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HomeMy WebLinkAbout2026 Preliminary BudgetCITY OF COTTAGE GROVE, MN FINANCE DEPARTMENT 12800 Ravine Parkway S, Cottage Grove, MN 55016 | 651-458-2800 | CottageGroveMN.gov Annual Budget 2026 TABLE OF CONTENTS INTRODUCTION City Administrator's Budget Message 1-12 Organizational Chart 13 Principal City Officials 14 Community Profile 15-16 Property Tax Levy 17 Personnel Schedule by Department 18-20 SUMMARY INFORMATION Summary of All Government Funds 22-23 Summary of All Proprietary Funds 24-25 General Fund Revenue Summary 26-28 General Fund Expenditure Summary 29 OPERATING BUDGET Mayor-Council 30-31 Administration Department 32-34 Administration 35 Professional Services 36 City Clerk & Elections 37 Community & Employee Programs 38 City Hall 39 EDA/HRA 40-44 Convention & Visitors Bureau 45-47 Information Technology 48-51 Contingency/Transfers 52-53 Finance Department 54-55 Finance 56 Insurance 57-59 Community Development Department 60-62 Planning & Zoning 63 Building Inspection 64 TABLE OF CONTENTS Operating Budget (continued) Page Public Safety Department 65-68 Police Protection 69-70 Fire Protection 71-72 Animal Control 73 Emergency Management 74 Forfeitures/Seizure 75-77 Opioid Settlement 78-80 EMS (Ambulance) 81-84 Public Works Department 85-89 Engineering 90 Streets 91 Signs/Street Striping 92 Snow/Ice Control (Snow Plowing) 93 Public Works Administration 94 Forestry 95 Recycling 96-98 Storm Water 99-106 Roadway & Trail Maintenance 104-106 Water Utility 107-112 Sewer Utility 113-117 Streetlight Utility 118-121 Fleet 122-124 Parks & Recreation Department 125-128 Park Maintenance 129-130 Recreation 131 Ice Arena 132-135 Golf Course 136-143 Equipment Replacement Fund 144-146 To: Honorable Mayor and City Council From: Jennifer Levitt, City Administrator Date: September 4, 2025 Subject: 2026 Budget Transmittal for Proposed Budget The following is the proposed 2026 Budget for the City of Cottage Grove municipal operations during the 2026 fiscal year. The document includes all major operating funds of the City and concludes nearly a year’s worth of planning, evaluation, and discussion by the Council and staff. The budget, along with the Capital Improvement Plan (CIP), provides direction to staff to carry out community and Council initiatives throughout the year. This budget document outlines a two-year operating budget (2026 and 2027) in order to remain a fiscally strong and desirable community since the use of a two-year operating budget allows a better ability to forecast revenue and expenditure trends, especially when coupled with the five-year Capital Improvement Program. The City holds an AAA bond rating from S&P Global, which was reaffirmed in 2025. This rating validates the City’s strong financial practices, including the budget process. The annual budget process was guided by policies, ordinances, and the Strategic Plan which have been adopted by the City Council. Four Strategic Initiatives have been used throughout the budget process. •Engaging residents where they are •Continuing sustainable growth •Making Cottage Grove a recreation destination •Remaining an employer of choice The ten-year Financial Management Plan (FMP) was used again throughout the budget process. When the FMP was prepared in 2023, it included all current and future operating costs, the capital improvement plan including pavement management and street projects, equipment replacement, existing and future debt, and tax base growth. The FMP targets an average $100 city property tax increase for the Median Home instead of large swings in the tax impacts from year to year. An increase of $110 was needed in the first year of the plan. This is the third year that the budget was prepared with the FMP. This budget achieves that target as the three-year increase on the median home is $308. Budget Process and Timeline The budget process follows the timeline established by the State of Minnesota. Minnesota Statutes require that the preliminary budget and the proposed tax levy be approved by the City Council before September 30th each year. The proposed levy must be certified to Washington County by September 30th, as required by Statute. The preliminary levy may be decreased before final adoption in December, but it may not be increased. 1 State law also requires that the City must announce by September 30th the time and place of a future meeting at which the budget and levy will be discussed, and public input allowed, before the final budget adoption and levy determination. The City is required to adopt the final property tax levy and certify the amount to Washington County on or before December 28th of each year. The 2026 budget process began in January during the strategic planning retreat. In April, a workshop was held to receive Council direction regarding the budget process and property tax levy. Based on the direction from the retreat and workshop, departments prepared and submitted budget requests. From these requests, a City Administrator recommended budget was presented to City Council. City Council reviewed the budget in three workshops during the summer and adopted a preliminary budget and property tax levy on September 3rd. The proposed levy of $29,885,000 will be certified to Washington County by September 30th. The budget and levy will be discussed at the meeting on December 3rd, and public input will be allowed at that meeting. At that same meeting, the final property tax levy and budget will be adopted. In addition, a HRA levy will be certified. Prior to 2025, the EDA levy was utilized for both EDA and redevelopment activities. During the preparation of the FMP, there was consensus to start a property tax levy for redevelopment and housing activities. Since the HRA levy is on a separate line on the property tax bill, this will provide better transparency to the taxpayer regarding redevelopment and housing activities. The EDA holds HRA authority and approved the preliminary HRA levy of $142,500 and will meet on December 2nd to approve the final HRA levy. The 2026 budget accomplishes several important objectives: • Continues to provide the same level of city services including but not limited to police, fire, street, snowplowing, parks, and recreation services. • Demonstrates stewardship of capital assets by including the replacement of capital equipment and city infrastructure that have been identified in the Financial Management Plan and Capital Improvement Plan. • Continues to be well positioned to respond to change in the economy amid economic uncertainty. • Maintains the distinction to be an employer of choice. • Provides managed growth in staffing positions needed for a growing community, by including new positions in the 2026 budget. • Meets the debt service requirements for all existing debt by funding these requirements with the property tax levy. • Maintains the fund balance target for the General Fund. 2 Property Tax Rate The City’s property tax rate is calculated by dividing the Net Tax Levy (Gross Levy less Fiscal Disparities Distribution) by the Net Tax Capacity Value. The 2026 property tax rate is estimated to increase to 40.294%. The tax rate of 40.294% is a combined tax rate of the City property tax rate and HRA property tax rate. Property Tax Levy The various components of the 2026 Property Tax Levy are summarized below: HRA Levy 2025 Final 2026 Proposed HRA Levy $137,500 $142,500 Combined Property Tax Levies 2025 Final 2026 Proposed Total $26,128,000 $30,027,500 % Increase 14.92% 43.812 41.591 43.139 43.012 40.583 38.958 39.182 37.351 37.251 33.914 32.909 37.42 40.294 0 5 10 15 20 25 30 35 40 45 50 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 History of City Tax Rate-Urban City Tax Rate 3 Property Values The net tax capacity value of property within the City as determined by the Washington County Assessor will increase by 6.47%. Approximately 3% of this increase is due to new construction and 3% of this increase is due to appreciation on existing properties. Final Pay 2025 Estimate Pay 2026 % Change Impact on Median Home For an owner of a median valued home in Cottage Grove at $357,100 which increased in taxable market value by 3.39% to $369,200, the estimated annual property tax bill from the City, based on the 2026 budget and property tax levy, will be $1,434 per year – an increase of $152 from the 2025 amount. Based on the proposed property tax levies and the assumptions in the FMP, the impact to the median home is as follows through 2035. 2024 Actual Actual Median Home $71 $85 $152 $111 $107 $97 $86 $106 $84 $80 $87 $67 2024 through 2026 totals $308. The FMP targeted $110 for 2024 and $100 per year after 2024. While the 2026 increase is higher than the FMP, the 3-year change is lower than the FMP. 4 Comparison of City Property Tax with Other Similar Communities The following tables reflect the 2026 city portion of property taxes on the median home in each city based on the preliminary tax rates in each community. The median home in each community means that 50% of the homes in the community are valued more and 50% are valued less. Cottage Grove compares favorably to other cities in Washington County. There are only two cities in Washington County that pays less in City Property Taxes when comparing the median homes in each community. Cities in Washington County Median Value Home Proposed Stillwater $416,500 58.38% $2,378 Oak Park Heights $360,000 53.83% $1,861 Afton $655,700 25.89% $1,798 Lake Elmo $586,100 29.53% $1,794 Forest Lake $391,300 45.76% $1,739 Mahtomedi $461,900 36.63% $1,673 Newport $327,800 51.14% $1,589 Hugo $417,200 38.55% $1,573 Woodbury $462,700 33.39% $1,529 Cottage Grove $369,200 40.29% $1,434 Oakdale $346,200 42.45% $1,404 Saint Paul Park $292,600 45.28% $1,233 Source: Washington County Taxpayer Services and City proposed 2026 budget documents. 2026 Budget The City has over 50 individual funds in various categories such as general, special revenue, debt service, capital projects, and enterprise. A fund is a self-balancing set of accounts and resources which are dedicated to a specific purpose. The City establishes budgets for the General Fund, special revenue funds, enterprise funds, and internal service funds. The debt service fund activity is based on bond agreements, and the capital project funds are based on projects established in the Capital Improvement Plan. In the budget document, the budgets are organized by department. In addition, the special revenue, enterprise, and internal service funds are included within the department that oversees these functions. For example, the Roadway & Trailway Maintenance Fund is included in the Public Works Department. 5 Budget Organization Governmental Funds General Fund Special Revenue Funds Proprietary Funds Enterprise Funds Internal Service Funds General Fund The General Fund is the chief operating fund for the City. The General Fund accounts for activities that are not required to be accounted for in any other fund. Included in this fund are general government, police, fire, streets, snow plowing, parks, and recreation activities. These activities are primarily funded by property taxes. Total 2026 General Fund revenues and expenditures are budgeted at $31,143,700. This is an increase of 9.5%. 6 The largest source of revenue for the General Fund is property taxes. All Minnesota communities received one-time public safety funds based on a per capita basis in 2023 to be utilized for public safety expenditures. The City received $1.7 million in one-time public safety aid and a portion of those funds were utilized in the 2024 and 2025 Budgets. The remaining funds will be utilized in 2026 and have been included in the 2026 General Fund budget. 76% 8%5%6% 3% 1%1% General Fund Revenues Prop Tax Lic & Permits Intergvmt Charges Transfers Fines Interest Misc 7 2026 Expenditures are proposed to increase due to the following: • Personnel Costs – The budget includes a 3% market adjustment and a 3% cost of living increase for salaries based on bargaining unit contracts that have been settled for 2026. • Paid Family and Medical Leave –While the City offered paid family and medical leave in the past and self-funded this expense, the City will be required to pay premiums through the new state mandated program beginning on January 1, 2026 through a .88% premium. Half of this expense will be covered by the employer (City), and the other half will be paid by the employee per arranged agreements in the union contracts and the Personnel Policy for non-represented employees. The employer portion has been included in the 2026 budget. • Staffing – The 2026 budget includes the addition of the following positions needed to maintain or enhance levels of service to the community. o Police Officer (49th position) o Building Inspector (fund with permit revenue). This position has been left vacant since the 2024 budget. o Engineering Technician (fund with ROW permit revenue) o Recreation seasonal positions (offset with revenues) o Three six-month seasonal positions for parks o Replace EDA Director position with EDA Manager position. o Deputy Public Works Director-Utilities (funded by utility funds) • Commodities and Contractual Services - Commodities and Contractual Services are included in the budget at 2.5% increase except for the Internal Service Fund allocation expenditures. Internal Service Fund expenditures have been increased to cover current operating costs that were not recovered in recent budgets. A budget contingency in the amount of $450,000 has been included in the General Fund budget that can be utilized to fund these costs if unexpected cost increases arise throughout the year. 71% 5% 22% 2% General Fund Expenditures Personnel Supplies Contract Svc Contingency 8 Special Revenue Funds Special revenue funds are used to account for revenue derived from specific revenue sources that are legally restricted or committed to expenditures for specific purposes. Stormwater Rates are proposed to increase by 3% per the Stormwater Utility Rate Plan. Expenditures include stormwater maintenance activities. Roadway and Trailway Maintenance The primary source of revenue in this fund is franchise fees from Xcel Energy and CenterPoint Energy. The budget includes the 2026 mill and overlay projects, and there are sufficient funds for this project. Forfeiture/Seizure Revenues in the fund are forfeiture and seizure funds and the associated costs related to forfeiture activities. There are sufficient revenues in the current year and fund balance to fund the current year expenditures. Opioid Settlement This fund includes settlement revenue received from lawsuits against opioid manufacturers and distribution companies. The settlement revenues can only be used for eligible activities. Current year expenditures include an embedded social worker to work as a co-responder with the city’s case management unit. Ice Arena Revenues are budgeted at $67,680 under expenditures in the current year budget due to the replacement of a Zamboni in the amount of $145,000. This purchase will be funded with the Ice Arena Capital Replacement Fund but is show in the operating budget for transparency. As in the past, a transfer out of $180,000 is included in this fund to partially fund the debt service payment for the 2016A Bonds which were issued for ice arena capital. The final payment on these bonds occurs in 2027. Golf Course Revenues are budgeted at $178,770 over expenditures in the current year budget. Revenue is based on 41,000 rounds of golf. HERO Center The HERO Center is operated through a joint power’s agreement with the City of Woodbury and the operations are coordinated through a Facility Operations Committee (FOC). The FOC approves the budget. Cost participation for the City of Cottage Grove is $98,990 for the current year. The cost participation is included in the HERO Center as a transfer in, and in the General Fund Police budget as a training expense. 9 CG CVB (Cottage Grove Convention and Visitors Bureau) The purpose of the CG CVB is to promote the city as a premier destination. Revenues in this fund are lodging taxes. There are sufficient revenues in the current year and fund balance to fund the current year expenditures. EDA Fund The property tax levy for this fund has increased from $137,500 in the 2025 budget to $187,500 in the 2026 budget. Future levy increases will be necessary in the future to recover current operating expenses, and these levy increases have been included in the FMP. The EDA fund can be used for economic or redevelopment activities. HRA Fund The HRA Fund was established in the 2025 budget with a property tax levy of $137,500 and will increase to $142,500 in 2026 to fund current operating activity. The HRA fund can be used for housing or redevelopment activities. Equipment Replacement Fund (Capital Project Fund) Equipment and vehicles totaling $2,368,200 are included in the Equipment Replacement fund for the current year and will be funded with fund balance in the fund, the property tax levy, and equipment certificates. The purchases include: • Police Squad Cars $254,200 (3 vehicles for assigned squad program) • Police Administration vehicles $110,000 (replacement) • Parks Garbage truck $165,000 (replacement) • Parks Blower for new tractor $14,000 (new) • Parks Gator $35,000 (replacement) • Streets Sign truck $220,000 (replacement) • Streets Utility vehicle with attachments $255,000 (replacement) • Streets Dump truck $360,000 (replacement) • Streets Loader and wing $345,000 (replacement) • Forestry Aerial Service Truck $210,000 (replacement) • Snow Tractor $100,000 (replacement) • Interfund loan for ambulance $300,000 (replacement) 10 Utility and Enterprise Funds Enterprise funds are used to finance and account for the acquisition, operation, and maintenance of services. These services are entirely or predominantly self-supported by user charges. Water and Sewer Funds A 10% increase in water rates and a 7% increase in sewer rates are included in the 2026 budget to fund current operations. Based on 6,000 gallons of water, the rate impact will be 1.04/month for water and $2.23/month for sewer. In addition to funding current operations, the water rate increase is necessary to fund a meter replacement program that will begin in 2026 and water tower painting that will occur in the next several years. The sewer rate increase is necessary to cover the 6.26% increase in the Met Council Environmental Services charge that will occur in 2026. Street Light Fund A rate increase of 8% is included in the street light budget to fund current of the street light system and traffic signals. The increase is necessary due to the higher operating costs and necessary replacement costs for the street light infrastructure. The rate impact will be .51/month for a single-family residential customer. Ambulance Fund A rate increase of 4% is included in the Ambulance fund to fund current operating costs including personnel costs. Strategies for additional funding will need to continue to be evaluated, since the user charges (ambulance payments from customers including Medicare, Medicaid and private insurance) are not keeping pace with the operating costs. For the first time, a property tax levy is necessary to fund operations. Internal Service Funds Insurance The Insurance Fund accounts for the health insurance, worker’s compensation, and property insurance coverage throughout the various city cost centers. The current budget includes a 6.47% increase in charges to other funds to recover the current operating costs. Fleet The Fleet Fund accounts for the fuel purchases, fleet maintenance of the vehicles & equipment, and building maintenance activities for the municipal buildings. The current budget includes a 6.92% increase in charges to other funds to recover the current operating costs. IT The IT Fund accounts for IT software, services, and computer equipment purchased throughout the city. Charges to other funds for IT services includes a 4.71% increase in charges to other funds to cover current operating costs in the fund. 11 Conclusion The City continues to be well positioned to respond to whatever economic growth and change will come. The City Council maintains a stated goal of ensuring the fiscal health of the organization while strategically planning for economic cycles. The City Council and staff consistently focus on fiscal opportunities, potential challenges, and fund balance growth. We continually evaluate systems and operations to discover efficiencies and improve the delivery of City services. The City continues to strive for fiscal stability. As in the past, the 2026 budget was created in concert with a draft 2027 budget to see the impact initiatives have on the long-term budget, assuring that current initiatives did not create future budget imbalances. This model provides the base for long-term financial planning necessary for a well-managed and fiscally stable municipality. Long-term planning and fiscal conservatism have situated the City of Cottage Grove with strong fund balances and cash reserves. This solid base provides the City with not only the ability to face economic challenges, but also the wherewithal to take advantage of economic development opportunities. All the planning and financial stability is nothing, however, without quality City services provided to residents and businesses in a timely, responsive manner. Cottage Grove City employees provide these services to the community in good times and bad. It is my honor to call these dedicated workers my colleagues. 12 Cottage Grove Citizens City Council City Administrator City Attorney Administration Communications Economic Development City Clerk/ Elections Human Resources Finance IT Community Development Building/Code Enforcement Planning Parks and Recreation River Oaks Recreation Parks Public Safety Emergency Management Patrol Investigations Fire HERO Center Public Works Utilties Streets Engineering Fleet and Facilities Advisory Commissions Organizational Chart Emergency Medical Services Ice Arena 13 PRINCIPAL CITY OFFICIALS Elected City Officials Mayor: City Council: Appointed Officials 14 COMMUNITY PROFILE Overview Cottage Grove was organized as a village on July 13, 1965 and was incorporated as a city on January 1, 1974. Cottage Grove is a suburban community located on the southern border of Washington County, sixteen miles southeast of Downtown St. Paul. The City currently occupies 34 square miles of land. With a population of 43,690 as of April 1, 2023, according to the Metropolitan Council, Cottage Grove is the second largest city in Washington County. Most of the population of the City concentrates in two age groups: 0-14 years at 28.8% and 25-54 years at 41.8%. According to the 2020 census, the average age is 36.5 years, and the median family income is $102,600. Bond Rating The City achieved a bond rating upgrade to AAA by Standard & Poor’s in 2023, and the rating was reaffirmed in 2024 and 2025. This is the highest rating available from Standard & Poor’s. Tax Base Cottage Grove’s tax base is comprised of 78.9% residential and 21.1% commercial/industrial. The total taxable market value of all City properties is $6.5 billion, an increase of 76% since 2020 due to new construction and market value appreciation. The current year reflects an increase of just over 6.32% in taxable value due to new construction (3%) and an increase due to market value appreciation of existing properties (3%). - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Taxable Market Value in 1,000's Taxable Market Value in 1,000's 15 COMMUNITY PROFILE Development and Redevelopment The City’s business park is home to more than 3,200,000 square feet of industrial and manufacturing businesses, including Renewal by Andersen, Van Meter, NorthPoint, American Logistics, North Star Sheets, and Up North Plastics. In 2023 and 2024, the city actively purchased and sold land within the City’s business park. Recently additions to the business park includes Hohenstein’s, RJ Schinner, Lumbermen’s, HORSCH, and Kwik Trip. The City’s commercial areas include four community shopping centers which are home to many prominent retailers including Hy-Vee, PetSmart, Target, TJ-Maxx, Walgreens, Kohl’s, Chipotle, Aldi, Cub Foods, Menards, and Walmart. Parks Cottage Grove has over 2,760 acres of parkland which is developed into 37 parks, playgrounds, and fields. The City recently acquired 20 acres of a former golf course property adjacent to the Mississippi River at 10351 Grey Cloud Trail This property includes 1,900 feet of shoreline and 1.5 miles of paved and natural trails and will serve as a great resource for the future city park while also adding additional recreation and habitat protection adjacent to the 250-acre Grey Cloud Dunes Scientific and Natural Area. The City also operates an Ice Arena with three sheets of ice and an 18-hole golf course and event center, River Oaks, which overlooks the Mississippi. Public Safety The City’s public safety services includes a police department with 49 sworn officers(49th added as part of 2026 Budget), a fire department with 14 part-time firefighters and 16 full-time firefighter/paramedics who also staff the Cottage Grove Emergency Medical Service (EMS) Ambulance. Public Utilities Cottage Grove’s water and sewer public utility provides water service to over 13,800 residential and commercial customers. The City operates 13 wells. Wastewater treatment and disposal (sanitary sewer) are provided by the Metropolitan Council Environmental Services (MCES). 16 PROPERTY TAX LEVY Property Tax Levy by Type 2025 2026 General Levies General Fund $21,667,200 $23,781,200 Public Safety/City Hall Interfund Loan & Municipal Building Fund 300,000 450,000 Economic Development 137,500 187,500 Emergency Medical Services - 70,000 Park capital - 190,000 Equipment Levy 321,000 927,700 Total General Levies 22,425,700 25,606,400 Debt Levies 2016A GO Refunding Bonds (Ice Arena) 220,000 200,000 2017A GO Capital Improvement Plan Bonds (Fire Station) 610,000 510,000 2019A GO Capital Improvement Plan Bonds (HERO) 296,000 294,200 2019B GO Equipment Certificates (Ice Arena) 348,800 350,100 2015A GO Improvement Bonds (Pavement Management) 324,000 318,300 2016B GO Improvement Bonds (Pavement Management) 200,000 200,000 2018A GO Improvement Bonds (Ravine Parkway) 100,000 100,000 2021B GO Improvement Refunding Bonds (PM & Hinton) 537,500 536,600 2021A GO Improvement Bonds (Pavement Management) 230,000 230,000 2023A GO Improvement & Abatement Bonds (PM & Glacial Valley) 151,200 341,000 2024A GO Improvement Bonds (PM, SROP, & Equipment) 547,300 549,400 2025A GO Improvement Bonds (PM & Equipment) - 649,000 Total Debt Levies 3,564,800 4,278,600 Total Property Tax Levy-City of Cottage Grove 25,990,500 29,885,000 Total HRA Levy-Cottage Grove HRA 137,500 142,500 Total all Property Tax Levies $26,128,000 $30,027,500 17 City of Cottage Grove-Annual Budget Personnel Schedule by Department 2023 Budget 2024 Budget 2025 Budget 2026 Budget 2027 Budget Administration Department City Administrator 1.00 1.00 1.00 1.00 1.00 Human Resources Director - - - - 1.00 Human Resources Manager 1.00 1.00 1.00 1.00 1.00 Communications Manager 1.00 - 1.00 1.00 1.00 Assistant to City Administrator 1.00 1.00 1.00 1.00 1.00 City Clerk 1.00 1.00 1.00 1.00 1.00 Human Resources/Payroll Specialist 1.00 1.00 1.00 1.00 1.00 Marketing/Communications Specialist 1.00 2.00 2.00 2.00 2.00 Administration Specialist 1.00 1.00 1.00 1.00 1.00 EDA Director 1.00 1.00 1.00 - - EDA Manager - - - 1.00 1.00 IT Manager 1.00 1.00 1.00 1.00 1.00 IT System Administrator - 2.00 2.00 2.00 2.00 IT Specialist 2.00 1.00 1.00 1.00 1.00 12.00 13.00 14.00 14.00 15.00 Community Development Department Community Development Director 1.00 1.00 1.00 1.00 1.00 Senior Planner 2.00 1.00 1.00 1.00 1.00 Planner 1.00 1.00 1.00 1.00 1.00 Associate Planner 1.00 1.00 1.00 1.00 Community Development Assistant 1.00 1.00 1.00 1.00 1.00 Chief Building Official 1.00 1.00 1.00 1.00 1.00 Senior Building Inspector - - - 1.00 1.00 Building Inspector 4.00 3.00 3.00 3.00 3.00 Seasonal Bldg Inspector & Code Enforcement 0.50 0.50 1.00 1.00 1.00 Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 Building Permit Technician Coordinator 1.00 1.00 1.00 1.00 1.00 Building Permit Technician 1.00 1.00 1.00 1.00 1.00 Office Assistant II 0.63 0.63 0.63 0.63 0.63 14.13 13.13 13.63 14.63 14.63 Finance Department Finance Director 1.00 1.00 1.00 1.00 1.00 Assistant Finance Director 1.00 1.00 1.00 1.00 1.00 Accountant 1.00 2.00 2.00 2.00 3.00 Accounting Specialist 1.00 1.00 1.00 1.00 1.00 Finance Assistant II 0.50 0.50 0.50 0.50 0.50 Utility Billing Specialist 1.00 1.00 1.00 1.00 1.00 Utility Billing Clerk 1.00 1.00 1.00 1.00 1.00 6.50 7.50 7.50 7.50 8.50 Public Safety Department Public Safety Director 1.00 1.00 1.00 1.00 1.00 Police Captain 3.00 3.00 3.00 3.00 3.00 Sergeant 7.00 9.00 9.00 9.00 9.00 Police Officer 33.00 33.00 35.00 36.00 37.00 18 City of Cottage Grove-Annual Budget Personnel Schedule by Department 2023 Budget 2024 Budget 2025 Budget 2026 Budget 2027 Budget Management Analyst 1.00 1.00 1.00 1.00 1.00 Records Manager 1.00 1.00 1.00 1.00 1.00 Records Coordinator 1.00 1.00 1.00 1.00 1.00 Records Specialist 2.00 2.00 2.00 2.00 2.00 Criminal Analyst 1.00 1.00 1.00 1.00 1.00 Investigative Aid 0.72 0.72 1.00 1.00 1.00 CSOs (FTE Equivalent) 3.05 4.25 4.25 4.25 4.25 Fire Chief 1.00 1.00 1.00 1.00 1.00 Deputy Fire Chief 1.00 1.00 2.00 2.00 2.00 Fire Marshal 1.00 1.00 1.00 1.00 1.00 Fire Captain 3.00 3.00 3.00 3.00 3.00 Firefighter/Paramedic 9.00 12.00 13.00 13.00 13.00 Secretary 1.00 1.00 1.00 1.00 1.00 Volunteer Firefighters 23.00 - - - - PT Firefighters - 4.78 3.32 3.32 3.32 HERO Center Manager 1.00 1.00 1.00 1.00 1.00 Administrative Training Coordinator 1.00 1.00 1.00 1.00 1.00 HERO Maintenance Specialist 1.00 1.00 1.00 1.00 1.00 95.77 83.75 86.57 87.57 88.57 Public Works Department Public Works Director 1.00 1.00 1.00 1.00 1.00 Superintendent 1.00 1.00 1.00 1.00 1.00 Working Foreman 1.00 1.00 1.00 1.00 1.00 Lead Worker 1.00 1.00 1.00 1.00 1.00 Public Service Worker 10.00 10.00 10.00 10.00 10.00 City Forester 1.00 1.00 1.00 1.00 1.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 Seasonals (FTE) 10-560 hr. & 2-1040 hr. 3.69 3.69 3.69 3.69 3.69 City Engineer 1.00 1.00 1.00 1.00 1.00 Assistant City Engineer 1.00 1.00 1.00 1.00 1.00 Project Engineer 1.00 1.00 1.00 1.00 1.00 Graduate Engineer 1.00 1.00 1.00 1.00 1.00 Engineering Technician - - - 1.00 1.00 GIS Technician 1.00 1.00 1.00 1.00 1.00 Superintendent-Utilities 1.00 1.00 1.00 1.00 1.00 Working Foreman-Utilities 1.00 1.00 1.00 1.00 1.00 Lead Worker 2.00 2.00 2.00 2.00 2.00 Public Service Workers-Utilities 10.00 10.00 11.00 11.00 11.00 Secretary 1.00 1.00 1.00 1.00 1.00 Secretary - - 0.72 0.72 0.72 Seasonals (FTE) 2-560 hr. & 2-1040 hr. 1.54 1.54 1.54 1.54 1.54 Fleet & Facilities Manager 1.00 1.00 1.00 1.00 1.00 Working Foreman-Fleet 1.00 1.00 1.00 1.00 1.00 Lead Worker-Fleet and Facilities 2.00 2.00 2.00 2.00 2.00 Mechanic 2.00 2.00 3.00 3.00 3.00 Public Service Worker 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 49.23 49.23 51.95 52.95 52.95 Parks and Recreation Department Parks & Recreation Director 1.00 1.00 1.00 1.00 1.00 Superintendent 1.00 1.00 1.00 1.00 1.00 Working Foreman 1.00 1.00 1.00 1.00 1.00 Lead Worker 1.00 1.00 1.00 1.00 1.00 19 City of Cottage Grove-Annual Budget Personnel Schedule by Department 2023 Budget 2024 Budget 2025 Budget 2026 Budget 2027 Budget Public Service Worker 7.50 8.00 8.00 8.00 8.00 Management Analyst - 1.00 1.00 1.00 1.00 Seasonals (FTE equivalent) 10,630 hours 4.50 4.50 4.50 6.00 6.00 Recreation Services Manager 1.00 1.00 1.00 1.00 1.00 Recreation/Arena Supervisor 1.00 1.00 1.00 1.00 1.00 Office Assistant II 0.25 0.25 0.25 0.25 0.25 Recreation Specialist 0.50 - - - Recreation Specialist 1.00 1.00 1.00 Seasonals (FTE equivalent) 4.50 5.50 5.50 6.50 6.50 Recreation Facilities Manager 1.00 1.00 1.00 1.00 1.00 Assistant Arena Manager 1.00 1.00 1.00 1.00 1.00 Ice Arena Specialist 1.00 1.00 1.00 1.00 Public Service Worker 0.50 Office Assistant II 0.25 0.25 0.25 0.25 0.25 Seasonals (FTE equivalent) 3.50 3.50 3.50 3.50 3.50 General Manager 1.00 1.00 1.00 1.00 1.00 Superintendent 1.00 1.00 1.00 1.00 1.00 Assistant Superintendent 1.00 1.00 1.00 1.00 1.00 Executive Chef 1.00 1.00 1.00 1.00 1.00 Golf Professional 1.00 1.00 1.00 1.00 1.00 Events Manager 1.00 1.00 - - - Food & Beverage Manager 1.00 1.00 1.00 1.00 1.00 Seasonals (FTE equivalent) 16.00 16.00 16.00 16.00 16.00 52.00 55.50 55.00 57.50 57.50 Total FTE's 229.63 222.11 228.65 234.15 237.15 FT Employees 167.00 175.00 183.00 186.00 189.00 Regular PT Employees (FTE's)2.35 7.63 5.67 5.67 5.67 Seasonal Employees (FTE's)60.28 39.48 39.98 42.48 42.48 Police Officer (49th)1.00 Building Inspector (fund with permit revenues)1.00 Engineering Technician (fund with ROW permit revenues)1.00 Recreation seasonal postions (offset with revenue)1.00 Three 6-month seasonal positions for parks 1.50 5.50 Police Officer (50th position Oct. 1st Start Funding-COPs grant)1.00 Human Resources Director 1.00 Accountant 1.00 3.00 20 21 Storm-Roadway Forfeiture/Opioid General Recycling Water Maintenance Seizure Settlement Fund Fund Fund Fund Fund Fund Category: REVENUE 3010 - PROPERTY TAXES 23,781,200 0 0 0 0 0 3020 - FRANCHISE FEES & OTHER TAXES 0 0 0 2,152,000 0 0 3030 - SPECIAL ASSESSMENTS 3,000 0 0 0 0 0 3110 - LICENSES AND PERMITS 2,524,700 0 0 0 0 0 3310 - INTERGOVERNMENTAL 1,581,000 0 0 0 0 0 3400 - CHARGES FOR SERVICES 1,992,200 0 0 0 0 0 3610 - FINES AND PENALTIES 150,000 0 0 0 15,000 0 3710 - ENTERPRISE CHARGES FOR SERVICES 0 0 1,298,400 0 0 0 3809 - INVESTMENT INTEREST 165,000 0 23,500 10,000 0 0 3812 - MISCELLANEOUS 96,600 0 0 0 0 30,500 3960 - OTHER FINANCING SOURCE 0 0 0 0 0 0 3999 - TRANSFERS IN 805,000 0 0 0 0 0 3975 -USE OF FUND BALANCE 45,000 0 0 0 0 0 31,143,700 0 1,321,900 2,162,000 15,000 30,500 Category: EXPENDITURES 4100 - PERSONAL SERVICES 22,042,400 0 591,500 0 0 0 4200 - COMMODITIES 1,625,490 0 30,200 0 1,020 0 4300 - CONTRACTUAL SERVICES 6,935,810 0 441,730 453,680 19,760 70,760 4500 - CAPITAL OUTLAY 0 0 0 1,525,320 2,000 0 4600 - OTHER FINANCING USES 0 0 0 0 0 0 4730 - MISCELLANEOUS 450,000 0 0 0 0 0 4999 - TRANSFERS OUT 90,000 100,000 49,300 0 0 0 Total Category: EXPENDITURES 31,143,700 100,000 1,112,730 1,979,000 22,780 70,760 REVENUES OVER (UNDER) EXPENDITURES 0 (100,000)209,170 183,000 (7,780)(40,260) Total Category: REVENUE City of Cottage Grove Annual Budget Governmental Funds Summary of Revenues & Expenditures 22 Ice Golf Hero Equipment Total Budgeted Arena Course Center CVB HRA EDA Replacement Governmental Fund Fund Fund Fund Fund Fund Fund Funds 0 0 0 0 142,500 187,500 927,700 25,038,900 0 0 0 71,550 0 0 0 2,223,550 0 0 0 0 0 0 0 3,000 0 0 0 0 0 0 0 2,524,700 57,500 0 161,510 2,000 0 0 0 1,802,010 1,717,500 3,397,190 779,000 20,400 0 0 0 7,906,290 0 0 0 0 0 0 0 165,000 0 0 0 0 0 0 0 1,298,400 0 0 0 0 0 0 400 198,900 0 0 23,000 8,000 0 0 20,000 178,100 0 0 0 0 0 0 1,655,000 1,655,000 0 0 98,990 0 0 100,000 0 1,003,990 0 0 0 0 0 0 0 45,000 1,775,000 3,397,190 1,062,500 101,950 142,500 287,500 2,603,100 44,042,840 260,500 711,900 1,707,500 529,500 24,600 89,325 238,325 0 25,935,050 56,550 218,430 20,970 300 0 2,750 0 1,955,710 749,230 1,087,550 446,560 84,550 25,000 306,980 0 10,621,610 145,000 145,000 3,350 0 0 0 2,068,200 3,888,870 0 59,940 0 0 0 0 0 59,940 0 0 0 0 0 0 0 450,000 180,000 0 55,620 0 0 0 300,000 774,920 1,842,680 3,218,420 1,056,000 109,450 114,325 548,055 2,368,200 43,686,100 (67,680)178,770 6,500 (7,500)28,175 (260,555)234,900 356,740 City of Cottage Grove Annual Budget Governmental Funds, Continued Summary of Revenues & Expenditures 23 Water Sewer Streetlight EMS Fund Fund Fund Fund Category: REVENUE 3010 - PROPERTY TAXES 0 0 0 70,000 3020 - FRANCHISE FEES & OTHER TAXES 0 0 0 0 3030 - SPECIAL ASSESSMENTS 0 0 0 0 3110 - LICENSES AND PERMITS 0 0 0 0 3310 - INTERGOVERNMENTAL 232,200 0 0 0 3400 - CHARGES FOR SERVICES 4,719,000 4,710,200 1,424,800 3,144,700 3610 - FINES AND PENALTIES 0 0 0 0 3710 - ENTERPRISE CHARGES FOR SERVICES 0 0 0 0 3809 - INVESTMENT INTEREST 93,700 51,900 5,000 0 3812 - MISCELLANEOUS 2,000 0 20,000 0 3960 - OTHER FINANCING SOURCE 0 0 0 0 3999 - TRANSFERS IN 0 0 0 0 3975 -USE OF FUND BALANCE 0 0 0 0 5,046,900 4,762,100 1,449,800 3,214,700 Category: EXPENDITURES 4100 - PERSONAL SERVICES 1,502,800 550,850 202,000 2,202,700 4200 - COMMODITIES 562,100 22,370 102,690 119,230 4300 - CONTRACTUAL SERVICES 1,742,150 3,750,230 831,230 536,070 4500 - CAPITAL OUTLAY 65,000 0 0 0 4600 - OTHER FINANCING USES 355,500 118,500 0 0 4730 - MISCELLANEOUS 0 0 0 829,800 4999 - TRANSFERS OUT 216,150 216,150 57,680 110,100 Total Category: EXPENDITURES 4,443,700 4,658,100 1,193,600 3,797,900 REVENUES OVER (UNDER) EXPENDITURES 603,200 104,000 256,200 (583,200) Total Category: REVENUE City of Cottage Grove Annual Budget Proprietary Funds Summary of Revenues & Expenditures 24 Information Compensated Total Budgeted Total Insurance Fleet Technology Absences Proprietary All Fund Fund Fund Fund Funds Funds 0 0 0 0 70,000 25,108,900 0 0 0 0 0 2,223,550 0 0 0 0 0 3,000 0 0 0 0 0 2,524,700 60,000 0 0 0 292,200 2,094,210 4,344,200 2,493,000 2,139,100 0 22,975,000 30,881,290 0 0 0 0 0 165,000 0 0 0 0 0 1,298,400 2,000 0 11,000 0 163,600 362,500 40,000 0 0 0 62,000 240,100 0 0 0 0 0 1,655,000 0 0 0 90,000 90,000 1,093,990 0 0 0 0 0 45,000 4,446,200 2,493,000 2,150,100 90,000 23,652,800 67,695,640 3,487,190 1,198,600 618,100 100,000 9,862,240 35,797,290 12,000 854,920 176,980 0 1,850,290 3,806,000 554,100 378,280 1,269,220 0 9,061,280 19,682,890 0 0 80,000 0 145,000 4,033,870 0 0 0 0 474,000 533,940 200,000 0 0 0 1,029,800 1,479,800 0 0 0 0 600,080 1,375,000 4,253,290 2,431,800 2,144,300 100,000 23,022,690 66,708,790 192,910 61,200 5,800 (10,000)630,110 986,850 Summary of Revenues & Expenditures City of Cottage Grove Annual Budget Proprietary Funds, Continued 25 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 100 - GENERAL FUND Category: PROPERTY TAXES 3011 - CURRENT PROP TAX 17,418,844 18,454,278 8,995,518 21,667,200 23,781,200 25,958,900 3012 - DEL PROP TAXES 62,330 14,775 0 0 0 0 3013 - NON LEVY PROPERTY TAX 65,513 89,092 0 0 0 0 17,546,687 18,558,145 8,995,518 21,667,200 23,781,200 25,958,900 Category: SPECIAL ASSESSMENTS 3030 - S.A. - CURRENT 2,092 898 0 3,060 3,000 3,000 3031 - S.A. - DELINQ 93 52 0 0 0 0 3041 - S.A. - NEW ROLL 323 473 0 0 0 0 3044 - MISC PEN & INT 75 59 0 0 0 0 2,584 1,482 0 3,060 3,000 3,000 Category: LICENSES & PERMITS 3110 - CONTRACT LICENSE 27,387 28,288 15,400 23,800 26,300 26,800 3112 - SOLID WASTE LIC 5,300 11,650 0 5,600 6,300 6,500 3113 - CIGARETTE LIC 15,596 19,200 10,950 12,700 5,000 5,100 3115 - LIQUOR LICENSE 47,317 55,750 36,250 46,020 45,800 46,700 3117 - ALARM LICENSE 2,075 3,629 1,677 1,000 1,500 1,500 3119 - GAMBLING ENFORCE 1,250 900 500 1,000 1,000 1,000 3127 - PEDDLER TEMP 200 300 300 100 200 200 3129 - MISCELLANEOUS LICENSE 6,750 12,500 13,350 3,000 3,000 3,000 3130 - MASSAGE THERAPY 1,725 938 750 800 1,100 1,100 3138 - ENGINEERING PERMITS 36,736 10,539 7,979 13,300 15,000 15,300 3139 - ELECTRICAL PERMITS 170,690 189,563 84,812 150,000 165,000 168,300 3140 - BUILDING PERMIT 1,504,306 1,728,534 836,463 1,250,000 1,350,000 1,377,000 3141 - HTG/REFR PERMIT 131,268 206,453 173,663 125,000 137,500 140,250 3142 - PLBG PERMIT 94,097 101,583 53,024 138,000 117,500 119,800 3143 - REINSPECTION FEE 0 0 0 1,000 1,000 1,000 3144 - ANNL PLANT INSP 16,131 16,131 16,131 16,100 16,200 16,400 3145 - BUILDING PLAN REVIEW 540,937 584,882 331,350 500,000 540,000 550,800 3146 - RENTAL LICENSE 76,065 74,125 36,715 66,300 73,600 73,600 3150 - ANIMAL LICENSE 13,830 12,250 8,888 10,400 12,000 12,000 3159 - MISC NON-BUS LIC 7,147 4,372 4,549 5,850 6,700 6,700 2,698,807 3,061,586 1,632,750 2,369,970 2,524,700 2,573,050 Category: INTERGOVERNMENTAL 3310 - FEDERAL GRANTS 74,639 129,417 41,334 30,000 138,400 164,200 3321 - MVHC 4,148 3,986 0 0 0 0 3322 - LGA 0 54,063 0 50,000 0 0 3324 - STATE GRANTS 165,737 10,686 7,347 133,800 0 0 3325 - MN STREET MAINT 49,500 49,500 27,008 51,000 54,000 55,000 3327 - MN PUBLIC SAFETY AID 0 0 0 638,750 414,100 0 3328 - MN POLICE AID 2,210,447 546,513 0 430,000 505,000 510,000 3329 - MN FIRE AID 297,214 309,614 0 229,500 300,000 306,000 3339 - OTHER MN AID 132,798 144,902 20,974 83,500 81,000 82,600 3349 - COUNTY AID 54,241 211,319 26,417 15,200 88,500 89,200 3359 - OTHER GOV AID 1,255 255 5,546 0 0 0 City of Cottage Grove Annual Budget Fund 100 - General Fund Summary of Revenues & Expenditures Total Category: PROPERTY TAXES Total Category: SPECIAL ASSESSMENTS Total Category: LICENSES & PERMITS 26 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 100 - GENERAL FUND City of Cottage Grove Annual Budget Fund 100 - General Fund Summary of Revenues & Expenditures 2,989,980 1,460,254 128,626 1,661,750 1,581,000 1,207,000 Category: CHARGES FOR SERVICES 3510 - MAPS/DOC SALES 10 10 10 0 0 0 3514 - PLANNING FEE 14,081 14,120 14,470 20,800 21,200 21,600 3517 - ADM CHARGE-CONST 4,501 0 4,729 4,000 4,000 4,100 3518 - ENGINEERING CHG-PRIVATE CONSTRUC 187,314 345,809 216,024 206,000 280,000 301,000 3519 - OTHER CHARGE SVS 3,471 2,008 582 19,380 2,000 2,000 3523 - D.A.R.E. REIMB 104,564 107,342 118,622 103,000 125,000 129,000 3524 - ENGINEERING CHARGE - PUBLIC PROJEC 408,719 638,344 99,708 750,000 750,000 425,000 3530 - TOWING & STORAGE 3,412 1,625 780 3,000 1,500 1,500 3532 - FALSE ALARM FEES 0 0 75 3,500 1,000 1,000 3533 - LOCK OUT FEE 5,252 5,050 1,925 5,350 5,000 5,100 3536 - ANIMAL POUND CHG 185 0 0 0 0 0 3537 - OUT POLICE EMPL 17,600 22,068 13,390 15,000 16,500 16,800 3539 - MISC PUB SAFETY 24,352 20,630 16,488 25,500 26,000 26,500 3547 - ST OPEN PERMIT 5,695 4,623 5,040 6,000 5,000 5,100 3548 - RIGHT OF WAY PERMITS 56,063 105,878 58,392 80,000 192,000 170,000 3549 - MISC PUBLIC WORK 27,832 12,942 302 15,300 12,000 12,200 3561 - ADMISSIONS 14,609 32,405 20,108 30,200 31,000 33,000 3563 - SUPERVISED PLAYGROUNDS 135,904 192,125 5,675 206,430 300,000 310,000 3567 - LESSONS 8,050 10,079 5,640 9,000 12,000 14,000 3568 - FEE FOR SERVICE 7,965 5,040 3,505 2,080 4,400 4,400 3569 - LEAGUE FEE 3,500 13,370 5,854 13,160 12,000 13,000 3571 - CONCESSION SALES 0 0 593 0 0 0 3575 - PROGRAMS-SPECIAL 26,546 32,359 6,305 39,000 39,000 40,000 3580 - FACILITY USE 78,891 129,584 75,625 149,000 152,600 153,000 1,138,514 1,695,409 673,841 1,705,700 1,992,200 1,688,300 Category: FINES & PENALTIES 3610 - COURT FINES 148,270 149,548 92,936 150,000 150,000 150,000 3612 - ADMIN OFFENSE 500 900 0 0 0 0 148,770 150,448 92,936 150,000 150,000 150,000 Category: INVESTMENT INTEREST 3810 - INVEST INTEREST 572,123 770,531 375,937 129,000 165,000 176,880 572,123 770,531 375,937 129,000 165,000 176,880 Category: MISCELLANEOUS 3812 - DONATE & CONTRI 85,149 60,700 52,400 0 0 0 3813 - SALE OF GOODS 58,305 47,103 1,448 1,000 0 0 3814 - RENTAL INCOME 7,275 5,690 947 7,500 7,700 7,800 3816 - REFUND & REIMBRS 78,075 80,656 39,699 60,000 76,800 76,800 3829 - MISC - OTHER 10,875 17,502 15,231 6,640 12,100 12,200 239,679 211,650 109,725 75,140 96,600 96,800 Category: TRANSFERS IN 3899 - TRANSFER IN 627,386 663,155 342,245 684,490 805,000 726,100 Total Category: INTERGOVERNMENTAL Total Category: CHARGES FOR SERVICES Total Category: FINES & PENALTIES Total Category: INVESTMENT INTEREST Total Category: MISCELLANEOUS 27 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 100 - GENERAL FUND City of Cottage Grove Annual Budget Fund 100 - General Fund Summary of Revenues & Expenditures 627,386 663,155 342,245 684,490 805,000 726,100 Category: OTHER FINANCING SOURCES 3965 - LEASE PROCEEDS 97,377 0 0 0 0 0 3975 - USE OF FUND BALANCE 0 0 0 0 45,000 140,100 97,377 0 0 0 45,000 140,100 26,061,907 26,572,660 12,351,578 28,446,310 31,143,700 32,720,130 Category: EXPENDITURES 4100 - PERSONAL SERVICES 15,755,723 17,341,859 9,712,484 20,084,900 22,042,400 23,400,900 4200 - COMMODITIES 1,362,725 1,427,621 733,062 1,588,115 1,625,490 1,630,990 4300 - CONTRACTUAL SERVICES 5,653,176 6,068,466 3,585,532 6,498,295 6,935,810 7,077,240 4500 - CAPITAL OUTLAY 616,373 212,880 25,751 0 0 11,000 4600 - OTHER FINANCING USES 20,728 0 0 0 0 0 4999 - TRANSFERS OUT 550,716 1,370,900 0 275,000 540,000 600,000 Total Category: EXPENDITURES 23,959,441 26,421,726 14,056,828 28,446,310 31,143,700 32,720,130 FUND BALANCE, BEGINNING OF YEAR 13,314,104 15,416,569 15,567,503 15,567,503 15,567,503 NET INCREASE (DECREASE)2,102,465 150,934 (1,705,250)0 0 0 FUND BALANCE, END OF YEAR 15,416,569 15,567,503 15,567,503 15,567,503 15,567,503 Total Category: OTHER FINANCING SOURCES Total Category: REVENUE: Total Category: TRANSFERS IN 28 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 06/30 Budget Budget Budget ADMINISTRATION MAYOR/COUNCIL 105,718 94,031 92,020 120,630 138,100 142,050 ADMINISTRATION 843,575 956,333 561,937 1,147,600 1,206,820 1,474,170 CITY CLERK/ELECTIONS 129,349 266,357 88,723 227,700 276,300 268,740 PROFESSIONAL SERVICES 512,570 535,585 421,445 540,000 553,500 569,700 COMMUNITY & EMPL PROG 142,385 192,934 107,485 180,100 217,450 158,050 CITY HALL BUILDINGS 546,211 535,093 286,171 586,335 519,950 527,220 BUDGET CONTINGENCY/TRANSFERS 550,716 1,370,900 0 275,000 540,000 600,000 2,830,524 3,951,233 1,557,780 3,077,365 3,452,120 3,739,930 FINANCE FINANCE 595,774 705,164 378,922 776,550 846,300 949,800 595,774 705,164 378,922 776,550 846,300 949,800 COMMUNITY DEVELOPMENT PLANNING & ZONING 504,752 553,051 316,301 640,490 713,850 742,700 PROTECTIVE INSPECTION 1,392,135 1,564,513 828,634 1,602,905 1,687,370 1,768,960 1,896,887 2,117,564 1,144,935 2,243,395 2,401,220 2,511,660 PUBLIC SAFETY POLICE PROTECTION 9,435,156 10,128,059 5,635,053 11,025,750 12,226,280 12,790,740 ANIMAL CONTROL 27,679 25,576 2,535 29,330 33,050 33,900 FIRE PROTECTION 1,752,122 1,834,717 1,203,117 2,498,600 2,616,010 2,716,510 EMERGENCY PREPAREDNESS 294,642 296,736 35,833 86,680 91,110 95,480 11,509,600 12,285,088 6,876,537 13,640,360 14,966,450 15,636,630 PUBLIC WORKS ENGINEERING 547,846 656,571 311,922 701,090 871,660 907,140 STREET MAINTENANCE 1,973,780 1,939,119 850,586 2,222,050 2,292,080 2,406,460 TRAFFIC SIGNS 217,002 210,833 123,802 280,450 304,540 326,790 SNOWPLOWING 912,863 732,000 446,508 1,042,660 991,120 1,028,310 PUBLIC WORKS ADMINISTRATION 523,374 468,614 327,572 677,140 736,990 765,180 FORESTRY 318,023 405,140 450,524 504,330 568,290 587,250 RECYCLING 0 0 0 0 72,690 75,280 4,492,888 4,412,277 2,510,914 5,427,720 5,837,370 6,096,410 PARKS & RECREATION PARKS MAINTENANCE 2,095,853 2,269,130 1,223,623 2,506,070 2,786,780 2,889,940 RECREATIONAL PROGRAMS 537,915 681,277 362,536 774,850 853,460 895,760 2,633,767 2,950,407 1,586,159 3,280,920 3,640,240 3,785,700 GENERAL FUND TOTAL 23,959,441 26,421,732 14,055,247 28,446,310 31,143,700 32,720,130 FINANCE TOTAL PUBLIC SAFETY TOTAL PUBLIC WORKS TOTAL PARKS & RECREATION TOTAL City of Cottage Grove Annual Budget Fund 100 - General Fund Summary of Expenditures by Department ADMINISTRATION TOTAL COMMUNITY DEVELOPMENT TOTAL 29 MAYOR & COUNCIL Department Overview Composed of five elected officials, the City Council meets the first and third Wednesday each month to consider adoption of policies and administration measures providing services to residents. They also meet periodically in workshops for in-depth discussion of other potential actions to be taken. Mission Statement Provide excellence in the delivery of public services to community residents, businesses and owners of property. Service Areas • Adopt local ordinances and policies. • Provide strategic direction. 2024-2025 Department Accomplishments • Maintained AAA bond rating. • Completed small area study for Innovation Village. • Pursued funding for park development at Mississippi Dunes Park. 2026 Department Goals • Develop the Shoppes at Cottage View. • Maintain a AAA bond rating. • Secure funding to build 100th Street from TH61 to Jamaica Avenue. • Be an employer of choice. • Implement results of the small area study for Innovation Village. Budget Commentary A reallocation of property insurance for open meeting coverage was included in the 2026 budget which is causing the insurance charge in this budget to increase by $6,500. The amount had been included in other General Fund budgets in the past. The addition of one national conference for one elected official has been added to the 2026 budget. Impact/Outcome Measures Impact Measures Actual Actual Actual Regular Council Meetings 23 23 22 23 23 Special Council Meetings 20 19 19 19 19 30 2023 2024 2025 TYD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 01 - MAYOR/COUNCIL Category: PERSONAL SERVICES 4120 - SAL-P.T./TEMP 49,715 50,505 26,790 52,025 53,600 61,600 4141 - PERA 1,498 1,103 585 1,625 1,300 1,600 4142 - FICA 1,946 2,496 1,324 2,000 2,700 2,900 4148 - WORKERS COMP 160 170 90 180 80 100 53,319 54,274 28,789 55,830 57,680 66,200 Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 0 0 0 0 0 4210 - OP SUPPLY-OTHER 958 2,041 558 1,000 1,030 1,060 Total Category: COMMODITIES 958 2,041 558 1,000 1,030 1,060 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 7,500 7,500 8,877 7,500 7,690 7,920 4305 - FEES FOR SERVICE 0 120 0 500 510 530 4321- DATA PROCESSING 0 0 850 1,700 2,300 2,400 4340 - PRINTING 0 0 0 0 0 0 4350 - INSURANCE CHARGE 1,600 2,400 1,300 2,600 9,100 9,600 4401 - DUES & SUBS 40,523 25,689 44,020 43,300 44,380 45,680 4403 - TRAVEL/TRAIN/CON 805 60 6,942 5,200 12,330 5,490 4434 - SPECIAL EVENTS 1,013 1,946 683 3,000 3,080 3,170 Total Category: CONTRACTUAL SERVICES 51,441 37,716 62,672 63,800 79,390 74,790 Total Department: 01 - MAYOR/COUNCIL 105,718 94,031 92,020 120,630 138,100 142,050 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0010 Total Category: PERSONAL SERVICES 31 ADMINISTRATION DEPARTMENT Department Overview The City Administrator and department staff provide general administrative services for management of the City to ensure that all Council policies and directives are implemented. The City Administrator consults with the Mayor and City Council in their responsibilities as the community’s elected decision makers. Department support includes managing Council agendas and directing information flow and action requests to the Council. The department provides general oversight and supervision of all City operating departments and consultants who provide the direct delivery of services to the community. Mission Statement The Administration Department facilitates the connection of Cottage Grove residents, elected Mayor and City Council, Economic Development, and the City’s operating departments with a goal of delivering superior municipal services through employee empowered community decision-making. Service Areas • Strategic Plan Management • City Clerk • Human Resources • Payroll • Agenda Management • Community and Employee Programs • Convention and Visitors Bureau (CVB) • Community Engagement Facilitation • Marketing and Communications • Implement and Administer Policies • Professional Services • Record Keeping 2024-2025 Department Accomplishments • Successfully managed and coordinated over 40 regular and special council meetings in 2024, ensuring adherence to parliamentary procedure, timely dissemination of agendas and minutes, and efficient resolution of action items. • Successfully administered and managed all operational aspects of the 2024 election in Cottage Grove resulting in a well-organized and secure voting experience for 24,552 voters. • Re-convened the Insurance Committee and discussed varies plan designs for future plan years. A vision plan will be offered starting in 2026. • Developed, implemented and administered the JumpStart program for onboarding new. • Worked with Police and Fire departments to develop Cadet hiring programs. • Negotiated four labor contracts for 2025-2026. • Wellness committee facilitated more than a dozen employee wellness events and secured grant funding to build an employee vegetable garden. 2026 Department Goals and Strategic Initiatives • Provide local support, managing polling place logistics, handling city candidate filings, and ensuring accurate information dissemination to both residents and the State post-election. • Complete a compensation study in preparation for union contract negotiations. 32 ADMINISTRATION DEPARTMENT • Successfully negotiate 2027 and beyond labor contracts. • Continue to evaluate benefit offerings and implement new ones when appropriate. • Work on a successful roll-out of the MN Paid Family Leave law. • Continue with new hire and retention interviews. Budget Commentary The City Clerk budget includes election costs for the 2026 election in the amount of $115,000 which is the biggest increase in the administration budgets for 2026. A compensation study ($30,000) and labor negotiation ($16,000) expenses are included in the Administration budget since union contracts will expire on 12-31-2026. Employee recognition programs and employee wellness programs are included in the Community & Employee programs budget and total $31,100 and $4,000 respectively. These programs are outlined in the City’s Public Purpose Expenditure Policy. The employee recognition program includes 5 GOLD Awards for employees from all departments along with a yearly leadership training for any employees that supervise other employees. Holiday decorations are included in the Community & Employee programs budget in the amount of $34,000. The proposed 2027 budget includes the addition of a Human Resources Director in the Administration budget. 33 ADMINISTRATION DEPARTMENT Personnel Schedule 2024 Budget Budget Budget Budget City Administrator 1.00 1.00 1.00 1.00 Human Resources Director 0.00 0.00 0.00 1.00 Human Resources Manager 1.00 1.00 1.00 1.00 Communications Manager 0.00 1.00 1.00 1.00 Assistant to City Administrator .75 .75 1.00 1.00 City Clerk 1.00 1.00 1.00 1.00 Human Resources/Payroll Specialist 1.00 1.00 1.00 1.00 Communications Specialist 1.00 1.00 1.00 1.00 Administration Specialist 1.00 1.00 .50 .50 Economic Development Director 1.00 1.00 0.00 1.00 Economic Development Manager 0.00 0.00 1.00 1.00 Assistant to City Administrator .25 .25 .00 .00 Administration Specialist 1.00 1.00 .50 .50 Communications Specialist 1.00 1.00 1.00 1.00 IT Manager 1.00 1.00 1.00 1.00 IT System Administrator 2.00 2.00 2.00 2.00 IT Specialist 1.00 1.00 1.00 1.00 13.00 14.00 14.00 15.00 Impact/Outcome Measures Impact Measures Actual Actual Actual Estimated Regular Council Meetings 23 23 22 23 23 Special Council Meetings 20 19 19 19 19 Total Full Time Employees 160 164 172 176 180 Total Employee Retention 98% 98% 98% 98% 98% 34 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 02 - ADMINISTRATION Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 591,807 655,214 396,986 821,300 869,300 1,088,800 4110 - OVERTIME F. T.135 570 0 0 0 0 4120 - SAL-P.T./TEMP 0 15,917 0 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 3,800 4,800 4141 - PERA 41,820 48,190 29,368 61,600 65,300 81,600 4142 - FICA 39,940 45,912 28,906 62,900 66,500 83,100 4144 - HEALTH INSURANCE 72,900 69,000 42,900 85,800 93,600 118,500 4147 - UNEMPLOYMENT 0 5,926 6,465 0 0 0 4148 - WORKERS COMP 4,000 4,600 2,700 5,400 3,800 5,000 750,601 845,329 507,325 1,037,000 1,102,300 1,381,800 Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 171 152 0 0 0 4210 - OP SUPPLY-OTHER 1,125 1,162 860 900 920 950 Total Category: COMMODITIES 1,125 1,333 1,012 900 920 950 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 9,455 6,150 375 10,800 11,070 11,390 4302 - LEGAL SERVICE 844 15,923 0 1,400 17,440 1,480 4305 - FEES FOR SERVICE 0 1,034 882 0 0 0 4310 - COMMUNICATION 2,844 3,837 2,261 3,200 3,280 3,380 4321 - DATA PROCESSING 42,500 45,600 29,100 58,200 54,000 56,700 4340 - PRINTING 55 50 0 500 510 530 4341 - ADVER/PUBLISH 467 0 0 500 0 530 4350 - INSURANCE CHARGE 12,300 18,500 10,200 20,400 1,800 1,900 4401 - DUES & SUBS 3,583 1,591 1,540 2,700 3,800 2,850 4403 - TRAVEL/TRAIN/CON 19,496 13,207 9,186 12,000 11,700 12,660 4434 - SPECIAL EVENTS 305 3,779 57 0 0 0 Total Category: CONTRACTUAL SERVICES 91,849 109,671 53,600 109,700 103,600 91,420 Total Department: 02 - ADMINISTRATION 843,575 956,333 561,937 1,147,600 1,206,820 1,474,170 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0110 Total Category: PERSONAL SERVICES 35 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 03 - PROFESSIONAL SERVICES Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 235,847 242,440 249,261 256,000 255,900 263,600 4302 - LEGAL SERVICE 276,723 293,145 172,184 284,000 297,600 306,100 Total Category: CONTRACTUAL SERVICES 512,570 535,585 421,445 540,000 553,500 569,700 Total Department: 03 - PROFESSIONAL SERVICES 512,570 535,585 421,445 540,000 553,500 569,700 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0150 36 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 04 - CITY CLERK/ELECTIONS Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 89,365 98,892 52,208 106,600 117,600 123,400 4120 - SAL-P.T./TEMP 460 0 0 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 500 500 4141 - PERA 6,677 7,995 3,953 8,000 8,800 9,300 4142 - FICA 5,917 7,406 3,588 8,200 9,000 9,400 4144 - HEALTH INSURANCE 0 12,000 6,600 13,200 14,400 15,800 4148 - WORKERS COMP 0 600 350 700 500 600 102,419 126,892 66,698 136,700 150,800 159,000 Category: COMMODITIES 4200 - OFFICE SUPPLIES 26 0 0 0 0 0 4210 - OP SUPPLY-OTHER 239 215 65 0 300 0 Total Category: COMMODITIES 265 215 65 0 300 0 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 3,948 123,164 4,787 64,400 95,000 80,000 4302 - LEGAL SERVICE 10,036 192 1,143 10,000 10,000 10,000 4305 - FEES FOR SERVICE 715 320 0 600 600 600 4341 - ADVER/PUBLISH 70 180 92 500 500 500 4370 - MAINT-REPAIR/EQ 10,935 13,716 15,085 14,000 16,000 16,640 4401 - DUES & SUBS 120 0 0 0 300 0 4403 - TRAVEL/TRAIN/CON 842 1,677 853 1,500 2,800 2,000 Total Category: CONTRACTUAL SERVICES 26,665 139,249 21,960 91,000 125,200 109,740 Total Department: 04 - CITY CLERK/ELECTIONS 129,349 266,357 88,723 227,700 276,300 268,740 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0200 Total Category: PERSONAL SERVICES 37 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 08 - COMMUNITY & EMPL PROG Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 2,600 3,300 3,400 8,850 10,100 10,500 4120 - SAL-P.T./TEMP 2,200 1,450 1,550 0 0 0 4142 - FICA 8 0 0 0 0 0 4,808 4,750 4,950 8,850 10,100 10,500 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 6,950 4,592 3,383 5,100 5,230 5,380 4280 - CAPITAL OUTLAY <$5,000 0 0 0 0 34,000 0 Total Category: COMMODITIES 6,950 4,592 3,383 5,100 39,230 5,380 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 10,775 51,512 29,300 30,000 30,000 0 4305 - FEES FOR SERVICE 0 50 0 0 0 0 4311 - POSTAGE 32,702 35,030 15,466 37,200 38,130 39,250 4340 - PRINTING 35,316 35,990 14,744 46,200 47,360 48,750 4375 - CHARGE-FLEET MNT 0 0 0 1,400 0 0 4401 - DUES & SUBS 4,053 5,573 2,466 6,050 6,200 6,380 4403 - TRAVEL/TRAIN/CON 1,500 6,576 5,957 17,200 17,630 18,150 4434 - SPECIAL EVENTS 46,282 48,861 31,219 28,100 28,800 29,640 Total Category: CONTRACTUAL SERVICES 130,628 183,592 99,152 166,150 168,120 142,170 Total Department: 08 - COMMUNITY & EMPL PRO 142,385 192,934 107,485 180,100 217,450 158,050 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0395 Total Category: PERSONAL SERVICES 38 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 09 - CITY HALL BUILDINGS Category: COMMODITIES 4200 - OFFICE SUPPLIES 5,605 6,612 2,340 9,400 7,010 7,200 4210 - OP SUPPLY-OTHER 3,714 1,720 1,128 2,600 2,670 2,750 4211 - MOTOR FUELS 0 4,209 0 0 0 0 4270 - OP SUP-VEH/EQ 719 741 661 900 780 780 4272 - OP SUP-BUILDINGS 9,175 9,051 7,056 8,500 9,000 9,200 Total Category: COMMODITIES 19,213 22,333 11,185 21,400 19,460 19,930 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 0 0 1,204 0 10,000 0 4305 - FEES FOR SERVICE 28,378 30,036 13,021 32,960 31,000 31,200 4311 - POSTAGE 10,000 15,500 10,500 12,000 14,300 15,000 4321 - DATA PROCESSING 25,300 30,600 14,100 28,200 9,400 9,900 4340 - PRINTING 1,079 0 758 500 510 530 4350 - INSURANCE CHARGE 45,300 68,000 37,400 74,800 36,000 37,800 4360 - UTILITIES 121,284 100,122 55,439 135,960 139,360 143,440 4370 - MAINT-REPAIR/EQ 3,268 4,779 2,210 5,000 4,700 4,800 4372 - MAINT-REPAIR/BLD 207,619 50,972 23,952 48,100 46,500 47,500 4373 - BUILDING MAINT LABOR ALLOC 0 120,000 66,550 133,100 106,300 111,600 4375 - CHARGE-FLEET MNT 84 23 0 100 100 110 4380 - RENTAL/LEASE 18,169 19,136 8,588 18,200 18,660 19,210 4405 - CLEAN/WASTE REMV 66,515 73,592 41,264 76,015 83,660 86,200 Total Category: CONTRACTUAL SERVICES 526,998 512,760 274,986 564,935 500,490 507,290 Total Department: 09 - CITY HALL BUILDINGS 546,211 535,093 286,171 586,335 519,950 527,220 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 2500 39 ECONOMIC DEVELOPMENT AUTHORITY Department: Administration (Fund #: 285 and 280) Program: Economic Development (Program #: 1135) and HRA (Program #9280) Program Description The Economic Development Authority is led by a seven-member board that provides public support of various activities promoting economic growth in the City. It is the business development entity of the City. Activities include strategic planning, program implementation, financial program management, and business park development. In addition, the board has HRA powers. Budget Commentary The property tax levy for the EDA Fund was increased from $137,500 in the 2025 Budget to $187,500 in the 2026 Budget. The property tax levy for the HRA Fund was increased from $137,500 in the 2025 Budget to $142,500 in the 2026 Budget. The Ten-Year Financial Management Plan identied the need to fund economic and redevelopment activities in the community. The FMP includes increases to the property tax levy for EDA activites until the levy reaches $1,500,000 in 2032. The property tax levy funds in the EDA will be used for: • Promote and facilitate commercial and industrial development that enhances the tax base and creates higher paying jobs within the city. • Maintain financial incentives to enhance economic development, including a facade improvement program and DARTS bus loop circulator to serve Cottage Grove’s senior population. • Continue to market Cottage Grove as a community that is positioned for business growth. • Represent the community in county and regional economic development initiatives. The property tax levy funds in the HRA will be used for: • To provide a sufficient supply of adequate, safe, and sanitary dwellings to protect the heath, safety, morals, and welfare of the citizens. • To clear and redevelop blighted areas. • To perform those duties according to the comprehensive plans. • To remedy the shortage of housing for low and moderate residents, and to redevelop blighted areas, in situations in which private enterprise would not act without government participation or subsidies. 40 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 285 - ECONOMIC DEVELOPMENT AUTHORITY Category: REVENUE 3011 - CURRENT PROP TAX 124,525 273,330 0 137,500 187,500 237,500 3012 - DEL PROP TAXES 474 79 0 0 0 0 3016 - EXCESS TIF REVENUE 0 236,376 0 0 0 0 3339 - STATE AID 0 75,159 0 0 0 0 3809 - INTERFUND INTRST 43 0 0 0 0 0 3810 - INVEST INTEREST 35 0 0 0 0 0 3813 - SALE OF GOODS 0 31,377 3,705 0 0 0 3816 - REFUND & REIMBRS 12,024 270 0 0 0 0 3817 - LAND SALE 0 0 724,971 0 0 0 3829 - MISC - OTHER 0 21,000 0 0 0 0 3899 - TRANSFER IN 312,500 0 0 100,000 100,000 100,000 449,601 637,592 728,676 237,500 287,500 337,500 Category: EXPENDITURES 4100 - PERSONAL SERVICES 205,511 229,652 112,549 228,200 238,325 248,100 4200 - COMMODITIES 3,727 2,132 3,132 1,250 2,750 2,750 4300 - CONTRACTUAL SERVICES 354,593 413,430 128,514 308,660 306,980 316,330 4999 - TRANSFERS 40,144 0 0 0 0 0 Total Category: EXPENDITURES 603,976 645,214 244,195 538,110 548,055 567,180 FUND BALANCE, BEGINNING YEAR (446,300)(600,675)(608,297)(908,907)(1,169,462) NET INCREASE (DECREASE)(154,375)(7,622)484,481 (300,610)(260,555)(229,680) FUND BALANCE, END OF YEAR (600,675)(608,297)(908,907)(1,169,462)(1,399,142) City of Cottage Grove Annual Budget Fund 285 - Economic Development Authority Summary of Revenues & Expenditures Total Category: REVENUE 41 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 12 - EDA Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 164,039 184,002 88,066 176,600 182,400 189,700 4110 - OVERTIME F. T.0 135 0 0 0 0 4120 - SAL-P.T./TEMP 0 101 0 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 1,200 1,200 4141 - PERA 12,193 13,253 6,139 13,200 13,700 13,500 4142 - FICA 11,779 13,011 5,944 13,600 13,800 14,400 4144 - HEALTH INSURANCE 16,200 17,550 11,900 23,800 26,000 28,400 4148 - WORKERS COMP 1,300 1,600 500 1,000 1,225 900 205,511 229,652 112,549 228,200 238,325 248,100 Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 11 0 250 250 250 4210 - OP SUPPLY-OTHER 3,658 2,121 3,132 1,000 2,400 2,400 4217 - CLOTHING/UNIFORM 70 0 0 0 100 100 Total Category: COMMODITIES 3,727 2,132 3,132 1,250 2,750 2,750 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 68,546 104,209 47,766 42,500 66,100 68,090 4301 - ENGINEERING SVS 113,762 104,096 8,129 40,000 62,200 64,070 4302 - LEGAL SERVICE 30,691 5,324 7,950 25,000 16,000 16,480 4305 - FEES FOR SERVICE 47,851 87,499 6,250 75,200 75,000 77,250 4309 - CREDIT CARD FEES 0 919 75 0 875 875 4310 - COMMUNICATION 833 546 259 500 1,035 1,035 4311 - POSTAGE 0 509 136 0 3,800 3,900 4321 - DATA PROCESSING 30,100 32,000 13,150 26,300 18,400 19,300 4340 - PRINTING 390 3,604 50 300 150 150 4341 - ADVER/PUBLISH 3,357 371 0 3,900 500 500 4350 - INSURANCE CHARGE 1,070 1,700 950 1,900 3,000 3,200 4401 - DUES & SUBS 7,848 10,722 5,074 8,310 10,270 10,580 4403 - TRAVEL/TRAIN/CON 4,541 5,195 8,520 5,000 9,650 10,000 4407 - PROPERTY TAXES 5,952 14,611 7,686 7,000 10,000 10,000 4434 - SPECIAL EVENTS 39,653 42,125 22,520 72,750 30,000 30,900 Total Category: CONTRACTUAL SERVICES 354,593 413,430 128,514 308,660 306,980 316,330 Category: MISCELLANEOUS 4732 - LOSS-FIXED ASSET 0 0 0 0 0 0 Total Category: MISCELLANEOUS 0 0 0 0 0 0 Category: TRANSFERS 4700 - TRANSFERS OUT 40,144 0 0 0 0 0 Total Category: TRANSFERS 40,144 0 0 0 0 0 Total Department: 12 - EDA 603,976 645,214 244,195 538,110 548,055 567,180 City of Cottage Grove Annual Budget Fund 285 - Economic Development Authority Detail of Expenditures-Program 1135 Total Category: PERSONAL SERVICES 42 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 280 - HOUSING AND REDEVELOPMENT AUTHORITY Category: REVENUE 3011 - CURRENT PROP TAX 0 0 0 137,500 142,500 146,000 0 0 0 137,500 142,500 146,000 Category: EXPENDITURES 4100 - PERSONAL SERVICES 0 0 26,049 84,100 89,325 92,800 4300 - CONTRACTUAL SERVICES 0 0 0 25,000 25,000 25,000 Total Category: EXPENDITURES 0 0 26,049 109,100 114,325 117,800 FUND BALANCE, BEGINNING YEAR 0 0 0 0 28,400 56,575 NET INCREASE (DECREASE)0 0 (26,049)28,400 28,175 28,200 FUND BALANCE, END OF YEAR 0 0 (26,049)28,400 56,575 84,775 City of Cottage Grove Annual Budget Fund 280 - Housing and Redevelopment Authority Summary of Revenues & Expenditures Total Category: REVENUE 43 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 12 - HRA Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 0 0 20,561 67,000 71,000 73,500 4138 - MN PAID LEAVE 0 0 0 0 125 0 4141 - PERA 0 0 1,005 5,000 5,300 5,500 4142 - FICA 0 0 983 5,100 5,400 5,600 4144 - HEALTH INSURANCE 0 0 3,300 6,600 7,200 7,900 4148 - WORKERS COMP 0 0 200 400 300 300 0 0 26,049 84,100 89,325 92,800 Category: COMMODITIES Total Category: COMMODITIES 0 0 0 0 0 0 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 0 0 0 25,000 25,000 25,000 Total Category: CONTRACTUAL SERVICES 0 0 0 25,000 25,000 25,000 Category: MISCELLANEOUS 4732 - LOSS-FIXED ASSET 0 0 0 0 0 0 Total Category: MISCELLANEOUS 0 0 0 0 0 0 Category: TRANSFERS 4700 - TRANSFERS OUT 0 0 0 0 0 Total Category: TRANSFERS 0 0 0 0 0 0 Total Department: 12 - HRA 0 0 26,049 109,100 114,325 117,800 City of Cottage Grove Annual Budget Fund 280 - Housing and Redevelopment Authority Detail of Expenditures - Program 1160 Total Category: PERSONAL SERVICES 44 CONVENTION & VISITORS BUREAU Department: Economic Development (Fund #: 265) Program: Visitors Bureau (Program #: 1150) Program Description The vision of the Cottage Grove Convention and Visitors Bureau is to promote Cottage Grove as a desired community to visit for business and leisure travelers, weddings, and outdoor enthusiasts, and to be an economic catalyst into the local economy and a trusted community partner. Budget Commentary The CVB fund provides a robust accounting of the expenditures and revenues related to CVB activities. Those activites include the following: • Stimulate the Cottage Grove economy for residents and businesses through thoughtful promotion, coordination, and preservation of tourism. • Develop strategies designed to feature and enhance tourism opportunities for Cottage Grove businesses. • Strengthen the integration and cooperative efforts of the CGCVB in association with individual businesses, regional tourism, and state tourism activities. 45 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 265 - CONVENTION & VISITORS BUREAU Category: REVENUE 3310 - FEDERAL GRANTS 68,590 0 0 0 0 0 3324 - STATE GRANTS 14,000 10,000 0 0 2,000 2,000 3574 - ADVERTISING SALES 5,095 4,450 3,275 4,500 4,500 4,500 3575 - SPECIAL EVENTS 8,050 17,900 9,577 15,500 15,900 15,900 3810 - INVEST INTEREST 71 4,619 1,769 0 0 0 3812 - DONATE & CONTRI 41,144 8,584 2,000 8,000 8,000 8,000 3840 - LODGING TAX 71,647 70,168 15,707 72,300 71,550 71,550 3899 - TRANSFER IN 66,481 0 0 0 0 0 275,079 115,721 32,327 100,300 101,950 101,950 Category: EXPENDITURES 4100 - PERSONAL SERVICES 78,881 85,875 20,844 24,000 24,600 25,900 4200 - COMMODITIES 0 703 905 300 300 300 4300 - CONTRACTUAL SERVICES 84,839 71,216 24,793 79,845 84,550 84,550 Total Category: EXPENDITURES 163,720 157,795 46,542 104,145 109,450 110,750 FUND BALANCE, BEGINNING YEAR 0 111,358 69,285 65,440 57,940 NET INCREASE (DECREASE)111,358 (42,074)(14,215)(3,845)(7,500)(8,800) FUND BALANCE, END OF YEAR 111,358 69,285 65,440 57,940 49,140 City of Cottage Grove Annual Budget Fund 265 - Convention & Visitors Bureau Summary of Revenues & Expenditures Total Category: REVENUE 46 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 00 - CVB Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 61,935 66,324 17,039 18,600 18,900 19,700 4120 - SAL-P.T./TEMP 0 276 0 0 0 0 4141 - PERA 4,341 4,855 1,215 1,400 1,400 1,500 4142 - FICA 4,506 4,970 1,290 1,400 1,500 1,500 4144 - HEALTH INSURANCE 8,100 9,450 1,300 2,600 2,800 3,200 78,881 85,875 20,844 24,000 24,600 25,900 Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 0 0 0 0 0 4210 - OP SUPPLY-OTHER 0 703 905 300 300 300 Total Category: COMMODITIES 0 703 905 300 300 300 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 29,886 20,452 304 21,200 21,200 21,200 4302 - LEGAL SERVICE 956 1,152 2,816 0 0 0 4305 - FEES FOR SERVICE 1,380 1,630 560 1,680 1,680 1,680 4309 - CREDIT CARD FEES 0 0 126 0 400 400 4310 - COMMUNICATION 202 0 0 0 0 0 4311 - POSTAGE 576 492 155 800 800 800 4340 - PRINTING 7,162 13,260 6,220 11,000 11,000 11,000 4341 - ADVER/PUBLISH 25,447 8,848 5,377 16,630 16,630 16,630 4401 - DUES & SUBS 390 410 1,750 410 2,210 2,210 4403 - TRAVEL/TRAIN/CON 456 0 250 1,700 4,200 4,200 4434 - SPECIAL EVENTS 18,383 24,972 7,234 26,425 26,430 26,430 Total Category: CONTRACTUAL SERVICES 84,839 71,216 24,793 79,845 84,550 84,550 Total Department: 00 - CVB 163,720 157,795 46,542 104,145 109,450 110,750 City of Cottage Grove Annual Budget Fund 265 - Convention & Visitors Bureau Detail of Expenditures-Program 1150 Total Category: PERSONAL SERVICES 47 INFORMATION TECHNOLOGY Department: Administration (Fund #: 720) Program: Information Technology (Program #: 0380) Program Description This division develops and coordinates information technology solutions that provide easy, secure access to information and operating/processing software and resources. Division staff support all city departments in implementing technology systems including phone, data center, cloud management, surveillance and networks/internet. IT staff are responsible for information and building access security, as well as continuing training for city staff for all things related to information technology. Service Areas • Cyber and Physical Security • Information Technology Training o Security Education and Training Awareness (SETA) • Information Technology Support • Data Center Infrastructure • End-point Management • Regulatory Audit including o Criminal Justice Information Technology (CJIS) o National Institute of Standards and Technology (NIST) Framework o Payment Card Industry (PCI) Compliance 2024-2025 Department Accomplishments • Updated policy and procedures to include AI initiatives for creating more efficiency for end- users, protecting city data and systems through better training and compliance reporting. • Designed and built out an entire SCADA network and other building systems to create a segmented, secure environment. • Responded and closed over 2000 support requests for assistance from end-users. 2026 Department Goals and Strategic Initiatives • Work to create an open workplace environment committed to excellence in all aspects of operations where excellent service is provided. • Maintain the Strategic Plan and assist departments as needed to achieve the objectives for each direction. • Enhance Cybersecurity policies, monitoring, and configurations to further work towards a zero- trust model. 48 INFORMATION TECHNOLOGY Budget Commentary The 2026 Information Technology budget includes the replacement of the data center universal power system (UPS) backup which has reach end of life. 49 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 720 - INFORMATION TECHNOLOGY Category: REVENUE 3519 - OTHER CHARGE SVS 1,480,336 1,853,430 1,046,796 2,042,900 2,139,100 2,232,500 3810 - INVEST INTEREST 2,785 17,654 10,607 0 11,000 11,100 3816 - REFUND & REIMBRS 0 0 0 0 0 0 3829 - MISC - OTHER 201,855 0 0 0 0 0 1,684,976 1,871,084 1,057,403 2,042,900 2,150,100 2,243,600 Category: EXPENDITURES 4100 - PERSONAL SERVICES 384,865 463,747 274,547 561,900 618,100 646,800 4200 - COMMODITIES 110,057 180,095 114,170 176,815 176,980 182,170 4300 - CONTRACTUAL SERVICES 886,289 937,537 614,235 1,242,780 1,269,220 1,363,830 4500 - CAPITAL OUTLAY 0 (15,215)172,912 249,600 80,000 50,000 4600 - OTHER FINANCING USES 0 77,118 0 0 0 0 4720 - DEPRECIATION 1,227 1,227 0 0 0 0 Total Category: EXPENDITURES 1,382,439 1,644,510 1,175,863 2,231,095 2,144,300 2,242,800 FUND BALANCE, BEGINNING OF YEAR (341,315)(38,778)187,796 (399)5,401 NET INCREASE (DECREASE)302,537 226,574 (118,461)(188,195)5,800 800 FUND BALANCE, END OF YEAR (38,778)187,796 (399)5,401 6,201 City of Cottage Grove Annual Budget Fund 720 - Information Technology Summary of Revenues & Expenditures Total Category: REVENUE 50 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 07 - IT Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 301,200 373,224 215,054 439,900 483,100 503,000 4115 - REGULAR-P/T REG STATUS 0 1,416 0 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 2,100 2,100 4140 - PENSIONS 3,121 (4,837)0 0 0 0 4141 - PERA 21,852 27,168 16,350 32,800 36,300 37,700 4142 - FICA 21,274 25,875 15,293 33,500 36,900 38,500 4144 - HEALTH INSURANCE 35,718 38,902 26,400 52,800 57,600 63,200 4148 - WORKERS COMP 1,700 2,000 1,450 2,900 2,100 2,300 384,865 463,747 274,547 561,900 618,100 646,800 Category: COMMODITIES 4200 - OFFICE SUPPLIES 252 473 182 115 100 0 4210 - OP SUPPLY-OTHER 3,041 9,232 3,697 6,560 6,720 6,900 4211 - MOTOR FUELS 152 182 76 140 160 170 4280 - CAPITAL OUTLAY <$5,000 106,613 170,207 110,215 170,000 170,000 175,100 Total Category: COMMODITIES 110,057 180,095 114,170 176,815 176,980 182,170 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 86,371 7,815 5,588 129,600 83,600 86,110 4305 - FEES FOR SERVICE 0 27 0 0 0 0 4310 - COMMUNICATION 92,571 118,521 78,359 152,200 141,600 195,700 4311 - POSTAGE 151 41 0 0 0 0 4321 - DATA PROCESSING 623,518 762,675 503,611 836,700 911,800 946,100 4350 - INSURANCE CHARGE 1,600 1,600 800 1,600 6,800 7,100 4370 - MAINT-REPAIR/EQ 29,062 35,385 18,589 105,200 107,830 111,100 4371 - MAINT-REPAIR/OTH 37,259 1,816 11 0 0 0 4375 - CHARGE-FLEET MNT 267 972 745 1,000 700 720 4403 - TRAVEL/TRAIN/CON 15,490 8,666 6,532 16,480 16,890 17,000 4449 - OTHER CONTRACT 0 20 0 0 0 0 Total Category: CONTRACTUAL SERVICES 886,289 937,537 614,235 1,242,780 1,269,220 1,363,830 Category: CAPITAL OUTLAY 4520 - FURN & OFF EQUIP 0 0 172,912 249,600 80,000 50,000 4560 - RECODE PRIOR YR 0 (15,215)0 0 0 0 Total Category: CAPITAL OUTLAY 0 (15,215)172,912 249,600 80,000 50,000 Category: OTHER FINANCING USES 4640 - INTEREST EXPENSE-SBITA 0 7,050 0 0 0 0 4645 - AMORTIZATION-SBITA 0 70,068 0 0 0 0 Total Category: OTHER FINANCING USES 0 77,118 0 0 0 0 Category: DEPRECIATION 4721 - DEPRECIATION-PURCHASED 1,227 1,227 0 0 0 0 Total Category: DEPRECIATION 1,227 1,227 0 0 0 0 Total Department: 07 - IT 1,382,439 1,644,510 1,175,863 2,231,095 2,144,300 2,242,800 City of Cottage Grove Annual Budget Fund 720 - Information Technology Detail of Expenditures-Program 0380 Total Category: PERSONAL SERVICES 51 BUDGET CONTINGENCY/ TRANSFERS OUT Department: Administration (Fund #: 100) Program: Budget Contingency/Transfers Out (Program #: 9100) Program Description This budget line item accounts for budget contingency and transfers out of the General Fund to the Equipment Replacement fund and other Special Revenue, Debt service and Capital project funds at year end in accordance with the City's Fund Balance policy. Budget Commentary A budget contingency is included in the 2026 budget in the amount of $450,000. This is the third year for a budget contingency in recent budgets. The contingency is per a recommendation in the Ten-Year Financial Management Plan that identified the need to include a budget contingency for unforeseen events that can occur in the city. Prior to the 2024 Budget, the General Fund included a transfer out for equipment replacement purchases. Starting with the 2024 Budget, the amount of the equipment replacement property tax levy is included in the Equipment Replacement Fund for transparency purposes. 52 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 00 - TRANSFERS Category: TRANSFERS 4700 - TRANSFERS OUT 550,716 1,370,900 0 0 90,000 0 4701 - CONTINGENCY 0 0 0 275,000 450,000 600,000 Total Category: TRANSFERS 550,716 1,370,900 0 275,000 540,000 600,000 Total Department: 00 - TRANSFERS 550,716 1,370,900 0 275,000 540,000 600,000 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures 53 FINANCE DEPARTMENT Department Overview The Finance Department oversees the daily financial operations of the City and prepares the City's budget, Annual Comprehensive Financial Report (ACFR) and five-year capital improvement plan for the benefit of residents and all interested parties, including the State Auditor's Office and bond rating agencies. The department is also responsible for debt issuance, debt management and investments. Mission Statement The Finance Department supports all City departments by providing financial management, accounting, and treasury services. Service Areas • Debt management • Treasury operations • Fixed Assets • Payroll • Accounts Payable • Revenue Collection • Audit of Financial Records • Financial Reporting • Budget and CIP Compilation 2024-2025 Department Accomplishments • Transitioned all utility billing customer service to city staff • Completed conversion to new utility billing software including new payment processor • Received no audit findings for the 2024 audit • Received GFOA Certificate of Achievement award for the 34th consecutive year • Implemented new accounting processes and provided finance expertise during the implementation of two new POS systems 2026 Department Goals and Strategic Initiatives • Assist in credit card processing conversion at front desk • Explore whether an additional accountant is justified in the finance department • Identify a more robust AP system to further strengthen internal controls • Continue to monitor and evaluate internal controls • Explore implementation of performance measurements Budgetary Commentary 90 percent of the Finance budget is comprised of personnel costs for finance staff. These benefits and wages are based on settled bargaining union contracts. In addition to personnel costs, commodities and contractual services increased only 1.2%. The 2027 budget includes an additional Accountant position that is proposed to be funded by 50% by the General Fund and 50% by the Enterprise funds. 54 FINANCE DEPARTMENT Full-time Equivalent Positions 2024 Budget Budget Budget Budget General Fund: Finance Director 1.00 1.00 1.00 1.00 Assistant Finance Director 1.00 1.00 1.00 1.00 Accountant 1.00 1.00 1.00 1.50 Accounting Specialist 1.00 1.00 1.00 1.00 Finance Assistant II .50 .50 .50 .50 Enterprise Fund: Utility Billing Specialist 1.00 1.00 1.00 1.00 Utility Billing Clerk 1.00 1.00 1.00 1.00 Accountant-Utility Billing 1.00 1.00 1.00 1.50 7.50 7.50 7.50 8.50 Impact/Outcome Measures Impact Measures Actual Actual Actual Estimated Projected Item 2022 2023 2024 2025 2026 Accounts payable checks 2,952 3,600 4,172 4,200 4,250 Payments by EFT (A/P) 2,455 2,234 2,269 2,300 2,400 Payroll ACH notices 7,752 8,468 9,582 9,600 9,620 W-2’s issued 580 464 496 510 520 Outcome Measures Personnel costs per accounts payable check transaction $13.31 $14.22 $13.65 $15.85 $16.13 None 1 None None None 55 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 05 - FINANCE Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 397,471 459,232 248,760 506,300 554,900 627,350 4115 - REGULAR-P/T REG STATUS 0 0 9,997 32,300 36,300 38,300 4120 - SAL-P.T./TEMP 22,397 22,639 6,006 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 2,700 2,950 4141 - PERA 30,978 34,586 20,068 40,300 44,400 50,000 4142 - FICA 30,777 33,916 18,883 41,100 45,200 50,850 4144 - HEALTH INSURANCE 45,900 60,000 33,000 66,000 72,000 86,200 4148 - WORKERS COMP 2,700 3,100 1,750 3,500 2,700 3,050 530,223 613,474 338,464 689,500 758,200 858,700 Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 0 152 0 0 0 4210 - OP SUPPLY-OTHER 345 28 524 900 500 500 4280 - CAPITAL OUTLAY <$5,000 0 0 0 600 1,500 1,500 Total Category: COMMODITIES 345 28 676 1,500 2,000 2,000 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 25,584 48,992 14,610 32,000 28,000 28,500 4305 - FEES FOR SERVICE 467 511 475 0 600 600 4310 - COMMUNICATION 563 797 531 1,050 2,700 2,700 4321 - DATA PROCESSING 34,400 36,000 21,400 42,800 41,900 44,000 4340 - PRINTING 946 2,225 50 1,300 1,600 1,600 4341 - ADVER/PUBLISH 726 1,467 0 300 1,000 1,000 4350 - INSURANCE CHARGE 0 0 0 0 800 800 4401 - DUES & SUBS 460 830 210 800 800 900 4403 - TRAVEL/TRAIN/CON 2,060 840 2,506 7,300 8,700 9,000 Total Category: CONTRACTUAL SERVICES 65,206 91,661 39,782 85,550 86,100 89,100 Total Department: 05 - FINANCE 595,774 705,164 378,922 776,550 846,300 949,800 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0300 Total Category: PERSONAL SERVICES 56 INSURANCE FINANCE Department: Finance (Fund #: 700) Program: Insurance (Program #: 9700) Program Description The Insurance activity accounts for property, liability and Workers Compensation insurance premiums paid by the City, along with claims, losses and deductibles incurred. This activity also provides funding for safety and wellness activities. Budget Commentary Insurance fund revenues charged to other funds in the City are increasing 6.4% to recover increased current operating expenses that have occurred in the fund related to health insurance and property insurance in recent years. Due to other budgetary constraints in other funds, a full cost recovery of recent premiums was not possible in the Self-Insurance Fund for the past several years. The 2026 budget includes a full cost recovery of the 2026 premiums. The City receives workers compensation and property insurance through the League of Minnesota Cities Insurance Trust which is a self-insured member cooperative that provides cost-effective coverage designed for the unique needs of cities. The City receives health insurance through Medica and the premium rates for 2026 have been set at the 2025 premium rates. 57 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 700 - SELF-INSURANCE Category: REVENUE 3339 - OTHER MN AID 52,230 76,577 0 60,000 60,000 60,000 3519 - OTHER CHARGE SVS 2,891,925 3,529,490 2,082,831 4,080,250 4,344,200 4,757,150 3810 - INVEST INTEREST 19,508 13,975 13,005 2,000 2,000 2,000 3815 - INSURANCE RECOVERY 104,383 657,304 18,186 30,000 30,000 30,000 3816 - REFUND & REIMBRS 7,631 39,078 941 10,000 10,000 10,000 3899 - TRANSFER IN 1,767 0 0 0 0 0 3,077,444 4,316,423 2,114,963 4,182,250 4,446,200 4,859,150 Category: EXPENDITURES 4100 - PERSONAL SERVICES 2,848,556 3,035,499 2,059,550 3,277,410 3,487,190 3,927,700 4200 - COMMODITIES 2,577 0 0 12,000 12,000 12,000 4300 - CONTRACTUAL SERVICES 432,548 491,054 406,949 497,500 554,100 581,900 4500 - CAPITAL OUTLAY 0 338,740 53,773 0 0 0 4730 - MISCELLANEOUS 208,094 255,769 36,092 180,000 200,000 215,000 Total Category: EXPENDITURES 3,491,775 4,121,063 2,556,364 3,966,910 4,253,290 4,736,600 FUND BALANCE, BEGINNING OF YEAR 598,486 184,155 379,515 594,855 787,765 NET INCREASE (DECREASE)(414,331)195,361 (441,401)215,340 192,910 122,550 FUND BALANCE, END OF YEAR 184,155 379,515 594,855 787,765 910,315 City of Cottage Grove Annual Budget Fund 700 - Self-Insurance Summary of Revenues & Expenditures Total Category: REVENUE 58 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 00 - SELF-INSURANCE Category: PERSONAL SERVICES 4139 - DENTAL 20,718 87,524 46,241 91,200 96,800 101,600 4143 - HSA 10,658 326,822 331,427 349,650 352,800 360,000 4144 - HEALTH INSURANCE 1,713,303 1,293,136 823,798 1,539,600 1,715,560 2,051,000 4145 - HRA 53,918 212,118 134,049 200,000 262,500 275,000 4146 - DISABILITY 61,034 65,562 41,391 72,000 78,000 63,000 4148 - WORKERS COMP 985,473 1,037,273 675,408 1,010,200 966,200 1,062,800 4149 - LTD/LIFE INSURANCE 3,451 13,065 7,236 14,760 15,330 14,300 2,848,556 3,035,499 2,059,550 3,277,410 3,487,190 3,927,700 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 2,577 0 0 12,000 12,000 12,000 Total Category: COMMODITIES 2,577 0 0 12,000 12,000 12,000 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 59,830 57,380 52,704 62,500 65,100 68,400 4301 - ENGINEERING SVS 0 779 792 0 0 0 4302 - LEGAL SERVICE 2,176 9,424 0 0 0 0 4305 - FEES FOR SERVICE 0 16,065 0 0 0 0 4341 - ADVER/PUBLISH 0 354 0 0 0 0 4352 - GENERAL LIABILIT 369,537 407,053 353,453 435,000 489,000 513,500 4434 - SPECIAL EVENTS 1,005 0 0 0 0 0 Total Category: CONTRACTUAL SERVICES 432,548 491,054 406,949 497,500 554,100 581,900 Category: CAPITAL OUTLAY 4530 - MACH & EQUIPMENT 0 53,125 53,773 0 0 0 4540 - OTHER CAP OUTLAY 0 285,615 0 0 0 0 Total Category: CAPITAL OUTLAY 0 338,740 53,773 0 0 0 Category: MISCELLANEOUS 4733 - CLAIM-NONCITY PR 17,678 40,285 1,683 20,000 30,000 30,000 4734 - AUTO CLAIMS 78,791 108,081 21,104 40,000 70,000 80,000 4735 - WORKERS COMP MED DEDUCTIBLE 0 400 100 0 0 0 4736 - PROPERTY LOSS CLAIMS 22,792 16,176 0 20,000 20,000 20,000 4737 - MEDICAL DEDUCTIBLE 88,833 90,827 13,205 100,000 80,000 85,000 Total Category: MISCELLANEOUS 208,094 255,769 36,092 180,000 200,000 215,000 Total Department: 00 - SELF-INSURANCE 3,491,775 4,121,063 2,556,364 3,966,910 4,253,290 4,736,600 City of Cottage Grove Annual Budget Fund 700 - Self-Insurance Detail of Expenditures-Program 9700 Total Category: PERSONAL SERVICES 59 COMMUNITY DEVELOPMENT DEPARTMENT Department Overview The Community Development Department is responsible for Planning, Building Inspections, and Code Enforcement. The Department assists and supports the Planning Commission, Committee on Historic Preservation, and the City Council. Mission Statement The Community Development Department provides quality municipal planning, inspections, and property services to residents and businesses seeking to build or redevelop in Cottage Grove. Service Areas • Building permits • Building inspections and maintenance • Zoning and land use • Historic preservation • Code enforcement • Rental licensing 2024-2025 Department Accomplishments • Approved and under construction 5 School District addition/site improvement projects • Completed Historic Context Study for suburban expansion between 1945-1990 • Completed a proactive code enforcement sweep of 434 lots • Residential Development: o Four final plats approved in 2025 – 328 total number of lots platted o 2,654 building permits issued in 2025 through July 31 and approximately 8,184 building inspections conducted in 2025 through July 31. • Commercial, Industrial, Institutional Development: o Park High School Addition o Oltman Middle School Addition o Cottage Grove Middle School Addition o Gerber Collision Construction o Discount Tire remodel o ISD 833 School Bus garage improvements 2026 Department Goals and Strategic Initiatives • Continue long range planning for growth and development: o Initiate Imagine 2050 Comprehensive Plan Update • Continue to find ways to provide a high level and efficient level of customer service to residents and contractors. • Explore home improvement programs for existing housing stock. • Promote development opportunities and identify areas for redevelopment. 60 COMMUNITY DEVELOPMENT DEPARTMENT • Continue to educate residents regarding ordinances to help maintain the health, safety, and welfare of the community. Budget Commentary One building inspector position was kept vacant in 2024. With the anticipation of continued growth in the community, Intermediate Water Treatment Plant and the School District work planned a building inspector position is proposed to be added in the 2026 budget. The 2026 Planning budget includes $20,000 for a portion of the Comprehensive Plan. The Comprehensive Plan is estimated to be a three- year process costing $280,000 with and the cost of the Plan will be shared with the General Fund($60,000) and the construction area funds($220,000). Personnel Schedule 2024 Budget Budget Budget Budget Community Development Director 1.00 1.00 1.00 1.00 Senior Planner 1.00 1.00 1.00 1.00 Planner 1.00 1.00 1.00 1.00 Associate Planner 1.00 1.00 1.00 1.00 Community Development Assistant 1.00 1.00 1.00 1.00 Chief Building Official 1.00 1.00 1.00 1.00 Senior Building Inspector 0.00 0.00 1.00 1.00 Building Inspector 3.00 3.00 3.00 3.00 Seasonal Building Inspector .50 .50 .50 .50 Code Enforcement Officer 1.00 1.00 1.00 1.00 Seasonal Code Enforcement Officer 0.00 .50 .50 .50 Building Permit Technician Coordinator 1.00 1.00 1.00 1.00 Building Permit Technician 1.00 1.00 1.00 1.00 Office Assistant .63 .63 .63 .63 Total 13.13 13.63 14.63 14.63 61 COMMUNITY DEVELOPMENT DEPARTMENT Impact/Outcome Measures Impact Measures Actual Actual Actual Estimated Projected Item 2022 2023 2024 2025 2026 Zoning Applications 73 34 42 35 35 Residential Rental Licenses 325 287 336 340 350 Planning Commission Meetings 12 7 10 11 12 78 78 89 80 80 597 489 1,174 2,000 2,500 1 130,682,867 100,157,771 129,642,750 115,500,000 122,500,000 37,677,259 30,118,875 31,697,789 15,000,000 18,000,000 192,744,505 50,850,915 43,557,637 25,000,000 25,000,000 12,334,903 8,353,781 3,132,223 23,500,000 23,500,000 1 Includes Newport, St. Paul Park, & Denmark Township 62 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 9/30 Budget Budget Budget Department: 10 - PLANNING & ZONING Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 344,015 372,494 200,104 443,400 467,800 484,100 4110 - OVERTIME F. T.0 3,516 0 7,500 5,000 5,200 4120 - SAL-P.T./TEMP 17,093 2,934 5,247 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 2,100 2,100 4141 - PERA 26,981 26,750 15,162 33,900 35,400 36,700 4142 - FICA 26,568 27,256 15,084 34,500 36,100 37,400 4144 - HEALTH INSURANCE 48,600 54,000 29,700 59,400 64,800 71,100 4148 - WORKERS COMP 2,400 3,100 1,600 3,200 2,500 2,500 465,656 490,051 266,897 581,900 613,700 639,100 Category: COMMODITIES 4200 - OFFICE SUPPLIES 138 0 174 0 0 0 4210 - OP SUPPLY-OTHER 35 26 5,596 0 100 100 4217 - CLOTHING/UNIFORM 87 0 0 250 250 250 4280 - CAPITAL OUTLAY <$5,000 0 586 0 0 0 0 Total Category: COMMODITIES 260 612 5,770 250 350 350 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 832 13,294 19,896 4,000 4,000 4,000 4301 - ENGINEERING SVS 0 730 0 2,100 20,000 20,000 4305 - FEES FOR SERVICE 833 151 138 2,800 2,000 2,000 4310 - COMMUNICATION 1,373 1,611 977 1,500 2,350 2,350 4321 - DATA PROCESSING 32,400 35,400 18,200 36,400 28,200 29,600 4340 - PRINTING 55 407 67 100 100 100 4341 - ADVER/PUBLISH 471 973 514 1,900 1,900 2,000 4350 - INSURANCE CHARGE 1,100 1,700 950 1,900 33,600 35,300 4401 - DUES & SUBS 250 1,476 618 1,400 1,400 1,500 4403 - TRAVEL/TRAIN/CON 1,427 5,965 2,076 5,000 5,000 5,100 4434 - SPECIAL EVENTS 96 681 200 1,240 1,250 1,300 Total Category: CONTRACTUAL SERVICES 38,836 62,388 43,634 58,340 99,800 103,250 Total Department: 10 - PLANNING & ZONING 504,752 553,051 316,301 640,490 713,850 742,700 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 1100 Total Category: PERSONAL SERVICES 63 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 13 - PROTECTIVE INSPECTION Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 689,956 714,414 375,374 761,900 933,100 975,400 4110 - OVERTIME F. T.562 0 0 5,000 5,000 5,200 4115 - REGULAR-P/T REG STATUS 0 0 0 43,700 44,000 46,500 4120 - SAL-P.T./TEMP 41,009 61,152 38,014 65,500 66,100 68,500 4138 - MN PAID LEAVE 0 0 0 0 4,500 4,900 4141 - PERA 53,868 54,979 30,067 60,800 73,800 77,100 4142 - FICA 50,811 54,614 29,827 67,000 80,200 83,800 4144 - HEALTH INSURANCE 91,800 90,000 49,500 99,000 122,400 134,300 4148 - WORKERS COMP 5,400 6,000 3,200 6,400 6,900 7,500 933,407 981,159 525,982 1,109,300 1,336,000 1,403,200 Category: COMMODITIES 4200 - OFFICE SUPPLIES 665 37 0 500 0 0 4210 - OP SUPPLY-OTHER 571 497 919 400 1,000 1,000 4211 - MOTOR FUELS 6,713 6,541 3,042 9,520 8,970 9,060 4217 - CLOTHING/UNIFORM 502 167 953 1,225 800 800 4231 - SMALL TOOLS 0 0 0 0 0 0 4281 - MIS CAPITAL OUTLAY <$5,000 0 595 0 0 0 0 Total Category: COMMODITIES 8,450 7,838 4,915 11,645 10,770 10,860 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 182,697 175,418 61,372 176,900 182,250 192,000 4302 - LEGAL SERVICE 856 0 0 0 0 0 4305 - FEES FOR SERVICE 72 393 161 100 400 400 4309 - CREDIT CARD FEES 153,043 265,202 157,586 157,000 0 0 4310 - COMMUNICATION 5,352 4,557 2,098 7,460 5,800 5,000 4321 - DATA PROCESSING 87,300 96,500 57,550 115,100 114,300 120,000 4340 - PRINTING 1,337 100 1,288 1,100 1,100 1,100 4341 - ADVER/PUBLISH 76 86 0 0 0 0 4350 - INSURANCE CHARGE 800 1,200 650 1,300 4,200 4,400 4370 - MAINT-REPAIR/EQ 0 0 128 0 0 0 4375 - CHARGE-FLEET MNT 14,844 25,190 11,663 17,600 23,000 24,150 4401 - DUES & SUBS 430 827 2,525 600 4,400 2,700 4403 - TRAVEL/TRAIN/CON 3,471 5,900 2,717 4,800 5,000 5,000 4434 - SPECIAL EVENTS 0 0 0 0 0 0 4449 - OTHER CONTRACT 0 142 0 0 150 150 Total Category: CONTRACTUAL SERVICES 450,279 575,516 297,737 481,960 340,600 354,900 Total Department: 13 - PROTECTIVE INSPECTION 1,392,135 1,564,513 828,634 1,602,905 1,687,370 1,768,960 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 1000 Total Category: PERSONAL SERVICES 64 PUBLIC SAFETY DEPARTMENT Department Overview The Cottage Grove Public Safety (CGPS) Department strives to provide the highest-quality police, fire, EMS and emergency management services. Public Safety is committed to creating safe and secure environments where everyone can thrive. Public Safety is a progressive, evolving, and growing organization. Over the past year, the Police and Fire/EMS Divisions have restructured, transformed our response models, and adopted new 5-Year Strategic Plans. The recent changes address the increasing and changing demands for service, engage the community in holistic problem-solving approaches, and promote resilience while positioning the organization for continued growth. Mission Statement Cottage Grove Public Safety proudly serves our community compassionately, providing protection of life and property. We do this with honor, professionalism, empathy and community partnerships. Service Areas • Patrol • Investigations • Records • Animal Control • Property and Evidence • Community Affairs • School Resource Officer • Narcotics Task Force • Crime Prevention • Emergency Management • Fire Suppression • Life Safety Inspections • Fire Prevention Education • Community Outreach • Pre-hospital Emergency Medical Care • Hazardous Material Response • Emergency Management Planning • Rescue Services • Community Risk Reduction 2024-2025 Departmental Accomplishments • Accomplished major progress on the police 5-year Strategic Plan that was developed and adopted in May 2024 • Implemented and made progress on the fire 5-year Strategic Plan • Fire/EMS Standards of Cover Study initiated • Contracted embedded Social Worker position through Washington County • Added Deputy Fire Chief to Command Staff • Expanded CMU Team to include Fire Captain/Paramedic • Therapy K9 Riggs and grant to fund $10,000 • Received Traffic Safety Officer Grant/implemented position • Emergency management exercises, All Hazards Plan revision, and new warning siren • Launched CSO Cadet Program • Crime Scene Team is fully operational 65 PUBLIC SAFETY DEPARTMENT • Open houses and many community engagement events • Wellness, Safety, & Recruiting/Retention Committee (Positive Impact Team) • Maintained 95% satisfaction rating for police survey • Upgraded equipment, including roll out of new Tasers • Published annual report • Implemented assigned squad program • Fully implemented Vector Solutions (FTO Solutions and Check-It Inventory Management System) • Introduced Fire/EMS staffing plan • Received FEMA Grant for Home Safety Program ($130,550) • Implemented East Metro Fire Training Facility partnership • Accelerated recruitment program for medic training (Created pathway for part-time firefighters to full-time) 2026 Departmental Goals and Strategic Initiatives • Support the 5-year strategic and staffing plans to keep pace with the growth and demands of our community • Begin implementation of recommendations from Fire Department Standards of Cover Study (service evaluation study & future of Station 4) • Establish ambulance replacement schedule • Maintain a culture of excellence and professionalism, and promote best practices • Maintain a safe and secure community, and promote customer satisfaction • Enhance traffic safety with dedicated officer(s) and equipment • Maintain an effective investigative division • Promote proactive policing and community engagement with additional staffing in the Community Impact Team • Maintain SWAT, MFF, K9, and other specialty positions that promote safety, preparedness, and career development • Expand Community Paramedic Program • Be an employer of choice and promote employee wellness • Invest in technologies and equipment that promote safety and efficiency • Engage whole community in emergency management • Continue Fire/EMS Cadet program • Maintain the CSO Cadet and assigned squad programs to promote recruiting and retention • Collaborate with all departments and external stakeholders to ensure the highest quality of citywide services • Continue and enhance the delivery of outcomes-focused high-quality fire, EMS and rescue services • Enhance life safety inspection program to perform annual inspections on existing non- residential occupancies • Continue high-value fire and life safety programs for the community 66 PUBLIC SAFETY DEPARTMENT • Expand technical rescue and specialized response training, certification, readiness and equipment acquisition • Expand fitness, health, wellness and resiliency opportunities • Pursue grant funding opportunities Budget Commentary Police – Looking to increase staffing, overtime, material and professional services to correlate with inflation and the growth of our community. The 49th Officer is included in the 2026 budget. Additions to the 2026 budget include $20,000 for CSO cadet tuition, and $29,000 for event overtime. Fire – Changes in the budget are inflationary and increased operating expenses due to supply chain issues for personal protective equipment with anticipated tariffs. In addition, staff will actively pursue grant opportunities for replacement of SCBAs. Personnel Schedule 2024 Budget Budget Budget Budget Public Safety Director 1.00 1.00 1.00 1.00 Police Captains 3.00 3.00 3.00 3.00 Sergeants 9.00 9.00 9.00 9.00 Police Officers1 33.00 35.00 36.00 37.00 Sworn Personnel 46.00 48.00 49.00 50.00 Management Analyst 1.00 1.00 1.00 1.00 Records Manager 1.00 1.00 1.00 1.00 Records Coordinator 1.00 1.00 1.00 1.00 Records Specialist 2.00 2.00 2.00 2.00 Criminal Analyst 1.00 1.00 1.00 1.00 Investigative Aide .72 1.00 1.00 1.00 CSOs (FTE Equivalent) 4.25 4.25 4.25 4.25 Police Personnel 56.97 59.25 60.25 60.25 Fire Chief 1.00 1.00 1.00 1.00 Deputy Fire Chief 1.00 2.00 2.00 2.00 Fire Marshal 1.00 1.00 1.00 1.00 Fire Captains2 3.00 3.00 3.00 3.00 Firefighter/Paramedics2 12.00 13.00 13.00 13.00 Administrative Assistant 1.00 1.00 1.00 1.00 PT Firefighters 4.78 3.32 3.32 3.32 Fire/EMS Personnel 23.78 24.32 24.32 24.32 Total Public Safety Personnel 80.75 83.57 84.57 85.57 1 2027 police officer funded by COPS grant with 10-1-27 hire date. 2 Total FTE’s between Fire and EMS. 67 PUBLIC SAFETY DEPARTMENT Impact/Outcome Measures Impact Measures Actual Actual Actual Estimated Projected Police Total Calls for Service 28,077 43,100 40,290 41,026 42,256 Fire/EMS Total Incidents 4,518 4,603 4,930 5,206 5,498 Sworn Personnel 44 45 46 48 49 Calls per Officer* 638 958 875 855 880 Part 1 & 2 Crimes 908 1,051 843 840 865 Citations 1,295 1,195 1,573 1,598 1,645 Proactive Checks & Extra Patrols 12,561 26,145 17,592 20,660 21,280 Community Engagement/Special Events 61 65 65 Fire/EMS 9:43 7:34 6:37 6:50 7:15 6:29 6:54 6:22 6:45 7:00 1 Training, overtime, CSO hours and reimbursements based on YTD 6/4/25 2 Fire incidents include incidents that were dispatched but canceled enroute 3 Fire inspections program put on hold in 2024 due to staffing levels 4 EMS population includes Newport, St. Paul Park, and Grey Cloud Township (10,115) in addition to Cottage Grove 5 Changed EMS incidents to calls with patient contact/assessment only 68 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 9/30 Budget Budget Budget Department: 21 - POLICE PROTECTION Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 5,328,821 5,703,981 3,178,242 6,500,700 7,112,500 7,420,500 4110 - OVERTIME F. T.223,258 346,595 202,014 215,000 265,200 266,900 4115 - REGULAR-P/T REG STATUS 46,914 35,524 0 0 0 0 4120 - SAL-P.T./TEMP 150,966 185,014 82,615 195,500 202,400 209,600 4121 - O.T. - P.T./TEMP 431 1,268 2,875 0 0 0 4138 -MN PAID LEAVE 0 0 0 0 33,300 34,400 4141 - PERA 920,211 1,010,991 567,661 1,136,000 1,249,100 1,302,000 4142 - FICA 121,634 130,281 74,461 152,300 164,500 170,400 4144 - HEALTH INSURANCE 477,960 634,800 363,450 717,000 792,900 886,500 4148 - WORKERS COMP 453,400 473,400 275,150 543,800 556,900 595,200 7,723,593 8,521,854 4,746,468 9,460,300 10,376,800 10,885,500 Category: COMMODITIES 4200 - OFFICE SUPPLIES 2,137 3,482 2,111 4,920 5,040 5,190 4210 - OP SUPPLY-OTHER 58,779 60,714 54,622 81,290 84,120 101,270 4211 - MOTOR FUELS 113,089 106,567 54,739 127,680 138,660 135,300 4217 - CLOTHING/UNIFORM 118,593 96,470 79,699 91,900 95,300 96,960 4272 - OP SUP-BUILDINGS 2,302 2,962 61 3,090 3,170 3,260 4280 - CAPITAL OUTLAY <$5,000 47,483 34,156 0 26,220 26,880 27,670 Total Category: COMMODITIES 342,383 304,351 191,232 335,100 353,170 369,650 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 46,769 34,989 18,681 23,240 33,960 34,520 4302 - LEGAL SERVICE 0 2,415 0 0 0 0 4305 - FEES FOR SERVICE 24,065 25,736 20,870 28,190 28,890 29,740 4309 - CREDIT CARD FEES 12,926 4,750 2,301 2,060 0 0 4310 - COMMUNICATION 78,952 82,928 45,669 78,260 85,220 87,570 4311 - POSTAGE 479 248 236 430 440 450 4321 - DATA PROCESSING 388,154 599,165 307,208 610,500 708,600 748,700 4340 - PRINTING 999 1,111 583 1,310 1,340 1,380 4350 - INSURANCE CHARGE 50,900 76,400 42,000 84,000 158,700 165,800 4370 - MAINT-REPAIR/EQ 26,030 11,227 27,041 30,270 31,030 31,940 4372 - MAINT-REPAIR/BLD 9,046 8,017 8,557 9,170 9,400 9,680 4375 - CHARGE-FLEET MNT 133,132 146,252 90,199 154,100 172,130 174,750 4380 - RENTAL/LEASE 8,966 8,198 46,687 13,390 50,720 51,120 4401 - DUES & SUBS 3,679 3,695 1,478 4,150 4,250 4,370 4403 - TRAVEL/TRAIN/CON 54,688 149,417 42,185 162,420 186,040 169,100 4405 - CLEAN/WASTE REMV 582 1,953 386 1,850 1,900 1,960 4434 - SPECIAL EVENTS 11,574 13,506 14,373 17,510 17,950 18,480 4449 - OTHER CONTRACT 3,840 2,708 3,148 9,500 5,740 6,030 Total Category: CONTRACTUAL SERVICES 854,779 1,172,715 671,602 1,230,350 1,496,310 1,535,590 Category: CAPITAL OUTLAY 4530 - MACH & EQUIPMENT 396,296 0 25,751 0 0 0 4540 - OTHER CAP OUTLAY 97,377 129,139 0 0 0 Total Category: CAPITAL OUTLAY 493,673 129,139 25,751 0 0 0 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0500 Total Category: PERSONAL SERVICES 69 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 9/30 Budget Budget Budget Department: 21 - POLICE PROTECTION City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0500 Category: OTHER FINANCING USES 4630 - OTHER PAYMENTS 20,728 0 0 0 0 0 Total Category: OTHER FINANCING USES 20,728 0 0 0 0 0 Total Department: 21 - POLICE PROTECTION 9,435,156 10,128,059 5,635,053 11,025,750 12,226,280 12,790,740 70 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 26 - FIRE PROTECTION Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 536,461 611,427 469,065 1,030,000 1,121,800 1,174,800 4110 - OVERTIME F. T.42,407 81,575 59,278 35,000 90,000 93,000 4120 - SAL-P.T./TEMP 106,252 64,422 17,274 186,000 61,000 61,000 4121 - O.T. - P.T./TEMP 16,735 8,704 3,002 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 5,500 5,800 4141 - PERA 80,213 105,728 81,853 199,000 215,600 225,500 4142 - FICA 23,055 22,509 12,798 31,300 33,100 34,000 4144 - HEALTH INSURANCE 57,800 84,450 71,250 126,100 126,300 148,600 4147 - UNEMPLOYMENT 0 1,329 0 0 0 0 4148 - WORKERS COMP 49,200 73,475 51,350 100,800 99,700 106,600 912,123 1,053,619 765,870 1,708,200 1,753,000 1,849,300 Category: COMMODITIES 4200 - OFFICE SUPPLIES 140 796 176 830 850 870 4210 - OP SUPPLY-OTHER 5,419 23,020 3,342 10,710 10,980 11,300 4211 - MOTOR FUELS 15,501 13,999 7,626 16,210 16,370 16,540 4217 - CLOTHING/UNIFORM 30,357 64,556 32,103 50,160 61,410 52,950 4270 - OP SUP-VEH/EQ 2,784 2,368 1,236 5,690 5,830 6,000 4272 - OP SUP-BUILDINGS 2,867 5,195 2,821 3,940 4,040 4,160 4280 - CAPITAL OUTLAY <$5,000 4,299 21,299 25,568 10,920 11,190 11,520 Total Category: COMMODITIES 61,367 131,233 72,872 98,460 110,670 103,340 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 15,317 19,149 6,391 75,450 27,340 29,600 4301 - ENGINEERING SVS 0 0 344 0 0 0 4305 - FEES FOR SERVICE 22,212 26,117 12,046 25,560 26,200 26,970 4310 - COMMUNICATION 26,781 18,347 13,688 30,590 31,350 32,270 4311 - POSTAGE 0 35 0 110 110 110 4321 - DATA PROCESSING 59,200 87,400 63,650 127,300 154,800 162,500 4340 - PRINTING 55 105 0 200 210 220 4350 - INSURANCE CHARGE 17,300 26,000 14,300 28,600 34,700 36,400 4360 - UTILITIES 73,849 60,856 27,569 85,000 87,130 89,680 4370 - MAINT-REPAIR/EQ 47,195 101,577 40,459 70,370 72,130 74,240 4372 - MAINT-REPAIR/BLD 68,502 40,776 37,667 37,000 37,930 39,040 4373 - BUILDING MAINT LABOR ALLOC 0 34,000 20,500 36,600 42,000 44,100 4375 - CHARGE-FLEET MNT 65,284 149,170 70,055 80,100 149,000 156,450 4380 - RENTAL/LEASE 2,660 2,863 1,153 4,370 4,480 4,610 4401 - DUES & SUBS 1,385 2,127 388 1,800 1,850 1,900 4403 - TRAVEL/TRAIN/CON 41,847 55,157 39,837 59,170 52,650 34,430 4405 - CLEAN/WASTE REMV 23,135 25,334 16,153 26,900 27,570 28,380 4434 - SPECIAL EVENTS 1,273 827 32 2,820 2,890 2,970 4449 - OTHER CONTRACT 297,405 25 143 0 0 0 Total Category: CONTRACTUAL SERVICES 763,400 649,865 364,375 691,940 752,340 763,870 Category: CAPITAL OUTLAY 4540 - OTHER CAP OUTLAY 15,233 0 Total Category: CAPITAL OUTLAY 15,233 0 0 0 0 0 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0800 Total Category: PERSONAL SERVICES 71 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 26 - FIRE PROTECTION City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0800 Total Department: 26 - FIRE PROTECTION 1,752,122 1,834,717 1,203,117 2,498,600 2,616,010 2,716,510 72 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 23 - ANIMAL CONTROL Category: PERSONAL SERVICES 4120 - SAL-P.T./TEMP 15,000 15,450 0 15,900 16,900 17,400 4141 - PERA 0 0 0 0 1,300 1,300 4142 - FICA 1,100 1,140 0 1,200 1,300 1,300 4148 - WORKERS COMP 110 120 60 120 120 100 16,210 16,710 60 17,220 19,620 20,100 Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 0 0 200 210 220 4210 - OP SUPPLY-OTHER 16 615 20 1,090 1,120 1,150 4211 - MOTOR FUELS 0 0 0 0 0 0 4217 - CLOTHING/UNIFORM 3,497 1,034 2,003 3,500 3,590 3,700 Total Category: COMMODITIES 3,513 1,649 2,023 4,790 4,920 5,070 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 0 0 0 330 340 350 4305 - FEES FOR SERVICE 7,843 7,217 452 6,780 7,950 8,150 4340 - PRINTING 113 0 0 210 220 230 4375 - CHARGE-FLEET MNT 0 0 0 0 0 0 Total Category: CONTRACTUAL SERVICES 7,956 7,217 452 7,320 8,510 8,730 Total Department: 23 - ANIMAL CONTROL 27,679 25,576 2,535 29,330 33,050 33,900 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0450 Total Category: PERSONAL SERVICES 73 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 15 - EMERGENCY PREPAREDNESS Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 87,466 123,033 13,230 39,000 42,800 44,900 4110 - OVERTIME F. T.30,097 38,500 2,164 0 0 0 1438 - MN PAID LEAVE 0 0 0 0 300 300 4141 - PERA 12,208 13,553 2,565 6,900 7,500 7,900 4142 - FICA 5,789 10,223 313 500 700 700 4144 - HEALTH INSURANCE 2,700 3,000 1,650 3,300 3,600 4,000 4148 - WORKERS COMP 2,700 3,300 1,700 3,400 3,500 3,800 140,959 191,609 21,622 53,100 58,400 61,600 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 3,290 13,603 52 100 100 100 4211 - MOTOR FUELS 393 355 196 460 440 440 Total Category: COMMODITIES 3,683 13,958 249 560 540 540 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 800 900 945 1,200 0 0 4301 - ENGINEERING SVS 3,672 886 0 0 0 0 4305 - FEES FOR SERVICE 4,039 8,625 0 3,500 4,820 4,970 4310 - COMMUNICATION 3,377 2,443 1,721 3,820 3,920 4,030 4350 - INSURANCE CHARGE 0 0 0 0 1,500 1,600 4360 - UTILITIES 761 538 283 1,060 1,090 1,120 4370 - MAINT-REPAIR/EQ 7,529 1,425 582 9,670 9,910 10,200 4371 - MAINT-REPAIR/OTH 5,850 0 0 0 0 0 4375 - CHARGE-FLEET MNT 13,348 2,293 8,744 11,300 8,400 8,820 4380 - RENTAL/LEASE 1,768 0 0 0 0 0 4401 - DUES & SUBS 449 449 199 450 460 470 4403 - TRAVEL/TRAIN/CON 941 1,613 1,488 2,020 2,070 2,130 4449 - OTHER CONTRACT 0 6,084 0 0 0 0 Total Category: CONTRACTUAL SERVICES 42,533 25,256 13,962 33,020 32,170 33,340 Category: CAPITAL OUTLAY 4530 - MACH & EQUIPMENT 107,467 65,912 0 0 0 0 Total Category: CAPITAL OUTLAY 107,467 65,912 0 0 0 0 Total Department: 15 - EMERGENCY PREPAREDN 294,642 296,736 35,833 86,680 91,110 95,480 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 0400 Total Category: PERSONAL SERVICES 74 FORFEITURES/SEIZURE PUBLIC SAFETY Department: Public Safety (Fund #: 240) Program: Forfeitures/Seizure (Program #: 0552, 0554) Program Description Under the authority of Federal and State statutes, the police department initiates asset forfeiture actions against those who commit designated felony offenses, controlled substance violations, and designated DUI violations. Forfeiture activities are classified as DUI or Criminal: each has specific regulated uses. Budget Commentary • Funded the equipment and start up of the Crime Scene Team • Use available funds to upgrade/replace equipment and technology 75 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 240 - FORFEITURE/SEIZURE Category: REVENUE 3349 - COUNTY AID 0 23355 0 0 0 0 3538 - CRIMINAL FORFEITURE 9,736 2268 0 8,000 5,000 5,000 3540 - DUI FORFEITURE REVENUE 1,203 719 0 8,000 5,000 5,000 3541 - CRIMINAL STIPULATION 0 0 0 8,000 5,000 5,000 3541 - DUI STIPULATION 3,775 0 610 0 0 0 3810 - INVEST INTEREST 3,041 420 236 0 0 0 3816 - REFUND & REIMBRS 104 0 0 0 0 0 3965 - LEASE ISSUANCE PROCEEDS 238,406 0 0 0 0 0 256,264 26,762 845 24,000 15,000 15,000 Category: EXPENDITURES 4200 - COMMODITIES 28,640 23,355 0 1,000 1,020 1,050 4300 - CONTRACTUAL SERVICES 3,779 1,361 676 19,340 19,760 20,340 4500 - CAPITAL OUTLAY 238,406 0 0 2,000 2,000 2,000 4600 - OTHER FINANCING USES 50,000 0 0 0 0 0 Total Category: EXPENDITURES 320,824 24,716 676 22,340 22,780 23,390 FUND BALANCE, BEGINNING YEAR 71,031 6,470 8,516 10,176 2,396 NET INCREASE (DECREASE)(64,561)2046 169 1,660 (7,780)(8,390) FUND BALANCE, END OF YEAR 6,470 8,516 10,176 2,396 (5,994) City of Cottage Grove Annual Budget Fund 240 - Forfeiture/Seizure Summary of Revenues & Expenditures Total Category: REVENUE 76 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 21 - FORFEITURE/SEIZURE Category: COMMODITIES 4210 - OP SUPPLY-OTHER 0 16,353 0 0 0 0 4280 - CAPITAL OUTLAY <$5,000 28,640 7,003 0 1,000 1,020 1,050 Total Category: COMMODITIES 28,640 23,355 0 1,000 1,020 1,050 Category: CONTRACTUAL SERVICES 4302 - LEGAL SERVICE 579 665 650 6,190 6,340 6,530 4305 - FEES FOR SERVICE 0 0 0 100 100 100 4310 - COMMUNICATION 0 0 0 430 430 440 4341 - ADVER/PUBLISH 0 0 0 660 670 680 4370 - MAINT-REPAIR/EQ 0 0 0 0 0 4390 - VICTIM/WITNESS 959 180 0 3,090 3,160 3,250 4391 - COUNTY DEFENDENT 2,116 360 0 4,370 4,470 4,610 4403 - TRAVEL/TRAIN/CON 0 0 0 1,080 1,090 1,120 4449 - OTHER CONTRACT 125 156 26 3,420 3,500 3,610 Total Category: CONTRACTUAL SERVICES 3,779 1,361 676 19,340 19,760 20,340 Category: CAPITAL OUTLAY 4530 - MACH & EQUIPMENT 0 0 0 0 0 0 4540 - OTHER CAP OUTLAY 238,406 0 0 2,000 2,000 2,000 Total Category: CAPITAL OUTLAY 238,406 0 0 2,000 2,000 2,000 Category: OTHER FINANCING USES 4630 - OTHER PAYMENTS 50,000 0 0 0 0 0 Total Category: OTHER FINANCING USES 50,000 0 0 0 0 0 Total Department: 21 - FORFEITURE/SEIZURE 320,824 24,716 676 22,340 22,780 23,390 City of Cottage Grove Annual Budget Fund 240 - Forfeiture/Seizure Detail of Expenditures-Program 0552 & 0554 77 O PIOID SETTLEMENT PUBLIC SAFETY Department: Public Safety (Fund #: 245) Program: Opioid Settlement (Program #: 0572) Program Description The State of Minnesota and numerous Minnesota cities and counties joined with thousands of local governments across the country to file lawsuits against opioid manufacturer and pharmaceutical distribution companies for their misconduct. The State of Minnesota received a share of funds that have been distributed to individual governments, including the City of Cottage Grove, from settlements in the national opioid litigation. Budget Commentary • Continue to partner with Washington County with the embedded social worker to work as a co- responder with our Case Management Unit. • Work with community groups to provide classes for awareness and Naloxone administration to save lives. • Continue Naloxone training to our Public Works and Parks and Recreation staff in addition to equipping them with Naloxone kits. • Cottage Grove Fire/EMS recently created a Community Paramedic Program. Cottage Grove has the primary service area (PSA) for Cottage Grove, St. Paul Park, Newport, and Grey Cloud Island. With the recent addition of the Community Paramedic Program, we are looking at ways of providing services without always needing to bring people to the hospital. 78 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 245 - OPIOID SETTLMENT Category: REVENUE 3615 - SETTLEMENTS 152,352 184,410 6,671 26,500 30,500 4,000 3810 - INVEST INTEREST 6,293 12,377 11,179 0 0 0 158,644 196,787 17,850 26,500 30,500 4,000 Category: EXPENDITURES 4300 - CONTRACTUAL SERVICES 0 8,588 8,588 137,400 70,760 72,880 Total Category: EXPENDITURES 0 8,588 8,588 137,400 70,760 72,880 FUND BALANCE, BEGINNING YEAR 76 158,720 346,920 346,920 236,020 195,760 NET INCREASE (DECREASE)158,644 188,200 9,263 (110,900)(40,260)(68,880) FUND BALANCE, END OF YEAR 158,720 346,920 356,183 236,020 195,760 126,880 City of Cottage Grove Annual Budget Fund 245 - Opioid Settlment Summary of Revenues & Expenditures Total Category: REVENUE 79 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 00 - OPIOID SETTLEMENT Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 0 8,588 8,588 137,400 70,760 72,880 Total Department: 00 - OPIOID SETTLEMENT 0 8,588 8,588 137,400 70,760 72,880 City of Cottage Grove Annual Budget Fund 245 - Opioid Settlment Detail of Expenditures-Program 0572 80 EMS/AMBULANCE PUBLIC SAFETY Department: Public Safety (Fund #: 660) Program: EMS/Ambulance (Program #: 0600) Program Description To provide Emergency Medical Services, including emergency medical treatment and transport, participate in public education and community awareness efforts to promote first aid skills, healthy living, and accident reduction. Cottage Grove EMS provides services to the City of Cottage Grove, Newport, Saint Paul Park, and Grey Cloud Island. Budget Commentary Changes in the budget are inflationary and increased operating expenses due to supply chain issues for EMS supplies with anticipated tariffs. The 2026 budget includes a $70,000 property tax levy for the first time in over thirty years due to low reimbursement rates for ambulance services. It will be necessary to identify additional funding for the EMS budget due to low reimbursement rates for Medicare and Medicaid. 81 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 660 - EMS/AMBULANCE Category: REVENUE 3011 - CURRENT PROP TAX 0 0 0 0 70,000 74,700 3310 - FEDERAL GRANTS 551 0 0 0 0 0 3338 - PERA AID 0 25,419 0 0 0 0 3349 - COUNTY AID 0 0 2,441 0 0 0 3534 - SOWASHCO SERVICE 6,625,657 6,875,297 3,470,970 6,807,200 7,023,100 7,023,100 3550 - NON-DISCRETIONARY WRITE OFFS (3,647,977)(3,898,473)(2,228,696)(3,852,100)(3,878,400)(3,878,400) 3812 - DONATE & CONTRI 500 0 0 0 0 0 3816 - REFUND & REIMBRS 6,804 9,620 34,355 0 0 0 3899 - TRANSFER IN 0 0 0 0 0 0 2,985,535 3,011,862 1,279,070 2,955,100 3,214,700 3,219,400 Category: EXPENDITURES 4100 - PERSONAL SERVICES 1,899,147 1,639,714 964,603 2,031,700 2,202,700 2,327,200 4200 - COMMODITIES 80,965 96,192 56,854 106,450 119,230 121,760 4300 - CONTRACTUAL SERVICES 373,069 415,635 223,344 533,420 536,070 565,540 4500 - CAPITAL OUTLAY 0 0 0 0 0 0 4720 - DEPRECIATION 83,168 108,860 0 0 0 0 4730 - MISCELLANEOUS 793,398 859,063 1,525 576,800 829,800 829,800 4999 - TRANSFERS 100,800 103,825 53,470 106,940 110,100 113,400 Total Category: EXPENDITURES 3,330,547 3,223,289 1,299,796 3,355,310 3,797,900 3,957,700 FUND BALANCE, BEGINNING OF YEAR 832,969 487,956 276,529 (123,681)(706,881) NET INCREASE (DECREASE)(345,013)(211,427)(20,726)(400,210)(583,200)(738,300) FUND BALANCE, END OF YEAR 487,956 276,529 (123,681)(706,881)(1,445,181) City of Cottage Grove Annual Budget Fund 660 - EMS/Ambulance Summary of Revenues & Expenditures Total Category: REVENUE 82 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 24 - EMS/AMBULANCE Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 921,188 842,114 562,508 1,179,500 1,302,000 1,374,200 4110 - OVERTIME F. T.121,070 187,669 83,676 81,800 86,700 89,700 4120 - SAL-P.T./TEMP 235,722 151,252 51,821 244,000 244,000 252,500 4121 - O.T. - P.T./TEMP 10,366 21,788 9,005 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 7,100 7,500 4140 - PENSIONS 198,362 3,988 0 0 0 0 4141 - PERA 182,880 187,888 117,624 237,300 260,100 273,700 4142 - FICA 33,731 28,514 14,920 39,000 41,400 43,100 4144 - HEALTH INSURANCE 124,128 131,975 75,900 151,800 165,600 182,500 4148 - WORKERS COMP 71,700 84,525 49,150 98,300 95,800 104,000 1,899,147 1,639,714 964,603 2,031,700 2,202,700 2,327,200 Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 0 0 0 0 0 4210 - OP SUPPLY-OTHER 43,152 51,989 33,088 57,690 69,180 70,900 4211 - MOTOR FUELS 29,742 28,045 13,097 33,570 34,480 34,830 4217 - CLOTHING/UNIFORM 8,071 16,158 10,669 15,190 15,570 16,030 Total Category: COMMODITIES 80,965 96,192 56,854 106,450 119,230 121,760 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 20,232 21,004 16,668 29,620 30,360 31,250 4302 - LEGAL SERVICE 1,094 2,536 2,160 0 0 0 4305 - FEES FOR SERVICE 99,769 125,378 41,669 154,410 158,270 162,930 4309 - CREDIT CARD FEES 1,740 349 167 6,180 6,330 6,520 4310 - COMMUNICATION 15,199 10,946 6,307 17,380 17,810 18,330 4311 - POSTAGE 80 0 0 0 0 0 4321 - DATA PROCESSING 108,400 100,100 44,250 88,500 106,000 111,300 4350 - INSURANCE CHARGE 9,000 13,500 7,450 14,900 1,100 1,200 4370 - MAINT-REPAIR/EQ 21,013 17,905 9,230 39,010 39,900 41,160 4372 - MAINT-REPAIR/BLD 33,996 0 0 7,400 0 0 4373-BLDG MAINT LABOR ALLOC 0 34,000 18,300 36,600 14,000 14,700 4375 - CHARGE-FLEET MNT 52,066 67,273 49,873 56,200 67,000 70,350 4380 - RENTAL/LEASE 0 0 1,524 54,590 45,950 47,590 4401 - DUES & SUBS 1,796 1,269 377 3,500 2,590 2,700 4403 - TRAVEL/TRAIN/CON 8,685 21,012 25,369 25,130 46,760 57,510 4449 - OTHER CONTRACT 0 363 0 0 0 0 Total Category: CONTRACTUAL SERVICES 373,069 415,635 223,344 533,420 536,070 565,540 Category: CAPITAL OUTLAY 4530 - MACH & EQUIPMENT 0 0 0 0 0 0 Total Category: CAPITAL OUTLAY 0 0 0 0 0 0 Category: MISCELLANEOUS 4732 - LOSS-FIXED ASSET 0 14,645 0 0 0 0 4738 - BAD DEBTS 793,398 844,418 1,525 576,800 829,800 829,800 Total Category: MISCELLANEOUS 793,398 859,063 1,525 576,800 829,800 829,800 City of Cottage Grove Annual Budget Fund 660 - EMS/Ambulance Detail of Expenditures-Program 0600 Total Category: PERSONAL SERVICES 83 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 24 - EMS/AMBULANCE City of Cottage Grove Annual Budget Fund 660 - EMS/Ambulance Detail of Expenditures-Program 0600 Category: DEPRECIATION 4721 - DEPRECIATION-PURCHASED 83,168 108,860 0 0 0 0 Total Category: DEPRECIATION 83,168 108,860 0 0 0 0 Category: TRANSFERS 4700 - TRANSFERS OUT 100,800 103,825 53,470 106,940 110,100 113,400 Total Category: TRANSFERS 100,800 103,825 53,470 106,940 110,100 113,400 Total Department: 24 - EMS/AMBULANCE 3,330,547 3,223,289 1,299,796 3,355,310 3,797,900 3,957,700 84 PUBLIC WORKS DEPARTMENT Department Overview The Public Works Department is responsible for operating and maintaining City infrastructure. The department is made up of fifteen divisions, including Engineering, Streets, Signs, Snow Removal, Public Works Administration, Forestry, Stormwater, Sewer, Water, Streetlights, Building Maintenance, Sealcoating, Recycling, Equipment Replacement, and Fleet. Mission Statement To provide necessary services to residents, businesses, and visitors by delivering well-planned, cost- effective support that promotes public health, personal safety, and economic vitality in a manner that preserves the City’s infrastructure for future generations. Service Areas • Streets • Signs • Snow removal • Public works administration • Forestry • Building maintenance • Recycling program • Equipment replacement • Stormwater • Sewer • Water • Streetlights • Engineering • Fleet • Sealcoating 2025 Department Accomplishments • Clean all stormwater sumps out before Oct 1. • Inspection/Monitoring of stormwater system is following MS4 permit. • Inspect and tuckpoint 20% of catch basins to prevent costly failures. • Pave over 2,000 tons of asphalt by end of August and repair potholes before June 1. • Training more backup plow truck operators. • Develop a five-year trail maintenance and replacement plan. • Kicked off the Safe Streets and Roads for All planning process. • The Shop performed 1,682 work orders on 283 different pieces of equipment in 2024. • Completion of the Shop Remodel Project and integration of a fifth mechanic. • Completed a facility audit of the City Hall/Public Safety building and Central Fire Station. • Building Maintenance performed 345 work orders in 2024. • The Utility and Engineering building was completed and integrated into the facility maintenance program. • Continued to provide safe drinking water to our residents. • Commissioned the Low Zone Water Treatment Plant and Well 13. • Finalized plans for the Intermediate Zone Water Treatment Plant and broke ground on the site behind the Central Fire Station 85 PUBLIC WORKS DEPARTMENT • Maintained the sanitary sewer system to where there were no back-up claims against the city. • Completion of streetlight power bill audit and rate study. 2026 Department Goals and Strategic Initiatives • Pave over 1,800 tons of asphalt by end of August and repair potholes before June 1. • Inspect trails, sidewalks and curb for damage-repair as needed. • Inspect and repair catch basins in 2027 Mill & Overlay area. • Prompt attention to work orders for sign repair after accidents or vandalism. • Trimmed trees in house below 8” before spring. • Successfully deliver the 80th Street & East Point Douglas Road Rehabilitation Project. • Completion of the Safe Streets & Roads for All planning process. • Completion of final plans and right-of-way acquisition for the County 19A & 100th Street project. • Train and develop the fifth Mechanic, Facilities Lead Worker, and the Administrative Technician employees. • Continue updating the capital improvement plan specifically for the Public Works building. • Add a barcode system to all inventory parts in the shop. • Review all contracted services and perform RFP’s if there are cost savings available. • Make targeted repairs to underground streetlighting issues that affect large areas of neighborhoods. • Completion of the new Low Zone Water Tower. • Continue construction of the Intermediate Zone Water Treatment Plant. Budget Commentary Streets – Continue the thin overlay program with 1,800 tons of asphalt paving planned for 2026. Maintaining safe roads for the city. The overall budget increased only 3.15% due to a reallocation of property insurance to other cost centers. In addition, there is a 40% reduction in the worker compensation insurance for the cost center due to a reduction in the premium rates. Snow – Monitor the use of treated salt on all 14 trucks with a 20% reduction of pounds per lane mile. Salt spreader controls will be installed on all plow trucks in 2025. The 2026 budget has been reduced 4.94% due to salt savings that will be realized in 2026 due to these new controls. Signs – Continue replacing faded stop signs city wide. Due to additional lane miles in the city and increased costs for striping services, a budget addition of 16,000 has been added to this cost center for these increased costs. 86 PUBLIC WORKS DEPARTMENT Forestry – Implement a six-year trimming cycle for boulevard trees. $15,000 has been added to this cost center for grinding tree debris from the 2024 storm and an additional $15,000 is in the 2027 budget for the remainder of this cleanup. Engineering – An Engineering Technician position was added in 2025 to manage the City-wide fiber install project, which will continue into 2026 and 2027. 87 PUBLIC WORKS DEPARTMENT Personnel Schedule 2024 Budget Budget Budget Budget Public Works Director 1.00 1.00 1.00 1.00 Superintendent 1.00 1.00 1.00 1.00 Working Foreman 1.00 1.00 1.00 1.00 Lead Worker 1.00 1.00 1.00 1.00 Public Service Worker 10.00 10.00 10.00 10.00 City Forester 1.00 1.00 1.00 1.00 Administrative Secretary 1.00 1.00 1.00 1.00 City Engineer 1.00 1.00 1.00 1.00 Assistant City Engineer 1.00 1.00 1.00 1.00 Project Engineer 1.00 1.00 1.00 1.00 Graduate Engineer 1.00 1.00 1.00 1.00 Engineering Technician 0.00 0.00 1.00 1.00 GIS Technician 1.00 1.00 1.00 1.00 Seasonals (FTE) 10-560 hr & 2-1040 hr 3.69 3.69 3.69 3.69 Superintendent 1.00 1.00 1.00 1.00 Working Foreman 1.00 1.00 1.00 1.00 Lead Worker 2.00 2.00 2.00 2.00 Public Service Workers 10.00 11.00 11.00 11.00 Secretary 1.00 1.72 1.72 1.72 Seasonals (FTE) 2-560 hr & 2-1040 hr 1.54 1.54 1.54 1.54 Fleet & Facilities Manager 1.00 1.00 1.00 1.00 Working Foreman-Fleet 1.00 1.00 1.00 1.00 Lead Worker-Fleet and Facilities 2.00 2.00 2.00 2.00 Mechanic 2.00 3.00 3.00 3.00 Public Service Worker 1.00 1.00 1.00 1.00 Admin Tech-Fleet 1.00 1.00 1.00 1.00 49.23 51.95 52.95 52.95 88 PUBLIC WORKS DEPARTMENT Impact/Outcome Measures Actual Actual Actual Estimated Projected Item 2022 2023 2024 2025 2026 Streets Right-of Way Permits 143 175 181 187 193 Street PASER Rating 7.1 7.1 7.07 7.2 7.2 Miles-Sidewalks/Trails 91.24 96.00 100.61 106.0 112.0 Number of cul-de-sacs 395 400 405 410 415 Miles-Plowed Roads 181.46 182.85 185.19 187.53 190.26 Miles-Painted Roads 11.15 58 57.4 60.0 62.6 Miles- Curb &Gutter 281.89 286.20 292.81 299.42 306.03 Road Salt/tons 3,450 873 1320.55 0 0 Tons of Treated Salt 600 200 518 2100 2700 Tons of Sand 180 0 0 0 0 Average Salt per Call- Out/tons 72 69.5 68 67 70 Miles of Storm Sewer 128.06 132.49 136.19 139.89 143.59 Streets Work Orders 526 887 428 450 500 Forestry Tree Related Work Orders 480 588 794 800 825 Utilities Miles of Sanitary Sewer 157.69 160.50 163.25 166.00 168.75 Miles of Watermains 191.84 196.14 199.18 202.22 205.26 Utilities Work Orders 1,247 979 1,347 1,350 1,400 New Construction 590 311 380 350 350 Utility Billing Service Orders 1,874 1,389 1,400 1,450 1,500 CBI/PF/SF Inspections 1,498 1,015 1,070 1,100 1,150 Number of Streetlights 3,153 3,234 3,317 3,400 3,483 Streetlight Work Orders 502 536 532 540 550 Fleet & Facilities Maintenance Fleet Work Orders 1,102 1,187 1,310 1,375 1,416 Direct Hours Charged to Fleet 4,669 5,936 6,239 7,800 7,800 Facility Maintenance Service Requests 480 502 346 400 450 Facility Maintenance Hours Charged 4,795 4,251 4,012 4,000 4,000 89 2023 2024 2025 YTD 2025 2026 2026 Actual Actual as of 6/30 Budget Budget Budget Department: 14 - ENGINEERING Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 342,304 429,240 182,146 468,600 600,500 622,800 4120 - SAL-P.T./TEMP 0 0 0 8,400 8,400 8,700 4138 - MN PAID LEAVE 0 0 0 0 2,800 2,800 4141 - PERA 24,944 31,327 13,116 35,000 45,000 46,700 4142 - FICA 24,068 29,984 13,554 36,400 46,500 48,400 4144 - HEALTH INSURANCE 39,400 43,800 24,100 48,200 66,900 73,600 4148 - WORKERS COMP 2,400 2,900 1,600 3,200 2,800 2,800 433,115 537,251 234,516 599,800 772,900 805,800 Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 55 542 0 0 0 4210 - OP SUPPLY-OTHER 60 194 0 0 0 0 4211 - MOTOR FUELS 1,654 1,103 425 2,840 2,410 2,430 4217 - CLOTHING/UNIFORM 193 117 0 260 270 280 Total Category: COMMODITIES 1,907 1,469 967 3,100 2,680 2,710 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 50 50 0 0 0 0 4301 - ENGINEERING SVS 75,957 74,145 52,717 40,240 41,250 42,260 4305 - FEES FOR SERVICE 62 99 11 0 0 0 4310 - COMMUNICATION 1,824 2,505 1,112 2,350 2,410 2,480 4321 - DATA PROCESSING 27,800 32,700 20,950 41,900 37,400 39,300 4340 - PRINTING 55 0 0 0 0 0 4350 - INSURANCE CHARGE 0 0 0 0 3,000 3,200 4375 - CHARGE-FLEET MNT 2,272 1,530 0 5,000 2,100 2,210 4401 - DUES & SUBS 931 945 300 2,340 2,400 2,470 4403 - TRAVEL/TRAIN/CON 3,873 5,817 1,350 6,360 7,520 6,710 4449 - OTHER CONTRACT 0 61 0 0 0 0 Total Category: CONTRACTUAL SERVICES 112,824 117,851 76,439 98,190 96,080 98,630 Total Department: 14 - ENGINEERING 547,846 656,571 311,922 701,090 871,660 907,140 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 2040 Total Category: PERSONAL SERVICES 90 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 31 - STREETS MAINTENANCE Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 721,115 772,624 370,686 856,500 908,700 947,100 4110 - OVERTIME F. T.33,321 14,805 14,493 31,400 33,300 34,500 4120 - SAL-P.T./TEMP 73,156 98,939 44,056 90,000 95,100 98,500 4138 - MN PAID LEAVE 0 0 0 0 4,600 4,700 4141 - PERA 55,864 59,352 29,640 66,700 70,600 73,600 4142 - FICA 57,404 60,786 30,274 74,900 79,200 82,500 4144 - HEALTH INSURANCE 119,800 136,200 74,950 149,900 152,600 179,800 4147 - UNEMPLOYMENT 2,349 2,693 0 0 0 0 4148 - WORKERS COMP 59,200 74,800 41,550 83,100 49,800 53,500 1,122,208 1,220,199 605,649 1,352,500 1,393,900 1,474,200 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 13,445 15,730 7,301 11,640 11,930 12,280 4211 - MOTOR FUELS 71,870 62,989 19,979 76,760 78,510 79,290 4212 - LUB/ADD 580 205 0 210 220 230 4216 - FERTILIZER/CHEM 9,060 8,966 0 10,100 10,350 10,650 4217 - CLOTHING/UNIFORM 5,945 7,091 3,128 11,880 12,180 12,540 4231 - SMALL TOOLS 1,582 2,231 66 2,880 2,950 3,040 4270 - OP SUP-VEH/EQ 151 358 207 0 0 0 4271 - OP SUP-OTHER IMP 193,566 184,429 32,313 200,730 205,750 211,770 4280 - CAPITAL OUTLAY <$5,000 0 580 0 0 0 0 Total Category: COMMODITIES 296,199 282,579 62,994 314,200 321,890 329,800 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 1,601 2,979 257 4,430 4,540 4,670 4301 - ENGINEERING SVS 3,369 3,086 386 9,480 9,720 10,000 4302 - LEGAL SERVICE 0 104 0 0 0 0 4305 - FEES FOR SERVICE 1,496 16,604 1,892 25,030 25,660 26,410 4310 - COMMUNICATION 8,580 7,295 3,671 9,890 10,140 10,440 4341 - ADVER/PUBLISH 0 0 0 410 420 430 4350 - INSURANCE CHARGE 13,600 20,400 11,200 22,400 19,800 20,800 4371 - MAINT-REPAIR/OTH 4,507 1,714 5,562 9,890 10,140 10,440 4375 - CHARGE-FLEET MNT 462,197 325,264 116,692 408,100 428,500 449,930 4380 - RENTAL/LEASE 17,588 21,938 11,465 40,280 41,290 42,500 4401 - DUES & SUBS 1,119 556 200 820 840 860 4403 - TRAVEL/TRAIN/CON 13,649 10,047 3,578 20,700 21,220 21,840 4405 - CLEAN/WASTE REMV 27,667 25,665 26,989 3,300 3,380 3,480 4449 - OTHER CONTRACT 0 689 51 620 640 660 Total Category: CONTRACTUAL SERVICES 555,373 436,341 181,943 555,350 576,290 602,460 Total Department: 31 - STREETS MAINTENANCE 1,973,780 1,939,119 850,586 2,222,050 2,292,080 2,406,460 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 1200 Total Category: PERSONAL SERVICES 91 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 32 - TRAFFIC SIGNS Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 64,160 66,081 37,171 95,700 101,400 104,900 4110 - OVERTIME F. T.2,729 1,637 283 1,400 1,500 1,500 4120 - SAL-P.T./TEMP 14,284 0 0 17,900 19,900 20,600 4138 - MN PAID LEAVE 0 0 0 0 500 500 4141 - PERA 4,997 5,021 2,854 7,300 7,700 7,900 4142 - FICA 5,778 4,706 2,679 8,800 9,300 9,800 4144 - HEALTH INSURANCE 13,000 14,400 7,900 15,800 17,200 19,100 4148 - WORKERS COMP 7,200 8,900 4,900 9,800 6,000 6,300 112,148 100,745 55,787 156,700 163,500 170,600 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 23,227 29,147 9,745 31,000 31,780 32,710 4211 - MOTOR FUELS 2,287 2,592 1,525 3,120 3,060 3,090 4217 - CLOTHING/UNIFORM 252 519 0 860 880 910 4231 - SMALL TOOLS 835 1,236 72 1,340 1,370 1,410 Total Category: COMMODITIES 26,601 33,494 11,342 36,320 37,090 38,120 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 0 37 0 0 0 0 4301 - ENGINEERING SVS 0 0 8,250 0 0 0 4305 - FEES FOR SERVICE 53,045 61,452 41,902 62,830 81,000 83,030 4310 - COMMUNICATION 24 0 0 550 560 580 4350 - INSURANCE CHARGE 1,100 1,700 950 1,900 200 200 4371 - MAINT-REPAIR/OTH 0 0 0 0 0 0 4375 - CHARGE-FLEET MNT 23,110 11,625 3,707 20,400 20,400 21,420 4403 - TRAVEL/TRAIN/CON 975 1,719 1,864 1,750 1,790 1,840 4449 - OTHER CONTRACT 0 61 0 0 0 0 Total Category: CONTRACTUAL SERVICES 78,254 76,594 56,673 87,430 103,950 107,070 Category: CAPITAL OUTLAY 4540 - OTHER CAP OUTLAY 0 0 0 0 0 11,000 Total Category: CAPITAL OUTLAY 0 0 0 0 0 11,000 Total Department: 32 - TRAFFIC SIGNS 217,002 210,833 123,802 280,450 304,540 326,790 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 1260 Total Category: PERSONAL SERVICES 92 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 34 - SNOWPLOWING Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 120,038 39,124 59,930 152,000 159,700 165,200 4110 - OVERTIME F. T.81,396 48,605 53,830 92,000 97,500 100,900 4138 - MN PAID LEAVE 0 0 0 0 1,100 1,200 4141 - PERA 15,081 6,223 8,887 18,200 19,200 20,000 4142 - FICA 13,920 5,688 8,131 18,600 19,800 20,400 4148 - WORKERS COMP 13,800 16,000 8,300 16,600 10,600 11,200 244,235 115,640 139,078 297,400 307,900 318,900 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 260,976 276,920 131,848 313,400 265,800 273,770 4211 - MOTOR FUELS 60,411 45,079 30,500 62,970 62,070 62,690 4271 - OP SUP-OTHER IMP 0 0 0 0 0 0 Total Category: COMMODITIES 321,387 321,999 162,348 376,370 327,870 336,460 Category: CONTRACTUAL SERVICES 4302 - LEGAL SERVICE 0 32 0 0 0 0 4305 - FEES FOR SERVICE 0 0 0 620 640 660 4350 - INSURANCE CHARGE 8,700 13,100 7,200 14,400 700 700 4375 - CHARGE-FLEET MNT 333,506 274,351 137,882 348,100 348,100 365,510 4380 - RENTAL/LEASE 0 6,000 0 2,780 2,850 2,930 4403 - TRAVEL/TRAIN/CON 5,035 878 0 2,990 3,060 3,150 Total Category: CONTRACTUAL SERVICES 347,241 294,361 145,082 368,890 355,350 372,950 Total Department: 34 - SNOWPLOWING 912,863 732,000 446,508 1,042,660 991,120 1,028,310 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 1290 Total Category: PERSONAL SERVICES 93 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 35 - PUBLIC WORKS ADMIN Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 191,492 204,527 112,852 242,200 255,900 265,000 4110 - OVERTIME F. T.9,629 7,531 4,094 10,000 10,600 11,000 4120 - SAL-P.T./TEMP 2,616 4,729 0 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 1,200 1,200 4141 - PERA 14,831 16,021 8,686 19,100 20,000 20,600 4142 - FICA 14,007 14,730 8,117 19,300 20,400 21,100 4144 - HEALTH INSURANCE 20,600 25,200 13,800 27,600 30,300 33,300 4148 - WORKERS COMP 1,100 1,400 1,400 2,800 2,300 2,000 254,275 274,138 148,949 321,000 340,700 354,200 Category: COMMODITIES 4200 - OFFICE SUPPLIES 3,760 3,376 1,961 4,740 4,860 5,000 4210 - OP SUPPLY-OTHER 7,892 5,472 3,619 7,410 7,600 7,820 4211 - MOTOR FUELS 20 0 0 0 0 0 4217 - CLOTHING/UNIFORM 155 198 0 150 150 150 4270 - OP SUP-VEH/EQ 562 1,787 504 0 0 0 4272 - OP SUP-BUILDINGS 4,652 5,087 4,190 4,740 4,860 5,000 4280 - CAPITAL OUTLAY <$5,000 0 0 0 0 0 0 Total Category: COMMODITIES 17,041 15,920 10,274 17,040 17,470 17,970 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 110 50 533 220 230 240 4301 - ENGINEERING SVS 0 0 0 1,090 1,120 1,150 4305 - FEES FOR SERVICE 17,657 18,183 8,867 15,450 17,670 17,860 4310 - COMMUNICATION 1,545 1,906 941 1,060 1,090 1,120 4311 - POSTAGE 1,033 496 110 1,030 1,060 1,090 4321 - DATA PROCESSING 38,100 39,800 40,600 81,200 79,000 83,000 4340 - PRINTING 55 170 0 220 230 240 4341 - ADVER/PUBLISH 0 0 0 110 110 110 4350 - INSURANCE CHARGE 8,700 13,100 7,200 14,400 18,500 19,400 4360 - UTILITIES 61,536 16,947 25,946 66,000 67,650 69,630 4370 - MAINT-REPAIR/EQ 1,928 1,462 0 5,460 5,600 5,760 4372 - MAINT-REPAIR/BLD 86,452 29,278 24,724 42,300 32,270 32,370 4373 - BUILDING MAINT LABOR ALLOC 0 33,540 37,100 74,200 107,800 113,200 4380 - RENTAL/LEASE 9,710 9,926 3,505 6,500 6,660 6,860 4401 - DUES & SUBS 378 918 506 760 780 800 4403 - TRAVEL/TRAIN/CON 3,224 3,241 960 3,900 4,000 4,120 4405 - CLEAN/WASTE REMV 21,631 9,430 17,357 25,200 35,050 36,060 4449 - OTHER CONTRACT 0 109 0 0 0 0 Total Category: CONTRACTUAL SERVICES 252,059 178,556 168,349 339,100 378,820 393,010 Total Department: 35 - PUBLIC WORKS ADMIN 523,374 468,614 327,572 677,140 736,990 765,180 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 2005 Total Category: PERSONAL SERVICES 94 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 36 - FORESTRY Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 69,494 59,781 84,393 103,300 111,400 116,000 4110 - OVERTIME F. T.653 0 640 3,000 3,100 3,200 4120 - SAL-P.T./TEMP 18,320 19,377 6,887 16,500 19,900 20,600 4138 - MN PAID LEAVE 0 0 0 0 500 500 4141 - PERA 5,250 4,562 6,427 9,200 10,000 10,300 4142 - FICA 6,294 5,196 6,210 9,400 10,200 10,800 4144 - HEALTH INSURANCE 13,000 14,400 7,900 15,800 17,200 19,000 4148 - WORKERS COMP 6,200 7,700 4,200 8,400 8,000 7,900 119,211 111,016 116,657 165,600 180,300 188,300 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 25,608 8,659 5,905 31,520 32,310 33,260 4211 - MOTOR FUELS 3,704 4,114 1,406 2,560 3,210 3,240 4216 - FERTILIZER/CHEM 0 35,294 48,957 49,070 50,300 51,770 4217 - CLOTHING/UNIFORM 491 947 238 860 880 910 4231 - SMALL TOOLS 1,592 1,800 66 1,850 1,900 1,960 4280 - CAPITAL OUTLAY <$5,000 0 580 0 0 0 0 Total Category: COMMODITIES 31,394 51,394 56,572 85,860 88,600 91,140 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 137 374 37 210 220 230 4301 - ENGINEERING SVS 0 0 520 0 0 0 4305 - FEES FOR SERVICE 101,422 210,607 254,933 218,080 258,530 265,070 4310 - COMMUNICATION 735 776 394 1,030 1,060 1,090 4350 - INSURANCE CHARGE 1,100 1,700 950 1,900 600 600 4375 - CHARGE-FLEET MNT 35,254 26,735 16,326 26,300 33,500 35,180 4380 - RENTAL/LEASE 0 0 3,623 2,880 2,950 3,040 4401 - DUES & SUBS 0 0 0 410 420 430 4403 - TRAVEL/TRAIN/CON 1,200 2,477 512 2,060 2,110 2,170 4449 - OTHER CONTRACT 27,570 61 0 0 0 0 Total Category: CONTRACTUAL SERVICES 167,418 242,730 277,295 252,870 299,390 307,810 Total Department: 36 - FORESTRY 318,023 405,140 450,524 504,330 568,290 587,250 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 2200 Total Category: PERSONAL SERVICES 95 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 54 - RECYCLING Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 0 0 0 0 40,800 42,200 4138 - MN PAID LEAVE 0 0 0 0 200 200 4141 - PERA 0 0 0 0 3,100 3,100 4142 - FICA 0 0 0 0 3,100 3,200 4144 - HEALTH INSURANCE 0 0 0 0 5,100 5,600 4148 - WORKERS COMP 0 0 0 0 200 200 0 0 0 0 52,500 54,500 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 0 0 0 0 5,280 5,430 Total Category: COMMODITIES 0 0 0 0 5,280 5,430 Category: CONTRACTUAL SERVICES 4311 - POSTAGE 0 0 0 0 1,730 1,780 4341 - ADVER/PUBLISH 0 0 0 0 1,090 1,120 4380 - RENTAL/LEASE 0 0 0 0 7,390 7,610 4405 - CLEAN/WASTE REMV 0 0 0 0 2,750 2,830 4434 - SPECIAL EVENTS 0 0 0 0 1,950 2,010 Total Category: CONTRACTUAL SERVICES 0 0 0 0 14,910 15,350 Total Dept: 54 - RECYCLING 0 0 0 0 72,690 75,280 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 1900 Total Category: PERSONAL SERVICES 96 RECYCLING PUBLIC WORKS Department: Public Works (Fund #: 215) Program: Recycling (Program #: 1900) Program Description This function seeks to create an environmentally focused and sustainable organization that maintains an active presence in the community to educate about alternatives for disposing of household items that could be recycled, reduced, or reused. The program expenditures are fully funded through an annual grant from Washington County. Budget Commentary The 2026 recycling budget is now included in the General Fund and the existing fund (215) will be closed out to the General Fund on 1/1/2026. 97 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 215 - RECYCLING Category: REVENUE 3349 - COUNTY AID 56,734 57,930 0 57,000 0 0 3810 - INVEST INTEREST 5,131 6,991 3,074 500 0 0 3816 - REFUND & REIMBRS 3,880 3,500 0 3,500 0 0 65,745 68,421 3,074 61,000 0 0 Category: EXPENDITURES 4100 - PERSONAL SERVICES 35,456 32,534 10,028 47,900 0 0 4200 - COMMODITIES 1,120 15,724 1,021 5,150 0 0 4300 - CONTRACTUAL SERVICES 25,349 9,858 5,242 14,540 0 0 4999 - TRANSFERS 0 0 0 0 100,000 0 Total Category: EXPENDITURES 61,926 58,117 16,291 67,590 100,000 0 FUND BALANCE, BEGINNING YEAR 94,926 98,745 109,049 102,459 2,459 NET INCREASE (DECREASE)3,819 10,304 (13,216)(6,590)(100,000)0 FUND BALANCE, END OF YEAR 98,745 109,049 102,459 2,459 2,459 City of Cottage Grove Annual Budget Fund 215 - Recycling Summary of Revenues & Expenditures Total Category: REVENUE 98 STORMWATER PUBLIC WORKS Department: Public Works (Fund #: 230) Program: Stormwater (Program #: 3200 & 3260) Program Description The Stormwater Utility manages the planning, maintenance, and infrastructure of the storm/surface water system. Maintenance activities preserve existing infrastructure including but not limited to ponds, drainage ditches, pipes, and outlets. Expenditures are also made for infrastructure requirements of the existing system including the replacement of existing pipes and expansion of existing ponds. Revenues are generated from charges to properties based on their portion/contribution to the storm/surface water run-off. These fees are determined by an evaluation of the operational costs of supporting the stormwater system, planned infrastructure repair and reconstruction, and response to catastrophic storm handling events. Budget Commentary The stormwater budget includes funds used in general maintenance of the storm sewer system. Public Works staff inspects and performs routine maintenance on numerous structures & ponds each year as required. The Enhanced Sweeping Program with South Washington Watershed District will continue in 2026 and the costs are included in the budget. A rate increase of 3% is necessary to fund current operations. 99 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 230 - STORM WATER Category: REVENUE 3349 - COUNTY AID 0 0 0 0 0 0 3359 - OTHER GOV AID 165,084 360,976 17,330 0 0 0 3525 - CREDIT CARD RECOVER 0 0 4,083 0 9,900 9,900 3615 - SETTLEMENTS 17,414 0 0 0 0 0 3727 - PENALTIES-UTIL 7,637 7,764 2,265 5,000 5,000 5,000 3735 - STORMWATER UTILITY 1,124,915 1,206,916 486,171 1,246,100 1,283,500 1,322,000 3810 - INVEST INTEREST 107,709 126,867 55,248 23,500 23,500 23,500 3813 - SALE OF GOODS 0 0 8,390 0 0 0 1,422,760 1,702,522 573,486 1,274,600 1,321,900 1,360,400 Category: EXPENDITURES 4100 - PERSONAL SERVICES 475,159 523,650 302,604 560,600 591,500 616,500 4200 - COMMODITIES 19,882 25,830 13,775 28,610 30,200 30,980 4300 - CONTRACTUAL SERVICES 306,226 280,329 168,099 426,070 441,730 455,280 4500 - CAPITAL OUTLAY 1,187 464,758 0 350,000 0 0 4999 - TRANSFERS 168,129 981,786 23,925 47,850 49,300 50,800 Total Category: EXPENDITURES 970,583 2,276,354 508,403 1,413,130 1,112,730 1,153,560 FUND BALANCE, BEGINNING YEAR 2,060,246 2,512,423 1,938,591 1,800,061 2,009,231 NET INCREASE (DECREASE)452,177 (573,832)65,082 (138,530)209,170 206,840 FUND BALANCE, END OF YEAR 2,512,423 1,938,591 1,800,061 2,009,231 2,216,071 City of Cottage Grove Annual Budget Fund 230 - Storm Water Summary of Revenues & Expenditures Total Category: REVENUE 100 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 60 - SW MAINTENANCE Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 329,189 365,855 216,286 380,200 409,900 424,200 4110 - OVERTIME F. T.18,641 10,843 9,018 18,000 18,800 19,500 4120 - SAL-P.T./TEMP 14,128 17,979 3,273 18,800 19,900 20,600 4138 - MN PAID LEAVE 0 0 0 0 2,100 2,100 4141 - PERA 25,931 27,775 17,007 29,800 32,100 33,500 4142 - FICA 25,270 26,998 16,021 31,800 34,400 35,600 4144 - HEALTH INSURANCE 38,400 45,000 24,700 49,400 54,000 59,400 4148 - WORKERS COMP 23,600 29,200 16,300 32,600 20,300 21,600 475,159 523,650 302,604 560,600 591,500 616,500 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 6,316 8,213 9,555 10,300 10,560 10,870 4211 - MOTOR FUELS 4,095 7,167 3,110 4,870 5,870 5,930 4217 - CLOTHING/UNIFORM 661 1,658 1,110 2,580 0 0 4231 - SMALL TOOLS 656 8,213 0 2,000 2,640 2,720 4271 - OP SUP-OTHER IMP 8,154 0 0 8,860 2,050 2,110 4280 - CAPITAL OUTLAY <$5,000 0 580 0 0 9,080 9,350 Total Category: COMMODITIES 19,882 25,830 13,775 28,610 30,200 30,980 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 36,801 13,762 2,187 7,210 7,390 7,610 4301 - ENGINEERING SVS 35,202 35,401 12,191 57,890 59,340 61,080 4302 - LEGAL SERVICE 1,058 1,212 1,728 0 0 0 4305 - FEES FOR SERVICE 6,970 8,544 2,535 21,420 21,960 22,600 4310 - COMMUNICATION 925 512 265 620 640 660 4341 - ADVER/PUBLISH 0 0 0 310 320 330 4350 - INSURANCE CHARGE 0 0 0 0 400 400 4371 - MAINT-REPAIR/OTH 89,842 75,936 74,987 215,260 220,640 227,100 4375 - CHARGE-FLEET MNT 26,548 27,671 21,886 23,300 29,300 30,770 4380 - RENTAL/LEASE 1,834 0 0 5,150 5,280 5,430 4401 - DUES & SUBS 0 1,740 1,830 0 0 0 4403 - TRAVEL/TRAIN/CON 2,737 3,886 1,772 5,560 5,700 5,870 4449 - OTHER CONTRACT 0 41 0 1,130 1,160 1,190 Total Category: CONTRACTUAL SERVICES 201,917 168,705 119,381 337,850 352,130 363,040 Category: CAPITAL OUTLAY 4530 - MACH & EQUIPMENT 0 301,539 0 350,000 0 0 4550 - PROJECT-CONTRACT 0 0 0 0 0 0 4554 - PROJECT-ROW/EASE 1,187 0 0 0 0 0 4559 - PROJECT-OTHER 0 163,219 0 0 0 0 Total Category: CAPITAL OUTLAY 1,187 464,758 0 350,000 0 0 Category: TRANSFERS 4700 - TRANSFERS OUT 168,129 981,786 23,925 47,850 49,300 50,800 Total Category: TRANSFERS 168,129 981,786 23,925 47,850 49,300 50,800 City of Cottage Grove Annual Budget Fund 230 - Storm Water Detail of Expenditures-Program 3200 Total Category: PERSONAL SERVICES 101 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 60 - SW MAINTENANCE City of Cottage Grove Annual Budget Fund 230 - Storm Water Detail of Expenditures-Program 3200 Total Department: 60 - SW MAINTENANCE 866,274 2,164,730 459,685 1,324,910 1,023,130 1,061,320 102 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 61 SW ADMINISTRATION Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 925 9,099 0 1,030 1,060 1,090 4305 - FEES FOR SERVICE 3,563 3,563 22 3,710 3,800 3,910 4309 - CREDIT CARD FEES 34,166 24,079 9,718 15,800 21,900 21,900 4311 - POSTAGE 6,224 6,645 4,987 6,440 10,620 10,620 4321 - DATA PROCESSING 56,274 65,079 32,344 56,400 49,400 51,900 4340 - PRINTING 3,157 3,158 1,647 4,840 2,820 2,820 Total Category: CONTRACTUAL SERVICES 104,309 111,624 48,718 88,220 89,600 92,240 Total Department: 61 SW ADMINISTRATION 104,309 111,624 48,718 88,220 89,600 92,240 City of Cottage Grove Annual Budget Fund 230 - Storm Water Detail of Expenditures-Program 3260 103 ROADWAY MAINTENANCE PUBLIC WORKS Department: Public Works (Fund #: 235) Program: Roadway and Trailway Maintenance (Program #: 1217) Program Description This program accounts for the activities related to mill & overlaying and crack sealing City streets, replacement and seal coating of trails, as well as replacing damaged concrete curb & gutter and sidewalk. These funds partially support the City’s ongoing ADA transition plan. Funding for these activities comes from franchise fees charged to property owners on their electric and natural gas utility bills. Expenditures from this program include the commodities, professional services, and contractual services related to the maintenance program only. Wages for City staff time are not included. Budget Commentary Mill & overlay and replacement of trails will take place on 95th Street from Jamaica Avenue to Hadley Avenue. Revenues in the fund are from franchise fee agreements with Xcel Energy and CenterPoint Energy. 104 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 235 - ROADWAY MAINTENANCE Category: REVENUE 3017 - AGGREGATE TAX 38,775 20,314 0 25,000 22,000 22,000 3020 - FRANCHISE FEES 860,203 2,071,626 799,516 1,994,400 2,130,000 2,200,000 3549 - MISC PUBLIC WORK 54,121 45,300 0 0 0 0 3810 - INVEST INTEREST 9,928 32,435 31,075 0 10,000 10,000 3962 - DEPOSIT 34,624 1,720 8,775 0 0 0 997,650 2,171,394 839,366 2,019,400 2,162,000 2,232,000 Category: EXPENDITURES 4200 - COMMODITIES 45,675 46,013 24,269 0 0 0 4300 - CONTRACTUAL SERVICES 202,069 422,396 197,318 435,650 453,680 475,700 4500 - CAPITAL OUTLAY 496,681 1,037,504 747,869 1,448,350 1,525,320 1,602,300 4999 - TRANSFERS 0 306,729 0 0 0 0 Total Category: EXPENDITURES 744,425 1,812,642 969,455 1,884,000 1,979,000 2,078,000 FUND BALANCE, BEGINNING YEAR 230,720 483,944 842,697 978,097 1,161,097 NET INCREASE (DECREASE)253,224 358,752 (130,089)135,400 183,000 154,000 FUND BALANCE, END OF YEAR 483,944 842,697 978,097 1,161,097 1,315,097 City of Cottage Grove Annual Budget Fund 235 - Roadway Maintenance Summary of Revenues & Expenditures Total Category: REVENUE 105 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 00 - ROADWAY MAINTENANCE Category: COMMODITIES 4271 - OP SUP-OTHER IMP 45,675 46,013 24,269 0 0 0 Total Category: COMMODITIES 45,675 46,013 24,269 0 0 0 Category: CONTRACTUAL SERVICES 4301 - ENGINEERING SVS 49,934 172,458 81,294 158,000 166,000 174,000 4302 - LEGAL SERVICE 3,662 0 0 0 0 0 4311 - POSTAGE 20 0 0 0 0 0 4341 - ADVER/PUBLISH 461 510 525 650 680 700 4371 - MAINT-REPAIR/OTH 147,993 249,429 115,499 277,000 287,000 301,000 4374 - SEALCOATING 0 0 0 0 0 0 Total Category: CONTRACTUAL SERVICES 202,069 422,396 197,318 435,650 453,680 475,700 Category: CAPITAL OUTLAY 4540 - OTHER CAP OUTLAY 0 5,979 12,593 478,350 506,320 532,300 4550 - PROJECT-CONTRACT 496,681 1,031,525 735,276 970,000 1,019,000 1,070,000 Total Category: CAPITAL OUTLAY 496,681 1,037,504 747,869 1,448,350 1,525,320 1,602,300 Category: TRANSFERS 4700 - TRANSFERS OUT 0 306,729 0 0 0 0 Total Category: TRANSFERS 0 306,729 0 0 0 0 Total Department: 00 - ROADWAY MAINTENANC 744,425 1,812,642 969,455 1,884,000 1,979,000 2,078,000 City of Cottage Grove Annual Budget Fund 235 - Roadway Maintenance Detail of Expenditures-Program 1217 106 WATER PUBLIC WORKS Department: Public Works (Fund #: 610) Program: Water (Program #: 3000, 3060, & 3035) Program Description The Water Division provides a safe potable supply of drinking water for our customers and ensures the water distribution system and related facilities are managed and maintained in the most efficient and cost-effective way. This includes the general maintenance/repair of the City's water distribution system and all related equipment including 11 municipal wells, 8 pump houses, 6 water storage facilities with a storage capacity of 7.15 million gallons, 1 booster station control center with a pumping capacity of 12,000 GPM, 3 granular activated carbon (GAC) interim PFAS treatment plants, 2 anion exchange (IX) interim PFAS treatment plants, and the Low Zone Water Treatment Plant. All operational and maintenance costs associated with the treatment of PFAS are reimbursed to the city by the MPCA. Budget Commentary Water utility funds will be used to continue a full upgrade to the existing SCADA system in 2026. Aging water meter and radio read device changeouts will continue in 2026 as well. The new low zone water tower will be put in service in 2026. This new one-million-gallon reservoir will be located adjacent to Hamlet Park, south of the Metro Transit Park & Ride located on West Point Douglas Road. Due to the increased costs related to the SCADA system, water meter changeouts, and future capital projects including water tower painting, a rate increase of 10% will be necessary in 2026. 107 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 610 - WATER OPERATIONS Category: REVENUE 3339 - OTHER MN AID 42,755 110,131 75,579 98,000 232,200 243,000 3359 - OTHER GOV AID 24,299 14,579 0 0 0 0 3519 - OTHER CHARGE SVS 31,600 31,050 16,335 30,000 36,000 36,600 3525 - CREDIT CARD RECOVERY 0 0 12,693 0 30,800 30,780 3549 - MISC PUBLIC WORK 10,774 303 0 0 0 0 3720 - WATER SALES 3,910,510 3,281,669 1,118,523 3,874,152 4,427,000 5,161,900 3723 - WATER METER SALE 139,133 149,310 60,333 148,600 152,200 156,130 3727 - PENALTIES-UTIL 31,250 47,821 10,864 33,000 41,000 47,150 3739 - MISC UTIL 46,713 24,503 7,071 10,000 32,000 32,320 3808 - BOND INVESTMENT INTEREST 0 318,595 34,413 0 0 0 3809 - INTERFUND INTRST 0 0 0 0 0 0 3810 - INVEST INTEREST 440,954 438,290 220,398 53,748 93,700 86,300 3814 - RENTAL INCOME 2,700 1,200 0 0 0 0 3816 - REFUND & REIMBRS 1,380 8,964 0 2,000 2,000 2,020 3829 - MISC - OTHER 0 0 0 2,000 0 0 3900 - CAPITAL CONTRIBUTIONS 17,027,621 7,827,018 0 0 0 0 21,709,688 12,253,433 1,556,209 4,251,500 5,046,900 5,796,200 Category: EXPENDITURES 4100 - PERSONAL SERVICES 1,201,798 1,248,297 715,468 1,393,000 1,502,800 1,585,800 4200 - COMMODITIES 170,699 229,934 149,312 374,810 562,100 580,580 4300 - CONTRACTUAL SERVICES 1,479,396 1,446,178 636,194 1,639,730 1,742,150 1,785,420 4500 - CAPITAL OUTLAY 1,188 0 6,336 0 65,000 147,000 4600 - OTHER FINANCING USES 0 328,006 369,698 0 355,500 343,400 4720 - DEPRECIATION 2,843,232 4,529,406 0 0 0 0 4999 - TRANSFERS 953,493 635,032 104,925 209,850 216,150 222,600 Total Category: EXPENDITURES 6,649,806 8,416,853 1,981,933 3,617,390 4,443,700 4,664,800 FUND BALANCE, BEGINNING OF YEAR 67,191,630 82,251,512 86,088,091 86,722,201 87,325,401 NET INCREASE (DECREASE)15,059,882 3,836,580 (425,724)634,110 603,200 1,131,400 FUND BALANCE, END OF YEAR 82,251,512 86,088,091 86,722,201 87,325,401 88,456,801 City of Cottage Grove Annual Budget Fund 610 - Water Operations Summary of Revenues & Expenditures Total Category: REVENUE 108 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 70 - WATER DISTRIBUTION Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 666,441 739,479 405,084 763,900 808,500 844,600 4110 - OVERTIME F. T.83,007 76,726 42,022 72,100 76,400 79,100 4115 - REGULAR-P/T REG STATUS 0 0 0 30,400 37,400 39,000 4120 - SAL-P.T./TEMP 20,634 21,761 18,252 34,300 36,200 37,500 4138 - MN PAID LEAVE 0 0 0 0 4,300 4,400 4140 - PENSIONS 109,745 (12,511)0 0 0 0 4141 - PERA 54,090 59,892 34,256 67,600 71,800 74,900 4142 - FICA 51,810 57,483 32,995 68,700 73,400 76,600 4144 - HEALTH INSURANCE 96,290 103,099 63,100 126,200 137,300 157,500 4148 - WORKERS COMP 20,700 24,400 15,700 31,400 25,400 27,300 1,102,716 1,070,327 611,409 1,194,600 1,270,700 1,340,900 Category: COMMODITIES 4200 - OFFICE SUPPLIES 140 0 0 0 0 0 4210 - OP SUPPLY-OTHER 72,395 134,736 81,667 127,200 134,200 134,200 4211 - MOTOR FUELS 26,756 23,217 8,964 29,790 28,970 29,260 4212 - LUB/ADD 580 205 0 0 0 0 4216 - FERTILIZER/CHEM 31,929 25,672 23,001 22,950 23,500 24,210 4217 - CLOTHING/UNIFORM 4,420 4,954 1,716 6,300 6,460 6,650 4231 - SMALL TOOLS 460 1,907 2,759 3,000 3,080 3,170 4270 - OP SUP-VEH/EQ 151 358 95 0 0 0 4271 - OP SUP-OTHER IMP 28,584 22,686 17,169 53,000 30,000 30,900 4272 - OP SUP-BUILDINGS 0 14,206 918 12,300 12,610 12,980 4280 - CAPITAL OUTLAY <$5,000 5,285 580 0 109,270 312,000 327,600 Total Category: COMMODITIES 170,699 228,521 136,289 363,810 550,820 568,970 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 112,781 169,227 19,087 38,800 39,770 40,930 4301 - ENGINEERING SVS 119,668 44,289 46,482 72,100 73,900 76,060 4302 - LEGAL SERVICE 192 3,331 972 1,850 1,900 1,960 4305 - FEES FOR SERVICE 58,638 49,539 6,016 51,650 52,940 54,490 4310 - COMMUNICATION 10,480 8,146 4,067 10,450 10,710 11,020 4311 - POSTAGE 7,764 2,941 3,136 0 3,200 3,300 4340 - PRINTING 0 6,147 6,323 330 6,300 6,500 4341 - ADVER/PUBLISH 0 0 0 540 550 570 4350 - INSURANCE CHARGE 11,300 17,000 32,956 18,700 70,400 73,900 4360 - UTILITIES 454,273 384,993 180,285 456,550 467,960 481,660 4370 - MAINT-REPAIR/EQ 0 1,241 0 5,000 5,130 5,280 4371 - MAINT-REPAIR/OTH 95,827 267,440 91,415 180,000 184,500 189,900 4372 - MAINT-REPAIR/BLD 46,802 6,860 4,645 18,900 19,370 19,940 4373 - BUILDING MAINT 0 41,925 0 0 3,600 3,800 4375 - CHARGE-FLEET MNT 76,316 69,808 19,254 71,100 78,900 82,850 4380 - RENTAL/LEASE 17,265 7,590 0 8,500 8,710 8,970 4401 - DUES & SUBS 2,747 2,940 2,876 2,860 2,930 3,020 4403 - TRAVEL/TRAIN/CON 12,775 7,336 5,362 19,400 19,890 20,470 4405 - CLEAN/WASTE REMV 4,834 11,267 162 9,000 9,230 9,500 4434 - SPECIAL EVENTS 0 1,200 0 0 0 0 City of Cottage Grove Annual Budget Fund 610 - Water Operations Detail of Expenditures-Program 3000 Total Category: PERSONAL SERVICES 109 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 70 - WATER DISTRIBUTION City of Cottage Grove Annual Budget Fund 610 - Water Operations Detail of Expenditures-Program 3000 4438 - PRO/MISC RESALE 181,452 53,995 4,188 148,000 152,200 156,140 4449 - OTHER CONTRACT 53,092 35,386 13,335 109,300 112,030 115,310 Total Category: CONTRACTUAL SERVICES 1,266,203 1,192,601 440,560 1,223,030 1,324,120 1,365,570 Category: CAPITAL OUTLAY 4530 - MACH & EQUIPMENT 0 0 0 0 65,000 147,000 4554 - PROJECT-ROW/EASE 1,188 0 0 0 0 0 Total Category: CAPITAL OUTLAY 1,188 0 0 0 65,000 147,000 Category: OTHER FINANCING USES 4600 - PRINCIPAL 0 0 0 0 0 0 4609 - INTERFUND INTEREST 0 0 0 0 0 0 4610 - INTEREST 0 247,935 320,196 0 355,500 343,400 4620 - PAYING AGENT FEE 0 0 0 0 0 0 4621 - BOND ISSUANCE COSTS 0 80,071 49,501 0 0 0 4622 - OTHER FINANCING USE-BOND DISCOUN 0 0 0 0 0 0 4630 - OTHER PAYMENTS 0 0 0 0 0 0 Total Category: OTHER FINANCING USES 0 328,006 369,698 0 355,500 343,400 Category: DEPRECIATION 4720 - DEPRECIATION-CONTRIBUTED 1,099,785 0 0 0 0 0 4721 - DEPRECIATION-PURCHASED 1,743,447 4,529,406 0 0 0 0 Total Category: DEPRECIATION 2,843,232 4,529,406 0 0 0 0 Category: TRANSFERS 4700 - TRANSFERS OUT 953,493 635,032 104,925 209,850 216,150 222,600 Total Category: TRANSFERS 953,493 635,032 104,925 209,850 216,150 222,600 Total Department: 70 - WATER DISTRIBUTION 6,337,532 7,983,893 1,662,880 2,991,290 3,782,290 3,988,440 110 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 71 - WATER BILLING Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 70,507 94,208 78,471 148,600 175,200 183,800 4110 - OVERTIME F. T.0 39,235 0 0 0 0 4120 - SAL-P.T./TEMP 1,037 0 0 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 800 800 4141 - PERA 5,365 9,790 5,977 11,100 13,100 13,800 4142 - FICA 5,373 9,937 5,911 11,300 13,400 14,100 4144 - HEALTH INSURANCE 16,200 24,000 13,200 26,400 28,800 31,600 4148 - WORKERS COMP 600 800 500 1,000 800 800 99,081 177,970 104,059 198,400 232,100 244,900 Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 113 0 0 0 0 4210 - OP SUPPLY-OTHER 0 0 81 0 0 0 4280 - CAPITAL OUTLAY <$5,000 0 1,300 0 0 0 0 Total Category: COMMODITIES 0 1,413 81 0 0 0 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 925 10,599 3,817 1,000 0 0 4305 - FEES FOR SERVICE 15,975 15,971 3,787 0 4,000 4,200 4309 - CREDIT CARD FEES 34,166 48,384 29,620 48,900 67,800 67,800 4310 - COMMUNICATION 0 0 90 0 0 0 4311 - POSTAGE 24,900 25,780 15,505 25,000 33,000 33,000 4321 - DATA PROCESSING 124,594 140,211 86,676 140,200 137,500 134,100 4340 - PRINTING 12,633 12,633 5,144 20,000 8,720 8,720 4403 - TRAVEL/TRAIN/CON 0 0 1,205 0 3,100 3,200 Total Category: CONTRACTUAL SERVICES 213,193 253,577 145,844 235,100 254,120 251,020 Category: CAPITAL OUTLAY 4551 - PROJECT-ENGINEER 0 0 6,336 0 0 0 Total Category: CAPITAL OUTLAY 0 0 6,336 0 0 0 Total Department: 71 - WATER BILLING 312,275 432,960 256,321 433,500 486,220 495,920 City of Cottage Grove Annual Budget Fund 610 - Water Operations Detail of Expenditures-Program 3060 Total Category: PERSONAL SERVICES 111 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 70 - UTILITY BUILDING Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 0 2,441 0 0 0 4210 - OP SUPPLY-OTHER 0 0 3,196 8,000 8,200 8,440 4272 - OP SUP-BUILDINGS 0 0 7,305 3,000 3,080 3,170 Total Category: COMMODITIES 0 0 12,942 11,000 11,280 11,610 Category: CONTRACTUAL SERVICES 4305 - FEES FOR SERVICE 0 0 1,905 12,000 12,300 12,660 4350 - INSURANCE CHARGE 0 0 10,150 20,300 0 0 4360 - UTILITIES 0 0 4,837 56,300 57,710 59,400 4370 - MAINT-REPAIR/EQ 0 0 0 15,000 15,380 15,830 4372 - MAINT-REPAIR/BLD 0 0 1,204 22,500 23,060 23,740 4373 - BUILDING MAINT LABOR ALLOC 0 0 17,050 37,500 37,000 38,200 4380 - RENTAL/LEASE 0 0 4,029 3,000 3,080 3,170 4405 - CLEAN/WASTE REMV 0 0 10,614 15,000 15,380 15,830 Total Category: CONTRACTUAL SERVICES 0 0 49,790 181,600 163,910 168,830 Total Department: 70 - UTILITY BUILDING 0 0 62,732 192,600 175,190 180,440 City of Cottage Grove Annual Budget Fund 610 - Water Operations Detail of Expenditures-Program 3035 112 SEWER PUBLIC WORKS Department: Public Works (Fund #: 620) Program: Sewer Maintenance (Program #: 3100, 3160, & 3135) Program Description The Sewer Division ensures a trouble-free, well maintained wastewater collection system for our customers. This includes cutting tree roots and maintaining invasive growth, jetting and vacuuming for grease and debris buildup, televising sewer lines to identify problems, monitoring sewer line flows to identify possible inflow and infiltration, maintaining and repairing all related sanitary sewer mains & structures, maintaining lift station facilities, and manhole rehabilitation. Budget Commentary The City will continue to root foam sewer lines in 2026 to prevent tree root growth that can cause back-ups internally and externally. The cost to maintain operations of a new temporary lift station and increased wastewater charges from MCES will impact the 2026 sewer budget. The MCES sets the wastewater charge, and the increase for 2026 is 6.26%. Due to this increase, sewer utility rates will increase 7% in 2026. 113 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 620 - SEWER OPERATIONS Category: REVENUE 3030 - S.A. - CURRENT 0 0 0 0 0 0 3031 - S.A. - DELINQ 0 0 0 0 0 0 3044 - MISC PEN & INT 2,953 2,158 0 2,500 3,000 3,000 3525 - CREDIT CARD RECOVER 0 0 13,567 0 33,000 32,900 3724 - SEWER SERVICE 3,573,621 3,930,685 1,819,955 4,140,870 4,620,200 5,017,600 3727 - PENALTIES-UTIL 26,835 47,156 8,488 30,000 40,000 40,000 3739 - MISC UTIL (29,093)10,785 3,827 15,000 14,000 14,000 3809 - INTERFUND INTRST 23,350 21,250 0 19,200 17,000 15,000 3810 - INVEST INTEREST 151,664 163,883 117,716 37,000 34,900 34,800 3813 - SALE OF GOODS 0 0 4,774 0 0 0 3816 - REFUND & REIMBRS 0 0 9,569 0 0 0 3900 - CAPITAL CONTRIBUTIONS 5,667,834 3,409,406 0 0 0 0 9,417,164 7,585,323 1,977,896 4,244,570 4,762,100 5,157,300 Category: EXPENDITURES 4100 - PERSONAL SERVICES 253,327 343,776 209,531 494,550 550,850 562,825 4200 - COMMODITIES 13,165 22,685 11,797 22,190 22,370 22,900 4300 - CONTRACTUAL SERVICES 3,119,058 3,359,953 1,981,004 3,535,630 3,750,230 3,913,675 4500 - CAPITAL OUTLAY 1,852 0 475 350,000 0 0 4600 - OTHER FINANCING USES 0 109,335 106,732 0 118,500 114,500 4720 - DEPRECIATION 946,004 1,031,179 0 0 0 0 4999 - TRANSFERS 446,740 225,558 104,925 209,850 216,150 222,600 Total Category: EXPENDITURES 4,780,146 5,092,487 2,414,464 4,612,220 4,658,100 4,836,500 FUND BALANCE, BEGINNING OF YEAR 43,512,631 48,149,649 50,642,485 50,274,835 50,378,835 NET INCREASE (DECREASE)4,637,018 2,492,836 (436,569)(367,650)104,000 320,800 FUND BALANCE, END OF YEAR 48,149,649 50,642,485 50,274,835 50,378,835 50,699,635 City of Cottage Grove Annual Budget Fund 620 - Sewer Operations Summary of Revenues & Expenditures Total Category: REVENUE 114 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 80 - SEWER DISTRIBUTION Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 111,182 153,766 70,788 208,600 223,100 231,125 4110 - OVERTIME F. T.2,725 2,322 647 3,500 3,700 3,800 4115 - REGULAR-P/T REG STATUS 0 0 0 10,100 12,500 12,950 4116 - O/T -P/T REG. STATUS 0 0 4120 - SAL-P.T./TEMP 0 0 3,130 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 1,100 1,100 4140 - PENSIONS (6,690)(3,336)0 0 0 0 4141 - PERA 9,507 11,122 5,253 16,700 17,900 14,250 4142 - FICA 8,997 10,762 5,482 16,900 18,400 16,300 4144 - HEALTH INSURANCE 25,221 30,544 16,475 32,950 35,950 32,200 4148 - WORKERS COMP 4,500 5,500 3,700 7,400 6,100 6,200 155,441 210,680 105,474 296,150 318,750 317,925 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 5,455 13,140 6,470 4,000 4,100 4,220 4211 - MOTOR FUELS 6,019 5,002 1,143 6,860 6,660 6,730 4216 - FERTILIZER/CHEM 625 1,435 0 3,600 3,690 3,800 4217 - CLOTHING/UNIFORM 355 697 0 1,350 1,380 1,420 4231 - SMALL TOOLS 711 0 3,380 1,000 1,030 1,060 4271 - OP SUP-OTHER IMP 0 418 722 2,580 2,640 2,720 4280 - CAPITAL OUTLAY <$5,000 0 580 0 0 0 0 Total Category: COMMODITIES 13,165 21,272 11,715 19,390 19,500 19,950 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 11,269 14,294 14,869 12,420 12,730 13,100 4301 - ENGINEERING SVS 6,455 9,664 2,873 28,420 29,130 29,980 4302 - LEGAL SERVICE 988 288 272 0 0 0 4305 - FEES FOR SERVICE 100 550 0 110 110 110 4310 - COMMUNICATION 682 275 137 680 700 720 4350 - INSURANCE CHARGE 17,000 25,500 14,050 28,100 26,700 28,000 4360 - UTILITIES 3,009 19,063 1,138 24,700 25,320 26,060 4363 - MWCC SERVICE 2,647,617 2,752,567 1,685,672 2,890,000 3,070,890 3,224,410 4370 - MAINT-REPAIR/EQ 0 0 0 0 0 0 4371 - MAINT-REPAIR/OTH 143,100 182,099 73,798 209,000 214,230 220,500 4372 - MAINT-REPAIR/BLD 32,240 8,771 4,083 18,900 19,370 19,980 4373 - BlDG MAINT LABOR ALLOC 0 41,925 0 0 0 0 4375 - CHARGE-FLEET MNT 16,458 9,455 10,342 28,300 29,715 31,200 4380 - RENTAL/LEASE 0 0 0 0 0 0 4403 - TRAVEL/TRAIN/CON 1,063 3,038 695 2,100 2,150 2,210 4405 - CLEAN/WASTE REMV 0 9,426 0 0 0 0 4449 - OTHER CONTRACT 0 61 0 0 0 0 Total Category: CONTRACTUAL SERVICES 2,879,981 3,076,975 1,807,928 3,242,730 3,431,045 3,596,270 Category: CAPITAL OUTLAY 4530 - MACH & EQUIPMENT 0 0 0 350,000 0 0 4550 - PROJECT-CONTRACT 240 0 0 0 0 0 4554 - PROJECT-ROW/EASE 1,187 0 0 0 0 0 City of Cottage Grove Annual Budget Fund 620 - Sewer Operations Detail of Expenditures-Program 3100 Total Category: PERSONAL SERVICES 115 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 81 - SEWER ADMINISTRATION Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 70,507 94,207 78,471 148,600 175,200 183,800 4138 - MN PAID LEAVE 0 0 0 0 800 800 4141 - PERA 5,286 7,101 5,976 11,100 13,100 13,800 4142 - FICA 5,293 6,987 5,910 11,300 13,400 14,100 4144 - HEALTH INSURANCE 16,200 24,000 13,200 26,400 28,800 31,600 4148 - WORKERS COMP 600 800 500 1,000 800 800 97,886 133,095 104,057 198,400 232,100 244,900 Category: COMMODITIES 4200 - OFFICE SUPPLIES 0 113 0 0 0 0 4210 - OP SUPPLY-OTHER 0 0 82 0 0 0 4280 - CAPITAL OUTLAY <$5,000 0 1,300 0 0 0 0 Total Category: COMMODITIES 0 1,413 82 0 0 0 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 925 9,099 3,817 0 0 0 4305 - FEES FOR SERVICE 14,259 14,255 87 0 0 0 4309 - CREDIT CARD FEES 34,166 55,400 32,719 52,500 72,600 72,600 4311 - POSTAGE 24,900 25,780 16,573 25,000 35,340 35,340 4321 - DATA PROCESSING 152,194 165,811 91,476 149,800 129,900 125,900 4340 - PRINTING 12,633 12,633 5,491 20,000 9,355 9,355 4403 - TRAVEL/TRAIN/CON 0 0 1,205 0 3,100 3,200 Total Category: CONTRACTUAL SERVICES 239,077 282,978 151,368 247,300 250,295 246,395 Total Department: 81 - SEWER ADMINISTRATION 336,963 417,486 255,506 445,700 482,395 491,295 City of Cottage Grove Annual Budget Fund 620 - Sewer Operations Detail of Expenditures-Program 3160 Total Category: PERSONAL SERVICES 116 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 80 - UTILITY BUILDING Category: COMMODITIES 4210 - OP SUPPLY-OTHER 0 0 0 2,000 2,050 2,110 4272 - OP SUP-BUILDINGS 0 0 0 800 820 840 Total Category: COMMODITIES 0 0 0 2,800 2,870 2,950 Category: CONTRACTUAL SERVICES 4305 - FEES FOR SERVICE 0 0 0 3,000 3,080 3,170 4350 - INSURANCE CHARGE 0 0 2,550 5,100 0 0 4360 - UTILITIES 0 0 1,612 14,100 14,450 14,870 4370 - MAINT-REPAIR/EQ 0 0 0 3,800 3,900 4,010 4372 - MAINT-REPAIR/BLD 0 0 0 5,600 5,740 5,910 4373 - BUILDING MAINT LABOR ALLOC 0 0 17,050 9,400 37,000 38,200 4380 - RENTAL/LEASE 0 0 496 800 820 840 4405 - CLEAN/WASTE REMV 0 0 0 3,800 3,900 4,010 Total Category: CONTRACTUAL SERVICES 0 0 21,708 45,600 68,890 71,010 Total Department: 80 - UTILITY BUILDING 0 0 21,708 48,400 71,760 73,960 City of Cottage Grove Annual Budget Fund 610 - Water Operations Detail of Expenditures-Program 3135 117 STREETLIGHTS PUBLIC WORKS Department: Public Works (Fund #: 630) Program: Streetlights (Program #: 1400) Program Description The Streetlights Division maintains all city-owned streetlights, provides underground location services as required, supervises streetlight installation including maintenance and operation, repairs traffic signals, and performs monthly inspections of all traffic signals and crossing signals. This includes repair of inoperable streetlights resulting from accidents, vandalism, equipment failure and normal aging, locating streetlight wires for utility companies as required, repairing wires damaged by construction or natural causes, and providing regular inspection and maintenance of traffic signals. Budget Commentary Following the completion of the 2025 streetlight audit, staff will begin implementing recommendations in 2026. With High Pressure Sodium bulbs being phased out in the industry, staff have researched and identified a cost effect LED conversion kit that can be installed, which has been accommodated for in the 2026 budget. The department will be receiving its new bucket truck in late 2026, which was ordered in 2025. A rate increase of 8% is necessary to fund current operations. 118 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 630 - STREETLIGHT OPERATIONS Category: REVENUE 3525 - CREDIT CARD RECOVER 0 0 3,759 0 9,100 9,100 3549 - MISC PUBLIC WORK 69,567 221,521 127,021 170,500 170,500 170,500 3727 - PENALTIES-UTIL 6,473 6,911 2,219 5,000 6,000 6,000 3729 - STREET LIGHT 965,931 1,076,614 489,557 1,147,400 1,239,200 1,338,300 3810 - INVEST INTEREST 20,782 26,694 16,213 5,000 5,000 5,000 3815 - INSURANCE RECOVERY 0 0 1,400 0 0 0 3816 - REFUND & REIMBRS 6,624 14,257 15,302 0 0 0 3829 - MISC - OTHER 9,441 41,418 41,560 20,000 20,000 20,000 3900 - CAPITAL CONTRIBUTIONS 1,036,781 3,618,505 0 0 0 0 2,115,599 5,005,920 697,031 1,347,900 1,449,800 1,548,900 Category: EXPENDITURES 4100 - PERSONAL SERVICES 163,382 152,883 89,447 190,400 202,000 210,800 4200 - COMMODITIES 100,745 83,860 94,213 98,700 102,690 105,590 4300 - CONTRACTUAL SERVICES 665,296 956,483 368,149 808,130 831,230 852,110 4500 - CAPITAL OUTLAY 0 0 65,704 230,000 0 0 4720 - DEPRECIATION 219,296 261,960 0 0 0 0 4730 - MISCELLANEOUS 0 13,196 0 0 0 0 4999 - TRANSFERS 134,027 53,000 28,000 56,000 57,680 59,400 Total Category: EXPENDITURES 1,282,745 1,521,381 645,512 1,383,230 1,193,600 1,227,900 FUND BALANCE, BEGINNING OF YEAR 7,580,170 8,413,023 11,897,562 11,862,232 12,118,432 NET INCREASE (DECREASE)832,853 3,484,539 51,519 (35,330)256,200 321,000 FUND BALANCE, END OF YEAR 8,413,023 11,897,562 11,862,232 12,118,432 12,439,432 City of Cottage Grove Annual Budget Fund 630 - Streetlight Operations Summary of Revenues & Expenditures Total Category: REVENUE 119 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 75 - STREETLIGHTS Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 120,067 111,500 65,289 139,700 148,100 156,600 4138 - MN PAID LEAVE 0 0 0 0 700 700 4140 - PENSIONS (340)(1,502)0 0 0 0 4141 - PERA 8,996 8,288 5,030 10,700 11,200 11,600 4142 - FICA 8,118 7,707 4,790 10,900 11,500 12,100 4144 - HEALTH INSURANCE 18,972 19,647 10,750 21,500 23,500 25,800 4148 - WORKERS COMP 3,600 4,400 2,300 4,600 3,800 4,000 163,382 152,883 89,447 190,400 202,000 210,800 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 46,170 19,443 27,203 28,000 28,700 29,540 4211 - MOTOR FUELS 4,588 4,712 8,146 5,850 5,720 5,780 4217 - CLOTHING/UNIFORM 900 231 0 1,200 1,230 1,270 4231 - SMALL TOOLS 323 262 235 1,000 1,030 1,060 4270 - OP SUP-VEH/EQ 0 4271 - OP SUP-OTHER IMP 44,744 38,359 42,801 58,350 59,810 61,560 4272 - OP SUP-BUILDINGS 0 0 0 0 4,410 4,540 4280 - CAPITAL OUTLAY <$5,000 4,020 20,853 15,828 4,300 1,790 1,840 Total Category: COMMODITIES 100,745 83,860 94,213 98,700 102,690 105,590 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 962 9,136 0 1,750 5,910 6,080 4301 - ENGINEERING SVS 35,569 15,459 4,522 5,770 20,660 21,260 4305 - FEES FOR SERVICE 29,507 13,395 4,909 20,160 14,970 15,410 4309 - CREDIT CARD FEES 34,166 22,434 8,797 14,600 20,100 20,100 4310 - COMMUNICATION 33 203 94 0 200 210 4311 - POSTAGE 6,225 6,476 4,592 6,180 9,740 9,720 4321 - DATA PROCESSING 59,377 64,176 27,749 47,200 36,100 37,900 4340 - PRINTING 3,160 3,159 1,519 4,910 2,600 2,580 4350 - INSURANCE CHARGE 9,000 13,500 7,450 14,900 13,100 13,800 4360 - UTILITIES 189,641 178,392 120,255 196,700 200,820 205,760 4361 - NSP STREET LIGHT 89,094 71,625 0 90,180 92,430 95,140 4370 - MAINT-REPAIR/EQ 0 0 3,519 0 0 0 4371 - MAINT-REPAIR/OTH 49,621 302,598 11,301 182,200 186,760 192,230 4372 - MAINT-REPAIR/BLD 27,504 0 0 5,000 5,130 5,280 4373- BLDG MAINT ALLOC 0 41,925 16,800 33,600 35,000 38,100 4375 - CHARGE-FLEET MNT 14,735 14,606 22,496 13,100 15,800 16,590 4380 - RENTAL/LEASE 0 0 1,208 0 0 0 4403 - TRAVEL/TRAIN/CON 1,196 846 208 1,380 1,410 1,450 4438 - PRO/MISC RESALE 115,505 194,845 132,731 170,500 170,500 170,500 4449 - OTHER CONTRACT 0 3,710 0 0 0 0 Total Category: CONTRACTUAL SERVICES 665,296 956,483 368,149 808,130 831,230 852,110 4530 - MACH & EQUIPMENT 0 0 65,704 230,000 0 0 120 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 75 - STREETLIGHTS City of Cottage Grove Annual Budget Fund 630 - Streetlight Operations Detail of Expenditures-Program 1400 Category: MISCELLANEOUS 4732 - LOSS-FIXED ASSET 0 13,196 0 0 0 0 Total Category: MISCELLANEOUS 0 13,196 0 0 0 0 Category: DEPRECIATION 4720 - DEPRECIATION-CONTRIBUTED 170,760 0 0 0 0 0 4721 - DEPRECIATION-PURCHASED 48,535 261,960 0 0 0 0 Total Category: DEPRECIATION 219,296 261,960 0 0 0 0 Category: TRANSFERS 4700 - TRANSFERS OUT 134,027 53,000 28,000 56,000 57,680 59,400 Total Category: TRANSFERS 134,027 53,000 28,000 56,000 57,680 59,400 Total Department: 75 - STREETLIGHTS 1,282,745 1,521,381 645,512 1,383,230 1,193,600 1,227,900 121 FLEET & FACILITIES PUBLIC WORKS Department: Public Works (Fund #: 710) Program: Fleet & Facilities Maintenance (Program #: 1700, 1710 & 1720) Program Description The Fleet Division provides maintenance and repair to all City vehicles and equipment in an organized, timely, and cost-effective way. The division also maintains the City fueling system and prepares specifications for all Public Works, Parks and Admin vehicles and equipment for purchase and re-sale. The Facility Maintenance Division maintains the City’s buildings, so they function as designed and constructed. This includes planned, preventative, and emergency maintenance. The goals of the Facility Maintenance Division are to reduce repairs, prevent unscheduled shutdowns, extend equipment life, realize life-cycle cost savings, and provide safe, functional systems and facilities that meet the design intent. The Facility Maintenance Division is responsible for managing contracts and working with contractors regarding janitorial services, pest control, uniform and mat service, generator maintenance, HVAC and building automation. Budget Commentary The average age of the City fleet stayed stable at 10.4 years in 2025. The fleet is at 268 different vehicles and pieces of machinery. 122 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 710 - FLEET MAINTENANCE Category: REVENUE 3549 - MISC PUBLIC WORK 0 0 0 0 0 0 3568 - FEE FOR SERVICE 2,243,130 2,096,015 1,072,210 2,331,600 2,493,000 2,588,700 3813 - SALE OF GOODS 0 1,023 0 0 0 0 3816 - REFUND & REIMBRS 1,991 22,864 1,387 2,000 0 0 2,245,121 2,119,902 1,073,597 2,333,600 2,493,000 2,588,700 Category: EXPENDITURES 4100 - PERSONAL SERVICES 895,273 912,594 493,117 1,128,800 1,198,600 1,261,400 4200 - COMMODITIES 750,184 735,168 391,595 837,190 854,920 871,590 4300 - CONTRACTUAL SERVICES 636,379 498,961 228,388 366,330 378,280 391,010 4720 - DEPRECIATION 37,095 38,198 0 0 0 0 Total Category: EXPENDITURES 2,318,931 2,184,921 1,113,099 2,332,320 2,431,800 2,524,000 FUND BALANCE, BEGINNING OF YEAR (102,956)(176,767)(241,786)(240,506)(179,306) NET INCREASE (DECREASE)(73,811)(65,020)(39,503)1,280 61,200 64,700 FUND BALANCE, END OF YEAR (176,767)(241,786)(240,506)(179,306)(114,606) City of Cottage Grove Annual Budget Fund 710 - Fleet Maintenance Summary of Revenues & Expenditures Total Category: REVENUE 123 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 33 - FLEET MAINTENANCE Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 636,374 683,908 352,478 834,000 876,000 917,400 4110 - OVERTIME F. T.20,081 14,048 8,682 14,000 14,900 15,400 4120 - SAL-P.T./TEMP 7,521 0 0 0 0 4138 - MN PAID LEAVE 0 0 0 4,000 4,000 4140 - PENSIONS 18,945 (9,176)0 0 0 0 4141 - PERA 49,732 50,888 27,127 63,400 66,900 69,800 4142 - FICA 45,571 46,925 25,102 64,800 68,000 70,400 4144 - HEALTH INSURANCE 93,350 98,402 59,400 118,800 129,600 142,200 4147 - UNEMPLOYMENT 0 0 3,427 0 0 0 4148 - WORKERS COMP 23,700 27,600 16,900 33,800 39,200 42,200 895,273 912,594 493,117 1,128,800 1,198,600 1,261,400 Category: COMMODITIES 4210 - OP SUPPLY-OTHER 14,233 7,264 10,734 20,760 21,280 21,900 4211 - MOTOR FUELS 383,881 355,608 172,852 426,500 433,960 438,300 4212 - LUB/ADD 15,500 13,270 6,257 17,600 18,040 18,570 4217 - CLOTHING/UNIFORM 4,074 4,283 3,675 8,680 8,890 9,150 4231 - SMALL TOOLS 18,232 6,018 4,225 13,450 13,790 14,200 4270 - OP SUP-VEH/EQ 314,264 348,725 171,127 350,200 258,960 269,470 4273 - OP SUP-VEH/EQ-STOCK 0 0 22,725 0 100,000 100,000 Total Category: COMMODITIES 750,184 735,168 391,595 837,190 854,920 871,590 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 209 4,507 2,168 600 620 640 4305 - FEES FOR SERVICE 2,953 4,581 685 6,090 6,250 6,440 4310 - COMMUNICATION 6,185 6,081 3,175 5,050 5,180 5,330 4311 - POSTAGE 60 97 58 0 3,700 3,810 4321 - DATA PROCESSING 62,300 68,500 33,100 66,200 67,700 71,100 4350 - INSURANCE CHARGE 1,600 2,400 1,300 2,600 2,500 2,600 4370 - MAINT-REPAIR/EQ 534,707 381,087 173,201 249,270 255,500 262,980 4371 - MAINT-REPAIR/OTH 1,069 500 0 620 640 660 4372 - MAINT-REPAIR/BLD 33 0 0 0 0 0 4380 - RENTAL/LEASE 0 0 0 1,700 1,740 1,790 4401 - DUES & SUBS 3,205 11,587 8,453 4,120 4,200 4,340 4403 - TRAVEL/TRAIN/CON 11,570 9,519 1,906 17,480 17,330 18,020 4405 - CLEAN/WASTE REMV 5,865 4,888 1,864 5,800 5,950 6,120 4445 - SALES TAX 6,624 5,093 2,478 6,800 6,970 7,180 4449 - OTHER CONTRACT 0 122 0 0 0 0 Total Category: CONTRACTUAL SERVICES 636,379 498,961 228,388 366,330 378,280 391,010 Category: DEPRECIATION 4721 - DEPRECIATION-PURCHASED 37,095 38,198 0 0 0 0 Total Category: DEPRECIATION 37,095 38,198 0 0 0 0 Total Department: 33 - FLEET MAINTENANCE 2,318,931 2,184,921 1,113,099 2,332,320 2,431,800 2,524,000 City of Cottage Grove Annual Budget Fund 710 - Fleet Maintenance Detail of Expenditures-Program 1700, 1710 & 1720 Total Category: PERSONAL SERVICES 124 PARKS AND RECREATION DEPARTMENT Department Overview The Parks and Recreation Department provides leisure services and facilities to the community of Cottage Grove. Areas of focus include park/open space management, forestry, horticulture, natural resource/habitat management, recreational services, and facility management. Mission Statement To create and promote policies, programs, and places that enable active living to improve the health, well-being, education, and vitality of our community. Service Areas • Parks • Open space • Trails • Horticulture • Natural Resource/Habitat • Ice Arena • River Oaks Golf Course • Eagles/Event Center • Recreation Services 2024-2025 Department Accomplishments • Launched habitat restoration of 21 acres of the Cottage Grove Trailway Corridor • Modeled business operations for River Oak and the Ice Arena off of the 2021-2025 business plan and turned a profit. • Achieved 60% cost recovery of recreation division operation in 2024. • Developed plans and specifications for Denzer and Oltman Parks. • Developed plans for Kingston Park building and site power upgrades. • Converted ages sports lighting systems at Woodridge and Hearthside Parks to LED. • Launched Cottage Grove Pickleball Club and programming (lessons, leagues, tournaments). • Conversion of Woodridge Park ice rink to a multipurpose rink with pickleball courts. • Applied for 3M Priority II Funding for Mississippi Dunes Park. 2026 Department Goals and Strategic Initiatives • Park Development: complete Oltman Park, build Robert’s Lake trail and finalize plans and specifications and bid Kingston Park building. • Replace Hamlet Park skate park surfacing and modify/improve current structures. • Identify and apply for alternative funding sources for Mississippi Dunes Park master plan. • Continue public open space forestry management 7-year maintenance plan. • Achieve 50% cost recovery for recreational programming and services. • Develop 2026-2030 Ice Arena Business Plan. • Develop 2026-2030 River Oaks Business Plan. 125 PARKS AND RECREATION DEPARTMENT Budget Commentary Parks maintenance does not propose any major new spending in 2026. However, service costs are anticipated to rise past the already inflated fees from the past couple years. Fertilizers, herbicides, portable restroom service, seeds/plants, fuel, tools, maintenance equipment, recreation equipment and more are all impacts the team needs to address. Staff has been successful in finding operational efficiencies to minimize the financial impacts the past couple years but are facing growing challenges to maintaining costs versus reducing service levels. The 2026 and 2027 budget includes a budget addition for removing trees in city parks for $30,000. Recreation continues to strive to maintain services that have been a staple in the community for years, as well as expand to add new services, engage new citizens, and incorporate new trends in recreation and leisure services. Similar to pickleball and the community garden in 2025, we continue to seek partnerships and other opportunities to expand our reach to all ages and demographics in the community. River Oaks utilizes its’ five-year business plan as a guide and continues to meet or exceed those goals. We anticipate a stable year of operations in 2025 and 2026 while continuing to focus on providing the highest level of customer service and experience. Replacement of the aging golf cart fleet is a priority for 2026. The Ice Arena continues to grow its business and looks forward to another successful year. Addition of new party lighting, increased concession stand options, a dynamic advertising program, paid event attendance increases and expanded tournament operations all contribute to the operational profit. Equipment replacement is becoming a higher priority as the 2008 expansion project is over 15 years past. HVAC, cooling towers, dehumidifiers, pumps, space heaters, Zambonis and more are all nearing their life expectancy. However, a good preventative maintenance program has kept equipment performing in optimal condition and the naming rights agreement revenue allows for dedicated funding for these necessary capital replacements. Like River Oaks, the Ice Arena operation is guided by its’ five-year business plan and is meeting those goals and looks forward to drafting the 2026-2030 plan. Personnel Schedule 2024 Budget Budget Budget Budget Parks & Recreation Director 1.00 1.00 1.00 1.00 Superintendent 1.00 1.00 1.00 1.00 Working Foreman 1.00 1.00 1.00 1.00 Lead Worker 1.00 1.00 1.00 1.00 Public Service Worker 8.00 8.00 8.00 8.00 Management Analyst 1.00 1.00 1.00 1.00 Seasonals (FTE equivalent) 12,190 hours 4.50 4.50 6.00 6.00 126 PARKS AND RECREATION DEPARTMENT Recreation Recreation Services Manager 1.00 1.00 1.00 1.00 Recreation/Arena Supervisor 1.00 1.00 1.00 1.00 Recreation Specialist .50 1.00 1.00 1.00 Office Assistant II (shared with ice arena) .25 .25 .25 .25 Seasonals (FTE equivalent) 5.50 5.50 6.50 6.50 Ice Arena Recreation Facilities Manager 1.00 1.00 1.00 1.00 Assistant Arena Manager/Ice Specialist 2.00 2.00 2.00 2.00 Seasonals (FTE equivalent) 3.50 3.50 3.50 3.50 Office Assistant II (shared with ice arena) .25 .25 .25 .25 Golf General Manager 1.00 1.00 1.00 1.00 Superintendent 1.00 1.00 1.00 1.00 Assistant Superintendent 1.00 1.00 1.00 1.00 Executive Chef 1.00 1.00 1.00 1.00 Golf Professional 1.00 1.00 1.00 1.00 Events Manager 1.00 0.00 0.00 0.00 Grill Manager/Line Cook 1.00 1.00 1.00 1.00 Seasonals (FTE equivalent) 16.00 16.00 16.00 16.00 55.50 55.00 57.50 57.50 Impact/Outcome Measures Impact Measures Actual Actual Actual Estimated Projected Item 2022 2023 2024 2025 2026 Parks 36 38 38 29 40 Athletic Fields 88 94 94 97 97 Winter Skating Rinks 12 13 13 13 13 Courts (tennis, pickleball, basketball, sand volleyball) 36 39 39 41 41 Park Buildings 12 13 13 13 13 Park Shelters 28 33 33 36 36 Irrigation Zones 610 627 627 640 650 Trail/Sidewalk Miles 91 96 100 110 120 Landscape Beds 310 313 325 330 335 Supervised Playground Registrations 7,300 7,400 10,000 13,000 13,000 Program Registered Participants 2,200 2,100 2,200 2,500 2,700 Community Events 24 31 29 34 34 127 PARKS AND RECREATION DEPARTMENT Facility Rental Permits 355 358 442 450 450 Facility Rental Revenue $60,800 $78,900 $129,600 $149,000 $152,600 Recreation Program Cost Recovery 49% 52% 61% 50% 50% Ice Rental Hours 5,500 6,200 7,200 7,200 7,200 Indoor Turf/Dry Floor Rental Hours 173 235 199 200 200 Skating School Registrations 650 484 502 525 550 Ice Arena Net Operating Income (before transfer for debt service) $142,500 $223,500 $250,200 $250,000 $250,000 Net Golf Rounds 41,000 42,600 42,800 41,000 41,000 Golf Lesson Programs 200 210 228 200 200 Golf Leagues 13 13 12 12 12 Golf Tournaments 57 61 79 75 75 Banquet/Event Rentals 170 176 164 170 170 Special Events/Programs Offered 22 20 16 20 20 River Oaks Net Operating Income $86,300 $245,100 $38,500 $75,000 $75,000 128 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 41 - PARK MAINTENANCE Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 872,045 935,789 526,459 1,054,200 1,118,400 1,160,700 4110 - OVERTIME F. T.43,601 45,035 32,957 22,400 47,700 48,600 4115 - REGULAR-P/T REG STATUS 1,152 0 0 0 0 0 4120 - SAL-P.T./TEMP 149,371 156,172 66,274 173,100 247,800 256,200 4121 - O.T. - P.T./TEMP 51 435 0 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 5,800 6,100 4141 - PERA 67,326 74,260 43,104 87,500 92,700 96,400 4142 - FICA 73,363 77,823 43,863 95,500 101,500 105,100 4144 - HEALTH INSURANCE 118,300 142,800 78,500 157,000 160,400 172,300 4148 - WORKERS COMP 63,125 83,500 43,500 87,000 78,000 76,500 1,388,333 1,515,814 834,657 1,676,700 1,852,300 1,921,900 Category: COMMODITIES 4209 - OP SUPPLIES-CLEN 163 1,196 496 1,960 2,010 2,060 4210 - OP SUPPLY-OTHER 83,321 88,173 55,177 106,610 109,210 111,950 4211 - MOTOR FUELS 49,086 46,382 17,846 54,640 55,350 55,900 4212 - LUB/ADD 600 759 0 210 220 230 4216 - FERTILIZER/CHEM 38,362 48,675 33,958 52,000 53,300 54,600 4217 - CLOTHING/UNIFORM 4,292 5,170 2,638 8,500 8,710 8,920 4231 - SMALL TOOLS 826 2,282 210 1,130 1,160 1,190 4270 - OP SUP-VEH/EQ 2,525 358 330 8,960 9,180 9,400 4271 - OP SUP-OTHER IMP 16,574 11,652 7,287 19,260 19,740 20,220 4272 - OP SUP-BUILDINGS 5,287 8,490 4,239 5,670 5,810 8,920 4280 - CAPITAL OUTLAY <$5,000 6,886 5,240 0 3,190 3,270 3,350 Total Category: COMMODITIES 207,923 218,377 122,181 262,130 267,960 276,740 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 7,491 1,984 977 2,570 2,630 2,690 4301 - ENGINEERING SVS 0 0 0 2,260 2,320 2,380 4305 - FEES FOR SERVICE 26,443 24,000 15,628 32,960 63,590 66,400 4310 - COMMUNICATION 11,182 11,149 6,200 8,450 8,660 8,870 4311 - POSTAGE 30 21 7 0 0 0 4321 - DATA PROCESSING 55,100 65,300 29,250 58,500 76,800 80,600 4350 - INSURANCE CHARGE 37,900 56,900 31,300 62,600 63,500 66,700 4360 - UTILITIES 45,364 40,617 22,519 56,000 57,400 59,080 4370 - MAINT-REPAIR/EQ 7,075 2,230 27 12,360 12,670 12,980 4371 - MAINT-REPAIR/OTH 17,557 1,000 0 26,470 27,130 27,790 4372 - MAINT-REPAIR/BLD 19,809 15,857 10,387 11,000 11,280 11,560 4373 - BUILDING MAINT LABOR ALLOC 0 8,385 4,850 9,700 15,300 16,100 4375 - CHARGE-FLEET MNT 185,824 194,822 104,184 186,400 195,720 205,510 4380 - RENTAL/LEASE 54,812 60,555 21,644 53,970 84,970 84,970 4401 - DUES & SUBS 376 338 180 510 520 530 4403 - TRAVEL/TRAIN/CON 10,424 11,405 7,594 20,730 21,250 21,770 4405 - CLEAN/WASTE REMV 20,211 21,960 11,987 21,220 21,200 21,750 4449 - OTHER CONTRACT 0 587 51 1,540 1,580 1,620 Total Category: CONTRACTUAL SERVICES 499,598 517,110 266,785 567,240 666,520 691,300 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 1500 Total Category: PERSONAL SERVICES 129 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 41 - PARK MAINTENANCE City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 1500 Category: CAPITAL OUTLAY 4540 - OTHER CAP OUTLAY 0 17,829 0 0 0 0 Total Category: CAPITAL OUTLAY 0 17,829 0 0 0 0 Total Department: 41 - PARK MAINTENANCE 2,095,853 2,269,130 1,223,623 2,506,070 2,786,780 2,889,940 130 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 51 - RECREATIONAL PROGRAMS Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 189,937 205,543 145,415 255,800 318,000 329,800 4115 - REGULAR-P/T REG STATUS 11,501 29,434 8,390 53,900 18,500 19,200 4116 - O/T -P/T REG. STATUS 149 887 0 0 0 0 4120 - SAL-P.T./TEMP 152,308 210,038 74,496 209,100 254,000 267,000 4121 - O.T. - P.T./TEMP 7,567 12,790 8,783 0 0 0 4138 - MN PAID LEAVE 0 0 0 0 2,600 2,800 4141 - PERA 15,700 19,967 11,626 23,300 25,300 26,200 4142 - FICA 26,601 33,677 17,653 39,800 45,100 47,200 4144 - HEALTH INSURANCE 25,900 28,800 22,450 44,900 49,000 53,800 4147 - UNEMPLOYMENT 617 0 0 0 0 0 4148 - WORKERS COMP 18,600 26,200 15,250 30,500 29,300 31,500 448,881 567,336 304,063 657,300 741,800 777,500 Category: COMMODITIES 4200 - OFFICE SUPPLIES 656 388 241 930 950 950 4210 - OP SUPPLY-OTHER 7,086 6,413 6,665 6,100 6,250 6,400 4211 - MOTOR FUELS 1,118 955 1,125 2,000 1,760 1,770 4217 - CLOTHING/UNIFORM 926 1,117 0 1,300 1,330 1,370 4280 - CAPITAL OUTLAY <$5,000 1,977 3,335 2,833 2,060 3,000 3,000 Total Category: COMMODITIES 11,762 12,208 10,864 12,390 13,290 13,490 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 1,463 1,300 0 3,100 0 0 4303 - INSTRUCTORS 0 0 0 0 1,400 2,000 4305 - FEES FOR SERVICE 466 1,039 448 0 0 0 4309 - CREDIT CARD FEES 14,773 24,272 3,755 4,400 4,500 4,600 4310 - COMMUNICATION 1,633 1,499 814 2,400 1,620 1,700 4311 - POSTAGE 12 0 0 0 0 0 4321 - DATA PROCESSING 29,100 34,900 21,250 42,500 42,100 44,200 4340 - PRINTING 0 0 1,476 2,060 0 2,000 4341 - ADVER/PUBLISH 77 445 0 500 500 500 4350 - INSURANCE CHARGE 1,100 1,700 950 1,900 400 400 4375 - CHARGE-FLEET MNT 1,734 3,111 1,812 3,600 3,780 3,970 4380 - RENTAL/LEASE 1,211 1,263 527 2,800 1,400 1,400 4401 - DUES & SUBS 1,320 620 800 1,400 1,500 1,500 4403 - TRAVEL/TRAIN/CON 2,328 2,102 1,019 4,900 5,700 6,000 4434 - SPECIAL EVENTS 17,992 28,502 13,041 26,800 27,470 28,000 4435 - LEAGUE PROGRAMS 2,954 939 1,445 3,800 3,000 3,500 4436 - CONCESSION RESAL 1,109 0 272 0 0 0 4449 - OTHER CONTRACT 0 41 0 5,000 5,000 5,000 Total Category: CONTRACTUAL SERVICES 77,272 101,733 47,609 105,160 98,370 104,770 Total Dept: 51 - RECREATIONAL PROGRAMS 537,915 681,277 362,536 774,850 853,460 895,760 City of Cottage Grove Annual Budget Fund 100 - General Fund Detail of Expenditures-Program 2300 Total Category: PERSONAL SERVICES 131 ICE ARENA P ARKS AND RECREATION Department: Parks and Recreation (Fund #: 250) Program: Ice Arena (Program #: 3700) Program Description Cottage Grove Ice Arena is a clean, safe, well-maintained recreation facility that serves the hockey, figure skating, recreational skating, and indoor turf needs of the community and surrounding areas. Revenue-generating services for the business include ice/turf rental, skating school programming, public sessions, tournaments/events, concession stand, vending, skate sharpening, and advertising. Key independent partners to the operation include the Cottage Grove Hockey Association, Park/East Ridge High School Hockey, and the Cottage Grove Figure Skating Booster Club. The Ice Arena operates under the direction of a 5-year business plan. That plan is Council approved and available to the public to provide guidance on all aspects of the operation. Budget Commentary The Ice Arena continues to grow its business and offerings and looks forward to another successful year ahead. The Ice Arena’s 2026 budgeted projected income, covers all operational expenses and bond obligation payments. The following capital expenditures are scheduled for 2026: • $145,000 for Zamboni replacement As the Arena ages, equipment will need to be repaired and replaced. If revenues are insufficient to cover the capital outlay requests, the capital will be moved into a future year. 132 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 250 - ICE ARENA Category: REVENUE 3359 - OTHER GOV AID 57,500 57,500 0 57,000 57,500 57,500 3561 - ADMISSIONS 118,479 127,245 21,353 105,000 125,000 130,000 3563 - PUNCH CARDS 16,802 17,240 7,973 16,000 17,000 18,000 3564 - H.S. GAME ADMISSIONS 0 0 50,250 0 0 0 3567 - LESSONS 87,572 80,002 63,344 90,000 85,000 85,000 3567 - SKATING LESSONS 46,725 50,406 30,281 50,000 50,000 55,000 3569 - 3v3 HOCKEY LEAGUE 74,930 35,617 43,020 80,000 40,000 40,000 3569 - LEAGUE FEE 700 7,200 3,350 7,000 7,000 8,000 3570 - SKATE SHARPENING 18,053 16,994 8,817 18,000 18,500 19,000 3571 - CONCESSION SALES 168,440 179,865 80,841 170,000 190,000 200,000 3572 - VENDING SALE 23,147 19,648 9,145 25,000 30,000 35,000 3573 - PRO SHOP SALE 5,050 5,981 1,938 5,000 6,000 6,500 3574 - ADVERTISING SALES 40,281 37,496 18,303 42,000 42,000 43,000 3575 - SPECIAL EVENTS 1,074 0 0 0 0 0 3576 - TURF RENTALS 18,975 10,958 13,465 20,000 15,000 15,000 3810 - INVEST INTEREST 0 74,994 0 0 0 0 3812 - DONATE & CONTRI 0 8,750 0 0 0 0 3813 - SALE OF GOODS 500 0 0 0 0 0 3814 - NORTH RINK ICE RENTAL 470,168 380,615 172,932 475,000 500,000 510,000 3814 - RENTAL INCOME 13,188 2,697 1,642 0 2,000 2,000 3814 - SOUTH RINK ICE RENTAL 168,798 212,613 111,026 225,000 230,000 240,000 3814 - WEST RINK ICE RENTAL 267,203 327,032 132,862 325,000 340,000 355,000 3816 - REFUND & REIMBRS 20,000 28,505 15,500 0 20,000 20,000 3829 - MISC - OTHER 499 1,221 246 0 0 0 3830 - CASH OVER (140)46 29 0 0 0 3965 - LEASE ISSUANCE PROCEEDS 39,278 0 0 0 0 0 1,657,220 1,682,624 786,317 1,710,000 1,775,000 1,839,000 Category: EXPENDITURES 4100 - PERSONAL SERVICES 547,986 641,753 322,945 646,800 711,900 740,250 4200 - COMMODITIES 54,025 62,330 25,304 57,600 56,550 57,950 4300 - CONTRACTUAL SERVICES 721,684 669,840 364,860 723,850 749,230 775,330 4500 - CAPITAL OUTLAY 74,386 45,476 0 82,000 145,000 13,000 4999 - TRANSFERS 200,000 200,000 90,000 180,000 180,000 180,000 Total Category: EXPENDITURES 1,598,080 1,619,398 803,109 1,690,250 1,842,680 1,766,530 FUND BALANCE, BEGINNING YEAR (589,952)(530,812)(467,587)(447,837)(515,517) NET INCREASE (DECREASE)59,140 63,226 (16,792)19,750 (67,680)72,470 FUND BALANCE, END OF YEAR (530,812)(467,587)(447,837)(515,517)(443,047) City of Cottage Grove Annual Budget Fund 250 - Ice Arena Summary of Revenues & Expenditures Total Category: REVENUE 133 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 77 - ICE ARENA Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 241,588 318,606 141,936 347,900 362,400 375,900 4110 - OVERTIME F. T.0 277 0 0 0 0 4115 - REGULAR-P/T REG STATUS 11,501 0 8,357 17,000 18,500 19,200 4120 - SAL-P.T./TEMP 186,836 187,971 98,498 141,400 168,000 175,200 4121 - O.T. - P.T./TEMP 6,235 7,834 4,426 0 6,800 7,850 4138 - MN PAID LEAVE 0 0 0 0 2,400 2,600 4141 - PERA 25,017 31,887 16,505 37,800 41,600 43,400 4142 - FICA 32,368 36,876 18,849 38,800 42,600 44,200 4144 - HEALTH INSURANCE 31,300 40,800 22,450 44,900 49,000 53,800 4147 - UNEMPLOYMENT 339 702 2,425 0 0 0 4148 - WORKERS COMP 12,800 16,800 9,500 19,000 20,600 18,100 547,986 641,753 322,945 646,800 711,900 740,250 Category: COMMODITIES 4200 - OFFICE SUPPLIES 1,509 855 684 1,000 1,000 1,200 4209 - OP SUPPLIES-CLEN 7,524 7,450 2,365 6,000 8,000 8,200 4210 - OP SUPPLY-OTHER 14,871 10,413 7,792 12,000 12,500 12,900 4211 - MOTOR FUELS 7,041 7,205 3,423 8,500 8,500 8,500 4212 - LUB/ADD 250 1,361 198 700 700 700 4217 - CLOTHING/UNIFORM 1,453 2,819 329 1,700 1,850 1,900 4231 - SMALL TOOLS 70 510 302 500 500 550 4270 - OP SUP-VEH/EQ 10,992 6,689 1,986 10,000 11,000 11,000 4272 - OP SUP-BUILDINGS 10,315 17,124 8,224 12,200 12,500 13,000 4280 - CAPITAL OUTLAY <$5,000 0 7,903 0 5,000 0 0 Total Category: COMMODITIES 54,025 62,330 25,304 57,600 56,550 57,950 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 13,740 15,230 20,915 10,000 15,000 16,000 4302 - LEGAL SERVICE 756 608 0 0 0 0 4303 - INSTRUCTORS 52,856 53,873 43,589 50,000 50,000 50,000 4305 - FEES FOR SERVICE 9,748 18,556 20,966 15,000 20,000 20,000 4309 - CREDIT CARD FEES 32,223 43,560 18,728 18,000 45,000 45,000 4310 - COMMUNICATION 2,484 1,720 1,186 3,925 3,000 3,000 4311 - POSTAGE 377 0 0 100 100 100 4312 - 3v3 HOCKEY LEAGUE 13,405 9,710 3,801 22,000 15,000 15,000 4321 - DATA PROCESSING 47,800 53,700 36,280 72,500 83,500 87,700 4340 - PRINTING 0 50 0 200 100 100 4341 - ADVER/PUBLISH 3,532 2,220 780 3,395 3,500 4,000 4350 - INSURANCE CHARGE 12,400 18,600 10,250 20,500 37,900 39,800 4360 - UTILITIES 280,612 252,508 101,312 275,000 250,000 262,000 4370 - MAINT-REPAIR/EQ 66,116 51,385 45,874 55,000 60,000 60,000 4372 - MAINT-REPAIR/BLD 79,528 20,968 10,018 55,000 30,000 31,500 4373 - BUILDING MAINT LABOR ALLOCAT 0 14,700 4,500 9,000 7,900 8,300 4375 - CHARGE-FLEET MNT 161 0 1,648 6,000 6,000 6,300 4380 - RENTAL/LEASE 2,701 2,803 527 6,000 6,500 6,500 4401 - DUES & SUBS 5,044 4,830 3,986 6,180 6,180 6,180 City of Cottage Grove Annual Budget Fund 250 - Ice Arena Detail of Expenditures-Program 3700 Total Category: PERSONAL SERVICES 134 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 77 - ICE ARENA City of Cottage Grove Annual Budget Fund 250 - Ice Arena Detail of Expenditures-Program 3700 4403 - TRAVEL/TRAIN/CON 1,781 2,651 269 6,000 6,200 6,500 4405 - CLEAN/WASTE REMV 608 523 279 850 850 850 4434 - SPECIAL EVENTS 5,300 1,818 4,524 1,200 5,000 5,500 4435 - LEAGUE PROGRAMS 0 0 0 5,000 0 0 4436 - PROSHOP RESALE 4,705 4,982 1,930 5,000 5,500 6,000 4438 - CONCESSIONS RESALE 85,808 94,844 33,496 78,000 92,000 95,000 4449 - OTHER CONTRACT 0 0 0 0 0 0 Total Category: CONTRACTUAL SERVICES 721,684 669,840 364,860 723,850 749,230 775,330 Category: CAPITAL OUTLAY 4530 - MACH & EQUIPMENT 0 0 0 0 145,000 13,000 4540 - OTHER CAP OUTLAY 74,386 45,476 0 82,000 0 0 Total Category: CAPITAL OUTLAY 74,386 45,476 0 82,000 145,000 13,000 Category: TRANSFERS 4700 - TRANSFERS OUT 200,000 200,000 90,000 180,000 180,000 180,000 Total Category: TRANSFERS 200,000 200,000 90,000 180,000 180,000 180,000 Total Department: 77 - ICE ARENA 1,598,080 1,619,398 803,109 1,690,250 1,842,680 1,766,530 135 GOLF COURSE P ARKS AND RECREATION Department: Parks and Recreation (Fund #: 255) Program: Golf Course (Program #: 2100, 2105 & 2140) Program Description River Oaks is a municipal golf course that appeals to golfers of all skill levels, with outstanding turf conditions, great customer service, and food and beverage options. It is an 18-hole course with Toptracer practice range and golf shop. Leagues, lessons, and events are programmed regularly to market to all demographics. Cross Country ski and snowshoe trails are groomed for free use to the public in winter months. The River Oaks Event Center is a multi-purpose banquet facility that is designed to host programs and events of all sizes. The Eagles Bar and Grill is full-service and caters to both golfers and casual diners. With the upgrade of the event center, grill, and outdoor wedding area and the addition of four bocce ball courts and an outdoor bar, River Oaks is growing toward becoming an outdoor recreation destination for the citizens of Cottage Grove and surrounding communities. River Oaks operates under the direction of a 5-year business plan. That plan is Council approved and available to the public to provide guidance on all aspects of the operation. Budget Commentary Operational expenses and bond obligation at River Oaks are all budgeted to be covered by revenue. The following capital expenditures are scheduled for 2026: • $80,000-golf cart and utility cart replacement • $10,000-golf shop/range upgrades • $10,000-clubhouse upgrades • $20,000-repair of cart paths • $40,000-reel grinder replacement • $25,000-new reels • $40,000-replacement of aerifier As in the past, if revenues are insufficient to cover the capital outlay requests, the capital will be moved into a future year. 136 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Fund: 255 - RIVER OAKS GOLF COURSE Category: REVENUE 3324 - STATE GRANTS 4,519 0 0 0 0 0 3400 - GREEN FEES 848,987 961,505 437,407 916,906 1,040,000 1,081,600 3402 - PCC MEMBERSHIPS 93,706 73,246 23,231 101,203 79,225 82,390 3418 - HANDICAPS 9,960 9,298 9,714 10,757 10,065 10,460 3420 - RENTAL CLUBS 5,677 6,283 770 6,131 6,795 7,090 3421 - GOLF CARTS 430,897 466,411 225,603 465,368 504,470 524,650 3428 - LESSONS 16,735 15,038 11,519 18,074 16,265 16,915 3429 - RANGE 166,552 185,634 107,194 179,876 200,785 208,815 3431 - GOLF CLUB MEMBERSHIP 127,974 132,903 144,312 138,212 143,750 148,060 3434 - CIGARS 1,965 642 0 2,122 695 720 3435 - NON-ALCOHOLIC BEVERAGE 49,483 48,246 18,748 53,411 52,185 54,270 3436 - ALCOHOLIC BEVERAGE 355,142 380,554 149,764 383,553 411,605 428,070 3441 - FOOD 211,870 169,249 90,889 228,820 183,060 190,380 3443 - CLUBHOUSE RENTALS 52,792 83,295 27,640 57,015 90,100 93,695 3444 - MANDATORY GRATUITY 142,973 132,669 61,687 154,410 143,430 149,170 3445 - BANQUET FOOD 341,086 321,181 147,015 368,372 347,390 361,285 3446 - BANQUET NA BEVERAGES 9,437 9,461 1,571 10,192 10,235 10,645 3447 - BANQUET ALCOHOLIC BEVERAGES 39,360 27,445 19,025 42,509 29,865 30,870 3451 - GOLF ACCESSORIES 40,153 52,527 24,739 43,364 56,815 59,085 3453 - CLOTHING - TAX 16,246 12,810 4,414 17,546 13,855 14,410 3454 - CLOTHING-NONTAX 39,720 41,667 14,921 42,897 45,070 46,870 3455 - GIFT CERTIFICATE 2,376 (1,231)0 2,566 1,330 1,385 3465 - GOLF CLUB REPAIR 566 1,411 153 611 1,525 1,590 3575 - SPECIAL EVENTS 2,019 8,021 2,570 0 8,675 9,025 3810 - INVEST INTEREST 14,112 10,970 3,395 0 0 0 3813 - SALE OF GOODS 791 5,629 3,378 0 0 0 3816 - REFUND & REIMBRS 1,537 5,416 188 0 0 0 3829 - MISC - OTHER 1,503 481 211 0 0 0 3830 - CASH OVER (29)385 783 0 0 0 3960 - BOND ISSUANCE 0 1,475,000 1,475,000 3963 - OTHER FINANCING SOURCE 0 0 152,270 152,270 0 0 3999 - TRANSFER IN 650,000 0 0 0 0 0 3,678,108 3,161,144 3,158,111 4,871,185 3,397,190 3,531,450 Category: EXPENDITURES 4100 - PERSONAL SERVICES 1,497,894 1,683,839 803,387 1,654,200 1,707,500 1,778,400 4200 - COMMODITIES 261,754 244,548 126,619 213,110 218,430 223,770 4300 - CONTRACTUAL SERVICES 1,005,999 969,645 483,120 967,350 1,087,550 1,121,040 4500 - CAPITAL OUTLAY 2,264,998 228,466 16,733 255,000 145,000 185,000 4600 - OTHER FINANCING USES 5,480 34,640 35,340 150,280 59,940 140,250 Total Category: EXPENDITURES 5,036,126 3,161,139 1,465,199 3,239,940 3,218,420 3,448,460 FUND BALANCE, BEGINNING YEAR (55,784)(1,413,802)(1,413,797)217,448 396,218 NET INCREASE (DECREASE)(1,358,018)5 1,692,913 1,631,245 178,770 82,990 FUND BALANCE, END OF YEAR (1,413,802)(1,413,797)217,448 396,218 479,208 City of Cottage Grove Annual Budget Fund 255 - River Oaks Golf Course Summary of Revenues & Expenditures Total Category: REVENUE 137 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 53 - ADMINISTRATION Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 140,500 166,584 90,054 197,900 194,300 201,700 4120 - SAL-P.T./TEMP 201,088 208,994 102,121 198,000 209,900 217,200 4121 - O.T. - P.T./TEMP 3,552 4,333 4,000 2,000 2,100 2,200 4138 - MN PAID LEAVE 0 0 0 0 1,700 1,900 4141 - PERA 10,556 23,176 9,310 30,000 30,400 31,600 4142 - FICA 26,016 28,506 14,829 30,500 31,200 32,200 4144 - HEALTH INSURANCE 10,800 24,000 13,200 26,400 25,200 27,700 4147 - UNEMPLOYMENT 13,504 959 281 0 0 0 4148 - WORKERS COMP 3,800 6,700 4,100 8,200 8,200 8,900 409,816 463,252 237,895 493,000 503,000 523,400 Category: COMMODITIES 4200 - OFFICE SUPPLIES 368 0 291 1,090 1,115 1,145 4210 - OP SUPPLY-OTHER 16,063 23,759 8,994 10,100 10,350 10,605 4217 - CLOTHING/UNIFORM 5,524 8,780 6,779 5,000 5,125 5,250 4280 - CAPITAL OUTLAY <$5,000 3,460 14,090 5,978 2,000 2,050 2,100 Total Category: COMMODITIES 25,417 46,629 22,042 18,190 18,640 19,100 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 2,437 1,844 0 1,850 1,895 1,940 4302 - LEGAL SERVICE 1,656 496 544 0 0 0 4305 - FEES FOR SERVICE 75,241 89,732 27,909 75,000 90,000 92,250 4309 - CREDIT CARD FEES 58,139 62,435 23,013 65,000 66,625 68,250 4310 - COMMUNICATION 11,382 8,499 2,298 12,650 12,965 13,280 4311 - POSTAGE 65 34 73 110 115 115 4321 - DATA PROCESSING 88,700 96,400 49,500 99,000 104,700 109,900 4340 - PRINTING 3,202 3,627 2,694 2,940 3,015 3,090 4341 - ADVER/PUBLISH 6,361 4,989 1,265 9,000 9,225 9,450 4350 - INSURANCE CHARGE 5,700 8,600 4,750 9,500 9,600 10,100 4360 - UTILITIES 10,338 9,509 3,509 9,830 10,075 10,320 4370 - MAINT-REPAIR/EQ 3,922 1,975 230 1,640 1,680 1,720 4371 - MAINT-REPAIR/OTH 0 657 0 0 0 0 4372 - MAINT-REPAIR/BLD 6,599 4,391 2,253 6,700 6,870 7,035 4373 - BUILDING MAINT LABOR ALLOC 0 3,500 1,550 3,100 3,100 3,600 4380 - RENTAL/LEASE 47,402 5,944 1,968 14,420 90,000 90,000 4401 - DUES & SUBS 835 1,580 1,159 2,180 2,235 2,290 4403 - TRAVEL/TRAIN/CON 1,462 3,211 0 3,750 4,000 4,000 4405 - CLEAN/WASTE REMV 1,582 1,456 907 1,750 1,795 1,840 4407 - PROPERTY TAXES 1,091 1,091 1,091 1,090 1,115 1,145 4436 - CONCESSION RESAL 0 0 0 0 0 0 4438 - PRO/MISC RESALE 90,127 90,550 68,609 75,000 90,000 90,000 4449 - OTHER CONTRACT 0 10 0 0 0 0 Total Category: CONTRACTUAL SERVICES 416,239 400,530 193,322 394,510 509,010 520,325 Category: CAPITAL OUTLAY 4530 - MACH & EQUIPMENT 0 0 4,602 0 0 0 City of Cottage Grove Annual Budget Fund 255 - River Oaks Golf Course Detail of Expenditures-Program 2100 Total Category: PERSONAL SERVICES 138 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 53 - ADMINISTRATION City of Cottage Grove Annual Budget Fund 255 - River Oaks Golf Course Detail of Expenditures-Program 2100 4540 - OTHER CAP OUTLAY 0 0 0 15,000 10,000 10,000 Total Category: CAPITAL OUTLAY 0 0 4,602 15,000 10,000 10,000 Category: OTHER FINANCING USES 4600 - PRINCIPAL 0 0 0 118,000 0 70,000 4609 - INTERFUND INTEREST 5,480 34,640 8,070 32,280 58,440 0 4610 - INTEREST 0 0 0 0 1,500 68,750 4620 - PAYING AGENT FEE 0 0 0 0 0 1,500 4621 - BOND ISSUANCE COSTS 0 0 27,270 0 0 0 4630 - OTHER PAYMENTS 0 0 0 0 0 0 Total Category: OTHER FINANCING USES 5,480 34,640 35,340 150,280 59,940 140,250 Total Department: 53 - ADMINISTRATION 856,952 945,051 493,200 1,070,980 1,100,590 1,213,075 139 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 55 - MAINTENANCE Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 181,256 196,525 106,032 213,600 229,200 237,200 4120 - SAL-P.T./TEMP 203,196 231,642 89,083 198,000 209,900 218,300 4121 - O.T. - P.T./TEMP 3,157 6,721 3,035 2,400 2,400 2,500 4138 - MN PAID LEAVE 0 0 0 0 1,900 2,100 4141 - PERA 16,809 20,760 10,743 31,100 33,100 34,400 4142 - FICA 28,214 31,653 14,452 31,700 33,800 35,000 4144 - HEALTH INSURANCE 21,600 24,000 13,200 26,400 28,800 31,600 4147 - UNEMPLOYMENT 617 2,336 5,368 0 0 0 4148 - WORKERS COMP 4,800 5,600 3,250 6,500 9,000 9,700 459,649 519,236 245,164 509,700 548,100 570,800 Category: COMMODITIES 4200 - OFFICE SUPPLIES 429 163 139 550 565 580 4210 - OP SUPPLY-OTHER 28,739 44,923 17,636 30,710 31,480 32,245 4211 - MOTOR FUELS 36,018 31,185 11,701 30,450 31,210 31,975 4212 - LUB/ADD 3,654 5,025 957 3,390 3,475 3,560 4216 - FERTILIZER/CHEM 46,913 43,188 28,754 43,700 44,790 45,885 4217 - CLOTHING/UNIFORM 1,472 1,515 1,116 1,750 1,795 1,840 4231 - SMALL TOOLS 1,767 0 1,140 2,080 2,130 2,185 4270 - OP SUP-VEH/EQ 36,206 33,006 17,461 31,830 32,625 33,420 4271 - OP SUP-OTHER IMP 14,431 (5,745)61 8,960 9,185 9,405 4272 - OP SUP-BUILDINGS 871 683 2,640 2,080 2,130 2,185 4280 - CAPITAL OUTLAY <$5,000 9,660 0 67 5,460 5,595 5,730 Total Category: COMMODITIES 180,159 153,943 81,671 160,960 164,980 169,010 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 1,100 984 0 550 565 580 4305 - FEES FOR SERVICE 46,733 19,944 12,259 20,000 20,500 21,000 4310 - COMMUNICATION 3,960 2,421 2,100 4,580 4,695 4,810 4350 - INSURANCE CHARGE 1,726 1,700 950 1,900 1,600 1,700 4360 - UTILITIES 22,651 18,127 13,609 23,600 24,190 24,780 4370 - MAINT-REPAIR/EQ 4,222 18,607 8,889 6,890 7,060 7,235 4371 - MAINT-REPAIR/OTH 2,598 400 0 5,460 5,595 5,730 4372 - MAINT-REPAIR/BLD 7,398 2,760 1,258 5,520 5,650 5,795 4373 - BUILDING MAINT LABOR ALLOC 0 3,500 1,550 3,100 3,000 3,000 4375 - CHARGE-FLEET MNT 1,997 726 0 1,200 1,500 1,580 4380 - RENTAL/LEASE 5,214 12,351 3,136 16,000 16,400 16,800 4401 - DUES & SUBS 1,466 1,303 240 980 1,005 1,030 4403 - TRAVEL/TRAIN/CON 3,339 1,782 632 9,050 7,200 7,200 4405 - CLEAN/WASTE REMV 6,215 6,400 2,777 7,320 7,500 7,685 4449 - OTHER CONTRACT 7,694 3,337 1,827 6,180 6,335 6,490 Total Category: CONTRACTUAL SERVICES 116,314 94,342 49,228 112,330 112,795 115,415 Category: CAPITAL OUTLAY 4510 - BUILD & STRUC 0 15,045 4,114 0 0 0 4530 - MACH & EQUIPMENT 0 133,221 0 170,000 125,000 165,000 City of Cottage Grove Annual Budget Fund 255 - River Oaks Golf Course Detail of Expenditures-Program 2105 Total Category: PERSONAL SERVICES 140 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 55 - MAINTENANCE City of Cottage Grove Annual Budget Fund 255 - River Oaks Golf Course Detail of Expenditures-Program 2105 4550 - PROJECT-CONTRACT 2,139,272 2,949 0 0 0 0 4557 - PROJECT-PROF SVS 113,023 0 0 0 0 0 Total Category: CAPITAL OUTLAY 2,252,295 151,214 4,114 170,000 125,000 165,000 Total Department: 55 - MAINTENANCE 3,008,417 918,735 380,176 952,990 950,875 1,020,225 141 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 56 - CLUBHOUSE Category: PERSONAL SERVICES 4100 - SALARY-FULL TIME 223,882 265,576 94,757 217,700 211,800 221,500 4120 - SAL-P.T./TEMP 307,703 302,354 162,178 297,000 314,800 325,800 4121 - O.T. - P.T./TEMP 2,634 3,757 3,693 3,700 3,900 4,000 4138 - MN PAID LEAVE 0 0 0 0 2,300 2,400 4141 - PERA 26,176 44,127 12,830 41,900 39,800 41,300 4142 - FICA 39,773 41,664 19,603 42,700 40,500 42,100 4144 - HEALTH INSURANCE 21,600 36,000 19,800 39,600 32,400 35,600 4147 - UNEMPLOYMENT 962 973 3,017 0 0 0 4148 - WORKERS COMP 5,700 6,900 4,450 8,900 10,900 11,500 628,429 701,351 320,328 651,500 656,400 684,200 Category: COMMODITIES 4200 - OFFICE SUPPLIES 117 94 0 550 565 580 4210 - OP SUPPLY-OTHER 50,241 38,449 18,232 25,020 25,645 26,270 4217 - CLOTHING/UNIFORM 0 2,078 2,947 3,390 3,475 3,560 4280 - CAPITAL OUTLAY <$5,000 5,820 3,355 1,728 5,000 5,125 5,250 Total Category: COMMODITIES 56,178 43,976 22,907 33,960 34,810 35,660 Category: CONTRACTUAL SERVICES 4300 - PROF SERVICES 2,361 1,450 0 1,970 2,020 2,070 4305 - FEES FOR SERVICE 28,335 29,110 16,911 27,860 28,560 29,250 4310 - COMMUNICATION 2,003 2,106 797 1,770 1,815 1,860 4311 - POSTAGE 0 0 18 110 115 115 4340 - PRINTING 0 625 0 1,650 1,690 1,730 4341 - ADVER/PUBLISH 6,568 12,665 5,304 6,000 6,150 6,300 4350 - INSURANCE CHARGE 4,800 7,200 3,950 7,900 10,600 11,100 4352 - GENERAL LIABILIT 3,172 0 0 4,150 4,250 4,375 4360 - UTILITIES 38,140 35,012 13,758 37,150 30,080 39,005 4370 - MAINT-REPAIR/EQ 14,084 7,511 1,486 11,370 11,650 11,940 4371 - MAINT-REPAIR/OTH 0 208 795 0 0 0 4372 - MAINT-REPAIR/BLD 30,792 22,706 13,103 23,340 23,920 24,505 4373 - BUILDING MAINT LABOR ALLOC 0 4,100 1,750 3,500 3,000 3,000 4380 - RENTAL/LEASE 6,815 16,033 3,861 6,150 6,305 6,460 4401 - DUES & SUBS 2,310 2,272 2,363 2,840 2,910 2,980 4403 - TRAVEL/TRAIN/CON 94 2,467 2,523 7,500 7,500 7,500 4405 - CLEAN/WASTE REMV 2,410 3,641 1,425 2,840 2,910 2,980 4434 - SPECIAL EVENTS 16,878 14,052 2,100 10,300 10,560 10,815 4436 - CONCESSION RESAL 194,811 177,576 101,100 185,400 190,035 194,670 4438 - PRO/MISC RESALE 31,454 32,296 15,861 26,520 27,185 27,850 4439 - LIQUOR - RESALE 88,401 94,358 50,447 84,870 86,990 89,110 4449 - OTHER CONTRACT 20 9,388 3,019 7,320 7,500 7,685 Total Category: CONTRACTUAL SERVICES 473,446 474,773 240,571 460,510 465,745 485,300 Category: CAPITAL OUTLAY 4510 - BUILD & STRUC 0 35,278 0 0 0 0 4530 - MACH & EQUIPMENT 12,703 41,975 8,017 70,000 10,000 10,000 City of Cottage Grove Annual Budget Fund 255 - River Oaks Golf Course Detail of Expenditures-Program 2140 Total Category: PERSONAL SERVICES 142 2023 2024 2025 YTD 2025 2026 2027 Actual Actual as of 6/30 Budget Budget Budget Department: 56 - CLUBHOUSE City of Cottage Grove Annual Budget Fund 255 - River Oaks Golf Course Detail of Expenditures-Program 2140 Total Category: CAPITAL OUTLAY 12,703 77,252 8,017 70,000 10,000 10,000 Total Department: 56 - CLUBHOUSE 1,170,757 1,297,353 591,822 1,215,970 1,166,955 1,215,160 143 EQUIPMENT REPLACEMENT Department Overview Equipment Replacement funds the purchase of City equipment and vehicles which cost more than $5,000 and have an estimated life greater than 5 years. Financing is provided through General Fund transfers and the property tax levy. Equipment has been partially funded with equipment certificates in 2023 through 2025 in order to reduce the property tax levy impact. Starting in 2026, the equipment in this fund will be funded solely with the General Fund transfers and the property tax levy. Mission Statement To provide for a systematic method of replacing equipment and vehicles by setting aside reserve funds in anticipation of future expenses. 2024-2025 Department Accomplishments • Updated ten-year equipment replacement schedule. • Evaluated the return on investment of leasing certain city vehicles. 2026 Department Goals • Evaluate cost effectiveness of police assigned squad program. • Transition from financing equipment with equipment certificates and property tax levy to a property tax levy. 2026 Capital Outlay Description Unit to Replace Department Budgeted Amount Vehicle for police 21-1247-13 Police $55,000 Vehicle for police 21-1839-14 Police 55,000 Assigned squad cars (3) Squad Cars Police 254,200 Garbage truck 41-6003-14 Parks 165,000 Sign truck 32-1101-07 Signs 220,000 Forestry aerial service truck 36-6009-07 Forestry 210,000 Blower for new tractor 41 Parks 14,000 Tractor 34-8710-18 Snow 100,000 Utility vehicle with attachments 31-8409-16 Streets 255,000 Dump Truck Single Axle 31-4001-10 Streets 360,000 Gator 41-8704-05 Parks 35,000 Loader and wing 31-8002-91 Streets 345,000 Ambulance (Interfund Loan to EMS) EMS 300,000 Total $2,368,200 144 2023 2024 2025 2025 2026 2027 Actual Actual Estimated Budget Budget Budget Fund: 210 - EQUIPMENT REPLACEMENT Category: REVENUE 3011 - CURRENT PROP TAX 0 317,163 321,000 321,000 927,700 927,700 3808 - BOND INVESTMENT INTEREST 0 8,310 0 0 0 0 3810 - INVEST INTEREST 81,801 43,716 35,000 5,000 400 400 3813 - SALE OF GOODS 9,025 22,632 20,000 20,000 20,000 20,000 3816 - REFUND & REIMBRS 0 352 0 0 0 0 3899 - TRANSFER IN 418,837 52,900 0 0 0 0 3960 - BOND ISSUANCE 0 434,841 1,838,400 1,920,000 1,655,000 0 3963 - OTHER FIN SOURCE-BOND PREMIUM 0 67,942 164,455 0 0 0 509,663 947,856 2,378,855 2,266,000 2,603,100 948,100 Category: EXPENDITURES 4200 - COMMODITIES 9,307 47,890 0 0 0 0 4500 - CAPITAL OUTLAY 513,662 1,759,801 2,816,500 2,674,500 2,068,200 1,417,900 4600 - OTHER FINANCING USES 0 2,783 32,855 38,400 0 0 4999 - TRANSFERS 0 0 0 0 300,000 0 Total Category: EXPENDITURES 522,969 1,810,474 2,849,355 2,712,900 2,368,200 1,417,900 FUND BALANCE, BEGINNING YEAR 1,635,867 1,622,561 759,943 759,943 289,443 524,343 NET INCREASE (DECREASE)(13,306)(862,618)(470,500)(446,900)234,900 (469,800) FUND BALANCE, END OF YEAR 1,622,561 759,943 289,443 313,043 524,343 54,543 City of Cottage Grove Annual Budget Fund 210 - Equipment Replacement Summary of Revenues & Expenditures Total Category: REVENUE 145 2023 2024 2025 2025 2026 2027 Actual Actual Estimated Budget Budget Budget Department: 00 - EQUIPMENT REPLACEMENT Category: COMMODITIES 4280 - CAPITAL OUTLAY <$5,000 9,307 47,890 0 0 0 0 Total Category: COMMODITIES 9,307 47,890 0 0 0 0 Category: CONTRACTUAL SERVICES Total Category: CONTRACTUAL SERVICES 0 0 0 0 0 0 Category: CAPITAL OUTLAY 4520 - FURN & OFF EQUIP 0 0 0 0 0 0 4530 - MACH & EQUIPMENT 513,662 1,759,801 2,816,500 2,674,500 2,068,200 1,417,900 Total Category: CAPITAL OUTLAY 513,662 1,759,801 2,816,500 2,674,500 2,068,200 1,417,900 Category: OTHER FINANCING USES 4621 - BOND ISSUANCE COSTS 0 2,783 32,855 0 0 0 4630 - OTHER PAYMENTS 0 0 0 38,400 0 0 Total Category: OTHER FINANCING USES 0 2,783 32,855 38,400 0 0 Category: TRANSFERS 4700 - TRANSFERS OUT 0 0 0 0 300,000 0 4701 - RESIDUAL EQUITY 0 0 0 0 0 0 Total Category: TRANSFERS 0 0 0 0 300,000 0 Total Department: 00 - EQUIPMENT REPLACEME 522,969 1,810,474 2,849,355 2,712,900 2,368,200 1,417,900 City of Cottage Grove Annual Budget Fund 210 - Equipment Replacement Detail of Expenditures-Program 9210 146