HomeMy WebLinkAbout2025-07-30 City Council Special Meeting1
COTTAGE GROVE CITY COUNCIL July 30, 2025
TRAINING ROOM - 5:30 PM
1 Call to Order
2 Workshops - Open to Public
A 2026 Budget Workshop
Staff Recommendation: Provide staff with feedback and direction regarding the 2026 budget.
3 Adjournment
1
City Council Action Request
2.A.
Meeting Date 7/30/2025
Department Administration
Agenda Category Action Item
Title 2026 Budget Workshop
Staff Recommendation Provide staff with feedback and direction regarding the 2026
budget.
Budget Implication N/A
Attachments 1. 01 2026 Equipment Replacement Memo
2. 01.1 Equipment Replacement Fund
3. 01.2 Equipment Replacement Request Forms
4. 01.3 Memo Take Home Squad Information
5. 01.4 Listing of Equipment Replacement 2026-2031
6. 02 General Fund Public Works Budgets
7. 03 Fund 215-Recycling Fund (Special Revenue Fund)
8. 04 Fund 235-Roadway & Trailway Maintenance Fund (Special Revenue Fund)
9. 05.01 Fund 610 Water Utility Fund (Enterprise Fund)
10. 05.02 Fund 620 Sewer Utility Fund (Enterprise Fund)
11. 05.03 Fund 630 Street Light Uitlity Fund (Enterprise Fund)
12. 05.04 Fund 230-Storm Water Utility Fund (Special Revenue Fund)
13. 05.05 Water and Sewer Rate Study
14. 05.06 Streetlight Rate Study
15. 06 Fund 710-Fleet Maintenance (Internal Service Fund)
16. 07 General Fund General Government Budgets
17. 08 Fund 265- CVB Fund (Special Revenue Fund)
18. 09 Fund 285 EDA Fund (Special Revenue Fund)
19. 10 Fund 280 HRA Fund (Special Revenue Fund)
20. 11 Fund 720-IT Fund (Internal Service Fund)
21. 12 Fund 700-Self Insurance Fund (Internal Service Fund)
22. 13 Financial Management Plan updated for 2026 Budget Process
23. 14 Parks Department Follow-up Memo
24. 14.1 Parks Department Follow-up Employee Cost
25. 14.2 Parks Department Follow-up Employee Annual Cost Sheet
To: Honorable Mayor and City Council
Jennifer Levitt, City Administrator
From: Adam Moshier, Fleet and Facilities Maintenance Manager
Date: July 15, 2025
Subject: Equipment Replacement for 2026
Introduction
This memo outlines new and replacement equipment that is scheduled for 2026 in Public
Works and Parks.
Staff is recommending the following equipment be replaced in 2026;
Garbage Truck
Sign Service Truck
Aerial Bucket Truck
Bombardier Sidewalk Snow Removal Machine
Holder Utility Machine
Single Axle Dump Truck
Hotsy Mobile Trailer
Air Compressor Trailer
Scrubber
Blower Attachment (add to fleet)
The total cost of all equipment is $1,474,000, with $1,324,000 budgeted in the Equipment
Replacement fund, $65,000 budgeted in the Water fund and $85,000 in the Fleet fund.
Last summer, $2,312,000 in equipment for Public Works and Parks & Recreation had been
requested for 2026. However, due to the tight 2026 budget, staff have pushed out $767,000 of
those requests to 2027 and $185,000 of those requests out to beyond 2027 .
Equipment Recommended for Replacement
Garbage Truck, 41-6003-14
This garbage truck is due for replacement based on age, maintenance cost and the condition
of the truck. The replacement schedule for a garbage truck is 12 years. This truck is currently
11 years old. The garbage truck usually takes one full year to build and the City would not
receive it until late 2026, making the truck over 12 years old by the time it is replaced. This
truck has $92,700 dollars in maintenance costs with 2024 being the highest cost to date. This
truck has 66,000 miles, although the mileage may not appear high, this is not a good indication
of replacement as compared to a typical passenger or highway vehicle. These miles are nearly
all in town and in parks along trails, with continuous stopping and starting. This truck has
heavy rust and shows signs of wear which will begin to affect the body and lifting mechanism
of the truck.
The garbage truck collects all of the trash around the park facilities. There is only one garbage
truck owned by the city so this needs to be a reliable piece of equipment. Over the past three
years, this truck has been out of service during the summer months when it is needed most. It
was already out of service for two weeks in 2025 to replace the injectors. Due to its small size
and packing style, it is difficult to find a small garbage truck to rent. Staff is considerably less
efficient in emptying the trash barrels without the garbage truck. Performing this task manually
can lead to back injuries which is why having a reliable garbage truck is needed. Staff is
estimating the total cost to replace this truck is $165,000. Staff is proposing to use an
equipment certificate to fund this equipment.
Sign Service Truck, 32-1101-07
This vehicle is due for replacement based on age and maintenance costs. The replacement
schedule for service trucks is 15 years. This truck is 17 years old with 94,000 miles and
$111,105 in maintenance costs. It shows signs of heavy rust underneath the body of the
vehicle which can lead to more maintenance costs. Currently, this truck is used for everyday
sign services including stenciling operations and hauling a trailer. This is the only sign service
truck that is equipped to install signs and it needs to be reliable and in service. The past two
$0
$5,000
$10,000
$15,000
$20,000
$25,000
Co
s
t
Year
Maintenance Cost Per Year
Garbage Truck 6003
years have consistently seen this truck in the shop, with higher costs. The total cost to replace
this vehicle is $220,000. Staff is proposing to use an equipment certificate to fund this
equipment.
Forestry Aerial Bucket Truck, 36-6009-07
The forestry aerial bucket truck is scheduled for replacement based off age, reliability and
maintenance cost. The replacement schedule for the bucket truck is 12 years. This truck is
currently 18 years old and has $88,746 dollars in maintenance costs with 2024 being the
highest cost to date. These maintenance costs only cover 9 of the 18 years of life, while the
City has owned the vehicle. It does take about one year to build a new bucket truck and this
truck will then be 19 years old. Staff purchased this truck used in 2016 which is why the
maintenance costs were $20,000 in 2016 due to outfitting the truck to fit staff’s needs and
fixing some issues that were present. This aerial truck is a front-line vehicle and needs to be
reliable so staff can complete their work orders. This truck has seen significant time out of
service in the last two years and has become unreliable. The total cost to replace the bucket
truck is $210,000. Staff is proposing to use an equipment certificate to fund this equipment.
Bombardier (Sidewalk Snow Removal Machine)-34-8710-18
The bombardier is due for replacement based on age, reliability and efficiency. The
bombardier is 7 years old with $41,900 in maintenance costs. The recommended replacement
is 8 years. This machine is strictly used for sidewalk snow removal purposes only. With the
increase in sidewalks and trails in new developments, these machines need to be reliable and
working. Maintenance costs on this machine vary depending upon the snow fall amount. In the
years we receive a lot of snow, this machine tends to need more maintenance as it is worked
harder. Down time leads to the sidewalk and trails not getting plowed in a timely matter.
Residents may have to walk in the road if the sidewalk is not plowed which is a safety hazard.
If a sidewalk machine is down, staff have to work longer to make up for the missing piece of
equipment. Staff has been researching more efficient and less expensive equipment to use for
sidewalks. It is difficult to plow sidewalks with a tracked vehicle as the turn radius on this
machine is terrible. It is a larger more clunky machine which makes it harder to maneuver on
the sidewalks around light poles and signs. Staff is proposing to purchase a tractor with the
goal of less downtime and better parts availability. The cost is significantly less, the total cost
of the tractor with snow removal equipment is $100,000 compared to $255,000 for a
bombardier. Staff is proposing to use an equipment certificate to fund this equipment.
Holder (Utility Vehicle with Attachments)-31-8409-16
The holder is due for replacement based on age, reliability and maintenance cost. The holder
is 9 years old, has $112,360 dollars in maintenance costs with 2019 being the highest cost to
date. The recommended replacement is 8 years. This machine is used year-round for sidewalk
snow removal purposes, sidewalk sweeping and mowing pond areas. With the increase in
sidewalks and trails in new developments, these machines need to be reliable and working.
Maintenance costs on this machine vary depending upon the snow fall amount. In the years
we receive a lot of snow, this machine tends to need m ore maintenance as it is worked harder.
If a sidewalk machine is down, staff have to work longer to make up for the missing piece of
equipment. The total cost to replace the holder is $255,000. Staff is proposing to use an
equipment certificate to fund this equipment.
Dump Truck, 31-4001-10
The single axle dump truck is due for replacement based on age and maintenance costs. The
replacement schedule for dump trucks is 15 years. Unit 4001 is 15 years old. Dump trucks
usually take 1 full year to build, and the City would not receive them until late 202 6 or early
2027. This truck is used year-round with hauling asphalt, dirt and branches in the summer
months. As well as plowing and hauling snow in the winter months. Unit 400 1 has $320,000
dollars in maintenance costs with 2023 and 2024 being the highest cost to date. Unit 4001 has
58,000 miles. Although the mileage isn’t relatively high compared to a passenger vehicle, this
truck is showing signs of heavy rust and wear. Plowing snow and salting the roads puts
extreme strain on the dump trucks and causes a great amount of rust and force to the dump
truck. When one truck goes down, the roads get plowed slower and staff have to work longer
hours to make up for the lost route. Older trucks tend to have more issues and therefore
replacing them according to schedule is a key comp onent in the Public Works operations. The
total cost to replace this single axle dump truck is $360,000.
Hotsy Trailer, 70-6006-97
The hotsy trailer is due for replacement based on age and reliability. The replacement
schedule for trailers is 15 years. This hotsy trailer is 28 years old with $15,820 in maintenance
costs. Staff did an overhaul of the machine in 2018 and the past few years it has been costing
around $1,000 per year. Currently, this hotsy trailer is used for removing graffiti, cleaning the
splash pad, building exteriors and vehicles. This is the only hotsy trailer that the City owns, and
it is the most efficient piece of equipment to do this work. The total cost to replace this hotsy
trailer is $25,000. This hotsy trailer will be budgeted out of the water fund.
Trailered Air Compressor, 70-6007-96
This trailered air compressor is due for replacement based on age and maintenance costs.
The replacement schedule for trailers is 15 years. This air compressor trailer is 29 years old
with $14,400 in maintenance costs. It is showing signs of age as over the past few years it has
needed some major repairs. There are more efficient trailer air compressors in the market and
staff needs a higher psi to blowout the larger irrigations systems in the fall. This is the only
trailered air compressor the city has so it needs to be reliable and in service. The total cost to
replace this air compressor trailer is $40,000. This trailered air compressor will be budgeted
out of the water fund.
Scrubber Sweeper, 33-8602-12
The scrubber is due for replacement based on age and maintenance costs. The replacement
schedule for scrubbers is 12 years. This scrubber is 13 years old with $27,800 in maintenance
costs. It shows signs of heavy rust underneath the body and in the hopper of the scrubber
which can lead to more maintenance costs. Currently, this scrubber is used for cleaning the
Public Safety garage, Public Works garage and the Central Fire Station. This is the only
scrubber that is big enough to handle the large areas of cleaning. The past few years have
consistently seen this scrubber in the shop, with higher maintenance costs and downtime. The
total cost to replace this scrubber is $85,000. Lead time on this unit is almost 1 year. This
scrubber will be budgeted out of the fleet fund.
New Equipment Added to the Fleet
Blower for Tractor
Staff is requesting to add a blower attachment to the fleet. This would be added to the current
tractor that was purchased previously. There were not enough funds in the budget to purchase
this blower when the tractor was built. Parks and Streets use blowers on equipment to assist
with snow removal on sidewalks, parking lots and ice rinks. The total cost to add a blower
attachment would be $14,000.
Conclusion
Staff has taken a considerable amount of time to form this equipment replacement
recommendation for 2026. If the City is to push back equipment past the recommended
replacement schedule, maintenance costs will continue to increase, putting more pressure on
the fleet maintenance staff to keep them in service. Costs will continue to increase as
equipment will need to be sent to contractors to get repaired in a timely fashion. Downtime
becomes a bigger factor which then leads to staff being less efficient and not having the
equipment needed to complete the job.
Staff is recommending this equipment be replaced to increase efficiency, decrease
maintenance costs, decrease down time and enhance the fleet. The total cost of purchasing
and replacing all of the equipment highlighted above is $1,474,000. The breakdown of the
funds is $1,324,000 budgeted out of Equipment Replacement fund, $65,000 budgeted out of
the Water fund and $85,000 budgeted out of the Fleet fund.
Equipment Replacement Fund
2024 2025 2026 2027
Revenues:
Property Tax Levy-Equipment 317,163$ 321,000$ -$ 900,000$
Debt Levy-Equip. Certificates - -
Transfer In 52,900 - - -
Equipment Sales 22,984 20,000 20,000 20,000
Investment Interest 52,026 35,000 400 400
Total Revenues:445,073 376,000 20,400 920,400
Expenditures:
Equipment Paid 2024 1,807,691
Equipment Paid 2025 from 2024 - 142,000
Equipment Paid 2025 - 2,674,500
Equipment Purchases - - 1,434,000 2,697,900
Total Expenditures:1,807,691 2,816,500 1,434,000 2,697,900
Other Financing Sources/(Uses)
Equipment Certificates 500,000 1,970,000 1,310,000 345,000
Transfer Out-Debt Payment -
Issuance Costs - - - -
Total Other:500,000 1,970,000 1,310,000 345,000
Beginning Fund Balance 1,622,561$ 759,943$ 289,443$ 185,843$
Ending Fund balance 759,943$ 289,443$ 185,843$ (1,246,657)$
2024 Equipment to not arrive until 2025
Redi-Haul Trailer (41-7013-05)Parks 22,000
2 Admin Vehicles Police 120,000
142,000$
2026 Equipment
PD-2 Vehicle for police 21-1247-13 Police 55,000
PD-3 Vehicle for police 21-1839-14 Police 55,000
PW-1 Garbage truck-Priority 1 41-6003-14 Parks 165,000 Equipment Cert
PW-2 Sign truck-Priority 2 32-1101-07 Signs 220,000 Equipment Cert
PW-3 Forestry aerial service truck-3 36-6009-07 Forestry 210,000 Equipment Cert
PW-4 Blower for new tractor-Priority 4 41 Parks 14,000
PW-5 Tractor-Priority 5 34-8710-18 Snow 100,000 Equipment Cert
PW-6 Utility vehicle with attachments-6 31-8409-16 Streets 255,000 Equipment Cert
PW-7 Dump Truck Single Axle -Priority 7 31-4001-10 Streets 360,000 Equipment Cert
1,434,000
2027 Equipment
PD-5 Vehicle for police 21-1641-16 Police 56,650
PD-6 Vehicle for police 21-1646-16 Police 56,650
PD-4 Squad Cars Squad Cars Police 523,600
Fire-1 Vehicle for fire chief 26-3117-15 Fire 72,000
Fire-2 Fire vehicle for deputy fire chief 26-3127-17 Fire 75,000
Fire-3 Fire vehicle for misc fire staff 26-0344-10 Fire 75,000
Fire-4 Wildland fire pickup 26-3128-13 Fire 200,000
Fire-5 UTV for brush fires 26-0214-14 Fire 40,000
EM-1 Command vehicle Emer Mgmt 750,000
PW-11 Tractor 41-8403-08 Parks 135,000 Moved from 2026
PW-12 Mower 41-8502-19 Parks 122,000
PW-13 Mower 16-foot 41-8511-18 Parks 167,000 Moved from 2026
PW-14 Gator 41-8704-05 Parks 35,000 Moved from 2026
PW-15 Arrow board 31-0036-08 Streets 10,000
PW-16 Arrow board 31-0037-08 Streets 10,000
PW-17 Message board trailer 31-0050-11 Streets 25,000
PW-18 Loader and wing 31-8002-91 Streets 345,000
Equipment Cert;
Moved from 2026
2,697,900
Equipment in other Funds in 2026
PW-8 Hotsy trailer 25,000 Water
PW-9 Trailered air compressor 40,000 Water
PW-10 Scrubber sweeper Fleet Fleet 85,000
Ambulance 340,000 EMS Fund
Equipment in other Funds in 2027
PW-19 Pickup 73,500 Water
PW-20 Pickup 73,500 Water
Ambulance 340,000 EMS Fund
To: Honorable Mayor and City Council
Jennifer Levitt, City Administrator
From: Adam Moshier, Fleet and Facilities Manager
Date: 7/24/2025
RE: Take Home Squad Information
Background
The City of Cottage Grove started the take home squad program in late 2024. This memo
summarizes the 2024 maintenance and mileage compared to staff projections for 2024. The
take home squad program was not implemented until late September of 2024. The numbers
below do include all repairs done to the vehicle, including insurance claims.
VEHICLE #
ESTIMATED
MILEAGE PER YEAR
2024 ACTUAL
MILEAGE
ESTIMATED
MAINTENANCE
2024 ACTUAL
MAINTENANCE
Total 391,214 357,053 73,541$ 137,518$
Average 16,301 14,877 3,064$ 5,730$
As shown above, the maintenance costs were 87% more than expected and mileage was 9%
less than expected. Again, this is not a full representation of the impact take home squads are
having as it was started in late 2024. For a comparison, the 2023 average maintenance cost
per squad was $5,741 and average miles driven per squad was 16,446. Both 2023 and 2024
numbers are similar.
The year 2025 will be a better snapshot of how the take home squad program is affecting
maintenance and miles driven as 2025 will be a complete year of take home squad use.
The table below shows 2025 maintenance costs through June.
The major outlier in this table is unit 2159 where the cost is $14,137. $8,700 of that is from an
insurance claim. For 2025, the actual maintenance numbers are trending about the same as
2023 and 2024.
Recommendation
Receive information on take home squad program.
VEHICLE #
2025 ESTIMATED
MAINTENANCE
2025 ACTUAL
MAINTENANCE
Total 79,362$ 69,582$
Average 3,174$ 2,783$
2014
2013
2010
2016
2007
2019
2007
2014 Isuzu
S uads 5 s uad additions and 1 re lacemen 508 32
2013
2007
2015
2017
2017
2016
2016
2019
2018
2008
2005
1991
2008
2008
2011
2014
2016
2018 Ford Ex lorer
2017 GMC
2013
2013
2018
26-3117-15 2015 ford explorer 3117 squad 2 Ford F550 $75,000
Total
2010 Single-Axle Dump Truck Freightliner 31-4001-10
2018 CHEVY TAHOE Chev Tahoe
FORD F250
41-6003-14 Isuzu Garbage Truck With Side Loader
21-1848-18 Ford Explorer
Squads 4 squad additions and two replacements
21-7042-13 Aluminum Barricade trailer
21-7041-13 Speed Trailer
21-1839-14 2014 Chrysler Chrysler $55,000
Freightliner M2 $360,000
Ford
2028
26-3102-1
$1,942,320Total
Toro GM 5910
John Deere Turf
2027
41-8403-08 John Deere 5625 Tractor John Deere 5625
2026
Bombardier SW4S-F Sidewalk Machine Prinoth SW4S-F $100,000
21-1247-13 2013 Ford Explorer Squad 1247 $55,000
$255,000
36-6009-07 Ford F550 $210,000
32-1101-07 $220,000
31-8409-16 Holder
GMC Crew Cab Sign Truck C4500 GMC C4500
34-8710-18
Ford F550 Forestry Aerial Service Truck
$165,000
31-0037-08 Solar arrow board $10,000
$122,000
26-3127-17 Ford Explorer 3127 FORD EXPLORER $75,000
21-1646-16 Ford Explorer FORD EXPLORER $56,650
21-1641-16 Ford Explorer FORD EXPLORER $56,650
26-0344-10 Ford pickup $75,000
41-8502-19
$135,000
Toro GM4000 Mower Toro GM4000
Equipment Replacement Fund Equipment
Replacement Based on Replacement Year
Grouped By Replacement Year Updated 6/26/2025
$345,000
41-8511-18 16ft Toro GM5910 Mower $167,000
41-8704-05 John Deere Gator Turf $35,000
31-8002-91 John Deere 772BH Grader & Wing John Deere 772BH
15-4300-07 Command Vehicle Ford Winebago $750,000
26-3128-13 2013 pickup Crew Cab Fire Brush $200,000Ford
$58,350
21-1750-17 GMC Sierra $58,350
New Blower $14,000
$523,560
31-0036-08 arrow board $10,000
$2,700,860
31-0050-11 Message Board trailer $25,000
26-0214-14 Utv Polaris 0214 $40,000Polaris Ranger Crew
$80 000
$30,000
$10,000
13-1666-16 2016 ford interceptor 1666 Ford Interseptor $45,000
2015
2016
2016
2018
2001
2016
2013
2006
2019
1991
2013
1993
2009
S uads $539,22
2019 Dod e Duran o
2019 Dod e
2019
2015
2017
2016
2017
2016
2017
41-8506-21 Toro Groundmaster 4000-T 2021 Toro 4000-T4 $130,00
2017
2024
2015
2016
2016
2014
S uads $560,00
2010
2015
2016
2018
2017
2015
2018
2015 GMC Sierra Wt GMC Sierra
2029
15-1901-19 Mobile light generator
Kromer FC1 $85,000
31-6010-16
$15 000
26-344-10 2010 Ford 4wd Pickup F250 $50,000
41-7007-18 Single Axle Kromer Trailer 83 x 12 Sport Warrior $10,000
$10,000
13-5005-17 $55,0002017 Ford Escape 5005 Ford Escape
41-7006-15 Trailer Tandem 16 foo Towmaster T-12DT
36-9003-16 2016 Stump Grinder Bobcat SGX60
$1,794,000
31-8207-16
32-7016-14 Trailer Single-Axle Aluma $20,000
Stand on Spreader Exmark Spreader $13,000
13-5006-17 2017 Ford Escape 5006 Ford Escape
Caterpillar 926M Loader Caterpillar 926M
2017 Ford F250 Crew Cab Ford F250
41-8401-1 John Deere Tractor 5115 John Deere 5115
41-8407-17 John Deere Tractor 3046R John Deere 3046R
41-1701-17
2030
Ford F250
41-8706-17
41-7015-01 Trailer $12,000
New $80,000Crew Cab Streets
31-7004-06 Trailer/7004 $12,000
$85,000
14-1704-15 GMC Pickup 1500 Extended Cab GMC Sierra 1500 $70,000
31-0049-09 Trafficx Scorpion Towed Attenuator $25,000
$55,000
$345,000
$150 00
$50,000
$85,000
John Deere Pro Gator 2030A John Deere 2030A $40,000
Total
New $36,000Gator
31-8603-13 Tymco Sweeper (air) $340,000
41-1404-16 2016 Ford F350 1404 Ford F350 $85,000
Ford F250
Tymco
Ford F250
41-1409-16 2016 Ford F250 1409 $85,000
51-5001-15 GMC Sierra WT/Recreation GMC Sierra $70,000
41-1402-15 2015 GMC Sierra WT/41-1402-15 GMC Sierra 2500
Total
31-6002-93 Ford Tandem Water tanker $350,000
34-9007-13 Sno Go Blower
$2,555,926
$20,000
41-8702-18 Kromer Field Maintainer/Striper
21-1940-19 Dodge caravan $58,000
$150,000
41-8003-91 Huber $40,000
31-1002-16 2016 Ford F250 1002 $85,000
Ford Utility old squad 1857 Ford Explorer $55,000
21-1943-19 Dodge Durango $58,000
$85,000
31-8402-19 MT Trackless $265,000MT Trackless MT7
31-1005-15
13-1754-17 ford explorer/old squad 1754 Ford Explorer $55,000
31-1009-24 Leased vehicle with state Ford F150
13-1857-18
2018
2018
2018
2018
2022
2022
2010
2015
2015
2015
2018
2015
New Mowe $40,000
2020
2020
21-2197-21 2021 Polaris Ran e 2021 Polaris $45,000
21-7046-05 Car Hauler Traile 2005 $10,000
S uads $570,00
2031
2019
2004
2019
2008
2019
2019
2019
2019
2019
2016
2019
2013
S uads $400,00
41-1410-19
41-8406-19 John Deere 4066R Tractor John Deere 4066R $80,000
41-1705-19 Ford F150 1705 $60 000
31-8306-13 Patcher Spray Injection $90,000
31-8301-19 CB1.8 Roller CAT CB1.8 $35,000
$10,000
Interstate Enclosed Cargo Trailer 18 FT Interstate Trailer
$55,000
$55,000
$2,448,000
Ford Escape 5002 Ford Escape
$38,000
Single Axle Utility Trailer 83 x 12 Sport Warrior $10,000
Cat 926M
14-5002-19
Total
$10,000Road Warrior
Ford F150
41-7008-18 Tandem Water Tanker Trailer 77 x 12 Road Warrior $10,000
41-8507-22
Western Star 4700SF
Western Star 4700SF
31-0044-10 Hydroseeder Finn T75
Cat 926M Loader
Ford F250 pickup 1410 Ford F250 $80,000
41-7012-18
41-1401-19 Ford F250 1401 Ford 250
31-8205-18
41-8508-22 2022 Ferris mower 5ft
$80,000
41-7014-18
2022 Ferris mower 5ft $40,000
Ferris
$360,000
31-4203-15 2015 Ford 1-Ton Dump Truck Ford F450 $150,000
31-4005-15 Dump Truck Single Axle / 31-4005-15
41-7011-18 Single Axle Utility Trailer 83 x 12/ 41-7011 Sport Warrior 8312SA
$80,000
$40,000
31-1007-19 FORD F250 Pickup FORD F250
31-7019-16 Felling Deck Over Trailer Felling FT-40-2-LP
32-7001-15
Tandem Axle Utility Trailer 83 x 16
$40,000
31-4004-15 Dump Truck Single Axle 2015 $360,000
$10,000
$360,000
Ferris
Total $1,330,000
36-6004-04 GMC Forestry Aerial Truck GMC $250,000
41-0037-08 Dakota Turf Top Dresser $25,000
13-5004-19 Ford Escape 5004 Ford Escape
21-1942-19 2020 Dodge durango Dodge $60,000
21-2067-20 Ford F150 Ford $60,000
7/24/2025 4:04:49 PM Page 1 of 11
Budget Comparison Report
Cottage Grove Account Detail
2023
Total AcƟvity
2024
Total AcƟvity
Account Number
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
%
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
%
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 620 - SEWER OPERATING
Revenue
Category: 3030 - SPECIAL ASSESSMENTS
Object: 3044 - MISC PEN & INT
2,953.32 2,158.29 0.00 3,000.002,500.00 500.00 20.00% 3,000.00 0.00 0.00%MISC PEN & INT620-00-9620-3044
Total Object: 3044 - MISC PEN & INT:20.00% 0.00%3,000.002,500.00 500.00 3,000.00 0.000.002,158.292,953.32
Total Category: 3030 - SPECIAL ASSESSMENTS:20.00% 0.00%3,000.002,500.00 500.00 3,000.00 0.000.002,158.292,953.32
Category: 3400 - CHARGES FOR SERVICES
Object: 3525 - CREDIT CARD RECOVER
0.00 0.00 0.00 32,940.000.00 32,940.00 0.00% 32,940.00 0.00 0.00%CREDIT CARD RECOVER620-81-3160-3525
Total Object: 3525 - CREDIT CARD RECOVER:0.00% 0.00%32,940.000.00 32,940.00 32,940.00 0.000.000.000.00
Total Category: 3400 - CHARGES FOR SERVICES:0.00% 0.00%32,940.000.00 32,940.00 32,940.00 0.000.000.000.00
Category: 3710 - ENTERPRISE CHARGES FOR SERVICES
Object: 3724 - SEWER SERVICE
3,573,621.28 3,930,684.58 1,457,937.84 4,577,000.004,140,870.00 436,130.00 10.53% 4,924,852.00 347,852.00 7.60%SEWER SERVICE620-00-9620-3724
Total Object: 3724 - SEWER SERVICE:10.53% 7.60%4,577,000.004,140,870.00 436,130.00 4,924,852.00 347,852.001,457,937.843,930,684.583,573,621.28
Object: 3727 - PENALTIES-UTIL
26,835.02 47,155.79 5,393.24 40,000.0030,000.00 10,000.00 33.33% 40,000.00 0.00 0.00%PENALTIES-UTIL620-00-9620-3727
Total Object: 3727 - PENALTIES-UTIL:33.33% 0.00%40,000.0030,000.00 10,000.00 40,000.00 0.005,393.2447,155.7926,835.02
Object: 3739 - MISC UTIL
-37,915.00 0.00 0.00 14,000.0015,000.00 -1,000.00 -6.67% 0.00 -14,000.00 -100.00%MISC UTIL620-00-9620-3739
8,821.75 10,784.90 3,404.45 0.000.00 0.00 0.00% 14,000.00 14,000.00 0.00%MISC UTIL620-80-3100-3739
Total Object: 3739 - MISC UTIL:-6.67% 0.00%14,000.0015,000.00 -1,000.00 14,000.00 0.003,404.4510,784.90-29,093.25
Total Category: 3710 - ENTERPRISE CHARGES FOR SERVICES:10.63% 7.51%4,631,000.004,185,870.00 445,130.00 4,978,852.00 347,852.001,466,735.533,988,625.273,571,363.05
Category: 3809 - INVESTMENT INTEREST
Object: 3809 - INTERFUND INTRST
23,350.00 21,250.00 0.00 17,050.0019,200.00 -2,150.00 -11.20% 14,950.00 -2,100.00 -12.32%INTERFUND INTRST620-00-9620-3809
Total Object: 3809 - INTERFUND INTRST:-11.20% -12.32%17,050.0019,200.00 -2,150.00 14,950.00 -2,100.000.0021,250.0023,350.00
Budget Comparison Report
7/24/2025 4:04:49 PM Page 2 of 11
2023
Total AcƟvity
2024
Total AcƟvity
Account Number
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
%
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
%
Increase /
(Decrease)
Increase /
(Decrease)
Object: 3810 - INVEST INTEREST
151,663.52 163,883.24 93,624.61 34,900.0037,000.00 -2,100.00 -5.68% 34,800.00 -100.00 -0.29%INVEST INTEREST620-00-9620-3810
Total Object: 3810 - INVEST INTEREST:-5.68% -0.29%34,900.0037,000.00 -2,100.00 34,800.00 -100.0093,624.61163,883.24151,663.52
Total Category: 3809 - INVESTMENT INTEREST:-7.56% -4.23%51,950.0056,200.00 -4,250.00 49,750.00 -2,200.0093,624.61185,133.24175,013.52
Category: 3812 - MISCELLANEOUS
Object: 3813 - SALE OF GOODS
0.00 0.00 4,773.75 0.000.00 0.00 0.00% 0.00 0.00 0.00%SALE OF GOODS620-00-9620-3813
Total Object: 3813 - SALE OF GOODS:0.00% 0.00%0.000.00 0.00 0.00 0.004,773.750.000.00
Object: 3816 - REFUND & REIMBRS
0.00 0.00 9,568.94 0.000.00 0.00 0.00% 0.00 0.00 0.00%REFUND & REIMBRS620-80-3100-3816
Total Object: 3816 - REFUND & REIMBRS:0.00% 0.00%0.000.00 0.00 0.00 0.009,568.940.000.00
Total Category: 3812 - MISCELLANEOUS:0.00% 0.00%0.000.00 0.00 0.00 0.0014,342.690.000.00
Category: 3999 - TRANSFERS IN
Object: 3900 - CAPITAL CONTRIBUTIONS
5,667,834.00 3,409,406.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%CAPITAL CONTRIBUTIONS620-00-9620-3900
Total Object: 3900 - CAPITAL CONTRIBUTIONS:0.00% 0.00%0.000.00 0.00 0.00 0.000.003,409,406.005,667,834.00
Total Category: 3999 - TRANSFERS IN:0.00% 0.00%0.000.00 0.00 0.00 0.000.003,409,406.005,667,834.00
Total Revenue: 4,718,890.001,574,702.83 4,244,570.00 474,320.00 11.17% 5,064,542.00 345,652.00 7.32%7,585,322.809,417,163.89
Expense
Category: 4100 - PERSONAL SERVICES
Object: 4100 - SALARY-FULL TIME
111,181.65 153,765.96 52,298.27 223,100.00208,600.00 14,500.00 6.95% 231,125.00 8,025.00 3.60%SALARY-FULL TIME620-80-3100-4100
70,506.53 94,207.43 60,004.14 175,200.00148,600.00 26,600.00 17.90% 183,800.00 8,600.00 4.91%SALARY-FULL TIME620-81-3160-4100
Total Object: 4100 - SALARY-FULL TIME:11.51% 4.17%398,300.00357,200.00 41,100.00 414,925.00 16,625.00112,302.41247,973.39181,688.18
Object: 4110 - OVERTIME F. T.
2,724.67 2,322.41 574.68 3,700.003,500.00 200.00 5.71% 3,800.00 100.00 2.70%OVERTIME F. T.620-80-3100-4110
Total Object: 4110 - OVERTIME F. T.:5.71% 2.70%3,700.003,500.00 200.00 3,800.00 100.00574.682,322.412,724.67
Object: 4115 - REGULAR-P/T REG STATUS
0.00 0.00 0.00 12,500.0010,100.00 2,400.00 23.76% 12,950.00 450.00 3.60%REGULAR-P/T REG STATUS620-80-3100-4115
Total Object: 4115 - REGULAR-P/T REG STATUS:23.76% 3.60%12,500.0010,100.00 2,400.00 12,950.00 450.000.000.000.00
Object: 4120 - SAL-P.T./TEMP
0.00 0.00 1,873.58 0.000.00 0.00 0.00% 0.00 0.00 0.00%SAL-P.T./TEMP620-80-3100-4120
Total Object: 4120 - SAL-P.T./TEMP:0.00% 0.00%0.000.00 0.00 0.00 0.001,873.580.000.00
Object: 4138 - MN PAID LEAVE
0.00 0.00 0.00 1,100.000.00 1,100.00 0.00% 1,100.00 0.00 0.00%MN PAID LEAVE620-80-3100-4138
Budget Comparison Report
7/24/2025 4:04:49 PM Page 3 of 11
2023
Total AcƟvity
2024
Total AcƟvity
Account Number
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
%
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
%
Increase /
(Decrease)
Increase /
(Decrease)
0.00 0.00 0.00 800.000.00 800.00 0.00% 800.00 0.00 0.00%MN PAID LEAVE620-81-3160-4138
Total Object: 4138 - MN PAID LEAVE:0.00% 0.00%1,900.000.00 1,900.00 1,900.00 0.000.000.000.00
Object: 4140 - PENSIONS
-6,690.00 -3,336.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%PENSIONS620-80-3100-4140
Total Object: 4140 - PENSIONS:0.00% 0.00%0.000.00 0.00 0.00 0.000.00-3,336.00-6,690.00
Object: 4141 - PERA
9,507.07 11,121.54 4,084.69 17,900.0016,700.00 1,200.00 7.19% 14,225.00 -3,675.00 -20.53%PERA620-80-3100-4141
5,286.39 7,100.95 4,591.44 13,100.0011,100.00 2,000.00 18.02% 13,800.00 700.00 5.34%PERA620-81-3160-4141
Total Object: 4141 - PERA:11.51% -9.60%31,000.0027,800.00 3,200.00 28,025.00 -2,975.008,676.1318,222.4914,793.46
Object: 4142 - FICA
8,996.94 10,762.30 4,058.35 18,400.0016,900.00 1,500.00 8.88% 16,300.00 -2,100.00 -11.41%FICA620-80-3100-4142
5,292.62 6,987.03 4,538.50 13,400.0011,300.00 2,100.00 18.58% 14,100.00 700.00 5.22%FICA620-81-3160-4142
Total Object: 4142 - FICA:12.77% -4.40%31,800.0028,200.00 3,600.00 30,400.00 -1,400.008,596.8517,749.3314,289.56
Object: 4144 - HEALTH INSURANCE
25,221.00 30,544.00 13,729.15 35,950.0032,950.00 3,000.00 9.10% 32,200.00 -3,750.00 -10.43%HEALTH INSURANCE620-80-3100-4144
16,200.00 24,000.00 11,000.00 28,800.0026,400.00 2,400.00 9.09% 31,600.00 2,800.00 9.72%HEALTH INSURANCE620-81-3160-4144
Total Object: 4144 - HEALTH INSURANCE:9.10% -1.47%64,750.0059,350.00 5,400.00 63,800.00 -950.0024,729.1554,544.0041,421.00
Object: 4148 - WORKERS COMP
4,500.00 5,500.00 3,083.35 6,100.007,400.00 -1,300.00 -17.57% 6,200.00 100.00 1.64%WORKERS COMP620-80-3100-4148
600.00 800.00 416.65 800.001,000.00 -200.00 -20.00% 800.00 0.00 0.00%WORKERS COMP620-81-3160-4148
Total Object: 4148 - WORKERS COMP:-17.86% 1.45%6,900.008,400.00 -1,500.00 7,000.00 100.003,500.006,300.005,100.00
Total Category: 4100 - PERSONAL SERVICES:11.38% 2.17%550,850.00494,550.00 56,300.00 562,800.00 11,950.00160,252.80343,775.62253,326.87
Category: 4200 - COMMODITIES
Object: 4200 - OFFICE SUPPLIES
0.00 112.87 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%OFFICE SUPPLIES620-81-3160-4200
Total Object: 4200 - OFFICE SUPPLIES:0.00% 0.00%0.000.00 0.00 0.00 0.000.00112.870.00
Object: 4210 - OP SUPPLY-OTHER
5,454.85 13,140.29 6,080.37 4,100.004,000.00 100.00 2.50% 4,220.00 120.00 2.93%OP SUPPLY-OTHER620-80-3100-4210
0.00 0.00 0.00 2,050.002,000.00 50.00 2.50% 2,110.00 60.00 2.93%OP SUPPLY-OTHER620-80-3135-4210
0.00 0.00 81.54 0.000.00 0.00 0.00% 0.00 0.00 0.00%OP SUPPLY-OTHER620-81-3160-4210
Total Object: 4210 - OP SUPPLY-OTHER:2.50% 2.93%6,150.006,000.00 150.00 6,330.00 180.006,161.9113,140.295,454.85
Object: 4211 - MOTOR FUELS
6,019.23 5,001.94 1,019.64 6,660.006,860.00 -200.00 -2.92% 6,730.00 70.00 1.05%MOTOR FUELS620-80-3100-4211
Total Object: 4211 - MOTOR FUELS:-2.92% 1.05%6,660.006,860.00 -200.00 6,730.00 70.001,019.645,001.946,019.23
Budget Comparison Report
7/24/2025 4:04:49 PM Page 4 of 11
2023
Total AcƟvity
2024
Total AcƟvity
Account Number
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
%
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
%
Increase /
(Decrease)
Increase /
(Decrease)
Object: 4216 - FERTILIZER/CHEM
625.23 1,434.65 0.00 3,690.003,600.00 90.00 2.50% 3,800.00 110.00 2.98%FERTILIZER/CHEM620-80-3100-4216
Total Object: 4216 - FERTILIZER/CHEM:2.50% 2.98%3,690.003,600.00 90.00 3,800.00 110.000.001,434.65625.23
Object: 4217 - CLOTHING/UNIFORM
354.06 697.14 0.00 1,380.001,350.00 30.00 2.22% 1,420.00 40.00 2.90%CLOTHING/UNIFORM620-80-3100-4217
Total Object: 4217 - CLOTHING/UNIFORM:2.22% 2.90%1,380.001,350.00 30.00 1,420.00 40.000.00697.14354.06
Object: 4231 - SMALL TOOLS
710.65 0.00 3,380.23 1,030.001,000.00 30.00 3.00% 1,060.00 30.00 2.91%SMALL TOOLS620-80-3100-4231
Total Object: 4231 - SMALL TOOLS:3.00% 2.91%1,030.001,000.00 30.00 1,060.00 30.003,380.230.00710.65
Object: 4271 - OP SUP-OTHER IMP
0.00 417.87 722.01 2,640.002,580.00 60.00 2.33% 2,720.00 80.00 3.03%OP SUP-OTHER IMP620-80-3100-4271
Total Object: 4271 - OP SUP-OTHER IMP:2.33% 3.03%2,640.002,580.00 60.00 2,720.00 80.00722.01417.870.00
Object: 4272 - OP SUP-BUILDINGS
0.00 0.00 0.00 820.00800.00 20.00 2.50% 840.00 20.00 2.44%OP SUP-BUILDINGS620-80-3135-4272
Total Object: 4272 - OP SUP-BUILDINGS:2.50% 2.44%820.00800.00 20.00 840.00 20.000.000.000.00
Object: 4280 - CAPITAL OUTLAY <$5,000
0.00 580.22 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%CAPITAL OUTLAY <$5,000620-80-3100-4280
0.00 1,300.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%CAPITAL OUTLAY <$5,000620-81-3160-4280
Total Object: 4280 - CAPITAL OUTLAY <$5,000:0.00% 0.00%0.000.00 0.00 0.00 0.000.001,880.220.00
Total Category: 4200 - COMMODITIES:0.81% 2.37%22,370.0022,190.00 180.00 22,900.00 530.0011,283.7922,684.9813,164.02
Category: 4300 - CONTRACTUAL SERVICES
Object: 4300 - PROF SERVICES
11,268.50 14,294.20 14,828.00 12,730.0012,420.00 310.00 2.50% 13,100.00 370.00 2.91%PROF SERVICES620-80-3100-4300
925.42 9,098.94 3,816.68 0.000.00 0.00 0.00% 0.00 0.00 0.00%PROF SERVICES620-81-3160-4300
Total Object: 4300 - PROF SERVICES:2.50% 2.91%12,730.0012,420.00 310.00 13,100.00 370.0018,644.6823,393.1412,193.92
Object: 4301 - ENGINEERING SVS
6,454.80 9,664.14 2,365.75 29,130.0028,420.00 710.00 2.50% 29,980.00 850.00 2.92%ENGINEERING SVS620-80-3100-4301
Total Object: 4301 - ENGINEERING SVS:2.50% 2.92%29,130.0028,420.00 710.00 29,980.00 850.002,365.759,664.146,454.80
Object: 4302 - LEGAL SERVICE
988.00 288.00 272.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%LEGAL SERVICE620-80-3100-4302
Total Object: 4302 - LEGAL SERVICE:0.00% 0.00%0.000.00 0.00 0.00 0.00272.00288.00988.00
Object: 4305 - FEES FOR SERVICE
100.00 550.00 0.00 110.00110.00 0.00 0.00% 110.00 0.00 0.00%FEES FOR SERVICE620-80-3100-4305
0.00 0.00 0.00 3,080.003,000.00 80.00 2.67% 3,170.00 90.00 2.92%FEES FOR SERVICE620-80-3135-4305
14,259.00 14,255.00 87.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%FEES FOR SERVICE620-81-3160-4305
Total Object: 4305 - FEES FOR SERVICE:2.57% 2.82%3,190.003,110.00 80.00 3,280.00 90.0087.0014,805.0014,359.00
Budget Comparison Report
7/24/2025 4:04:49 PM Page 5 of 11
2023
Total AcƟvity
2024
Total AcƟvity
Account Number
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
%
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
%
Increase /
(Decrease)
Increase /
(Decrease)
Object: 4309 - CREDIT CARD FEES
34,166.04 55,399.75 26,577.24 72,600.0052,500.00 20,100.00 38.29% 72,600.00 0.00 0.00%CREDIT CARD FEES620-81-3160-4309
Total Object: 4309 - CREDIT CARD FEES:38.29% 0.00%72,600.0052,500.00 20,100.00 72,600.00 0.0026,577.2455,399.7534,166.04
Object: 4310 - COMMUNICATION
682.02 275.32 117.05 700.00680.00 20.00 2.94% 720.00 20.00 2.86%COMMUNICATION620-80-3100-4310
Total Object: 4310 - COMMUNICATION:2.94% 2.86%700.00680.00 20.00 720.00 20.00117.05275.32682.02
Object: 4311 - POSTAGE
24,900.00 25,780.00 11,175.72 35,340.0025,000.00 10,340.00 41.36% 35,340.00 0.00 0.00%POSTAGE620-81-3160-4311
Total Object: 4311 - POSTAGE:41.36% 0.00%35,340.0025,000.00 10,340.00 35,340.00 0.0011,175.7225,780.0024,900.00
Object: 4321 - DATA PROCESSING
152,194.00 165,811.00 78,992.65 129,900.00149,800.00 -19,900.00 -13.28% 125,900.00 -4,000.00 -3.08%DATA PROCESSING620-81-3160-4321
Total Object: 4321 - DATA PROCESSING:-13.28% -3.08%129,900.00149,800.00 -19,900.00 125,900.00 -4,000.0078,992.65165,811.00152,194.00
Object: 4340 - PRINTING
12,633.00 12,633.00 4,012.83 9,355.0020,000.00 -10,645.00 -53.23% 9,355.00 0.00 0.00%PRINTING620-81-3160-4340
Total Object: 4340 - PRINTING:-53.23% 0.00%9,355.0020,000.00 -10,645.00 9,355.00 0.004,012.8312,633.0012,633.00
Object: 4341 - ADVER/PUBLISH
0.00 0.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%ADVER/PUBLISH620-00-7280-4341
Total Object: 4341 - ADVER/PUBLISH:0.00% 0.00%0.000.00 0.00 0.00 0.000.000.000.00
Object: 4350 - INSURANCE CHARGE
17,000.00 25,500.00 11,708.35 26,700.0028,100.00 -1,400.00 -4.98% 28,000.00 1,300.00 4.87%INSURANCE CHARGE620-80-3100-4350
0.00 0.00 2,125.00 0.005,100.00 -5,100.00 -100.00% 0.00 0.00 0.00%INSURANCE CHARGE620-80-3135-4350
Total Object: 4350 - INSURANCE CHARGE:-19.58% 4.87%26,700.0033,200.00 -6,500.00 28,000.00 1,300.0013,833.3525,500.0017,000.00
Object: 4360 - UTILITIES
3,009.15 19,063.41 832.28 25,320.0024,700.00 620.00 2.51% 26,060.00 740.00 2.92%UTILITIES620-80-3100-4360
0.00 0.00 1,562.86 14,450.0014,100.00 350.00 2.48% 14,870.00 420.00 2.91%UTILITIES620-80-3135-4360
Total Object: 4360 - UTILITIES:2.50% 2.92%39,770.0038,800.00 970.00 40,930.00 1,160.002,395.1419,063.413,009.15
Object: 4363 - MWCC SERVICE
2,647,616.64 2,752,566.72 1,444,861.32 3,070,864.002,890,000.00 180,864.00 6.26% 3,224,410.00 153,546.00 5.00%MWCC SERVICE620-80-3100-4363
Total Object: 4363 - MWCC SERVICE:6.26% 5.00%3,070,864.002,890,000.00 180,864.00 3,224,410.00 153,546.001,444,861.322,752,566.722,647,616.64
Object: 4370 - MAINT-REPAIR/EQ
0.00 0.00 0.00 3,900.003,800.00 100.00 2.63% 4,010.00 110.00 2.82%MAINT-REPAIR/EQ620-80-3135-4370
Total Object: 4370 - MAINT-REPAIR/EQ:2.63% 2.82%3,900.003,800.00 100.00 4,010.00 110.000.000.000.00
Object: 4371 - MAINT-REPAIR/OTH
143,099.66 182,098.79 65,505.68 214,230.00209,000.00 5,230.00 2.50% 220,500.00 6,270.00 2.93%MAINT-REPAIR/OTH620-80-3100-4371
Total Object: 4371 - MAINT-REPAIR/OTH:2.50% 2.93%214,230.00209,000.00 5,230.00 220,500.00 6,270.0065,505.68182,098.79143,099.66
Budget Comparison Report
7/24/2025 4:04:49 PM Page 6 of 11
2023
Total AcƟvity
2024
Total AcƟvity
Account Number
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
%
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
%
Increase /
(Decrease)
Increase /
(Decrease)
Object: 4372 - MAINT-REPAIR/BLD
32,240.25 8,770.84 2,915.01 19,370.0018,900.00 470.00 2.49% 19,940.00 570.00 2.94%MAINT-REPAIR/BLD620-80-3100-4372
0.00 0.00 0.00 5,740.005,600.00 140.00 2.50% 5,910.00 170.00 2.96%MAINT-REPAIR/BLD620-80-3135-4372
Total Object: 4372 - MAINT-REPAIR/BLD:2.49% 2.95%25,110.0024,500.00 610.00 25,850.00 740.002,915.018,770.8432,240.25
Object: 4373 - BUILDING MAINTENANCE LABOR ALLOCATION
0.00 41,925.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%620-80-3100-4373
0.00 0.00 14,208.35 37,000.009,400.00 27,600.00 293.62% 38,200.00 1,200.00 3.24%620-80-3135-4373
Total Object: 4373 - BUILDING MAINTENANCE LABOR ALLOC 293.62% 3.24%37,000.009,400.00 27,600.00 38,200.00 1,200.0014,208.3541,925.000.00
Object: 4375 - CHARGE-FLEET MNT
16,457.60 9,454.55 10,342.37 29,715.0028,300.00 1,415.00 5.00% 31,200.00 1,485.00 5.00%CHARGE-FLEET MNT620-80-3102-4375
Total Object: 4375 - CHARGE-FLEET MNT:5.00% 5.00%29,715.0028,300.00 1,415.00 31,200.00 1,485.0010,342.379,454.5516,457.60
Object: 4380 - RENTAL/LEASE
0.00 0.00 356.20 820.00800.00 20.00 2.50% 840.00 20.00 2.44%RENTAL/LEASE620-80-3135-4380
Total Object: 4380 - RENTAL/LEASE:2.50% 2.44%820.00800.00 20.00 840.00 20.00356.200.000.00
Object: 4403 - TRAVEL/TRAIN/CON
1,063.00 3,038.02 695.00 2,150.002,100.00 50.00 2.38% 2,210.00 60.00 2.79%TRAVEL/TRAIN/CON620-80-3100-4403
0.00 0.00 1,315.88 3,100.000.00 3,100.00 0.00% 3,200.00 100.00 3.23%TRAVEL/TRAIN/CON620-81-3160-4403
Total Object: 4403 - TRAVEL/TRAIN/CON:150.00% 3.05%5,250.002,100.00 3,150.00 5,410.00 160.002,010.883,038.021,063.00
Object: 4405 - CLEAN/WASTE REMV
0.00 9,425.50 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%CLEAN/WASTE REMV620-80-3100-4405
0.00 0.00 0.00 3,900.003,800.00 100.00 2.63% 4,010.00 110.00 2.82%CLEAN/WASTE REMV620-80-3135-4405
Total Object: 4405 - CLEAN/WASTE REMV:2.63% 2.82%3,900.003,800.00 100.00 4,010.00 110.000.009,425.500.00
Object: 4449 - OTHER CONTRACT
0.00 60.75 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%OTHER CONTRACT620-80-3100-4449
Total Object: 4449 - OTHER CONTRACT:0.00% 0.00%0.000.00 0.00 0.00 0.000.0060.750.00
Total Category: 4300 - CONTRACTUAL SERVICES:6.07% 4.36%3,750,204.003,535,630.00 214,574.00 3,913,635.00 163,431.001,698,673.223,359,952.933,119,057.08
Category: 4500 - CAPITAL OUTLAY
Object: 4530 - MACH & EQUIPMENT
0.00 0.00 0.00 0.00350,000.00 -350,000.00 -100.00% 0.00 0.00 0.00%MACH & EQUIPMENT620-80-3100-4530
Total Object: 4530 - MACH & EQUIPMENT:-100.00% 0.00%0.00350,000.00 -350,000.00 0.00 0.000.000.000.00
Object: 4550 - PROJECT-CONTRACT
239.50 0.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%PROJECT-CONTRACT620-80-3100-4550
Total Object: 4550 - PROJECT-CONTRACT:0.00% 0.00%0.000.00 0.00 0.00 0.000.000.00239.50
Object: 4551 - PROJECT-ENGINEER
0.00 0.00 15,017.50 0.000.00 0.00 0.00% 0.00 0.00 0.00%PROJECT-ENGINEER620-00-7280-4551
Total Object: 4551 - PROJECT-ENGINEER:0.00% 0.00%0.000.00 0.00 0.00 0.0015,017.500.000.00
Budget Comparison Report
7/24/2025 4:04:49 PM Page 7 of 11
2023
Total AcƟvity
2024
Total AcƟvity
Account Number
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
%
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
%
Increase /
(Decrease)
Increase /
(Decrease)
Object: 4554 - PROJECT-ROW/EASE
1,187.00 0.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%PROJECT-ROW/EASE620-80-3100-4554
Total Object: 4554 - PROJECT-ROW/EASE:0.00% 0.00%0.000.00 0.00 0.00 0.000.000.001,187.00
Object: 4559 - PROJECT-OTHER
0.00 0.00 287.47 0.000.00 0.00 0.00% 0.00 0.00 0.00%PROJECT-OTHER620-00-7280-4559
425.00 0.00 475.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%PROJECT-OTHER620-80-3100-4559
Total Object: 4559 - PROJECT-OTHER:0.00% 0.00%0.000.00 0.00 0.00 0.00762.470.00425.00
Total Category: 4500 - CAPITAL OUTLAY:-100.00% 0.00%0.00350,000.00 -350,000.00 0.00 0.0015,779.970.001,851.50
Category: 4600 - OTHER FINANCING USES
Object: 4610 - INTEREST
0.00 82,645.00 0.00 118,500.000.00 118,500.00 0.00% 114,500.00 -4,000.00 -3.38%INTEREST620-00-9620-4610
Total Object: 4610 - INTEREST:0.00% -3.38%118,500.000.00 118,500.00 114,500.00 -4,000.000.0082,645.000.00
Object: 4621 - BOND ISSUANCE COSTS
0.00 26,690.32 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%BOND ISSUANCE COSTS620-00-9620-4621
Total Object: 4621 - BOND ISSUANCE COSTS:0.00% 0.00%0.000.00 0.00 0.00 0.000.0026,690.320.00
Total Category: 4600 - OTHER FINANCING USES:0.00% -3.38%118,500.000.00 118,500.00 114,500.00 -4,000.000.00109,335.320.00
Category: 4720 - DEPRECIATION
Object: 4720 - DEPRECIATION-CONTRIBUTED
804,780.49 0.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%DEPRECIATION-CONTRIBUTED620-00-9620-4720
Total Object: 4720 - DEPRECIATION-CONTRIBUTED:0.00% 0.00%0.000.00 0.00 0.00 0.000.000.00804,780.49
Object: 4721 - DEPRECIATION-PURCHASED
141,223.68 1,031,179.31 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%DEPRECIATION-PURCHASED620-00-9620-4721
Total Object: 4721 - DEPRECIATION-PURCHASED:0.00% 0.00%0.000.00 0.00 0.00 0.000.001,031,179.31141,223.68
Total Category: 4720 - DEPRECIATION:0.00% 0.00%0.000.00 0.00 0.00 0.000.001,031,179.31946,004.17
Category: 4999 - TRANSFERS OUT
Object: 4700 - TRANSFERS OUT
446,740.96 225,558.46 87,437.50 216,150.00209,850.00 6,300.00 3.00% 222,600.00 6,450.00 2.98%TRANSFERS OUT620-00-9620-4700
Total Object: 4700 - TRANSFERS OUT:3.00% 2.98%216,150.00209,850.00 6,300.00 222,600.00 6,450.0087,437.50225,558.46446,740.96
Total Category: 4999 - TRANSFERS OUT:3.00% 2.98%216,150.00209,850.00 6,300.00 222,600.00 6,450.0087,437.50225,558.46446,740.96
Total Expense: 4,658,074.001,973,427.28 4,612,220.00 45,854.00 0.99% 4,836,435.00 178,361.00 3.83%5,092,486.624,780,144.60
Total Fund: 620 - SEWER OPERATING:60,816.00-398,724.45 -367,650.00 428,466.00 -116.54% 228,107.00 167,291.00 275.08%2,492,836.184,637,019.29
Report Total:-116.54% 275.08%60,816.00-398,724.45 -367,650.00 428,466.00 228,107.00 167,291.002,492,836.184,637,019.29
Budget Comparison Report
7/24/2025 4:04:49 PM Page 8 of 11
Group Summary
Object
2023
Total AcƟvity
2024
Total AcƟvity
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent %
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison %
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 620 - SEWER OPERATING
Revenue
Category: 3030 - SPECIAL ASSESSMENTS
3044 - MISC PEN & INT 20.00% 0.00%3,000.002,500.00 500.00 3,000.00 0.000.002,158.292,953.32
Total Category: 3030 - SPECIAL ASSESSMENTS:20.00% 0.00%3,000.002,500.00 500.00 3,000.00 0.000.002,158.292,953.32
Category: 3400 - CHARGES FOR SERVICES
3525 - CREDIT CARD RECOVER 0.00% 0.00%32,940.000.00 32,940.00 32,940.00 0.000.000.000.00
Total Category: 3400 - CHARGES FOR SERVICES:0.00% 0.00%32,940.000.00 32,940.00 32,940.00 0.000.000.000.00
Category: 3710 - ENTERPRISE CHARGES FOR SERVICES
3724 - SEWER SERVICE 10.53% 7.60%4,577,000.004,140,870.00 436,130.00 4,924,852.00 347,852.001,457,937.843,930,684.583,573,621.28
3727 - PENALTIES-UTIL 33.33% 0.00%40,000.0030,000.00 10,000.00 40,000.00 0.005,393.2447,155.7926,835.02
3739 - MISC UTIL -6.67% 0.00%14,000.0015,000.00 -1,000.00 14,000.00 0.003,404.4510,784.90-29,093.25
Total Category: 3710 - ENTERPRISE CHARGES FOR SERVICES:10.63% 7.51%4,631,000.004,185,870.00 445,130.00 4,978,852.00 347,852.001,466,735.533,988,625.273,571,363.05
Category: 3809 - INVESTMENT INTEREST
3809 - INTERFUND INTRST -11.20% -12.32%17,050.0019,200.00 -2,150.00 14,950.00 -2,100.000.0021,250.0023,350.00
3810 - INVEST INTEREST -5.68% -0.29%34,900.0037,000.00 -2,100.00 34,800.00 -100.0093,624.61163,883.24151,663.52
Total Category: 3809 - INVESTMENT INTEREST:-7.56% -4.23%51,950.0056,200.00 -4,250.00 49,750.00 -2,200.0093,624.61185,133.24175,013.52
Category: 3812 - MISCELLANEOUS
3813 - SALE OF GOODS 0.00% 0.00%0.000.00 0.00 0.00 0.004,773.750.000.00
3816 - REFUND & REIMBRS 0.00% 0.00%0.000.00 0.00 0.00 0.009,568.940.000.00
Total Category: 3812 - MISCELLANEOUS:0.00% 0.00%0.000.00 0.00 0.00 0.0014,342.690.000.00
Category: 3999 - TRANSFERS IN
3900 - CAPITAL CONTRIBUTIONS 0.00% 0.00%0.000.00 0.00 0.00 0.000.003,409,406.005,667,834.00
Total Category: 3999 - TRANSFERS IN:0.00% 0.00%0.000.00 0.00 0.00 0.000.003,409,406.005,667,834.00
Total Revenue: 4,718,890.001,574,702.83 4,244,570.00 474,320.00 11.17% 5,064,542.00 345,652.00 7.32%7,585,322.809,417,163.89
Expense
Category: 4100 - PERSONAL SERVICES
4100 - SALARY-FULL TIME 11.51% 4.17%398,300.00357,200.00 41,100.00 414,925.00 16,625.00112,302.41247,973.39181,688.18
4110 - OVERTIME F. T.5.71% 2.70%3,700.003,500.00 200.00 3,800.00 100.00574.682,322.412,724.67
4115 - REGULAR-P/T REG STATUS 23.76% 3.60%12,500.0010,100.00 2,400.00 12,950.00 450.000.000.000.00
4120 - SAL-P.T./TEMP 0.00% 0.00%0.000.00 0.00 0.00 0.001,873.580.000.00
4138 - MN PAID LEAVE 0.00% 0.00%1,900.000.00 1,900.00 1,900.00 0.000.000.000.00
4140 - PENSIONS 0.00% 0.00%0.000.00 0.00 0.00 0.000.00-3,336.00-6,690.00
4141 - PERA 11.51% -9.60%31,000.0027,800.00 3,200.00 28,025.00 -2,975.008,676.1318,222.4914,793.46
4142 - FICA 12.77% -4.40%31,800.0028,200.00 3,600.00 30,400.00 -1,400.008,596.8517,749.3314,289.56
Budget Comparison Report
7/24/2025 4:04:49 PM Page 9 of 11
Object
2023
Total AcƟvity
2024
Total AcƟvity
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent %
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison %
Increase /
(Decrease)
Increase /
(Decrease)
4144 - HEALTH INSURANCE 9.10% -1.47%64,750.0059,350.00 5,400.00 63,800.00 -950.0024,729.1554,544.0041,421.00
4148 - WORKERS COMP -17.86% 1.45%6,900.008,400.00 -1,500.00 7,000.00 100.003,500.006,300.005,100.00
Total Category: 4100 - PERSONAL SERVICES:11.38% 2.17%550,850.00494,550.00 56,300.00 562,800.00 11,950.00160,252.80343,775.62253,326.87
Category: 4200 - COMMODITIES
4200 - OFFICE SUPPLIES 0.00% 0.00%0.000.00 0.00 0.00 0.000.00112.870.00
4210 - OP SUPPLY-OTHER 2.50% 2.93%6,150.006,000.00 150.00 6,330.00 180.006,161.9113,140.295,454.85
4211 - MOTOR FUELS -2.92% 1.05%6,660.006,860.00 -200.00 6,730.00 70.001,019.645,001.946,019.23
4216 - FERTILIZER/CHEM 2.50% 2.98%3,690.003,600.00 90.00 3,800.00 110.000.001,434.65625.23
4217 - CLOTHING/UNIFORM 2.22% 2.90%1,380.001,350.00 30.00 1,420.00 40.000.00697.14354.06
4231 - SMALL TOOLS 3.00% 2.91%1,030.001,000.00 30.00 1,060.00 30.003,380.230.00710.65
4271 - OP SUP-OTHER IMP 2.33% 3.03%2,640.002,580.00 60.00 2,720.00 80.00722.01417.870.00
4272 - OP SUP-BUILDINGS 2.50% 2.44%820.00800.00 20.00 840.00 20.000.000.000.00
4280 - CAPITAL OUTLAY <$5,000 0.00% 0.00%0.000.00 0.00 0.00 0.000.001,880.220.00
Total Category: 4200 - COMMODITIES:0.81% 2.37%22,370.0022,190.00 180.00 22,900.00 530.0011,283.7922,684.9813,164.02
Category: 4300 - CONTRACTUAL SERVICES
4300 - PROF SERVICES 2.50% 2.91%12,730.0012,420.00 310.00 13,100.00 370.0018,644.6823,393.1412,193.92
4301 - ENGINEERING SVS 2.50% 2.92%29,130.0028,420.00 710.00 29,980.00 850.002,365.759,664.146,454.80
4302 - LEGAL SERVICE 0.00% 0.00%0.000.00 0.00 0.00 0.00272.00288.00988.00
4305 - FEES FOR SERVICE 2.57% 2.82%3,190.003,110.00 80.00 3,280.00 90.0087.0014,805.0014,359.00
4309 - CREDIT CARD FEES 38.29% 0.00%72,600.0052,500.00 20,100.00 72,600.00 0.0026,577.2455,399.7534,166.04
4310 - COMMUNICATION 2.94% 2.86%700.00680.00 20.00 720.00 20.00117.05275.32682.02
4311 - POSTAGE 41.36% 0.00%35,340.0025,000.00 10,340.00 35,340.00 0.0011,175.7225,780.0024,900.00
4321 - DATA PROCESSING -13.28% -3.08%129,900.00149,800.00 -19,900.00 125,900.00 -4,000.0078,992.65165,811.00152,194.00
4340 - PRINTING -53.23% 0.00%9,355.0020,000.00 -10,645.00 9,355.00 0.004,012.8312,633.0012,633.00
4341 - ADVER/PUBLISH 0.00% 0.00%0.000.00 0.00 0.00 0.000.000.000.00
4350 - INSURANCE CHARGE -19.58% 4.87%26,700.0033,200.00 -6,500.00 28,000.00 1,300.0013,833.3525,500.0017,000.00
4360 - UTILITIES 2.50% 2.92%39,770.0038,800.00 970.00 40,930.00 1,160.002,395.1419,063.413,009.15
4363 - MWCC SERVICE 6.26% 5.00%3,070,864.002,890,000.00 180,864.00 3,224,410.00 153,546.001,444,861.322,752,566.722,647,616.64
4370 - MAINT-REPAIR/EQ 2.63% 2.82%3,900.003,800.00 100.00 4,010.00 110.000.000.000.00
4371 - MAINT-REPAIR/OTH 2.50% 2.93%214,230.00209,000.00 5,230.00 220,500.00 6,270.0065,505.68182,098.79143,099.66
4372 - MAINT-REPAIR/BLD 2.49% 2.95%25,110.0024,500.00 610.00 25,850.00 740.002,915.018,770.8432,240.25
4373 - BUILDING MAINTENANCE LABOR ALLOCATION 293.62% 3.24%37,000.009,400.00 27,600.00 38,200.00 1,200.0014,208.3541,925.000.00
4375 - CHARGE-FLEET MNT 5.00% 5.00%29,715.0028,300.00 1,415.00 31,200.00 1,485.0010,342.379,454.5516,457.60
4380 - RENTAL/LEASE 2.50% 2.44%820.00800.00 20.00 840.00 20.00356.200.000.00
4403 - TRAVEL/TRAIN/CON 150.00% 3.05%5,250.002,100.00 3,150.00 5,410.00 160.002,010.883,038.021,063.00
4405 - CLEAN/WASTE REMV 2.63% 2.82%3,900.003,800.00 100.00 4,010.00 110.000.009,425.500.00
4449 - OTHER CONTRACT 0.00% 0.00%0.000.00 0.00 0.00 0.000.0060.750.00
Total Category: 4300 - CONTRACTUAL SERVICES:6.07% 4.36%3,750,204.003,535,630.00 214,574.00 3,913,635.00 163,431.001,698,673.223,359,952.933,119,057.08
Budget Comparison Report
7/24/2025 4:04:49 PM Page 10 of 11
Object
2023
Total AcƟvity
2024
Total AcƟvity
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent %
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison %
Increase /
(Decrease)
Increase /
(Decrease)
Category: 4500 - CAPITAL OUTLAY
4530 - MACH & EQUIPMENT -100.00% 0.00%0.00350,000.00 -350,000.00 0.00 0.000.000.000.00
4550 - PROJECT-CONTRACT 0.00% 0.00%0.000.00 0.00 0.00 0.000.000.00239.50
4551 - PROJECT-ENGINEER 0.00% 0.00%0.000.00 0.00 0.00 0.0015,017.500.000.00
4554 - PROJECT-ROW/EASE 0.00% 0.00%0.000.00 0.00 0.00 0.000.000.001,187.00
4559 - PROJECT-OTHER 0.00% 0.00%0.000.00 0.00 0.00 0.00762.470.00425.00
Total Category: 4500 - CAPITAL OUTLAY:-100.00% 0.00%0.00350,000.00 -350,000.00 0.00 0.0015,779.970.001,851.50
Category: 4600 - OTHER FINANCING USES
4610 - INTEREST 0.00% -3.38%118,500.000.00 118,500.00 114,500.00 -4,000.000.0082,645.000.00
4621 - BOND ISSUANCE COSTS 0.00% 0.00%0.000.00 0.00 0.00 0.000.0026,690.320.00
Total Category: 4600 - OTHER FINANCING USES:0.00% -3.38%118,500.000.00 118,500.00 114,500.00 -4,000.000.00109,335.320.00
Category: 4720 - DEPRECIATION
4720 - DEPRECIATION-CONTRIBUTED 0.00% 0.00%0.000.00 0.00 0.00 0.000.000.00804,780.49
4721 - DEPRECIATION-PURCHASED 0.00% 0.00%0.000.00 0.00 0.00 0.000.001,031,179.31141,223.68
Total Category: 4720 - DEPRECIATION:0.00% 0.00%0.000.00 0.00 0.00 0.000.001,031,179.31946,004.17
Category: 4999 - TRANSFERS OUT
4700 - TRANSFERS OUT 3.00% 2.98%216,150.00209,850.00 6,300.00 222,600.00 6,450.0087,437.50225,558.46446,740.96
Total Category: 4999 - TRANSFERS OUT:3.00% 2.98%216,150.00209,850.00 6,300.00 222,600.00 6,450.0087,437.50225,558.46446,740.96
Total Expense: 4,658,074.001,973,427.28 4,612,220.00 45,854.00 0.99% 4,836,435.00 178,361.00 3.83%5,092,486.624,780,144.60
Total Fund: 620 - SEWER OPERATING:60,816.00-398,724.45 -367,650.00 428,466.00 -116.54% 228,107.00 167,291.00 275.08%2,492,836.184,637,019.29
Report Total:-116.54% 275.08%60,816.00-398,724.45 -367,650.00 428,466.00 228,107.00 167,291.002,492,836.184,637,019.29
Budget Comparison Report
7/24/2025 4:04:49 PM Page 11 of 11
Fund Summary
Fund
2023
Total AcƟvity
2024
Total AcƟvity
2025
YTD AcƟvity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent %
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison %
Increase /
(Decrease)
Increase /
(Decrease)
620 - SEWER OPERATING 60,816.00-398,724.45 -367,650.00 428,466.00 -116.54% 228,107.00 167,291.00 275.08%2,492,836.184,637,019.29
Report Total:-116.54% 275.08%60,816.00-398,724.45 -367,650.00 428,466.00 228,107.00 167,291.002,492,836.184,637,019.29
To: Honorable Mayor and City Council Members
Jennifer Levitt, City Administrator
From: Brenda Malinowski, Finance Director
Judy Afdahl, Assistant Finance Director
Date: July 24, 2025
Subject: Water and Sewer Rates
Introduction
Rate studies for the water and sewer funds were completed in 2017 and 2022 by the
consultant S.E.H. Since the most recent rate study has been completed in 2022,
operating expenses and a possible change in funding the operation of our water
treatment plants has prompted the need for a new study. Judy Afdahl, Assistant
Finance Director, completed rates studies for both the water and sewer funds this
summer. City staff including Ryan Burfeind, Rick Alt, Rich Moen, and Abigail Eucker
contributed throughout the process.
By completing the study internally, it will be easier to update and analyze the study as
part of the budget process each year. City staff will be able to incorporate any new
capital demands or changes in operations to provide a document that would support
any increase to utility rates.
As part of the rate studies, the following items were reviewed:
Review of O&M costs, 10-year capital costs, and cash flow reserves
Review debt service on new Utilities Building
Review historical data and determine trends, population, and
connection increases
Review historical data for consumption trends including irrigation
Develop ten-year O&M cost projections
Identify future replacement schedules for meter replacement
Establish cost recovery of depreciation through an analysis of the next
ten years of capital costs
Review impacts of various rate adjustments
Complete a comparison with other communities
Discussion
The rate study included 4% increases in personnel costs, 2.5% increases in
commodities and contractual, and a 5% increase in the sewer MCES costs per year.
Estimated operating costs for the new utilities building were included in the rate study.
In addition, the following capital items need to be funded in the next ten years:
Water
o Meter and radio replacement -Average of $300,000 per year
o Well rehabilitation -Average of $104,000 per year
o Pavement management water projects -Average of $335,000 per year
including $1.5M project contribution in 2032
o Water tower painting of four towers -$1M to $2M per tower
o Various other capital and vehicle replacements
Sewer
o Sewer slip lining -$50,000 per year
o 90th & Jamaica sewer slip lining -$1.5M in 2031
o Pavement management sewer projects -Average $225,000 per year
The operating costs for the water treatment plants were also evaluated as part of the
study since it is unknown if reimbursement for these operating costs will occur after
July 2027.
In the sewer fund, 6% annual rate increases are necessary to fund operations and
capital needs in the next ten years.
In the water fund, 6% annual rate increases are also necessary to fund operations
and capital needs in the next ten years if not including water treatment plant operating
costs. When adding the operation of the water treatment facilities, higher rate
increases are needed. There were three options that staff considered:
2026 2027 2028 2029 2030 2031 2032 2033
Recommendation 10% 15% 15% 15% 6% 6% 6% 6%
Scenario #2 6% 20% 15% 15% 6% 6% 6% 6%
Scenario #3 6% 18% 17% 15% 6% 6% 6% 6%
The staff recommendation has a more gradual impact on the utility customers.
Rate Comparisons
With the proposed rates, Cottage Grove still compares favorably to other cities. City
staff has prepared rate comparisons for water, sewer, stormwater and the street
light utility as well as a combined bill comparison. The total monthly residential bill
comparison is shown below.
Total Monthly Residential Bill (All Services)
City 3,000
Gallons
6,000
Gallons
10,000
Gallons
15,000
Gallons
Cottage Grove (Existing) $ 38.15 $ 55.07 $ 80.90 $ 120.44
Hastings $ 38.72 $ 58.15 $ 85.23 $ 125.08
Cottage Grove (Proposed) $ 40.65 $ 58.72 $ 86.43 $ 129.02
Woodbury $ 43.78 $ 62.53 $ 89.60 $ 127.05
Oakdale $ 49.20 $ 66.02 $ 95.10 $ 132.30
Lake Elmo $ 47.33 $ 47.33 $ 108.91 $ 158.31
St Paul Park $ 41.30 $ 63.50 $ 93.63 $ 132.23
Rosemount $ 38.86 $ 65.63 $ 103.21 $ 151.71
Apple Valley $ 53.41 $ 70.94 $ 94.66 $ 128.76
Inver Grove Heights $ 47.22 $ 74.31 $ 112.53 $ 162.88
Burnsville $ 51.70 $ 75.07 $ 107.91 $ 148.96
Newport $ 65.19 $ 100.68 $ 152.67 $ 223.32
The comparison of each individual utility service is included as part of this memo.
Action Requested
Receive information on the water & sewer rate study and provide direction.
City 3,000
Gallons
6,000
Gallons
10,000
Gallons
15,000
Gallons
Cottage Grove (Existing)$ 6.89 $ 10.40 $ 18.35 $ 35.54
Cottage Grove (Proposed)$ 7.58 $ 11.44 $ 20.19 $ 39.09
Rosemount $ 9.53 $ 16.44 $ 27.54 $ 42.94
Woodbury $ 10.06 $ 16.99 $ 28.30 $ 46.05
Oakdale $ 12.69 $ 20.25 $ 30.81 $ 44.86
St Paul Park $ 12.92 $ 21.35 $ 33.12 $ 48.77
Hastings $ 12.95 $ 17.95 $ 25.79 $ 41.59
Inver Grove Heights $ 13.59 $ 24.12 $ 40.26 $ 63.01
Apple Valley $ 14.58 $ 20.23 $ 27.95 $ 39.95
Lake Elmo $ 17.11 $ 25.76 $ 38.76 $ 58.21
Burnsville $ 18.05 $ 26.42 $ 39.26 $ 55.31
Newport $ 20.07 $ 30.60 $ 49.31 $ 78.36
City 3,000
Gallons
6,000
Gallons
10,000
Gallons
15,000
Gallons
Cottage Grove (Existing)$ 18.47 $ 31.88 $ 49.76 $ 72.11
Cottage Grove (Proposed)$ 19.58 $ 33.79 $ 52.75 $ 76.44
Rosemount $ 19.86 $ 39.72 $ 66.20 $ 99.30
St Paul Park $ 20.78 $ 34.55 $ 52.91 $ 75.86
Hastings $ 21.50 $ 35.93 $ 55.17 $ 79.22
Lake Elmo $ 22.30 $ 38.27 $ 62.23 $ 92.18
Woodbury $ 22.65 $ 34.47 $ 50.23 $ 69.93
Burnsville $ 22.72 $ 37.72 $ 57.72 $ 82.72
Apple Valley $ 24.13 $ 36.01 $ 52.01 $ 74.11
Inver Grove Heights $ 24.50 $ 41.06 $ 63.14 $ 90.74
Oakdale $ 27.07 $ 36.33 $ 54.85 $ 78.00
Newport $ 35.58 $ 60.54 $ 93.82 $ 135.42
City City
Oakdale $ 3.73 Hastings -
Hastings $ 4.27 Lake Elmo -
St Paul Park $ 5.33 Inver Grove Heights $ 1.33
Newport $ 6.46 St Paul Park $ 2.27
Cottage Grove (Existing)$ 6.47 Rosemount $ 2.39
Cottage Grove (Proposed)$ 6.66 Woodbury $ 2.55
Rosemount $ 7.08 Apple Valley $ 2.62
Inver Grove Heights $ 7.80 Burnsville $ 2.95
Lake Elmo $ 7.92 Newport $ 3.08
Burnsville $ 7.98 Oakdale $ 5.71
Woodbury $ 8.52 Cottage Grove (Existing)$ 6.32
Apple Valley $ 12.08 Cottage Grove (Proposed)$ 6.83
City of Cottage Grove
Residential Utility Rate Comparison
Monthly Residential Water Rates
Monthly Residential Sewer Rates
Monthly Residential Storm Water Rates Monthly Residential Street Light Rates
*** All other city rates are based on 2025 rates. The City of Cottage Grove proposed rate is based on the 2026 budget.
Water Rate Increase
Recommendation Actual Budget Projection Projection Projection Projection Projection Projection Projection Projection
2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Water Rate Increase 3.00% 5.50% 10.00% 15.00% 15.00% 15.00% 6.00% 6.00% 6.00% 6.00%
REVENUES
Billing Revenues 3,281,669 3,874,152 4,427,000 5,161,882 6,018,754 7,017,868 7,551,226 8,125,119 8,742,628 9,407,067
Penalties 47,821 33,000 41,000 47,150 54,223 62,356 66,097 70,063 74,267 78,723
Other Service Charges 31,050 30,000 36,000 36,576 37,161 37,756 38,360 38,974 39,597 40,231
Water Meter Sales 149,310 148,600 152,151 156,140 160,044 164,045 168,146 172,349 176,658 181,075
Other Revenue Sources
Investment Earnings 756,885 53,748 93,700 86,300 80,400 76,100 76,300 80,700 83,400 104,900
Intergovernmental 124,710 98,000 232,200 243,000 250,290 - - - - -
Miscellaneous 34,970 14,000 34,000 34,340 34,683 35,030 35,381 35,734 36,092 36,453
TOTAL REVENUES 4,426,415 4,251,500 5,016,051 5,765,388 6,635,555 7,393,154 7,935,509 8,522,939 9,152,642 9,848,448
OPERATING EXPENSES
Operating Expenses 3,559,440 3,617,390 3,982,241 4,182,570 4,239,131 4,375,748 4,516,957 4,663,401 4,814,726 4,971,084
Payment on Long Term Debt 328,006 500,871 591,694 590,850 589,444 591,131 592,069 588,600 588,225 590,756
TOTAL EXPENDITURES 3,887,446 4,118,261 4,573,935 4,773,420 4,828,575 4,966,879 5,109,026 5,252,001 5,402,951 5,561,840
Net Increase (or Decrease)538,969$ 133,239$ 442,116$ 991,968$ 1,806,980$ 2,426,275$ 2,826,483$ 3,270,938$ 3,749,691$ 4,286,608$
Unrestricted Cash Balance
Baginning Balance Jan 1 7,608,243.00$ 10,760,798.00$ 6,388,259.00$ 5,650,475.00$ 5,003,943.00$ 5,072,322.78$ 4,805,597.90$ 5,422,080.61$ 5,344,318.93$ 5,323,509.77$
Income/(Loss) 538,969.00 133,239.00 442,116.00 991,968.00 1,806,979.78 2,426,275.13 2,826,482.71 3,270,938.32 3,749,690.84 4,286,607.82
Capital Projects (6,246,598.00) (5,069,038.00) (1,179,900.00) (1,638,500.00) (538,600.00) (693,000.00) (150,000.00) (1,226,700.00) (1,584,500.00) (113,000.00)
WTP Operations & Maintenance - - - - (1,200,000.00) (2,000,000.00) (2,060,000.00) (2,122,000.00) (2,186,000.00) (2,252,000.00)
MPCA-UEB Reimbursement-CO #1 - 563,260.00 - - - - - - - -
Bond Proceeds 8,551,882.00 - - - - - - - - -
Accruals 308,302.00 - - - - - - - - -
Ending Balance Dec 31 10,760,798.00$ 6,388,259.00$ 5,650,475.00$ 5,003,943.00$ 5,072,322.78$ 4,805,597.90$ 5,422,080.61$ 5,344,318.93$ 5,323,509.77$ 7,245,117.59$
Net Cash Impact 3,152,555.00$ (4,372,539.00)$ (737,784.00)$ (646,532.00)$ 68,379.78$ (266,724.87)$ 616,482.71$ (77,761.68)$ (20,809.16)$ 1,921,607.82$
Cash Reserve Target 7,378,604.00$ 3,762,714.50$ 4,320,635.00$ 3,847,609.63$ 4,472,005.01$ 4,030,547.62$ 5,208,000.40$ 5,673,087.87$ 4,315,298.21$ 6,134,011.33$
Cash Reserves 10,760,798.00 6,388,259.00 5,650,475.00 5,003,943.00 5,072,322.78 4,805,597.90 5,422,080.61 5,344,318.93 5,323,509.77 7,245,117.59
Excess/(Deficit)3,382,194.00$ 2,625,544.50$ 1,329,840.00$ 1,156,333.38$ 600,317.77$ 775,050.29$ 214,080.21$ (328,768.94)$ 1,008,211.57$ 1,111,106.26$
WATER RATE INCREASES
OTHER SCENARIOS
Scenario #2 Actual Budget Projection Projection Projection Projection Projection Projection Projection Projection
2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Water Rate Increase 3.00%5.50%6.00%20.00%15.00%15.00%6.00%6.00%6.00%6.00%
Billing Revenues 3,360,540 3,874,152 4,266,100 5,187,578 6,048,715 7,052,802 7,588,815 8,165,565 8,786,148 9,453,895
Unrestricted Cash Balance
Baginning Balance Jan 1 7,608,243.00$ 10,760,798.00$ 6,388,259.00$ 5,489,575.00$ 4,870,788.60$ 4,971,486.95$ 4,742,407.80$ 5,399,353.94$ 5,365,084.94$ 5,391,025.15$
Income/(Loss)538,969.00 133,239.00 281,216.00 1,019,713.60 1,839,298.35 2,463,920.86 2,866,946.14 3,314,430.99 3,796,440.21 4,336,858.48
Capital Projects (6,246,598.00) (5,069,038.00) (1,179,900.00) (1,638,500.00) (538,600.00) (693,000.00) (150,000.00) (1,226,700.00) (1,584,500.00) (113,000.00)
WTP Operations & Maintenance - - - - (1,200,000.00) (2,000,000.00) (2,060,000.00) (2,122,000.00) (2,186,000.00) (2,252,000.00)
MPCA-UEB Reimbursement - 563,260.00 - - - - - - - -
Bond Proceeds 8,551,882.00 - - - - - - - - -
Accruals 308,302.00 - - - - - - - - -
Ending Balance Dec 31 10,760,798.00$ 6,388,259.00$ 5,489,575.00$ 4,870,788.60$ 4,971,486.95$ 4,742,407.80$ 5,399,353.94$ 5,365,084.94$ 5,391,025.15$ 7,362,883.63$
Net Cash Impact 3,152,555.00$ (4,372,539.00)$ (898,684.00)$ (618,786.40)$ 100,698.35$ (229,079.14)$ 656,946.14$ (34,269.01)$ 25,940.21$ 1,971,858.48$
Cash Reserve Target 7,378,604.00$ 3,762,714.50$ 4,320,635.00$ 3,847,609.63$ 4,472,005.01$ 4,030,547.62$ 5,208,000.40$ 5,673,087.87$ 4,315,298.21$ 6,134,011.33$
Cash Reserves 10,760,798.00 6,388,259.00 5,489,575.00 4,870,788.60 4,971,486.95 4,742,407.80 5,399,353.94 5,365,084.94 5,391,025.15 7,362,883.63
Excess/(Deficit)3,382,194.00$ 2,625,544.50$ 1,168,940.00$ 1,023,178.98$ 499,481.94$ 711,860.19$ 191,353.54$ (308,002.94)$ 1,075,726.94$ 1,228,872.29$
Scenario #3 Actual Budget Projection Projection Projection Projection Projection Projection Projection Projection
2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Water Rate Increase 3.00%5.50%6.00%18.00%17.00%15.00%6.00%6.00%6.00%6.00%
Billing Revenues 3,360,540 3,874,152 4,266,100 5,102,256 6,051,275 7,055,787 7,592,027 8,169,021 8,789,866 9,457,896
Unrestricted Cash Balance
Baginning Balance Jan 1 7,608,243.00$ 10,760,798.00$ 6,388,259.00$ 5,489,575.00$ 4,784,646.60$ 4,887,929.21$ 4,661,862.92$ 5,322,050.43$ 5,291,268.67$ 5,320,960.65$
Income/(Loss)538,969.00 133,239.00 281,216.00 933,571.60 1,841,882.61 2,466,933.71 2,870,187.52 3,317,918.23 3,800,191.98 4,340,894.84
Capital Projects (6,246,598.00) (5,069,038.00) (1,179,900.00) (1,638,500.00) (538,600.00) (693,000.00) (150,000.00) (1,226,700.00) (1,584,500.00) (113,000.00)
WTP Operations & Maintenance - - - - (1,200,000.00) (2,000,000.00) (2,060,000.00) (2,122,000.00) (2,186,000.00) (2,252,000.00)
MPCA-UEB Reimbursement - 563,260.00 - - - - - - - -
Bond Proceeds 8,551,882.00 - - - - - - - - -
Accruals 308,302.00 - - - - - - - - -
Ending Balance Dec 31 10,760,798.00$ 6,388,259.00$ 5,489,575.00$ 4,784,646.60$ 4,887,929.21$ 4,661,862.92$ 5,322,050.43$ 5,291,268.67$ 5,320,960.65$ 7,296,855.49$
Net Cash Impact 3,152,555.00$ (4,372,539.00)$ (898,684.00)$ (704,928.40)$ 103,282.61$ (226,066.29)$ 660,187.52$ (30,781.77)$ 29,691.98$ 1,975,894.84$
Cash Reserve Target 7,378,604.00$ 3,762,714.50$ 4,320,635.00$ 3,847,609.63$ 4,472,005.01$ 4,030,547.62$ 5,208,000.40$ 5,673,087.87$ 4,315,298.21$ 6,134,011.33$
Cash Reserves 10,760,798.00 6,388,259.00 5,489,575.00 4,784,646.60 4,887,929.21 4,661,862.92 5,322,050.43 5,291,268.67 5,320,960.65 7,296,855.49
Excess/(Deficit)3,382,194.00$ 2,625,544.50$ 1,168,940.00$ 937,036.98$ 415,924.20$ 631,315.30$ 114,050.03$ (381,819.20)$ 1,005,662.44$ 1,162,844.15$
SEWER RATE INCREASE
Actual Budget Projection Projection Projection Projection Projection Projection Projection Projection
2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Sewer Rate Increase 5.00% 5.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00%
REVENUES
Billing Revenues 3,930,685 4,140,870 4,577,000 4,924,852 5,299,141 5,701,875 6,135,218 6,601,495 7,103,208 7,643,052
Penalties 47,156 30,000 40,000 40,000 42,400 44,944 47,641 50,499 53,529 56,741
Other Revenue Sources
Investment Earnings 163,883 37,000 34,900 34,800 36,400 37,200 41,000 38,600 38,100 47,300
Interfund Interest 21,250 19,200 17,050 14,950 12,650 10,025 7,275 4,450 1,500 -
Miscellaneous 12,943 17,500 17,000 17,000 17,510 18,035 18,576 19,134 19,708 20,299
TOTAL REVENUES 4,175,917 4,244,570 4,685,950 5,031,602 5,408,101 5,812,080 6,249,710 6,714,177 7,216,045 7,767,392
OPERATING EXPENSES
Operating Expenses 3,951,972 4,262,220 4,536,474 4,718,735 4,925,756 5,142,320 5,368,882 5,605,916 5,853,922 6,113,423
Payment on Long Term Debt 109,335 169,957 197,231 196,950 196,481 197,044 197,356 196,200 196,075 196,919
TOTAL EXPENDITURES 4,061,307 4,432,177 4,733,705 4,915,685 5,122,237 5,339,364 5,566,238 5,802,116 6,049,997 6,310,342
Net Increase (or Decrease)114,610$ (187,607)$ (47,755)$ 115,917$ 285,864$ 472,716$ 683,472$ 912,061$ 1,166,047$ 1,457,050$
Unrestricted Cash Balance
Baginning Balance Jan 1 2,996,218.00$ 3,669,702.00$ 2,392,095.00$ 2,258,340.00$ 2,443,157.00$ 2,665,421.13$ 2,885,236.92$ 3,687,209.28$ 3,278,170.35$ 4,542,517.84$
Income/(Loss) 114,610.00 (187,607.00) (47,755.00) 115,917.00 285,864.13 472,715.79 683,472.36 912,061.07 1,166,047.50 1,457,049.87
Interfund Loan-Principal Payment 210,000.00 210,000.00 210,000.00 210,000.00 250,000.00 275,000.00 275,000.00 290,000.00 300,000.00 -
Capital Projects (2,523,330.00) (1,300,000.00) (296,000.00) (141,100.00) (313,600.00) (527,900.00) (156,500.00) (1,611,100.00) (201,700.00) (341,200.00)
Bond Proceeds 2,850,628.00 - - - - - - - - -
Accruals 21,576.00 - - - - - - - - -
Ending Balance Dec 31 3,669,702.00$ 2,392,095.00$ 2,258,340.00$ 2,443,157.00$ 2,665,421.13$ 2,885,236.92$ 3,687,209.28$ 3,278,170.35$ 4,542,517.84$ 5,658,367.71$
Net Cash Impact 673,484.00$ (1,277,607.00)$ (133,755.00)$ 184,817.00$ 222,264.13$ 219,815.79$ 801,972.36$ (409,038.93)$ 1,264,347.50$ 1,115,849.87$
Cash Reserve Target 3,601,067.00$ 2,761,468.00$ 2,697,417.50$ 2,972,958.81$ 3,296,103.98$ 3,038,296.81$ 4,610,258.10$ 3,324,736.16$ 3,594,830.37$ 3,536,213.79$
Cash Reserves 3,669,702.00 2,392,095.00 2,258,340.00 2,443,157.00 2,665,421.13 2,885,236.92 3,687,209.28 3,278,170.35 4,542,517.84 5,658,367.71
Excess/(Deficit)68,635.00$ (369,373.00)$ (439,077.50)$ (529,801.81)$ (630,682.85)$ (153,059.89)$ (923,048.83)$ (46,565.82)$ 947,687.47$ 2,122,153.92$
2025-2031
Streetlight
Rate Study
July 24, 2025
Background
The City of Cottage Grove operates and maintains the municipal streetlighting system to
provide safe, reliable public lighting for roadways and neighborhoods. The Streetlight Utility
Fund is currently funded through monthly charges to utility accounts holders. Due to increasing
energy costs, equipment aging, and rising maintenance expenses, the City has reviewed the
fund to ensure future financial stability.
Cottage Grove’s streetlight infrastructure currently includes 3,317 city-owned residential and
commercial light poles. Additionally, Xcel Energy owns 578 streetlights in a centralized area of
Cottage Grove. Streetlights, owned by Xcel, takes longer to be repaired and costs more to
residents per month. Although having streetlights owned by the city requires employees,
equipment and maintenance expenses that otherwise would not be needed, it also allows
streetlights to be maintained more efficiently.
The Streetlight Maintenance fund is used for the following expenditure items.
• Public Works personnel services
• Commodities, which include operating supplies
• Professional services, which include engineering services
• Minor maintenance, which includes minor maintenance completed by Public Works
staff
• Major maintenance, which includes capital outlay projects and equipment
• Miscellaneous contractual services, which include bills paid to Xcel Energy
• Administrative and general expenditures for utility billing
Under Cottage Grove’s rate structure, residential properties, commercial properties, churches,
townhomes, schools, and multifamily properties with city-owned streetlights are billed
monthly, while rural properties are billed yearly. Commercial, churches, townhomes, schools
and multifamily properties are given a rate per RLE (Residential Lot Equivalent). This rate is
calculated using a formula of 2.5 lots/acre for commercial/churches and 1.25 lots/acre for
schools. Residential properties with Xcel-owned streetlights are also included in this table.
Rate Structure Property Type 2019 2020 2021 2022 2023 2024 2025
Residential City-
Owned $3.12 $ 3.27 $ 3.46 $ 5.00 $ 5.40 $ 5.85 $ 6.32
Percent Increase -4.81% 5.81% 44.51% 8.00% 8.33% 8.03%
Residential Xcel-
Owned $5.70 $ 5.70 $ 5.70 $ 6.00 $ 6.50 $ 7.05 $ 7.61
Percent Increase -0.00% 0.00% 5.26% 8.33% 8.46% 7.94%
Rural $ 4.75 $ 5.04 $ 5.04 $ 5.28 $ 5.28 $ 5.76 $ 6.22
Percent Increase -6.11% 0.00% 4.76% 0.00% 9.09% 7.99%
Commercial
Churches
Townhomes
Schools
Multifamily
Percent Increase -4.81% 5.81% 30.80% 8.00% 8.33% 8.03%
Maintenance Fee 1.08$ 1.13$ 1.16$ -$ -$ -$ -$
Percent Increase -4% 3%- - - -
RLE = 2.5 units per acre for commercial and churches, 1.25 units/acre for schools
Large rate increase is due to the quarterly maintenacne fee and standard fee being combined
$ 3.12 $ 3.27
Monthly Maintenance Fee
Streetlight Monthly Fees
Per Lot Per Month
Per Lot Per Year
Per RLE Per Month $ 3.46 $ 5.00 $ 5.40 $ 5.85 $ 6.32
The below table summarizes the conversion of the above rates into quarterly rates. A quarterly
rate structure is used by many cities similar to Cottage Grove in population size and land area. A
comparison of cities with this same structure and size will be shown in a following section. A
significant rate increase can be seen in the table below for the year 2022. This increase is due to
the quarterly maintenance fee being combined with the standard fee. A fee increase of 8% was
assessed in the year 2022.
Past Quarterly Streetlight Utility Rates
Rate Structure Property Type 2019 2020 2021 2022 2023 2024 2025
Residential City-
Owned $ 9.36 $ 9.81 $ 10.38 $ 15.00 $ 16.20 $ 17.55 $ 18.96
Residential Xcel-
Owned
$17.10 $ 17.10 $ 17.10 $ 18.00 $ 19.50 $ 21.15 $ 22.83
Per Lot Per Quarter Rural $ 1.18 $ 1.26 $ 1.26 $ 1.32 $ 1.32 $ 1.44 $ 1.56
Commercial
Churches
Townhomes
Schools
Multifamily
-$ -$
Per Lot Per Quarter
Per RLE Per Quarter $ 9.36 $ 9.81 $ 10.38 $ 15.00
Quarterly Maintenance Fee Maintenance Fee 3.24$ 3.39$ 3.48$ -$ -$
$ 16.20 $ 17.55 $ 18.96
Streetlight Program 2019-2025
A series of fiscal years with nominal rate increases did not account for the growing
infrastructure needs as well as increased contractual costs. The City of Cottage Grove
experienced significantly higher than anticipated levels of development from 2020-2023. This
high level of increased development was not accounted for in a Rate Study conducted in 2020
which allowed for inflation and city owned infrastructure costs to outpace the proposed rate
increases.
The City of Cottage Grove maintains its traffic signals from the Streetlight Enterprise Fund,
which helps ensure proper maintenance and operations without relying on the general fund.
Other expenses such as city-wide streetlights and streetlight banner purchases have historically
been purchased through the Streetlight Fund. In 2021, summertime streetlight banners were
purchased for $15,500. Operational costs such as a cabinet update in 2021 for $31,780. The
painting of traffic signals and light poles is also a necessary expense for the Streetlight
Enterprise Fund. Pole painting operations were completed in 2019 for $25,000 and in 2022 for
$14,190. Cottage Grove contracts with the City of St. Paul for annual preventative maintenance
services and signal repairs, which average $10,000/year for each annually, for a total of
$20,000. Xcel Energy bills for traffic signals traffic signals total $7,000/year. Professional
services for signal detection and re-timing are also paid for out of the streetlight utility fund,
which is approximately $5,000/year. On an annual basis, traffic signals have cost the city
approximately $89,000/year to maintain and repair.
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2019-2025 Streetlight Fund
Total Operating Revenues
Total Expenses
City Rate Comparison
The residential streetlight utility fee for a single-family home for the City of Cottage Grove is
currently $6.32 per month, or $18.96 per quarter. When comparing this to the fees from 9
other cities, Cottage Grove is above the average fee of $13.08 for those cities. Cottage Grove’s
Utility Department prides itself in a high degree of service and is committed to a serving its
residents through quality and reliable infrastructure. Without a streetlight rate that allows the
City to achieve such a high level of service, the City’s lighting infrastructure would not be as
efficient as it’s been in recent years. Xcel Energy’s residential streetlight rate has historically
been higher than Cottage Grove’s and is reflected in the graph below. The City of Cottage
Grove’s rates are higher in comparison to other alike cities but expenses such as signal
maintenance/electricity, pole painting expenses, summertime banners and winter decorations
are accounted for in the rate.
Multi Family housing complexes have historically been charged the appropraite RLE (Residential
Lot Equivlant). After an analysis on how similar sized muncipalities tax multi family buildings,
the vast majority of cities charge by a per unit rate. Fee collection per unit increases revenue to
spread the costs across all users of the city lighting system.
Projected Streetlight Budget 2025-2031
The City of Cottage Grove has experienced significant residential growth since 2020 which has
expanded the City’s public lighting infrastructure. With growth expected to remain steady,
additional expenditure is needed to offset increased costs. In 2027, a $10,000 addition is
outlined in the rate study to cover the transition to LED from high pressure sodium (HPS) bulbs.
This addition will allow the city to replace approximately 250 high pressure sodium bulbs each
$0.00
$5.00
$10.00
$15.00
$20.00
$25.00
City Comparison -Residential Quarterly Rates
year using a LED conversion bulb as the HPS bulbs fail. HPS bulbs are being phased out in the
industry, and it is important that Cottage Grove is ready for this. Previously it was a concern
that full luminaries would need to be replaced when transitioning to LED, which currently cost
$1,710/fixture, however the LED conversion bulb only costs $50. This is still greater than the
HPS bulb cost of $13 dollars Transitioning to LED lights has a decrease in cost of approximately
43% on average. Transitioning to LED has an initial installation cost associated with the
conversion, but the city would see a payback from cost savings in approximately two years. A
$50,000 budget addition in 2027 and 2028 has been accounted for to increase the budgeted
amount for directional drilling and light pole painting operations. Personnel additions are
essential for promoting growth in divisions while the city’s taxbase is expanding. The addition of
a new Utility Department employee and bucket truck are accounted for in the Streetlight Utility
Fund for 2028. Capital Outlay expenses in the projected budget fluctuate significantly in the
future years presented in the study. Referencing the table below, 2028 and 2030 are projecting
higher Capital Outlay expenses but continued rate increases are anticipated to help ensure a
fund balance is sustainable. Continued monitoring of revenues and expenses from 2026-3031
will be done to address any additional fee increases that are not suggested in this study due to
unseen circumstances at this time.
Discrepancies recognized within a projected budget are often difficult to theorize as
development and contractual services vary from each fiscal year. Unexpected expenditures
such as increased directional drilling needs due to an energy source break, create unique
challenges within an enterprise fund.
Projected Total Expenses
Projected Streetlight Utility Fund
Operating and maintaining a utility such as a street lighting system is becoming increasingly
costly. Aging infrastructure as well as continued city-wide growth requires an increase within
the fund responsible for operating the system. A proposed 8% increase from 2026-2030 will
help increase fund balance while allowing the City’s utility department to efficiently maintain
Personal Services 201,824 207,879 371,215 386,064 401,506 417,566
Transfers Out 100,000 103,000 106,090 109,273 112,551 115,927
Commodities- Items for Resale 100,000 103,000 106,090 109,273 112,551 115,927
Travel/Training 1,415 1,457 1,501 1,546 1,592 1,640
Commodities 101,168 114,203 117,629 121,157 124,792 128,536
Contractual Services 1400-4360 168,920 173,988 179,207 184,583 190,121 195,825
Contractual Services 450,539 514,055 579,477 596,861 614,767 633,210
Capital Outlay 261,000 79,000 552,000 221,000 623,000 146,000
Total Expenses 1,384,865$ 1,296,581$ 2,013,208$ 1,729,757$ 2,180,880$ 1,754,631$
2031Streetlight Fund 2026-2031 2026 2027 2028 2029 2030
the public lighting system. Projected growth numbers of residential units have been estimated
at 250 units for the entire five-year rate study as data is showing consistent housing trends.
Streetlight Utility Fund 2025-2031
Streetlight Utility Fee Recommendation
Aggressively managing the Streetlight Utility Fund from 2026-2030, with consecutive years of
8% increases, will allow the City to maintain a high degree of certainty the fund will stay at a
level that allows unexpected expenses to be covered by the fund. The table below shows the
recommended Streetlight Rate from 2026-2031. Continued increases of Xcel Energy’s lighting
rate is expected to increase which the city feels should be used as a baseline for outdoor
lighting rates. This rate study has projected the city’s streetlight rate to be slightly lower than
the baseline to offer its residents a rate in which they receive a high level of service at a lower
cost per account.
2025-2031 Streetlight Utility Fund Breakdown
2024 Actual 2025 2026 2027 2028 2029 2030 2031
Streetlight Utility Rate Revenue 1,212,725.00 1,339,057 1,481,565 1,638,248 1,810,420 1,999,656 2,164,151
Total Expenditures 1,383,230.00 1,386,559 1,298,326 2,015,005 1,731,609 2,182,790 1,756,601
Income (170,505.00) (47,502) 183,239 (376,757) 78,811 (183,134) 407,550
Cash 464,255.00 293,750.00 246,248 429,488 52,730 131,541 (51,593) 355,957
Proposed Quarterly Rates
Budget Review
Continuing a steady trend of rate increases to allow for growth, as well as tending to
maintenance of existing infrastructure is a main driving factor for the rates proposed in this rate
study. Significant rate increases in past fiscal years have directed the fund to a closer primary
goal of staying cash positive at fiscal yearend. Taking into consideration projected
developmental growth, as well as the needs of the streetlighting enterprise fund, continued
significant rate increases will need to be enacted. Further discussions are needed to determine
how multi-family residences/apartments are categorized and charged to ensure costs are
distributed evenly across all users.
Rate
Structure Property Type 2025 Actual %
Increase 2026 %
Increase 2027 %
Increase 2028 %
Increase 2029 %
Increase 2030 %
Increase 2031
Residential City-Owned $ 6.32 8% $ 6.83 8% $ 7.37 8% $ 7.96 8% $ 8.60 8% $ 9.29 6% 9.84$
Residential Xcel-Owned $ 7.61 5% $ 7.95 4% $ 8.27 4% $ 8.60 4% $ 8.95 4% $ 9.30 4% 9.68$
Per Lot Per
Year Rural $ 6.22 8% $ 6.72 8% $ 7.26 8% $ 7.84 8% $ 8.46 8% $ 9.14 6% 9.69$
Commercial $ 6.32 8% $ 6.83 8% $ 7.37 8% $ 7.96 8% $ 8.60 8% $ 9.29 6% 9.84$
Churches $ 6.32 8% $ 6.83 8% $ 7.37 8% $ 7.96 8% $ 8.60 8% $ 9.29 6% 9.84$
Townhomes $ 6.32 8% $ 6.83 8% $ 7.37 8% $ 7.96 8% $ 8.60 8% $ 9.29 6% 9.84$
Schools $ 6.32 8% $ 6.83 8% $ 7.37 8% $ 7.96 8% $ 8.60 8% $ 9.29 6% 9.84$
Multifamily $ 6.32 8% $ 6.83 8% $ 7.37 8% $ 7.96 8% $ 8.60 8% $ 9.29 6% 9.84$
Per Lot Per
Month
Per RLE Per
Month
2025 2026 2027 2028 2029 2030 2031
Residential City-Owned $ 18.96 $ 20.48 $ 22.11 $ 23.88 $ 25.79 $ 27.86 29.53$
Residential Xcel-Owned $ 22.83 $ 23.86 $ 24.81 $ 25.80 $ 26.84 $ 27.91 29.03$
Per Lot Per
Quarter Rural $ 1.56 $ 1.68 $ 1.81 $ 1.96 $ 2.12 $ 2.28 2.42$
Commercial $ 18.96 $ 20.48 $ 22.11 $ 23.88 $ 25.79 $ 27.86 29.53$
Churches $ 18.96 $ 20.48 $ 22.11 $ 23.88 $ 25.79 $ 27.86 29.53$
Townhomes $ 18.96 $ 20.48 $ 22.11 $ 23.88 $ 25.79 $ 27.86 29.53$
Schools $ 18.96 $ 20.48 $ 22.11 $ 23.88 $ 25.79 $ 27.86 29.53$
Multifamily $ 18.96 $ 20.48 $ 22.11 $ 23.88 $ 25.79 $ 27.86 29.53$
Per Lot Per
Quarter
Per RLE Per
Quarter
7/18/2025 11:40:17 AM Page 1 of 4
Budget Comparison Report
Cottage Grove Account Detail
2023
Total Ac vity
2024
Total Ac vity
Account Number
2025
YTD Ac vity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
1 Budget %
Increase /
(Decrease)
Increase /
(Decrease)
Revenue
Category: 3310 - INTERGOVERNMENTAL
68,590.00 0.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%FEDERAL GRANTS265-00-1150-3310
14,000.00 10,000.00 0.00 2,000.000.00 2,000.00 0.00% 2,000.00 0.00 0.00%STATE GRANTS265-00-1150-3324
Total Category: 3310 - INTERGOVERNMENTAL: 2,000.000.00 0.00 2,000.00 0.00% 2,000.00 0.00 0.00%10,000.0082,590.00
Category: 3400 - CHARGES FOR SERVICES
5,095.00 4,450.00 3,275.00 4,500.004,500.00 0.00 0.00% 4,500.00 0.00 0.00%ADVERTISING SALES265-00-1150-3574
8,050.00 17,900.00 4,238.50 15,900.0015,500.00 400.00 2.58% 15,900.00 0.00 0.00%SPECIAL EVENTS265-00-1150-3575
Total Category: 3400 - CHARGES FOR SERVICES: 20,400.007,513.50 20,000.00 400.00 2.00% 20,400.00 0.00 0.00%22,350.0013,145.00
Category: 3809 - INVESTMENT INTEREST
71.41 4,618.65 1,440.51 0.000.00 0.00 0.00% 0.00 0.00 0.00%INVEST INTEREST265-00-9265-3810
Total Category: 3809 - INVESTMENT INTEREST: 0.001,440.51 0.00 0.00 0.00% 0.00 0.00 0.00%4,618.6571.41
Category: 3812 - MISCELLANEOUS
41,144.00 8,584.40 0.00 8,000.008,000.00 0.00 0.00% 8,000.00 0.00 0.00%DONATE & CONTRI265-00-1150-3812
71,647.01 70,167.58 14,502.97 71,550.0072,300.00 -750.00 -1.04% 71,550.00 0.00 0.00%LODGING TAX265-00-1150-3840
Total Category: 3812 - MISCELLANEOUS: 79,550.0014,502.97 80,300.00 -750.00 -0.93% 79,550.00 0.00 0.00%78,751.98112,791.01
Category: 3999 - TRANSFERS IN
66,481.31 0.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%TRANSFER IN265-00-1150-3899
Total Category: 3999 - TRANSFERS IN: 0.000.00 0.00 0.00 0.00% 0.00 0.00 0.00%0.0066,481.31
Total Revenue: 101,950.0023,456.98 100,300.00 1,650.00 1.65% 101,950.00 0.00 0.00%115,720.63275,078.73
Expense
Category: 4100 - PERSONAL SERVICES
61,934.72 66,323.93 14,994.47 18,900.0018,600.00 300.00 1.61% 19,700.00 800.00 4.23%SALARY-FULL TIME265-00-1150-4100
0.00 276.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%SAL-P.T./TEMP265-00-1150-4120
4,341.08 4,854.90 1,061.44 1,400.001,400.00 0.00 0.00% 1,500.00 100.00 7.14%PERA265-00-1150-4141
4,505.53 4,970.48 1,140.16 1,500.001,400.00 100.00 7.14% 1,500.00 0.00 0.00%FICA265-00-1150-4142
8,100.00 9,450.00 1,083.35 2,800.002,600.00 200.00 7.69% 3,200.00 400.00 14.29%HEALTH INSURANCE265-00-1150-4144
Total Category: 4100 - PERSONAL SERVICES: 24,600.0018,279.42 24,000.00 600.00 2.50% 25,900.00 1,300.00 5.28%85,875.3178,881.33
Category: 4200 - COMMODITIES
0.00 0.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%OFFICE SUPPLIES265-00-1150-4200
Budget Comparison Report
7/18/2025 11:40:17 AM Page 2 of 4
2023
Total Ac vity
2024
Total Ac vity
Account Number
2025
YTD Ac vity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
1 Budget %
Increase /
(Decrease)
Increase /
(Decrease)
0.00 703.03 537.22 300.00300.00 0.00 0.00% 300.00 0.00 0.00%OP SUPPLY-OTHER265-00-1150-4210
Total Category: 4200 - COMMODITIES: 300.00537.22 300.00 0.00 0.00% 300.00 0.00 0.00%703.030.00
Category: 4300 - CONTRACTUAL SERVICES
29,886.05 20,451.88 0.00 21,200.0021,200.00 0.00 0.00% 21,200.00 0.00 0.00%PROF SERVICES265-00-1150-4300
956.00 1,152.00 2,816.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%LEGAL SERVICE265-00-1150-4302
1,380.00 1,630.00 560.00 1,680.001,680.00 0.00 0.00% 1,680.00 0.00 0.00%FEES FOR SERVICE265-00-1150-4305
0.00 0.00 38.53 400.000.00 400.00 0.00% 400.00 0.00 0.00%CREDIT CARD FEES265-00-1150-4309
202.44 0.00 0.00 0.000.00 0.00 0.00% 0.00 0.00 0.00%COMMUNICATION265-00-1150-4310
575.76 492.47 99.25 800.00800.00 0.00 0.00% 800.00 0.00 0.00%POSTAGE265-00-1150-4311
7,162.00 13,260.00 6,220.00 11,000.0011,000.00 0.00 0.00% 11,000.00 0.00 0.00%PRINTING265-00-1150-4340
25,447.00 8,847.66 5,001.75 16,630.0016,630.00 0.00 0.00% 16,630.00 0.00 0.00%ADVER/PUBLISH265-00-1150-4341
390.00 410.00 1,750.00 2,210.00410.00 1,800.00 439.02% 2,210.00 0.00 0.00%DUES & SUBS265-00-1150-4401
456.25 0.00 250.00 4,200.001,700.00 2,500.00 147.06% 4,200.00 0.00 0.00%TRAVEL/TRAIN/CON265-00-1150-4403
18,383.42 24,972.22 7,234.36 26,430.0026,425.00 5.00 0.02% 26,430.00 0.00 0.00%SPECIAL EVENTS265-00-1150-4434
Total Category: 4300 - CONTRACTUAL SERVICES: 84,550.0023,969.89 79,845.00 4,705.00 5.89% 84,550.00 0.00 0.00%71,216.2384,838.92
Total Expense: 109,450.0042,786.53 104,145.00 5,305.00 5.09% 110,750.00 1,300.00 1.19%157,794.57163,720.25
Report Total: 95.06% 17.33%-7,500.00-19,329.55 -3,845.00 -3,655.00 -8,800.00 -1,300.00-42,073.94111,358.48
Budget Comparison Report
7/18/2025 11:40:17 AM Page 3 of 4
Group Summary
Category
2023
Total Ac vity
2024
Total Ac vity
2025
YTD Ac vity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
1 Budget
%
Increase /
(Decrease)
Increase /
(Decrease)
Revenue
3310 - INTERGOVERNMENTAL 2,000.000.00 2,000.00 0.00% 2,000.00 0.00 0.00%0.0010,000.0082,590.00
3400 - CHARGES FOR SERVICES 20,400.0020,000.00 400.00 2.00% 20,400.00 0.00 0.00%7,513.5022,350.0013,145.00
3809 - INVESTMENT INTEREST 0.000.00 0.00 0.00% 0.00 0.00 0.00%1,440.514,618.6571.41
3812 - MISCELLANEOUS 79,550.0080,300.00 -750.00 -0.93% 79,550.00 0.00 0.00%14,502.9778,751.98112,791.01
3999 - TRANSFERS IN 0.000.00 0.00 0.00% 0.00 0.00 0.00%0.000.0066,481.31
Total Revenue: 101,950.0023,456.98 100,300.00 1,650.00 1.65% 101,950.00 0.00 0.00%115,720.63275,078.73
Expense
4100 - PERSONAL SERVICES 24,600.0024,000.00 600.00 2.50% 25,900.00 1,300.00 5.28%18,279.4285,875.3178,881.33
4200 - COMMODITIES 300.00300.00 0.00 0.00% 300.00 0.00 0.00%537.22703.030.00
4300 - CONTRACTUAL SERVICES 84,550.0079,845.00 4,705.00 5.89% 84,550.00 0.00 0.00%23,969.8971,216.2384,838.92
Total Expense: 109,450.0042,786.53 104,145.00 5,305.00 5.09% 110,750.00 1,300.00 1.19%157,794.57163,720.25
Report Total: 95.06% 17.33%-7,500.00-19,329.55 -3,845.00 -3,655.00 -8,800.00 -1,300.00-42,073.94111,358.48
Budget Comparison Report
7/18/2025 11:40:17 AM Page 4 of 4
Fund Summary
Fund
2023
Total Ac vity
2024
Total Ac vity
2025
YTD Ac vity
Through May
2025
2025
2026
2026
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
2027
2027 FALL 2025
Comparison 2
Budget
Comparison 2
to Comparison
1 Budget %
Increase /
(Decrease)
Increase /
(Decrease)
265 - CG CONVENTION & VISITORS BUREA -7,500.00-19,329.55 -3,845.00 -3,655.00 95.06% -8,800.00 -1,300.00 17.33%-42,073.94111,358.48
Report Total: 95.06% 17.33%-7,500.00-19,329.55 -3,845.00 -3,655.00 -8,800.00 -1,300.00-42,073.94111,358.48
City Of Cottage Grove
Financial Management Plan Summary
2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Budget Budget Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected
General Fund Revenue
General Property Tax 18,567,010 21,667,200 23,503,900 26,033,600 27,715,240 29,618,498 31,363,574 33,430,868 35,124,583 36,769,639 38,458,228 40,221,449
Delinquent Property Tax - - - - - - - - - - - -
Licenses and Permits 2,371,670 2,369,970 2,524,700 2,568,450 2,580,700 2,292,400 1,991,200 1,879,000 1,762,400 1,763,200 1,792,200 1,821,900
One-time public safety aid 716,350 638,750 414,100 - - - - - - - - -
Other Intergovernmental 921,460 1,023,000 1,108,900 1,149,000 1,172,000 1,195,400 1,219,300 1,243,700 1,268,600 1,294,000 1,319,900 1,346,300
Fines and Forfeitures 150,000 150,000 150,000 150,000 153,000 156,100 159,200 162,400 165,600 168,900 172,300 175,700
Charges For Services 1,567,910 1,705,700 1,992,200 1,688,300 1,722,100 1,756,500 1,791,600 1,827,400 1,863,900 1,901,200 1,939,200 1,978,000
Interest On Investments 126,250 129,000 165,000 168,000 169,700 171,400 173,100 174,800 176,500 178,300 180,100 181,900
Miscellaneous 82,665 78,240 99,600 96,000 97,900 99,900 101,900 103,900 106,000 108,100 110,300 112,500
Donations - - - - - - - - - - - -
Transfers In 649,325 684,450 705,000 726,100 747,900 770,400 793,500 817,300 841,700 866,900 893,000 919,800
Use of fund balance 130,300 140,100
Total General Fund Revenue 25,152,640 28,446,310 30,793,700 32,719,550 34,358,540 36,060,598 37,593,374 39,639,368 41,309,283 43,050,239 44,865,228 46,757,549
General Fund Expenditures
Contingency 200,000 275,000 540,000 600,000 750,000 900,000 950,000 1,450,000 1,508,000 1,568,320 1,631,053 1,696,295
Personnel 15,311,305 17,512,300 19,122,350 20,414,350 21,230,900 22,080,100 22,963,300 23,881,800 24,837,100 25,830,600 26,863,800 27,938,400
Commodities 1,177,775 1,229,355 1,203,490 1,255,810 1,306,000 1,358,200 1,412,500 1,469,000 1,527,800 1,588,900 1,652,500 1,718,600
Contractual 3,190,695 3,400,395 3,449,670 3,502,380 3,642,500 3,788,200 3,939,700 4,097,300 4,261,200 4,431,600 4,608,900 4,793,300
FMP-One position per year 135,000 275,400 286,400 297,900 309,800 322,200 335,100 348,500
Capital Outlay 179,500 - 11,000 11,440 11,898 12,374 12,868 13,383 13,919 14,475 15,054
Insurance Internal Service Fund 2,504,915 2,905,700 3,045,050 3,337,650 3,504,500 3,679,700 3,863,700 4,056,900 4,259,700 4,472,700 4,696,300 4,931,100
Fleet Internal Service Fund 1,489,050 1,879,260 2,016,540 2,102,760 2,207,900 2,318,300 2,434,200 2,555,900 2,683,700 2,817,900 2,958,800 3,106,700
IT Internal Service Fund 1,099,400 1,244,300 1,346,600 1,420,900 1,491,900 1,566,500 1,644,800 1,727,000 1,813,400 1,904,100 1,999,300 2,099,300
Transfers Out - - 70,000 74,700 78,400 82,300 86,400 90,700 95,200 100,000 105,000 110,300
Total General Fund Expenditures 25,152,640 28,446,310 30,793,700 32,719,550 34,358,540 36,060,598 37,593,374 39,639,368 41,309,283 43,050,239 44,865,228 46,757,549
8.25%
Net Change in Fund Balance - - - - - - - - - - - -
Ending General Fund Balance 15,842,505 16,252,205 16,712,105 17,462,105 18,362,105 19,312,105 20,762,105 22,270,105 23,838,425 25,469,478 27,165,773
Assigned/Nonspendable 1,211,000 1,211,000 1,211,000 1,211,000 1,211,000 1,211,000 1,211,000 1,211,000 1,211,000 1,211,000 1,211,000
Unassigned 14,631,505 15,041,205 15,501,105 16,251,105 17,151,105 18,101,105 19,551,105 21,059,105 22,627,425 24,258,478 25,954,773
Fund Balance as a % of Next Year's Expenditures 47.51% 45.97% 45.12% 45.07% 45.62% 45.66% 47.33% 48.92% 50.43% 51.88%
-
City Of Cottage Grove
Financial Management Plan Summary
2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Budget Budget Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected
Property Tax Levies
Total General Fund Levy
General Fund 18,567,010 21,667,200 23,503,900 26,033,600 27,715,240 29,618,498 31,363,574 33,430,868 35,124,583 36,769,639 38,458,228 40,221,449
Total General Fund Levy 18,567,010 21,667,200 23,503,900 26,033,600 27,715,240 29,618,498 31,363,574 33,430,868 35,124,583 36,769,639 38,458,228 40,221,449
8.48% 10.76% 6.46% 6.87% 5.89% 6.59% 5.07% 4.68% 4.59% 4.58%
Other Special Levies
Municipal Building Fund Levy 300,000 300,000 350,000 350,000 400,000 400,000 400,000 400,000 550,000 700,000 850,000 1,000,000
EDA Levy 275,000 137,500 187,500 237,500 287,500 1,000,000 1,100,000 1,300,000 1,500,000 1,500,000 1,500,000 1,500,000
HRA Levy - 137,500 142,500 146,000 196,000 246,000 296,000 346,000 396,000 446,000 496,000 546,000
Equipment Levy 319,100 321,000 - 900,000 1,100,000 1,300,000 1,700,000 2,100,000 2,200,000 2,300,000 2,400,000 2,500,000
Parks Capital Levy - - 65,000 190,000 190,000 190,000 190,000 190,000 190,000 190,000 190,000 190,000
Total Special Levies 894,100 896,000 745,000 1,823,500 2,173,500 3,136,000 3,686,000 4,336,000 4,836,000 5,136,000 5,436,000 5,736,000
Total Current Debt Service Levies 3,664,490 3,564,800 4,278,600 4,139,450 4,188,000 3,614,500 3,526,700 3,224,910 3,282,200 3,167,400 3,039,620 2,382,400
Total Future Debt Service Levies - - - 695,283 1,643,900 2,113,300 2,598,700 3,106,200 3,373,300 3,857,000 4,443,600 5,053,500
Total Debt Service Levies 3,664,490 3,564,800 4,278,600 4,834,733 5,831,900 5,727,800 6,125,400 6,331,110 6,655,500 7,024,400 7,483,220 7,435,900
Total Tax Levies 23,125,600 26,128,000 28,527,500 32,691,833 35,720,640 38,482,298 41,174,974 44,097,978 46,616,083 48,930,039 51,377,448 53,393,349
Percent Increase In Gross Levy 12.98% 9.18% 14.60% 9.26% 7.73% 7.00% 7.10% 5.71% 4.96% 5.00% 3.92%
Existing Tax Base 62,216,047 62,300,128 65,942,570 67,261,421 70,186,682 73,467,611 76,746,394 80,331,786 83,557,617 86,665,629 89,760,430 92,838,665
Existing TIF Districts Decertifying 43,690 - 22,512 251,683 - - - - -
New Growth Net Tax Capacity 1,505,361 1,840,388 1,751,440 1,758,576 1,587,446 1,408,686 1,334,793 1,257,869 1,256,438
Total Net Tax Capacity 62,216,047 62,300,128 65,942,570 68,810,473 72,027,070 75,241,563 78,756,653 81,919,232 84,966,303 88,000,422 91,018,299 94,095,103
Tax Rate On Tax Capacity 32.909% 37.199% 38.438% 42.712% 44.494% 46.063% 47.256% 48.877% 49.925% 50.642% 51.583% 51.951%
Tax Rate % Change 13.03% 3.33% 11.12% 4.17% 3.53% 2.59% 3.43% 2.14% 1.44% 1.86% 0.71%
Existing Tax Base Inflation 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00%
2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Budget Budget Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected
City Taxes on Median Home
Market Value 365,200$ 354,500$ 368,400$ 375,800$ 383,300$ 391,000$ 398,800$ 406,800$ 414,900$ 423,200$ 431,700$ 440,300$
% Market Value Increase/(Decrease)-2.93% 3.92% 2.01% 2.00% 2.01% 1.99% 2.01% 1.99% 2.00% 2.01% 1.99%
City Property Taxes 1,184.77$ 1,264.77$ 1,364.55$ 1,550.45$ 1,650.73$ 1,750.39$ 1,833.53$ 1,940.42$ 2,026.96$ 2,101.65$ 2,187.12$ 2,249.49$
$ Tax Increase/(Decrease)71$ 80$ 99.78 186$ 100$ 100$ 83$ 107$ 87$ 75$ 85$ 62$
% Tax Increase / (Decrease)6.75% 7.89% 13.62% 6.47% 6.04% 4.75% 5.83% 4.46% 3.69% 4.07% 2.85%
City Taxes on Sample Property 1
Market Value 371,400$ 362,900$ 372,700$ 380,200$ 387,800$ 395,600$ 403,500$ 411,600$ 419,800$ 428,200$ 436,800$ 445,500$
% Market Value Increase/(Decrease)-2.29% 2.70% 2.01% 2.00% 2.01% 2.00% 2.01% 1.99% 2.00% 2.01% 1.99%
City Property Taxes 1,209.75$ 1,298.25$ 1,382.61$ 1,571.80$ 1,672.97$ 1,773.43$ 1,857.16$ 1,964.86$ 2,051.92$ 2,126.97$ 2,218.07$ 2,280.66$
$ Tax Increase/(Decrease)88$ 84$ 189$ 101$ 100$ 84$ 108$ 87$ 75$ 91$ 63$
% Tax Increase / (Decrease)7.32% 6.50% 13.68% 6.44% 6.00% 4.72% 5.80% 4.43% 3.66% 4.28% 2.82%
To: Honorable Mayor and City Council
Jennifer Levitt, City Administrator
From:
Zac Dockter, Parks and Recreation Director
Brenda Malinowski, Finance Director
Date: June 26, 2025
Subject: Budget Meeting Follow Up Report
Introduction
Staff has been studying and preparing a response regarding Council comments from the July 23, 2025
Budget Workshop Meeting. Below is a written responses by topic.
Parks Seasonal Positions
Staff’s recommendation for the addition of three 6-month seasonal park maintenance positions is for
the purpose of fulfilling routine maintenance service needs thus freeing full-time employees to focus on
more specialized and skilled labor needs. These specialized labor needs include roles such as building
maintenance, small construction projects, carpentry, skilled excavation, forestry, landscaping, large-
scale athletic facility repair, irrigation installation, turf rehabilitation and more. These roles require
significant experience with heavy operating equipment, technical expertise and proper safety procedure
know-how and equipment. As the park system has grown both physically and in recreational use, full-
time staff has been filling in routine service need gaps such as mowing and ballfield maintenance which
significantly reduces the team’s ability to perform those specialized projects. The end result is the work
must be contracted out or is delayed as deferred maintenance.
The three additional seasonals would be primarily used in the field as follows:
Employee 1 – Mowing Crew
Employee 2 – Athletic Field/Turf Trimming/Playground Crew
Employee 3 – Horticulture Crew
The crew work mentioned above is seasonal in nature. Thus, 6-month seasonals are the most efficient
approach to fulfilling this need. There are periodic job market challenges to finding enough qualified 6-
month applicants, but the management team feels this is an appropriate step forward as opposed to
adding a full-time position in the present. If the added employee program works out as planned, more
work will be completed when it is most needed for a significantly less cost than a single full-time
position. Staff projects the costs of each option as follows:
One Full-Time Employee – $117,800 in 2026 and $123,200 in 2027
Three Seasonal Employees - $66,000
Equipment must also be considered when adding any employees in this field of work. With the 6-month
employee request, there will be no additional equipment purchase necessary. These positions will
utilize equipment already in existence for the jobs aforementioned. The full-time employees that are
relieved of those job duties will simply utilize their current trucks and other specialized equipment
already in the fleet. Alternatively, adding a full-time position would require the addition of a pickup truck
at an estimated capital expense of $80,000 and annual operating and maintenance expense of $4,875.
Additional full-time employee expenses to be considered can be found on the attached form entitled
“Annual Cost of a New Public Service Worker”.
Park Maintenance Overtime
work which is the root of this budget addition discussion. However, management truly believes that the
next full-time position requested in the future will likely be responsible for some level of weekend and/or
evening coverage to help fulfill these service needs and will take necessary steps in future labor
contract negotiations to plan accordingly. There does not appear to be any financial savings
opportunities in this scenario as it stands today and more likely increases the risk of reduced quality of
service in terms of facility maintenance.
River Oaks Patron Discount
Eagle Valley (Woodbury)
Inver Wood (Inver Grove Heights)
Valleywood (Apple Valley)
Braemar (Edina)
Ice Arena Zamboni Replacement
stalls out to this day (which causes damage to the ice), hard starts, hitches when driving, backfires and
in general does not resurface the ice to staff expectations. Staff has had Zamboni service technicians
in frequently the past two years to diagnose these problems and performed the following repairs
amounting to over $10K:
Parks Employee-Mid range PSW III
2026 2027
Salary 80,585.44 87,385.93
Holiday Pay --
OT 4,495.65 5,167.53
PERA 6,381.08 6,941.51
Medicare 6,508.70 7,080.34
Workers Comp 5,011.28 407.24
Health Insurance 14,400.00 15,840.00
PFML 374.36 407.24
117,800.00 123,200.00
Uniform 1,174.00 -
Vehicle 80,000.00 -
Mileage per year 1,700.00 0 -
Fleet cost per year 3,000.00 -
Truck Insurance per year 175.00 -
Supplies 200.00 Currently in budget -
Training 1,825.00
IT Allocation 1,800.00 Currently in budget
207,674.00 123,200.00
Salary & Benefits: 117,756.51
Other Expenses: 89,560.00
Total: $207,316.51
Annual Cost of a
Parks Employee
Salary : $80,585.441
OT : $4,495.652
PERA: $6,381.08
Medicare: $6,508.70
Workers Comp: $5,011.28
Health Insurance: $14,400.00
PFML: $374.36
Total: $ 117,756.51
Salary and Benef its
Uniform: $860.00
Vehicle:
Initial purchase $80,000.00
Mileage/year : $1,700.003
Fleet cost/year: $3,000.00
Truck Insurance/year: $175.00
Supplies: $200.00
Training: $1,825.00
IT Allocation: $1,800.00
Total: $89,560.00
Other Expenses
1: Parks Service Worker at level III. 2: Average of 82 hours in overtime in 2024. 3: Average of 4,412 miles
per year.