,957 28,710 39,070 40,240 41,450
4305 - FEES FOR SERVICE 0 62 99 0 0 0
4310 - COMMUNICATION 1,553 1,824 1,875 2,280 2,350 2,420
4321 - DATA PROCESSING 18,000 27,800 24,525 32,700 41,900 44,000
4340 - PRINTING 0 55 0 0 0 0
4375 - CHARGE-FLEET MNT 1,787 2,272 1,419 5,320 5,000 5,250
4401 - DUES & SUBS 897 931 468 2,270 2,340 2,410
4403 - TRAVEL/TRAIN/CON 2,534 3,873 5,100 6,180 6,360 6,550
4449 - OTHER CONTRACT 58 0 61 0 0 0
Total Category: CONTRACTUAL SERVICES 153,942 112,824 62,306 87,820 98,190 102,080
Total Department: 14 - ENGINEERING 476,618 547,846 451,429 628,570 701,090 742,110
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 2040
Total Category: PERSONAL SERVICES
89
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 31 - STREETS MAINTENANCE
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 663,401 721,115 569,671 763,900 856,500 913,100
4110 - OVERTIME F. T.24,008 33,321 15,434 31,400 31,400 33,300
4120 - SAL-P.T./TEMP 77,845 73,156 85,263 85,700 90,000 95,400
4141 - PERA 51,324 55,864 43,831 59,700 66,700 70,800
4142 - FICA 52,744 57,404 46,234 67,500 74,900 79,500
4144 - HEALTH INSURANCE 75,330 119,800 102,150 136,200 149,900 164,900
4147 - UNEMPLOYMENT 9,902 2,349 571 0 0 0
4148 - WORKERS COMP 65,000 59,200 56,100 74,800 83,100 90,600
1,019,555 1,122,208 919,254 1,219,200 1,352,500 1,447,600
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 10,952 13,445 13,269 11,300 11,640 11,990
4211 - MOTOR FUELS 73,365 71,870 52,003 66,100 76,760 77,320
4212 - LUB/ADD 0 580 205 200 210 210
4216 - FERTILIZER/CHEM 7,313 9,060 2,861 9,800 10,100 10,400
4217 - CLOTHING/UNIFORM 8,446 5,945 3,835 9,400 11,880 9,970
4231 - SMALL TOOLS 2,766 1,582 33 2,800 2,880 2,970
4270 - OP SUP-VEH/EQ 153 151 212 0 0 0
4271 - OP SUP-OTHER IMP 164,400 193,566 175,697 206,600 200,730 207,120
Total Category: COMMODITIES 267,395 296,199 248,114 306,200 314,200 319,980
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 4,798 1,601 2,942 4,300 4,430 4,560
4301 - ENGINEERING SVS 7,305 3,369 458 9,200 9,480 9,760
4305 - FEES FOR SERVICE 23,076 1,496 16,140 24,300 25,030 25,780
4310 - COMMUNICATION 9,537 8,580 5,414 9,600 9,890 10,180
4341 - ADVER/PUBLISH 0 0 0 400 410 420
4350 - INSURANCE CHARGE 12,460 13,600 15,300 20,400 22,400 24,200
4370 - MAINT-REPAIR/EQ 0 0 0 0 0 0
4371 - MAINT-REPAIR/OTH 1,741 4,507 1,348 9,600 9,890 10,180
4375 - CHARGE-FLEET MNT 217,903 462,197 285,341 392,980 408,100 428,510
4380 - RENTAL/LEASE 22,397 17,588 16,544 27,400 40,280 41,130
4401 - DUES & SUBS 172 1,119 258 800 820 850
4403 - TRAVEL/TRAIN/CON 7,936 13,649 9,208 20,100 20,700 21,320
4405 - CLEAN/WASTE REMV 22,855 27,667 25,303 3,200 3,300 3,400
4449 - OTHER CONTRACT 616 0 689 600 620 640
Total Category: CONTRACTUAL SERVICES 330,796 555,373 378,944 522,880 555,350 580,930
Total Department: 31 - STREETS MAINTENANCE 1,617,746 1,973,780 1,546,312 2,048,280 2,222,050 2,348,510
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 1200
Total Category: PERSONAL SERVICES
90
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 32 - TRAFFIC SIGNS
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 66,455 64,160 47,011 86,900 95,700 101,400
4110 - OVERTIME F. T.1,056 2,729 883 1,400 1,400 1,400
4120 - SAL-P.T./TEMP 18,514 14,284 0 17,900 17,900 17,900
4141 - PERA 4,453 4,997 3,592 6,500 7,300 7,700
4142 - FICA 5,355 5,778 3,356 8,200 8,800 9,200
4144 - HEALTH INSURANCE 17,850 13,000 10,800 14,400 15,800 17,600
4148 - WORKERS COMP 9,000 7,200 6,675 8,900 9,800 10,600
122,683 112,148 72,318 144,200 156,700 165,800
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 29,153 23,227 16,852 30,100 31,000 31,930
4211 - MOTOR FUELS 2,572 2,287 1,924 3,400 3,120 3,140
4217 - CLOTHING/UNIFORM 458 252 22 640 860 680
4231 - SMALL TOOLS 240 835 9 1,300 1,340 1,380
Total Category: COMMODITIES 32,423 26,601 18,807 35,440 36,320 37,130
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 516 0 37 0 0 0
4305 - FEES FOR SERVICE 44,059 53,045 61,452 61,000 62,830 64,710
4310 - COMMUNICATION 180 24 0 540 550 570
4350 - INSURANCE CHARGE 1,040 1,100 1,275 1,700 1,900 2,100
4371 - MAINT-REPAIR/OTH 0 0 0 0 0 0
4375 - CHARGE-FLEET MNT 10,892 23,110 10,976 15,260 20,400 21,420
4403 - TRAVEL/TRAIN/CON 736 975 1,478 1,700 1,750 1,800
4449 - OTHER CONTRACT 58 0 61 0 0 0
Total Category: CONTRACTUAL SERVICES 57,481 78,254 75,278 80,200 87,430 90,600
Total Department: 32 - TRAFFIC SIGNS 212,586 217,002 166,403 259,840 280,450 293,530
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 1260
Total Category: PERSONAL SERVICES
91
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 34 - SNOWPLOWING
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 104,172 120,038 19,062 144,720 152,000 155,100
4110 - OVERTIME F. T.101,461 81,396 25,687 91,980 92,000 97,500
4141 - PERA 15,402 15,081 3,356 17,800 18,200 18,900
4142 - FICA 14,199 13,920 3,069 18,000 18,600 19,400
4144 - HEALTH INSURANCE 18,500 0 0 0 0 0
4148 - WORKERS COMP 23,000 13,800 12,000 16,000 16,600 17,600
276,734 244,235 63,173 288,500 297,400 308,500
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 307,985 260,976 268,723 304,280 313,400 322,810
4211 - MOTOR FUELS 53,248 60,411 27,953 64,900 62,970 63,430
4271 - OP SUP-OTHER IMP 0 0 0 0 0 0
Total Category: COMMODITIES 361,233 321,387 296,676 369,180 376,370 386,240
Category: CONTRACTUAL SERVICES
4305 - FEES FOR SERVICE 0 0 0 600 620 640
4350 - INSURANCE CHARGE 7,940 8,700 9,825 13,100 14,400 15,600
4375 - CHARGE-FLEET MNT 246,708 333,506 119,346 342,020 348,100 365,510
4380 - RENTAL/LEASE 0 0 0 2,700 2,780 2,860
4403 - TRAVEL/TRAIN/CON 34 5,035 0 2,900 2,990 3,080
Total Category: CONTRACTUAL SERVICES 254,682 347,241 129,171 361,320 368,890 387,690
Total Department: 34 - SNOWPLOWING 892,650 912,863 489,020 1,019,000 1,042,660 1,082,430
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 1290
Total Category: PERSONAL SERVICES
92
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 35 - PUBLIC WORKS ADMIN
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 178,729 191,492 146,833 212,520 242,200 260,000
4110 - OVERTIME F. T.9,014 9,629 5,563 10,000 10,000 10,600
4120 - SAL-P.T./TEMP 5,509 2,616 4,429 0 0 0
4141 - PERA 13,858 14,831 11,732 16,800 19,100 20,400
4142 - FICA 13,086 14,007 10,676 17,440 19,300 20,700
4144 - HEALTH INSURANCE 34,180 20,600 18,900 25,200 27,600 30,500
4148 - WORKERS COMP 1,470 1,100 1,050 1,400 2,800 3,100
255,845 254,275 199,183 283,360 321,000 345,300
Category: COMMODITIES
4200 - OFFICE SUPPLIES 4,114 3,760 2,936 4,600 4,740 4,880
4210 - OP SUPPLY-OTHER 4,712 7,892 4,186 7,200 7,410 7,640
4211 - MOTOR FUELS 0 20 0 0 0 0
4217 - CLOTHING/UNIFORM 0 155 0 150 150 160
4270 - OP SUP-VEH/EQ 41 562 1,195 0 0 0
4272 - OP SUP-BUILDINGS 1,944 4,652 3,767 4,600 4,740 4,880
4280 - CAPITAL OUTLAY <$5,000 611 0 0 0 0 0
Total Category: COMMODITIES 11,421 17,041 12,083 16,550 17,040 17,560
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 180 110 50 210 220 220
4301 - ENGINEERING SVS 0 0 0 1,060 1,090 1,120
4305 - FEES FOR SERVICE 20,903 17,657 13,096 15,000 15,450 15,920
4310 - COMMUNICATION 1,298 1,545 1,418 1,030 1,060 1,090
4311 - POSTAGE 740 1,033 350 1,000 1,030 1,060
4321 - DATA PROCESSING 20,000 38,100 29,850 39,800 81,200 85,300
4340 - PRINTING 80 55 50 210 220 220
4341 - ADVER/PUBLISH 0 0 0 110 110 120
4350 - INSURANCE CHARGE 7,940 8,700 9,825 13,100 14,400 15,600
4360 - UTILITIES 64,761 61,536 10,062 22,000 66,000 68,600
4370 - MAINT-REPAIR/EQ 0 1,928 1,462 5,300 5,460 5,620
4372 - MAINT-REPAIR/BLD 60,606 86,452 26,018 61,500 42,300 39,000
4373 - BUILDING MAINT LABOR ALLOC 0 0 25,155 0 74,200 77,900
4375 - CHARGE-FLEET MNT 0 0 0 6,860 0 0
4380 - RENTAL/LEASE 11,111 9,710 6,611 6,300 6,500 6,680
4401 - DUES & SUBS 269 378 918 740 760 790
4403 - TRAVEL/TRAIN/CON 407 3,224 2,825 3,800 3,900 4,030
4405 - CLEAN/WASTE REMV 13,460 21,631 6,291 7,600 25,200 24,100
4449 - OTHER CONTRACT 0 0 109 0 0 0
Total Category: CONTRACTUAL SERVICES 201,754 252,059 134,090 185,620 339,100 347,370
Total Department: 35 - PUBLIC WORKS ADMIN 469,020 523,374 345,356 485,530 677,140 710,230
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 2005
Total Category: PERSONAL SERVICES
93
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 36 - FORESTRY
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 62,962 69,494 39,551 91,900 103,300 110,200
4110 - OVERTIME F. T.22 653 0 3,000 3,000 3,100
4120 - SAL-P.T./TEMP 16,955 18,320 18,313 15,700 16,500 17,500
4141 - PERA 4,717 5,250 3,015 8,200 9,200 9,700
4142 - FICA 5,642 6,294 3,869 8,500 9,400 9,900
4144 - HEALTH INSURANCE 9,750 13,000 10,800 14,400 15,800 17,500
4148 - WORKERS COMP 5,600 6,200 5,775 7,700 8,400 9,300
105,647 119,211 81,323 149,400 165,600 177,200
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 31,043 25,608 8,184 30,600 31,520 32,460
4211 - MOTOR FUELS 1,104 3,704 3,564 1,860 2,560 2,570
4216 - FERTILIZER/CHEM 0 0 35,294 30,000 49,070 50,000
4217 - CLOTHING/UNIFORM 560 491 787 640 860 680
4231 - SMALL TOOLS 1,546 1,592 954 1,800 1,850 1,910
Total Category: COMMODITIES 34,253 31,394 48,783 64,900 85,860 87,620
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 125 137 374 200 210 210
4305 - FEES FOR SERVICE 70,825 101,422 207,968 182,600 218,080 245,220
4310 - COMMUNICATION 938 735 572 1,000 1,030 1,060
4350 - INSURANCE CHARGE 1,040 1,100 1,275 1,700 1,900 2,100
4375 - CHARGE-FLEET MNT 8,636 35,254 25,542 11,340 26,300 27,620
4380 - RENTAL/LEASE 0 0 0 2,800 2,880 2,970
4401 - DUES & SUBS 0 0 0 400 410 420
4403 - TRAVEL/TRAIN/CON 698 1,200 1,486 2,000 2,060 2,120
4449 - OTHER CONTRACT 119,282 27,570 61 0 0 0
Total Category: CONTRACTUAL SERVICES 201,543 167,418 237,278 202,040 252,870 281,720
Total Department: 36 - FORESTRY 341,444 318,023 367,384 416,340 504,330 546,540
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 2200
Total Category: PERSONAL SERVICES
94
RECYCLING
PUBLIC WORKS
Department: Public Works (Fund #: 215)
Program: Recycling (Program #: 1900)
Program Description
This function seeks to create an environmentally focused and sustainable organization that maintains
an active presence in the community to educate about alternatives for disposing of household items
that could be recycled, reduced, or reused. The program expenditures are fully funded through an
annual grant from Washington County.
Budget Commentary
The 2025 recycling budget is based on the anticapted annual recycling grant from Washington County.
Through these grant funds, the City will continue to promote recycling throughout the community
through educational and incentive programs. The City foods scraps program will continue to be
operated as the County fully implements food scraps recycling through residential waste service.
95
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 215 - RECYCLING
Category: REVENUE
3349 - COUNTY AID 56,210 56,734 57,930 57,000 57,000 59,000
3810 - INVEST INTEREST (2,244)5,131 5,432 500 500 500
3816 - REFUND & REIMBRS 21,000 3,880 3,500 0 3,500 3,500
74,966 65,745 66,862 57,500 61,000 63,000
Category: EXPENDITURES
4100 - PERSONAL SERVICES 34,439 35,456 21,283 43,600 47,900 50,900
4200 - COMMODITIES 2,629 1,120 857 5,000 5,150 5,300
4300 - CONTRACTUAL SERVICES 16,196 25,349 9,068 14,120 14,540 14,980
Total Category: EXPENDITURES 53,264 61,926 31,208 62,720 67,590 71,180
FUND BALANCE, BEGINNING YEAR 73,224 94,926 98,745 93,525 86,935
NET INCREASE (DECREASE)21,702 3,819 35,654 (5,220)(6,590)(8,180)
FUND BALANCE, END OF YEAR 94,926 98,745 93,525 86,935 78,755
City of Cottage Grove Annual BudgetFund 215 - Recycling
Summary of Revenues & Expenditures
Total Category: REVENUE
96
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 54 - RECYCLING
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 29,782 30,755 15,665 34,000 37,300 39,500
4141 - PERA 2,234 2,218 1,169 2,600 2,800 2,900
4142 - FICA 2,214 2,283 1,149 2,600 2,900 3,100
4144 - HEALTH INSURANCE 0 0 3,150 4,200 4,600 5,100
4148 - WORKERS COMP 210 200 150 200 300 300
34,439 35,456 21,283 43,600 47,900 50,900
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 2,629 1,120 857 5,000 5,150 5,300
Total Category: COMMODITIES 2,629 1,120 857 5,000 5,150 5,300
Category: CONTRACTUAL SERVICES
4302 - LEGAL SERVICE 1,088 448 0 0 0 0
4305 - FEES FOR SERVICE 48 0 0 2,600 2,680 2,760
4311 - POSTAGE 0 1,121 208 1,640 1,690 1,740
4340 - PRINTING 0 4,471 5,048 0 0 0
4341 - ADVER/PUBLISH 1,551 0 0 1,030 1,060 1,090
4380 - RENTAL/LEASE 7,000 11,060 0 7,000 7,210 7,430
4405 - CLEAN/WASTE REMV 6,508 8,250 3,812 0 0 0
4434 - SPECIAL EVENTS 0 0 0 1,850 1,900 1,960
Total Category: CONTRACTUAL SERVICES 16,196 25,349 9,068 14,120 14,540 14,980
Total Department: 54 - RECYCLING 53,264 61,926 31,208 62,720 67,590 71,180
City of Cottage Grove Annual BudgetFund 215 - Recycling
Detail of Expenditures-Program 1900
Total Category: PERSONAL SERVICES
97
STORMWATER
PUBLIC WORKS
Department: Public Works (Fund #: 230)
Program: Stormwater (Program #: 3200 & 3260)
Program Description
The Stormwater Utility manages the planning, maintenance, and infrastructure of the storm/surface
water system. Maintenance activities preserve existing infrastructure including but not limited to
ponds, drainage ditches, pipes, and outlets. Expenditures are also made for infrastructure
requirements of the existing system including the replacement of existing pipe and expansion of
existing ponds. Revenues are generated from charges to properties based on their
portion/contribution to the storm/surface water run-off. These fees are determined by an evaluation
of the operational costs of supporting the stormwater system, planned infrastructure repair and
reconstruction, and response to catastrophic storm handling events.
Budget Commentary
The stormwater budget includes funds used in general maintenance of the storm sewer system. Public
Works inspects numerous structures, outfall, ponds each year and performs routine maintenance as
required. 2025 Budget includes $350,000.00 for a Vac Truck split half with Utilities.
98
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 230 - STORM WATER
Category: REVENUE
3349 - COUNTY AID 27,130 0 0 0 0 0
3359 - OTHER GOV AID 159,714 165,084 0 0 0 0
3615 - SETTLEMENTS 0 17,414 0 0 0 0
3727 - PENALTIES-UTIL 6,019 7,637 5,555 5,000 5,000 5,000
3735 - STORMWATER UTILITY 1,077,670 1,124,915 829,120 1,193,360 1,246,100 1,301,000
3810 - INVEST INTEREST (98,612)107,709 100,756 10,000 23,500 46,900
3816 - REFUND & REIMBRS 0 0 0 0 0 0
1,171,921 1,422,760 935,431 1,208,360 1,274,600 1,352,900
Category: EXPENDITURES
4100 - PERSONAL SERVICES 400,896 475,159 386,987 518,960 560,600 593,600
4200 - COMMODITIES 26,063 19,882 22,131 25,425 28,610 28,670
4300 - CONTRACTUAL SERVICES 393,997 306,226 189,327 429,530 426,070 440,180
4500 - CAPITAL OUTLAY 244,426 1,187 303,983 0 350,000 0
4999 - TRANSFERS 394,046 168,129 202,844 46,450 47,850 49,300
Total Category: EXPENDITURES 1,459,428 970,583 1,105,272 1,020,365 1,413,130 1,111,750
FUND BALANCE, BEGINNING YEAR 2,347,753 2,060,246 2,512,423 2,700,418 2,561,888
NET INCREASE (DECREASE)(287,507)452,177 (169,841)187,995 (138,530)241,150
FUND BALANCE, END OF YEAR 2,060,246 2,512,423 2,700,418 2,561,888 2,803,038
City of Cottage Grove Annual BudgetFund 230 - Storm Water
Summary of Revenues & Expenditures
Total Category: REVENUE
99
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 60 - SW MAINTENANCE
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 303,344 329,189 265,844 360,400 380,200 410,000
4110 - OVERTIME F. T.6,928 18,641 10,157 9,000 18,000 9,500
4120 - SAL-P.T./TEMP 0 14,128 14,829 17,920 18,800 19,900
4141 - PERA 22,255 25,931 20,520 27,800 29,800 31,400
4142 - FICA 21,779 25,270 19,987 29,640 31,800 33,600
4144 - HEALTH INSURANCE 26,590 38,400 33,750 45,000 49,400 54,400
4148 - WORKERS COMP 20,000 23,600 21,900 29,200 32,600 34,800
400,896 475,159 386,987 518,960 560,600 593,600
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 9,592 6,316 7,801 10,000 10,300 10,610
4211 - MOTOR FUELS 4,031 4,095 5,190 4,200 4,870 4,900
4217 - CLOTHING/UNIFORM 1,015 661 928 1,925 2,580 2,040
4231 - SMALL TOOLS 181 656 8,212 700 2,000 2,000
4271 - OP SUP-OTHER IMP 2,884 8,154 0 8,600 8,860 9,120
4280 - CAPITAL OUTLAY <$5,000 8,361 0 0 0 0 0
Total Category: COMMODITIES 26,063 19,882 22,131 25,425 28,610 28,670
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 2,936 36,801 (8,018)7,000 7,210 7,430
4301 - ENGINEERING SVS 108,718 35,202 23,303 56,200 57,890 59,620
4302 - LEGAL SERVICE 0 1,058 1,064 0 0 0
4305 - FEES FOR SERVICE 19,421 6,970 8,412 20,800 21,420 22,070
4310 - COMMUNICATION 728 925 373 600 620 640
4321 - DATA PROCESSING 0 0 0 0 0 0
4341 - ADVER/PUBLISH 214 0 0 300 310 320
4371 - MAINT-REPAIR/OTH 149,737 89,842 64,502 209,000 215,260 221,730
4372 - MAINT-REPAIR/BLD 0 0 0 0 0 0
4375 - CHARGE-FLEET MNT 12,302 26,548 18,403 14,280 23,300 24,470
4380 - RENTAL/LEASE 0 1,834 0 5,000 5,150 5,300
4401 - DUES & SUBS 1,740
4403 - TRAVEL/TRAIN/CON 991 2,737 3,660 5,400 5,560 5,730
4449 - OTHER CONTRACT 39 0 41 1,100 1,130 1,170
Total Category: CONTRACTUAL SERVICES 295,085 201,917 113,480 319,680 337,850 348,480
Category: CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 0 0 301,539 0 350,000 0
4550 - PROJECT-CONTRACT 244,426 0 2,444 0 0 0
4554 -PROJECT-ROW/EASE 0 1,187 0 0 0 0
Total Category: CAPITAL OUTLAY 244,426 1,187 303,983 0 350,000 0
Category: TRANSFERS
4700 - TRANSFERS OUT 394,046 168,129 202,844 46,450 47,850 49,300
Total Category: TRANSFERS 394,046 168,129 202,844 46,450 47,850 49,300
Total Department: 60 - SW MAINTENANCE 1,360,516 866,274 1,029,425 910,515 1,324,910 1,020,050
City of Cottage Grove Annual BudgetFund 230 - Storm Water
Detail of Expenditures-Program 3200
Total Category: PERSONAL SERVICES
100
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 61 SW ADMINISTRATION
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 921 925 310 1,000 1,030 1,060
4305 - FEES FOR SERVICE 3,534 3,563 2,385 3,600 3,710 3,820
4309 - CREDIT CARD FEES 29,205 34,166 18,924 30,000 15,800 16,000
4311 - POSTAGE 5,815 6,224 4,298 6,250 6,440 6,630
4321 - DATA PROCESSING 56,003 56,274 47,920 64,300 56,400 59,200
4340 - PRINTING 3,433 3,157 2,010 4,700 4,840 4,990
Total Category: CONTRACTUAL SERVICES 98,912 104,309 75,847 109,850 88,220 91,700
Total Department: 61 SW ADMINISTRATION 98,912 104,309 75,847 109,850 88,220 91,700
City of Cottage Grove Annual BudgetFund 230 - Storm Water
Detail of Expenditures-Program 3260
101
ROADWAY MAINTENANCE
PUBLIC WORKS
Department: Public Works (Fund #: 235)
Program: Roadway and Trailway Maintenance (Program #: 1217)
Program Description
This program accounts for the activities related to mill & overlaying and crack sealing City streets,
replacement and seal coating of trails, as well as replacing damaged concrete curb & gutter and
sidewalk. These funds partially support the City’s ongoing ADA transition plan. Funding for these
activities comes from franchise fees charged to property owners on their electric and natural gas utility
bills. Expenditures from this program include the commodities, professional services, and contractual
services related to the maintenance program only. Wages for City staff time are not included.
Budget Commentary
Mill & overlay of residential streets in 2025 will follow the new mill & overlay plan, along with
Hardwood Avenue from 80th Street to 70th Street. Trail replacement will include the trails along
Hardwood Avenue from 80th Street to 70th Street. Revenues in the fund are from franchise fee
agreements with Xcel Energy and CenterPoint Energy.
102
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 235 - ROADWAY MAINTENANCE
Category: REVENUE
3017 - AGGREGATE TAX 33,044 38,775 8,722 22,000 25,000 25,000
3020 - FRANCHISE FEES 642,584 860,203 1,123,385 1,905,000 1,994,400 2,086,000
3549 - MISC PUBLIC WORK 27,829 54,121 0 0 0 0
3810 - INVEST INTEREST (31,816)9,928 25,118 10,000 0 0
3962 - DEPOSIT 26,081 34,624 1,720 0 0 0
697,723 997,650 1,158,945 1,937,000 2,019,400 2,111,000
Category: EXPENDITURES
4200 - COMMODITIES 34,585 45,675 18,313 0 0 0
4300 - CONTRACTUAL SERVICES 269,770 202,069 369,635 390,640 435,650 453,680
4500 - CAPITAL OUTLAY 1,159,043 496,681 1,005,708 1,404,000 1,448,350 1,525,320
Total Category: EXPENDITURES 1,463,398 744,425 1,393,656 1,794,640 1,884,000 1,979,000
FUND BALANCE, BEGINNING YEAR 996,394 230,720 483,944 626,304 761,704
NET INCREASE (DECREASE)(765,674)253,225 (234,711)142,360 135,400 132,000
FUND BALANCE, END OF YEAR 230,720 483,944 626,304 761,704 893,704
City of Cottage Grove Annual BudgetFund 235 - Roadway Maintenance
Summary of Revenues & Expenditures
Total Category: REVENUE
103
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 00 - ROADWAY MAINTENANCE
Category: COMMODITIES
4271 - OP SUP-OTHER IMP 34,585 45,675 18,313 0 0 0
Total Category: COMMODITIES 34,585 45,675 18,313 0 0 0
Category: CONTRACTUAL SERVICES
4301 - ENGINEERING SVS 127,725 49,934 138,664 150,000 158,000 166,000
4302 - LEGAL SERVICE 0 3,662 0 0 0 0
4311 - POSTAGE 0 20 0 0 0 0
4341 - ADVER/PUBLISH 436 461 510 640 650 680
4371 - MAINT-REPAIR/OTH 141,608 147,993 230,461 240,000 277,000 287,000
4374 - SEALCOATING 0 0 0 0 0 0
Total Category: CONTRACTUAL SERVICES 269,770 202,069 369,635 390,640 435,650 453,680
Category: CAPITAL OUTLAY
4540 - OTHER CAP OUTLAY 0 0 0 480,000 478,350 506,320
4550 - PROJECT-CONTRACT 1,159,043 496,681 1,005,708 924,000 970,000 1,019,000
Total Category: CAPITAL OUTLAY 1,159,043 496,681 1,005,708 1,404,000 1,448,350 1,525,320
Total Department: 00 - ROADWAY MAINTENANC 1,463,398 744,425 1,393,656 1,794,640 1,884,000 1,979,000
City of Cottage Grove Annual BudgetFund 235 - Roadway Maintenance
Detail of Expenditures-Program 1217
104
WATER
PUBLIC WORKS
Department: Public Works (Fund #: 610)
Program: Water (Program #: 3000, 3060, & 3035)
Program Description
The Water Division provides a safe potable supply of drinking water for our customers and ensures the
water distribution system and related facilities are managed and maintained in the most efficient and
cost-effective way. This includes the general maintenance/repair of the City's water distribution system
and all related equipment including 12 municipal wells, 8 pump houses, 6 water storage facilities with a
storage capacity of 7.15 million gallons, 1 booster station control center with a pumping capacity of
12,000 GPM and 5 granular activated carbon (GAC) treatment plants. All operational and maintenance
costs associated with the treatment of PFAS are reimbursed to the City by the MPCA.
Budget Commentary
Water utility funds will be used to continue a full upgrade to the existing SCADA system in 2025. A new
Utility & Engineering Division building is included in the Capital Improvement Plan in 2024, which will
be funded in part through the water utility fund. Plan is to have this facility built and moved into by
early 2025. This budget will also be used to fund a part-time administrative position at the Utilities &
Engineering Division Building.
105
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 610 - WATER OPERATIONS
Category: REVENUE
3324 - STATE GRANTS 0 0 0 0 0 0
3339 - OTHER MN AID 10,239 42,755 43,650 0 98,000 103,900
3359 - OTHER GOV AID 24,299 24,299 0 0 0 0
3519 - OTHER CHARGE SVS 40,975 31,600 21,725 30,000 30,000 30,000
3549 - MISC PUBLIC WORK 338 10,774 303 0 0 0
3720 - WATER SALES 3,364,771 3,910,510 2,123,317 3,474,910 3,874,152 4,158,139
3723 - WATER METER SALE 157,003 139,133 117,641 100,000 148,600 148,600
3727 - PENALTIES-UTIL 41,728 31,250 19,602 30,000 33,000 34,600
3739 - MISC UTIL 16,508 46,713 19,563 2,000 10,000 10,000
3809 - INTERFUND INTRST 0 0 134,578 0 0 0
3810 - INVEST INTEREST (346,706)440,954 343,739 50,000 53,748 92,961
3813 - SALE OF GOODS 0 0 0 0 0 0
3814 - RENTAL INCOME 2,710 2,700 0 0 0 0
3816 - REFUND & REIMBRS 445 1,380 8,963 2,000 2,000 2,000
3829 - MISC - OTHER 0 0 0 2,000 2,000 2,000
3900 - CAPITAL CONTRIBUTIONS 9,024,667 1,702,761 0 0 0 0
12,336,977 6,384,829 2,833,081 3,690,910 4,251,500 4,582,200
Category: EXPENDITURES
4100 - PERSONAL SERVICES 932,941 1,201,796 906,081 1,139,500 1,393,000 1,495,100
4200 - COMMODITIES 164,464 170,700 130,144 249,720 374,810 380,050
4300 - CONTRACTUAL SERVICES 1,338,785 1,479,397 1,057,425 1,660,365 1,639,730 1,689,550
4500 - CAPITAL OUTLAY 0 1,188 199,249 150,000 0 67,000
4999 - TRANSFERS 467,138 953,492 166,019 203,740 209,850 216,150
Total Category: EXPENDITURES 2,903,328 3,806,573 2,458,918 3,403,325 3,617,390 3,847,850
FUND BALANCE, BEGINNING OF YEAR 60,708,173 70,141,822 72,720,078 73,007,663 73,641,773
NET INCREASE (DECREASE)9,433,649 2,578,256 374,163 287,585 634,110 734,350
FUND BALANCE, END OF YEAR 70,141,822 72,720,078 73,007,663 73,641,773 74,376,123
City of Cottage Grove Annual BudgetFund 610 - Water Operations
Summary of Revenues & Expenditures
Total Category: REVENUE
106
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 70 - WATER DISTRIBUTION
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 526,529 666,441 530,299 619,020 763,900 813,900
4101 - ENGINEERING SALARIES & BENEFITS 0 0 0 0 0 0
4110 - OVERTIME F. T.76,742 83,006 53,516 72,100 72,100 76,400
4115 - REGULAR-P/T REG STATUS 0 0 0 0 30,400 32,300
4120 - SAL-P.T./TEMP 21,349 20,634 21,760 32,640 34,300 36,400
4140 - PENSIONS 62,808 109,745 0 0 0 0
4141 - PERA 44,405 54,090 43,503 54,300 67,600 71,800
4142 - FICA 42,439 51,809 42,048 55,340 68,700 73,300
4144 - HEALTH INSURANCE 55,504 96,290 73,725 98,300 126,200 144,400
4147 - UNEMPLOYMENT 403 0 0 0 0 0
4148 - WORKERS COMP 24,000 20,700 18,300 24,400 31,400 33,900
854,179 1,102,715 783,151 956,100 1,194,600 1,282,400
Category: COMMODITIES
4200 - OFFICE SUPPLIES 0 140 0 0 0 0
4210 - OP SUPPLY-OTHER 70,167 72,395 55,615 123,500 127,200 131,000
4211 - MOTOR FUELS 27,559 26,756 19,427 25,200 29,790 30,000
4212 - LUB/ADD 0 580 205 0 0 0
4216 - FERTILIZER/CHEM 24,364 31,929 16,754 22,300 22,950 23,700
4217 - CLOTHING/UNIFORM 4,007 4,420 2,523 4,160 6,300 4,500
4231 - SMALL TOOLS 1,497 460 1,907 2,060 3,000 2,200
4270 - OP SUP-VEH/EQ 153 151 212 0 0 0
4271 - OP SUP-OTHER IMP 36,663 28,584 19,257 51,500 53,000 55,000
4272 - OP SUP-BUILDINGS 0 0 14,206 12,000 12,300 12,700
4280 - CAPITAL OUTLAY <$5,000 0 5,285 0 9,000 109,270 109,550
Total Category: COMMODITIES 164,410 170,700 130,106 249,720 363,810 368,650
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 58,679 112,781 169,122 37,700 38,800 40,000
4301 - ENGINEERING SVS 48,114 119,668 29,312 70,000 72,100 74,300
4302 - LEGAL SERVICE 496 192 2,675 1,800 1,850 2,000
4305 - FEES FOR SERVICE 71,100 58,638 15,750 50,160 51,650 53,200
4310 - COMMUNICATION 11,680 10,480 6,201 10,155 10,450 10,800
4311 - POSTAGE 0 7,764 2,883 0 0 0
4340 - PRINTING 0 0 6,147 320 330 340
4341 - ADVER/PUBLISH 603 0 0 530 540 0
4350 - INSURANCE CHARGE 10,380 11,300 12,750 17,000 18,700 20,200
4360 - UTILITIES 427,263 454,273 244,666 443,260 456,550 470,300
4370 - MAINT-REPAIR/EQ 735 0 0 4,880 5,000 5,200
4371 - MAINT-REPAIR/OTH 189,880 95,827 222,258 174,400 180,000 185,000
4372 - MAINT-REPAIR/BLD 42,303 46,802 3,240 54,100 18,900 19,500
4373 - BUILDING MAINT 0 0 31,444 0 0 0
4375 - CHARGE-FLEET MNT 42,129 76,316 52,924 54,180 71,100 74,660
4380 - RENTAL/LEASE 7,590 17,264 7,590 8,240 8,500 8,700
4401 - DUES & SUBS 2,615 2,747 3,273 2,780 2,860 3,000
4403 - TRAVEL/TRAIN/CON 9,561 12,775 6,718 18,840 19,400 20,000
4405 - CLEAN/WASTE REMV 2,067 4,834 7,768 8,770 9,000 9,300
City of Cottage Grove Annual BudgetFund 610 - Water Operations
Detail of Expenditures-Program 3000
Total Category: PERSONAL SERVICES
107
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 70 - WATER DISTRIBUTION
City of Cottage Grove Annual BudgetFund 610 - Water Operations
Detail of Expenditures-Program 3000
4434 - SPECIAL EVENTS 0 0 0 305,200 0 0
4438 - PRO/MISC RESALE 111,283 181,451 13,328 0 148,000 148,000
4449 - OTHER CONTRACT 34,530 53,092 15,961 106,090 109,300 112,550
Total Category: CONTRACTUAL SERVICES 1,071,008 1,266,204 854,010 1,368,405 1,223,030 1,257,050
Category: CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 0 1,188 199,249 150,000 0 67,000
Total Category: CAPITAL OUTLAY 0 1,188 199,249 150,000 0 67,000
Category: TRANSFERS
4700 - TRANSFERS OUT 467,138 953,492 166,019 203,740 209,850 216,150
Total Category: TRANSFERS 467,138 953,492 166,019 203,740 209,850 216,150
Total Department: 70 - WATER DISTRIBUTION 2,556,735 3,494,299 2,132,535 2,927,965 2,991,290 3,191,250
108
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 71 - WATER BILLING
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 51,472 70,506 90,709 137,800 148,600 158,400
4110 - OVERTIME F. T.0 0 0 0 0 0
4120 - SAL-P.T./TEMP 4,600 1,037 0 0 0 0
4141 - PERA 4,235 5,365 6,804 10,400 11,100 11,900
4142 - FICA 4,125 5,373 6,817 10,400 11,300 12,000
4144 - HEALTH INSURANCE 13,830 16,200 18,000 24,000 26,400 29,200
4148 - WORKERS COMP 500 600 600 800 1,000 1,200
78,762 99,081 122,930 183,400 198,400 212,700
Category: COMMODITIES
4200 - OFFICE SUPPLIES 54 0 38 0 0 0
Total Category: COMMODITIES 54 0 38 0 0 0
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 921 925 32,746 1,600 1,000 0
4305 - FEES FOR SERVICE 15,853 15,975 11,254 20,260 0 0
4309 - CREDIT CARD FEES 29,205 34,166 33,371 30,000 48,900 50,300
4311 - POSTAGE 23,267 24,900 16,402 24,000 25,000 27,000
4321 - DATA PROCESSING 184,816 124,594 101,603 197,100 140,200 147,500
4340 - PRINTING 13,715 12,633 8,039 19,000 20,000 21,000
Total Category: CONTRACTUAL SERVICES 267,777 213,193 203,415 291,960 235,100 245,800
Category: CAPITAL OUTLAY
4554 - PROJECT-ROW/EASE 0 0 0 0 0 0
Total Category: CAPITAL OUTLAY 0 0 0 0 0 0
Total Department: 71 - WATER BILLING 346,593 312,274 326,383 475,360 433,500 458,500
City of Cottage Grove Annual BudgetFund 610 - Water Operations
Detail of Expenditures-Program 3060
Total Category: PERSONAL SERVICES
109
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 70 - UTILITY BUILDING
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 0 0 0 0 8,000 8,300
4272 - OP SUP-BUILDINGS 0 0 0 0 3,000 3,100
Total Category: COMMODITIES 0 0 0 0 11,000 11,400
Category: CONTRACTUAL SERVICES
4305 - FEES FOR SERVICE 0 0 0 0 12,000 12,400
4350 - INSURANCE CHARGE 0 0 0 0 20,300 21,000
4360 - UTILITIES 0 0 0 0 56,300 57,900
4370 - MAINT-REPAIR/EQ 0 0 0 0 15,000 15,000
4372 - MAINT-REPAIR/BLD 0 0 0 0 22,500 26,000
4373 - BUILDING MAINT LABOR ALLOC 0 0 0 0 37,500 35,800
4380 - RENTAL/LEASE 0 0 0 0 3,000 3,100
4405 - CLEAN/WASTE REMV 0 0 0 0 15,000 15,500
Total Category: CONTRACTUAL SERVICES 0 0 0 0 181,600 186,700
Total Department: 70 - UTILITY BUILDING 0 0 0 0 192,600 198,100
City of Cottage Grove Annual Budget
Fund 610 - Water Operations
Detail of Expenditures-Program 3035
110
SEWER
PUBLIC WORKS
Department: Public Works (Fund #: 620)
Program: Sewer Maintenance (Program #: 3100, 3160, & 3135)
Program Description
The Sewer Division ensures a trouble-free, well maintained wastewater collection system for our
customers. This includes cutting tree roots and maintaining invasive growth, jetting and vacuuming for
grease and debris buildup, televising sewer lines to identify problems, monitoring sewer line flows to
identify possible inflow and infiltration, maintaining and repairing all related sanitary sewer mains &
structures, maintaining lift station facilities, and manhole rehabilitation.
Budget Commentary
The City will continue to root foam sewer lines in 2025 to prevent tree root growth that can cause
back-ups internally and externally. The cost to maintain operations of a new temporary lift station and
increased wastewater charges from MCES impact the 2025 sewer budget. Additionally, in 2025
purchase of a new vac truck is included in the budget. Cost will be split from Sewer and Stormwater
funds, each contributing approximately $350,000.
111
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 620 - SEWER OPERATIONS
Category: REVENUE
3030 - S.A. - CURRENT 0 0 0 0 0 0
3031 - S.A. - DELINQ 0 0 0 0 0 0
3044 - MISC PEN & INT 3,038 2,500 0 2,500 2,500 2,500
3724 - SEWER SERVICE 3,522,807 3,753,550 0 4,133,700 4,140,870 4,411,450
3727 - PENALTIES-UTIL 41,252 30,000 0 30,000 30,000 30,000
3739 - MISC UTIL 96,757 1,000 0 1,000 15,000 1,000
3809 - INTERFUND INTRST 25,450 26,000 0 26,000 19,200 17,100
3810 - INVEST INTEREST (140,961)30,000 0 30,000 37,000 38,000
3900 - CAPITAL CONTRIBUTIONS 9,881,103 0 0 0 0 0
13,429,447 3,843,050 0 4,223,200 4,244,570 4,500,050
Category: EXPENDITURES
4100 - PERSONAL SERVICES 307,816 253,327 236,349 440,160 494,550 532,500
4200 - COMMODITIES 21,920 13,165 16,268 17,020 22,190 22,560
4300 - CONTRACTUAL SERVICES 3,001,320 3,119,058 2,524,058 3,385,850 3,535,630 3,678,530
4500 - CAPITAL OUTLAY 0 1,852 450 0 350,000 0
4999 - TRANSFERS 418,313 446,740 171,293 203,740 209,850 216,150
Total Category: EXPENDITURES 3,749,369 3,834,142 2,948,418 4,046,770 4,612,220 4,449,740
FUND BALANCE, BEGINNING OF YEAR 35,273,365 44,953,443 44,962,351 45,138,781 44,771,131
NET INCREASE (DECREASE)9,680,078 8,908 (2,948,418)176,430 (367,650)50,310
FUND BALANCE, END OF YEAR 44,953,443 44,962,351 45,138,781 44,771,131 44,821,441
City of Cottage Grove Annual BudgetFund 620 - Sewer Operations
Summary of Revenues & Expenditures
Total Category: REVENUE
112
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 80 - SEWER DISTRIBUTION
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 172,155 111,182 108,708 189,920 208,600 223,200
4110 - OVERTIME F. T.17,515 2,725 1,660 3,500 3,500 3,700
4115 - REGULAR-P/T REG STATUS 0 0 0 0 10,100 10,800
4140 - PENSIONS (4,896)(6,690)0 0 0 0
4141 - PERA 13,976 9,507 8,050 14,600 16,700 17,800
4142 - FICA 13,130 8,997 7,806 14,940 16,900 18,200
4144 - HEALTH INSURANCE 10,577 25,221 21,450 28,600 32,950 38,300
4148 - WORKERS COMP 6,600 4,500 4,125 5,500 7,400 7,800
229,056 155,442 151,799 257,060 296,150 319,800
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 9,037 5,455 10,219 3,820 4,000 4,100
4211 - MOTOR FUELS 6,303 6,019 3,888 5,100 6,860 6,910
4216 - FERTILIZER/CHEM 1,137 625 1,435 3,500 3,600 3,700
4217 - CLOTHING/UNIFORM 165 355 270 1,300 1,350 1,400
4231 - SMALL TOOLS 349 711 0 800 1,000 900
4271 - OP SUP-OTHER IMP 4,874 0 418 2,500 2,580 2,650
Total Category: COMMODITIES 21,866 13,165 16,230 17,020 19,390 19,660
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 12,212 11,269 14,254 12,050 12,420 12,800
4301 - ENGINEERING SVS 15,905 6,455 6,758 27,590 28,420 29,300
4302 - LEGAL SERVICE 0 988 0 0 0 0
4305 - FEES FOR SERVICE 525 100 100 110 110 120
4310 - COMMUNICATION 667 682 234 660 680 700
4350 - INSURANCE CHARGE 15,570 17,000 19,125 25,500 28,100 30,300
4360 - UTILITIES 2,703 3,009 11,439 23,980 24,700 25,440
4363 - MWCC SERVICE 2,403,451 2,647,617 2,064,425 2,752,570 2,890,000 3,005,600
4370 - MAINT-REPAIR/EQ 0 0 0 0 0 0
4371 - MAINT-REPAIR/OTH 231,724 143,100 154,145 202,900 209,000 215,300
4372 - MAINT-REPAIR/BLD 22,452 32,240 6,239 29,250 18,900 19,500
4373 - BlDG MAINT LABOR ALLOC 0 0 31,444 0 0 0
4375 - CHARGE-FLEET MNT 30,370 16,458 7,160 15,540 28,300 29,720
4403 - TRAVEL/TRAIN/CON 422 1,063 2,363 2,000 2,100 2,150
4405 - CLEAN/WASTE REMV 0 0 6,288 0 0 0
4449 - OTHER CONTRACT 58 0 61 0 0 0
Total Category: CONTRACTUAL SERVICES 2,736,058 2,879,981 2,324,035 3,092,150 3,242,730 3,370,930
Category: CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 0 1,852 450 0 350,000 0
Total Category: CAPITAL OUTLAY 0 1,852 450 0 350,000 0
Category: TRANSFERS
4700 - TRANSFERS OUT 418,313 446,740 171,293 203,740 209,850 216,150
Total Category: TRANSFERS 418,313 446,740 171,293 203,740 209,850 216,150
Total Department: 80 - SEWER DISTRIBUTION 3,405,292 3,497,180 2,663,807 3,569,970 4,118,120 3,926,540
City of Cottage Grove Annual BudgetFund 620 - Sewer Operations
Detail of Expenditures-Program 3100
Total Category: PERSONAL SERVICES
113
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 81 - SEWER ADMINISTRATION
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 51,472 70,506 57,340 137,500 148,600 158,400
4120 - SAL-P.T./TEMP 4,600 0 0 0 0 0
4141 - PERA 4,234 5,286 4,300 10,400 11,100 11,900
4142 - FICA 4,124 5,293 4,310 10,400 11,300 12,000
4144 - HEALTH INSURANCE 13,830 16,200 18,000 24,000 26,400 29,200
4148 - WORKERS COMP 500 600 600 800 1,000 1,200
78,760 97,885 84,550 183,100 198,400 212,700
Category: COMMODITIES
4200 - OFFICE SUPPLIES 54 0 38 0 0 0
Total Category: COMMODITIES 54 0 38 0 0 0
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 921 925 7,698 1,000 0 1,000
4305 - FEES FOR SERVICE 14,137 14,259 9,538 17,000 0 0
4309 - CREDIT CARD FEES 29,205 34,166 37,543 30,000 52,500 54,200
4311 - POSTAGE 23,267 24,900 16,402 24,000 25,000 27,000
4321 - DATA PROCESSING 184,017 152,194 120,803 202,700 149,800 157,500
4340 - PRINTING 13,715 12,633 8,039 19,000 20,000 21,000
Total Category: CONTRACTUAL SERVICES 265,263 239,077 200,023 293,700 247,300 260,700
Category: CAPITAL OUTLAY
Total Category: CAPITAL OUTLAY 0 0 0 0 0 0
Category: OTHER FINANCING USES
Total Category: OTHER FINANCING USES 0 0 0 0 0 0
Category: MISCELLANEOUS
Total Category: MISCELLANEOUS 0 0 0 0 0 0
Category: DEPRECIATION
Total Category: DEPRECIATION 0 0 0 0 0 0
Category: TRANSFERS
Total Category: TRANSFERS 0 0 0 0 0 0
Total Department: 81 - SEWER ADMINISTRATION 344,077 336,962 284,611 476,800 445,700 473,400
City of Cottage Grove Annual BudgetFund 620 - Sewer Operations
Detail of Expenditures-Program 3160
Total Category: PERSONAL SERVICES
114
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 80 - UTILITY BUILDING
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 0 0 0 0 2,000 2,100
4272 - OP SUP-BUILDINGS 0 0 0 0 800 800
Total Category: COMMODITIES 0 0 0 0 2,800 2,900
Category: CONTRACTUAL SERVICES
4305 - FEES FOR SERVICE 0 0 0 0 3,000 3,100
4350 - INSURANCE CHARGE 0 0 0 0 5,100 5,300
4360 - UTILITIES 0 0 0 0 14,100 14,500
4370 - MAINT-REPAIR/EQ 0 0 0 0 3,800 3,800
4372 - MAINT-REPAIR/BLD 0 0 0 0 5,600 5,800
4373 - BUILDING MAINT LABOR ALLOC 0 0 0 0 9,400 9,700
4380 - RENTAL/LEASE 0 0 0 0 800 800
4405 - CLEAN/WASTE REMV 0 0 0 0 3,800 3,900
Total Category: CONTRACTUAL SERVICES 0 0 0 0 45,600 46,900
Total Department: 80 - UTILITY BUILDING 0 0 0 0 48,400 49,800
City of Cottage Grove Annual Budget
Fund 610 - Water Operations
Detail of Expenditures-Program 3135
115
STREETLIGHTS
PUBLIC WORKS
Department: Public Works (Fund #: 630)
Program: Streetlights (Program #: 1400)
Program Description
The Streetlights Division maintains all city-owned streetlights, provides underground location services
as required, supervises streetlight installation including maintenance and operation, repairs traffic
signals, and performs monthly inspections of all traffic signals and crossing signals. This includes repair
of inoperable streetlights resulting from accidents, vandalism, equipment failure and normal aging,
locating streetlight wires for utility companies as required, repairing wires damaged by construction or
natural causes, and providing regular inspection and maintenance of traffic signals.
Budget Commentary
The city will be conducting a streetlighting audit to see if there are feed areas that might benefit to
change out the High-Pressure Sodium (HPS) fixture to LED. The current supply of the (HPS) light bulbs
is very low and will be phased out at some time. The city will need to consider all options of HPS light
to LED in the most cost-effective manner. The department will be looking to purchase a new bucket
truck in 2025.
116
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 630 - STREETLIGHT OPERATIONS
Category: REVENUE
3549 - MISC PUBLIC WORK 116,144 69,567 220,918 167,000 170,500 175,600
3727 - PENALTIES-UTIL 5,252 6,473 4,979 3,000 5,000 5,000
3729 - STREET LIGHT 866,338 965,931 715,473 1,038,850 1,147,400 1,239,000
3730 - ST LIGHT MAINTENANCE FEE 12 0 0 0 0 0
3810 - INVEST INTEREST (22,309)20,782 20,317 0 5,000 5,000
3816 - REFUND & REIMBRS 23,437 6,624 3,495 0 0 0
3829 - MISC - OTHER 27,027 9,441 41,418 20,000 20,000 21,000
3900 - CAPITAL CONTRIBUTIONS 637,390 1,036,781 0 0 0 0
1,653,292 2,115,599 1,006,600 1,228,850 1,347,900 1,445,600
Category: EXPENDITURES
4100 - PERSONAL SERVICES 134,620 163,382 112,282 174,600 190,400 203,200
4200 - COMMODITIES 114,367 100,744 54,669 95,230 98,700 101,340
4300 - CONTRACTUAL SERVICES 626,979 665,294 665,825 784,590 808,130 835,550
4500 - CAPITAL OUTLAY 0 0 0 0 230,000 0
4999 - TRANSFERS 217,960 134,027 39,750 53,000 56,000 57,680
Total Category: EXPENDITURES 1,093,927 1,063,447 872,526 1,107,420 1,383,230 1,197,770
FUND BALANCE, BEGINNING OF YEAR 6,955,032 7,514,398 8,566,550 8,687,980 8,652,650
NET INCREASE (DECREASE)559,366 1,052,152 134,074 121,430 (35,330)247,830
FUND BALANCE, END OF YEAR 7,514,398 8,566,550 8,687,980 8,652,650 8,900,480
City of Cottage Grove Annual BudgetFund 630 - Streetlight Operations
Summary of Revenues & Expenditures
Total Category: REVENUE
117
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 75 - STREETLIGHTS
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 113,849 120,067 79,921 127,900 139,700 148,500
4110 - OVERTIME F. T.5,493 3,969 2,599 3,000 3,000 3,200
4140 - PENSIONS (14,146)(340)0 0 0 0
4141 - PERA 8,993 8,996 6,119 9,700 10,700 11,300
4142 - FICA 8,037 8,118 5,643 10,000 10,900 11,600
4144 - HEALTH INSURANCE 8,244 18,972 14,700 19,600 21,500 23,700
4148 - WORKERS COMP 4,150 3,600 3,300 4,400 4,600 4,900
134,620 163,382 112,282 174,600 190,400 203,200
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 82,435 46,170 12,388 27,100 28,000 28,750
4211 - MOTOR FUELS 4,961 4,588 3,445 5,500 5,850 5,890
4217 - CLOTHING/UNIFORM 0 900 215 965 1,200 1,100
4231 - SMALL TOOLS 1,398 322 262 875 1,000 1,100
4270 - OP SUP-VEH/EQ 0 0 0 0 0 0
4271 - OP SUP-OTHER IMP 25,572 44,744 38,359 56,650 58,350 60,100
4280 - CAPITAL OUTLAY <$5,000 0 4,020 0 4,140 4,300 4,400
Total Category: COMMODITIES 114,367 100,744 54,669 95,230 98,700 101,340
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 921 962 347 1,700 1,750 1,800
4301 - ENGINEERING SVS 20,354 35,569 13,212 5,600 5,770 6,000
4305 - FEES FOR SERVICE 22,229 29,507 10,664 19,570 20,160 20,800
4309 - CREDIT CARD FEES 29,205 34,166 17,946 30,000 14,600 15,160
4310 - COMMUNICATION 0 33 156 0 0 0
4311 - POSTAGE 5,816 6,225 4,100 6,000 6,180 6,370
4321 - DATA PROCESSING 35,407 59,377 47,242 51,900 47,200 49,600
4340 - PRINTING 3,428 3,160 2,011 4,770 4,910 5,060
4350 - INSURANCE CHARGE 8,300 9,000 10,125 13,500 14,900 16,100
4360 - UTILITIES 189,630 189,640 106,732 191,000 196,700 202,450
4361 - NSP STREET LIGHT 90,943 89,094 50,020 87,550 90,180 92,900
4371 - MAINT-REPAIR/OTH 74,697 49,621 207,488 177,160 182,200 188,000
4372 - MAINT-REPAIR/BLD 21,122 27,504 0 13,300 5,000 5,200
4373- BLDG MAINT ALLOC 0 0 31,444 0 33,600 35,300
4375 - CHARGE-FLEET MNT 7,071 14,735 9,552 15,680 13,100 13,760
4401 - DUES & SUBS 0 0 0 0 0 0
4403 - TRAVEL/TRAIN/CON 416 1,196 846 1,340 1,380 1,450
4438 - PRO/MISC RESALE 117,421 115,505 153,920 165,520 170,500 175,600
4449 - OTHER CONTRACT 19 0 20 0 0 0
Total Category: CONTRACTUAL SERVICES 626,979 665,294 665,825 784,590 808,130 835,550
Category: CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 0 0 0 0 230,000 0
Total Category: CAPITAL OUTLAY 0 0 0 0 230,000 0
Category: TRANSFERS
4700 - TRANSFERS OUT 217,960 134,027 39,750 53,000 56,000 57,680
City of Cottage Grove Annual BudgetFund 630 - Streetlight Operations
Detail of Expenditures-Program 1400
Total Category: PERSONAL SERVICES
118
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 75 - STREETLIGHTS
City of Cottage Grove Annual BudgetFund 630 - Streetlight Operations
Detail of Expenditures-Program 1400
Total Category: TRANSFERS 217,960 134,027 39,750 53,000 56,000 57,680
Total Department: 75 - STREETLIGHTS 1,093,927 1,063,447 872,526 1,107,420 1,383,230 1,197,770
119
FLEET & FACILITIES
PUBLIC WORKS
Department: Public Works (Fund #: 710)
Program: Fleet & Facilities Maintenance (Program #: 1700, 1710 & 1720)
Program Description
The Fleet Division provides maintenance and repair to all City vehicles and equipment in an organized,
timely, and cost-effective way. The division also maintains the City fueling system and prepares
specifications for all Public Works vehicles and equipment for purchase and re-sale.
The Facility Maintenance Division maintains the City’s buildings, so they function as designed and
constructed. This includes planned, preventative, and emergency maintenance. The goals of the
Facility Maintenance Division are to reduce repairs, prevent unscheduled shutdowns, extend
equipment life, realize life-cycle cost savings, and provide safe, functional systems and facilities that
meet the design intent.
The Facility Maintenance Division is responsible for managing contracts and working with contractors
regarding janitorial services, pest control, uniform and mat service, generator maintenance, HVAC and
building automation.
Budget Commentary
The average age of the City fleet stayed stable at 10.4 years in 2024 but this continues to lead to more
break-downs and repairs. This requires additional outsourcing of repairs to ensure all equipment and
vehicles are operational for their intended use.
An additional mechanic for the shop is included in the 2025 budget to help keep up with these repairs
and breakdowns. A shop remodel to better suit the addition of a mechanic will begin in 2025. The
remodel has been included in the Capital Improvemet Plan and will be funded by the Municipal
Building Fund.
120
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 710 - FLEET MAINTENANCE
Category: REVENUE
3549 - MISC PUBLIC WORK 142 0 0 0 0 0
3568 - FEE FOR SERVICE 1,702,302 2,243,130 1,553,916 2,110,640 2,331,660 2,440,940
3813 - SALE OF GOODS 531 0 1,023 0 0 0
3816 - REFUND & REIMBRS 1,457 1,992 21,043 0 2,000 2,000
1,704,432 2,245,122 1,575,982 2,110,640 2,333,660 2,442,940
Category: EXPENDITURES
4100 - PERSONAL SERVICES 878,116 895,274 653,327 921,000 1,128,800 1,207,350
4200 - COMMODITIES 790,758 750,184 528,599 808,200 837,190 865,430
4300 - CONTRACTUAL SERVICES 356,007 636,380 366,877 433,100 366,330 369,590
4720 - DEPRECIATION 37,757 37,095 0 0 0 0
Total Category: EXPENDITURES 2,062,638 2,318,933 1,548,803 2,162,300 2,332,320 2,442,370
FUND BALANCE, BEGINNING OF YEAR 255,250 (102,956)(176,767)(228,427)(227,087)
NET INCREASE (DECREASE)(358,206)(73,811)27,179 (51,660)1,340 570
FUND BALANCE, END OF YEAR (102,956)(176,767)(228,427)(227,087)(226,517)
City of Cottage Grove Annual BudgetFund 710 - Fleet Maintenance
Summary of Revenues & Expenditures
Total Category: REVENUE
121
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 33 - FLEET MAINTENANCE
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 628,246 636,374 480,609 678,200 834,000 888,300
4110 - OVERTIME F. T.13,465 20,081 9,660 14,000 14,000 14,900
4120 - SAL-P.T./TEMP 11,554 7,521 0 0 0 0
4140 - PENSIONS 51,538 18,945 0 0 0 0
4141 - PERA 47,030 49,732 36,756 52,200 63,400 67,800
4142 - FICA 44,975 45,571 33,602 53,000 64,800 68,900
4144 - HEALTH INSURANCE 55,308 93,350 72,000 96,000 118,800 130,550
4148 - WORKERS COMP 26,000 23,700 20,700 27,600 33,800 36,900
878,116 895,274 653,327 921,000 1,128,800 1,207,350
Category: COMMODITIES
4210 - OP SUPPLY-OTHER 17,084 14,233 5,723 22,300 20,760 21,430
4211 - MOTOR FUELS 378,368 383,881 265,080 402,600 426,500 443,550
4212 - LUB/ADD 8,209 15,500 8,514 21,000 17,600 18,200
4217 - CLOTHING/UNIFORM 4,349 4,074 2,995 7,300 8,680 7,750
4231 - SMALL TOOLS 23,959 18,232 5,754 15,000 13,450 14,000
4270 - OP SUP-VEH/EQ 358,774 314,264 240,533 340,000 350,200 360,500
4272 - OP SUP-BUILDINGS 15 0 0 0 0 0
Total Category: COMMODITIES 790,758 750,184 528,599 808,200 837,190 865,430
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 707 209 4,471 600 600 600
4305 - FEES FOR SERVICE 6,813 2,953 3,400 8,200 6,090 6,300
4310 - COMMUNICATION 6,078 6,185 4,369 6,300 5,050 5,200
4311 - POSTAGE 0 60 18 0 0 0
4321 - DATA PROCESSING 52,571 62,300 51,375 68,500 66,200 69,540
4350 - INSURANCE CHARGE 1,450 1,600 1,800 2,400 2,600 2,800
4370 - MAINT-REPAIR/EQ 270,394 534,707 274,975 313,000 249,270 249,540
4371 - MAINT-REPAIR/OTH 500 1,069 500 600 620 620
4372 - MAINT-REPAIR/BLD 40 33 0 200 0 0
4380 - RENTAL/LEASE 0 0 0 1,700 1,700 1,800
4401 - DUES & SUBS 1,667 3,205 10,670 4,000 4,120 4,150
4403 - TRAVEL/TRAIN/CON 5,277 11,570 8,410 16,500 17,480 15,940
4405 - CLEAN/WASTE REMV 4,302 5,865 3,545 4,300 5,800 5,900
4445 - SALES TAX 6,099 6,624 3,222 6,600 6,800 7,000
4449 - OTHER CONTRACT 109 0 122 200 0 200
Total Category: CONTRACTUAL SERVICES 356,007 636,380 366,877 433,100 366,330 369,590
Category: DEPRECIATION
4721 - DEPRECIATION-PURCHASED 37,757 37,095 0 0 0 0
Total Category: DEPRECIATION 37,757 37,095 0 0 0 0
Total Department: 33 - FLEET MAINTENANCE 2,062,638 2,318,933 1,548,803 2,162,300 2,332,320 2,442,370
City of Cottage Grove Annual BudgetFund 710 - Fleet Maintenance
Detail of Expenditures-Program 1700, 1710 & 1720
Total Category: PERSONAL SERVICES
122
PARKS AND RECREATION
DEPARTMENT
Department Overview
The Parks and Recreation Department provides leisure services and facilities to the community of
Cottage Grove. Areas of focus include park/open space management, forestry, horticulture, natural
resource/habitat management, recreational services, and facility management.
Mission Statement
To create and promote policies, programs, and places that enable active living to improve the health,
well-being, education, and vitality of our community.
Service Areas
• Parks
• Open space
• Trails
• Horticulture
• Natural Resource/Habitat
• Ice Arena
• River Oaks Golf Course
• Eagles/Event Center
• Recreation Services
2023-2024 Department Accomplishments
• Glacial Valley Park construction, program management, facility rental administration
• Managed natural resource and habitat restoration efforts at seven park sites
• Playground replacements at four parks
• Managed a 25% increase of park facility rentals and the expansion of Event Permits
• Increased recreational program participation by 30%
• Managed a 14% increase of Ice Arena facility revenue with net operating income of $223,500
• Achieved net operating income of over $200,000 at River Oaks while completing irrigation
replacement project
• Received legislature Special Law for a local option sales tax initiative
• Installed seven AED stations across the park system
2025 Department Goals and Strategic Initiatives
• Restore 21 acres of Cottage Grove Trailway Corridor to native prairie, wetland, and woodland
• Manage River Oaks and Ice Arena facilities and Recreation services to be adaptable and
sustainable by following the guiding principles of the 2021-2025 business plans
• Identify funding strategy for buildout of Mississippi Dunes Park.
• Achieve 45% cost recovery of recreation programming/events while seeking to implement new
trends in programming and capitalizing on staple programs
• Work with existing and future developments to build out park, trail, and open space areas such
as Still Ponds Park, Denzer Park, Oltman Park Michael’s Point, and McHattie’s Landing
• Develop building concepts and plans for Kingston and Mississippi Dunes Parks
• Continue conversion of aged sports lighting to LED for increased energy and lighting efficiencies
123
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DEPARTMENT
Budget Commentary
Parks maintenance does not propose any major new spending in 2025. However, service costs are
anticipated to rise past the already inflated fees from the past couple years. Fertilizers, herbicides,
portable restroom service, seeds/plants, fuel, tools, maintenance equipment, recreation equipment
and more are all impacts the team needs to address. Staff has been successful in finding operational
efficiencies to minimize the financial impacts the past couple years but are facing growing challenges
to maintaining costs versus reducing service levels.
Recreation continues to strive to maintain services that have been a staple in the community for years,
as well as expand to add new services, engage new citizens, and incorporate new trends in recreation
and leisure services. New in 2025 is the acquirement and growth of pickleball programming, a
community garden, new youth programs/events and more.
River Oaks looks to stabilize operations across the entity after lots of improvements in 2024 including
the irrigation replacement project, trail improvements and décor updating in the event center. River
Oaks utilizes its’ five-year business plan as a guide and continues to meet or exceed those goals.
The Ice Arena continues to grow its business and looks forward to another successful year. Addition of
new party lighting, increased concession stand options, a dynamic advertising program, paid event
attendance increases and expanded tournament operations all contribute to the operational profit.
Equipment replacement is becoming a higher priority as the 2008 expansion project is over 15 years
past. HVAC, cooling towers, dehumidifiers, pumps, space heaters, Zambonis and more are all nearing
their life expectancy. However, a good preventative maintenance program has kept equipment
performing in optimal condition and the naming rights agreement revenue allows for dedicated
funding for these necessary capital replacements. Like River Oaks, the Ice Arena operation is guided by
its’ five-year business plan and is meeting those goals.
Personnel Schedule
2024
Budget
2025
Budget
2026
Budget
Parks Maintenance
Parks & Recreation Director 1.00 1.00 1.00
Superintendent 1.00 1.00 1.00
Working Foreman 1.00 1.00 1.00
Lead Worker 1.00 1.00 1.00
Public Service Worker 8.00 8.00 8.00
Management Analyst 1.00 1.00 1.00
Seasonals (FTE equivalent) 9,070 hours 4.50 4.50 4.50
Recreation
Recreation Services Manager 1.00 1.00 1.00
Recreation/Arena Supervisor 1.00 1.00 1.00
Recreation Specialist .50 1.00 1.00
124
PARKS AND RECREATION
DEPARTMENT
Office Assistant II (shared with ice arena) .50 .50 .50
Seasonals (FTE equivalent) 5.50 5.50 5.50
Ice Arena
Recreation Facilities Manager 1.00 1.00 1.00
Assistant Arena Manager 2.00 2.00 2.00
Seasonals (FTE equivalent) 3.50 3.50 3.50
Golf
General Manager 1.00 1.00 1.00
Superintendent 1.00 1.00 1.00
Assistant Superintendent 1.00 1.00 1.00
Executive Chef 1.00 1.00 1.00
Golf Professional 1.00 1.00 1.00
Events Manager 1.00 1.00 1.00
Grill Manager/Line Cook 1.00 1.00 1.00
Seasonals (FTE equivalent) 16.00 16.00 16.00
55.50 56.00 56.00
Impact/Outcome Measures
Impact Measures Actual Actual Actual Estimated Projected
Item 2021 2022 2023 2024 2025
Parks 35 36 38 39 40
Athletic Fields 87 88 94 94 97
Winter Skating Rinks 12 12 13 13 13
Courts (tennis, pickleball, basketball, sand
volleyball)
35 36 39 39 39
Park Buildings 10 12 13 13 13
Park Shelters 27 28 33 33 34
Irrigation Zones 586 610 627 635 650
Trail/Sidewalk Miles 90 91 96 100 105
Landscape Beds 302 310 313 320 330
Supervised Playground Registrations 5,922 7,300 7,400 9500 9500
Program Registered Participants 1,644 2,200 2,100 2300 2500
Community Events 24 24 31 33 34
Facility Rental Permits 290 355 358 425 440
Facility Rental Revenue 16,310 60,800 78,900 97,000 118,000
Recreation Program Cost Recovery 44% 49% 52% 50% 50%
Ice Rental Hours 4,800 5,500 6,200 6,200 6,200
Indoor Turf/Dry Floor Rental Hours 109 173 235 250 250
Skating School Registrations 500 650 484 550 600
Ice Arena Net Operating Income $236,700 $142,500 $223,500 $250,000 $250,000
125
PARKS AND RECREATION
DEPARTMENT
Net Golf Rounds 41,000 41,000 42,600 40,000 40,000
Golf Lesson Programs 200 200 210 210 210
Golf Leagues 12 13 13 13 13
Golf Tournaments 54 57 61 60 60
Banquet/Event Rentals 135 170 176 180 185
Special Events/Programs Offered 16 22 20 24 24
River Oaks Net Operating Income $78,000 $86,300 $245,100 $250,000 $250,000
126
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 41 - PARK MAINTENANCE
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 771,045 872,045 669,459 946,420 1,054,200 1,121,800
4110 - OVERTIME F. T.40,007 43,601 36,336 22,400 22,400 22,400
4115 - REGULAR-P/T REG STATUS 2,289 1,152 0 0 0 0
4120 - SAL-P.T./TEMP 153,065 149,371 137,459 164,920 173,100 183,500
4121 - O.T. - P.T./TEMP 0 51 435 0 0 0
4141 - PERA 62,453 67,326 54,312 79,100 87,500 92,900
4142 - FICA 67,138 73,363 58,267 86,540 95,500 101,700
4144 - HEALTH INSURANCE 75,250 118,300 107,100 142,800 157,000 172,600
4148 - WORKERS COMP 50,800 63,125 62,625 83,500 87,000 94,300
1,222,046 1,388,333 1,125,993 1,525,680 1,676,700 1,789,200
Category: COMMODITIES
4209 - OP SUPPLIES-CLEN 884 163 1,015 1,900 1,960 2,020
4210 - OP SUPPLY-OTHER 74,629 83,321 83,117 103,500 106,610 109,800
4211 - MOTOR FUELS 50,754 49,086 40,428 47,000 54,640 55,030
4212 - LUB/ADD 97 600 729 200 210 210
4216 - FERTILIZER/CHEM 45,677 38,362 44,033 48,800 52,000 53,560
4217 - CLOTHING/UNIFORM 6,980 4,292 4,124 6,500 8,500 6,900
4231 - SMALL TOOLS 2,485 826 2,060 1,100 1,130 1,170
4270 - OP SUP-VEH/EQ 729 2,525 212 8,700 8,960 9,230
4271 - OP SUP-OTHER IMP 12,848 16,574 9,875 18,700 19,260 19,840
4272 - OP SUP-BUILDINGS 7,190 5,287 8,172 5,500 5,670 5,830
4280 - CAPITAL OUTLAY <$5,000 8,143 6,886 4,660 3,100 3,190 3,290
Total Category: COMMODITIES 210,417 207,923 198,425 245,000 262,130 266,880
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 1,361 7,491 1,801 2,500 2,570 2,650
4301 - ENGINEERING SVS 0 0 0 2,200 2,260 2,330
4305 - FEES FOR SERVICE 22,053 26,443 22,699 32,000 32,960 63,590
4310 - COMMUNICATION 10,476 11,182 8,619 8,200 8,450 8,700
4311 - POSTAGE 13 30 15 0 0 0
4321 - DATA PROCESSING 50,000 55,100 48,975 65,300 58,500 61,400
4340 - PRINTING 141 0 0 0 0 0
4350 - INSURANCE CHARGE 34,770 37,900 42,675 56,900 62,600 67,600
4360 - UTILITIES 42,594 45,364 25,387 45,900 56,000 58,200
4370 - MAINT-REPAIR/EQ 3,073 7,075 2,230 12,000 12,360 12,730
4371 - MAINT-REPAIR/OTH 9,440 17,557 905 25,700 26,470 27,270
4372 - MAINT-REPAIR/BLD 29,837 19,809 12,758 19,400 11,000 11,300
4373 - BUILDING MAINT LABOR ALLOC 0 0 6,289 0 9,700 10,200
4375 - CHARGE-FLEET MNT 124,786 185,824 173,539 167,720 186,400 195,720
4380 - RENTAL/LEASE 47,703 54,812 42,852 52,400 53,970 84,970
4401 - DUES & SUBS 1,443 376 338 700 510 5,500
4403 - TRAVEL/TRAIN/CON 11,147 10,424 6,839 21,600 20,730 21,770
4405 - CLEAN/WASTE REMV 15,911 20,211 17,374 20,600 21,220 21,850
4449 - OTHER CONTRACT 578 0 587 1,500 1,540 1,590
Total Category: CONTRACTUAL SERVICES 405,325 499,598 413,880 534,620 567,240 657,370
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 1500
Total Category: PERSONAL SERVICES
127
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 41 - PARK MAINTENANCE
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 1500
Category: CAPITAL OUTLAY
4540 - OTHER CAP OUTLAY 3,430 0 17,829 0 0 0
Total Category: CAPITAL OUTLAY 3,430 0 17,829 0 0 0
Total Department: 41 - PARK MAINTENANCE 1,841,219 2,095,853 1,756,127 2,305,300 2,506,070 2,713,450
128
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 51 - RECREATIONAL PROGRAMS
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 181,765 189,937 145,848 199,000 255,800 269,000
4115 - REGULAR-P/T REG STATUS 10,302 11,501 17,516 54,200 53,900 58,000
4116 - O/T -P/T REG. STATUS 121 149 887 0 0 0
4120 - SAL-P.T./TEMP 144,796 152,308 198,994 194,670 209,100 221,600
4121 - O.T. - P.T./TEMP 7,407 7,567 12,790 0 0 0
4141 - PERA 14,092 15,700 14,344 16,100 23,300 24,600
4142 - FICA 25,357 26,601 28,033 28,700 39,800 42,200
4144 - HEALTH INSURANCE 24,150 25,900 21,600 28,800 44,900 48,100
4147 - UNEMPLOYMENT 0 617 0 0 0 0
4148 - WORKERS COMP 20,000 18,600 19,650 26,200 30,500 33,000
427,990 448,881 459,663 547,670 657,300 696,500
Category: COMMODITIES
4200 - OFFICE SUPPLIES 194 656 234 900 930 960
4210 - OP SUPPLY-OTHER 6,444 7,086 6,189 5,900 6,100 6,300
4211 - MOTOR FUELS 1,786 1,118 783 1,760 2,000 0
4217 - CLOTHING/UNIFORM 1,148 926 893 1,200 1,300 1,500
4280 - CAPITAL OUTLAY <$5,000 2,318 1,977 3,335 2,000 2,060 2,100
Total Category: COMMODITIES 11,890 11,762 11,433 11,760 12,390 10,860
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 1,139 1,463 1,300 3,000 3,100 3,200
4305 - FEES FOR SERVICE 16 466 664 0 0 0
4309 - CREDIT CARD FEES 12,212 14,773 22,803 12,000 4,400 5,000
4310 - COMMUNICATION 2,328 1,633 1,080 2,300 2,400 2,500
4311 - POSTAGE 60 12 0 0 0 0
4321 - DATA PROCESSING 19,695 29,100 26,175 34,900 42,500 44,600
4340 - PRINTING 0 0 0 0 2,060 0
4341 - ADVER/PUBLISH 0 77 445 500 500 530
4350 - INSURANCE CHARGE 1,040 1,100 1,275 1,700 1,900 2,100
4375 - CHARGE-FLEET MNT 3,712 1,734 2,668 3,360 3,600 3,780
4380 - RENTAL/LEASE 1,130 1,211 835 2,700 2,800 2,900
4401 - DUES & SUBS 1,019 1,320 620 1,400 1,400 1,500
4403 - TRAVEL/TRAIN/CON 5,143 2,328 1,464 3,000 4,900 5,000
4434 - SPECIAL EVENTS 14,664 17,992 27,402 26,000 26,800 2,800
4435 - LEAGUE PROGRAMS 3,976 2,954 702 3,700 3,800 4,000
4436 - CONCESSION RESAL 1,891 1,109 0 0 0 0
4449 - OTHER CONTRACT 39 0 41 5,000 5,000 5,000
Total Category: CONTRACTUAL SERVICES 68,063 77,272 87,473 99,560 105,160 82,910
Total Dept: 51 - RECREATIONAL PROGRAMS 507,944 537,915 558,569 658,990 774,850 790,270
City of Cottage Grove Annual BudgetFund 100 - General Fund
Detail of Expenditures-Program 2300
Total Category: PERSONAL SERVICES
129
ICE ARENA
P ARKS AND RECREATION
Department: Parks and Recreation (Fund #: 250)
Program: Ice Arena (Program #: 3700)
Program Description
Cottage Grove Ice Arena is a clean, safe, well-maintained recreation facility that serves the hockey,
figure skating, recreational skating, and indoor turf needs of the community and surrounding areas.
Revenue-generating services for the business include ice/turf rental, skating school programming,
public sessions, tournaments/events, concession stand, vending, skate sharpening, and advertising.
Key independent partners to the operation include the Cottage Grove Hockey Association, Park/East
Ridge High School Hockey, and the Cottage Grove Figure Skating Booster Club.
The Ice Arena operates under the direction of a 5-year business plan. That plan is Council approved and
available to the public to provide guidance on all aspects of the operation.
Budget Commentary
The Ice Arena continues to grow its business and offerings and looks forward to another successful
year ahead. The Ice Arena’s 2025 budgeted projected income, covers all operational expenses and
bond obligation payments. The following capital expenditures are scheduled for 2025:
• $40,000 for space needs and interior remodeling of office, concession and public areas.
• $33,000 included for the Cottage Grove Logistics Dehumidifiers desiccant wheel.
• $50,000 included for the West Rink bleacher heat.
• $100,000 for water treatment system to improve ice quality.
As the Arena ages, equipment will need to be repaired and replaced. If revenues are insufficient to
cover the capital outlay requests, the capital will be moved into a future year.
130
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 250 - ICE ARENA
Category: REVENUE
3359 - OTHER GOV AID 57,000 57,500 57,500 57,000 57,000 57,000
3561 - ADMISSIONS 93,612 118,479 72,401 90,000 105,000 106,000
3563 - PUNCH CARDS 13,372 16,802 12,711 15,000 16,000 16,000
3564 - H.S. GAME ADMISSIONS 0 0 0 0 0 0
3567 - LESSONS 75,620 134,296 112,696 140,000 140,000 140,000
3567 - SKATING LESSONS 49,574 0 0 0 0
3569 - 3v3 HOCKEY LEAGUE 150 0 0 0 0 0
3569 - LEAGUE FEE 50 75,630 43,051 75,000 87,000 89,500
3570 - SKATE SHARPENING 16,203 18,053 10,472 15,000 18,000 18,500
3571 - CONCESSION SALES 140,144 168,440 91,518 140,000 170,000 175,000
3572 - VENDING SALE 22,050 23,147 14,452 25,000 25,000 25,000
3573 - PRO SHOP SALE 5,533 5,050 3,325 5,000 5,000 5,000
3574 - ADVERTISING SALES 43,080 40,281 21,086 40,000 42,000 42,000
3575 - SPECIAL EVENTS 0 1,074 0 0 0 0
3576 - TURF RENTALS 12,696 18,975 10,958 20,000 20,000 20,000
3812 - DONATE & CONTRI 1,281 0 8,750 0 0 0
3813 - SALE OF GOODS 0 500 0 0 0 0
3814 - NORTH RINK ICE RENTAL 353,309 0 0 0 0 0
3814 - RENTAL INCOME 1,579 919,357 570,018 950,000 1,025,000 1,060,000
3814 - SOUTH RINK ICE RENTAL 192,956 0 0 0 0 0
3814 - WEST RINK ICE RENTAL 304,010 0 0 0 0 0
3816 - REFUND & REIMBRS 20,981 20,000 8,500 0 0 0
3829 - MISC - OTHER 1,189 499 414 0 0 0
3830 - CASH OVER (123)(140)97 0 0 0
3965 - LEASE ISSUANCE PROCEEDS 0 39,278
1,404,264 1,657,220 1,037,949 1,572,000 1,710,000 1,754,000
Category: EXPENDITURES
4100 - PERSONAL SERVICES 494,053 547,986 439,606 570,960 646,800 687,800
4200 - COMMODITIES 73,236 54,025 48,417 53,530 57,600 54,700
4300 - CONTRACTUAL SERVICES 649,634 721,684 451,344 645,430 723,850 743,860
4500 - CAPITAL OUTLAY 0 74,386 34,554 0 82,000 13,000
4999 - TRANSFERS 200,000 200,000 150,000 200,000 180,000 180,000
Total Category: EXPENDITURES 1,416,924 1,598,080 1,123,921 1,469,920 1,690,250 1,679,360
FUND BALANCE, BEGINNING YEAR (577,292)(589,952)(530,812)(428,732)(408,982)
NET INCREASE (DECREASE)(12,660)59,140 (85,972)102,080 19,750 74,640
FUND BALANCE, END OF YEAR (589,952)(530,812)(428,732)(408,982)(334,342)
City of Cottage Grove Annual BudgetFund 250 - Ice Arena
Summary of Revenues & Expenditures
Total Category: REVENUE
131
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 77 - ICE ARENA
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 226,941 241,588 228,071 304,900 347,900 370,600
4110 - OVERTIME F. T.704 0 277 0 0 0
4115 - REGULAR-P/T REG STATUS 10,302 11,501 0 14,200 17,000 18,000
4120 - SAL-P.T./TEMP 157,076 186,836 115,696 130,800 141,400 148,000
4121 - O.T. - P.T./TEMP 7,603 6,235 4,981 2,060 0 0
4141 - PERA 21,695 25,017 22,105 27,100 37,800 40,300
4142 - FICA 29,107 32,368 25,158 34,300 38,800 41,100
4144 - HEALTH INSURANCE 28,225 31,300 30,600 40,800 44,900 49,300
4147 - UNEMPLOYMENT 0 339 118 0 0 0
4148 - WORKERS COMP 12,400 12,800 12,600 16,800 19,000 20,500
494,053 547,986 439,606 570,960 646,800 687,800
Category: COMMODITIES
4200 - OFFICE SUPPLIES 408 1,509 544 640 1,000 1,000
4209 - OP SUPPLIES-CLEN 4,821 7,524 4,958 5,000 6,000 6,500
4210 - OP SUPPLY-OTHER 9,835 14,871 8,899 12,000 12,000 12,500
4211 - MOTOR FUELS 8,343 7,041 4,905 8,500 8,500 8,500
4212 - LUB/ADD 194 250 1,347 530 700 700
4217 - CLOTHING/UNIFORM 1,579 1,453 341 1,490 1,700 1,800
4231 - SMALL TOOLS 0 70 510 320 500 500
4270 - OP SUP-VEH/EQ 18,804 10,992 6,410 7,850 10,000 11,000
4272 - OP SUP-BUILDINGS 13,275 10,315 12,600 12,200 12,200 12,200
4280 - CAPITAL OUTLAY <$5,000 15,978 0 7,903 5,000 5,000 0
Total Category: COMMODITIES 73,236 54,025 48,417 53,530 57,600 54,700
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 15,637 13,740 10,404 7,530 10,000 11,000
4301 - ENGINEERING SVS 330 0 0 0 0 0
4302 - LEGAL SERVICE 7,618 756 608 0 0 0
4303 - INSTRUCTORS 44,796 52,856 53,873 48,590 50,000 50,000
4305 - FEES FOR SERVICE 8,980 9,748 18,653 15,000 15,000 15,000
4309 - CREDIT CARD FEES 18,637 32,223 31,502 18,000 18,000 18,000
4310 - COMMUNICATION 3,462 2,484 1,329 3,925 3,925 3,930
4311 - POSTAGE 0 377 0 318 100 100
4312 - 3v3 HOCKEY LEAGUE 43 13,405 9,700 22,000 22,000 22,000
4321 - DATA PROCESSING 41,560 47,800 40,275 53,700 72,500 76,100
4340 - PRINTING 28 0 0 200 200 200
4341 - ADVER/PUBLISH 11,864 3,532 1,000 3,395 3,395 3,400
4350 - INSURANCE CHARGE 11,420 12,400 13,950 18,600 20,500 22,100
4360 - UTILITIES 277,598 280,612 137,169 275,000 275,000 275,000
4370 - MAINT-REPAIR/EQ 53,155 66,116 44,085 35,750 55,000 60,000
4372 - MAINT-REPAIR/BLD 54,531 79,528 19,385 39,850 55,000 60,000
4373 - BUILDING MAINT LABOR ALLOCAT 11,025 9,000 9,500
4374 - SEALCOATING 0 0 0 0 0 0
4375 - CHARGE-FLEET MNT 9,783 161 0 6,020 6,000 6,300
4380 - RENTAL/LEASE 2,611 2,701 2,376 4,245 6,000 6,500
4401 - DUES & SUBS 4,470 5,044 4,051 6,180 6,180 6,180
City of Cottage Grove Annual BudgetFund 250 - Ice Arena
Detail of Expenditures-Program 3700
Total Category: PERSONAL SERVICES
132
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 77 - ICE ARENA
City of Cottage Grove Annual BudgetFund 250 - Ice Arena
Detail of Expenditures-Program 3700
4403 - TRAVEL/TRAIN/CON 1,698 1,781 2,651 3,900 6,000 6,000
4405 - CLEAN/WASTE REMV 791 608 349 850 850 850
4434 - SPECIAL EVENTS 1,072 5,300 1,224 1,200 1,200 1,200
4435 - LEAGUE PROGRAMS 0 0 0 0 5,000 5,000
4436 - PROSHOP RESALE 5,013 4,705 2,968 5,000 5,000 5,500
4438 - CONCESSIONS RESALE 74,437 85,808 44,767 75,965 78,000 80,000
4449 - OTHER CONTRACT 100 0 0 212 0 0
Total Category: CONTRACTUAL SERVICES 649,634 721,684 451,344 645,430 723,850 743,860
Category: CAPITAL OUTLAY
4540 - OTHER CAP OUTLAY 0 74,386 34,554 0 82,000 13,000
Total Category: CAPITAL OUTLAY 0 74,386 34,554 0 82,000 13,000
Category: TRANSFERS
4700 - TRANSFERS OUT 200,000 200,000 150,000 200,000 180,000 180,000
Total Category: TRANSFERS 200,000 200,000 150,000 200,000 180,000 180,000
Total Department: 77 - ICE ARENA 1,416,924 1,598,080 1,123,921 1,469,920 1,690,250 1,679,360
133
GOLF COURSE
P ARKS AND RECREATION
Department: Parks and Recreation (Fund #: 255)
Program: Golf Course (Program #: 2100, 2105 & 2140)
Program Description
River Oaks is a municipal golf course that appeals to golfers of all skill levels, with outstanding turf
conditions, great customer service, and food and beverage options. It is an 18-hole course with
Toptracer practice range and golf shop. Leagues, lessons, and events are programmed regularly to
market to all demographics. Cross Country ski and snowshoe trails are groomed for free use to the
public in winter months.
The River Oaks Event Center is a multi-purpose banquet facility that is designed to host programs and
events of all sizes. The Eagles Bar and Grill is full-service and caters to both golfers and casual diners.
With the upgrade of the event center, grill, and outdoor wedding area and the addition of four bocce
ball courts and an outdoor bar, River Oaks is growing toward becoming an outdoor recreation
destination for the citizens of Cottage Grove and surrounding communities.
River Oaks operates under the direction of a 5-year business plan. That plan is Council approved and
available to the public to provide guidance on all aspects of the operation.
Budget Commentary
Opearational expenses and bond obligation at River Oaks are all budgeted to be covered by revenue.
The following capital expenditures are scheduled for 2025:
•$15,000 is included for a range machine to offer golfers an easy option to purchase range balls.
•$150,000 is included for greens mowers that have no hydraulic fluid that will protect our greens
from damage.
•$20,000 is included for repair of cart paths
•$70,000 is included for patio furniture
•$30,000 is included for a tilt skillet to improve catering options
•$151,000 is included to payback our irrigation system
As in the past, if revenues are insufficient to cover the capital outlay requests, the capital will be
moved into a future year. 2025 will be the final year of the 7-year golf cart program. The 2026 budget
will reflect the first of the 5-year lease payment schedule for a new golf cart fleet.
134
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Fund: 255 - RIVER OAKS GOLF COURSE
Category: REVENUE
3324 - STATE GRANTS 0 4,519 0 0 0 0
3400 - GREEN FEES 797,696 848,987 873,531 917,351 916,906 953,580
3402 - PCC MEMBERSHIPS 76,797 93,706 56,739 88,316 101,203 105,251
3418 - HANDICAPS 10,670 9,960 9,297 12,270 10,757 11,187
3420 - RENTAL CLUBS 4,932 5,677 5,893 5,672 6,131 6,376
3421 - GOLF CARTS 348,906 430,897 409,863 401,242 465,368 483,982
3428 - LESSONS 16,399 16,735 15,038 18,860 18,074 18,796
3429 - RANGE 145,523 166,552 175,111 167,352 179,876 187,071
3431 - GOLF CLUB MEMBERSHIP 126,136 127,974 129,993 145,056 138,212 143,740
3434 - CIGARS 1,089 1,965 642 1,252 2,122 2,206
3435 - NON-ALCOHOLIC BEVERAGE 48,659 49,483 44,145 55,957 53,411 55,547
3436 - ALCOHOLIC BEVERAGE 326,653 355,142 335,267 375,651 383,553 398,895
3441 - FOOD 189,500 211,870 157,995 217,924 228,820 237,972
3442 - POLICE SECURITY 0 0 0 1,000 0 0
3443 - CLUBHOUSE RENTALS 52,302 52,792 56,175 60,147 57,015 59,295
3444 - MANDATORY GRATUITY 106,710 142,973 111,002 122,717 154,410 160,586
3445 - BANQUET FOOD 239,769 341,086 246,853 275,735 368,372 383,106
3446 - BANQUET NA BEVERAGES 15,919 9,437 7,191 18,306 10,192 10,599
3447 - BANQUET ALCOHOLIC BEVERAGES 9,924 39,360 24,861 11,412 42,509 44,209
3451 - GOLF ACCESSORIES 30,809 40,153 41,227 35,430 43,364 45,100
3453 - CLOTHING - TAX 16,569 16,246 10,559 19,054 17,546 18,247
3454 - CLOTHING-NONTAX 36,336 39,720 32,085 41,786 42,897 44,612
3455 - GIFT CERTIFICATE (1,470)2,376 0 1,690 2,566 2,668
3465 - GOLF CLUB REPAIR 0 566 1,304 5,000 611 635
3575 - SPECIAL EVENTS 0 2,019 3,141 0 0 0
3810 - INVEST INTEREST (4,277)14,112 6,737 0 0 0
3813 - SALE OF GOODS 956 791 5,629 0 0 0
3816 - REFUND & REIMBRS 1,399 1,537 1,251 0 0 0
3829 - MISC - OTHER 5,336 1,503 224 0 0 0
3830 - CASH OVER (336)(29)512 0 0 0
3999 - TRANSFER IN 0 650,000 0 0 0 0
2,602,908 3,678,108 2,762,265 2,999,180 3,243,915 3,373,660
Category: EXPENDITURES
4100 - PERSONAL SERVICES 1,321,081 1,497,894 1,329,335 1,362,900 1,654,200 1,806,400
4200 - COMMODITIES 269,125 261,754 221,322 212,361 213,110 219,040
4300 - CONTRACTUAL SERVICES 827,055 1,005,999 815,443 914,830 967,350 859,250
4500 - CAPITAL OUTLAY 377,568 2,264,998 240,847 220,609 255,000 155,000
4600 - OTHER FINANCING USES 0 5,480 0 183,000 150,280 147,920
Total Category: EXPENDITURES 2,794,829 5,036,126 2,606,947 2,893,700 3,239,940 3,187,610
FUND BALANCE, BEGINNING YEAR 136,137 (55,784)(1,413,802)(1,308,322)(1,304,347)
NET INCREASE (DECREASE)(191,921)(1,358,018)155,318 105,480 3,975 186,050
FUND BALANCE, END OF YEAR (55,784)(1,413,802)(1,308,322)(1,304,347)(1,118,297)
City of Cottage Grove Annual BudgetFund 255 - River Oaks Golf Course
Summary of Revenues & Expenditures
Total Category: REVENUE
135
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 53 - ADMINISTRATION
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 90,584 140,500 118,906 178,400 197,900 210,300
4120 - SAL-P.T./TEMP 247,002 201,088 183,035 138,300 198,000 209,900
4121 - O.T. - P.T./TEMP 9,213 3,552 4,282 2,000 2,000 2,100
4141 - PERA 6,709 10,556 19,016 18,000 30,000 31,600
4142 - FICA 26,061 26,016 23,115 24,500 30,500 32,400
4144 - HEALTH INSURANCE 7,550 10,800 18,000 24,000 26,400 29,000
4147 - UNEMPLOYMENT 16,027 13,504 395 0 0 0
4148 - WORKERS COMP 2,300 3,800 5,025 6,700 8,200 8,900
405,446 409,816 371,774 391,900 493,000 524,200
Category: COMMODITIES
4200 - OFFICE SUPPLIES 35 368 0 1,060 1,090 1,125
4210 - OP SUPPLY-OTHER 20,129 16,063 22,149 9,805 10,100 10,400
4217 - CLOTHING/UNIFORM 5,749 5,524 8,780 1,800 5,000 5,000
4280 - CAPITAL OUTLAY <$5,000 2,049 3,460 11,825 5,305 2,000 2,000
Total Category: COMMODITIES 27,962 25,417 42,754 17,970 18,190 18,525
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 11,310 2,437 1,694 1,800 1,850 1,910
4302 - LEGAL SERVICE 896 1,656 0 0 0 0
4305 - FEES FOR SERVICE 78,102 75,241 78,409 55,620 75,000 75,000
4309 - CREDIT CARD FEES 49,423 58,139 53,628 60,000 65,000 67,000
4310 - COMMUNICATION 11,895 11,382 8,360 12,290 12,650 13,040
4311 - POSTAGE 94 65 17 110 110 120
4321 - DATA PROCESSING 33,700 88,700 72,300 96,400 99,000 104,000
4340 - PRINTING 0 3,202 3,627 2,860 2,940 3,340
4341 - ADVER/PUBLISH 9,456 6,361 4,988 13,790 9,000 9,000
4350 - INSURANCE CHARGE 5,200 5,700 6,450 8,600 9,500 10,300
4360 - UTILITIES 11,588 10,338 6,089 9,550 9,830 10,130
4370 - MAINT-REPAIR/EQ 1,491 3,922 849 1,600 1,640 1,700
4371 - MAINT-REPAIR/OTH 415 0 0 0 0 0
4372 - MAINT-REPAIR/BLD 6,448 6,599 4,086 6,500 6,700 6,900
4373 - BUILDING MAINT LABOR ALLOC 0 0 2,625 0 3,100 3,300
4380 - RENTAL/LEASE 44,411 47,402 3,080 14,000 14,420 60,000
4401 - DUES & SUBS 2,150 835 1,580 2,120 2,180 2,250
4403 - TRAVEL/TRAIN/CON 96 1,462 3,111 3,000 3,750 3,750
4405 - CLEAN/WASTE REMV 1,190 1,582 1,093 1,700 1,750 1,800
4407 - PROPERTY TAXES 1,091 1,091 1,091 1,060 1,090 1,135
4436 - CONCESSION RESAL 0 0 0 0 0 0
4438 - PRO/MISC RESALE 65,462 90,127 86,218 61,800 75,000 75,000
4449 - OTHER CONTRACT 0 0 10 0 0 0
Total Category: CONTRACTUAL SERVICES 334,417 416,239 339,305 352,800 394,510 449,675
Category: CAPITAL OUTLAY
4510 - BUILD & STRUC 0 0 672 0 0 0
4530 - MACH & EQUIPMENT 0 0 1,594 0 0 0
4540 - OTHER CAP OUTLAY 0 0 0 10,609 15,000 10,000
City of Cottage Grove Annual BudgetFund 255 - River Oaks Golf Course
Detail of Expenditures-Program 2100
Total Category: PERSONAL SERVICES
136
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 53 - ADMINISTRATION
City of Cottage Grove Annual BudgetFund 255 - River Oaks Golf Course
Detail of Expenditures-Program 2100
Total Category: CAPITAL OUTLAY 0 0 2,266 10,609 15,000 10,000
Category: OTHER FINANCING USES
4600 - PRINCIPAL 0 0 0 183,000 118,000 118,000
4609 - INTERFUND INTEREST 0 5,480 0 0 32,280 29,920
Total Category: OTHER FINANCING USES 0 5,480 0 183,000 150,280 147,920
Total Department: 53 - ADMINISTRATION 767,825 856,952 756,099 956,279 1,070,980 1,150,320
137
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 55 - MAINTENANCE
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 168,200 181,256 141,102 192,000 213,600 229,200
4120 - SAL-P.T./TEMP 170,693 203,196 199,530 168,000 198,000 209,900
4121 - O.T. - P.T./TEMP 2,263 3,157 6,534 3,100 2,400 2,500
4141 - PERA 16,393 16,809 15,281 19,100 31,100 33,100
4142 - FICA 24,675 28,214 25,445 27,800 31,700 33,800
4144 - HEALTH INSURANCE 22,600 21,600 18,000 24,000 26,400 29,000
4147 - UNEMPLOYMENT 0 617 445 0 0 0
4148 - WORKERS COMP 4,000 4,800 4,200 5,600 6,500 7,100
408,823 459,649 410,537 439,600 509,700 544,600
Category: COMMODITIES
4200 - OFFICE SUPPLIES 638 429 163 530 550 560
4210 - OP SUPPLY-OTHER 31,213 28,739 41,733 29,815 30,710 31,630
4211 - MOTOR FUELS 43,340 36,018 27,517 29,561 30,450 31,360
4212 - LUB/ADD 2,732 3,654 5,025 3,290 3,390 3,500
4216 - FERTILIZER/CHEM 34,261 46,913 41,706 42,435 43,700 44,920
4217 - CLOTHING/UNIFORM 1,852 1,472 1,515 1,700 1,750 1,800
4231 - SMALL TOOLS 1,822 1,767 0 2,020 2,080 2,140
4270 - OP SUP-VEH/EQ 42,636 36,206 30,585 30,900 31,830 32,780
4271 - OP SUP-OTHER IMP 8,877 14,431 (7,455)8,700 8,960 9,230
4272 - OP SUP-BUILDINGS 590 871 683 2,020 2,080 2,140
4280 - CAPITAL OUTLAY <$5,000 0 9,660 0 5,305 5,460 5,630
Total Category: COMMODITIES 167,960 180,159 141,472 156,276 160,960 165,690
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 990 1,100 984 530 550 560
4301 - ENGINEERING SVS 3,251 0 0 0 0 0
4305 - FEES FOR SERVICE 6,980 46,733 18,510 20,000 20,000 20,000
4310 - COMMUNICATION 4,080 3,960 1,981 4,450 4,580 4,720
4350 - INSURANCE CHARGE 1,040 1,726 1,275 1,700 1,900 2,100
4360 - UTILITIES 23,214 22,651 12,491 22,915 23,600 24,310
4370 - MAINT-REPAIR/EQ 1,220 4,222 18,345 6,690 6,890 7,100
4371 - MAINT-REPAIR/OTH 5,073 2,598 400 5,305 5,460 5,630
4372 - MAINT-REPAIR/BLD 6,059 7,398 2,725 5,356 5,520 5,680
4373 - BUILDING MAINT LABOR ALLOC 0 0 2,625 0 3,100 3,300
4375 - CHARGE-FLEET MNT 0 1,997 0 1,820 1,200 1,260
4380 - RENTAL/LEASE 3,753 5,214 11,793 28,120 16,000 16,000
4401 - DUES & SUBS 1,200 1,466 1,061 955 980 1,010
4403 - TRAVEL/TRAIN/CON 1,258 3,339 1,452 3,450 9,050 9,050
4405 - CLEAN/WASTE REMV 5,661 6,215 3,850 7,108 7,320 7,540
4449 - OTHER CONTRACT 6,412 7,694 2,198 6,000 6,180 6,365
Total Category: CONTRACTUAL SERVICES 70,193 116,314 79,690 114,399 112,330 114,625
Category: CAPITAL OUTLAY
4510 - BUILD & STRUC 0 0 15,044 0 0 0
4530 - MACH & EQUIPMENT 90,158 0 133,220 120,000 170,000 135,000
4550 - PROJECT-CONTRACT 0 2,139,272 13,065 0 0 0
City of Cottage Grove Annual BudgetFund 255 - River Oaks Golf Course
Detail of Expenditures-Program 2105
Total Category: PERSONAL SERVICES
138
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 55 - MAINTENANCE
City of Cottage Grove Annual BudgetFund 255 - River Oaks Golf Course
Detail of Expenditures-Program 2105
4557 - PROJECT-PROF SVS 274,410 113,023 0 0 0 0
Total Category: CAPITAL OUTLAY 364,568 2,252,295 161,329 120,000 170,000 135,000
Total Department: 55 - MAINTENANCE 1,011,544 3,008,417 793,028 830,275 952,990 959,915
139
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 56 - CLUBHOUSE
Category: PERSONAL SERVICES
4100 - SALARY-FULL TIME 145,609 223,882 185,888 221,200 217,700 275,700
4120 - SAL-P.T./TEMP 269,243 307,703 254,846 207,500 297,000 314,800
4121 - O.T. - P.T./TEMP 7,801 2,634 3,727 3,700 3,700 3,900
4141 - PERA 16,030 26,176 37,415 22,900 41,900 44,600
4142 - FICA 31,401 39,773 32,973 33,200 42,700 45,500
4144 - HEALTH INSURANCE 15,100 21,600 27,000 36,000 39,600 43,500
4147 - UNEMPLOYMENT 16,497 962 0 0 0 0
4148 - WORKERS COMP 5,130 5,700 5,175 6,900 8,900 9,600
506,812 628,429 547,024 531,400 651,500 737,600
Category: COMMODITIES
4200 - OFFICE SUPPLIES 0 117 93 530 550 560
4210 - OP SUPPLY-OTHER 37,787 50,241 31,574 24,295 25,020 25,775
4217 - CLOTHING/UNIFORM 1,451 0 2,074 3,290 3,390 3,490
4280 - CAPITAL OUTLAY <$5,000 33,965 5,820 3,355 10,000 5,000 5,000
Total Category: COMMODITIES 73,203 56,178 37,096 38,115 33,960 34,825
Category: CONTRACTUAL SERVICES
4300 - PROF SERVICES 2,010 2,361 1,250 1,910 1,970 2,030
4305 - FEES FOR SERVICE 42,901 28,335 24,907 27,050 27,860 28,700
4310 - COMMUNICATION 1,035 2,003 1,575 1,720 1,770 1,825
4311 - POSTAGE 0 0 0 110 110 120
4340 - PRINTING 0 0 625 1,600 1,650 1,700
4341 - ADVER/PUBLISH 7,145 6,568 7,600 10,000 6,000 6,000
4350 - INSURANCE CHARGE 4,360 4,800 5,400 7,200 7,900 8,500
4352 - GENERAL LIABILIT 2,824 3,172 0 4,030 4,150 4,375
4360 - UTILITIES 42,607 38,140 24,761 36,070 37,150 38,260
4370 - MAINT-REPAIR/EQ 1,923 14,084 7,511 11,035 11,370 11,710
4371 - MAINT-REPAIR/OTH 2,515 0 208 0 0 0
4372 - MAINT-REPAIR/BLD 19,444 30,792 21,349 22,660 23,340 24,040
4373 - BUILDING MAINT LABOR ALLOC 0 0 3,075 0 3,500 3,700
4380 - RENTAL/LEASE 7,053 6,815 14,154 5,970 6,150 6,330
4401 - DUES & SUBS 1,955 2,310 2,247 2,760 2,840 2,930
4403 - TRAVEL/TRAIN/CON 0 94 2,188 7,500 7,500 7,950
4405 - CLEAN/WASTE REMV 2,105 2,410 2,914 2,758 2,840 2,930
4434 - SPECIAL EVENTS 7,802 16,878 7,800 10,000 10,300 10,610
4436 - CONCESSION RESAL 167,583 194,811 149,418 180,000 185,400 10,960
4438 - PRO/MISC RESALE 23,701 31,454 29,989 25,750 26,520 27,320
4439 - LIQUOR - RESALE 79,030 88,401 86,789 82,400 84,870 87,420
4449 - OTHER CONTRACT 6,450 20 2,688 7,108 7,320 7,540
Total Category: CONTRACTUAL SERVICES 422,445 473,446 396,448 447,631 460,510 294,950
Category: CAPITAL OUTLAY
4510 - BUILD & STRUC 0 0 35,278 0 0 0
4530 - MACH & EQUIPMENT 13,000 12,703 41,975 90,000 70,000 10,000
Total Category: CAPITAL OUTLAY 13,000 12,703 77,252 90,000 70,000 10,000
City of Cottage Grove Annual BudgetFund 255 - River Oaks Golf Course
Detail of Expenditures-Program 2140
Total Category: PERSONAL SERVICES
140
2022 2023 2024 YTD 2024 2025 2026
Actual Actual as of 9/30 Budget Budget Budget
Department: 56 - CLUBHOUSE
City of Cottage Grove Annual BudgetFund 255 - River Oaks Golf Course
Detail of Expenditures-Program 2140
Total Department: 56 - CLUBHOUSE 1,015,460 1,170,757 1,057,820 1,107,146 1,215,970 1,077,375
141
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142
EQUIPMENT
REPLACEMENT
Department Overview
Equipment Replacement funds the purchase of City equipment and vehicles which cost more than
$5,000 and have an estimated life greater than 5 years. Financing is provided through General Fund
revenue and the Property Tax Levy.
Mission Statement
To provide for a systematic method of replacing equipment and vehicles by setting aside reserve funds
in anticipation of future expenses.
2023-2024 Department Accomplishments
•Prepared ten-year equipment replacement schedule to be included in the ten-year Financial
Management Plan
•Evaluated the effectiveness of leasing certain city vehicles
2025 Department Goals
•Continue to review the effectiveness of leasing certain City vehicles.
2025 Capital Outlay
Description Unit to Replace Budgeted Price
Squad Cars Various 360,000
Engine 26-3135-96 650,000
1 ton truck 41-4204-08 115,000
Mower 16-foot New-parks 159,000
Gator New-parks 32,500
Plow for pickup 1409 New-parks 13,000
Dump Truck Single Axle 31-4002-10 325,000
Dump Truck Single Axle 31-4008-09 325,000
Brush Chipper 31-6001-09 100,000
Asphalt patcher 31-6008-05 305,000
Stand up mower 31-8501-15 10,000
Plow for pickup 1003 New-streets 13,000
Vehicle for inspections 13-5011-11 45,000
Vehicle for building maintenance New-fleet 100,000
Vehicle for recreation 51-5003-13 50,000
Vehicle for fire 26-3117-15 72,000
$2,674,500
143
2022 2023 2024 2024 2025 2026
Actual Actual Estimated Budget Budget Budget
Fund: 210 - EQUIPMENT REPLACEMENT
Category: REVENUE
3011 - CURRENT PROP TAX 0 0 319,100 319,100 321,000 584,000
3808 - BOND INVESTMENT INTEREST 6,759 0
3809 - INTERFUND INTRST 0 0 0 0 0 0
3810 - INVEST INTEREST (60,787)81,801 36,626 7,990 5,000 400
3813 - SALE OF GOODS 9,687 9,025 17,812 0 20,000 20,000
3899 - TRANSFER IN 400,000 418,837 0 0 0 0
3960 - BOND ISSUANCE 0 0 434,841 240,000 1,920,000 1,080,000
3963 - OTHER FIN SOURCE-BOND PREMIUM 0 0 67,942 0 0 0
348,899 509,663 883,080 567,090 2,266,000 1,684,400
Category: EXPENDITURES
4200 - COMMODITIES 1,548 9,307 0 0 0 0
4300 - CONTRACTUAL SERVICES 0 0 0 0 0 0
4500 - CAPITAL OUTLAY 55,026 513,662 1,969,610 983,890 2,674,500 2,975,200
4600 - OTHER FINANCING USES 0 0 19,583 16,800 38,400 21,600
Total Category: EXPENDITURES 56,574 522,969 1,989,193 1,000,690 2,712,900 2,996,800
FUND BALANCE, BEGINNING YEAR 1,317,210 1,609,535 1,596,229 1,596,229 490,116 43,216
NET INCREASE (DECREASE)292,325 (13,306)(1,106,113)(433,600)(446,900)(1,312,400)
FUND BALANCE, END OF YEAR 1,609,535 1,596,229 490,116 1,162,629 43,216 (1,269,184)
City of Cottage Grove Annual BudgetFund 210 - Equipment Replacement
Summary of Revenues & Expenditures
Total Category: REVENUE
144
2022 2023 2024 2024 2025 2026
Actual Actual Estimated Budget Budget Budget
Department: 00 - EQUIPMENT REPLACEMENT
Category: COMMODITIES
4280 - CAPITAL OUTLAY <$5,000 1,548 9,307 0 0 0 0
Total Category: COMMODITIES 1,548 9,307 0 0 0 0
Category: CONTRACTUAL SERVICES
Total Category: CONTRACTUAL SERVICES 0 0 0 0 0 0
Category: CAPITAL OUTLAY
4530 - MACH & EQUIPMENT 55,026 513,662 1,969,610 983,890 2,674,500 2,975,200
Total Category: CAPITAL OUTLAY 55,026 513,662 1,969,610 983,890 2,674,500 2,975,200
Category: OTHER FINANCING USES
4621 - BOND ISSUANCE COSTS 2,783
4630 - OTHER PAYMENTS 0 0 16,800 16,800 38,400 21,600
Total Category: OTHER FINANCING USES 0 0 19,583 16,800 38,400 21,600
Total Department: 00 - EQUIPMENT REPLACEME 56,574 522,969 1,989,193 1,000,690 2,712,900 2,996,800
City of Cottage Grove Annual BudgetFund 210 - Equipment Replacement
Detail of Expenditures-Program 9210
145