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2027 BUDGET

ANNUAL www.MinotND.gov

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2027 ANNUAL BUDGET

TABLE OF CONTENTS

CITY MANAGER’S LETTER OF TRANSMITTAL ELECTED OFFICIALS………………………………………………………………………………………………………………………………………………………… 1 ORGANIZATION CHART…………………………………………………………………………………………………………………………………………………… 2 MISSION AND VISION…………………………………………………………………………………………………………………………………………………… 3 BUDGET GUIDE………………………………………………………………………………………………………………………………………………………………… 5 COMPARISON OF TOTAL BUDGET BY FUND…………………………………………………………………………………………………………………… 13 COMPARISON OF PROPERTY TAX LEVY…………………………………………………………………………………………………………………………… 14 COMPARISON OF OPERATING BUDGETS BY SPENDING CATEGORY…………………………………………………………………………… 15 BUDGET SUMMARY………………………………………………………………………………………………………………………………………………………… 19

GENERAL FUND CITY COUNCIL……………………………………………………………………………………………………………………………………………………………… 36 CITY MANAGER……………………………………………………………………………………………………………………………………………………………… 38 HUMAN RESOURCES…………………………………………………………………………………………………………………………………………………… 40 CITY ATTORNEY…………………………………………………………………………………………………………………………………………………………… 42 FINANCE………………………………………………………………………………………………………………………………………………………………… 44 INFORMATION TECHNOLOGY……………………………………………………………………………………………………………………………………… 46 ASSESSOR………………………………………………………………………………………………………………………………………………………………… 48 POLICE ADMIN/PATROL/INVESTIGATIONS………………………………………………………………………………………………………………… 50 DISPATCH………………………………………………………………………………………………………………………………………………………………… 52 MUNICIPAL JUDGE………………………………………………………………………………………………………………………………………………………… 54 FIRE CONTROL……………………………………………………………………………………………………………………………………………………………… 56 COMMUNITY DEVELOPMENT………………………………………………………………………………………………………………………………………… 58 INSPECTION………………………………………………………………………………………………………………………………………………………………… 60 TRAFFIC………………………………………………………………………………………………………………………………………………………………… 62 ENGINEERING……………………………………………………………………………………………………………………………………………………………… 64 SHOP………………………………………………………………………………………………………………………………………………………………… 66 STREET………………………………………………………………………………………………………………………………………………………………… 68 PROPERTY MAINTENANCE…………………………………………………………………………………………………………………………………………… 70

ENTERPRISE FUNDS AIRPORT………………………………………………………………………………………………………………………………………………………………… 74 CEMETERY………………………………………………………………………………………………………………………………………………………………… 78 PARKING AUTHORITY…………………………………………………………………………………………………………………………………………………… 82 GARBAGE COLLECTION………………………………………………………………………………………………………………………………………………… 86 LANDFILL………………………………………………………………………………………………………………………………………………………………… 88 STORM SEWER …………………………………………………………………………………………………………………………………………………………… 92 WATER PLANT……………………………………………………………………………………………………………………………………………………………… 94 WATER DISTRIBUTION………………………………………………………………………………………………………………………………………………… 96 SEWAGE PUMPING……………………………………………………………………………………………………………………………………………………… 100 UTILITY BILLING…………………………………………………………………………………………………………………………………………………………… 102 RENAISSANCE PARKING RAMP…………………………………………………………………………………………………………………………………… 106 CENTRAL PARKING RAMP…………………………………………………………………………………………………………………………………………… 108

2027 ANNUAL BUDGET

TABLE OF CONTENTS SPECIAL REVENUE FUNDS PUBLIC TRANSPORTATION…………………………………………………………………………………………………………………………………………… 112 LIBRARY………………………………………………………………………………………………………………………………………………………………… 116 NAWS BIOTA PLANT……………………………………………………………………………………………………………………………………………………… 120 FLOOD CONTROL MAINTENANCE………………………………………………………………………………………………………………………………… 124 EMERGENCY FUND………………………………………………………………………………………………………………………………………………………… 128 CENTRAL DAKOTA METROPOLITAN PLANNING ORGANIZATION………………………………………………………………………………… 130 SALES TAX - TAX RELIEF, ECONOMIC DEVELOPMENT, IMPROVEMENTS & FLOOD CONTROL - FIRST PENNY………………………………………………………………………………………………………... 133

SALES TAX - TAX RELIEF, INFRASTRUCTURE, COMMUNITY FACILITIES/FLOOD CONTROL & NAWS - SECOND PENNY……………………………………………………………………………………….…. 135 COMMUNITY DEVELOPMENT BLOCK GRANT - ENTITLEMENT…………………………………………………………………………………… 138

DEBT SERVICE FUND DEBT RETIREMENT……………………………………………………………………………………………………………………………………………………… 142

CAPITAL PROJECT FUNDS CAPITAL INFRASTRUCTURE………………………………………………………………………………………………………………………………………… 145 CAPITAL EQUIPMENT…………………………………………………………………………………………………………………………………………………… 147 CAPITAL FLOOD CONTROL…………………………………………………………………………………………………………………………………………… 149

PAY PLAN SCHEDULE OF ANNUAL SALARY RANGES…………………………………………………………………………………………………………………… 151 JOB CLASSES BY GRADE AND STEP…………………………………………………………………………………………………………………………… 156

APPROPRIATION ORDINANCE AND RESOLUTIONS ANNUAL BUDGET ORDINANCE…………………………………………………………………………………………………………………………………… 161 ALCOHOL LICENSE FEE RESOLUTION………………………………………………………………………………………………………………………… 163 AIRPORT RATES AND FEES RESOLUTION…………………………………………………………………………………………………………………… 165 CEMETERY RATES AND FEES RESOLUTION………………………………………………………………………………………………………………… 173 PERMIT FEE RESOLUTION…………………………………………………………………………………………………………………………………………… 175 GARBAGE, LANDFILL, WATER, SANITARY SEWER AND STORM SEWER RESOLUTION……………………………………………… 177 ENGINEERING FEE RESOLUTION………………………………………………………………………………………………………………………………… 183 APPENDIX I - STATE AUDITOR'S REQUIREMENTS APPENDIX II - VEHICLE AND EQUIPMENT REPLACEMENT LISTS

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188 192

OTHER ELECTED OFFICIAL Ashley Beall | Municipal Judge

2027 ANNUAL BUDGET 1

Utilities Director

J. Sorenson

Organizational Chart Residents of the City of Minot

City Council

T. Joyce

Assessor

R. Kamrowski

City Manager

Police

M. Frye

S. Stalheim

Fire

K. Kronschnabel

City Attorney

Vacant

City Engineer L. Meyer

Assistant City Manager

B. Banfill

Public Works Operations Director

Library Director

J. Pikka (Reports directly to Library Board)

Airport Director

J. Eckman

Municipal Court

K. Beck

Human Resources

Finance Director

D. Lakefield

Community Development Director

B. Billingsley

BUDGET GUIDE OVERVIEW The City of Minot offers the readers this budget guide to assist in the use and understanding of the City’s Annual Budget. The annual budget serves as a policy document, a financial plan, an operation guide, and a communication device for the City's operations.

BUDGET SECTIONS The annual budget is organized into the following sections: 

Letter of Transmittal



Budget Guide



Budget Summary



Source and Use of Fund Statements



Pay Plan



Ordinance and Resolution

LETTER OF TRANSMITTAL The letter of transmittal is the City’s Manager’s message to the Mayor and City Council members highlighting significant changes in the annual budget. It also provides the reader with a brief synopsis of the total budget.

BUDGET GUIDE This section is intended to provide the reader a summary of the budget document and inform the user of the City’s financial and budget policies.

BUDGET SUMMARY This section contains the budget summary, rates and fees, outstanding debt, new personnel requests and employee pay/benefits as well as a breakdown of budgeted cash reserves.

SOURCE AND USE OF FUND STATEMENTS This section is organized by fund type and contains a schedule of estimated revenues and appropriations for each City fund, including the General Fund, Enterprise Funds, Special Revenue Funds, Debt Service Fund, and Capital Project Funds. Internal Service and Fiduciary Funds have no budgeted revenues or expenditures.

PAY PLAN This section provides detailed information on the 2027 annual pay and classification plan as approved by the Minot Civil Service Commission. Information includes detailed grade and steps, occupational job families and job classes, and the number of positions included in the 2027 annual budget. 2027 ANNUAL BUDGET 5

ORDINANCE AND RESOLUTION This section provides the signed budget ordinance as approved by the City Council as well as any signed resolutions for changes in rates, charges or fees.

APPENDIX I – STATE AUDITOR’S OFFICE REQUIREMENTS This section provides the required information to be in compliance with North Dakota Century Code 40-40 regarding municipal budget law and 57-15 regarding intern fund and determination of levy.

APPENDIX II – VEHICLE AND EQUIPMENT REPLACEMENT LISTS This section provides the anticipated vehicle and equipment replacements for the 2027 budget by department.

THE CITY ORGANIZATION The City of Minot, incorporated on July 16, 1887, is located in the north central part of North Dakota. The City currently occupies a land area of approximately 27.77 square miles and serves a population of approximately 47,440. Located twelve miles north of the City, and a definite part of the community, is one of the nation's largest Air Force bases. The economic impact of the Minot Air Force Base on the City during 2025 was over $956.7 million. The Minot Air Force Base had nearly $73.3 million in construction, services and other expenditures. Minot Air Force Base serves as the home for over 11,272 active duty personnel and their dependents. Many of the personnel assigned to the base choose to reside in the City during their tour of duty and after their discharge. The relationship between the citizens of Minot and the citizens of the base is one of cooperation and friendliness. The City of Minot is a home rule city and adopted its home rule charter on November 7, 1972. Minot operates under a “modern council” form of government and a council-manager plan. The City Council is comprised of the mayor and six council members. The mayor is elected, at large, to serve a four-year term; council members serve four-year staggered terms, with three council members elected, at large, every two years. Among other things, the City Council is responsible for passing ordinances, establishing policies, adopting the budget, appointing committees, confirming the appointments of department heads, and hiring the City Manager. The City Manager is responsible for carrying out the City Council’s policies and ordinances, and for overseeing the dayto-day operations of the City government. The City provides a full range of services contemplated by statute or charter. This includes police and fire protection, the construction and maintenance of highways, streets, and other infrastructure, sanitation, planning and community development, water, sewer, and storm sewer, cemetery, airport, two parking ramps located in downtown Minot and general administrative services necessary to serve the citizens of the City. The City is empowered to levy a property tax on real property located within its boundaries. It is also empowered by state statute to extend its corporate limits by annexation, which occurs periodically when deemed appropriate by the City Council. Minot’s centralized location in North America and its high-quality transportation make it an attractive site for both businesses and manufacturers. The sales tax base, the oil industry, and construction are all factors that build a solid foundation for business and industry to enjoy greater productivity and profitability.

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Sales Tax Collections 2021 23,141,014 2022 25,588,350 2023 26,440,643 2024 27,808,704 2025 27,086,520

Property Tax Levied 2022 26,137,235 2023 27,186,821 2024 28,520,411 2025 24,068,032 2026 20,100,754

The financial position of the City remains sound with management continuing to administer the financial policies established by the City Council in a prudent and effective manner.

BASIS OF ACCOUNTING AND BUDGETING The City’s accounting and budgeting records for all governmental funds are maintained on the modified accrual basis. This method recognizes revenues when they are measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues available if they are collected within 30 days of the end of the fiscal year. The proprietary funds are accounted and budgeted for using the full accrual basis. Under this method, revenues are recognized when they are earned and expenses are recognized when they are incurred. The Annual Comprehensive Financial Report (ACFR) shows the status of the City’s finances on a basis of Generally Accepted Accounting Principles (GAAP). The ACFR is posted to the City’s website at the following link: https://www.minotnd.gov/Archive.aspx?AMID=40.

FUND STRUCTURE A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, similar to other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Each fund is considered a separate accounting entity. All of the funds of the City can be divided into three fund types: governmental funds, proprietary funds, and fiduciary funds. Governmental funds account for essentially the same functions reported as governmental activities in the government-wide financial statements. The governmental fund statements provide a detailed short-term view of the government operations and the basic services it provides, and are reported on the modified accrual basis of accounting which focuses on available spendable resources. This allows the reader to evaluate the City’s short-term financing requirements. Because the focus of governmental funds is narrower than the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate the comparison between the governmental funds and the government-wide financial statements. The City of Minot maintains 23 individual governmental funds. The City presents separate information in the governmental fund balance sheet and statement of revenues, expenditures, and changes in fund balances for the general fund, and the following major funds: debt service, capital infrastructure and capital flood control. Data from the other governmental funds are combined in a 2027 ANNUAL BUDGET 7

single, aggregate presentation. Combining statements provide individual fund data for each of these non-major governmental funds. The City of Minot adopts an annual budget for all governmental funds. The City maintains two types of proprietary funds, enterprise and internal service. Enterprise funds report activities that charge for services provided to outside customers. The enterprise funds are business-type activities in the government-wide statements. The City uses enterprise funds to account for its airport, sanitation, water, sewer and storm sewer, as major funds, and its cemetery, parking authority operation, and parking ramps operations, as non-major funds. Internal Service funds report activities that provide supplies and services to other City programs and activities. The City of Minot uses internal service funds to account for its central garage and the self-funded insurance program. Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. Proprietary fund statements provide the same type of information as the government-wide statements, only in more detail. The City combines both internal service funds in a single, aggregate presentation in the proprietary fund financial statements. The City provides individual fund data for the non-major proprietary funds in the form of combining statements. Individual fund data for the internal service funds are also in the form of combining statements. Fiduciary funds account for resources held for the benefit of parties outside the government. The City is a trustee for its employees’ pension and other post-employment benefit plans. It is also responsible for other assets held on behalf of others. The City is responsible for ensuring the assets reported in these funds are used for their intended purpose. The City reports fiduciary activities in separate Statements of Fiduciary Net Position and Changes in Fiduciary Net Position. These activities have been excluded from the City’s other financial statements since the City cannot use these assets to finance its operations. The accounting used for fiduciary funds is similar to proprietary funds.

FINANCIAL POLICIES BUDGET POLICIES   



The City Council shall adopt a structurally balanced budget for the upcoming fiscal year. The annual budget is presented in accordance with Generally Accepted Accounting Principles (GAAP). The budget is prepared by fund, by department within each fund, and by line item within each department. The legal level of budgetary control is at the fund level. The management of the City of Minot has the authority to exceed line items or departments budgets as long as the fund appropriations are not exceeded. City Council approval is required for (a) the transfer of appropriations from one fund to another fund or the addition of line items within a fund or both and (b) an increase in the aggregate total of appropriations in order to reflect changes in financial circumstances. Financial control systems shall be in place to monitor compliance within the adopted budget, including the use of monthly and quarterly reporting.

REVENUE POLICIES The City will use its best efforts to collect past due revenues. These efforts may include internal and external processes. Uncollectible revenues will be considered on a case-by-case basis, and decisions related to write-offs will be brought to the Finance department as deemed appropriate. 2027 ANNUAL BUDGET 8

The City will establish all user charge fees at a level related to the full cost (operating, direct, indirect and capital) of providing the service. The City will review fees during the annual budget process.

EXPENDITURE POLICIES The City shall operate on a current funding basis. Expenditures shall be budgeted and controlled so as not to exceed current revenues plus the planned use of fund balance accumulated through prior years. The City shall make every effort to maximize any discounts offered by creditors/vendors. Staff shall follow applicable procurement policies and use competitive bidding to attain the best possible price on goods and services.

RESERVE POLICIES All funds must maintain an operating reserve equivalent to 1/12 of the annual budget for that fund per City ordinance. The purpose of this ordinance is to maintain an adequate level of fund balance to provide for large future expenditures, cash flow requirements and contingencies. The City strives to maintain a 3/12 operating reserve in all operating funds.

FUND BALANCE CATEGORIES Nonspendable is a component of fund balance that includes only amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Restricted fund balance represents a portion of fund balance that reflects constraints placed on the use of resources (other than nonspendable items) that are either: (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. Committed fund balance includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision-making authority (the City Council), the vote of the citizens, or the wishes of a donor or third party. The formal action required to be taken to establish, modify or rescind a fund balance commitment is a majority vote by the City Council. Assigned fund balance represents amounts constrained by the government’s intent to be used for specific purposes, but neither restricted nor committed. The City Council has the authority to assign amounts to a specific purpose via an ordinance or resolution. Unassigned fund balance represents residual classification for the general fund. This classification represents fund balance not assigned to other funds and not restricted, committed, or assigned to specific purposes within the general fund. The general fund should be the only fund that reports a positive unassigned fund balance amount. In other governmental funds, if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned to those purposes, it would be necessary to report a negative unassigned fund balance. In the event the fund balance exceeds the minimum requirements equal to one month’s average expenditures for the budget year, the excess may be utilized for any lawful purpose approved by City Council. The first priority is to utilize the restricted before unrestricted fund balance when both are available. Committed funds will be considered spent first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classification could be used like assigned or unassigned. In order to minimize the long term effect of such use, the excess shall be appropriated to fund one time expenditures or expenses which do not result in 2027 ANNUAL BUDGET 9

recurring operating costs, or other onetime costs including the establishment of or increase in legitimate restriction or commitment of fund balance/retained earnings in other funds. The emergency levy fund is established and updated through the annual budget process with the budget ordinance approval by the City Council. The fund objective is to keep the cash balance around the value of three mills. The funds may be spent for overtime along with associated benefits or operation expenditures not predictable in the budget.

INVESTMENT POLICIES It is the policy of the City of Minot to invest public funds in a manner which will provide maximum security with the highest investment return while meeting the daily cash flow demands of the City and conforming to all state and local statutes governing the investment of public funds. North Dakota state statute authorizes municipalities to invest their surplus funds in: a) bonds, treasury bills and notes, or other securities that are a direct obligation of, or an obligation insured or guaranteed by, the Treasury of the United States, or its agencies, instrumentalities, or organizations created by an act of Congress; b) securities sold under agreements to repurchase written by a financial institution in which the underlying securities for the agreement to repurchase are of a type listed above; c) certificates of deposit fully insured by the federal deposit insurance corporation or by the state; d) certificates of deposit, savings deposits, or other deposits fully insured or guaranteed by the federal deposit insurance corporation and placed for the benefit of the public depositor by a public depository through an appropriate deposit placement service as determined by the commissioner of financial institutions; e) State and local securities: (1) any security that is a general obligation of any state or local government with taxing powers and is rated in the highest three categories by a nationally recognized rating agency; (2) an obligation of the state housing finance agency that is rated in the highest two categories by a nationally recognized rating agency; (3) any security that is a general obligation of a school district and is rated in the highest two categories by a nationally recognized rating agency; (4) obligations of this state and general obligations of its political subdivisions; f) commercial paper issued by a United States corporation rated in the highest quality category by at least two nationally recognized rating agencies and matures in two hundred seventy days or less. The Pension Trust Funds are authorized to invest all or part of their surplus funds in other investments by selecting a funding agent or agents to hold and invest such funds for the board and such funds shall be placed for investment only with a firm or firms whose primary endeavor is money management.

DEBT POLICIES 



The City will strive to maintain its high bond rating, currently Aa2 for general obligation and refunding bonds and Aa3 for sales tax revenue bonds. The City will receive credit ratings on all its bond issuances. Management will consider and research all available funding options prior to the issuance of any new debt.

CAPITAL ASSET POLICIES Capital assets, which include land, infrastructure assets (e.g., roads, bridges, and similar items), buildings, equipment, intangibles, and books, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets, other than infrastructure assets, are defined as assets with an initial, individual cost of $10,000 or more and an estimated useful life in excess of one year.

2027 ANNUAL BUDGET 10

Accordingly, the amounts spent for the construction or acquisition of infrastructure assets are capitalized and reported in the government-wide financial statements regardless of their amount. Capital assets are valued at historical or estimated historical cost if actual historical cost is not available. Donated capital assets are valued at acquisition value on the date donated. Additions or improvements that significantly add value to an asset such as extending the useful life of an asset or increasing capacity or efficiency are capitalized. Other costs for repairs and maintenance are expensed as incurred.

BUDGET PROCESS PREPARATION Every year, the City of Minot prepares an annual budget. The City operates on a calendar year fiscal cycle. The budget process is a comprehensive effort coordinated by the Finance Department under the direction of the Finance Director and involves input from each department director and the City Manager. Once a preliminary budget has been assembled, it is presented to the City Council for discussion. The budget process is a year long event. Starting in January, departments start to prepare and develop the five-year capital improvement plan where they forecast any capital infrastructure needs and rank them accordingly. In April-May, the Finance Department begins to work on revenue estimates, utility estimates, etc. and opens budget entry to all departments so they can begin forecasting expenditures. During this same time period, the Human Resources department is completing the pay plan and classification study and preparing for the Civil Service Commission meeting. In June, the Civil Service Commission meets to approve the annual pay plan. Departments conducted budget tours with the City Council to present upcoming budget requests and challenges. The preparation of the 2027 budget required each department to submit a -3% budget for their operating accounts.

ADOPTION The proposed budget, pay plan, tax levies, and fees and charges are presented to the City Council during the first scheduled meeting in August and is made available on the City’s website. At the second Council meeting in August, the City Manager and department directors are available for any questions from the Council on the proposed budget. The second scheduled Council meeting in September is the public hearing on the budget and the first reading of the budget ordinance to hear any protests or objections to the items or amounts set forth in the proposed budget. The first meeting in October is the final adoption of the budget and the second reading of the budget ordinance.

IMPLEMENTATION The fiscal year begins January 1. The budget document is compiled and made available on the City’s website. Hard copies are distributed to all City Council members as well as department users. Department directors are responsible for managing their budget throughout the duration of the year.

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2027 ANNUAL BUDGET 12

COMPARISON OF THE TOTAL BUDGET BY FUND 2026 BUDGET GENERAL FUND

71,195,637

2027 BUDGET $

63,300,961

DOLLAR CHANGE $

% CHANGE

(7,894,676)

-11.09%

ENTERPRISE FUNDS AIRPORT CEMETERY PARKING AUTHORITY SANITATION WATER, SEWER, AND STORM SEWER PARKING RAMPS

24,866,535 613,164 33,619 7,228,169 36,331,537 207,262

20,125,041 506,039 37,151 8,085,752 43,659,958 195,252

(4,741,494) (107,125) 3,532 857,582 7,328,421 (12,009)

-19.07% -17.47% 10.51% 11.86% 20.17% -5.79%

SPECIAL REVENUE FUNDS PUBLIC TRANSPORTATION LIBRARY NAWS BIOTA PLANT FLOOD CONTROL MAINTENANCE EMERGENCY FUND CENTRAL DAKOTA MPO CDBG ENTITLEMENT

2,081,350 2,228,823 1,908,696 754,907 80,848 633,418 315,990

2,187,120 2,203,027 3,209,543 792,026 698,443 286,456

105,770 (25,795) 1,300,847 37,119 (80,848) 65,026 (29,534)

5.08% -1.16% 68.15% 4.92% 100.00% 100.00% 100.00%

DEBT SERVICE FUND DEBT RETIREMENT

6,981,968

6,547,472

(434,496)

-6.22%

CAPITAL PROJECT FUNDS CAPITAL INFRASTRUCTURE CAPITAL EQUIPMENT CAPITAL FLOOD CONTROL TOTAL OPERATIONS

10,500,000 1,765,623 8,890,000 176,617,545

15,597,000 1,469,251 8,890,000 177,790,493

5,097,000 (296,373) 1,172,948

48.54% -16.79% 0.00% 0.66%

OTHER FUNDS SALES TAX SALES TAX FLOOD CONTROL SALES TAX NAWS

15,236,716 14,395,857 10,011,086

16,393,870 14,690,375 9,108,969

1,157,154 294,518 (902,117)

7.59% 2.05% -9.01%

$ 216,261,205

$ 217,983,707

1,722,503

0.80%

2027 ANNUAL BUDGET 13

COMPARISON OF PROPERTY TAX LEVY THE 2026 PROPERTY TAX LEVY WAS $20,100,754. THE TAXABLE VALUATION FOR THAT BUDGET WAS $255,711,630 (FINAL WAS $257,693,724) AND PRODUCED A MILL LEVY OF 78.61. THE TAXABLE VALUATION FOR 2027 IS ESTIMATED AT $269,341,605. THE PROPERTY TAX LEVY OF $23,201,105 WILL PRODUCE A MILL LEVY OF 86.14. 2026 LEVY

2026 MILLS

GENERAL FUND - 1601 GENERAL FUND - 1601 E911 AIRPORT - 1606 CEMETERY - 1614 PUBLIC TRANSPORTATION - 1638 LIBRARY - 1613 CAPITAL EQUIPMENT - 1624 TOTAL OPERATIONS

$ 14,907,466 965,560 408,066 226,126 577,523 2,037,662 19,122,403

58.30 3.78 1.60 0.88 2.26 7.97 74.78

DEBT RETIREMENT GENERAL OBLIGATION BONDS - 1621 DEBT RETIREMENT SPECIAL ASSESSMENT BONDS - 1623 GRAND TOTAL

944,254 34,097 $ 20,100,754

3.69 0.13 78.61

DOLLAR CHANGE LEVY CHANGE

2027 LEVY $

2027 MILLS

18,783,556 778,919 100,000 92,847 444,245 1,831,184 390,000 22,420,751

69.74 2.89 0.37 0.34 1.65 6.80 1.45 83.24

745,559 34,795 23,201,105

2.77 0.13 86.14

3,100,351 7.53

2027 ANNUAL BUDGET 14

COMPARISON OF OPERATING BUDGETS BY SPENDING CATEGORY 2026 BUDGET 41100 - REGULAR EMPLOYEES 41200 - TEMP & PART-TIME EMPLOYEES 41300 - OVERTIME TOTAL SALARIES

34,495,202 932,254 1,316,373 36,743,829

2027 BUDGET $

34,655,563 714,299 1,287,046 36,656,908

DOLLAR CHANGE $

% CHANGE

160,361 (217,954) (29,327) (86,921)

0.46% -23.38% -2.23% -0.24%

42100 - ER'S HEALTH INSURANCE 42110 - ER'S LIFE INSURANCE 42200 - ER'S SOCIAL SECURITY 42210 - ER'S MEDICARE 42300 - ER'S PENSION 42310 - ER'S DEF CONTRIBUTION 42320 - ER'S NDPERS 42400 - TUITION REIMBURSEMENTS 42500 - UNEMPLOYMENT COMP 42600 - WORKERS' COMPENSATION INSUR 42610 - CITY MANAGER PAY PLAN 42700 - ER'S ST DISABILITY INS 42900 - ER'S LT DISABILITY INS TOTAL BENEFITS

7,057,982 23,058 159,887 480,987 5,566,566 411,736 2,013,292 8,000 16,037 241,818 17,061 299,445 143,222 16,439,091

7,057,952 58,480 122,305 479,944 6,444,174 525,270 2,048,125 25,000 16,678 252,208 299,549 106,860 17,436,545

(30) 35,422 (37,582) (1,043) 877,608 113,534 34,833 17,000 641 10,390 (17,061) 104 (36,362) 997,454

0.00% 153.62% -23.51% -0.22% 15.77% 27.57% 1.73% 212.50% 4.00% 4.30% -100.00% 0.03% -25.39% 6.07%

43020 - ATTORNEYS 43030 - AUDITORS 43040 - CONSULTANTS 43050 - ENGINEERS 43060 - MONITORING 43100 - ELECTIONS 43200 - PROFESSIONAL TESTING 43300 - OTHER PROFESSIONAL SERVICES 43900 - MEMBERSHIPS & ASSOCIATIONS TOTAL PROFESSIONAL AND TECHNICAL SERVICES

91,500 81,948 1,112,488 25,000 135,946 7,500 21,160 495,032 92,972 2,063,547

75,508 80,310 1,174,136 50,000 213,004 15,162 603,881 95,366 2,307,367

(15,992) (1,638) 61,648 25,000 77,058 (7,500) (5,998) 108,849 2,394 243,820

-17.48% -2.00% 5.54% 100.00% 56.68% -100.00% -28.35% 21.99% 2.57% 11.82%

44110 - WATER, SEWER, GARBAGE UTILITY 44200 - CLEANING AND RESTORATION 44210 - THIRD PARTY DISPOSAL 44220 - THIRD PARTY SNOW REMOVAL 44240 - THIRD PARTY LAWN & GROUNDS 44250 - ONE-CALL SERVICES 44260 - ARFF AIRPORT EXPENSES 44320 - STRUCTURE RPR & MTCE 44321 - PLUMBING SYSTEM RPR & MTCE 44322 - HVAC RPR & MTCE 44323 - ELECTRICAL RPR & MTCE 44324 - ELEVATOR RPR & MTCE 44325 - PEST CONTROL RPR & MTCE 44326 - IRRIGATION/GROUNDS RPR & MTCE 44327 - SECURITY SYSTEM RPR & MTCE 44330 - VEHICLE & EQUIPMENT REPAIR 44340 - POUND SERVICES AGMTS 44341 - NAWS DISTRIBUTION O&M 44342 - NAWS DISTRIBUTION REM 44343 - NAWS WATER SUPPLY 44350 - IT MTCE & REPAIR AGREEMTS 44360 - NUISANCE ABATEMENT 44370 - SIGNS & MARKERS 44381 - AIRSIDE WILDLIFE MGMT 44382 - AIRSIDE RUNWAY MTCE 44383 - AIRSIDE ELECTRICAL MTCE 44384 - AIRSIDE CHEMICALS, SEED, TESTS

85,283 352,130 70,028 316,794 15,210 343,102 952,409 16,653 482,491 117,212 46,536 19,682 2,600 88,971 1,668,121 200,000 332,000 553,000 842,400 1,550,837 77,400 20,000 2,000 121,000 10,000 43,000

83,813 500 432,597 70,028 310,417 14,850 368,277 926,150 21,649 234,794 109,967 47,327 22,438 1,600 109,640 1,681,138 450,000 341,960 569,590 949,000 1,607,774 68,000 20,000 2,000 134,000 10,000 43,200

(1,470) 500 80,467 (6,377) (360) 25,175 (26,259) 4,996 (247,697) (7,245) 791 2,756 (1,000) 20,670 13,017 250,000 9,960 16,590 106,600 56,937 (9,400) 13,000 200

-1.72% 22.85% 0.00% -2.01% -2.37% 7.34% -2.76% 30.00% -51.34% -6.18% 1.70% 14.00% -38.46% 23.23% 0.78% 125.00% 3.00% 3.00% 12.65% 3.67% -12.14% 0.00% 0.00% 10.74% 0.00% 0.47%

2027 ANNUAL BUDGET 15

COMPARISON OF OPERATING BUDGETS BY SPENDING CATEGORY 2026 BUDGET 44385 - AIRSIDE GRASS SEED 44386 - AIRSIDE WATER TEST 44387 - AIRSIDE FUEL FARM 44388 - AIRSIDE SHOP MATERIALS 44389 - AIRSIDE JET BRIDGE 44400 - RENTALS TOTAL PURCHASED PROPERTY SERVICES

1,339 25,000 57,000 62,400 1,352,279 9,826,876

2027 BUDGET $

200 1,400 40,000 62,000 42,400 1,429,890 10,206,600

DOLLAR CHANGE $

% CHANGE

200 61 15,000 5,000 (20,000) 77,612 379,725

4.56% 60.00% 8.77% -32.05% 5.74% 3.86%

44501 - WATERMAIN MAINTENANCE 44502 - SEWER REHAB MAINTENANCE 44503 - STORM SEWER MAINTENANCE 44504 - STREETS ALLEYS & ROAD MTCE 44505 - SIGNALS & LIGHTING 44506 - SIDEWALKS CURB & GUTTERS 44507 - WATER WELL MAINTENANCE 44508 - STREET MAINTENANCE 44509 - LEVEE MAINTENANCE TOTAL INFRASTRUCTURE MAINTENANCE SERVICES

1,726,708 1,220,000 700,000 1,070,000 475,350 1,470,615 294,297 10,000,000 350,000 17,306,970

1,726,000 1,200,000 700,000 1,178,100 125,000 550,000 234,297 9,100,000 350,000 15,163,397

(708) (20,000) 108,100 (350,350) (920,615) (60,000) (900,000) (2,143,573)

-0.04% -1.64% 0.00% 10.10% -73.70% -62.60% -20.39% -9.00% 0.00% -12.39%

45201 - GENERAL LIABILITY INSURANCE 45202 - BUILDING & CONTENTS INSUR 45203 - AUTOMOTIVE INSURANCE 45204 - INLAND MARINE INSURANCE 45205 - COVERAGE FOR FLOOD INSURANCE 45206 - STORAGE TANK LIABILITY 45207 - CYBER SECURITY INSURANCE 45300 - TELEPHONE SERVICES 45400 - ADVERTISING 45800 - TRAVEL COSTS 45900 - EDUCATION & TRAINING 45920 - WEARING APPAREL 45930 - TOOL ALLOWANCE 45940 - TOWING 45950 - BANKING & CREDIT CARD FEES 45951 - COLLECTION FEES 45960 - PRISONER CARE 45970 - POSTAGE/SHIPPING 45990 - MAFB METER TOTAL OTHER PURCHASED SERVICES

260,225 271,209 216,224 39,762 48,117 1,327 25,951 317,311 92,049 293,144 300,779 104,324 8,100 31,000 591,726 22,520 140,000 146,810 1,180 2,911,757

299,912 228,404 220,875 37,029 47,201 1,313 25,992 302,311 80,871 242,449 263,666 112,476 23,800 32,000 408,527 20,936 130,000 166,269 1,180 2,645,210

39,687 (42,805) 4,651 (2,733) (916) (14) 41 (15,000) (11,178) (50,695) (37,113) 8,152 15,700 1,000 (183,199) (1,584) (10,000) 19,459 (266,547)

15.25% -15.78% 2.15% -6.87% -1.90% -1.03% 0.16% -4.73% -12.14% -17.29% -12.34% 7.81% 193.83% 3.23% -30.96% -7.03% -7.14% 13.25% 0.00% -9.15%

2027 ANNUAL BUDGET 16

COMPARISON OF OPERATING BUDGETS BY SPENDING CATEGORY 2026 BUDGET 46101 - DPMT MATERIALS & SUPPLIES 46102 - FURNITURE & EQUIPMENT 46103 - COPIER & PRINTER SUPPLIES 46104 - CANINE CARE & SUPPLIES 46105 - CLEANING SUPPLIES 46106 - EMPLOYEE AWARDS 46107 - FOAM & CHEMICALS 46108 - AMMUNITION & TARGETS 46109 - WATER METERS 46110 - WATER TREATMENT SUPPLIES 46112 - CUTTING EDGES & BROOMS 46114 - CRIME INVESTIGAT & BUY MONEY 46115 - FLEET LABOR 46117 - SIGNS & MARKERS 46119 - COMMUNITY OUTREACH 46120 - SIGNALS & LIGHTING 46210 - NATURAL GAS 46220 - ELECTRICITY 46230 - PROPANE 46240 - GENERATOR FUEL 46261 - DIESEL 46262 - UNLEADED 46300 - SAND & SALT 46400 - BOOKS & SUBSCRIPTIONS TOTAL SUPPLIES

1,264,564 489,521 53,344 16,000 44,807 13,500 10,600 32,000 91,155 2,657,562 70,000 2,500 111,000 70,500 12,000 213,500 393,799 3,460,811 61,400 1,500 936,732 341,746 225,000 347,225 10,920,765

2027 BUDGET $

994,233 327,904 57,453 19,000 54,233 10,000 7,100 32,000 91,155 2,244,541 70,000 1,000 108,000 73,000 100,000 435,694 4,256,679 61,415 922,636 363,329 200,000 318,562 10,747,934

DOLLAR CHANGE $

% CHANGE

(270,331) (161,617) 4,108 3,000 9,426 (3,500) (3,500) (413,020) (1,500) (3,000) 2,500 (12,000) (113,500) 41,895 795,868 15 (1,500) (14,095) 21,583 (25,000) (28,663) (172,832)

-21.38% -33.02% 7.70% 18.75% 21.04% -25.93% -33.02% 0.00% 0.00% -15.54% -60.00% -2.70% 3.55% -100.00% -53.16% 10.64% 23.00% 0.02% -100.00% -1.50% 6.32% -11.11% -8.25% -1.58%

47100 - PRINCIPAL ON DEBT 47201 - INTEREST ON GO BONDS 47202 - INTEREST ON SA BONDS 47203 - INT REVENUE BONDS WATER 47204 - INT REVENUE BONDS SEWER 47205 - INT REVENUE BONDS STORM SEW 47206 - INTEREST OTHER DEBT TOTAL DEBT RETIREMENT

8,150,735 251,967 382,524 20,081 259,683 126,489 2,325,922 11,517,400

7,995,001 218,400 336,374 14,717 219,266 95,812 2,468,520 11,348,090

(155,734) (33,567) (46,150) (5,364) (40,417) (30,677) 142,598 (169,310)

-1.91% -13.32% -12.06% -26.71% -15.56% -24.25% 6.13% -1.47%

48100 - COMMUNITY CONTRIBUTIONS 48200 - PASS-THROUGH 48201 - DOMESTIC VIOLENCE 48202 - RESTITUTION 48203 - BONDS POSTED 48206 - LIBRARY MEMORIAL FUNDS 48300 - GF REIMBURSEMENT 48400 - PAYMENT IN LIEU OF TAXES TOTAL OTHER

1,387,796 520,885 30,500 50,000 170,000 15,000 3,709,289 2,396 5,885,865

1,162,018 159,899 28,500 40,000 150,000 15,000 3,909,289 632,430 6,097,136

(225,778) (360,986) (2,000) (10,000) (20,000) 200,000 630,034 211,271

-16.27% -69.30% -6.56% -20.00% -11.76% 0.00% 5.39% 26295.24% 3.59%

2027 ANNUAL BUDGET 17

COMPARISON OF OPERATING BUDGETS BY SPENDING CATEGORY 2026 BUDGET 49101 - GENERAL FUND 49105 - SANITATION 49106 - WATER/SEWER/STORM SEWER 49123 - DEBT 49124 - CAPITAL INFRASTRUCTURE 49125 - CAPITAL EQUIPMENT 49137 - CENTRAL DAKOTA MPO TOTAL TRANSFERS BETWEEN FUNDS

57100 - LAND 57200 - INFRASTRUCTURE 57300 - BUILDINGS 57500 - EQUIPMENT 57700 - BOOKS TOTAL CAPITAL PURCHASES GRAND TOTALS

526,471 295,667 230,983 4,129,798 4,964,000 2,361,858 87,412 12,596,188

2027 BUDGET $

3,000,000 36,926,000 7,500,000 2,835,134 144,123 50,405,257 $

176,617,545

467,361 301,580 237,086 4,075,143 750,000 666,000 96,385 6,593,555

DOLLAR CHANGE $

3,000,000 47,348,200 3,700,000 4,409,800 129,751 58,587,751 $

2027 ANNUAL BUDGET 18

177,790,493

% CHANGE

(59,110) 5,913 6,103 (54,655) (4,214,000) (1,695,858) 8,974 (6,002,633)

-11.23% 2.00% 2.64% -1.32% -84.89% -71.80% 10.27% -47.65%

10,422,200 (3,800,000) 1,574,666 (14,373) 8,182,493

0.00% 28.22% -50.67% 55.54% -9.97% 16.23%

1,172,948

0.66%

BUDGET SUMMARY The budget summary provides an analysis of the annual budget. This section includes a summary of operating and capital budgets, a summary of fund balance, detailed analysis of the General Fund, Special Revenue Funds, Debt Service Funds, Enterprise Funds and significant changes in the budget. The following summarizes the fiscal year 2027 annual budget by providing a summary of the revenue and expenditures of the City’s various funds and provides a comparison to the 2026 annual budget.

GENERAL FUND The general fund is the government’s primary operating fund. It accounts for all the financial resources of the general government, except those required to be accounted for in another fund. The City takes a conservative approach in estimating revenues for the budget. Funding of the City’s general fund operations is derived from major revenue categories including property taxes, licenses and permits, intergovernmental, charges for services, interest income, and transfers.

2027 ANNUAL BUDGET 19

General Fund Revenues by Source 19,562,475 30.90%

$25,036,842 39.55%

PROPERTY TAXES LICENSES & PERMITS CHARGES FOR SERVICES/MISC TRANSFERS BETWEEN FUNDS

OTHER TAXES INTERGOVERNMENTAL INTEREST INCOME CASH RESERVES

The general fund is predominantly funded by property tax levy (30.90%) and transfers between funds (39.55%). The transfers between funds are mainly transfers from the sales tax funds (special revenue fund type) to fund projects like Street Improvements, Sidewalk Curb & Gutter, and Pavement Markings or to provide direct property tax relief to the general fund. There are three main functions in the General Fund including general government, public safety and highways and streets. A breakdown of the 2027 departmental expenditures and a brief description is provided below.

General Fund Expenditures by Function $16,574,453 26.18%

$17,145,417 27.09%

$29,581,091 46.73% General Government

Public Safety

Highways and Streets

2027 ANNUAL BUDGET 20

GENERAL GOVERNMENT General government is comprised of the mayor and city council, city manager, human resources, city attorney, finance, information technology, assessors, municipal judge, community development, building inspection, vehicle maintenance and property maintenance departments.

PUBLIC SAFETY Public safety handles all aspects related to citizen protection and consists of police, fire, dispatch and traffic. Over $24.7 million, or 82.91%, of public safety expenditures are relating to personnel costs in these departments.

HIGHWAYS AND STREETS Highways and streets function handles both commercial and residential development as well as the maintenance of City streets and right-of-way. This function is comprised of the engineering and street department. The majority of the expenditures in this function are attributed to the City’s street maintenance and improvement projects of $9.1 million.

ENTERPRISE FUNDS An enterprise fund is a self-supporting proprietary fund that sells goods and services to the public for a fee. The enterprise funds for the City of Minot include the following: airport, cemetery, parking authority, sanitation, water-sewer-storm sewer, and parking ramps. Only two enterprise funds, airport and cemetery, are subsidized by minimal property tax levy for the City.

Enterprise Fund Revenues 50,000,000

$43,659,958

45,000,000 40,000,000 35,000,000 30,000,000 25,000,000

$20,125,041

20,000,000 15,000,000 $8,085,752

10,000,000 5,000,000

$506,039

$37,151

Cemetery

Parking Authority

$195,252

Airport

Sanitation

Water, Sewer and Storm Sewer

Parking Ramps

Under North Dakota State law, cities are allowed to transfer up to 20% of revenues from utility funds to the general fund in part to cover the City’s administrative costs in providing water and 2027 ANNUAL BUDGET 21

sewer services. The recommendation for the 2027 budget is a transfer of 8.82%. The 2026 transfer was 7.84%.

SPECIAL REVENUE FUNDS The special revenue funds are established to account for specific revenue sources that are legally restricted to expenditures for specified purposes. These funds include Public Transportation, Library, NAWS Biota Plant, Flood Control Maintenance, Emergency Fund, Central Dakota Metropolitan Planning Organization, Community Development Block Grant - Entitlement and Sales Tax. Revenues are generated primarily from sales tax, property taxes, grant funds and fines and forfeitures. For the 2027 annual budget, the total revenues are $39,199,057 which is mainly sales tax revenue of $26,400,000. The total appropriated expenditures is $49,569,830.

DEBT SERVICE FUND The Debt Service Fund provides the resources necessary to retire the outstanding governmental indebtedness of the City of Minot. Debt in this category consists of general obligation bonds, special assessment bonds, sales tax bonds, tax incremental financing bonds, and state revolving loan funds which all funded various public improvement projects such as street improvements, street lighting, flood control, etc. Revenues are generated from the collection of special assessments, property taxes, and sales tax proceeds. For the 2027 budget, the total revenues are estimated at $6,569,799. The total appropriated expenditures is $6,547,469, which includes $3,948,098 for principal retirement, $2,592,727 for interest, and $6,644 for administrative charges. In September 2024, the international credit rating agency Moody’s reaffirmed the City of Minot’s Aa2 bond rating for all debt except sales tax bonds which carry a rating of Aa3. The bond rating for a City is similar to a credit score for an individual person of business. A higher bond rating enables the City to issue debt at a lower interest rate and allows the City the flexibility to refinance existing debt at a lower interest rate, ultimately saving taxpayers money. Long-term debt outstanding as of 12/31/2025, is as follows: Date of Issuance Final Interest Original Par Issuance Date Payment Rates Value Series 2015E Airport Revenue Bonds 11/24/2015 10/1/2035 2.25-3.625% $ 11,770,000 Series 2020C Airport Revenue Refunding Bonds 9/9/2020 10/1/2035 1.00-1.70% 16,750,000 Series 2013C Water & Sewer Revenue Bonds 11/26/2013 10/1/2028 3.00-4.00% 5,220,000 Series 2014C Water & Sewer Revenue Bonds 11/25/2014 10/1/2029 2.25-3.10% 4,200,000 Series 2015D Water & Sewer Revenue Bonds 11/24/2015 10/1/2025 3.00% 6,860,000 Series 2016C Water & Sewer Revenue Bonds 11/29/2016 10/1/2031 3.00-4.00% 4,785,000 Clean Water State Revolving Loan Fund 9/24/2018 9/1/2038 1.50% 6,433,406 Series 2025A State Revolving Loan Fund 6/2/2025 9/1/2044 1.50% 3,704,000 Clean Water State Revolving Loan Fund 6/1/2018 9/1/2040 1.50% 10,196,288 Drinking Water State Revolving Loan Fund 6/1/2018 9/1/2040 1.50% 1,367,372 Series 2015C General Obligation Bonds 11/24/2015 10/1/2025 3.00% 390,000 Series 2016B General Obligation Bonds 11/29/2016 10/1/2031 3.00-4.00% 10,110,000 Series 2022A Taxable General Obligation Bonds (Tax Increment) 12/8/2022 10/1/2042 4.54-5.40% 2,385,000 Series 2014A Refunding Improvement Bonds 11/25/2014 10/1/2034 3.00-3.375% 4,135,000 Series 2015B Refunding Improvement Bonds 11/24/2015 10/1/2035 2.00-3.25% 1,835,000 Series 2016A Refunding Improvement Bonds 11/29/2016 10/1/2036 3.00-3.25% 780,000 Series 2020A Refunding Improvement Bonds 9/9/2020 10/1/2030 2.00% 1,340,000 Series 2021A Refunidng Improvement Bonds 9/29/2021 10/1/2031 4.00-5.00% 3,535,000 Series 2022B Refunding Improvement Bonds 12/29/2022 10/1/2033 5.00% 5,160,000 Series 2024A Refunding Improvement Bonds 10/15/2024 10/1/2034 4.00% 865,000 Series 2015A Capital Financ ing Program Bonds 2/11/2015 6/1/2029 3.00-4.00% 1,945,000 Series 2020B Sales Tax Revenue Bonds 9/9/2020 10/1/2050 1.00-3.00% 8,145,000 Series 2021B Sales Tax Revenue Bonds 9/29/2021 10/1/2051 2.00-5.00% 42,555,000 Infrastruc ture Revolving Loan Fund 11/4/2025 10/1/2065 2.00% 15,087,258 $ 169,553,324

Beginning Balance 7,250,000 12,570,000 1,650,000 1,585,000 765,000 2,550,000 4,760,000 7,719,288 1,013,371 45,000 5,395,000 2,170,000 940,000 1,130,000 520,000 840,000 2,650,000 3,495,000 865,000 785,000 7,345,000 40,070,000 $ 106,112,659 $

Additions 3,517,761 15,087,258 $ 18,605,019 $

Deletions 560,000 1,085,000 395,000 300,000 765,000 330,000 300,000 154,000 525,000 75,000 45,000 695,000 100,000 80,000 90,000 35,000 135,000 325,000 320,000 75,000 145,000 220,000 915,000 $ 7,669,000 $

Ending Balance $ 6,690,000 11,485,000 1,255,000 1,285,000 2,220,000 4,460,000 3,363,761 7,194,288 938,371 4,700,000 2,070,000 860,000 1,040,000 485,000 705,000 2,325,000 3,175,000 790,000 640,000 7,125,000 39,155,000 15,087,258 $ 117,048,678

Due Within One Year 580,000 1,090,000 405,000 310,000 340,000 305,000 155,000 439,257 59,157 720,000 105,000 85,000 90,000 40,000 135,000 345,000 335,000 75,000 150,000 225,000 960,000 334,833 $ 7,283,247 $

CAPITAL PROJECT FUNDS The City of Minot maintains three capital project funds: capital infrastructure, capital equipment and capital flood control. Capital project funds are used to account for the capital resources for highway improvement projects, equipment, flood control and other capital infrastructure or building needs within the City. Funding for these projects vary depending on the type of project. 2027 ANNUAL BUDGET 22

TAXES Taxes are the largest general fund revenue source for the City of Minot. Property tax is split between the General Fund, Airport, Cemetery, Public Transportation, Library, Debt Retirement, and Capital Equipment. The 2027 budget is based on the valuation of the 2026 mill, which has a oneyear lag. The City represented 24.35 percent of the consolidated mill levy in 2026, including school, county, park and state and city levies. Property taxes are based on the assessed value of an individual’s home and the number of mills required by the City for services supported by property tax, such as public safety and street maintenance. The 2027 budget will affect individual property owners differently. The 2027 estimated value of a mill ($269,341) increased 5.33 percent compared to 2026. The number of mills budgeted includes an increase of 7.53 mills or $3,100,351. The following example illustrates the change in mill value of a $100,000 home in Minot from 2026 to 2027: Home value

Assessed value at 50% Taxable value at 9% Total City budgeted mills Property tax

2026 100,000

2027 $ 100,000

50,000 4,500

0.07861 353.75

0.08614 $ 387.63

This means a homeowner within the City of Minot would see an increase of approximately $33.89/year or $2.82/month for every $100,000 of home value. The following chart summarizes the property tax mill rate history and property tax collections.

The General Fund receives approximately 84.32% of the total property tax revenues to support basic city services such as police, fire, traffic, and streets. 2027 ANNUAL BUDGET 23

SALES TAXES Sales tax is another primary revenue source used to offset property taxes. Sales tax is collected in each respective sales tax fund and transferred according to the adopted budget. The City’s portion of the local sales tax rate is 2% which is projected to generate $26.4 million in revenue for 2027. The 2027 sales tax allocations are as follows: First Penny Sales Tax Property Tax Relief (10%) Economic Development/Property Tax Relief (15%) Improvements (25%) Flood Control (50%)

Second Penny Sales Tax Property Tax Relief (18%) Infrastructure (24%) Community Facilities/Flood Control (18%) Northwest Area Water Supply Project (NAWS) (40%)

The NAWS project will bring Missouri River water to Minot and Northwest North Dakota, ensuring an adequate water supply for the future, and has an estimated $125.8 million in expenditures remaining. The project will be to complete pipelines, storage tanks, and pumping facilities along the pipeline. The City of Minot has a 35% cost share or approximately $44.1 million which will be paid with sales tax funds. The City has approximately $10.4 million in cash reserves remaining for this purpose. The project will extend to northwest North Dakota. The City will be operating and maintaining the biota treatment facility in Max, North Dakota which is scheduled to be operating in 2027. The costs associated with operating this facility will be 100% funded through the federal government. The 2027 budget continues to include estimated expenditures for the operation of the plant. The Mouse River Enhanced Flood Protection Project (MREFPP) is designed to provide flood relief to Mouse River valley residents – both urban and rural. The project was originally initiated by the North Dakota State Water Commission (NDSWC) in response to a request for assistance from the Souris River Joint Board (SRJB) following the record-breaking Mouse River flood of June 2011. The first phase of MREFPP included the development of a plan to reduce flood risk in the river valley from Burlington to Velva, and Mouse River Park, presented in the Preliminary Engineering Report (PER). This report describes in detail proposed improvements along the Mouse River to reduce flood risk in areas that are primarily developed or urban in nature. In the latter stages of the development of the PER, the focus began to shift to the rural areas of the Mouse River valley. Basin-wide evaluations of erosion, sedimentation, hydraulics and hydrology were completed to begin to assess the basin-wide implication of improvements proposed in the valley. Additionally, an evaluation of 12 different alternatives for reducing flood risk for the rural reaches of the basin was completed. The focus of the MREFPP now shifts toward implementation. The SRJB has developed a long-range capital improvements program (through 2039) focused on rural and urban improvements throughout the Mouse River valley. The total estimated cost of this program, in 2022 dollars, is approximately $1 billion.

EMPLOYEE PAY/BENEFITS For the 2027 budget, the City Manager has chosen to recommend the annual pay plan recommended by the Civil Service Commission. The annual pay plan included normal position (step) progression, promotional ladders and probationary step increases. The annual recommended contribution for the City’s closed pension plan for 2027 is 70.04 percent or $6,922,894 (64.02 percent City and 14.74 percent active pension employees). It is composed of 14.27 percent normal cost and 70.51 percent for the unfunded liability. Normal cost is the 2027 ANNUAL BUDGET 24

present value of benefits attributed to employee service performed during the current year or in simple terms, the cost of the pension plan for the current employees.

STAFFING The 2027 proposed budget includes 12 authorized but unfunded positions in the following departments: Position Assistant City Manager Communications Specialist Financial Clerk Police Officer Police Officer Police Officer Law Enforcement Specialist I Engineering Technician I Parts Specialist/Bus Driver Light Equipment Operator Mobility Manager Library Associate

Department City Manager City Manager Finance Police Police Police Police/Municipal Court Engineering Shop/Bus Street Public Transportation Library

These unfunded positions equate to an estimated salaries and benefits savings of $876,295. The 2027 budget includes a Voluntary Separation Incentive Program (VSIP) with a targeted savings of $500,000. The VSIP will be offered to eligible employees who may be considering a voluntary transition from City employment. Under the program, approved participants will receive a separation incentive equal to three (3) months of base wages.

RATES AND FEES Rates and fees are revenues received for directly providing a service to a specialized group or individual. The City of Minot charges rates or fees for many services including water, sewer, storm sewer, cemetery, airport, sanitation, bus, planning, etc. These rates are reviewed annually by staff and adjusted accordingly. The 2027 budget will include the following rate adjustments.

2027 ANNUAL BUDGET 25

Airport Rates and Fees Terminal Rents and Fees Terminal Airline Rent & Per User Fees Non-Signatory Rate Premium Remain Over Night (RON) fees GSE Repair Area (Maintenance Bay) Landing and ARFF Fees Signatory Rates Landing Fees

2026

Change

25.00 600.00 150.00 400.00

26.00 650.00 200.00 928.92

2.51

2.61

ARFF Fees Commercial Air Freight Operator & all Commercial Commuter aircraft weighting less than 12,500 lbs Non-Signatory Rate Premium 125% of Signatory Landing Fees and ARFF Fees Non-signatory: Commercial Air Freight Operator & all Commercial Commuter aircraft weighting less than 12,500 lbs

2027

1.00 50.00 50.00 528.92

Per square foot Per Turn Per Day Per Bay/Month

0.10 Per 1,000 lbs MGLW (All aircraft greater than 12,500 lbs and all commercial)

0.59

0.61

0.02 Per 1,000 lbs MGLW (All aircraft greater than 12,500 lbs and all commercial)

24.67

25.66

0.99 Per Landing 0.15 Per 1,000 lbs MGLW 1.26 Per Landing

3.88 30.82

4.03 32.08

0.22 0.11 0.26 0.13 0.30

0.26 0.11 0.26 0.13 0.30

0.04 -

per Square Foot/year - General Utilities and Accesses per Square Foot/year - Bare Land per Square Foot/year - General Utilities and Accesses per Square Foot/year - Bare Land per Square Foot/year - All Utilities and Accesses

0.32 0.32 0.30

per Square Foot/year per Square Foot/year per Square Foot/year

Hangar Rates T-Hangars

130.00

140.00

10.00 Per Month

Airport Parking Fees Short-Term Parking

1.00 5.00 8.00 14.00 14.00

2.00 6.00 10.00 14.00 16.00

1.00 1.00 2.00 2.00

Ground Lease Rates General Aviation Leases Southeast General Aviation Lots - Improved Area Southeast General Aviation Lots - Unimproved Area Northwest General Aviation Lots - Improved Area Northwest General Aviation Lots - Unimproved Area Westside General Aviation Lots - Improved Area Commercial Aviation Leases Aircraft Storage Specialized Aviation Operator Fixed Based Operator (FBO)

Zero (0) - One (1) Hour One (1) - Three (3) Hours Four (4) - Six (6) Hours Six (6) - Twnety-Four (24) Hours Twelve (12) - Twenty Four (24) Hours

Long-Term Parking

12.00

14.00

2.00 Daily Rate

Employee Parking Unreturned Parking Pass

250.00 50.00 30.00

Terminal Tenant Employee Parking (yearly) Unreturned parking permit fee Air Crews Using Pay Parking (monthly)

Conference Room Rental Rates 2nd Floor Conference Room at Airport Terminal 1st Floor Conference Rooms at Airport Terminal 1st Floor Training Room Ramp Parking Fees Aircrafts under 12,500 pounds

40.00 20.00 20.00

Per day - 50% discount for Airport Tenants Per day - 50% discount for Airport Tenants Per day - 50% discount for Airport Tenants

60.00 5.00 15.00

Per Month Per Day Per Day

0.06 50.00

Per Gallon Per Year

325.00 1,000.00 400.00

Per Year Per Year Per Year

Per Year

Aircrafts over 12,500 pounds Aircraft Fuel Flowage Fees FBO Self Fueling Permits

Commercial Service Provider License Fees Commercial Aeronautical Service Provider Tenant $ Commercial Aeronautical Service Provider Non-Tenant Commercial Ground Transportation (Taxis, Shuttles, Vans, etc.) Tenant Commercial Ground Transportation (Taxis, Shuttles, Vans, etc.) Non-Tenant Hotel shuttles/vans

600.00

100.00

125.00

2027 ANNUAL BUDGET 26

25.00 Per Year

Airport Rates and Fees Rental Car Agencies Terminal Facilities Base Rate Car Rental Leased Space Badges, Keys, and Security Badges

Keys

Security Violation Fines

Miscellaneous Charges Special Operator Permit Fee (Per Occurrence) Security Video Request Fee Mobile Runway Closure X's Monthly Rental Fee Mobile Runway Closure X's Daily Rental Fee Glycol Storage Labor Rates Labor with Equipment Usage Advertising Upload Fee Advertising Display Cost Airline Unclaimed Baggage Airport Administrative Fee Repair Fees Sales Tax will be charged when Applicable Utility Connection Fee Finance Charges on Overdue Payments

2026

2027

Change

25.00 15.00

26.00 15.00

1.00 Per Squuare Foot Per stall/month

40.00 80.00 20.00 50.00-150.00 30.00 100.00 50.00 20.00 50.00-150.00 200.00 20.00 500.00 1,500.00 2,500.00

40.00 80.00 20.00 50.00-150.00 30.00 100.00 50.00 20.00 50.00-150.00 250.00 20.00 500.00 1,500.00 2,500.00

$500.00-$1,000.00$500.00-$1,000.00 50.00 50.00 1,500.00 1,500.00 50.00 50.00 25.00 26.00 85.00 92.00 120.00 142.00 25.00 25.00 $300-$800 50.00 454.44 1.75% 1.75%

Sanitation Rates and Fees Garbage Collection 35-Gallon Cart 65-Gallon Cart 95-Gallon Cart 95-Gallon Cart Second Can Recycling Cart

1.00 7.00 22.00 -

Landfill Asbestos Material $ Asphalt Pavement Animal Waste Landfill Com. Manure Contaminated Soil Inert Commercial Minimum Charge - $5.00 Lime Commercial MSW Commercial Minimum Charge - $10.00 Single Stream Recycling Minimum Charge - $3.00 Trees Commercial Tires Per Ton Auto Tires Truck Tires Tractor Tires Heavy Equipment Tires Non-Freon Appliances Freon Appliances Propane Tanks Sanitation Roll-Off Tanks Sanitation Bulk Collections

Per Occurrence per video - Labor rate charges after 1 hour

Per square foot Per Hour Per Hour Per Occurrence Dependent upon location of advertising and if it is electronic or static 50.00 Per Bag Per Hour Actual Cost plus 15% Actual cost of materials plus 15% and labor rates Only when applicable 454.44 Utility connection fees are assessed by City engineering 0.00% Assessed on bills 30 days past due

2026 $

AOA Badge SIDA Badge Renewal Lost Badge - determined by number of offenses Damaged Badge Unreturned Badge Building/Office Key Post Office Key Lost Key-determined by number of offenses 50.00 ReKey Locks Rental Per Year 1st Fine; Three offenses in 60 days 2nd Fine; Subsequent offense within 60 days of 1st fine 3rd Fine; Subsequent offense within 60 days of 2nd

2027

Change

15.00 17.50 20.00 10.00 2.60

16.00 18.50 21.00 10.00 2.60

1.00 1.00 1.00 -

100.00 8.00 53.00 8.00 75.00 37.00

100.00 8.00 53.00 8.00 75.00 39.00

2.00

Per ton Per ton Per ton Per ton Per ton Per ton

13.00 51.00

13.00 53.00

Per ton 2.00 Per ton

185.00

Per ton

15.00 200.00 3.00 5.00 15.00 25.00 5.00 7.00 2.00 100.00 15.00

Per ton Per ton Each Each Each Each Each Each Each Each Each

2027 ANNUAL BUDGET 27

Water Rates and Fees

2026

2027

Change

Residential, Duplex, Tri-plex, & Four-plex Flat meter rate

$ 11.10

$ 11.43

$ 0.33

Cubic fee per month per 100 c ubic feet

3.86

3.98

0.12

MXU Rate

2.00

2.50

0.50

$ 11.10

$ 11.43

$ 0.33

3.86

3.98

0.12

Irrigation meter rate (May through October) Cubic fee per month per 100 c ubic feet

Apartment, Commercial, Government, Industrial and Mobile Homes Flat meter rate 5/8" to 1"

$ 13.60

$ 14.01

$ 0.41

1.5" to 2"

25.99

26.77

0.78

3" to 4"

68.97

71.04

2.07

6" to 8"

140.47

144.68

4.21

Cubic fee per month per 100 c ubic feet

4.35

4.48

0.13

MXU Rate

2.00

2.50

0.50

$ 13.60

$ 14.01

$ 0.41

3.86

4.48

0.62

2026

2027

Change

$ 8.15

$ 8.48

$ 0.33

3.47

3.61

0.14

$ 8.10

$ 8.42

$ 0.32

3.89

4.05

0.16

Irrigation meter rate Cubic fee per month per 100 c ubic feet

Sewer Rates and Fees Residential, Duplex, Tri-plex, & Four-plex Flat rate Cubic fee per month per 100 cubic feet Apartment, Commercial, and Government Flat rate Cubic fee per month per 100 cubic feet Industrial Flat meter rate

$ 6.16

$ 6.41

$ 0.25

Cubic fee per month per 100 cubic feet

3.53

3.67

0.14

Bio-oxygen Demand

92.52

96.22

3.70

Total Suspended Solids

77.62

80.72

3.10

2026

2027

Change

Maintenance Charge

Storm Sewer Rates and Fees

$ 6.98

$ -

Development Charge

5.54

Flood Maintenance Charge Residential

2.00

Commerc ial

4.00

Plan Review Fees Plan Review Fee Hourly Rate Residential Flat Fee Res. Acc essory Structure Plan Review Flat Fee Commercial - Flat Fee Under $249,999 $250,000 - $499,999 $500,000 - $999,000 Over $1,000,000

2027 ANNUAL BUDGET 28

2026

2027

$ 105.00

75.00 175.00 250.00 350.00 500.00

75.00 50.00 175.00 250.00 350.00 500.00

Permit Fees 2026 Building Permit-New 1 and 2 Single Family Dwellings Standard Fee Building Valuation Main Floor per sq./ft. 2nd Floor Finished Basement Unfinished Basement Detached Garage Attached Garage Deck Foundation Plan Review Minimum Fee Re-inspection fees Exc avation fees Residential Accessory Structure Plan Review Residential Remodeling/Addition Permit Minimum Fee Standard Fee Plan Review Re-inspection fees Exc avation fee Building Permit-Commercial Minimum Fee Standard Fee Valuation based on cost estimates Plan Review Re-inspection fees Exc avation fee Use of Outside Consultants for Plan Review, Inspections, or Both Demolition Permit Minimum Fee Standard Fee Valuation based on cost estimates

2027

$5.00 per $1,000 of construction value Per square ft. costs $

$5.33 per $1,000 of c onstruction value 67.00 44.00 45.00 19.00 19.00 28.00 14.00 19.00

95.00 75.00 75.00 40.00 40.00 50.00 30.00 40.00 $105 per hour plus $75 flat fee 75.00 $105 per hour

$105 per hour plus $75 flat fee 75.00 75.00 15.00

Flat review fee of $50 REDUCTION

$ $5.00 per $1,000 of construction value

75.00 75.00 per hour 75.00 per hour 15.00

75.00 minimum $5 per $1,000 of construction value $105 per hour plus $75 flat fee 75.00 per hour 15.00

$ 75.00 $5.33 per $1,000 of c onstruction value No Change $105 per hour

Actual Costs (plus 10% for administrative and overhead c osts)

No Change

75.00 $5 per $1,000 for construction value

$5.33 per $1,000 of c onstruction value

$15,000 surety bond is required prior to permit issuance (Sec. 92 (a)) Exc avation fee Temporary Structure Permit Minimum Fee Standard Fee Valuation based on cost estimates Accessory Building Permit Minimum Fee Standard Fee Valuation based on cost estimates Plan Review Re-inspection fees Exc avation fee Moving Permit Permit fee Approved by City Counc il Permit Fee Approved by City Engineer

No Change

15.00

50.00 $5 per $1,000 for construction value

$50.00 No Change $5.33 per $1,000 of c onstruction value

50.00 $5 per $1,000 for construction value 75.00 per hour 75.00 per hour 15.00

$50.00 No Change $5.33 per $1,000 of c onstruction value $50 per hour $105 per hour *

$ $

450.00 250.00

No Change No Change

10,000.00 surety bond is required prior to permit issuance (Sec tion 9-51) Electrical Permit Electrical construction less than $500 Electrical construction over $500 Inspections requested to c ertify that electrical facilities in a building meet code (standards) Temporary servic e Mechanical Permit/Commercial Plumbing Permit Valuation $0-$1,000.00 $1,001.00-$2,500.00 $2,501.00-$5,00.00 $5,001.00-$10,000.00 $10,001.00-$20,000.00 $20,001.00-$40,000.00 $40,001.00-$60,000.00 $60,001.00-$80,000.00 $80,001.00-$100,000.00 $100,001.00-$200,000.00 Over $200,000.00

$ 75.00 $5.33 per $1,000 of c onstruction value No Change No Change *

No Change

No permit required -

Permit Fee $

50.00 65.00 95.00 120.00 150.00 200.00 250.00 315.00 420.00 550.00 .5% of Construc tion Value

2027 ANNUAL BUDGET 29

per inspec tion

60.00 75.00 105.00 125.00 155.00 225.00 275.00 400.00 505.00 620.00 $5.33 per $1,000 of c onstruction value

Permit Fees 2026

2027

Gas Piping Permit Minimum fee: $50.00 $10.00 per Fixture Plumbing Permit Water Heater Only Gas Water Heaters Electric Water Heaters Irrigation (sprinkling system) Water Softner Sewer Line Water Line Residential - NEW Commerical - NEW

$60.00 $12.00 per fixture

50.00 50.00 50.00 50.00 35.00 30.00 30.00 $8 per fixture ($50.00 minimum)

By Valuation, schedule listed in Mechanical Permit/Commerical Plumbing Permit

60.00 60.00 60.00 50.00 $10.00 per Fixture

$5.33 per $1,000 of c onstruction value

Commercial Building Permit

Residential Building Permits: New Residential/RemodelAdditions

Minimum Fee: $75 $5 per $1,000 of construction value

$75 No Change $5.33 per $1,000 of c onstruction value

Minimum Fee: $75 Standard Fee: $5 per $1,000 of c onstruction cost New Residential Construction Valuation: Per square foot costMain Floor (per sq. ft.) 2nd Floor Finished Basement Unfinished Basement Detached Garage Attached Garage Deck Foundation

$75 No Change $5.33 per $1,000 of c onstruction value

City Clerk Licensing Fees Alcohol License Retail Liquor, Beer, and Wine Retail Beer and Wine Retail Beer Retail Wine Off-Sale Specialty Restaurant Wine Specialty Restaurant Beer Supper Club Winery Hotel Motel Fraternal Order or Club MAYSA Airport Terminal Restaurant Souris Valley Golf Course Private Golf Course Minot State University Movie Theater Application Fee Renewal Fee Tobacco License 1st year (New) License Annual Renewal Gaming Site Authorization Yearly Gaming Fee per Site Permits Raffle Special Event Special Event Late Fee Secondhand Dealer's License 1st year (New) License Annual Renewal Taxi Cab Licensing Per Vehicle Charge

2026 $

3,125.00

$67 $44 $45 $19 $19 $28 $14 $19

2027 $ $

625.00 325.00 325.00 625.00 3,125.00 325.00 3,125.00 3,125.00 500.00 947.50 3,125.00 947.50 3,125.00 3,125.00 3,125.00

5,000.00 1,750.00 Removed Removed 5,000.00 Removed Removed 4,500.00 750.00 4,000.00 Removed 3,750.00 1,750.00 4,000.00 1,750.00 4,000.00 4,000.00 4,000.00 250.00 100.00

95.00 75.00 75.00 40.00 40.00 50.00 30.00 40.00

Change $ 1,875.00 $ 1,750.00

5,000.00

1,375.00 425.00 875.00 3,250.00 802.50 875.00 802.50 875.00 875.00 875.00 250.00 100.00

200.00 200.00

100.00

25.00 25.00

25.00 25.00 75.00

75.00

250.00 125.00

500.00 500.00

250.00 375.00

30.00

2027 ANNUAL BUDGET 30

Engineering Fees Wireless Telecommunication Facility Guidelines Type of Installation

Attachment to existing franchised utility pole owned by a third party (i.e. no pole replacement/ground disturbanc e)

2027 Fees One-time Application review fee of $500 for the first 5 sites with an additional $100 per site after 5 No annual fee One-time Application review fee of $500 for the first 5 sites with an additional $100 per site after 5

Attachment to existing City-owned structure (i.e. no pole replacement/ground disturbance) Attachment to existing Wireless Company or Wireless Infrastructure Provider owned pole (i.e. no pole replacement/ground disturbance)

$175 annual fee per site

One-time Application review fee of $500 for the first 5 sites with an additional $100 per site after 5 $175 annual fee per site One-time Application review fee of $500 for the first 5 sites with an additional $100 per site after 5

Installation of new or replacement franchised utility pole and attachment thereto. No annual fee One-time Application review fee of $500 for the first 5 sites with an additional $100 per site after 5 Installation of replacement or new City-owned structure and attachment thereto. $175 annual fee per site

Installation of replacement or new Wireless Company or Wireless Infrastructure Provider owned structure and attachment thereto.

One-time Application review fee of $500 for the first 5 sites with an additional $100 per site after 5 $175 annual fee per site

Storm Water Management Type of Review Storm Water Management Plan Review

Fees $75 base charge plus $15 per acre.

Stom Water Letter of De Minimis Effect Review

$75

Site Plan/Infrastruc ture Plan Review

$250

Permits, Licenses, Inspections, and Encroachments Service Excavator License

$90 Annual Fee $25,000 Bond

Right of Way Permit

$90 each

Traffic Control Only

$50 each

Re-inspection

Up to $80 per hour

Permanent Enroachment Permit

$100 each

Outdoor Dining, Streatery and Parklet Encroac hment License $90 each

2027 ANNUAL BUDGET 31

Water/Sewer Maintenance Fees Meter Type Service

Corporation

Size 3/4" 1" 1.5" 2"

Fee $99 $126 $299 $522

Size/Type 5"

Fee 269.54

3/4" 1"

$ $

279.28 429.24

1 1/2" 2"

$ 1,181.34 $ 1,595.11

3" 4"

$ 3,531.28 $ 6,229.39

$ 10,401.30

Alley Meters

660.00

Single Port

225.00

$563

Touch Coupler Dual Port

$ $

225.00 285.00

$50 $50 (1.5 cents per gallon) ($15 per 1,000 gallons) $10 weekly

Initial Turn On at the Curb Stop

15.00

$100

Gate Valves

25.00

Curb Stop

3/4" 1" 1.5" 2"

$154 $206 $486 $785

Curb Box Riser

1 1/2" 2"

$105 $110

SS Rod

54" 60" 72"

$58 $63 $65

10" Gate Value Riser GV Cover Taps, Labor, & Equipment Service Size 1" 2" 4" 6" Service Tap 8"

Meter Charges

$65 $30 Fee $150 $150 $500 $500 $500

MXU

Tailpeice/Flanges

5/8" 3/4" 3/4" Ally 1" 1.5" 2" 3" 4" 6"

Hydrant Repair Kit

Hydrant Meter Tracing a Line

Set hydrant Move hydrant Rent hydrant

$20 $28 $28 $29 $180 a set w/gaskets $150 a set w/gaskets $550 a set w/gaskets $850 a set w/gaskets $1,600 a set w/gaskets

2027 ANNUAL BUDGET 32

Fire Permit Rates Annual Operational Fire Permits

2026 60.00

2027 60.00

60.00

Change $ -

IFC Section 105.5.42 Pyrotechnic special effects materials Construction Permits IFC Section 105.6.8 Flammable and combustible liquids

Per project

Tank Fees Tank fee is added to the base fee for the construction permit specified above. 0 - 1,000 gallon 1,001 - 5,000 gallon 5,001 - 12,000 gallon 12,001 - 20,000 gallon 20,001 - +

$150 300.00 400.00 500.00 600.00

$0 per tank per tank per tank per tank per tank

Special Use Inspection Fees Daycare Center Re-inspection/Overdue violations fee (Violation not corrected after 60 days).

$25 60.00

$0 Annually per inspection/late report

Equipment Rental Rates and Fees Item Machine Rubber Tire Backhoe w/1 Operator $ 110.00 Kent KF-9 Backhoe Impactor 80.00 Tractor w/Flail Mower w/1 Operator 55.00 Bucket Truck w/1 Operator 70.00 Tractor w/1 Operator 35.00 Small Loader w/1 Operator 99.00 Skid Steer Loader w/1 Operator 85.00 Front-end Loader w/1 Operator 120.00 Snow blowers (CAT or Snow-go) 250.00 Dozer w/1 Operator 160.00 Sweeper w/1 Operator 115.00 Sand Spreader w/1 Operator (Salt & Sand Extra) 80.00 Dump Truck (Tandem) w/1 Driver 90.00 Dump Truck (Single) w/1 Driver 80.00 Welder Truck w/1 Welder (no materials) 75.00 Chipper Truck w/1 Operator 90.00 Pickup or Car w/1 Driver 25.00 Tilt or non-tilt trailer 10.00 Kubota UTV 20.00 Steamer w/2 Operators 99.00 Air Compressor w/2 Operators 66.00 Air Compressor (Portable) 35.00 Flusher Truck w/1 Operator 80.00 Garbage Truck w/Driver & 2 Laborers 100.00 6" Pump w/1 Operator 55.00 4" Pump w/1 Operator 33.00 3" Pump w/1 Operator 28.00 Sewer Jetter w/2 Operators 125.00 Motor Grader w/1 Operator 135.00 Pulser w/2 Operators 50.00 Wrecker w/1 Driver & Assistant 250.00 Jetter/Vac All w/2 Operators 225.00 Sewer Televising Unit w/2 Operators ($250 mobilization fee plus $0.60/ft) 250.00 Service Truck w/crane w/1Mechanic 95.00 Pot Hole Machine w/1 Operator 100.00 Roll Off 100.00 Hot Taps ¾” – 2” 150.00 Hot Taps 3” – 8” 500.00 Hydrant Repair Kit without barrel 330.00 Hydrant Repair Kit with barrel 550.00

2027 ANNUAL BUDGET 33

2027 Personnel $ 75.00 70.00 75.00 75.00 70.00 70.00 75.00 75.00 75.00 70.00 70.00 70.00 85.00 60.00 60.00 140.00 140.00 70.00 190.00 70.00 70.00 70.00 140.00 75.00 140.00 140.00 140.00 85.00 70.00 70.00

Total 185.00 80.00 125.00 145.00 110.00 169.00 155.00 195.00 250.00 235.00 190.00 150.00 160.00 150.00 160.00 150.00 85.00 10.00 20.00 239.00 206.00 35.00 150.00 290.00 125.00 103.00 98.00 265.00 210.00 190.00 390.00 365.00 250.00 180.00 170.00 170.00 150.00 500.00 330.00 550.00

CASH RESERVES The City must present a balanced budget. In an effort to balance the budget, the following cash reserves will be used by each respective fund with a comparison to the 2026 budgeted cash reserves.

Fund

General Fund Airport Cemetery Parking Authority Sanitation Water, Sewer & Storm Sewer Parking Ramps Library Emergency Fund Sales Tax Property Tax Relief (1st Penny) Sales Tax Improvements Sales Tax Flood Control Sales Tax NAWS Sales Tax Property Tax Relief (2nd Penny) Sales Tax Infrastructure Debt Retirement Capital Infrastructure Capital Equipment Total Budgeted Cash Reserves Used (Saved)

2027 ANNUAL BUDGET 34

2026 Budgeted Cash Reserves Used (Saved) $11,513,448 (47,288) (1,213,474) 2,891 65,711 340,621 1,154,533 2,379,574 4,044,938 559,384 138,400 83,360 2,649,582 (1,088,518) $20,583,162

2027 Budgeted Cash Reserves Used (Saved) $3,762,511 21,055 49,200 (29,532) (168,857) 2,738,793 74,289 166,666 (25,867) 200,953 2,082,333 2,812,416 3,598,874 451,886 1,083,511 (22,327) 1,566,963 393,552 $18,756,419

GENERAL FUND - REVENUE DETAIL 2026 BUDGET STATE REVENUES 10000000- 33400 - STATE OPERATING REVENUES CIGARETTE TAX GAMBLING TAX HIGHWAY FUND STATE AID DISTRIBUTION FIRE INSURANCE REFUND TELECOMMUNICATIONS TAX FLEX FUND DISTRIBUTION 10000000- 33510 - HUB CITY OIL & GAS TOTAL STATE REVENUES

LOCAL GOVERNMENT REVENUES 10000000- 33600 - LOCAL OPERATING REVENUES COMPUTER MAINTENANCE JOINT COMMUNICATIONS - DISPATCH 10000000- 33800 - LOCAL GOVT UNIT PILOT TOTAL LOCAL GOVERNMENT REVENUES

77,406 28,030 2,753,137 5,104,101 722,395 159,300 235,503 6,250,000 15,329,872

2027 BUDGET $

66,332 38,078 2,466,423 5,161,080 364,989 165,938 157,002 8,419,842

DOLLAR CHANGE

% CHANGE

(11,074) 10,048 (286,714) 56,979 (357,406) 6,638 (78,501) (6,250,000) (6,910,030)

-14.31% 35.85% -10.41% 1.12% -49.48% 4.17% -33.33% -100.00% -45.08%

23,090 107,022 1,012,279 107,937 1,250,328

30,316 116,347 1,310,471 133,076 1,590,210

7,226 9,325 298,192 25,139 339,881

31.30% 8.71% 29.46% 23.29% 27.18%

OTHER AGENCY REVENUES 10000000- 31820 - FRANCHISE FEES 10000000- 36902 - COA & SOURIS BASIN TOTAL OTHER AGENCY REVENUES

392,083 159,688 551,770

317,057 159,899 476,956

(75,026) 212 (74,814)

-19.14% 0.13% -13.56%

CITY REVENUES 10000000- 32000 - LICENSES AND PERMITS 10000000- 34100 - CHARGES FOR SERVICES 10000000- 34130 - ZONING & SUBDIVISION FEES 10000000- 34140 - ENGINEERING & ADMIN FEES 10000000- 34210 - POLICE SERVICES 10000000- 34220 - FIRE PROTECTION SERVICES 10000000- 34440 - FLEET LABOR 10000000- 35100 - COURT FINES 10000000- 35500 - SPECIAL ASSESSMENTS 10000000- 36110 - INTEREST REVENUES 10000000- 36200 - RENTS AND ROYALTIES 10000000- 36904 - PAYROLL FORFEITURES 10000000- 36906 - PROGRAM INCOME 10000000- 36911 - COPY MACHINE REVENUE 10000000- 36913 - MISCELLANEOUS 10000000- 36923 - RETURN FEE/NSF 10000000- 39210 - SALE OF CITY PROPERTY TOTAL CITY REVENUES

1,140,871 50,000 33,908 6,000 335,829 343,102 111,000 711,217 84,639 494,012 17,960 34,788 2,000 180,123 20,000 3,565,448

1,415,285 150,000 33,908 6,000 335,829 368,277 108,000 600,000 182,623 886,932 68,360 15,000 34,788 2,000 180,123 15,000 50,000 4,452,125

274,414 100,000 25,175 (3,000) (111,217) 97,984 392,920 50,400 15,000 15,000 30,000 886,676

24.05% 200.00% 0.00% 0.00% 0.00% 7.34% -2.70% -15.64% 115.77% 79.54% 280.62% 0.00% 0.00% 0.00% 150.00% 24.87%

4,539,323 173,455 1,532,671 1,075,000 5,399,573 4,900,143 75,000 2,849,767 4,198,004 293,906 25,036,842

830,034 (12,480) (80,848) (167,329) (31,011) 878,945 (29,655) 25,000 (150,233) 628,457 34,218 1,925,098

22.38% -6.71% -100.00% -9.84% -2.80% 19.44% -0.60% 50.00% -5.01% 17.61% 13.18% 8.33%

39,975,975 3,762,511 19,562,475 63,300,961

(3,833,188) (7,750,937) 3,689,449 (7,894,676)

-8.75% -67.32% 23.24% -11.09%

10.57

17.02%

TRANSFERS BETWEEN FUNDS 10000000- 36905 - REIMBURSEMENT TO GF 10000000- 39106 - WATER/SEWER/STORM SEWER 10000000- 39111 - EMERGENCY FUND 10000000- 39112 - SALES TAX PROP TAX RELIEF 1P 10000000- 39113 - SALES TAX ECONOMIC DEVELOP 10000000- 39114 - SALES TAX IMPROVEMENTS 10000000- 39115 - SALES TAX FLOOD CONTROL 10000000- 39116 - SALES TAX NAWS 10000000- 39117 - SALES TAX PROP TAX RELIEF 2P 10000000- 39118 - SALES TAX INFRASTRUCTURE 10000000- 39136 - FLOOD CONTROL MAINTENANCE TOTAL TRANSFERS BETWEEN FUNDS RESOURCES AVAILABLE CASH RESERVES 10000000- 31100 - GENERAL PROPERTY TAXES TOTAL BUDGETED REVENUE MILL LEVY

3,709,289 185,935 80,848 1,700,000 1,106,011 4,520,628 4,929,798 50,000 3,000,000 3,569,547 259,688 23,111,744 43,809,163 11,513,448 15,873,026 71,195,637 62.07

2027 ANNUAL BUDGET 35

72.63

CITY COUNCIL SUMMARY 2026 BUDGET SALARIES 1 MAYOR 6 COUNCIL MEMBERS BENEFITS PROFESSIONAL AND TECHNICAL SERVICES REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES OTHER TRANSFERS BETWEEN FUNDS TOTAL CITY COUNCIL

PERSONNEL

103,680

7,931 61,450 6,265 13,474 10,950 11,566 1,141,500 5,591,769 6,948,586

2027 BUDGET $

103,680

8,061 31,950 7,339 9,540 944 12,831 1,030,625 96,385 1,301,354

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 36

DOLLAR CHANGE

% CHANGE

0.00%

130 (29,500) 1,074 (3,934) (10,007) 1,265 (110,875) (5,495,384) $ (5,647,231)

OTHER

1.64% -48.01% 17.14% -29.20% -91.38% 10.93% -9.71% -98.28% -81.27%

CITY COUNCIL LINE ITEMS 2026 BUDGET 10011000-41100 - REGULAR EMPLOYEES 10011000-42200 - ER'S SOCIAL SECURITY 10011000-42210 - ER'S MEDICARE 10011000-42600 - WORKERS' COMPENSATION INSUR 10011000-43040 - CONSULTANTS 10011000-43100 - ELECTIONS 10011000-43900 - MEMBERSHIPS & ASSOCIATIONS 10011000-44110 - WATER, SEWER, GARBAGE UTILITY 10011000-44350 - IT MTCE & REPAIR AGREEMTS 10011000-45201 - GENERAL LIABILITY INSURANCE 10011000-45202 - BUILDING & CONTENTS INSUR 10011000-45207 - CYBER SECURITY INSURANCE 10011000-45300 - TELEPHONE SERVICES 10011000-45800 - TRAVEL COSTS 10011000-45900 - EDUCATION & TRAINING 10011000-45920 - WEARING APPAREL 10011000-45970 - POSTAGE/SHIPPING 10011000-46101 - DPMT MATERIALS & SUPPLIES 10011000-46102 - FURNITURE & EQUIPMENT 10011000-46210 - NATURAL GAS 10011000-46220 - ELECTRICITY 10011000-46400 - BOOKS & SUBSCRIPTIONS 10011000-48100 - COMMUNITY CONTRIBUTIONS MINOT COMMISSION ON AGING 149,865 FIRST DISTRICT HEALTH UNIT 308,460 SOURIS BASIN TRANSIT 533,500 MINOT AREA COUNCIL OF THE ARTS 38,800

103,680 6,428 1,503 22,000 7,500 31,950 1,121 5,144 2,954 3,900 389 572 4,000 1,000 400 259 750 5,700 615 10,951 4,500 1,141,500

10011000-49124 - CAPITAL INFRASTRUCTURE 10011000-49125 - CAPITAL EQUIPMENT 10011000-49137 - CENTRAL DAKOTA MPO TOTAL CITY COUNCIL

4,214,000 1,290,358 87,412 $ 6,948,586

2027 ANNUAL BUDGET 37

2027 BUDGET $

103,680 6,428 1,503 130 31,950 1,155 6,184 819 3,452 387 365 3,500 750 267 750 194 739 12,091 1,030,625

96,385 $ 1,301,354

DOLLAR CHANGE $

% CHANGE

130 (22,000) (7,500) 34 1,040 (2,135) (448) (2) (207) (500) (250) (400) 8 (5,507) 124 1,140 (4,500) (110,875)

0.00% 0.00% 0.00% -100.00% -100.00% 0.00% 3.03% 20.21% -72.28% -11.49% -0.44% -36.23% -12.50% -25.00% -100.00% 3.09% 0.00% -96.61% 20.24% 10.41% -100.00% -9.71%

(4,214,000) (1,290,358) 8,974 $ (5,647,231)

-100.00% -100.00% 10.27% -81.27%

CITY MANAGER SUMMARY 2026 BUDGET

2027 BUDGET

SALARIES $ 565,261 1 CITY MANAGER 1 ASSISTANT CITY MANAGER 1 COMMUNICATION & ENGAGEMENT MANAGER 1 CITY CLERK 1 PUBLIC SAFETY INFORMATION OUTREACH OFFICER 1 COMMUNICATION SPECIALIST

$ 475,329

(89,932)

-15.91%

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES TOTAL CITY MANAGER

90,973 870 980 46,161 45,039 12,652 12,097 $ 684,101

(41,645) (1,525) 2,275 (13,460) (1,630) 1,617 $ (144,300)

-31.40% -63.67% 0.00% 5.18% -23.01% -11.41% 15.42% -17.42%

PERSONNEL

132,618 2,395 980 43,886 58,500 14,282 10,480 $ 828,401

DOLLAR CHANGE

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 38

% CHANGE

CITY MANAGER LINE ITEMS

10012000- 41100 - REGULAR EMPLOYEES 10012000- 42100 - ER'S HEALTH INSURANCE 10012000- 42110 - ER'S LIFE INSURANCE 10012000- 42200 - ER'S SOCIAL SECURITY 10012000- 42210 - ER'S MEDICARE 10012000- 42320 - ER'S NDPERS 10012000- 42500 - UNEMPLOYMENT COMP 10012000- 42600 - WORKERS' COMPENSATION INSUR 10012000- 42610 - CITY MANAGER PAY PLAN 10012000- 42700 - ER'S ST DISABILITY INS 10012000- 42900 - ER'S LT DISABILITY INS 10012000- 43300 - OTHER PROFESSIONAL SERVICES 10012000- 43900 - MEMBERSHIPS & ASSOCIATIONS 10012000- 44110 - WATER, SEWER, GARBAGE UTILITY 10012000- 44350 - IT MTCE & REPAIR AGREEMTS 10012000- 44400 - RENTALS 10012000- 45201 - GENERAL LIABILITY INSURANCE 10012000- 45202 - BUILDING & CONTENTS INSUR 10012000- 45207 - CYBER SECURITY INSURANCE 10012000- 45300 - TELEPHONE SERVICES 10012000- 45400 - ADVERTISING 10012000- 45800 - TRAVEL COSTS 10012000- 45900 - EDUCATION & TRAINING 10012000- 45920 - WEARING APPAREL 10012000- 45950 - BANKING & CREDIT CARD FEES 10012000- 45970 - POSTAGE/SHIPPING 10012000- 46101 - DPMT MATERIALS & SUPPLIES 10012000- 46102 - FURNITURE & EQUIPMENT 10012000- 46103 - COPIER & PRINTER SUPPLIES 10012000- 46210 - NATURAL GAS 10012000- 46220 - ELECTRICITY 10012000- 46400 - BOOKS & SUBSCRIPTIONS TOTAL CITY MANAGER

2026 BUDGET

2027 BUDGET

$ 565,261 53,901 255 12,501 7,761 33,217 723 581 17,061 4,187 2,431 50 2,345 1,057 42,829 980 1,750 8,402 344 3,605 15,000 21,530 4,700 2,494 675 3,000 3,510 4,137 557 9,923 3,635 $ 828,401

$ 475,329 33,714 497 6,410 44,015 752 604 3,460 1,521 870 1,089 45,072 980 1,742 9,866 287 6,832 15,000 5,580 2,460 20 2,557 696 3,000 3,575 2,637 697 11,400 3,440 $ 684,101

2027 ANNUAL BUDGET 39

DOLLAR CHANGE

% CHANGE

(89,932) (20,187) 242 (12,501) (1,351) 10,798 29 23 (17,061) (727) (910) (50) (1,475) 32 2,243 (8) 1,464 (57) 3,227 (15,950) (2,240) 20 63 21 65 (1,500) 140 1,477 (195) $ (144,300)

-15.91% -37.45% 94.90% -100.00% -17.41% 32.51% 4.00% 4.00% -100.00% -17.36% -37.43% -100.00% -62.90% 3.03% 5.24% 0.00% -0.47% 17.42% -16.46% 89.50% -74.08% -47.66% 0.00% 2.53% 3.11% 0.00% 1.85% -36.26% 25.09% 14.88% -5.36% -17.42%

HUMAN RESOURCES SUMMARY 2026 BUDGET SALARIES 1 HUMAN RESOURCES DIRECTOR 1 HRIS PAYROLL MANAGER 1 HR PROGRAM MANAGER 1 HUMAN RESOURCE GENERALIST

$ 363,980

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES TOTAL HUMAN RESOURCES

109,133 65,629 1,498 43,321 225,232 5,035 $ 813,827

PERSONNEL

2027 BUDGET $

375,425

121,906 54,629 2,737 15,001 219,016 5,585 794,300

DOLLAR CHANGE $

11,446

3.14%

12,773 (11,000) 1,239 (28,319) (6,216) 550 (19,528)

11.70% -16.76% 82.70% -65.37% -2.76% 10.93% -2.40%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 40

% CHANGE

HUMAN RESOURCES LINE ITEMS 2026 BUDGET

$ 363,980 10013000- 41100 - REGULAR EMPLOYEES 66,908 10013000- 42100 - ER'S HEALTH INSURANCE 196 10013000- 42110 - ER'S LIFE INSURANCE 4,786 10013000- 42210 - ER'S MEDICARE 8,952 10013000- 42310 - ER'S DEF CONTRIBUTION 23,342 10013000- 42320 - ER'S NDPERS 185 10013000- 42600 - WORKERS' COMPENSATION INSUR 3,199 10013000- 42700 - ER'S ST DISABILITY INS 1,565 10013000- 42900 - ER'S LT DISABILITY INS 30,000 10013000- 43040 - CONSULTANTS 6,000 10013000- 43200 - PROFESSIONAL TESTING 27,773 10013000- 43300 - OTHER PROFESSIONAL SERVICES 1,856 10013000- 43900 - MEMBERSHIPS & ASSOCIATIONS 488 10013000- 44110 - WATER, SEWER, GARBAGE UTILITY 50 10013000- 44210 - THIRD PARTY DISPOSAL 960 10013000- 44350 - IT MTCE & REPAIR AGREEMTS 1,398 10013000- 45201 - GENERAL LIABILITY INSURANCE 1,698 10013000- 45202 - BUILDING & CONTENTS INSUR 222 10013000- 45207 - CYBER SECURITY INSURANCE 1,777 10013000- 45300 - TELEPHONE SERVICES 2,500 10013000- 45400 - ADVERTISING 3,000 10013000- 45800 - TRAVEL COSTS 31,500 10013000- 45900 - EDUCATION & TRAINING 1,226 10013000- 45970 - POSTAGE/SHIPPING 2,000 10013000- 46101 - DPMT MATERIALS & SUPPLIES 3,800 10013000- 46102 - FURNITURE & EQUIPMENT 13,500 10013000- 46106 - EMPLOYEE AWARDS 268 10013000- 46210 - NATURAL GAS 4,767 10013000- 46220 - ELECTRICITY 205,932 10013000- 46400 - BOOKS & SUBSCRIPTIONS TOTAL HUMAN RESOURCES $ 813,827

2027 ANNUAL BUDGET 41

2027 BUDGET

375,425 78,551 497 4,875 9,364 23,926 192 3,300 1,201 25,000 27,773 1,856 503 50 2,184 1,621 1,504 221 2,292 400 7,700 1,263 1,000 484 10,000 322 5,263 207,532 794,300

DOLLAR CHANGE

% CHANGE

11,446 11,643 301 89 412 584 7 101 (364) (5,000) (6,000) 15 1,224 223 (194) (1) 515 (2,500) (2,600) (23,800) 37 (1,000) (3,316) (3,500) 54 496 1,600 $ (19,528)

3.14% 17.40% 153.57% 1.86% 4.60% 2.50% 4.00% 3.16% -23.26% 100.00% -100.00% 0.00% 0.00% 3.07% 0.00% 127.49% 15.97% -11.44% -0.25% 28.99% -100.00% -86.67% -75.56% 3.02% -50.00% -87.27% -25.93% 20.18% 10.41% 0.78% -2.40%

CITY ATTORNEY SUMMARY 2026 BUDGET

2027 BUDGET

SALARIES 1 CITY ATTORNEY 2 ASSISTANT CITY ATTORNEYS 1 LEGAL ADMINISTRATIVE ASSISTANT 1 ADMINISTRATIVE CLERK, PRINCIPAL

$ 498,325

$ 477,505

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES TOTAL CITY ATTORNEY

111,267 64,919 3,513 19,919 12,317 3,509 $ 713,769

137,461 50,427 3,971 9,237 9,527 3,894 $ 692,022

PERSONNEL

DOLLAR CHANGE $

(20,820)

-4.18%

26,194 (14,492) 458 (10,681) (2,790) 385 (21,747)

23.54% -22.32% 13.03% -53.62% -22.65% 10.97% -3.05%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 42

% CHANGE

CITY ATTORNEY LINE ITEMS

10014000-41100 - REGULAR EMPLOYEES 10014000-42100 - ER'S HEALTH INSURANCE 10014000-42110 - ER'S LIFE INSURANCE 10014000-42210 - ER'S MEDICARE 10014000-42310 - ER'S DEF CONTRIBUTION 10014000-42320 - ER'S NDPERS 10014000-42600 - WORKERS' COMPENSATION INSUR 10014000-42700 - ER'S ST DISABILITY INS 10014000-42900 - ER'S LT DISABILITY INS 10014000-43020 - ATTORNEYS 10014000-43900 - MEMBERSHIPS & ASSOCIATIONS 10014000-44110 - WATER, SEWER, GARBAGE UTILITY 10014000-44210 - THIRD PARTY DISPOSAL 10014000-44350 - IT MTCE & REPAIR AGREEMTS 10014000-45201 - GENERAL LIABILITY INSURANCE 10014000-45202 - BUILDING & CONTENTS INSUR 10014000-45207 - CYBER SECURITY INSURANCE 10014000-45300 - TELEPHONE SERVICES 10014000-45800 - TRAVEL COSTS 10014000-45900 - EDUCATION & TRAINING 10014000-45970 - POSTAGE/SHIPPING 10014000-46101 - DPMT MATERIALS & SUPPLIES 10014000-46102 - FURNITURE & EQUIPMENT 10014000-46210 - NATURAL GAS 10014000-46220 - ELECTRICITY 10014000-46400 - BOOKS & SUBSCRIPTIONS TOTAL CITY ATTORNEY

2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

$ 498,325 55,288 245 6,512 22,019 20,658 263 4,139 2,143 62,000 2,919 341 240 2,932 1,966 1,184 278 2,444 9,373 3,874 800 2,150 3,925 186 3,323 6,242 $ 713,769

$ 477,505 90,077 621 6,153 24,815 10,065 274 3,928 1,528 48,008 2,419 352 240 3,379 1,399 1,048 277 892 2,172 2,650 800 1,100 3,500 225 3,669 4,927 $ 692,022

$ (20,820) 34,789 376 (359) 2,796 (10,593) 11 (211) (615) (13,992) (500) 11 447 (567) (136) (1) (1,552) (7,201) (1,224) (1,050) (425) 39 346 (1,315) $ (21,747)

-4.18% 62.92% 153.47% -5.51% 12.70% -51.28% 4.00% -5.10% -28.70% -22.57% -17.14% 3.23% 0.00% 15.24% -28.85% -11.46% -0.33% -63.52% -76.83% -31.60% 0.00% -48.84% -10.83% 20.89% 10.42% -21.07% -3.05%

2027 ANNUAL BUDGET 43

FINANCE SUMMARY 2026 BUDGET SALARIES $ 1,150,274 1 FINANCE DIRECTOR 1 COMPTROLLER 0.50 CITY TREASURER 1 FINANCE MANAGER 1 ACCOUNTANT, SENIOR 1 CONTRACT COMPLIANCE OFFICER/COORDINATOR 1 BUSINESS SYSTEMS ANALYST 0.85 INTERNAL AUDITOR 3 ACCOUNTANTS 1 SENIOR FINANCIAL SPECIALIST 1 FINANCIAL SPECIALIST 1 FINANCIAL CLERK BENEFITS PROFESSIONAL AND TECHNICAL SERVICES REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES TRANSFERS BETWEEN FUNDS TOTAL FINANCE

369,610 85,143 15,334 74,411 20,469 12,786 4,129,798 5,857,825

2027 BUDGET $

1,126,324

393,764 82,395 15,720 59,936 21,836 13,633 4,075,143 5,788,751

2027 ANNUAL BUDGET 44

DOLLAR CHANGE

% CHANGE

(23,950)

-2.08%

24,154 (2,748) 386 (14,475) 1,368 847 (54,655) (69,073)

6.53% -3.23% 2.52% -19.45% 6.68% 6.62% -1.32% -1.18%

FINANCE LINE ITEMS

10018000-41100 - REGULAR EMPLOYEES 10018000-42100 - ER'S HEALTH INSURANCE 10018000-42110 - ER'S LIFE INSURANCE 10018000-42210 - ER'S MEDICARE 10018000-42300 - ER'S PENSION 10018000-42310 - ER'S DEF CONTRIBUTION 10018000-42320 - ER'S NDPERS 10018000-42500 - UNEMPLOYMENT COMP 10018000-42600 - WORKERS' COMPENSATION INSUR 10018000-42700 - ER'S ST DISABILITY INS 10018000-42900 - ER'S LT DISABILITY INS 10018000-43030 - AUDITORS 10018000-43300 - OTHER PROFESSIONAL SERVICES 10018000-43900 - MEMBERSHIPS & ASSOCIATIONS 10018000-44110 - WATER, SEWER, GARBAGE UTILITY 10018000-44210 - THIRD PARTY DISPOSAL 10018000-44350 - IT MTCE & REPAIR AGREEMTS 10018000-45201 - GENERAL LIABILITY INSURANCE 10018000-45202 - BUILDING & CONTENTS INSUR 10018000-45203 - AUTOMOTIVE INSURANCE 10018000-45204 - INLAND MARINE INSURANCE 10018000-45207 - CYBER SECURITY INSURANCE 10018000-45300 - TELEPHONE SERVICES 10018000-45400 - ADVERTISING 10018000-45800 - TRAVEL COSTS 10018000-45900 - EDUCATION & TRAINING 10018000-45950 - BANKING & CREDIT CARD FEES 10018000-45970 - POSTAGE/SHIPPING 10018000-46101 - DPMT MATERIALS & SUPPLIES 10018000-46102 - FURNITURE & EQUIPMENT 10018000-46103 - COPIER & PRINTER SUPPLIES 10018000-46210 - NATURAL GAS 10018000-46220 - ELECTRICITY 10018000-46400 - BOOKS & SUBSCRIPTIONS 10018000-49123 - DEBT TOTAL FINANCE

2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

$ 1,150,274 207,050 649 15,100 30,056 6,793 93,863 940 484 9,729 4,946 81,948 1,500 1,695 1,154 240 13,940 4,675 19,121 1,014 700 694 5,452 800 5,163 6,600 24,680 5,512 8,100 9,229 2,790 632 12,154 350 4,129,798 $ 5,857,825

$ 1,126,324 224,847 1,534 14,672 39,931 7,498 90,709 978 503 9,488 3,604 80,310 1,500 585 1,189 240 14,291 4,270 8,461 1,333 643 733 5,250 320 5,568 6,000 21,680 5,678 7,600 11,036 2,860 761 12,872 340 4,075,143 $ 5,788,751

$ (23,950) 17,797 885 (428) 9,875 705 (3,154) 38 19 (241) (1,342) (1,638) (1,110) 35 351 (405) (10,660) 319 (57) 39 (202) (480) 405 (600) (3,000) 166 (500) 1,808 70 128 718 (10) (54,655) $ (69,073)

-2.08% 8.60% 136.36% -2.83% 32.86% 10.38% -3.36% 4.00% 4.00% -2.48% -27.13% -2.00% 0.00% -65.49% 3.03% 0.00% 2.52% -8.66% -55.75% 31.45% -8.13% 5.67% -3.71% -60.00% 7.84% -9.09% -12.16% 3.01% -6.17% 19.59% 2.51% 20.29% 5.91% -2.86% -1.32% -1.18%

2027 ANNUAL BUDGET 45

INFORMATION TECHNOLOGY SUMMARY 2026 BUDGET SALARIES $ 509,426 1 MANAGER OF SYSTEMS & SUPPORT 1 MANAGER OF NETWORKS & COMMUNICATIONS 1 INFORMATION TECHNOLOGY SPECIALIST, SENIOR 1 INFORMATION TECHNOLOGY TECH II 2 INFORMATION TECHNOLOGY TECH I BENEFITS PROFESSIONAL AND TECHNICAL SERVICES REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL TRANSFERS BETWEEN FUNDS TOTAL INFORMATION TECHNOLOGY

PERSONNEL

268,612 32,500 588,984 44,854 32,729 6,302 141 216,500 1,700,047

2027 BUDGET $

524,221

320,634 9,000 566,421 39,270 30,412 6,991 145 1,497,093

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 46

DOLLAR CHANGE

% CHANGE

14,795

2.90%

52,022 (23,500) (22,563) (5,584) (2,317) 689 4 (216,500) $ (202,954)

19.37% -72.31% -3.83% -12.45% -7.08% 10.94% 3.00% 100.00% -11.94%

INFORMATION TECHNOLOGY LINE ITEMS 2026 BUDGET 10019000- 41100 - REGULAR EMPLOYEES $ 10019000- 41300 - OVERTIME 10019000- 42100 - ER'S HEALTH INSURANCE 10019000- 42110 - ER'S LIFE INSURANCE 10019000- 42210 - ER'S MEDICARE 10019000- 42300 - ER'S PENSION 10019000- 42320 - ER'S NDPERS 10019000- 42600 - WORKERS' COMPENSATION INSUR 10019000- 42700 - ER'S ST DISABILITY INS 10019000- 42900 - ER'S LT DISABILITY INS 10019000- 43040 - CONSULTANTS 10019000- 44110 - WATER, SEWER, GARBAGE UTILITY 10019000- 44330 - VEHICLE & EQUIPMENT REPAIR 10019000- 44350 - IT MTCE & REPAIR AGREEMTS 10019000- 45201 - GENERAL LIABILITY INSURANCE 10019000- 45202 - BUILDING & CONTENTS INSUR 10019000- 45203 - AUTOMOTIVE INSURANCE 10019000- 45207 - CYBER SECURITY INSURANCE 10019000- 45300 - TELEPHONE SERVICES 10019000- 45800 - TRAVEL COSTS 10019000- 45900 - EDUCATION & TRAINING 10019000- 45970 - POSTAGE/SHIPPING 10019000- 46101 - DPMT MATERIALS & SUPPLIES 10019000- 46102 - FURNITURE & EQUIPMENT 10019000- 46210 - NATURAL GAS 10019000- 46220 - ELECTRICITY 10019000- 46262 - UNLEADED 10019000- 49125 - CAPITAL EQUIPMENT TOTAL INFORMATION TECHNOLOGY $

507,426 2,000 94,417 294 6,482 136,063 24,459 374 4,380 2,143 32,500 611 730 587,643 3,231 2,125 374 333 23,899 5,000 9,800 92 2,500 30,229 335 5,967 141 216,500 1,700,047

2027 ANNUAL BUDGET 47

2027 BUDGET $

522,141 2,080 101,027 745 6,667 180,320 25,335 389 4,509 1,642 9,000 630 565,791 2,931 1,882 366 332 26,664 2,000 5,000 95 2,500 27,912 403 6,588 145 1,497,093

DOLLAR CHANGE

% CHANGE

14,715 80 6,610 451 185 44,257 876 15 129 (501) (23,500) 19 (730) (21,852) (300) (244) (7) (1) 2,765 (3,000) (4,800) 3 (2,317) 68 621 4 (216,500) $ (202,954)

2.90% 4.00% 7.00% 153.40% 2.85% 32.53% 3.58% 4.00% 2.95% -23.38% -72.31% 3.11% -100.00% -3.72% -9.27% -11.46% -2.00% -0.40% 11.57% -60.00% -48.98% 3.26% 0.00% -7.66% 20.33% 10.41% 3.00% -100.00% -11.94%

ASSESSOR SUMMARY 2026 BUDGET

2027 BUDGET

SALARIES 1 CITY ASSESSOR 1 ASSISTANT CITY ASSESSOR 2 PROPERTY APPRAISERS, SENIOR 1 PROPERTY APPRAISER 1 PROPERTY ASSESSMENT SPECIALIST

$ 545,919

$ 552,693

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL TOTAL ASSESSOR

264,861 980 984 31,345 29,549 10,441 4,324 1,900 $ 890,303

306,656 740 984 39,764 29,991 10,252 4,797 2,235 $ 948,112

PERSONNEL

DOLLAR CHANGE $

6,774

1.24%

41,795 (240) 8,419 442 (189) 473 335 57,809

15.78% -24.49% 0.00% 26.86% 1.50% -1.81% 10.94% 17.63% 6.49%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 48

% CHANGE

ASSESSOR LINE ITEMS

10021100- 41100 - REGULAR EMPLOYEES 10021100- 42100 - ER'S HEALTH INSURANCE 10021100- 42110 - ER'S LIFE INSURANCE 10021100- 42210 - ER'S MEDICARE 10021100- 42300 - ER'S PENSION 10021100- 42310 - ER'S DEF CONTRIBUTION 10021100- 42320 - ER'S NDPERS 10021100- 42600 - WORKERS' COMPENSATION INSUR 10021100- 42700 - ER'S ST DISABILITY INS 10021100- 42900 - ER'S LT DISABILITY INS 10021100- 43900 - MEMBERSHIPS & ASSOCIATIONS 10021100- 44110 - WATER, SEWER, GARBAGE UTILITY 10021100- 44330 - VEHICLE & EQUIPMENT REPAIR 10021100- 44350 - IT MTCE & REPAIR AGREEMTS 10021100- 44400 - RENTALS 10021100- 45201 - GENERAL LIABILITY INSURANCE 10021100- 45202 - BUILDING & CONTENTS INSUR 10021100- 45203 - AUTOMOTIVE INSURANCE 10021100- 45207 - CYBER SECURITY INSURANCE 10021100- 45300 - TELEPHONE SERVICES 10021100- 45800 - TRAVEL COSTS 10021100- 45900 - EDUCATION & TRAINING 10021100- 45920 - WEARING APPAREL 10021100- 45970 - POSTAGE/SHIPPING 10021100- 46101 - DPMT MATERIALS & SUPPLIES 10021100- 46102 - FURNITURE & EQUIPMENT 10021100- 46103 - COPIER & PRINTER SUPPLIES 10021100- 46105 - CLEANING SUPPLIES 10021100- 46210 - NATURAL GAS 10021100- 46220 - ELECTRICITY 10021100- 46262 - UNLEADED 10021100- 46400 - BOOKS & SUBSCRIPTIONS TOTAL ASSESSOR

2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

$ 545,919 98,686 294 6,910 120,980 4,928 25,568 350 4,798 2,347 980 420 3,526 25,603 984 1,744 1,458 1,379 333 3,017 5,162 1,880 300 16,072 3,337 3,609 1,989 47 230 4,094 1,900 1,459 $ 890,303

$ 552,693 99,831 745 7,039 159,949 31,514 951 4,858 1,769 740 433 3,632 25,926 984 1,807 646 1,338 332 3,783 7,651 3,180 325 20,703 3,062 3,659 2,024 47 276 4,521 2,235 1,459 $ 948,112

1.24% 1.16% 153.40% 1.87% 32.21% -100.00% 23.26% 171.65% 1.25% -24.63% -24.49% 3.10% 3.00% 1.26% 0.00% 3.59% -55.72% -2.96% -0.40% 25.39% 48.22% 69.15% 8.33% 28.81% -8.24% 1.39% 1.80% 0.00% 20.34% 10.41% 17.63% 0.00% 6.49%

2027 ANNUAL BUDGET 49

6,774 1,145 451 129 38,969 (4,928) 5,946 601 60 (578) (240) 13 106 323 63 (813) (41) (1) 766 2,489 1,300 25 4,631 (275) 50 36 47 426 335 57,809

POLICE SUMMARY 2026 BUDGET SALARIES 1 POLICE CHIEF 1 DEPUTY POLICE CHIEF 2 POLICE CAPTAINS 4 POLICE LIEUTENANTS 13 POLICE SERGEANTS 20 POLICE OFFICERS, MASTER 15 POLICE OFFICERS, SENIOR 29 POLICE OFFICERS 1 DIGITAL FORENSIC ANALYST 1 EVIDENCE AND PROPERTY TECHNICIAN 1 INTELLIGENCE ANALYST 1 PROGRAM MANAGEMENT ANALYST 1 LAW ENFORCEMENT OFFICE MANAGER 1 LAW ENFORCEMENT SPECIALIST III 2 LAW ENFORCEMENT SPECIALISTS II 1.5 LAW ENFORCEMENT SPECIALISTS I 3 COMMUNITY SERVICE OFFICERS 1 CODE ENFORCEMENT SPECIALIST BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL OTHER TOTAL POLICE

PERSONNEL

7,427,539

3,525,461 82,468 219,798 584,351 401,152 328,767 70,108 153,575 22,500 12,815,718

2027 BUDGET

DOLLAR CHANGE

% CHANGE

8,084,616

657,077

8.85%

4,185,081 62,529 434,743 686,690 399,994 171,864 73,186 150,079 13,500 14,262,282

659,620 (19,939) 214,945 102,340 (1,158) (156,903) 3,078 (3,496) (9,000) $ 1,446,564

18.71% -24.18% 97.79% 17.51% -0.29% -47.72% 4.39% -2.28% -40.00% 11.29%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 50

OTHER

POLICE LINE ITEMS 2026 BUDGET 10021000-41100 - REGULAR EMPLOYEES 10021000-41200 - TEMP & PART-TIME EMPLOYEES 10021000-41300 - OVERTIME 10021000-42100 - ER'S HEALTH INSURANCE 10021000-42110 - ER'S LIFE INSURANCE 10021000-42200 - ER'S SOCIAL SECURITY 10021000-42210 - ER'S MEDICARE 10021000-42300 - ER'S PENSION 10021000-42310 - ER'S DEF CONTRIBUTION 10021000-42320 - ER'S NDPERS 10021000-42400 - TUITION REIMBURSEMENTS 10021000-42500 - UNEMPLOYMENT COMP 10021000-42600 - WORKERS' COMPENSATION INSUR 10021000-42700 - ER'S ST DISABILITY INS 10021000-42900 - ER'S LT DISABILITY INS 10021000-43200 - PROFESSIONAL TESTING 10021000-43300 - OTHER PROFESSIONAL SERVICES 10021000-43900 - MEMBERSHIPS & ASSOCIATIONS 10021000-44110 - WATER, SEWER, GARBAGE UTILITY 10021000-44320 - STRUCTURE RPR & MTCE 10021000-44322 - HVAC RPR & MTCE 10021000-44324 - ELEVATOR RPR & MTCE 10021000-44325 - PEST CONTROL RPR & MTCE 10021000-44327 - SECURITY SYSTEM RPR & MTCE 10021000-44330 - VEHICLE & EQUIPMENT REPAIR 10021000-44340 - POUND SERVICES AGMTS 10021000-44350 - IT MTCE & REPAIR AGREEMTS 10021000-44360 - NUISANCE ABATEMENT 10021000-44400 - RENTALS 10021000-45201 - GENERAL LIABILITY INSURANCE 10021000-45202 - BUILDING & CONTENTS INSUR 10021000-45203 - AUTOMOTIVE INSURANCE 10021000-45204 - INLAND MARINE INSURANCE 10021000-45205 - COVERAGE FOR FLOOD INSURANCE 10021000-45207 - CYBER SECURITY INSURANCE 10021000-45300 - TELEPHONE SERVICES 10021000-45400 - ADVERTISING 10021000-45800 - TRAVEL COSTS 10021000-45900 - EDUCATION & TRAINING 10021000-45920 - WEARING APPAREL 10021000-45940 - TOWING 10021000-45950 - BANKING & CREDIT CARD FEES 10021000-45970 - POSTAGE/SHIPPING 10021000-46101 - DPMT MATERIALS & SUPPLIES 10021000-46102 - FURNITURE & EQUIPMENT 10021000-46103 - COPIER & PRINTER SUPPLIES 10021000-46104 - CANINE CARE & SUPPLIES 10021000-46108 - AMMUNITION & TARGETS 10021000-46114 - CRIME INVESTIGAT & BUY MONEY 10021000-46119 - COMMUNITY OUTREACH 10021000-46210 - NATURAL GAS 10021000-46220 - ELECTRICITY 10021000-46261 - DIESEL 10021000-46262 - UNLEADED 10021000-46400 - BOOKS & SUBSCRIPTIONS 10021000-48100 - COMMUNITY CONTRIBUTIONS 10021000-48201 - DOMESTIC VIOLENCE TOTAL POLICE

6,925,100 154,106 348,333 1,310,683 4,141 9,555 94,266 1,404,655 41,763 501,261 8,000 813 62,707 58,748 28,869 3,800 70,418 8,250 4,363 23,500 11,100 4,750 350 2,000 126,775 200,000 211,513 219,798 74,882 7,004 46,190 761 3,381 5,436 64,351 6,675 57,828 63,530 30,544 30,000 3,645 6,924 80,394 168,917 1,057 16,000 32,000 2,500 12,000 5,130 64,978 76 153,499 15,899 9,000 13,500 12,815,718

2027 ANNUAL BUDGET 51

2027 BUDGET $

7,587,350 135,000 362,266 1,435,629 11,799 8,370 105,626 1,781,958 38,463 622,773 25,000 846 65,215 65,423 23,979 3,800 49,329 9,400 4,494 4,809 350 55,000 450,000 104,037 68,000 434,743 70,073 6,199 49,642 714 3,317 5,341 61,059 3,675 64,244 62,528 32,071 31,500 2,500 7,132 70,498 40,094 1,057 19,000 32,000 1,000 6,718 66,468 79 150,000 8,215 13,500 14,262,282

DOLLAR CHANGE

% CHANGE

662,250 (19,106) 13,933 124,946 7,658 (1,185) 11,360 377,303 (3,300) 121,512 17,000 33 2,508 6,675 (4,890) (21,089) 1,150 131 (23,500) (11,100) 59 (2,000) (71,775) 250,000 (107,475) 68,000 214,945 (4,809) (805) 3,452 (48) (64) (95) (3,293) (3,000) 6,416 (1,002) 1,527 1,500 (1,145) 208 (9,896) (128,823) 3,000 (1,500) (12,000) 1,588 1,490 3 (3,499) (7,684) (9,000) 1,446,564

9.56% -12.40% 4.00% 9.53% 184.93% -12.40% 12.05% 26.86% -7.90% 24.24% 212.50% 4.00% 4.00% 11.36% -16.94% 0.00% -29.95% 13.94% 3.00% -100.00% -100.00% 1.24% 0.00% -100.00% -56.62% 125.00% -50.81% 97.79% -6.42% -11.50% 7.47% -6.24% -1.90% -1.76% -5.12% -44.94% 11.09% -1.58% 5.00% 5.00% -31.41% 3.00% -12.31% -76.26% 0.00% 18.75% 0.00% -60.00% -100.00% 30.94% 2.29% 3.65% -2.28% -48.33% -100.00% 0.00% 11.29%

DISPATCH SUMMARY 2026 BUDGET SALARIES 1 PSAP PERSONNEL MANAGER 1 PSAP DATA COORDINATOR 4 DISPATCHERS, LEAD 2 DISPATCHERS, SENIOR 11 DISPATCHERS

1,284,845

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES TOTAL DISPATCH $

557,293 9,839 17,184 94,000 37,320 13,977 13,418 2,027,876

PERSONNEL

2027 BUDGET $

1,273,149

568,974 9,509 17,184 105,559 34,996 20,869 14,884 2,045,124

DOLLAR CHANGE $

(11,696)

-0.91%

11,681 (330) 11,558 (2,323) 6,892 1,467 17,248

2.10% -3.35% 0.00% 12.30% -6.23% 49.31% 10.93% 0.85%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 52

% CHANGE

DISPATCH LINE ITEMS

10024000- 41100 - REGULAR EMPLOYEES 10024000- 41300 - OVERTIME 10024000- 42100 - ER'S HEALTH INSURANCE 10024000- 42110 - ER'S LIFE INSURANCE 10024000- 42210 - ER'S MEDICARE 10024000- 42300 - ER'S PENSION 10024000- 42310 - ER'S DEF CONTRIBUTION 10024000- 42320 - ER'S NDPERS 10024000- 42500 - UNEMPLOYMENT COMP 10024000- 42600 - WORKERS' COMPENSATION INSUR 10024000- 42700 - ER'S ST DISABILITY INS 10024000- 42900 - ER'S LT DISABILITY INS 10024000- 43200 - PROFESSIONAL TESTING 10024000- 43300 - OTHER PROFESSIONAL SERVICES 10024000- 43900 - MEMBERSHIPS & ASSOCIATIONS 10024000- 44110 - WATER, SEWER, GARBAGE UTILITY 10024000- 44330 - VEHICLE & EQUIPMENT REPAIR 10024000- 44350 - IT MTCE & REPAIR AGREEMTS 10024000- 44400 - RENTALS 10024000- 45201 - GENERAL LIABILITY INSURANCE 10024000- 45202 - BUILDING & CONTENTS INSUR 10024000- 45207 - CYBER SECURITY INSURANCE 10024000- 45300 - TELEPHONE SERVICES 10024000- 45800 - TRAVEL COSTS 10024000- 45900 - EDUCATION & TRAINING 10024000- 45920 - WEARING APPAREL 10024000- 46101 - DPMT MATERIALS & SUPPLIES 10024000- 46102 - FURNITURE & EQUIPMENT 10024000- 46103 - COPIER & PRINTER SUPPLIES 10024000- 46210 - NATURAL GAS 10024000- 46220 - ELECTRICITY 10024000- 46400 - BOOKS & SUBSCRIPTIONS TOTAL DISPATCH

2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

$ 1,209,178 75,667 236,341 931 17,068 158,522 127,862 70 773 10,560 5,166 6,377 1,500 1,962 1,301 7,000 85,699 17,184 3,913 4,525 1,055 7,777 9,500 8,700 1,850 2,500 10,520 657 713 12,705 300 $ 2,027,876

$ 1,194,455 78,694 258,648 2,360 16,905 143,036 6,004 126,917 73 804 10,430 3,797 6,377 1,500 1,632 1,341 8,500 95,718 17,184 3,490 4,005 1,052 6,400 9,500 8,700 1,850 3,500 16,213 656 857 14,028 500 $ 2,045,124

$ (14,723) 3,027 22,307 1,429 (163) (15,486) 6,004 (945) 3 31 (130) (1,369) (330) 40 1,500 10,018 (423) (520) (3) (1,376) 1,000 5,693 (1) 144 1,323 200 $ 17,248

-1.22% 4.00% 9.44% 153.49% -0.96% -9.77% -0.74% 4.00% 4.00% -1.23% -26.50% 0.00% 0.00% -16.82% 3.07% 21.43% 11.69% 0.00% -10.82% -11.50% -0.32% -17.70% 0.00% 0.00% 0.00% 40.00% 54.12% -0.15% 20.20% 10.41% 66.67% 0.85%

2027 ANNUAL BUDGET 53

MUNICIPAL JUDGE SUMMARY 2026 BUDGET

2027 BUDGET

SALARIES 1 MUNICIPAL JUDGE 1 CLERK OF COURT 2 ADMINISTRATIVE CLERKS, SENIOR 0.50 LAW ENFORCEMENT SPECIALIST I

$ 290,080

$ 256,807

(33,273)

-11.47%

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES OTHER TOTAL MUNICIPAL JUDGE

107,464 23,100 984 12,472 174,176 23,907 237,000 $ 869,183

97,078 21,100 984 11,000 162,254 8,907 205,000 $ 763,129

(10,386) (2,000) (1,472) (11,922) (15,000) (32,000) $ (106,054)

-9.66% -8.66% 0.00% -11.81% -6.85% -62.74% -13.50% -12.20%

PERSONNEL

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 54

DOLLAR CHANGE

OTHER

% CHANGE

MUNICIPAL JUDGE LINE ITEMS 2026 BUDGET 10025000-41100 - REGULAR EMPLOYEES 10025000-41200 - TEMP & PART-TIME EMPLOYEES 10025000-42100 - ER'S HEALTH INSURANCE 10025000-42110 - ER'S LIFE INSURANCE 10025000-42200 - ER'S SOCIAL SECURITY 10025000-42210 - ER'S MEDICARE 10025000-42310 - ER'S DEF CONTRIBUTION 10025000-42320 - ER'S NDPERS 10025000-42500 - UNEMPLOYMENT COMP 10025000-42600 - WORKERS' COMPENSATION INSUR 10025000-42700 - ER'S ST DISABILITY INS 10025000-42900 - ER'S LT DISABILITY INS 10025000-43020 - ATTORNEYS 10025000-43300 - OTHER PROFESSIONAL SERVICES 10025000-43900 - MEMBERSHIPS & ASSOCIATIONS 10025000-44330 - VEHICLE & EQUIPMENT REPAIR 10025000-44350 - IT MTCE & REPAIR AGREEMTS 10025000-44400 - RENTALS 10025000-45201 - GENERAL LIABILITY INSURANCE 10025000-45202 - BUILDING & CONTENTS INSUR 10025000-45207 - CYBER SECURITY INSURANCE 10025000-45300 - TELEPHONE SERVICES 10025000-45800 - TRAVEL COSTS 10025000-45900 - EDUCATION & TRAINING 10025000-45950 - BANKING & CREDIT CARD FEES 10025000-45951 - COLLECTION FEES 10025000-45960 - PRISONER CARE 10025000-46101 - DPMT MATERIALS & SUPPLIES 10025000-46102 - FURNITURE & EQUIPMENT 10025000-46103 - COPIER & PRINTER SUPPLIES 10025000-46105 - CLEANING SUPPLIES 10025000-46400 - BOOKS & SUBSCRIPTIONS 10025000-48201 - DOMESTIC VIOLENCE 10025000-48202 - RESTITUTION 10025000-48203 - BONDS POSTED TOTAL MUNICIPAL JUDGE

266,606 23,474 76,987 221 5,042 3,819 2,178 16,355 61 132 1,792 877 22,000 400 700 500 11,972 984 1,546 338 222 2,120 1,000 3,500 13,450 12,000 140,000 2,500 18,500 2,357 50 500 17,000 50,000 170,000 869,183

2027 ANNUAL BUDGET 55

2027 BUDGET $

245,640 11,167 70,396 497 4,375 3,383 4,464 11,592 63 137 1,591 579 20,000 400 700 600 10,400 984 1,296 300 249 2,249 1,500 1,000 13,659 12,000 130,000 2,500 3,500 2,357 50 500 15,000 40,000 150,000 763,129

DOLLAR CHANGE

% CHANGE

$ (20,966) (12,307) (6,591) 276 (667) (436) 2,286 (4,763) 2 5 (201) (298) (2,000) 100 (1,572) (250) (38) 27 130 500 (2,500) 209 (10,000) (15,000) (2,000) (10,000) (20,000) $ (106,054)

-7.86% -52.43% -8.56% 124.89% -13.23% -11.42% 104.96% -29.12% 4.00% 4.00% -11.22% -33.98% -9.09% 0.00% 0.00% 20.00% -13.13% 0.00% -16.19% -11.23% 12.28% 6.11% 50.00% -71.43% 1.55% 0.00% -7.14% 0.00% -81.08% 0.00% 0.00% 0.00% -11.76% -20.00% -11.76% -12.20%

FIRE CONTROL SUMMARY 2026 BUDGET SALARIES 1 FIRE CHIEF 1 ASSISTANT FIRE CHIEF 4 FIRE BATTALION CHIEFS 15 FIRE CAPTAINS 28 FIREFIGHTERS, SENIOR 17 FIREFIGHTERS 1 FIRE MARSHAL 1 FIRE INSPECTOR II 1 FIRE INSPECTOR I 1 PUBLIC SAFETY BUSINESS ANALYST

6,046,238

BENEFITS 3,013,597 PROFESSIONAL AND TECHNICAL SERVICES 66,833 INFRASTRUCTURE MAINTENANCE 984 REPAIR & MAINTENANCE 177,829 OTHER PURCHASED SERVICES 180,238 OPERATION SUPPLIES 205,463 UTILITIES 108,633 FUEL 45,108 OTHER 361,197 TOTAL FIRE CONTROL $ 10,206,120

PERSONNEL

2027 BUDGET

DOLLAR CHANGE

% CHANGE

6,320,519

$ 274,281

4.54%

3,278,738 46,593 984 189,437 179,781 227,697 92,910 60,686 10,397,345

265,141 (20,240) 11,608 (457) 22,234 (15,723) 15,578 (361,197) $ 191,225

8.80% -30.28% 0.00% 6.53% -0.25% 10.82% -14.47% 34.54% -100.00% 1.87%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 56

FIRE CONTROL 2026 BUDGET 10031000-41100 - REGULAR EMPLOYEES $ 10031000-41300 - OVERTIME 10031000-42100 - ER'S HEALTH INSURANCE 10031000-42110 - ER'S LIFE INSURANCE 10031000-42210 - ER'S MEDICARE 10031000-42300 - ER'S PENSION 10031000-42310 - ER'S DEF CONTRIBUTION 10031000-42320 - ER'S NDPERS 10031000-42500 - UNEMPLOYMENT COMP 10031000-42600 - WORKERS' COMPENSATION INSUR 10031000-42700 - ER'S ST DISABILITY INS 10031000-42900 - ER'S LT DISABILITY INS 10031000-43300 - OTHER PROFESSIONAL SERVICES 10031000-43900 - MEMBERSHIPS & ASSOCIATIONS 10031000-44110 - WATER, SEWER, GARBAGE UTILITY 10031000-44320 - STRUCTURE RPR & MTCE 10031000-44325 - PEST CONTROL RPR & MTCE 10031000-44330 - VEHICLE & EQUIPMENT REPAIR 10031000-44350 - IT MTCE & REPAIR AGREEMTS 10031000-44400 - RENTALS 10031000-44410 - LEASE CONTRA 10031000-45201 - GENERAL LIABILITY INSURANCE 10031000-45202 - BUILDING & CONTENTS INSUR 10031000-45203 - AUTOMOTIVE INSURANCE 10031000-45207 - CYBER SECURITY INSURANCE 10031000-45300 - TELEPHONE SERVICES 10031000-45400 - ADVERTISING 10031000-45800 - TRAVEL COSTS 10031000-45900 - EDUCATION & TRAINING 10031000-45920 - WEARING APPAREL 10031000-45950 - BANKING & CREDIT CARD FEES 10031000-45970 - POSTAGE/SHIPPING 10031000-46101 - DPMT MATERIALS & SUPPLIES 10031000-46102 - FURNITURE & EQUIPMENT 10031000-46103 - COPIER & PRINTER SUPPLIES 10031000-46105 - CLEANING SUPPLIES 10031000-46107 - FOAM & CHEMICALS 10031000-46210 - NATURAL GAS 10031000-46220 - ELECTRICITY 10031000-46261 - DIESEL 10031000-46262 - UNLEADED 10031000-48200 - PASS-THROUGH TOTAL FIRE CONTROL $

5,430,238 616,000 1,089,206 3,479 83,040 1,253,909 83,010 363,254 1,172 60,569 50,873 25,085 64,878 1,955 22,429 26,270 3,000 72,630 53,500 984 22,179 11,340 17,311 806 3,941 34,711 1,000 10,000 49,700 28,350 900 162,621 13,875 657 18,710 9,600 40,009 68,624 36,278 8,830 361,197 10,206,120

2027 ANNUAL BUDGET 57

2027 BUDGET $

5,754,879 565,640 1,083,361 8,694 84,358 1,494,374 84,365 389,491 1,219 62,992 51,109 18,775 44,878 1,715 23,102 42,270 3,000 65,630 55,435 984 22,116 5,018 18,005 732 3,929 23,141 1,000 10,000 65,890 28,850 200 900 182,461 15,623 657 22,856 6,100 40,718 52,192 51,591 9,095 10,397,345

DOLLAR CHANGE

% CHANGE

$ 324,641 (50,360) (5,845) 5,215 1,318 240,465 1,355 26,237 47 2,423 236 (6,310) (20,000) (240) 673 16,000 (7,000) 1,935 (62) (6,322) 694 (75) (12) (11,570) 16,190 500 200 19,841 1,748 4,146 (3,500) 709 (16,431) 15,313 265 (361,197) $ 191,225

5.98% -8.18% -0.54% 149.90% 1.59% 19.18% 1.63% 7.22% 4.00% 4.00% 0.46% -25.15% -30.83% -12.28% 3.00% 60.91% 0.00% -9.64% 3.62% 0.00% -0.28% -55.75% 4.01% -9.24% -0.29% -33.33% 0.00% 0.00% 32.58% 1.76% 0.00% 12.20% 12.59% 0.00% 22.16% -36.46% 1.77% -23.94% 42.21% 3.00% -100.00% 1.87%

COMMUNITY DEVELOPMENT SUMMARY 2026 BUDGET

2027 BUDGET

SALARIES $ 491,603 1 COMMUNITY/ECONOMIC DEVELOPMENT DIRECTOR 1 PRINCIPAL PLANNER 1 ASSOCIATE PLANNER II 1 PLANNING & CODE ENFORCEMENT ASSISTANT

$ 407,187

(84,416)

-17.17%

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL TOTAL COMMUNITY DEVELOPMENT

115,509 3,700 492 10,750 25,503 3,479 1,513 500 $ 568,632

(20,825) (1,300) (2) (3,898) (6,400) (555) (339) $ (117,735)

-15.28% -26.00% 0.00% -0.02% -13.26% -64.78% -26.82% -40.43% -17.15%

PERSONNEL

136,334 5,000 492 10,752 29,401 9,879 2,067 839 $ 686,367

DOLLAR CHANGE

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 58

% CHANGE

COMMUNITY DEVELOPMENT

10035000- 41100 - REGULAR EMPLOYEES 10035000- 41200 - TEMP & PART-TIME EMPLOYEES 10035000- 42100 - ER'S HEALTH INSURANCE 10035000- 42110 - ER'S LIFE INSURANCE 10035000- 42200 - ER'S SOCIAL SECURITY 10035000- 42210 - ER'S MEDICARE 10035000- 42310 - ER'S DEF CONTRIBUTION 10035000- 42320 - ER'S NDPERS 10035000- 42500 - UNEMPLOYMENT COMP 10035000- 42600 - WORKERS' COMPENSATION INSUR 10035000- 42700 - ER'S ST DISABILITY INS 10035000- 42900 - ER'S LT DISABILITY INS 10035000- 43900 - MEMBERSHIPS & ASSOCIATIONS 10035000- 44110 - WATER, SEWER, GARBAGE UTILITY 10035000- 44330 - VEHICLE & EQUIPMENT REPAIR 10035000- 44350 - IT MTCE & REPAIR AGREEMTS 10035000- 44400 - RENTALS 10035000- 45201 - GENERAL LIABILITY INSURANCE 10035000- 45202 - BUILDING & CONTENTS INSUR 10035000- 45203 - AUTOMOTIVE INSURANCE 10035000- 45207 - CYBER SECURITY INSURANCE 10035000- 45300 - TELEPHONE SERVICES 10035000- 45400 - ADVERTISING 10035000- 45800 - TRAVEL COSTS 10035000- 45900 - EDUCATION & TRAINING 10035000- 45920 - WEARING APPAREL 10035000- 45950 - BANKING & CREDIT CARD FEES 10035000- 45970 - POSTAGE/SHIPPING 10035000- 46101 - DPMT MATERIALS & SUPPLIES 10035000- 46102 - FURNITURE & EQUIPMENT 10035000- 46103 - COPIER & PRINTER SUPPLIES 10035000- 46210 - NATURAL GAS 10035000- 46220 - ELECTRICITY 10035000- 46262 - UNLEADED 10035000- 46400 - BOOKS & SUBSCRIPTIONS TOTAL COMMUNITY DEVELOPMENT

2026 BUDGET

2027 BUDGET

$ 465,353 26,250 78,528 245 1,628 6,513 5,772 36,410 970 351 3,916 2,001 5,000 2 2,000 8,750 492 1,651 170 789 278 5,356 3,500 6,500 5,500 400 644 4,613 2,000 5,000 379 629 1,438 839 2,500 $ 686,367

$ 407,187 65,829 497 5,422 37,706 1,009 365 3,378 1,303 3,700 2,000 8,750 492 1,316 151 772 277 4,717 3,500 6,000 3,500 656 4,613 1,700 1,500 279 446 1,066 500 $ 568,632

2027 ANNUAL BUDGET 59

DOLLAR CHANGE

% CHANGE

(58,166) (26,250) (12,699) 252 (1,628) (1,091) (5,772) 1,296 39 14 (538) (698) (1,300) (2) (0) (335) (19) (17) (1) (639) (500) (2,000) (400) 12 (300) (3,500) (100) (183) (372) (339) (2,500) $ (117,735)

-12.50% -100.00% -16.17% 102.86% -100.00% -16.75% -100.00% 3.56% 4.00% 4.00% -13.74% -34.88% -26.00% -100.00% 0.00% 0.00% 0.00% -20.27% -10.98% -2.12% -0.33% -11.92% 0.00% -7.69% -36.36% -100.00% 1.86% 0.00% -15.00% -70.00% -26.39% -29.07% -25.84% -40.43% -100.00% -17.15%

INSPECTION SUMMARY 2026 BUDGET SALARIES 1 BUILDING OFFICIAL 1 SENIOR BUILDING INSPECTOR II 1 BUILDING INSPECTOR III 1 BUILDING INSPECTOR I 1 MECHANICAL INSPECTOR III 1 PLUMBING INSPECTOR III 1 RESIDENTIAL PLAN REVIEWER 1 COMMERCIAL PLAN REVIEWER 1 ADMINISTRATIVE CLERK, SENIOR BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL TOTAL INSPECTION

PERSONNEL

930,067

324,956 3,200 492 97,970 50,099 38,344 4,312 7,939 1,457,378

2027 BUDGET

DOLLAR CHANGE

% CHANGE

796,468

$ (133,599)

-14.36%

314,408 2,700 492 14,601 45,266 16,704 3,155 6,500 1,200,294

(10,548) (500) (83,369) (4,833) (21,640) (1,157) (1,439) $ (257,084)

-3.25% -15.63% 0.00% -85.10% -9.65% -56.44% -26.82% -18.13% -17.64%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 60

INSPECTION LINE ITEMS 2026 BUDGET 10036000-41100 - REGULAR EMPLOYEES 10036000-41200 - TEMP & PART-TIME EMPLOYEES 10036000-42100 - ER'S HEALTH INSURANCE 10036000-42110 - ER'S LIFE INSURANCE 10036000-42200 - ER'S SOCIAL SECURITY 10036000-42210 - ER'S MEDICARE 10036000-42300 - ER'S PENSION 10036000-42310 - ER'S DEF CONTRIBUTION 10036000-42320 - ER'S NDPERS 10036000-42600 - WORKERS' COMPENSATION INSUR 10036000-42700 - ER'S ST DISABILITY INS 10036000-42900 - ER'S LT DISABILITY INS 10036000-43900 - MEMBERSHIPS & ASSOCIATIONS 10036000-44330 - VEHICLE & EQUIPMENT REPAIR 10036000-44350 - IT MTCE & REPAIR AGREEMTS 10036000-44360 - NUISANCE ABATEMENT 10036000-44400 - RENTALS 10036000-45201 - GENERAL LIABILITY INSURANCE 10036000-45202 - BUILDING & CONTENTS INSUR 10036000-45203 - AUTOMOTIVE INSURANCE 10036000-45207 - CYBER SECURITY INSURANCE 10036000-45300 - TELEPHONE SERVICES 10036000-45800 - TRAVEL COSTS 10036000-45900 - EDUCATION & TRAINING 10036000-45920 - WEARING APPAREL 10036000-45950 - BANKING & CREDIT CARD FEES 10036000-45970 - POSTAGE/SHIPPING 10036000-46101 - DPMT MATERIALS & SUPPLIES 10036000-46102 - FURNITURE & EQUIPMENT 10036000-46103 - COPIER & PRINTER SUPPLIES 10036000-46210 - NATURAL GAS 10036000-46220 - ELECTRICITY 10036000-46262 - UNLEADED 10036000-46400 - BOOKS & SUBSCRIPTIONS TOTAL INSPECTION

860,389 69,678 164,207 539 4,320 12,212 65,622 19,396 46,763 635 7,562 3,700 3,200 10,000 10,570 77,400 492 2,806 354 2,990 555 8,446 13,500 9,000 1,200 6,595 4,652 6,200 25,765 3,579 1,313 2,998 7,939 2,800 $ 1,457,378

2027 ANNUAL BUDGET 61

2027 BUDGET

DOLLAR CHANGE

% CHANGE

761,468 35,000 158,989 1,118 2,170 10,286 73,439 18,197 40,419 660 6,693 2,437 2,700 6,000 8,601 492 2,574 313 3,299 499 8,925 9,000 7,000 2,000 6,756 4,900 4,500 7,325 2,079 931 2,224 6,500 2,800 $ 1,200,294

$ (98,921) (34,678) (5,218) 579 (2,150) (1,926) 7,817 (1,199) (6,344) 25 (869) (1,263) (500) (4,000) (1,969) (77,400) (232) (41) 309 (56) 479 (4,500) (2,000) 800 161 248 (1,700) (18,440) (1,500) (382) (774) (1,439) $ (257,084)

-11.50% -49.77% -3.18% 107.42% -49.77% -15.77% 11.91% -6.18% -13.57% 4.00% -11.49% -34.14% -15.63% -40.00% -18.63% -100.00% 0.00% -8.27% -11.67% 10.33% -10.18% 5.67% -33.33% -22.22% 66.67% 2.44% 5.33% -27.42% -71.57% -41.91% -29.11% -25.82% -18.13% 0.00% -17.64%

TRAFFIC SUMMARY 2026 BUDGET SALARIES $ 1 TRAFFIC ENGINEER 1 TRAFFIC FOREMAN 1 TRAFFIC MAINTENANCE TECHNICIAN III 1 TRAFFIC MAINTENANCE TECHNICIAN II 1 TRAFFIC MAINTENANCE TECHNICIAN I 1 TRAFFIC MAINTENANCE WORKER BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL TRANSFERS BETWEEN FUNDS TOTAL TRAFFIC

PERSONNEL

509,218

243,588 11,798 795,350 73,006 74,493 273,440 604,242 12,486 855,000 $ 3,452,621

2027 BUDGET $

513,259

283,725 11,825 455,000 77,991 68,165 166,986 618,469 14,920 666,000 $ 2,876,341

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 62

DOLLAR CHANGE

% CHANGE

4,041

0.79%

40,137 27 (340,350) 4,985 (6,328) (106,454) 14,227 2,435 (189,000) $ (576,280)

16.48% 0.23% -42.79% 6.83% -8.49% -38.93% 2.35% 19.50% -22.11% -16.69%

OTHER

TRAFFIC LINE ITEMS 2026 BUDGET 10037000-41100 - REGULAR EMPLOYEES 10037000-41200 - TEMP & PART-TIME EMPLOYEES 10037000-41300 - OVERTIME 10037000-42100 - ER'S HEALTH INSURANCE 10037000-42110 - ER'S LIFE INSURANCE 10037000-42200 - ER'S SOCIAL SECURITY 10037000-42210 - ER'S MEDICARE 10037000-42300 - ER'S PENSION 10037000-42310 - ER'S DEF CONTRIBUTION 10037000-42320 - ER'S NDPERS 10037000-42600 - WORKERS' COMPENSATION INSUR 10037000-42700 - ER'S ST DISABILITY INS 10037000-42900 - ER'S LT DISABILITY INS 10037000-43050 - ENGINEERS 10037000-43200 - PROFESSIONAL TESTING 10037000-43900 - MEMBERSHIPS & ASSOCIATIONS 10037000-44110 - WATER, SEWER, GARBAGE UTILITY 10037000-44250 - ONE-CALL SERVICES 10037000-44320 - STRUCTURE RPR & MTCE 10037000-44330 - VEHICLE & EQUIPMENT REPAIR 10037000-44350 - IT MTCE & REPAIR AGREEMTS 10037000-44370 - SIGNS & MARKERS 10037000-44504 - STREETS ALLEYS & ROAD MTCE 10037000-44505 - SIGNALS & LIGHTING 10037000-45201 - GENERAL LIABILITY INSURANCE 10037000-45202 - BUILDING & CONTENTS INSUR 10037000-45203 - AUTOMOTIVE INSURANCE 10037000-45207 - CYBER SECURITY INSURANCE 10037000-45300 - TELEPHONE SERVICES 10037000-45400 - ADVERTISING 10037000-45800 - TRAVEL COSTS 10037000-45900 - EDUCATION & TRAINING 10037000-45920 - WEARING APPAREL 10037000-45950 - BANKING & CREDIT CARD FEES 10037000-45951 - COLLECTION FEES 10037000-45970 - POSTAGE/SHIPPING 10037000-46101 - DPMT MATERIALS & SUPPLIES 10037000-46102 - FURNITURE & EQUIPMENT 10037000-46103 - COPIER & PRINTER SUPPLIES 10037000-46117 - SIGNS & MARKERS 10037000-46120 - SIGNALS & LIGHTING 10037000-46210 - NATURAL GAS 10037000-46220 - ELECTRICITY 10037000-46261 - DIESEL 10037000-46262 - UNLEADED 10037000-46400 - BOOKS & SUBSCRIPTIONS 10037000-49125 - CAPITAL EQUIPMENT TOTAL TRAFFIC

469,339 33,075 6,804 98,686 294 2,051 6,468 100,818 14,670 10,413 4,045 4,125 2,018 10,000 88 1,710 245 3,250 5,000 10,000 34,511 20,000 320,000 475,350 5,866 2,670 4,330 333 35,000 16,020 6,475 600 67 1,000 2,132 7,000 2,090 350 50,000 213,500 2,806 601,437 1,985 10,501 500 855,000 $ 3,452,621

2027 ANNUAL BUDGET 63

2027 BUDGET $

481,253 24,930 7,076 105,594 745 1,546 6,494 133,590 14,988 10,791 4,207 4,230 1,540 10,000 90 1,735 253 2,850 5,000 10,000 39,888 20,000 330,000 125,000 4,665 2,020 4,049 332 36,050 1,000 9,725 6,255 1,600 69 300 2,100 7,000 10,661 325 48,500 100,000 2,202 616,267 2,044 12,876 500 666,000 $ 2,876,341

DOLLAR CHANGE

% CHANGE

11,914 (8,145) 272 6,908 451 (505) 26 32,772 318 378 162 105 (478) 2 25 8 (400) 5,377 10,000 (350,350) (1,201) (650) (281) (1) 1,050 1,000 (6,295) (220) 1,000 2 (700) (32) 8,571 (25) (1,500) (113,500) (603) 14,830 60 2,375 (189,000) $ (576,280)

2.54% -24.63% 4.00% 7.00% 153.40% -24.62% 0.40% 32.51% 2.17% 3.63% 4.00% 2.55% -23.69% 0.00% 2.27% 1.46% 3.27% -12.31% 0.00% 0.00% 15.58% 0.00% 3.13% -73.70% -20.48% -24.33% -6.49% -0.40% 3.00% -39.29% -3.40% 166.67% 2.99% -70.00% -1.50% 0.00% 410.11% -7.14% -3.00% -53.16% -21.50% 2.47% 3.00% 22.62% 0.00% -22.11% -16.69%

ENGINEERING SUMMARY 2026 BUDGET

2027 BUDGET

SALARIES $ 1,220,901 1 CITY ENGINEER 1 ASSISTANT CITY ENGINEER 1 PROJECT MANAGER 4 PROJECT CIVIL ENGINEERS I 1 GIS COORDINATOR 2 ENGINEERING TECHNICIANS I 1 CAD TECHNICIAN II 1 GIS TECHNICIAN I 1 OFFICE & ADMINISTRATIVE SPECIALIST, SENIOR

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL TOTAL ENGINEERING

575,917 67,017 9,650,984 83,207 59,983 12,638 6,776 5,098 $ 11,634,021

PERSONNEL

512,811 202,465 11,471,599 76,444 54,309 12,760 9,259 4,949 $ 13,565,498

1,172,403

DOLLAR CHANGE $

(48,498)

-3.97%

63,106 (135,448) (1,820,615) 6,762 5,673 (122) (2,483) 148 $ (1,931,476)

12.31% -66.90% -15.87% 8.85% 10.45% -0.96% -26.82% 3.00% -14.24%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 64

% CHANGE

ENGINEERING LINE ITEMS 2026 BUDGET 10038000-41100 - REGULAR EMPLOYEES $ 1,185,739 10038000-41200 - TEMP & PART-TIME EMPLOYEES 35,162 10038000-42100 - ER'S HEALTH INSURANCE 192,834 10038000-42110 - ER'S LIFE INSURANCE 637 10038000-42200 - ER'S SOCIAL SECURITY 2,180 10038000-42210 - ER'S MEDICARE 15,821 10038000-42300 - ER'S PENSION 211,738 10038000-42310 - ER'S DEF CONTRIBUTION 22,146 10038000-42320 - ER'S NDPERS 50,422 10038000-42500 - UNEMPLOYMENT COMP 215 10038000-42600 - WORKERS' COMPENSATION INSUR 1,594 10038000-42700 - ER'S ST DISABILITY INS 10,125 10038000-42900 - ER'S LT DISABILITY INS 5,099 10038000-43040 - CONSULTANTS 200,600 10038000-43300 - OTHER PROFESSIONAL SERVICES 252 10038000-43900 - MEMBERSHIPS & ASSOCIATIONS 1,613 10038000-44320 - STRUCTURE RPR & MTCE 1,000 10038000-44330 - VEHICLE & EQUIPMENT REPAIR 2,000 10038000-44350 - IT MTCE & REPAIR AGREEMTS 73,444 10038000-44400 - RENTALS 984 10038000-44506 - SIDEWALKS CURB & GUTTERS 1,470,615 10038000-44508 - STREET MAINTENANCE 10,000,000 10038000-45201 - GENERAL LIABILITY INSURANCE 23,581 10038000-45202 - BUILDING & CONTENTS INSUR 761 10038000-45203 - AUTOMOTIVE INSURANCE 3,663 10038000-45204 - INLAND MARINE INSURANCE 858 10038000-45207 - CYBER SECURITY INSURANCE 722 10038000-45300 - TELEPHONE SERVICES 8,462 10038000-45400 - ADVERTISING 1,400 10038000-45800 - TRAVEL COSTS 7,150 10038000-45900 - EDUCATION & TRAINING 3,750 10038000-45950 - BANKING & CREDIT CARD FEES 843 10038000-45970 - POSTAGE/SHIPPING 3,120 10038000-46101 - DPMT MATERIALS & SUPPLIES 2,000 10038000-46102 - FURNITURE & EQUIPMENT 9,200 10038000-46103 - COPIER & PRINTER SUPPLIES 1,300 10038000-46210 - NATURAL GAS 2,820 10038000-46220 - ELECTRICITY 6,439 10038000-46262 - UNLEADED 4,949 10038000-46400 - BOOKS & SUBSCRIPTIONS 260 TOTAL ENGINEERING $ 13,565,498

2027 ANNUAL BUDGET 65

2027 BUDGET $

1,136,403 36,000 195,095 1,490 2,232 15,137 280,329 27,367 39,087 224 1,658 9,663 3,636 65,047 252 1,718 2,000 2,000 79,207 984 550,000 9,100,000 22,295 674 3,471 829 719 9,459 3,400 9,255 5,900 860 3,120 2,000 8,895 1,457 1,999 4,776 5,098 286 $ 11,634,021

DOLLAR CHANGE

% CHANGE

(49,336) 838 2,261 853 52 (684) 68,591 5,221 (11,335) 9 64 (462) (1,463) (135,553) 105 1,000 5,762 (920,615) (900,000) (1,286) (87) (191) (28) (3) 997 2,000 2,105 2,150 17 (305) 157 (821) (1,662) 148 26 $ (1,931,476)

-4.16% 2.38% 1.17% 133.91% 2.39% -4.32% 32.39% 23.58% -22.48% 4.00% 4.00% -4.56% -28.69% -67.57% 0.00% 6.51% 100.00% 0.00% 7.85% 0.00% -62.60% -9.00% -5.45% -11.39% -5.22% -3.31% -0.42% 11.78% 142.86% 29.44% 57.33% 2.02% 0.00% 0.00% -3.32% 12.04% -29.10% -25.82% 3.00% 10.00% -14.24%

SHOP SUMMARY 2026 BUDGET SALARIES $ 1 FLEET MANAGER 1 SHOP MAINTENANCE FOREMAN 1 MECHANIC, LEAD 2 MECHANICS, SENIOR 3 MECHANICS 1 WELDER/FABRICATOR 1 PARTS SPECIALIST 1 LIGHT MECHANIC 0.50 PARTS SPECIALIST/BUS DRIVER 0.20 PUBLIC WORKS OPERATIONS DIRECTOR 0.20 ADMINISTRATIVE BUSINESS ANALYST I BENEFITS PROFESSIONAL AND TECHNICAL SERVICES REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL OTHER TOTAL SHOP

PERSONNEL

714,843

302,230 1,516 54,799 22,754 27,816 40,343 1,461 159,688 $ 1,325,450

2027 BUDGET $

743,547

329,310 1,517 49,026 22,757 34,415 31,647 1,489 159,899 $ 1,373,608

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 66

DOLLAR CHANGE

% CHANGE

28,704

4.02%

27,080 1 (5,774) 3 6,599 (8,695) 29 212 48,158

8.96% 0.06% -10.54% 0.01% 23.72% -21.55% 1.95% 0.13% 3.63%

OTHER

SHOP LINE ITEMS 2026 BUDGET 10039000-41100 - REGULAR EMPLOYEES 10039000-41300 - OVERTIME 10039000-42100 - ER'S HEALTH INSURANCE 10039000-42110 - ER'S LIFE INSURANCE 10039000-42210 - ER'S MEDICARE 10039000-42300 - ER'S PENSION 10039000-42310 - ER'S DEF CONTRIBUTION 10039000-42320 - ER'S NDPERS 10039000-42500 - UNEMPLOYMENT COMP 10039000-42600 - WORKERS' COMPENSATION INSUR 10039000-42700 - ER'S ST DISABILITY INS 10039000-42900 - ER'S LT DISABILITY INS 10039000-43300 - OTHER PROFESSIONAL SERVICES 10039000-43900 - MEMBERSHIPS & ASSOCIATIONS 10039000-44110 - WATER, SEWER, GARBAGE UTILITY 10039000-44320 - STRUCTURE RPR & MTCE 10039000-44330 - VEHICLE & EQUIPMENT REPAIR 10039000-44350 - IT MTCE & REPAIR AGREEMTS 10039000-45201 - GENERAL LIABILITY INSURANCE 10039000-45202 - BUILDING & CONTENTS INSUR 10039000-45203 - AUTOMOTIVE INSURANCE 10039000-45204 - INLAND MARINE INSURANCE 10039000-45207 - CYBER SECURITY INSURANCE 10039000-45300 - TELEPHONE SERVICES 10039000-45800 - TRAVEL COSTS 10039000-45900 - EDUCATION & TRAINING 10039000-45920 - WEARING APPAREL 10039000-45930 - TOOL ALLOWANCE 10039000-46101 - DPMT MATERIALS & SUPPLIES 10039000-46102 - FURNITURE & EQUIPMENT 10039000-46210 - NATURAL GAS 10039000-46220 - ELECTRICITY 10039000-46230 - PROPANE 10039000-46261 - DIESEL 10039000-46262 - UNLEADED 10039000-46400 - BOOKS & SUBSCRIPTIONS 10039000-48200 - PASS-THROUGH TOTAL SHOP

709,593 5,250 172,631 531 9,224 46,524 3,266 54,513 132 6,145 6,213 3,051 1,276 240 3,919 29,625 8,010 13,245 2,806 3,536 936 631 592 4,093 340 1,101 2,420 6,300 10,000 12,816 10,263 29,930 150 34 1,427 5,000 159,688 $ 1,325,450

2027 ANNUAL BUDGET 67

2027 BUDGET $

739,547 4,000 183,713 1,416 9,537 61,502 19,924 37,858 137 6,391 6,465 2,367 1,276 241 4,037 18,325 8,010 18,654 2,493 3,129 827 609 599 3,590 340 2,451 2,420 6,300 10,000 18,415 9,294 22,203 150 35 1,454 6,000 159,899 $ 1,373,608

DOLLAR CHANGE

% CHANGE

29,954 (1,250) 11,082 885 313 14,978 16,658 (16,655) 5 246 252 (684) 1 118 (11,300) 5,408 (313) (407) (109) (22) 7 (503) 1,350 5,599 (969) (7,727) 1 28 1,000 212 $ 48,158

4.22% -23.81% 6.42% 166.67% 3.39% 32.19% 510.04% -30.55% 4.00% 4.00% 4.06% -22.42% 0.00% 0.35% 3.01% -38.14% 0.00% 40.83% -11.17% -11.52% -11.60% -3.43% 1.26% -12.30% 0.00% 122.67% 0.00% 0.00% 0.00% 43.69% -9.44% -25.82% 0.00% 3.00% 1.93% 20.00% 0.13% 3.63%

STREET SUMMARY 2026 BUDGET SALARIES $ 1 STREET SUPERINTENDENT 2 STREET FOREMEN 2 EQUIPMENT OPERATORS, LEAD 14 HEAVY EQUIPMENT OPERATORS 11 LIGHT EQUIPMENT OPERATORS 0.20 PUBLIC WORKS OPERATIONS DIRECTOR 0.20 ADMINISTRATIVE BUSINESS ANALYST I

2,057,683

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL TRANSFERS BETWEEN FUNDS TOTAL STREET

1,012,763 3,360 600,000 645,466 88,693 441,014 43,642 230,303 750,000 5,872,924

PERSONNEL

2027 BUDGET

DOLLAR CHANGE

% CHANGE

1,891,651

$ (166,031)

-8.07%

1,018,967 3,430 482,500 656,870 73,510 421,077 37,880 175,510 750,000 5,511,395

6,204 70 (117,500) 11,404 (15,183) (19,937) (5,762) (54,793) $ (361,529)

0.61% 2.08% -19.58% 1.77% -17.12% -4.52% -13.20% -23.79% 0.00% -6.16%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 68

OTHER

STREET LINE ITEMS

10040000-41100 - REGULAR EMPLOYEES 10040000-41200 - TEMP & PART-TIME EMPLOYEES 10040000-41300 - OVERTIME 10040000-42100 - ER'S HEALTH INSURANCE 10040000-42110 - ER'S LIFE INSURANCE 10040000-42200 - ER'S SOCIAL SECURITY 10040000-42210 - ER'S MEDICARE 10040000-42300 - ER'S PENSION 10040000-42310 - ER'S DEF CONTRIBUTION 10040000-42320 - ER'S NDPERS 10040000-42500 - UNEMPLOYMENT COMP 10040000-42600 - WORKERS' COMPENSATION INSUR 10040000-42700 - ER'S ST DISABILITY INS 10040000-42900 - ER'S LT DISABILITY INS 10040000-43300 - OTHER PROFESSIONAL SERVICES 10040000-43900 - MEMBERSHIPS & ASSOCIATIONS 10040000-44110 - WATER, SEWER, GARBAGE UTILITY 10040000-44240 - THIRD PARTY LAWN & GROUNDS 10040000-44320 - STRUCTURE RPR & MTCE 10040000-44325 - PEST CONTROL RPR & MTCE 10040000-44327 - SECURITY SYSTEM RPR & MTCE 10040000-44330 - VEHICLE & EQUIPMENT REPAIR 10040000-44350 - IT MTCE & REPAIR AGREEMTS 10040000-44400 - RENTALS 10040000-44504 - STREETS ALLEYS & ROAD MTCE 10040000-45201 - GENERAL LIABILITY INSURANCE 10040000-45202 - BUILDING & CONTENTS INSUR 10040000-45203 - AUTOMOTIVE INSURANCE 10040000-45204 - INLAND MARINE INSURANCE 10040000-45207 - CYBER SECURITY INSURANCE 10040000-45300 - TELEPHONE SERVICES 10040000-45400 - ADVERTISING 10040000-45800 - TRAVEL COSTS 10040000-45900 - EDUCATION & TRAINING 10040000-45920 - WEARING APPAREL 10040000-45950 - BANKING & CREDIT CARD FEES 10040000-46101 - DPMT MATERIALS & SUPPLIES 10040000-46102 - FURNITURE & EQUIPMENT 10040000-46103 - COPIER & PRINTER SUPPLIES 10040000-46112 - CUTTING EDGES & BROOMS 10040000-46117 - SIGNS & MARKERS 10040000-46210 - NATURAL GAS 10040000-46220 - ELECTRICITY 10040000-46230 - PROPANE 10040000-46261 - DIESEL 10040000-46262 - UNLEADED 10040000-46300 - SAND & SALT 10040000-49124 - CAPITAL INFRASTRUCTURE TOTAL STREET

2026 BUDGET

2027 BUDGET

$ 1,806,750 173,644 77,289 452,454 1,477 10,766 26,315 369,625 23,345 81,378 2,878 20,900 15,856 7,769 2,300 1,060 5,225 255,819 40,000 7,500 600 315,510 20,812 25,000 575,000 11,952 4,930 22,646 11,433 1,672 8,243 5,000 6,340 8,850 7,600 27 135,000 5,414 600 70,000 5,000 10,559 32,684 400 200,000 30,303 225,000 750,000 $ 5,872,924

$ 1,731,270 80,000 80,381 407,451 3,651 4,960 24,250 432,430 40,467 60,307 2,993 21,736 15,182 5,540 2,369 1,061 5,382 269,342 25,000 7,500 600 328,510 20,536 7,500 475,000 9,476 4,425 21,766 10,922 1,668 7,837 1,000 3,340 4,650 8,400 27 140,162 5,315 600 70,000 5,000 9,561 27,919 400 150,000 25,510 200,000 750,000 $ 5,511,395

2027 ANNUAL BUDGET 69

DOLLAR CHANGE

% CHANGE

(75,479) (93,644) 3,092 (45,003) 2,174 (5,806) (2,065) 62,805 17,122 (21,071) 115 836 (674) (2,229) 69 1 157 13,523 (15,000) 13,000 (276) (17,500) (100,000) (2,476) (505) (880) (512) (4) (406) (4,000) (3,000) (4,200) 800 5,162 (99) (998) (4,765) (50,000) (4,793) (25,000) $ (361,529)

-4.18% -53.93% 4.00% -9.95% 147.19% -53.93% -7.85% 16.99% 73.34% -25.89% 4.00% 4.00% -4.25% -28.69% 3.00% 0.08% 3.00% 5.29% -37.50% 100.00% 100.00% 4.12% -1.33% -70.00% -17.39% -20.72% -10.25% -3.88% -4.48% -0.26% -4.92% -80.00% -47.32% -47.46% 10.53% 0.00% 3.82% -1.83% 100.00% 0.00% 0.00% -9.45% -14.58% 0.00% -25.00% -15.82% -11.11% 0.00% -6.16%

PROPERTY MAINTENANCE SUMMARY 2026 BUDGET SALARIES $ 1 PROPERTY MAINTENANCE SUPERINTENDENT 1 BUILDING & GROUNDS FOREMAN 3 BUILDING & GROUNDS WORKERS, SENIOR 3.5 BUILDING & GROUNDS WORKERS 0.20 PUBLIC WORKS OPERATIONS DIRECTOR 0.20 ADMINISTRATIVE BUSINESS ANALYST I BENEFITS PROFESSIONAL AND TECHNICAL SERVICES REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL TOTAL PROPERTY MAINTENANCE

PERSONNEL

647,656

304,374 240 146,220 14,579 37,316 6,227 7,132 1,163,744

2027 BUDGET

DOLLAR CHANGE

% CHANGE

543,062

$ (104,594)

-16.15%

190,379 360 142,862 25,024 41,716 11,551 8,103 963,056

(113,995) 120 (3,359) 10,445 4,400 5,324 971 $ (200,687)

-37.45% 49.97% -2.30% 71.64% 11.79% 85.51% 13.62% -17.24%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 70

PROPERTY MAINTENANCE LINE ITEMS 2026 BUDGET 10044000- 41100 - REGULAR EMPLOYEES 10044000- 41200 - TEMP & PART-TIME EMPLOYEES 10044000- 41300 - OVERTIME 10044000- 42100 - ER'S HEALTH INSURANCE 10044000- 42110 - ER'S LIFE INSURANCE 10044000- 42200 - ER'S SOCIAL SECURITY 10044000- 42210 - ER'S MEDICARE 10044000- 42300 - ER'S PENSION 10044000- 42310 - ER'S DEF CONTRIBUTION 10044000- 42320 - ER'S NDPERS 10044000- 42600 - WORKERS' COMPENSATION INSUR 10044000- 42700 - ER'S ST DISABILITY INS 10044000- 42900 - ER'S LT DISABILITY INS 10044000- 43300 - OTHER PROFESSIONAL SERVICES 10044000- 43900 - MEMBERSHIPS & ASSOCIATIONS 10044000- 44110 - WATER, SEWER, GARBAGE UTILITY 10044000- 44320 - STRUCTURE RPR & MTCE 10044000- 44321 - PLUMBING SYSTEM RPR & MTCE 10044000- 44322 - HVAC RPR & MTCE 10044000- 44323 - ELECTRICAL RPR & MTCE 10044000- 44324 - ELEVATOR RPR & MTCE 10044000- 44325 - PEST CONTROL RPR & MTCE 10044000- 44327 - SECURITY SYSTEM RPR & MTCE 10044000- 44330 - VEHICLE & EQUIPMENT REPAIR 10044000- 44350 - IT MTCE & REPAIR AGREEMTS 10044000- 45201 - GENERAL LIABILITY INSURANCE 10044000- 45202 - BUILDING & CONTENTS INSUR 10044000- 45203 - AUTOMOTIVE INSURANCE 10044000- 45204 - INLAND MARINE INSURANCE 10044000- 45206 - STORAGE TANK LIABILITY 10044000- 45207 - CYBER SECURITY INSURANCE 10044000- 45300 - TELEPHONE SERVICES 10044000- 45800 - TRAVEL COSTS 10044000- 45900 - EDUCATION & TRAINING 10044000- 45920 - WEARING APPAREL 10044000- 45950 - BANKING & CREDIT CARD FEES 10044000- 45970 - POSTAGE/SHIPPING 10044000- 46101 - DPMT MATERIALS & SUPPLIES 10044000- 46102 - FURNITURE & EQUIPMENT 10044000- 46103 - COPIER & PRINTER SUPPLIES 10044000- 46105 - CLEANING SUPPLIES 10044000- 46210 - NATURAL GAS 10044000- 46220 - ELECTRICITY 10044000- 46230 - PROPANE 10044000- 46261 - DIESEL 10044000- 46262 - UNLEADED TOTAL PROPERTY MAINTENANCE

596,796 33,075 17,785 126,594 458 2,051 8,379 119,929 12,160 22,075 4,941 5,221 2,566 240 1,360 14,800 3,000 88,000 8,500 3,768 400 14,000 5,510 6,882 2,304 857 3,446 351 200 510 3,456 1,340 1,951 4 160 21,000 5,616 700 10,000 3,343 2,834 50 1,894 5,238 1,163,744

2027 ANNUAL BUDGET 71

2027 BUDGET

536,277 6,785 123,215 1,105 7,133 14,397 32,995 5,139 4,679 1,716 119 241 1,401 37,000 4,107 63,695 8,755 4,000 550 3,000 9,945 10,409 2,055 758 3,215 314 386 517 3,320 5,340 4,951 4,000 4 164 21,630 5,365 721 14,000 9,399 2,102 50 1,951 6,152 963,056

DOLLAR CHANGE

% CHANGE

(60,519) (33,075) (11,000) (3,379) 647 (2,051) (1,246) (119,929) 2,237 10,920 198 (542) (850) 119 1 41 22,200 1,107 (24,305) 255 232 150 (11,000) 4,435 3,526 (249) (99) (230) (37) 186 7 (137) 4,000 3,000 4,000 4 630 (251) 21 4,000 6,056 (731) 57 914 $ (200,687)

-10.14% -100.00% -61.85% -2.67% 141.27% -100.00% -14.87% -100.00% 18.40% 49.47% 4.00% -10.38% -33.13% 0.35% 3.01% 150.00% 36.90% -27.62% 3.00% 6.16% 37.50% -78.57% 80.49% 51.24% -10.81% -11.53% -6.69% -10.67% 93.13% 1.38% -3.95% 298.51% 153.81% 0.00% 2.50% 3.00% -4.47% 3.00% 40.00% 181.13% -25.81% 100.00% 3.00% 17.46% -17.24%

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2027 ANNUAL BUDGET 72

AIRPORT - REVENUE DETAIL 2026 BUDGET FEDERAL REVENUES 11000000-33200 - FEDERAL CAPITAL REVENUES TOTAL FEDERAL REVENUES

16,333,500 16,333,500

2027 BUDGET $

9,571,580 9,571,580

DOLLAR CHANGE

% CHANGE

(6,761,920) (6,761,920)

-41.40% -41.40%

STATE REVENUES 11000000-33400 - STATE OPERATING REVENUES 11000000-33500 - STATE CAPITAL REVENUES TOTAL STATE REVENUES

124,500 613,250 737,750

145,500 2,276,810 2,422,310

21,000 1,663,560 1,684,560

16.87% 271.27% 228.34%

CITY REVENUES 11000000-34500 - AIRLINE REVENUE 11000000-34510 - NON-AIRLINE REVENUE 11000000-36110 - INTEREST REVENUES 11000000-36904 - PAYROLL FORFEITURES 11000000-36912 - FINANCE CHARGES 11000000-36913 - MISCELLANEOUS 11000000-36918 - PASSENGER FACILITY CHARGE 11000000-36919 - CUSTOMER FACILITY CHARGE TOTAL CITY REVENUES

2,754,628 3,219,581 387,010 3,000 20,000 3,000 700,000 300,000 7,387,219

3,102,526 3,474,537 304,911 3,000 26,828 8,295 750,000 340,000 8,010,097

347,898 254,956 (82,099) 6,828 5,295 50,000 40,000 622,878

12.63% 7.92% -21.21% 0.00% 34.14% 176.50% 7.14% 13.33% 8.43%

24,458,469 -

20,003,987 361,055

(4,454,482) 361,055

-18.21% -

408,066 24,866,535

(340,000) 100,000 20,125,041

(340,000) (308,066) (4,741,494)

-75.49% -19.07%

(1.22)

-76.73%

RESOURCES AVAILABLE CASH RESERVES CASH RESERVES (CUSTOMER FACILITY CHARGE - AIRCFC) 11000000-31100 - GENERAL PROPERTY TAXES TOTAL BUDGETED REVENUE MILL LEVY

1.60

2027 ANNUAL BUDGET 73

0.37

AIRPORT SUMMARY 2026 BUDGET SALARIES $ 1 AIRPORT DIRECTOR 1 AIRPORT OPERATIONS MANAGER 1 AIRPORT BUSINESS & DEVELOPMENT MANAGER 1 AIRPORT OPERATIONS FOREMAN 1 AIRPORT FACILITY FOREMAN 1 AIRPORT FACILITY TECHNICIAN, LEAD 1 AIRPORT OPERATIONS TECHNICIAN, LEAD 6 AIRPORT OPERATIONS TECHNICIANS II 2 AIRPORT OPERATIONS TECHNICIANS I 3 AIRPORT FACILITY TECHNICIANS II 3 AIRPORT FACILITY TECHNICIANS I 1 AIRPORT SAFETY SECURITY SPECIALIST 1 OFFICE & ADMINISTRATIVE SPECIALIST

1,561,793

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE AIRSIDE MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL DEBT RETIREMENT OTHER CAPITAL PURCHASES TOTAL AIRPORT

509,745 399,347 53,500 1,303,343 321,739 183,886 107,301 449,450 53,787 2,046,876 438,768 17,437,000 24,866,535

PERSONNEL

OPERATIONS & MAINTENANCE

2027 BUDGET $

1,602,373

518,920 372,847 250,500 1,018,431 335,200 163,533 103,107 419,496 68,791 2,038,576 438,768 12,794,500 20,125,041

OTHER

2027 ANNUAL BUDGET 74

DOLLAR CHANGE

% CHANGE

40,580

2.60%

9,175 (26,500) 197,000 (284,912) 13,461 (20,353) (4,194) (29,954) 15,004 (8,300) (4,642,500) (4,741,494)

1.80% -6.64% 368.22% -21.86% 4.18% -11.07% -3.91% -6.66% 27.89% -0.41% 0.00% -26.62% -19.07%

CAPITAL PURCHASES

AIRPORT LINE ITEMS 2026 BUDGET 11050000-41100 - REGULAR EMPLOYEES 11050000-41200 - TEMP & PART-TIME EMPLOYEES 11050000-41300 - OVERTIME 11050000-42100 - ER'S HEALTH INSURANCE 11050000-42110 - ER'S LIFE INSURANCE 11050000-42200 - ER'S SOCIAL SECURITY 11050000-42210 - ER'S MEDICARE 11050000-42310 - ER'S DEF CONTRIBUTION 11050000-42320 - ER'S NDPERS 11050000-42500 - UNEMPLOYMENT COMP 11050000-42600 - WORKERS' COMPENSATION INSUR 11050000-42700 - ER'S ST DISABILITY INS 11050000-42900 - ER'S LT DISABILITY INS 11050000-43040 - CONSULTANTS 11050000-43050 - ENGINEERS 11050000-43200 - PROFESSIONAL TESTING 11050000-43300 - OTHER PROFESSIONAL SERVICES 11050000-43900 - MEMBERSHIPS & ASSOCIATIONS 11050000-44110 - WATER, SEWER, GARBAGE UTILITY 11050000-44220 - THIRD PARTY SNOW REMOVAL 11050000-44260 - ARFF AIRPORT EXPENSES 11050000-44320 - STRUCTURE RPR & MTCE 11050000-44321 - PLUMBING SYSTEM RPR & MTCE 11050000-44322 - HVAC RPR & MTCE 11050000-44323 - ELECTRICAL RPR & MTCE 11050000-44324 - ELEVATOR RPR & MTCE 11050000-44325 - PEST CONTROL RPR & MTCE 11050000-44326 - IRRIGATION/GROUNDS RPR & MTCE 11050000-44327 - SECURITY SYSTEM RPR & MTCE 11050000-44330 - VEHICLE & EQUIPMENT REPAIR 11050000-44350 - IT MTCE & REPAIR AGREEMTS 11050000-44381 - AIRSIDE WILDLIFE MGMT 11050000-44382 - AIRSIDE RUNWAY MTCE 11050000-44383 - AIRSIDE ELECTRICAL MTCE 11050000-44384 - AIRSIDE CHEMICALS, SEED, TESTS 11050000-44385 - AIRSIDE GRASS SEED 11050000-44386 - AIRSIDE WATER TEST 11050000-44387 - AIRSIDE FUEL FARM 11050000-44388 - AIRSIDE SHOP MATERIALS 11050000-44389 - AIRSIDE JET BRIDGE 11050000-44400 - RENTALS 11050000-44504 - STREETS ALLEYS & ROAD MTCE 11050000-45201 - GENERAL LIABILITY INSURANCE 11050000-45202 - BUILDING & CONTENTS INSUR 11050000-45203 - AUTOMOTIVE INSURANCE 11050000-45204 - INLAND MARINE INSURANCE 11050000-45206 - STORAGE TANK LIABILITY 11050000-45207 - CYBER SECURITY INSURANCE 11050000-45300 - TELEPHONE SERVICES 11050000-45400 - ADVERTISING 11050000-45800 - TRAVEL COSTS 11050000-45900 - EDUCATION & TRAINING 11050000-45920 - WEARING APPAREL 11050000-45950 - BANKING & CREDIT CARD FEES 11050000-45951 - COLLECTION FEES 11050000-45970 - POSTAGE/SHIPPING 11050000-46101 - DPMT MATERIALS & SUPPLIES 11050000-46102 - FURNITURE & EQUIPMENT 11050000-46103 - COPIER & PRINTER SUPPLIES 11050000-46105 - CLEANING SUPPLIES 11050000-46107 - FOAM & CHEMICALS 11050000-46115 - FLEET LABOR 11050000-46117 - SIGNS & MARKERS 11050000-46210 - NATURAL GAS 11050000-46220 - ELECTRICITY 11050000-46230 - PROPANE 11050000-46261 - DIESEL 11050000-46262 - UNLEADED 11050000-46400 - BOOKS & SUBSCRIPTIONS

1,493,332 51,661 16,800 321,911 1,127 3,203 20,434 51,349 78,846 1,963 11,676 12,815 6,421 373,500 15,000 1,125 6,137 3,585 21,425 60,000 343,102 309,841 1,500 293,459 7,500 28,500 7,117 500 64,873 95,166 70,360 2,000 121,000 10,000 43,000 1,339 25,000 57,000 62,400 1,500 52,000 17,220 43,212 7,599 9,357 827 1,277 17,500 38,828 21,268 19,388 5,750 1,268 206 187 17,200 34,535 2,357 9,000 1,000 16,000 9,000 93,000 355,950 500 43,077 10,710 18,209

2027 ANNUAL BUDGET 75

2027 BUDGET $

1,531,174 53,727 17,472 327,445 2,857 3,331 20,945 61,214 70,932 2,042 12,143 13,111 4,900 362,000 1,125 6,137 3,585 22,068 60,000 368,277 161,141 1,500 83,459 7,500 29,000 7,117 500 99,873 106,500 71,496 2,000 134,000 10,000 43,200 200 1,400 40,000 62,000 42,400 1,500 249,000 14,431 38,245 7,327 8,387 773 1,273 17,022 32,870 18,384 15,382 7,750 1,296 206 187 19,000 22,775 2,407 13,500 1,000 16,000 13,000 86,198 332,783 515 54,669 14,122 15,425

DOLLAR CHANGE $

37,842 2,066 672 5,534 1,730 128 511 9,865 (7,914) 79 467 296 (1,521) (11,500) (15,000) 643 25,175 (148,700) (210,000) 500 35,000 11,334 1,136 13,000 200 200 61 15,000 5,000 (20,000) 197,000 (2,789) (4,966) (272) (970) (54) (4) (478) (5,958) (2,884) (4,006) 2,000 28 1,800 (11,760) 50 4,500 4,000 (6,802) (23,167) 15 11,592 3,411 (2,784)

% CHANGE 2.53% 4.00% 4.00% 1.72% 153.50% 4.00% 2.50% 19.21% -10.04% 4.00% 4.00% 2.31% -23.69% -3.08% -100.00% 0.00% 0.00% 0.00% 3.00% 0.00% 7.34% -47.99% 0.00% -71.56% 0.00% 1.75% 0.00% 0.00% 53.95% 11.91% 1.61% 0.00% 10.74% 0.00% 0.47% 4.56% 60.00% 8.77% -32.05% 0.00% 378.85% -16.19% -11.49% -3.58% -10.37% -6.58% -0.31% -2.73% -15.34% -13.56% -20.66% 34.78% 2.21% 0.00% 0.00% 10.47% -34.05% 2.12% 50.00% 0.00% 0.00% 44.44% -7.31% -6.51% 3.00% 26.91% 31.85% -15.29%

AIRPORT LINE ITEMS 2026 BUDGET 11050000-47100 - PRINCIPAL ON DEBT 11050000-47206 - INTEREST OTHER DEBT 11050000-48300 - GF REIMBURSEMENT 11050000-57200 - INFRASTRUCTURE GA HVAC REPLACEMENT RUNWAY 8/26 REHABILITATION/TAXIWAYS SOUTHSIDE INFRASTRUCTURE SOUTHSIDE ACCESS ROADS 11050000-57500 - EQUIPMENT SRE REPLACEMENT TRACTOR WITH BATWING MOWER ATTACHMENT BROOM TRUCK AIRFIELD PAINT MACHINE TOTAL AIRPORT

1,670,000 376,876 438,768 16,550,000

2027 BUDGET $

1,690,000 348,576 438,768 11,241,200

DOLLAR CHANGE

% CHANGE

20,000 (28,300) (5,308,800)

1.20% -7.51% 0.00% -32.08%

666,300

75.12%

(4,741,494)

-19.07%

395,000 9,246,200 1,000,000 600,000 887,000

500,000 153,300 800,000 100,000

24,866,535

2027 ANNUAL BUDGET 76

1,553,300

20,125,041

CEMETERY - REVENUE DETAIL 2026 BUDGET CITY REVENUES 12000000-34100 - CHARGES FOR SERVICES 12000000-36110 - INTEREST REVENUES 12000000-36200 - RENTS AND ROYALTIES 12000000-36913 - MISCELLANEOUS TOTAL CITY REVENUES

364,775 16,663 600 5,000 387,038

2027 BUDGET $

345,619 7,773 600 353,992

DOLLAR CHANGE $

% CHANGE

(19,156) (8,890) (5,000) (33,046)

-5.25% -53.35% 0.00% -100.00% -8.54% -

TRANSFERS BETWEEN FUNDS 12000000-39114 - SALES TAX IMPROVEMENTS TOTAL TRANSFERS BETWEEN FUNDS

10,000 10,000

RESOURCES AVAILABLE CASH RESERVES 12000000-31100 - GENERAL PROPERTY TAXES TOTAL BUDGETED REVENUE

387,038 226,126 613,164

363,992 49,200 92,847 506,039

(23,046) 49,200 (133,279) $ (107,125)

-5.95% -58.94% -17.47%

0.34

(0.54)

-61.02%

MILL LEVY

0.88

2027 ANNUAL BUDGET 77

CEMETERY SUMMARY 2026 BUDGET SALARIES 1 CEMETERY MANAGER 1 EQUIPMENT OPERATOR, LEAD 1 LIGHT EQUIPMENT OPERATOR 0.50 BUILDING & GROUNDS WORKER 0.20 PUBLIC WORKS OPERATIONS DIRECTOR 0.20 ADMINISTRATIVE BUSINESS ANALYST I BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL OTHER TOTAL CEMETERY

PERSONNEL

2027 BUDGET

DOLLAR CHANGE

% CHANGE

345,698

$ 280,348

(65,350)

-18.90%

137,500 403 23,413 17,894 17,104 5,753 5,517 59,883 613,164

81,428 404 10,000 26,492 10,746 28,947 4,452 3,339 59,883 $ 506,039

(56,072) 1 10,000 3,079 (7,148) 11,843 (1,300) (2,177) $ (107,125)

-40.78% 0.20% 13.15% -39.95% 69.24% -22.60% -39.47% 0.00% -17.47%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 78

OTHER

CEMETERY LINE ITEMS

12054000-41100 - REGULAR EMPLOYEES 12054000-41200 - TEMP & PART-TIME EMPLOYEES 12054000-41300 - OVERTIME 12054000-42100 - ER'S HEALTH INSURANCE 12054000-42110 - ER'S LIFE INSURANCE 12054000-42200 - ER'S SOCIAL SECURITY 12054000-42210 - ER'S MEDICARE 12054000-42300 - ER'S PENSION 12054000-42310 - ER'S DEF CONTRIBUTION 12054000-42320 - ER'S NDPERS 12054000-42500 - UNEMPLOYMENT COMP 12054000-42600 - WORKERS' COMPENSATION INSUR 12054000-42700 - ER'S ST DISABILITY INS 12054000-42900 - ER'S LT DISABILITY INS 12054000-43200 - PROFESSIONAL TESTING 12054000-43900 - MEMBERSHIPS & ASSOCIATIONS 12054000-44110 - WATER, SEWER, GARBAGE UTILITY 12054000-44320 - STRUCTURE RPR & MTCE 12054000-44321 - PLUMBING SYSTEM RPR & MTCE 12054000-44325 - PEST CONTROL RPR & MTCE 12054000-44327 - SECURITY SYSTEM RPR & MTCE 12054000-44330 - VEHICLE & EQUIPMENT REPAIR 12054000-44350 - IT MTCE & REPAIR AGREEMTS 12054000-44504 - STREETS ALLEYS & ROAD MTCE 12054000-45201 - GENERAL LIABILITY INSURANCE 12054000-45202 - BUILDING & CONTENTS INSUR 12054000-45203 - AUTOMOTIVE INSURANCE 12054000-45204 - INLAND MARINE INSURANCE 12054000-45207 - CYBER SECURITY INSURANCE 12054000-45300 - TELEPHONE SERVICES 12054000-45400 - ADVERTISING 12054000-45800 - TRAVEL COSTS 12054000-45900 - EDUCATION & TRAINING 12054000-45920 - WEARING APPAREL 12054000-45930 - TOOL ALLOWANCE 12054000-45950 - BANKING & CREDIT CARD FEES 12054000-45970 - POSTAGE/SHIPPING 12054000-46101 - DPMT MATERIALS & SUPPLIES 12054000-46102 - FURNITURE & EQUIPMENT 12054000-46103 - COPIER & PRINTER SUPPLIES 12054000-46105 - CLEANING SUPPLIES 12054000-46115 - FLEET LABOR 12054000-46210 - NATURAL GAS 12054000-46220 - ELECTRICITY 12054000-46261 - DIESEL 12054000-46262 - UNLEADED 12054000-46400 - BOOKS & SUBSCRIPTIONS 12054000-48300 - GF REIMBURSEMENT TOTAL CEMETERY

2026 BUDGET

2027 BUDGET

$ 299,823 41,675 4,200 50,196 212 2,584 4,582 54,458 19,085 5 2,476 2,613 1,289 370 33 3,146 8,000 500 720 9,480 1,567 1,230 1,126 701 625 177 4,478 270 3,320 3,424 700 1,695 149 9,000 2,305 2,500 250 3,000 2,114 3,639 2,071 3,445 49 59,883 $ 613,164

$ 232,638 43,342 4,368 48,540 484 2,687 3,783 5,986 14,614 5 2,575 2,010 744 370 34 3,241 6,500 450 2,500 780 7,780 5,241 10,000 1,139 998 684 559 239 2,049 570 674 800 1,000 1,886 149 8,400 16,297 1,500 250 2,500 1,529 2,923 918 2,422 59,883 $ 506,039

2027 ANNUAL BUDGET 79

DOLLAR CHANGE $

% CHANGE

(67,185) -22.41% 1,667 4.00% 168 4.00% (1,656) -3.30% 272 128.30% 103 3.99% (799) -17.44% (54,458) -100.00% 5,986 (4,471) -23.43% 0 4.00% 99 4.00% (603) -23.08% (545) -42.28% 1 2.44% 95 3.02% (1,500) -18.75% (50) -10.00% 2,500 0.00% 60 8.33% (1,700) -17.93% 3,674 234.41% 10,000 (91) -7.38% (128) -11.40% (16) -2.33% (67) -10.67% 62 35.01% (2,429) -54.24% (270) -100.00% (2,750) -82.83% (2,750) -80.32% 100 14.29% 1,000 191 11.27% 0.00% (600) -6.67% 13,992 607.02% (1,000) -40.00% 0.00% (500) -16.67% (585) -27.66% (716) -19.67% (1,154) -55.70% (1,024) -29.71% (49) -100.00% 0.00% $ (107,125) -17.47%

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2027 ANNUAL BUDGET 80

PARKING AUTHORITY - REVENUE DETAIL

CITY REVENUES 12500000- 36110 - INTEREST REVENUES 12500000- 36200 - RENTS AND ROYALTIES TOTAL CITY REVENUES RESOURCES AVAILABLE CASH RESERVES TOTAL BUDGETED REVENUE

2026 BUDGET

2027 BUDGET

$ 25,672 55,235 80,907

$ 11,448 55,235 66,683

80,907 (47,288) $ 33,619

66,683 (29,532) $ 37,151

2027 ANNUAL BUDGET 81

DOLLAR CHANGE

% CHANGE

(14,224) (14,224)

100.00% 0.00% -17.58%

(14,224) 17,756 3,532

-17.58% -37.55% 10.51%

PARKING AUTHORITY SUMMARY

PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES OTHER TOTAL PARKING AUTHORITY

2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

0.00% 0.00% 1.86% 16.99% 0.00% 196.21% 0.00% 10.51%

2,400 3,600 16,100 2,727 200 1,411 7,181 $ 33,619

2,400 3,600 16,400 3,191 200 4,180 7,181 $ 37,151

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 82

300 463 2,769 3,532

OTHER

PARKING AUTHORITY LINE ITEMS

12555000-43300 - OTHER PROFESSIONAL SERVICES 12555000-44220 - THIRD PARTY SNOW REMOVAL 12555000-44320 - STRUCTURE RPR & MTCE 12555000-44323 - ELECTRICAL RPR & MTCE 12555000-44400 - RENTALS 12555000-45201 - GENERAL LIABILITY INSURANCE 12555000-45300 - TELEPHONE SERVICES 12555000-45940 - TOWING 12555000-45970 - POSTAGE/SHIPPING 12555000-46101 - DPMT MATERIALS & SUPPLIES 12555000-46220 - ELECTRICITY 12555000-48300 - GF REIMBURSEMENT 12555000-48400 - PAYMENT IN LIEU OF TAXES TOTAL PARKING AUTHORITY

2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

0.00% 0.00% 0.00% 100.00% 0.00% -7.25% 422.42% 0.00% 0.00% 0.00% 196.21% 0.00% 0.00% 10.51%

2,400 7,500 8,000 600 3,600 1,590 137 500 500 200 1,411 4,785 2,396 $ 33,619

2027 ANNUAL BUDGET 83

2,400 7,500 8,000 900 3,600 1,475 716 500 500 200 4,180 4,785 2,396 $ 37,151

300 (115) 579 2,769 3,532

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2027 ANNUAL BUDGET 84

SANITATION - REVENUE DETAIL 2026 BUDGET

CITY REVENUES 13000000- 34100 - CHARGES FOR SERVICES 13000000- 34430 - REFUSE COLLECTION CHARGES 13000000- 34431 - RECYCLING COLLECTION CHARGES 13000000- 36110 - INTEREST REVENUES 13000000- 36200 - RENTS AND ROYALTIES 13000000- 36913 - MISCELLANEOUS TOTAL CITY REVENUES

TRANSFERS BETWEEN FUNDS 13000000- 39106 - WATER/SEWER/STORM SEWER TOTAL TRANSFERS BETWEEN FUNDS

4,470,606 2,909,667 356,730 355,224 18,750 35,000 8,145,977

2027 BUDGET

4,464,114 2,805,330 447,665 182,769 18,150 35,000 7,953,028

DOLLAR CHANGE

% CHANGE

(6,492) (104,337) 90,935 (172,455) (600) (192,949)

-0.15% -3.59% 25.49% 100.00% -3.20% 0.00% -2.37%

295,667 295,667

301,580 301,580

5,913 5,913

2.00% 2.00%

RESOURCES AVAILABLE CASH RESERVES TOTAL BUDGETED REVENUE

8,441,644 (1,213,474) $ 7,228,169

8,254,608 (168,857) 8,085,752

(187,035) 1,044,617 857,582

-2.22% -86.08% 11.86%

GARBAGE COLLECTION LANDFILL

680,417 177,165 857,582

25.33% 3.90% 11.86%

2,686,531 4,541,638 7,228,169

2027 ANNUAL BUDGET 85

3,366,949 4,718,803 8,085,752

$ $ $

GARBAGE COLLECTION SUMMARY 2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

SALARIES $ 931,414 0.50 SANITATION SUPERINTENDENT 1 SANITATION FOREMAN 10 HEAVY EQUIPMENT OPERATORS 0.16 PUBLIC WORKS UTILITY DIRECTOR 0.32 PROJECT CIVIL ENGINEER 0.16 SENIOR PROJECT MANAGER 0.16 ENGINEERING TECHNICIAN I 0.16 OFFICE & ADMINISTRATIVE SPECIALIST, SENIOR

876,868

$ (54,546)

-5.86%

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL OTHER TRANSFERS BETWEEN FUNDS CAPITAL PURCHASES TOTAL GARBAGE COLLECTION

614,179 53,931 160,560 294,889 47,016 72,587 10,215 128,697 341,041 88,966 678,000 $ 3,366,949

86,778 11,431 (28,507) (3,186) (13,913) (1,590) (19,585) 33,333 3,202 667,000 $ 680,417

16.45% 26.90% 0.00% -8.81% -6.35% -16.08% -13.47% -13.21% 10.83% 3.73% 6063.64% 25.33%

527,401 42,500 160,560 323,396 50,202 86,500 11,805 148,283 307,708 85,764 11,000 2,686,531

PERSONNEL

OPERATIONS & MAINTENANCE

OTHER

CAPITAL PURCHASES

2027 ANNUAL BUDGET 86

GARBAGE COLLECTION LINE ITEMS 2026 BUDGET 13056000-41100 - REGULAR EMPLOYEES 13056000-41300 - OVERTIME 13056000-42100 - ER'S HEALTH INSURANCE 13056000-42110 - ER'S LIFE INSURANCE 13056000-42210 - ER'S MEDICARE 13056000-42300 - ER'S PENSION 13056000-42310 - ER'S DEF CONTRIBUTION 13056000-42320 - ER'S NDPERS 13056000-42500 - UNEMPLOYMENT COMP 13056000-42600 - WORKERS' COMPENSATION INSUR 13056000-42700 - ER'S ST DISABILITY INS 13056000-42900 - ER'S LT DISABILITY INS 13056000-43060 - MONITORING 13056000-43300 - OTHER PROFESSIONAL SERVICES 13056000-43900 - MEMBERSHIPS & ASSOCIATIONS 13056000-44110 - WATER, SEWER, GARBAGE UTILITY 13056000-44320 - STRUCTURE RPR & MTCE 13056000-44321 - PLUMBING SYSTEM RPR & MTCE 13056000-44322 - HVAC RPR & MTCE 13056000-44323 - ELECTRICAL RPR & MTCE 13056000-44327 - SECURITY SYSTEM RPR & MTCE 13056000-44330 - VEHICLE & EQUIPMENT REPAIR 13056000-44350 - IT MTCE & REPAIR AGREEMTS 13056000-44400 - RENTALS 13056000-45201 - GENERAL LIABILITY INSURANCE 13056000-45202 - BUILDING & CONTENTS INSUR 13056000-45203 - AUTOMOTIVE INSURANCE 13056000-45207 - CYBER SECURITY INSURANCE 13056000-45300 - TELEPHONE SERVICES 13056000-45400 - ADVERTISING 13056000-45800 - TRAVEL COSTS 13056000-45900 - EDUCATION & TRAINING 13056000-45920 - WEARING APPAREL 13056000-45950 - BANKING & CREDIT CARD FEES 13056000-46101 - DPMT MATERIALS & SUPPLIES 13056000-46102 - FURNITURE & EQUIPMENT 13056000-46103 - COPIER & PRINTER SUPPLIES 13056000-46115 - FLEET LABOR 13056000-46210 - NATURAL GAS 13056000-46220 - ELECTRICITY 13056000-46261 - DIESEL 13056000-46262 - UNLEADED 13056000-48300 - GF REIMBURSEMENT 13056000-49106 - WATER/SEWER/STORM SEWER 13056000-57500 - EQUIPMENT (2) SINGLE ARM DUAL DRIVE GARBAGE TRUCKS 678,000 TOTAL GARBAGE COLLECTION

2027 BUDGET

DOLLAR CHANGE

904,914 26,500 176,804 622 11,824 281,284 10,354 26,210 694 7,871 7,847 3,891 40,400 800 1,300 2,735 20,000 500 1,000 1,000 328 292,833 5,000 160,560 7,179 1,165 23,625 655 423 500 6,300 6,800 3,500 54 17,500 25,000 2,000 42,000 6,948 4,856 139,839 8,444 307,708 85,764 11,000

857,308 19,560 186,862 1,548 11,018 362,882 13,005 19,716 722 8,186 7,497 2,743 52,806 800 325 2,818 21,474 500 1,000 1,000 337 263,714 4,045 160,560 4,787 1,376 22,487 702 510 500 6,300 6,800 3,500 54 16,554 21,546 1,987 32,500 5,566 4,649 120,000 8,697 341,041 88,966 678,000

2,686,531

3,366,949

2027 ANNUAL BUDGET 87

% CHANGE

(47,606) (6,940) 10,058 926 (806) 81,598 2,651 (6,494) 28 315 (350) (1,148) 12,406 (975) 83 1,474 10 (29,119) (955) (2,392) 210 (1,138) 47 86 (946) (3,454) (13) (9,500) (1,383) (207) (19,839) 253 33,333 3,202 667,000

-5.26% -26.19% 5.69% 148.87% -6.82% 29.01% 25.60% -24.78% 4.00% 4.00% -4.46% -29.50% 30.71% 0.00% -75.00% 3.03% 7.37% 0.00% 0.00% 0.00% 3.00% -9.94% -19.09% 0.00% -33.31% 18.04% -4.82% 7.25% 20.36% 0.00% 0.00% 0.00% 0.00% 0.00% -5.41% -13.82% -0.65% -22.62% -19.90% -4.27% -14.19% 3.00% 10.83% 3.73% 6063.64%

680,417

25.33%

LANDFILL SUMMARY 2026 BUDGET

2027 BUDGET

SALARIES $ 952,414 0.50 SANITATION SUPERINTENDENT 1 LANDFILL FOREMAN 1 RECYCLING COORDINATOR 6 HEAVY EQUIPMENT OPERATORS 1 MEDIUM EQUIPMENT OPERATOR 1 LIGHT EQUIPMENT OPERATOR 1 LIGHT EQUIPMENT OPERATOR/LANDFILL ATTENDANT 1 LANDFILL ATTENDANT 0.16 PUBLIC WORKS UTILITY DIRECTOR 0.16 SENIOR PROJECT MANAGER 0.32 PROJECT CIVIL ENGINEER 0.32 ENGINEERING TECHNICIAN I 0.32 OFFICE & ADMINISTRATIVE SPECIALIST, SENIOR BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL OTHER CAPITAL PURCHASES TOTAL LANDFILL

385,694 90,000 865,185 586,092 92,068 48,440 97,798 256,895 362,052 805,000 4,541,638

944,876

426,386 120,000 749,703 679,163 93,692 46,219 77,281 264,602 417,882 899,000 4,718,803

DOLLAR CHANGE

(7,538)

-0.79%

40,692 30,000 (115,482) 93,070 1,624 (2,221) (20,517) 7,707 55,830 94,000 177,165

10.55% 33.33% -13.35% 15.88% 1.76% -4.59% -20.98% 3.00% 15.42% 11.68% 3.90%

PERSONNEL

OPERATIONS & MAINTENANCE

OTHER

CAPITAL PURCHASES

2027 ANNUAL BUDGET 88

% CHANGE

LANDFILL LINE ITEMS 2026 BUDGET 13057000-41100 - REGULAR EMPLOYEES $ 909,785 13057000-41300 - OVERTIME 42,629 13057000-42100 - ER'S HEALTH INSURANCE 170,915 13057000-42110 - ER'S LIFE INSURANCE 671 13057000-42210 - ER'S MEDICARE 12,365 13057000-42300 - ER'S PENSION 112,981 13057000-42310 - ER'S DEF CONTRIBUTION 5,177 13057000-42320 - ER'S NDPERS 60,248 13057000-42500 - UNEMPLOYMENT COMP 556 13057000-42600 - WORKERS' COMPENSATION INSUR 10,914 13057000-42700 - ER'S ST DISABILITY INS 7,955 13057000-42900 - ER'S LT DISABILITY INS 3,912 13057000-43040 - CONSULTANTS 35,000 13057000-43060 - MONITORING 51,000 13057000-43200 - PROFESSIONAL TESTING 1,000 13057000-43300 - OTHER PROFESSIONAL SERVICES 1,000 13057000-43900 - MEMBERSHIPS & ASSOCIATIONS 2,000 13057000-44110 - WATER, SEWER, GARBAGE UTILITY 2,180 13057000-44210 - THIRD PARTY DISPOSAL 348,000 13057000-44320 - STRUCTURE RPR & MTCE 30,100 13057000-44321 - PLUMBING SYSTEM RPR & MTCE 1,000 13057000-44322 - HVAC RPR & MTCE 1,000 13057000-44323 - ELECTRICAL RPR & MTCE 1,000 13057000-44327 - SECURITY SYSTEM RPR & MTCE 850 13057000-44330 - VEHICLE & EQUIPMENT REPAIR 180,000 13057000-44350 - IT MTCE & REPAIR AGREEMTS 21,962 13057000-44400 - RENTALS 852,185 13057000-44504 - STREETS ALLEYS & ROAD MTCE 13,000 13057000-45201 - GENERAL LIABILITY INSURANCE 7,574 13057000-45202 - BUILDING & CONTENTS INSUR 3,209 13057000-45203 - AUTOMOTIVE INSURANCE 6,942 13057000-45204 - INLAND MARINE INSURANCE 8,897 13057000-45206 - STORAGE TANK LIABILITY 300 13057000-45207 - CYBER SECURITY INSURANCE 774 13057000-45300 - TELEPHONE SERVICES 9,558 13057000-45400 - ADVERTISING 5,150 13057000-45800 - TRAVEL COSTS 12,000 13057000-45900 - EDUCATION & TRAINING 12,000 13057000-45920 - WEARING APPAREL 3,100 13057000-45950 - BANKING & CREDIT CARD FEES 19,864 13057000-45970 - POSTAGE/SHIPPING 2,700 13057000-46101 - DPMT MATERIALS & SUPPLIES 22,500 13057000-46102 - FURNITURE & EQUIPMENT 20,000 13057000-46103 - COPIER & PRINTER SUPPLIES 2,940 13057000-46115 - FLEET LABOR 3,000 13057000-46210 - NATURAL GAS 385 13057000-46220 - ELECTRICITY 37,413 13057000-46230 - PROPANE 60,000 13057000-46261 - DIESEL 255,620 13057000-46262 - UNLEADED 1,275 13057000-48300 - GF REIMBURSEMENT 362,052 13057000-48400 - PAYMENT IN LIEU OF TAXES 13057000-57200 - INFRASTRUCTURE 735,000 CELL 8 DESIGN 300,000 CELL 8 CONSTRUCTION (YEAR 4 of 6) 550,000 13057000-57500 - EQUIPMENT 70,000 BATWING MOWER 49,000 TOTAL LANDFILL $ 4,541,638

2027 ANNUAL BUDGET 89

2027 BUDGET $

900,542 44,334 185,379 1,672 12,309 139,547 9,156 55,635 578 11,351 7,877 2,882 67,000 50,000 1,000 2,000 2,245 426,067 26,500 1,000 1,000 1,000 850 190,750 29,750 735,603 14,100 10,567 2,839 8,784 7,948 155 758 8,366 5,150 12,000 7,000 3,300 24,125 2,700 21,000 19,155 3,064 3,000 273 17,007 60,000 263,289 1,313 395,385 22,497 850,000

DOLLAR CHANGE $

49,000 $ 4,718,803

% CHANGE

(9,243) 1,705 14,464 1,001 (56) 26,566 3,979 (4,613) 22 437 (78) (1,030) 32,000 (1,000) (1,000) 65 78,067 (3,600) 10,750 7,788 (116,582) 1,100 2,993 (369) 1,842 (949) (146) (16) (1,192) (5,000) 200 4,261 (1,500) (845) 124 (112) (20,406) 7,669 38 33,333 22,497 115,000

-1.02% 4.00% 8.46% 149.18% -0.45% 23.51% 76.86% -7.66% 4.00% 4.00% -0.98% -26.33% 91.43% -1.96% 0.00% -100.00% 0.00% 3.00% 22.43% -11.96% 0.00% 0.00% 0.00% 0.00% 5.97% 35.46% -13.68% 8.46% 39.51% -11.52% 26.54% -10.67% -48.50% -2.06% -12.47% 0.00% 0.00% -41.67% 6.45% 21.45% 0.00% -6.67% -4.23% 4.22% 0.00% -29.00% -54.54% 0.00% 3.00% 3.00% 9.21% 15.65%

(21,000)

-30.00%

177,165

3.90%

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2027 ANNUAL BUDGET 90

WATER, SEWER, AND STORM SEWER - REVENUE DETAIL 2026 BUDGET STATE REVENUES 14000000-33500 - STATE CAPITAL REVENUES 14000000-33510 - HUB CITY OIL & GAS TOTAL STATE REVENUES

% CHANGE

$ (4,799,400) (2,693) (4,802,093)

-100.00% -0.30% -84.51%

177,936 2,096,590 1,652,832 13,102,790 7,913,034 580,426 1,000 151,573 822,350 19,089 3,199,600 29,717,220

180,000 3,021,600 2,415,052 12,729,070 8,846,085 927,483 1,000 28,449 677,266 19,130 78,000 10,320,000 39,243,135

2,064 925,011 762,220 (373,720) 933,052 347,057 (123,125) (145,084) 41 78,000 7,120,400 9,525,915

100.00% 44.12% 46.12% -2.85% 11.79% 59.79% 0.00% -81.23% 100.00% 0.21% 100.00% 32.06%

85,764 697,894 145,219 928,877

88,966 560,488 148,120 797,574

3,202 (137,406) 2,901 (131,303)

3.73% -19.69% 2.00% -14.14%

RESOURCES AVAILABLE CASH RESERVES TOTAL BUDGETED REVENUE

36,328,646 2,891 $ 36,331,537

40,921,165 2,738,793 $ 43,659,958

4,592,519 2,735,902 7,328,421

12.64% 94626.64% 20.17%

STORM SEWER WATER SYSTEM SEWER SYSTEM GARBAGE COLLECTION

1,149,944 3,151,935 3,023,341 3,202 7,328,421

32.82% 15.72% 23.82% 3.73% 20.17%

TRANSFERS BETWEEN FUNDS 14000000- 39105 - SANITATION 14000000- 39115 - SALES TAX FLOOD CONTROL 14000000-39136 - FLOOD CONTROL MAINTENANCE TOTAL TRANSFERS BETWEEN FUNDS

3,503,697 20,050,224 12,691,852 85,764 $ 36,331,537

DOLLAR CHANGE

880,456 880,456

CITY REVENUES 14000000-34100 - CHARGES FOR SERVICES 14000000-34101 - STORM SEWER MTCE 14000000-34102 - STORM SEWER DEVELOPMENT 14000000-34103 - WATER REVENUE 14000000-34104 - SEWER REVENUE 14000000-34105 - NAWS REVENUE 14000000-34140 - ENGINEERING & ADMIN FEES 14000000-35500 - SPECIAL ASSESSMENTS 14000000-36110 - INTEREST REVENUES 14000000-36200 - RENTS AND ROYALTIES 14000000-39210 - SALE OF CITY PROPERTY 14000000-39340 - OTHER BONDS ISSUED TOTAL CITY REVENUES

4,799,400 883,149 5,682,549

2027 BUDGET

4,653,641 23,202,159 15,715,193 88,966 $ 43,659,958

2027 ANNUAL BUDGET 91

STORM SEWER SUMMARY 2026 BUDGET

2027 BUDGET

SALARIES $ 624,876 1 STORM SEWER FOREMAN 0.34 UTILITY OPERATOR, LEAD 3 HEAVY EQUIPMENT OPERATORS 5 LIGHT EQUIPMENT OPERATORS 0.17 PUBLIC WORKS UTILITIES DIRECTOR 0.34 PROJECT CIVIL ENGINEER 0.17 SENIOR PROJECT MANAGER 0.17 ENGINEERING TECHNICIAN I 0.17 OFFICE AND ADMINISTRATIVE SPECIALIST, SENIOR BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL DEBT RETIREMENT OTHER TRANSFERS BETWEEN FUNDS CAPITAL PURCHASES TOTAL STORM SEWER

286,809 1,280 715,841 143,893 102,551 35,695 94,447 11,301 844,633 198,783 121,402 264,000 3,445,511

639,885

342,050 1,321 711,083 122,637 91,329 40,830 86,680 11,625 736,152 326,861 115,593 1,367,237 4,593,283

DOLLAR CHANGE $

15,009

2.40%

55,241 41 (4,758) (21,256) (11,222) 5,135 (7,767) 324 (108,481) 128,078 (5,809) 1,103,237 $ 1,147,771

19.26% 3.19% -0.66% -14.77% -10.94% 14.38% -8.22% 2.86% -12.84% 64.43% -4.78% 417.89% 33.31%

PERSONNEL

OPERATIONS & MAINTENANCE

OTHER

CAPITAL PURCHASES

2027 ANNUAL BUDGET 92

% CHANGE

STORM SEWER LINE ITEMS 2026 BUDGET 14059000- 41100 - REGULAR EMPLOYEES 14059000- 41300 - OVERTIME 14059000- 42100 - ER'S HEALTH INSURANCE 14059000- 42110 - ER'S LIFE INSURANCE 14059000- 42210 - ER'S MEDICARE 14059000- 42300 - ER'S PENSION 14059000- 42310 - ER'S DEF CONTRIBUTION 14059000- 42320 - ER'S NDPERS 14059000- 42500 - UNEMPLOYMENT COMP 14059000- 42600 - WORKERS' COMPENSATION INSUR 14059000- 42700 - ER'S ST DISABILITY INS 14059000- 42900 - ER'S LT DISABILITY INS 14059000- 43300 - OTHER PROFESSIONAL SERVICES 14059000- 43900 - MEMBERSHIPS & ASSOCIATIONS 14059000- 44250 - ONE-CALL SERVICES 14059000- 44320 - STRUCTURE RPR & MTCE 14059000- 44321 - PLUMBING SYSTEM RPR & MTCE 14059000- 44322 - HVAC RPR & MTCE 14059000- 44323 - ELECTRICAL RPR & MTCE 14059000- 44326 - IRRIGATION/GROUNDS RPR & MTCE 14059000- 44327 - SECURITY SYSTEM RPR & MTCE 14059000- 44330 - VEHICLE & EQUIPMENT REPAIR 14059000- 44350 - IT MTCE & REPAIR AGREEMTS 14059000- 44400 - RENTALS 14059000- 44503 - STORM SEWER MAINTENANCE 14059000- 45201 - GENERAL LIABILITY INSURANCE 14059000- 45202 - BUILDING & CONTENTS INSUR 14059000- 45203 - AUTOMOTIVE INSURANCE 14059000- 45204 - INLAND MARINE INSURANCE 14059000- 45205 - COVERAGE FOR FLOOD INSURANCE 14059000- 45207 - CYBER SECURITY INSURANCE 14059000- 45300 - TELEPHONE SERVICES 14059000- 45800 - TRAVEL COSTS 14059000- 45900 - EDUCATION & TRAINING 14059000- 45920 - WEARING APPAREL 14059000- 45950 - BANKING & CREDIT CARD FEES 14059000- 45970 - POSTAGE/SHIPPING 14059000- 46101 - DPMT MATERIALS & SUPPLIES 14059000- 46102 - FURNITURE & EQUIPMENT 14059000- 46103 - COPIER & PRINTER SUPPLIES 14059000- 46115 - FLEET LABOR 14059000- 46117 - SIGNS & MARKERS 14059000- 46210 - NATURAL GAS 14059000- 46220 - ELECTRICITY 14059000- 46230 - PROPANE 14059000- 46261 - DIESEL 14059000- 46262 - UNLEADED 14059000- 46400 - BOOKS & SUBSCRIPTIONS 14059000- 47100 - PRINCIPAL ON DEBT 14059000- 47202 - INTEREST ON SA BONDS 14059000- 47205 - INT REVENUE BONDS STORM SEW 14059000- 48300 - GF REIMBURSEMENT 14059000- 48400 - PAYMENT IN LIEU OF TAXES 14059000- 49101 - GENERAL FUND 14059000- 57200 - INFRASTRUCTURE 3RD ST E AND CENTRAL AVE RECONSTRUCTION 1,317,237 14059000- 57500 - EQUIPMENT 2-PERSON ROUGH TERRAIN SCISSOR LIFT 50,000 TOTAL STORM SEWER

611,074 13,802 154,130 494 8,012 63,211 46,512 352 6,232 5,238 2,628 800 480 4,000 25,000 2,000 5,000 50,000 2,000 600 40,010 11,364 15,841 700,000 4,736 24,070 5,106 1,106 17,361 497 2,245 2,620 2,251 2,420 39,883 257 24,000 4,015 140 3,500 4,000 8,240 85,907 300 8,438 2,864 40 691,425 26,718 126,489 198,783 121,402 252,000

2027 BUDGET $

12,000

3,445,511

2027 ANNUAL BUDGET 93

625,531 14,354 165,100 1,287 8,185 109,824 6,813 36,535 366 6,481 5,457 2,002 800 521 4,000 35,000 3,500 25,000 1,000 1,200 40,000 12,937 11,083 700,000 5,181 21,302 4,810 1,060 17,031 503 1,488 4,300 3,051 2,400 30,204 20,000 4,500 290 12,000 4,000 2,262 84,118 300 8,691 2,934 40 618,417 21,922 95,812 232,116 94,745 115,593 1,317,237

DOLLAR CHANGE $

50,000

4,593,283

% CHANGE

14,457 552 10,970 793 173 46,613 6,813 (9,977) 14 249 219 (626) 41 10,000 (2,000) (1,500) (25,000) (1,000) 600 (10) 1,573 (4,758) 445 (2,767) (296) (46) (331) 6 (757) 1,680 800 (20) (9,679) (257) (4,000) 485 150 8,500 (5,978) (1,789) 253 71 (73,008) (4,796) (30,677) 33,333 94,745 (5,809) 1,065,237

2.37% 4.00% 7.12% 160.53% 2.16% 73.74% -21.45% 4.00% 4.00% 4.18% -23.82% 0.00% 8.51% 0.00% 40.00% -100.00% -30.00% -50.00% -50.00% 100.00% -0.02% 13.84% -30.04% 0.00% 9.39% -11.50% -5.81% -4.14% -1.90% 1.13% -33.73% 64.12% 35.55% -0.83% -24.27% -100.00% -16.67% 12.07% 107.14% 242.86% 0.00% -72.54% -2.08% 100.00% 3.00% 2.47% 0.00% -10.56% -17.95% -24.25% 16.77% -4.78% 422.71%

38,000

316.67%

1,147,771

33.31%

WATER PLANT SUMMARY 2026 BUDGET SALARIES $ 1,286,882 1 WATER PLANT SUPERINTENDENT 1 WATER PLANT FOREMAN 1 WATER PLANT OPERATOR, LEAD 6 WATER PLANT OPERATORS III 7 WATER PLANT OPERATORS I 1 WATER PLANT INSTRUMENTATION TECHNICIAN 0.17 PUBLIC WORKS UTILITY DIRECTOR 0.17 SENIOR PROJECT MANAGER 0.17 PROJECT CIVIL ENGINEER 0.17 ENGINEERING TECHNICIAN I 0.17 OFFICE & ADMINISTRATIVE SPECIALIST, SENIOR BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL DEBT RETIREMENT OTHER TRANSFERS BETWEEN FUNDS CAPITAL PURCHASES TOTAL WATER PLANT

PERSONNEL

710,715 57,841 296,543 1,175,522 126,328 2,101,912 1,242,296 26,615 171,274 762,435 317,178 33,634 8,309,174

2027 BUDGET $

1,202,537

708,906 106,517 236,785 1,439,117 118,267 1,682,192 1,225,197 27,414 160,875 1,123,179 320,868 8,351,854

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 94

DOLLAR CHANGE

% CHANGE

(84,345)

-6.55%

(1,809) 48,676 (59,758) 263,595 (8,061) (419,719) (17,100) 798 (10,399) 360,744 3,690 (33,634) 42,680

-0.25% 84.16% -20.15% 22.42% -6.38% -19.97% -1.38% 3.00% -6.07% 47.31% 1.16% -100.00% 0.51%

OTHER

WATER PLANT LINE ITEMS 2026 BUDGET 14060000-41100 - REGULAR EMPLOYEES 14060000-41200 - TEMP & PART-TIME EMPLOYEES 14060000-41300 - OVERTIME 14060000-42100 - ER'S HEALTH INSURANCE 14060000-42110 - ER'S LIFE INSURANCE 14060000-42200 - ER'S SOCIAL SECURITY 14060000-42210 - ER'S MEDICARE 14060000-42300 - ER'S PENSION 14060000-42310 - ER'S DEF CONTRIBUTION 14060000-42320 - ER'S NDPERS 14060000-42500 - UNEMPLOYMENT COMP 14060000-42600 - WORKERS' COMPENSATION INSUR 14060000-42700 - ER'S ST DISABILITY INS 14060000-42900 - ER'S LT DISABILITY INS 14060000-43040 - CONSULTANTS 14060000-43060 - MONITORING 14060000-43300 - OTHER PROFESSIONAL SERVICES 14060000-43900 - MEMBERSHIPS & ASSOCIATIONS 14060000-44110 - WATER, SEWER, GARBAGE UTILITY 14060000-44320 - STRUCTURE RPR & MTCE 14060000-44321 - PLUMBING SYSTEM RPR & MTCE 14060000-44322 - HVAC RPR & MTCE 14060000-44323 - ELECTRICAL RPR & MTCE 14060000-44324 - ELEVATOR RPR & MTCE 14060000-44325 - PEST CONTROL RPR & MTCE 14060000-44327 - SECURITY SYSTEM RPR & MTCE 14060000-44330 - VEHICLE & EQUIPMENT REPAIR 14060000-44343 - NAWS WATER SUPPLY 14060000-44350 - IT MTCE & REPAIR AGREEMTS 14060000-44400 - RENTALS 14060000-44501 - WATERMAIN MAINTENANCE 14060000-44507 - WATER WELL MAINTENANCE 14060000-45201 - GENERAL LIABILITY INSURANCE 14060000-45202 - BUILDING & CONTENTS INSUR 14060000-45203 - AUTOMOTIVE INSURANCE 14060000-45204 - INLAND MARINE INSURANCE 14060000-45205 - COVERAGE FOR FLOOD INSURANCE 14060000-45207 - CYBER SECURITY INSURANCE 14060000-45300 - TELEPHONE SERVICES 14060000-45400 - ADVERTISING 14060000-45800 - TRAVEL COSTS 14060000-45900 - EDUCATION & TRAINING 14060000-45920 - WEARING APPAREL 14060000-45950 - BANKING & CREDIT CARD FEES 14060000-45970 - POSTAGE/SHIPPING 14060000-45990 - MAFB METER 14060000-46101 - DPMT MATERIALS & SUPPLIES 14060000-46102 - FURNITURE & EQUIPMENT 14060000-46103 - COPIER & PRINTER SUPPLIES 14060000-46105 - CLEANING SUPPLIES 14060000-46109 - WATER METERS 14060000-46110 - WATER TREATMENT SUPPLIES 14060000-46115 - FLEET LABOR 14060000-46210 - NATURAL GAS 14060000-46220 - ELECTRICITY 14060000-46261 - DIESEL 14060000-46262 - UNLEADED 14060000-46400 - BOOKS & SUBSCRIPTIONS 14060000-47100 - PRINCIPAL ON DEBT 14060000-47202 - INTEREST ON SA BONDS 14060000-47203 - INT REVENUE BONDS WATER 14060000-48300 - GF REIMBURSEMENT 14060000-48400 - PAYMENT IN LIEU OF TAXES 14060000-49101 - GENERAL FUND 14060000-49105 - SANITATION 14060000-57500 - EQUIPMENT TOTAL WATER PLANT

1,220,556 54,314 12,012 245,019 853 3,367 16,322 369,579 11,284 41,064 37 7,364 10,578 5,248 15,000 34,596 1,288 6,957 1,746 6,340 4,261 37,748 15,772 1,665 500 3,000 207,940 842,400 54,150 246 2,000 294,297 14,170 63,111 4,049 283 9,279 969 6,638 750 9,040 4,717 470 2,365 9,307 1,180 41,402 5,413 640 1,000 1,155 2,043,535 8,500 96,784 1,145,512 19,437 7,178 268 142,864 8,329 20,081 762,435 21,511 295,667 33,634 8,309,174

2027 ANNUAL BUDGET 95

2027 BUDGET $ 1,133,558 56,487 12,492 258,456 2,114 3,502 15,378 348,323 14,312 45,575 38 7,659 9,922 3,627 98,248 1,688 6,581 1,799 6,340 4,000 61,988 20,772 1,665 500 500 236,067 949,000 156,486 488 2,000 234,297 13,868 55,856 5,278 253 9,102 963 5,536 1,750 8,650 2,980 470 2,063 10,319 1,180 36,000 7,105 6,150 1,000 1,155 1,630,514 88,366 1,136,830 20,020 7,393 268 139,213 6,945 14,717 795,768 327,411 19,288 301,580 $ 8,351,854

DOLLAR CHANGE

% CHANGE

(86,998) 2,173 480 13,437 1,261 135 (944) (21,256) 3,028 4,511 1 295 (656) (1,621) (15,000) 63,652 400 (376) 53 (261) 24,240 5,000 (2,500) 28,127 106,600 102,336 242 (60,000) (302) (7,255) 1,228 (30) (177) (6) (1,103) 1,000 (390) (1,737) (302) 1,012 (5,402) 1,693 5,510 (413,020) (8,500) (8,418) (8,682) 583 215 (3,651) (1,384) (5,364) 33,333 327,411 (2,223) 5,913 (33,634) $ 42,680

-7.13% 4.00% 4.00% 5.48% 147.83% 4.01% -5.78% -5.75% 26.83% 10.99% 4.00% 4.00% -6.20% -30.89% -100.00% 183.99% 31.06% -5.40% 3.04% 0.00% -6.13% 64.22% 31.70% 0.00% 0.00% -83.33% 13.53% 12.65% 188.99% 98.37% 0.00% -20.39% -2.13% -11.50% 30.33% -10.67% -1.90% -0.61% -16.61% 133.33% -4.31% -36.83% 0.00% -12.77% 10.87% 0.00% -13.05% 31.27% 860.94% 0.00% 0.00% -20.21% -100.00% -8.70% -0.76% 3.00% 3.00% 0.00% -2.56% -16.62% -26.71% 4.37% -10.33% 2.00% -100.00% 0.51%

WATER DISTRIBUTION SUMMARY 2026 BUDGET

2027 BUDGET

SALARIES $ 1,422,285 0.60 WATER/WASTEWATER SUPERINTENDENT 2 WATER/WASTEWATER FOREMAN 2 HEAVY EQUIPMENT OPERATORS 1.33 UTILITY OPERATORS, LEAD 3 UTILITY OPERATORS III 1 UTILITY OPERATOR II 10 UTILITY OPERATORS I 1 ADMINISTRATIVE CLERK 0.17 PUBLIC WORKS UTILITY DIRECTOR 0.17 SENIOR PROJECT MANAGER 0.17 ENGINEERING TECHNICIAN I 0.34 PROJECT CIVIL ENGINEER 0.17 OFFICE & ADMINISTRATIVE SPECIALIST, SENIOR

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL DEBT RETIREMENT OTHER TRANSFERS BETWEEN FUNDS CAPITAL PURCHASES TOTAL WATER DISTRIBUTION

891,060 7,525 1,848,802 1,035,715 121,680 229,991 9,072 65,698 466,137 793,879 19,287 13,713,476 $ 20,597,216

812,900 4,840 1,876,912 1,048,300 143,043 370,540 12,494 63,785 208,250 743,790 21,511 9,449,000 $ 16,177,650

1,394,894

DOLLAR CHANGE $

(27,391)

-1.93%

78,160 2,685 (28,110) (12,585) (21,362) (140,549) (3,422) 1,914 257,887 50,089 (2,224) 4,264,476 $ 4,419,566

9.61% 55.46% -1.50% -1.20% -14.93% -37.93% -27.39% 3.00% 123.84% 6.73% -10.34% 45.13% 27.32%

PERSONNEL

OPERATIONS & MAINTENANCE

OTHER

CAPITAL PURCHASES

2027 ANNUAL BUDGET 96

% CHANGE

WATER DISTRIBUTION LINE ITEMS 2026 BUDGET

14061000- 41100 - REGULAR EMPLOYEES 14061000- 41200 - TEMP & PART-TIME EMPLOYEES 14061000- 41300 - OVERTIME 14061000- 42100 - ER'S HEALTH INSURANCE 14061000- 42110 - ER'S LIFE INSURANCE 14061000- 42200 - ER'S SOCIAL SECURITY 14061000- 42210 - ER'S MEDICARE 14061000- 42300 - ER'S PENSION 14061000- 42310 - ER'S DEF CONTRIBUTION 14061000- 42320 - ER'S NDPERS 14061000- 42500 - UNEMPLOYMENT COMP 14061000- 42600 - WORKERS' COMPENSATION INSUR 14061000- 42700 - ER'S ST DISABILITY INS 14061000- 42900 - ER'S LT DISABILITY INS 14061000- 43200 - PROFESSIONAL TESTING 14061000- 43900 - MEMBERSHIPS & ASSOCIATIONS 14061000- 44250 - ONE-CALL SERVICES 14061000- 44320 - STRUCTURE RPR & MTCE 14061000- 44325 - PEST CONTROL RPR & MTCE 14061000- 44330 - VEHICLE & EQUIPMENT REPAIR 14061000- 44341 - NAWS DISTRIBUTION O&M 14061000- 44342 - NAWS DISTRIBUTION REM 14061000- 44350 - IT MTCE & REPAIR AGREEMTS 14061000- 44400 - RENTALS 14061000- 44501 - WATERMAIN MAINTENANCE 14061000- 44502 - SEWER REHAB MAINTENANCE 14061000- 44504 - STREETS ALLEYS & ROAD MTCE 14061000- 45201 - GENERAL LIABILITY INSURANCE 14061000- 45202 - BUILDING & CONTENTS INSUR 14061000- 45203 - AUTOMOTIVE INSURANCE 14061000- 45204 - INLAND MARINE INSURANCE 14061000- 45207 - CYBER SECURITY INSURANCE 14061000- 45300 - TELEPHONE SERVICES 14061000- 45400 - ADVERTISING 14061000- 45800 - TRAVEL COSTS 14061000- 45900 - EDUCATION & TRAINING 14061000- 45920 - WEARING APPAREL 14061000- 45950 - BANKING & CREDIT CARD FEES 14061000- 45970 - POSTAGE/SHIPPING 14061000- 46101 - DPMT MATERIALS & SUPPLIES 14061000- 46102 - FURNITURE & EQUIPMENT 14061000- 46103 - COPIER & PRINTER SUPPLIES 14061000- 46109 - WATER METERS 14061000- 46115 - FLEET LABOR 14061000- 46117 - SIGNS & MARKERS 14061000- 46210 - NATURAL GAS 14061000- 46220 - ELECTRICITY 14061000- 46261 - DIESEL 14061000- 46262 - UNLEADED 14061000- 46400 - BOOKS & SUBSCRIPTIONS 14061000- 47100 - PRINCIPAL ON DEBT 14061000- 47204 - INT REVENUE BONDS SEWER 14061000- 47206 - INTEREST OTHER DEBT 14061000- 48300 - GF REIMBURSEMENT 14061000- 48400 - PAYMENT IN LIEU OF TAXES 14061000- 49101 - GENERAL FUND

1,380,285 10,500 31,500 323,623 1,045 651 17,851 370,831 10,462 56,606 1,143 12,771 11,982 5,935 1,400 3,440 4,000 70,000 200 75,000 332,000 553,000 14,100 22,204 1,724,708 20,000 110,000 16,066 2,448 12,991 1,981 1,242 18,386 1,000 9,780 5,350 6,020 67,187 592 260,000 2,000 90,000 16,000 2,500 597 11,897 29,632 34,153 40 155,000 53,250 743,790 21,511

2027 ANNUAL BUDGET 97

2027 BUDGET $

1,351,214 10,920 32,760 284,716 2,726 677 17,719 495,537 32,649 26,405 1,189 13,282 11,836 4,324 1,400 6,125 4,000 30,000 206 70,750 341,960 569,590 19,209 24,802 1,724,000 100,000 41,122 2,167 14,475 2,144 1,180 17,720 1,030 10,080 5,350 5,020 86,322 592 111,000 9,444 1,007 90,000 16,000 2,500 424 8,648 30,521 35,177 40 301,000 50,925 48,690 777,123 16,756 19,287

DOLLAR CHANGE $

(29,071) 420 1,260 (38,907) 1,681 26 (132) 124,706 22,187 (30,201) 46 511 (146) (1,611) 2,685 (40,000) 6 (4,250) 9,960 16,590 5,109 2,598 (708) (20,000) (10,000) 25,056 (281) 1,484 163 (62) (665) 30 300 (1,000) 19,135 (149,000) 7,444 1,007 (174) (3,248) 889 1,025 146,000 (2,325) 48,690 33,333 16,756 (2,224)

% CHANGE -2.11% 4.00% 4.00% -12.02% 160.86% 3.99% -0.74% 33.63% 212.07% -53.35% 4.00% 4.00% -1.22% -27.14% 0.00% 78.04% 0.00% -57.14% 3.00% -5.67% 3.00% 3.00% 36.23% 11.70% -0.04% -100.00% -9.09% 155.95% -11.47% 11.42% 8.21% -4.96% -3.62% 3.00% 3.07% 0.00% -16.61% 28.48% 0.00% -57.31% 372.19% 0.00% 0.00% 0.00% -29.08% -27.30% 3.00% 3.00% 0.00% 94.19% -4.37% 4.48% -10.34%

WATER DISTRIBUTION LINE ITEMS 2026 BUDGET 14061000-57200 - INFRASTRUCTURE LEAD SERVICE LINE IDENTIFICATION AND REPLACEMENT BLAISDELL-BIRD ADDITION WATERMAIN REPLACEMENT CENTRAL AVE AND GARDEN VALLEY WATERMAIN REPLACEMENT 3RD ST E AND CENTRAL AVE RECONSTRUCTION DESIGN FOR 2028 WATERMAIN REPLACEMENT PROJECTS 14061000-57300 - BUILDINGS WATER-SEWER MTCE BUILDING 14061000-57500 - EQUIPMENT TRUCK W/ UTILITY BOX TANDEM AXLE DUMP TRUCK HYDRO-EXCAVATOR (YEAR 1 OF 8) BACKHOE SKIDSTEER TRADE IN TOTAL WATER DISTRIBUTION

DOLLAR CHANGE

% CHANGE

11,300,476

$ 3,301,476

100.00%

1,250,000

1,850,000

600,000

100.00%

200,000

563,000

363,000

181.50%

20,597,216

$ 4,419,566

27.32%

7,999,000

2027 BUDGET $

2,500,000 3,500,000 3,500,000 980,476 820,000 1,850,000 80,000 200,000 100,000 100,000 83,000

16,177,650

2027 ANNUAL BUDGET 98

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2027 ANNUAL BUDGET 99

SEWAGE PUMPING SUMMARY 2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

SALARIES $ 835,664 0.40 WATER/WASTEWATER SUPERINTENDENT 1 WATER/WASTEWATER FOREMAN 1 UTILITY OPERATOR, LEAD 3 UTILITY OPERATORS II 2 UTILITY OPERATORS I 0.33 EQUIPMENT OPERATOR, LEAD 2 PUBLIC WORKS LABORATORY TECHNICIANS 0.17 PUBLIC WORKS UTILITY DIRECTOR 0.17 SENIOR PROJECT MANAGER 0.34 PROJECT CIVIL ENGINEER 0.17 ENGINEERING TECHNICIAN I 0.17 OFFICE & ADMINISTRATIVE SPECIALIST, SENIOR

723,637

$ (112,027)

-13.41%

269,502 8,665 1,221,928 387,407 160,704 282,420 859,213 60,027 1,471,047 688,567 19,287 3,179,287 $ 9,331,690

(159,548) (26,976) 867 (52,127) 22,853 (117,248) 10,337 1,748 (6,785) 201,958 (2,224) 1,929,287 $ 1,690,116

-37.19% -75.69% 0.07% -11.86% 16.58% -29.34% 1.22% 3.00% -0.46% 41.50% -10.34% 154.34% 22.12%

429,050 35,640 1,221,061 439,534 137,851 399,668 848,876 58,278 1,477,832 486,609 21,511 1,250,000 $ 7,641,574

PERSONNEL

OPERATIONS & MAINTENANCE

OTHER

CAPITAL PURCHASES

2027 ANNUAL BUDGET 100

SEWAGE PUMPING LINE ITEMS 2026 BUDGET 14062000-41100 - REGULAR EMPLOYEES 14062000-41200 - TEMP & PART-TIME EMPLOYEES 14062000-41300 - OVERTIME 14062000-42100 - ER'S HEALTH INSURANCE 14062000-42110 - ER'S LIFE INSURANCE 14062000-42200 - ER'S SOCIAL SECURITY 14062000-42210 - ER'S MEDICARE 14062000-42300 - ER'S PENSION 14062000-42310 - ER'S DEF CONTRIBUTION 14062000-42320 - ER'S NDPERS 14062000-42500 - UNEMPLOYMENT COMP 14062000-42600 - WORKERS' COMPENSATION INSUR 14062000-42700 - ER'S ST DISABILITY INS 14062000-42900 - ER'S LT DISABILITY INS 14062000-43040 - CONSULTANTS 14062000-43200 - PROFESSIONAL TESTING 14062000-43900 - MEMBERSHIPS & ASSOCIATIONS 14062000-44110 - WATER, SEWER, GARBAGE UTILITY 14062000-44240 - THIRD PARTY LAWN & GROUNDS 14062000-44250 - ONE-CALL SERVICES 14062000-44320 - STRUCTURE RPR & MTCE 14062000-44323 - ELECTRICAL RPR & MTCE 14062000-44330 - VEHICLE & EQUIPMENT REPAIR 14062000-44350 - IT MTCE & REPAIR AGREEMTS 14062000-44400 - RENTALS 14062000-44502 - SEWER REHAB MAINTENANCE 14062000-45201 - GENERAL LIABILITY INSURANCE 14062000-45202 - BUILDING & CONTENTS INSUR 14062000-45203 - AUTOMOTIVE INSURANCE 14062000-45204 - INLAND MARINE INSURANCE 14062000-45205 - COVERAGE FOR FLOOD INSURANCE 14062000-45207 - CYBER SECURITY INSURANCE 14062000-45300 - TELEPHONE SERVICES 14062000-45400 - ADVERTISING 14062000-45800 - TRAVEL COSTS 14062000-45900 - EDUCATION & TRAINING 14062000-45920 - WEARING APPAREL 14062000-45950 - BANKING & CREDIT CARD FEES 14062000-45970 - POSTAGE/SHIPPING 14062000-46101 - DPMT MATERIALS & SUPPLIES 14062000-46102 - FURNITURE & EQUIPMENT 14062000-46103 - COPIER & PRINTER SUPPLIES 14062000-46115 - FLEET LABOR 14062000-46210 - NATURAL GAS 14062000-46220 - ELECTRICITY 14062000-46261 - DIESEL 14062000-46262 - UNLEADED 14062000-46400 - BOOKS & SUBSCRIPTIONS 14062000-47100 - PRINCIPAL ON DEBT 14062000-47202 - INTEREST ON SA BONDS 14062000-47204 - INT REVENUE BONDS SEWER 14062000-48300 - GF REIMBURSEMENT 14062000-48400 - PAYMENT IN LIEU OF TAXES 14062000-49101 - GENERAL FUND 14062000-57200 - INFRASTRUCTURE 3RD ST E AND CENTRAL AVE RECONSTRUCTION 1,152,287 14062000-57300 - BUILDINGS WATER-SEWER MTCE BUILDING 1,850,000 14062000-57500 - EQUIPMENT PICKUP TRUCK 65,000 FRONT MOUNT PLOW 12,000 JET/VAC TRUCK COMBO (YEAR 1 OF 8) 100,000 TOTAL SEWAGE PUMPING

783,971 44,343 7,350 161,172 545 2,749 10,626 195,133 3,487 37,461 2,463 5,302 6,741 3,371 32,600 1,000 2,040 1,474 60,000 3,960 240,000 30,000 80,000 24,100 21,061 1,200,000 8,429 27,615 12,534 1,032 14,104 615 16,208 1,500 9,880 10,200 6,020 28,283 1,431 375,000 9,488 140 15,000 56,154 792,722 27,988 30,290 40 1,266,083 5,317 206,433 486,609 21,511 1,250,000 -

$ 7,641,574

2027 ANNUAL BUDGET 101

2027 BUDGET

DOLLAR CHANGE

% CHANGE

669,876 46,117 7,644 113,860 1,335 2,859 9,599 73,941 6,975 44,866 2,562 5,514 5,847 2,144 5,000 1,000 2,665 1,519 30,000 4,000 240,000 30,000 60,750 21,138 21,928 1,200,000 36,813 24,440 13,602 1,043 13,835 616 14,442 1,500 10,180 10,200 6,020 26,582 1,431 251,000 16,085 295 15,000 45,709 813,503 28,828 31,199 40 1,298,273 4,434 168,341 519,942 168,625 19,287 1,152,287

$ (114,095) 1,774 294 (47,312) 790 110 (1,027) (121,192) 3,488 7,405 99 212 (894) (1,227) (27,600) 625 45 (30,000) 40 (19,250) (2,962) 867 28,384 (3,175) 1,068 11 (269) 1 (1,765) 300 (1,701) (124,000) 6,597 155 (10,444) 20,781 840 909 32,190 (883) (38,092) 33,333 168,625 (2,224) 1,152,287

-14.55% 4.00% 4.00% -29.35% 144.95% 4.00% -9.66% -62.11% 100.03% 19.77% 4.00% 4.00% -13.26% -36.40% -84.66% 0.00% 30.61% 3.05% -50.00% 1.01% 0.00% 0.00% -24.06% -12.29% 4.12% 0.00% 336.74% -11.50% 8.52% 1.02% -1.90% 0.15% -10.89% 0.00% 3.04% 0.00% 0.00% -6.02% 0.00% -33.07% 69.53% 110.71% 0.00% -18.60% 2.62% 3.00% 3.00% 0.00% 2.54% -16.61% -18.45% 6.85% -10.34% -

1,850,000

600,000

48.00%

177,000

$ 9,331,690

$ 1,690,116

22.12%

UTILITY BILLING SUMMARY 2026 BUDGET

2027 BUDGET

SALARIES 0.50 CITY TREASURER 1 FINANCIAL SPECIALIST, SENIOR 1 FINANCIAL CLERK, SENIOR 1 FINANCIAL CLERK

$ 239,410

$ 236,606

(2,804)

-1.17%

BENEFITS REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES OTHER TOTAL UTILITY BILLING

116,096 39,879 249,523 29,787 1,664 81,269 $ 757,628

124,460 38,989 272,607 30,270 1,715 81,269 $ 785,916

8,364 (890) 23,084 484 50 $ 28,288

7.20% -2.23% 9.25% 1.62% 3.03% 0.00% 3.73%

PERSONNEL

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 102

DOLLAR CHANGE

OTHER

% CHANGE

UTILITY BILLING LINE ITEMS

14063000- 41100 - REGULAR EMPLOYEES 14063000- 41300 - OVERTIME 14063000- 42100 - ER'S HEALTH INSURANCE 14063000- 42110 - ER'S LIFE INSURANCE 14063000- 42210 - ER'S MEDICARE 14063000- 42300 - ER'S PENSION 14063000- 42310 - ER'S DEF CONTRIBUTION 14063000- 42320 - ER'S NDPERS 14063000- 42600 - WORKERS' COMPENSATION INSUR 14063000- 42700 - ER'S ST DISABILITY INS 14063000- 42900 - ER'S LT DISABILITY INS 14063000- 44110 - WATER, SEWER, GARBAGE UTILITY 14063000- 44350 - IT MTCE & REPAIR AGREEMTS 14063000- 45201 - GENERAL LIABILITY INSURANCE 14063000- 45202 - BUILDING & CONTENTS INSUR 14063000- 45207 - CYBER SECURITY INSURANCE 14063000- 45300 - TELEPHONE SERVICES 14063000- 45800 - TRAVEL COSTS 14063000- 45900 - EDUCATION & TRAINING 14063000- 45950 - BANKING & CREDIT CARD FEES 14063000- 45951 - COLLECTION FEES 14063000- 45970 - POSTAGE/SHIPPING 14063000- 46101 - DPMT MATERIALS & SUPPLIES 14063000- 46102 - FURNITURE & EQUIPMENT 14063000- 46103 - COPIER & PRINTER SUPPLIES 14063000- 46105 - CLEANING SUPPLIES 14063000- 46210 - NATURAL GAS 14063000- 46220 - ELECTRICITY 14063000- 48300 - GF REIMBURSEMENT TOTAL UTILITY BILLING

2026 BUDGET

2027 BUDGET

$ 238,150 1,260 63,791 172 3,010 30,056 9,056 6,780 114 2,093 1,024 150 39,729 1,533 521 194 989 1,250 1,200 161,522 9,314 73,000 10,211 3,950 15,576 50 201 1,464 81,269 $ 757,628

$ 236,606 62,493 435 3,013 39,931 8,683 6,949 119 2,080 757 155 38,834 1,604 462 194 908 870 1,300 176,540 8,430 82,300 10,466 3,081 16,694 30 99 1,616 81,269 $ 785,916

2027 ANNUAL BUDGET 103

DOLLAR CHANGE

% CHANGE

-0.65% -100.00% -2.03% 152.91% 0.10% 32.86% -4.12% 2.49% 4.00% -0.62% -26.07% 3.33% -2.25% 4.61% -11.38% -0.19% -8.18% -30.40% 8.33% 9.30% -9.49% 12.74% 2.50% -22.01% 7.18% -40.00% -50.79% 10.42% 0.00% 3.73%

(1,544) (1,260) (1,298) 263 3 9,875 (373) 169 5 (13) (267) 5 (895) 71 (59) (0) (81) (380) 100 15,018 (884) 9,300 255 (869) 1,118 (20) (102) 152 $ 28,288

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2027 ANNUAL BUDGET 104

PARKING RAMPS - REVENUE DETAIL

CITY REVENUES 15000000- 34100 - CHARGES FOR SERVICES 15000000- 36110 - INTEREST REVENUES 15000000- 36200 - RENTS AND ROYALTIES TOTAL CITY REVENUES CASH RESERVES TOTAL BUDGETED REVENUE RENAISSANCE PARKING RAMP CENTRAL PARKING RAMP

2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

$ 108,410 31,629 1,512 141,551 65,711 $ 207,262

$ 108,410 11,041 1,512 120,963 74,289 $ 195,252

(20,588) (20,588) 8,579 $ (12,009)

0.00% -65.09% 0.00% -14.54% 13.06% -5.79%

$ 106,035 101,226 $ 207,262

$ 100,044 95,208 $ 195,252

-5.65% -5.95% -5.79%

2027 ANNUAL BUDGET 105

(5,991) (6,019) $ (12,009)

RENAISSANCE PARKING RAMP SUMMARY 2026 BUDGET SALARIES 0.50 BUILDING & GROUNDS WORKER

BENEFITS REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES OTHER TOTAL RENAISSANCE PARKING RAMP

8,289 18,300 14,185 7,000 22,491 10,493 $ 106,035

PERSONNEL

25,277

2027 BUDGET $

26,557

15,139 10,112 12,564 2,000 23,180 10,493 $ 100,044

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 106

DOLLAR CHANGE

% CHANGE

1,280

5.06%

6,850 (8,188) (1,621) (5,000) 689 (5,991)

82.64% -44.74% -11.43% -71.43% 3.06% 0.00% -5.65%

OTHER

RENAISSANCE PARKING RAMP LINE ITEMS 2026 BUDGET 15064000- 41100 - REGULAR EMPLOYEES 15064000- 42100 - ER'S HEALTH INSURANCE 15064000- 42110 - ER'S LIFE INSURANCE 15064000- 42210 - ER'S MEDICARE 15064000- 42320 - ER'S NDPERS 15064000- 42700 - ER'S ST DISABILITY INS 15064000- 42900 - ER'S LT DISABILITY INS 15064000- 44320 - STRUCTURE RPR & MTCE 15064000- 44321 - PLUMBING SYSTEM RPR & MTCE 15064000- 44322 - HVAC RPR & MTCE 15064000- 44327 - SECURITY SYSTEM RPR & MTCE 15064000- 44330 - VEHICLE & EQUIPMENT REPAIR 15064000- 44350 - IT MTCE & REPAIR AGREEMTS 15064000- 45201 - GENERAL LIABILITY INSURANCE 15064000- 45202 - BUILDING & CONTENTS INSUR 15064000- 45207 - CYBER SECURITY INSURANCE 15064000- 45300 - TELEPHONE SERVICES 15064000- 45950 - BANKING & CREDIT CARD FEES 15064000- 46101 - DPMT MATERIALS & SUPPLIES 15064000- 46102 - FURNITURE & EQUIPMENT 15064000- 46210 - NATURAL GAS 15064000- 46220 - ELECTRICITY 15064000- 48300 - GF REIMBURSEMENT TOTAL RENAISSANCE PARKING RAMP

25,277 5,251 25 341 2,341 222 109 2,800 500 8,000 500 5,000 1,500 128 9,996 28 3,090 943 2,000 5,000 5,508 16,983 10,493 $ 106,035

2027 ANNUAL BUDGET 107

2027 BUDGET 26,557 11,980 62 320 2,459 233 85 2,800 500 500 5,000 1,312 220 8,847 28 2,706 762 2,000 3,224 19,956 10,493 $ 100,044

DOLLAR CHANGE

1,280 6,729 37 (21) 118 11 (24) (8,000) (188) 92 (1,149) (0) (384) (181) (5,000) (2,285) 2,973 (5,991)

% CHANGE 5.06% 128.15% 148.00% -6.16% 5.04% 4.95% -22.02% 0.00% 0.00% -100.00% 0.00% 0.00% -12.53% 72.20% -11.49% -0.68% -12.42% -19.19% 0.00% -100.00% -41.47% 17.51% 0.00% -5.65%

CENTRAL PARKING RAMP SUMMARY 2026 BUDGET SALARIES 0.50 BUILDING & GROUNDS WORKER

BENEFITS REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES OTHER TOTAL CENTRAL PARKING RAMP

8,289 18,300 14,309 7,000 20,267 7,784 $ 101,226

PERSONNEL

25,277

2027 BUDGET $

26,557

15,139 10,112 12,933 2,000 20,683 7,784 95,208

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 108

DOLLAR CHANGE

% CHANGE

1,280

5.06%

6,850 (8,188) (1,377) (5,000) 416 (6,019)

82.64% -44.74% -9.62% -71.43% 2.05% 0.00% -5.95%

OTHER

CENTRAL PARKING RAMP LINE ITEMS 2026 BUDGET 15065000- 41100 - REGULAR EMPLOYEES 15065000- 42100 - ER'S HEALTH INSURANCE 15065000- 42110 - ER'S LIFE INSURANCE 15065000- 42210 - ER'S MEDICARE 15065000- 42320 - ER'S NDPERS 15065000- 42700 - ER'S ST DISABILITY INS 15065000- 42900 - ER'S LT DISABILITY INS 15065000- 44320 - STRUCTURE RPR & MTCE 15065000- 44321 - PLUMBING SYSTEM RPR & MTCE 15065000- 44322 - HVAC RPR & MTCE 15065000- 44327 - SECURITY SYSTEM RPR & MTCE 15065000- 44330 - VEHICLE & EQUIPMENT REPAIR 15065000- 44350 - IT MTCE & REPAIR AGREEMTS 15065000- 45201 - GENERAL LIABILITY INSURANCE 15065000- 45202 - BUILDING & CONTENTS INSUR 15065000- 45207 - CYBER SECURITY INSURANCE 15065000- 45300 - TELEPHONE SERVICES 15065000- 45950 - BANKING & CREDIT CARD FEES 15065000- 46101 - DPMT MATERIALS & SUPPLIES 15065000- 46102 - FURNITURE & EQUIPMENT 15065000- 46210 - NATURAL GAS 15065000- 46220 - ELECTRICITY 15065000- 48300 - GF REIMBURSEMENT TOTAL CENTRAL PARKING RAMP

25,277 5,251 25 341 2,341 222 109 2,800 500 8,000 500 5,000 1,500 119 9,996 28 3,090 1,076 2,000 5,000 2,645 17,622 7,784 $ 101,226

2027 ANNUAL BUDGET 109

2027 BUDGET $

26,557 11,980 62 320 2,459 233 85 2,800 500 500 5,000 1,312 162 8,847 28 3,034 862 2,000 4,678 16,005 7,784 95,208

DOLLAR CHANGE

1,280 6,729 37 (21) 118 11 (24) (8,000) (188) 43 (1,149) (0) (56) (214) (5,000) 2,033 (1,617) (6,019)

% CHANGE 5.06% 128.15% 148.00% -6.16% 5.04% 4.95% -22.02% 0.00% 0.00% -100.00% 0.00% 0.00% -12.53% 35.89% -11.49% -0.61% -1.82% -19.89% 0.00% -100.00% 76.87% -9.18% 0.00% -5.95%

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2027 ANNUAL BUDGET 110

PUBLIC TRANSPORTATION - REVENUE DETAIL 2026 BUDGET FEDERAL REVENUES 20500000- 33100 - FEDERAL OPERATING REVENUES TOTAL FEDERAL REVENUES

STATE REVENUES 20500000- 33400 - STATE OPERATING REVENUES TOTAL STATE REVENUES

1,239,439 1,239,439

2027 BUDGET $

1,290,476 1,290,476

DOLLAR CHANGE $

% CHANGE

51,037 51,037

4.12% 4.12%

135,697 135,697

340,000 340,000

204,303 204,303

150.56% 150.56%

6,000 6,000

0.00% 0.00%

CITY REVENUES 20500000- 34100 - CHARGES FOR SERVICES 20500000- 36110 - INTEREST REVENUES TOTAL CITY REVENUES

75,000 47,690 122,690

85,000 21,399 106,399

10,000 (26,291) (16,291)

13.33% 100.00% -13.28%

RESOURCES AVAILABLE 20500000- 31100 - GENERAL PROPERTY TAXES TOTAL BUDGETED REVENUE

1,503,827 577,523 2,081,350

1,742,875 444,245 2,187,120

239,048 (133,278) 105,770

15.90% -23.08% 5.08%

(0.61)

-26.97%

OTHER AGENCY REVENUES 20500000- 33600 - LOCAL OPERATING REVENUES

MILL LEVY

2.26

2027 ANNUAL BUDGET 111

1.65

PUBLIC TRANSPORTATION SUMMARY 2026 BUDGET SALARIES $ 1 BUS SERVICES SUPERINTENDENT 1 BUS SERVICES FOREMAN/MECHANIC 1 MECHANIC, SENIOR 7 BUS DRIVERS 1 MOBILITY MANAGER 1 ADMINISTRATIVE CLERK/BUS DRIVER, SENIOR 0.50 PARTS SPECIALIST/BUS DRIVER 0.20 PUBLIC WORKS OPERATIONS DIRECTOR 0.20 ADMINISTRATIVE BUSINESS ANALYST I BENEFITS PROFESSIONAL AND TECHNICAL SERVICES REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL OTHER TOTAL PUBLIC TRANSPORTATION

PERSONNEL

840,995

367,573 307,810 168,980 63,680 15,600 22,363 172,217 122,131 2,081,350

2027 BUDGET $

790,756

382,394 458,085 209,158 55,958 14,000 16,998 137,640 122,131 2,187,120

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 112

DOLLAR CHANGE $

% CHANGE

(50,239)

-5.97%

14,821 150,275 40,178 (7,722) (1,600) (5,365) (34,577) $ 105,770

4.03% 48.82% 23.78% -12.13% -10.26% -23.99% -20.08% 0.00% 5.08%

OTHER

PUBLIC TRANSPORTATION LINE ITEMS 2026 BUDGET 20566000-41100 - REGULAR EMPLOYEES 20566000-41200 - TEMP & PART-TIME EMPLOYEES 20566000-41300 - OVERTIME 20566000-42100 - ER'S HEALTH INSURANCE 20566000-42110 - ER'S LIFE INSURANCE 20566000-42200 - ER'S SOCIAL SECURITY 20566000-42210 - ER'S MEDICARE 20566000-42300 - ER'S PENSION 20566000-42310 - ER'S DEF CONTRIBUTION 20566000-42320 - ER'S NDPERS 20566000-42500 - UNEMPLOYMENT COMP 20566000-42600 - WORKERS' COMPENSATION INSUR 20566000-42700 - ER'S ST DISABILITY INS 20566000-42900 - ER'S LT DISABILITY INS 20566000-43060 - MONITORING 20566000-43300 - OTHER PROFESSIONAL SERVICES 20566000-43900 - MEMBERSHIPS & ASSOCIATIONS 20566000-44110 - WATER, SEWER, GARBAGE UTILITY 20566000-44320 - STRUCTURE RPR & MTCE 20566000-44330 - VEHICLE & EQUIPMENT REPAIR 20566000-44350 - IT MTCE & REPAIR AGREEMTS 20566000-45201 - GENERAL LIABILITY INSURANCE 20566000-45202 - BUILDING & CONTENTS INSUR 20566000-45203 - AUTOMOTIVE INSURANCE 20566000-45204 - INLAND MARINE INSURANCE 20566000-45207 - CYBER SECURITY INSURANCE 20566000-45300 - TELEPHONE SERVICES 20566000-45800 - TRAVEL COSTS 20566000-45900 - EDUCATION & TRAINING 20566000-45920 - WEARING APPAREL 20566000-45930 - TOOL ALLOWANCE 20566000-45940 - TOWING 20566000-45950 - BANKING & CREDIT CARD FEES 20566000-45970 - POSTAGE/SHIPPING 20566000-46101 - DPMT MATERIALS & SUPPLIES 20566000-46102 - FURNITURE & EQUIPMENT 20566000-46115 - FLEET LABOR 20566000-46210 - NATURAL GAS 20566000-46220 - ELECTRICITY 20566000-46261 - DIESEL 20566000-46262 - UNLEADED 20566000-48300 - GF REIMBURSEMENT TOTAL PUBLIC TRANSPORTATION

783,053 47,250 10,692 205,421 628 2,930 10,858 70,592 7,137 53,000 797 5,983 6,860 3,367 4,950 301,560 1,300 249 6,000 104,000 58,731 3,161 1,592 37,609 906 647 1,190 9,000 5,000 1,680 1,800 500 545 50 5,000 6,600 4,000 5,902 16,461 164,800 7,417 122,131 $ 2,081,350

2027 ANNUAL BUDGET 113

2027 BUDGET

DOLLAR CHANGE

% CHANGE

734,996 49,140 6,620 203,394 1,416 3,047 10,119 93,331 8,425 46,834 829 6,222 6,425 2,352 4,950 451,560 1,575 257 6,000 140,000 62,901 3,116 1,409 33,843 844 710 706 8,000 4,000 680 1,800 800 50 5,000 5,000 4,000 4,184 12,814 130,000 7,640 122,131 $ 2,187,120

$ (48,057) 1,890 (4,072) (2,027) 788 117 (739) 22,739 1,288 (6,166) 32 239 (435) (1,015) 150,000 275 8 36,000 4,170 (45) (183) (3,766) (62) 63 (484) (1,000) (1,000) (1,000) (500) 255 (1,600) (1,717) (3,648) (34,800) 223 $ 105,770

-6.14% 4.00% -38.08% -0.99% 125.48% 3.99% -6.81% 32.21% 18.05% -11.63% 4.00% 4.00% -6.34% -30.15% 0.00% 49.74% 21.15% 3.21% 0.00% 34.62% 7.10% -1.43% -11.50% -10.01% -6.86% 9.69% -40.66% -11.11% -20.00% -59.52% 0.00% -100.00% 46.79% 0.00% 0.00% -24.24% 0.00% -29.10% -22.16% -21.12% 3.00% 0.00% 5.08%

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2027 ANNUAL BUDGET 114

LIBRARY - REVENUE DETAIL 2026 BUDGET STATE REVENUES 21000000-33400 - STATE OPERATING REVENUES TOTAL STATE REVENUES

40,000 40,000

2027 BUDGET $

60,000 60,000

DOLLAR CHANGE $

% CHANGE

20,000 20,000

50.00% 50.00%

CITY REVENUES 21000000-35150 - LIBRARY FINES 21000000-36110 - INTEREST REVENUES 21000000-36400 - CONTRIBUTIONS AND DONATIONS 21000000-36911 - COPY MACHINE REVENUE 21000000-36913 - MISCELLANEOUS TOTAL CITY REVENUES

5,500 27,828 10,000 11,500 13,000 67,828

5,000 13,844 15,000 15,000 13,000 61,844

(500) (13,984) 5,000 3,500 (5,984)

-9.09% 100.00% 50.00% 30.43% 0.00% -8.82%

TRANSFERS BETWEEN FUNDS 21000000-39114 - SALES TAX IMPROVEMENTS TOTAL TRANSFERS BETWEEN FUNDS

83,333 83,333

0.00% 0.00%

191,161 2,037,662 2,228,823

205,177 166,666 1,831,184 2,203,027

14,016 166,666 (206,477) (25,795)

7.33% -10.13% -1.16%

(1.17)

-14.68%

RESOURCES AVAILABLE CASH RESERVES 21000000-31100 - GENERAL PROPERTY TAXES TOTAL BUDGETED REVENUE MILL LEVY

7.97

2027 ANNUAL BUDGET 115

6.80

LIBRARY SUMMARY 2026 BUDGET SALARIES $ 1,311,327 1 LIBRARY DIRECTOR 2 LIBRARIANS, SENIOR 3 LIBRARIANS 6 LIBRARY ASSOCIATES II 3 LIBRARY ASSOCIATES I 1 LIBRARY ASSISTANT 2 LIBRARY BUILDING & GROUNDS WORKERS 1 LIBRARY ADMINISTRATIVE SUPPORT ASSISTANT BENEFITS PROFESSIONAL AND TECHNICAL SERVICES INFRASTRUCTURE MAINTENANCE REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES UTILITIES FUEL OTHER TOTAL LIBRARY

PERSONNEL

383,472 2,313 1,000 155,068 54,296 126,902 56,542 103 137,799 2,228,823

2027 BUDGET $

1,228,282

332,244 2,313 312,960 43,196 102,500 43,627 106 137,799 2,203,027

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 116

DOLLAR CHANGE

% CHANGE

(83,045)

-6.33%

(51,228) (1,000) 157,892 (11,101) (24,402) (12,915) 3 (25,795)

-13.36% 0.00% -100.00% 101.82% -20.44% -19.23% -22.84% 3.00% 0.00% -1.16%

OTHER

LIBRARY LINE ITEMS

21067000-41100 - REGULAR EMPLOYEES 21067000-41200 - TEMP & PART-TIME EMPLOYEES 21067000-41300 - OVERTIME 21067000-42100 - ER'S HEALTH INSURANCE 21067000-42110 - ER'S LIFE INSURANCE 21067000-42200 - ER'S SOCIAL SECURITY 21067000-42210 - ER'S MEDICARE 21067000-42500 - UNEMPLOYMENT COMP 21067000-42600 - WORKERS' COMPENSATION INSUR 21067000-42700 - ER'S ST DISABILITY INS 21067000-43300 - OTHER PROFESSIONAL SERVICES 21067000-43900 - MEMBERSHIPS & ASSOCIATIONS 21067000-44110 - WATER, SEWER, GARBAGE UTILITY 21067000-44200 - CLEANING AND RESTORATION 21067000-44220 - THIRD PARTY SNOW REMOVAL 21067000-44240 - THIRD PARTY LAWN & GROUNDS 21067000-44320 - STRUCTURE RPR & MTCE 21067000-44321 - PLUMBING SYSTEM RPR & MTCE 21067000-44322 - HVAC RPR & MTCE 21067000-44323 - ELECTRICAL RPR & MTCE 21067000-44324 - ELEVATOR RPR & MTCE 21067000-44325 - PEST CONTROL RPR & MTCE 21067000-44326 - IRRIGATION/GROUNDS RPR & MTCE 21067000-44327 - SECURITY SYSTEM RPR & MTCE 21067000-44330 - VEHICLE & EQUIPMENT REPAIR 21067000-44350 - IT MTCE & REPAIR AGREEMTS 21067000-44400 - RENTALS 21067000-45201 - GENERAL LIABILITY INSURANCE 21067000-45202 - BUILDING & CONTENTS INSUR 21067000-45204 - INLAND MARINE INSURANCE 21067000-45205 - COVERAGE FOR FLOOD INSURANCE 21067000-45207 - CYBER SECURITY INSURANCE 21067000-45300 - TELEPHONE SERVICES 21067000-45400 - ADVERTISING 21067000-45800 - TRAVEL COSTS 21067000-45900 - EDUCATION & TRAINING 21067000-45950 - BANKING & CREDIT CARD FEES 21067000-45970 - POSTAGE/SHIPPING 21067000-46101 - DPMT MATERIALS & SUPPLIES 21067000-46102 - FURNITURE & EQUIPMENT 21067000-46103 - COPIER & PRINTER SUPPLIES 21067000-46105 - CLEANING SUPPLIES 21067000-46210 - NATURAL GAS 21067000-46220 - ELECTRICITY 21067000-46262 - UNLEADED 21067000-46400 - BOOKS & SUBSCRIPTIONS 21067000-48206 - LIBRARY MEMORIAL FUNDS 21067000-48300 - GF REIMBURSEMENT TOTAL LIBRARY

2026 BUDGET

2027 BUDGET

$ 1,176,781 134,047 500 261,066 905 87,881 20,180 53 3,000 10,387 700 1,613 4,223 2,528 975 83,333 2,892 4,184 2,840 7,853 515 100 1,000 9,500 35,125 1,000 5,887 8,775 33 3,992 939 5,550 4,176 9,245 3,639 1,060 11,000 14,000 26,000 5,000 3,700 9,162 47,380 103 78,202 15,000 122,799 $ 2,228,823

$ 1,095,293 132,469 520 223,450 2,236 76,121 17,635 55 3,120 9,627 700 1,613 4,350 500 2,528 1,075 250,000 2,892 4,182 2,840 7,853 515 100 1,000 5,000 30,125 4,990 7,766 30 3,916 1,048 8,854 4,176 3,000 3,000 1,416 5,000 15,000 15,000 5,000 2,500 7,631 35,996 106 65,000 15,000 122,799 $ 2,203,027

2027 ANNUAL BUDGET 117

DOLLAR CHANGE

% CHANGE

(81,488) (1,577) 20 (37,616) 1,331 (11,760) (2,545) 2 120 (760) 127 500 100 166,667 (2) (4,500) (5,000) (1,000) (896) (1,009) (4) (76) 109 3,304 (6,245) (639) 356 (6,000) 1,000 (11,000) (1,200) (1,531) (11,384) 3 (13,202) $ (25,795)

-6.92% -1.18% 4.00% -14.41% 147.07% -13.38% -12.61% 4.00% 4.00% -7.32% 0.00% 0.00% 3.01% 0.00% 10.26% 200.00% 0.00% -0.05% 0.00% 0.00% 0.00% 0.00% 0.00% -47.37% -14.23% -100.00% -15.22% -11.50% -10.65% -1.90% 11.56% 59.53% 0.00% -67.55% -17.56% 33.58% -54.55% 7.14% -42.31% 0.00% -32.43% -16.71% -24.03% 3.00% -16.88% 0.00% 0.00% -1.16%

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2027 ANNUAL BUDGET 118

NAWS BIOTA PLANT - REVENUE DETAIL 2026 BUDGET FEDERAL REVENUES 22000000-33100 - FEDERAL OPERATING REVENUES TOTAL FEDERAL REVENUES TOTAL BUDGETED REVENUE

$ $

1,908,696 1,908,696 1,908,696

2027 ANNUAL BUDGET 119

2027 BUDGET $ $

3,209,543 3,209,543 3,209,543

DOLLAR CHANGE $ $

1,300,847 1,300,847 1,300,847

% CHANGE 68.15% 68.15% 68.15%

NAWS BIOTA PLANT SUMMARY 2026 BUDGET SALARIES 1 WATER PLANT FOREMAN 1 WATER PLANT OPERATORS, LEAD 1 WATER PLANT OPERATORS II 12 WATER PLANT OPERATORS I BENEFITS PROFESSIONAL AND TECHNICAL SERVICES REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES TOTAL NAWS BIOTA PLANT

PERSONNEL

763,102

384,280 5,000 28,700 11,625 715,989 1,908,696

2027 BUDGET $

755,224

281,543 263,981 136,899 42,008 1,729,887 $ 3,209,543

DOLLAR CHANGE $

(7,878)

-1.03%

(102,737) 258,981 108,199 30,383 1,013,898 1,300,847

-26.73% 5179.63% 377.00% 261.37% 141.61% 68.15%

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 120

% CHANGE

NAWS BIOTA PLANT LINE ITEMS 2026 BUDGET 22060100- 41100 - REGULAR EMPLOYEES 22060100- 41300 - OVERTIME 22060100- 42110 - ER'S LIFE INSURANCE 22060100- 42200 - ER'S SOCIAL SECURITY 22060100- 42300 - ER'S PENSION 22060100- 42310 - ER'S DEF CONTRIBUTION 22060100- 42320 - ER'S NDPERS 22060100- 42600 - WORKERS' COMPENSATION INSUR 22060100- 42700 - ER'S ST DISABILITY INS 22060100- 42900 - ER'S LT DISABILITY INS 22060100- 43040 - CONSULTANTS 22060100- 43060 - MONITORING 22060100- 43300 - OTHER PROFESSIONAL SERVICES 22060100- 43900 - MEMBERSHIPS & ASSOCIATIONS 22060100- 44210 - THIRD PARTY DISPOSAL 22060100- 44240 - THIRD PARTY LAWN & GROUNDS 22060100- 44321 - PLUMBING SYSTEM RPR & MTCE 22060100- 44322 - HVAC RPR & MTCE 22060100- 44323 - ELECTRICAL RPR & MTCE 22060100- 44325 - PEST CONTROL RPR & MTCE 22060100- 44327 - SECURITY SYSTEM RPR & MTCE 22060100- 44330 - VEHICLE & EQUIPMENT REPAIR 22060100- 44350 - IT MTCE & REPAIR AGREEMTS 22060100-45201 - GENERAL LIABILITY INSURANCE 22060100- 45203 - AUTOMOTIVE INSURANCE 22060100- 45300 - TELEPHONE SERVICES 22060100- 45800 - TRAVEL COSTS 22060100- 45900 - EDUCATION & TRAINING 22060100- 45920 - WEARING APPAREL 22060100- 45930 - TOOL ALLOWANCE 22060100- 45970 - POSTAGE/SHIPPING 22060100- 46101 - DPMT MATERIALS & SUPPLIES 22060100- 46102 - FURNITURE & EQUIPMENT 22060100- 46103 - COPIER & PRINTER SUPPLIES 22060100- 46105 - CLEANING SUPPLIES 22060100- 46110 - WATER TREATMENT SUPPLIES 22060100- 46115 - FLEET LABOR 22060100- 46210 - NATURAL GAS 22060100- 46220 - ELECTRICITY 22060100- 46240 - GENERATOR FUEL 22060100- 46261 - DIESEL 22060100- 46262 - UNLEADED 22060100- 46400 - BOOKS & SUBSCRIPTIONS TOTAL NAWS BIOTA PLANT

763,102 294,831 735 9,459 28,456 37,725 3,086 6,707 3,281 5,000 3,600 25,000 100 4,450 3,675 2,500 1,000 10,000 500 2,000 614,027 25,750 46,350 1,500 5,562 10,300 1,908,696

2027 BUDGET

2027 ANNUAL BUDGET 121

735,224 20,000 195,211 1,863 9,972 35,607 26,866 3,209 6,462 2,353 250,000 7,000 400 6,581 6,000 10,000 6,200 15,970 12,200 200 500 50,000 35,829 4,000 1,500 4,583 2,500 3,365 1,000 14,700 10,360 11,000 3,000 1,000 614,027 7,000 100,000 900,000 60,000 32,760 1,100 3,209,543 -

DOLLAR CHANGE

% CHANGE

(27,878) 20,000 (99,620) 1,128 513 7,151 (10,859) 123 (245) (928) 250,000 2,000 400 6,581 2,400 10,000 6,200 (9,030) 12,200 100 500 50,000 35,829 4,000 1,500 133 (1,175) 865 14,700 10,360 1,000 3,000 500 (2,000) 7,000 74,250 853,650 (1,500) 54,438 22,460 1,100 1,300,847

-3.65% -33.79% 153.47% 5.42% 25.13% -28.78% 4.00% -3.65% -28.28% 40.00% 66.67% -36.12% 100.00% 3.00% -31.97% 34.60% 0.00% 10.00% 100.00% -100.00% 0.00% 288.35% 1841.75% -100.00% 978.75% 218.06% 68.15%

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2027 ANNUAL BUDGET 122

FLOOD CONTROL MAINTENANCE - REVENUE DETAIL

CITY REVENUES 22500000-34100 - CHARGES FOR SERVICES 22500000-36110 - INTEREST REVENUES TOTAL FEDERAL REVENUES TRANSFERS BETWEEN FUNDS 22500000-39113 - SALES TAX ECONOMIC DEVELOP 22500000-39118 - SALES TAX INFRASTRUCTURE TOTAL TRANSFERS BETWEEN FUNDS RESOURCES AVAILABLE TOTAL BUDGETED REVENUE

2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

$ 379,360 379,360

$ 354,048 4,042 358,090

$ (25,312) 4,042 (21,270)

-6.67% 0.00% -6.67%

375,547 375,547

302,842 131,094 433,936

(72,705) 131,094 58,389

-19.36% 15.55%

754,907 $ 754,907

792,026 $ 792,026

37,119 37,119

4.92% 4.92%

2027 ANNUAL BUDGET 123

FLOOD CONTROL MAINTENANCE SUMMARY

INFRASTRUCTURE MAINTENANCE TRANSFERS BETWEEN FUNDS TOTAL FLOOD CONTROL MAINTENANCE

2026 BUDGET

2027 BUDGET

$ 350,000 404,907 $ 754,907

$ 350,000 442,026 $ 792,026

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 124

$ $

DOLLAR CHANGE

% CHANGE

37,119 37,119

0.00% 9.17% 4.92%

OTHER

FLOOD CONTROL MAINTENANCE LINE ITEMS

22570000- 44509 - LEVEE MAINTENANCE 22570000- 49101 - GENERAL FUND 22570000- 49106 - WATER/SEWER/STORM SEWER TOTAL FLOOD CONTROL MAINTENANCE

2026 BUDGET

2027 BUDGET

$ 350,000 259,688 145,219 $ 754,907

$ 350,000 293,906 148,120 $ 792,026

2027 ANNUAL BUDGET 125

DOLLAR CHANGE

34,218 2,901 $ 37,119

% CHANGE

0.00% 13.18% 2.00% 4.92%

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2027 ANNUAL BUDGET 126

EMERGENCY FUND - REVENUE DETAIL 2026 BUDGET CITY REVENUES 23000000-36110 - INTEREST REVENUES TOTAL CITY REVENUES TOTAL BUDGETED REVENUE

2027 BUDGET

80,848 80,848 $

80,848

2027 ANNUAL BUDGET 127

DOLLAR CHANGE

25,867 25,867 $

% CHANGE

(54,981) (54,981)

100.00% 100.00%

(80,848)

100.00%

EMERGENCY FUND LINE ITEMS 2026 BUDGET 23040000- 49101 - GENERAL FUND TOTAL EMERGENCY FUND

$ 80,848 $ 80,848

2027 BUDGET

$ $

2027 ANNUAL BUDGET 128

DOLLAR CHANGE

% CHANGE

$ (80,848) $ (80,848)

-100.00% -100.00%

CENTRAL DAKOTA METROPOLITAN PLANNING ORGANIZATION - REVENUE DETAIL 2026 BUDGET

2027 BUDGET

$ 506,734 506,734

$ 558,755 558,755

OTHER AGENCY REVENUES 23500000-33600 - LOCAL OPERATING REVENUES TOTAL OTHER AGENCY REVENUES

39,272 39,272

TRANSFERS BETWEEN FUNDS 23500000-39101 - GENERAL FUND TOTAL TRANSFERS BETWEEN FUNDS

FEDERAL REVENUES 23500000-33100 - FEDERAL OPERATING REVENUES TOTAL FEDERAL REVENUES

RESOURCES AVAILABLE TOTAL BUDGETED REVENUE

DOLLAR CHANGE

% CHANGE

52,021 52,021

10.27% 10.27%

43,303 43,303

4,031 4,031

10.27% 10.27%

87,412 87,412

96,385 96,385

8,974 8,974

10.27% 10.27%

633,418 $ 633,418

698,443 $ 698,443

65,026 65,026

10.27% 10.27%

2027 ANNUAL BUDGET 129

CENTRAL DAKOTA METROPOLITAN PLANNING ORGANIZATION SUMMARY 2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

SALARIES 1 MPO DIRECTOR 1 TRANSPORTATION SPECIALIST

$ 205,123

$ 195,939

$ (9,184)

-4.48%

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES REPAIR & MAINTENANCE OTHER PURCHASED SERVICES OPERATION SUPPLIES TOTAL CENTRAL DAKOTA MPO

62,506 340,788 7,900 13,600 3,500 $ 633,418

74,415 409,089 7,700 8,500 2,800 $ 698,443

11,909 68,301 (200) (5,100) (700) $ 65,026

19.05% 20.04% -2.53% -37.50% -20.00% 100.00%

PERSONNEL

OPERATIONS & MAINTENANCE

2027 ANNUAL BUDGET 130

CENTRAL DAKOTA METROPOLITAN PLANNING ORGANIZATION LINE ITEMS

23571000- 41100 - REGULAR EMPLOYEES 23571000- 42100 - ER'S HEALTH INSURANCE 23571000- 42110 - ER'S LIFE INSURANCE 23571000- 42210 - ER'S MEDICARE 23571000- 42310 - ER'S DEF CONTRIBUTION 23571000- 42320 - ER'S NDPERS 23571000- 42700 - ER'S ST DISABILITY INS 23571000- 42900 - ER'S LT DISABILITY INS 23571000- 43020 - ATTORNEYS 23571000- 43040 - CONSULTANTS 23571000- 43300 - OTHER PROFESSIONAL SERVICES 23571000- 43900 - MEMBERSHIPS & ASSOCIATIONS 23571000- 44350 - IT MTCE & REPAIR AGREEMTS 23571000- 44400 - RENTALS 23571000- 45300 - TELEPHONE SERVICES 23571000- 45400 - ADVERTISING 23571000- 45800 - TRAVEL COSTS 23571000- 45900 - EDUCATION & TRAINING 23571000- 45970 - POSTAGE/SHIPPING 23571000- 46101 - DPMT MATERIALS & SUPPLIES 23571000- 46102 - FURNITURE & EQUIPMENT 23571000- 46103 - COPIER & PRINTER SUPPLIES 23571000- 46400 - BOOKS & SUBSCRIPTIONS TOTAL CENTRAL DAKOTA MPO

2026 BUDGET

2027 BUDGET

$ 205,123 41,099 103 2,404 4,576 11,894 1,632 798 7,500 321,288 10,000 2,000 1,700 6,200 600 2,500 8,500 1,500 500 500 2,500 500 $ 633,418

$ 195,939 51,881 248 2,522 4,634 12,780 1,722 628 7,500 391,089 10,000 500 2,700 5,000 750 5,000 2,500 250 650 1,650 350 150 $ 698,443

2027 ANNUAL BUDGET 131

DOLLAR CHANGE

(9,184) 10,782 145 118 58 886 90 (170) 69,801 (1,500) 1,000 (1,200) 150 2,500 (6,000) (1,500) (250) 150 (850) 350 (350) 65,026

% CHANGE

-4.48% 26.23% 140.78% 4.91% 1.27% 7.45% 5.51% -21.30% 0.00% 21.73% 0.00% -75.00% 58.82% -19.35% 25.00% 100.00% -70.59% -100.00% -50.00% 30.00% -34.00% -70.00% 100.00%

SALES TAX - FIRST PENNY - REVENUE DETAIL 2026 BUDGET TAX REFLIEF FUND (10%) 25000000- 31300 - SALES TAX COLLECTIONS 25000000-36110 - INTEREST REVENUES CASH RESERVES TOTAL BUDGETED REVENUE

$ $

1,310,000 49,379 340,621 1,700,000

2027 BUDGET

$ $

1,320,000 11,718 200,953 1,532,671

DOLLAR CHANGE

% CHANGE

10,000 (37,661) (139,668) (167,329)

0.76% 100.00% 100.00% -9.84%

ECONOMIC DEVELOPMENT FUND (15%) 25100000-31300 - SALES TAX COLLECTIONS 25100000-36110 - INTEREST REVENUES 25100000-36200 - RENTS AND ROYALTIES TOTAL BUDGETED REVENUE

1,965,000 397,708 500 2,363,208

1,980,000 208,928 500 2,189,428

15,000 (188,780) (173,780)

0.76% 100.00% 0.00% -7.35%

IMPROVEMENTS FUND (25%) 25200000-31300 - SALES TAX COLLECTIONS 25200000-36110 - INTEREST REVENUES CASH RESERVES TOTAL BUDGETED REVENUE

3,275,000 174,428 1,154,533 4,603,961

3,300,000 110,573 2,082,333 5,492,906

25,000 (63,855) 927,800 888,945

0.76% 100.00% 80.36% 19.31%

FLOOD CONTROL FUND (50%) 25300000-31300 - SALES TAX COLLECTIONS 25300000-36110 - INTEREST REVENUES 25300000-39119 - SALES TAX COMM FAC/FLOOD CASH RESERVES TOTAL BUDGETED REVENUE

6,550,000 459,953 2,503,165 2,379,574 11,892,692

6,600,000 398,471 2,439,744 2,812,416 12,250,631

50,000 (61,482) (63,421) 432,842 357,939

0.76% 100.00% -2.53% 18.19% 3.01%

TOTAL SALES TAX - FIRST PENNY

20,559,861

21,465,636

905,775

4.41%

TOTAL SALES TAX COLLECTIONS

13,100,000

13,200,000

100,000

0.76%

2027 ANNUAL BUDGET 132

SALES TAX - FIRST PENNY 2026 BUDGET TAX RELIEF FUND 25072000- 49101 - GENERAL FUND TOTAL TAX RELIEF FUND ECONOMIC DEVELOPMENT FUND 25172000- 43030 - AUDITORS 25172000- 43040 - CONSULTANTS MACEDC CONTRACT SOURIS BASIN PLANNING COUNCIL RETAIL COACH AGREEMENT (YEAR 3) 25172000- 48100 - COMMUNITY CONTRIBUTIONS 25172000- 49101 - GENERAL FUND TRANSFER FOR ADMINISTRATION TRANSFER FOR PROPERTY TAX RELIEF 25172000- 49136 - FLOOD CONTROL MAINTENANCE TRANSFER FOR FLOOD CONTROL MAINTENANCE TOTAL ECONOMIC DEVELOPMENT FUND IMPROVEMENTS FUND 25219000- 49101 - GENERAL FUND 25221000- 49101 - GENERAL FUND NUISANCE ABATEMENT 25237000- 49101 - GENERAL FUND TRAFFIC SIGNAL REPLACEMENTS PAVEMENT MARKINGS 25238000- 49101 - GENERAL FUND STREET IMPROVEMENTS SIDEWALK, CURB & GUTTER 25240000- 49101 - GENERAL FUND STREET PATCHING & BIKE PATH REPAIRS 25254000- 49103 - CEMETERY ROSEHILL CEMETERY CHIP SEAL 25266000- 49101 - GENERAL FUND 25267000- 49109 - LIBRARY ROOF REPLACEMENT (YEAR 3 OF 3) FLOOD CONTROL FUND 25374000- 44504 - STREETS ALLEYS & ROAD MTCE WC-2: BROOKS ROBINWOOD LEVEE 25374000- 49101 - GENERAL FUND 25374000- 49106 - WATER/SEWER/STORM SEWER TOTAL FLOOD CONTROL FUND TOTAL SALES TAX - FIRST PENNY

673,641 20,000 105,945 75,000 1,000,000 302,842

68,000 666,000 330,000

1,700,000 1,700,000

6,790,000

(167,329) (167,329)

-9.84% -9.84%

129,936

0.00% 19.40%

200,000 1,106,011

1,075,000

(200,000) (31,011)

-100.00% -2.80%

375,547

302,842

(72,705)

-19.36%

2,363,208

2,189,428

(173,780)

-7.35%

216,500 -

68,000

(216,500) 68,000

-100.00% -

4,194,128

996,000

(3,198,128)

-76.25%

3,860,573

475,000

10,000

110,000 83,333

83,333

(110,000) -

-100.00% 0.00%

4,603,961

5,492,906

888,945

19.31%

525,000

8.38%

(29,655) (137,406) 357,939

-0.60% -19.69% 3.01%

905,775

4.41%

6,265,000

4,929,798 697,894 11,892,692 $

1,532,671 1,532,671

% CHANGE

12,000 799,586

475,000

83,333

DOLLAR CHANGE

12,000 669,650

3,410,573 450,000

10,000

2027 BUDGET

20,559,861

2027 ANNUAL BUDGET 133

6,790,000

4,900,143 560,488 12,250,631 $

21,465,636

SALES TAX - SECOND PENNY - REVENUE DETAIL 2026 BUDGET NORTHWEST AREA WATER SUPPLY (NAWS) FUND (40%) 26500000-31300 - SALES TAX COLLECTIONS $ 5,240,000 26500000-36110 - INTEREST REVENUES 726,148 CASH RESERVES 4,044,938 TOTAL BUDGETED REVENUE $ 10,011,086

2027 BUDGET $ $

5,280,000 230,095 3,598,874 9,108,969

DOLLAR CHANGE $

% CHANGE

40,000 (496,053) (446,064) (902,117)

0.76% 100.00% -11.03% -9.01%

TAX RELIEF FUND (18%) 26600000-31300 - SALES TAX COLLECTIONS 26600000-36110 - INTEREST REVENUES CASH RESERVES TOTAL BUDGETED REVENUE

2,358,000 82,616 559,384 3,000,000

2,376,000 21,881 451,886 2,849,767

18,000 (60,735) (107,498) (150,233)

0.76% 100.00% 100.00% -5.01%

INFRASTRUCTURE FUND (24%) 26700000-31300 - SALES TAX COLLECTIONS 26700000-36110 - INTEREST REVENUES CASH RESERVES TOTAL BUDGETED REVENUE

3,144,000 287,147 138,400 3,569,547

3,168,000 77,587 1,083,511 4,329,098

24,000 (209,560) 945,111 759,551

0.76% 100.00% 682.88% 21.28%

COMMUNITY FACILITIES/FLOOD CONTROL FUND (18%) 26800000-31300 - SALES TAX COLLECTIONS 26800000-36110 - INTEREST REVENUES TOTAL BUDGETED REVENUE

2,358,000 145,165 2,503,165

2,376,000 63,744 2,439,744

18,000 (81,421) (63,421)

0.76% 100.00% -2.53%

TOTAL SALES TAX - SECOND PENNY

19,083,798

18,727,579

(356,220)

-1.87%

TOTAL SALES TAX COLLECTIONS

13,100,000

13,200,000

100,000

0.76%

2027 ANNUAL BUDGET 134

SALES TAX - SECOND PENNY 2026 BUDGET NORTHWEST AREA WATER SUPPLY (NAWS) FUND 26561000-43050 - ENGINEERS 26561000-45950 - BANKING & CREDIT CARD FEES 26574000-49101 - GENERAL FUND TOTAL NORTHWEST AREA WATER SUPPLY (NAWS) FUND

TAX RELIEF FUND 26674000-49101 - GENERAL FUND TOTAL TAX RELIEF FUND INFRASTRUCTURE FUND 26738000-49101 - GENERAL FUND STREET IMPROVEMENTS 4,123,004 26740000-49101 - GENERAL FUND TRANSFER FOR ADMINISTRATION 75,000 26774000-49136 - FLOOD CONTROL MAINTENANCE FLOOD CONTROL MAINTENANCE 131,094 TOTAL INFRASTRUCTURE FUND COMMUNITY FACILITIES/FLOOD CONTROL FUND 26874000-49115 - SALES TAX FLOOD CONTROL TOTAL FLOOD CONTROL FUND TOTAL SALES TAX - SECOND PENNY

9,961,086 50,000 10,011,086

2027 BUDGET

% CHANGE

9,033,489 480 75,000 9,108,969

$ (927,597) 480 25,000 (902,117)

-9.31% 50.00% -9.01%

3,000,000 3,000,000

2,849,767 2,849,767

(150,233) (150,233)

-5.01% -5.01%

3,519,547

4,123,004

603,457

17.15%

50,000

75,000

25,000

50.00%

131,094

3,569,547

4,329,098

759,551

21.28%

2,503,165 2,503,165

2,439,744 2,439,744

(63,421) (63,421)

-2.53% -2.53%

18,727,579

$ (356,220)

-1.87%

19,083,798

2027 ANNUAL BUDGET 135

DOLLAR CHANGE

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2027 ANNUAL BUDGET 136

COMMUNITY DEVELOPMENT BLOCK GRANT ENTITLEMENT - REVENUE DETAIL 2026 BUDGET

2027 BUDGET

DOLLAR CHANGE

% CHANGE

FEDERAL REVENUES 28300000- 33100 - FEDERAL OPERATING REVENUES TOTAL FEDERAL REVENUES

315,990 315,990

286,456 286,456

(29,534) (29,534)

-9.35% -9.35%

TOTAL BUDGETED REVENUE

315,990

286,456

(29,534)

-9.35%

2027 ANNUAL BUDGET 137

COMMUNITY DEVELOPMENT BLOCK GRANT ENTITLEMENT SUMMARY 2026 BUDGET SALARIES 1 GRANT MANAGER 1 ACCOUNTANT

BENEFITS PROFESSIONAL AND TECHNICAL SERVICES OTHER PURCHASED SERVICES OPERATION SUPPLIES OTHER TOTAL CDBG ENTITLEMENT

3,869 50,550 7,520 2,000 237,296 $ 315,990

PERSONNEL

14,755

2027 BUDGET $

% CHANGE

78,968

535.19%

21,241 40,000 99 131,393 $ 286,456

17,372 (10,550) (7,421) (2,000) (105,903) $ (29,534)

449.00% -20.87% -98.69% -100.00% -44.63% 100.00%

OPERATIONS & MAINTENANCE

OTHER

2027 ANNUAL BUDGET 138

93,723

DOLLAR CHANGE

COMMUNITY DEVELOPMENT BLOCK GRANT ENTITLEMENT LINE ITEMS 2026 BUDGET 28393000- 41100 - REGULAR EMPLOYEES 28393000- 42100 - ER'S HEALTH INSURANCE 28393000- 42110 - ER'S LIFE INSURANCE 28393000- 42210 - ER'S MEDICARE 28393000- 42310 - ER'S DEF CONTRIBUTION 28393000- 42320 - ER'S NDPERS 28393000- 42700 - ER'S ST DISABILITY INS 28393000- 42900 - ER'S LT DISABILITY INS 28393000- 43040 - CONSULTANTS 28393000- 43050 - ENGINEERS 28393000- 43900 - MEMBERSHIPS & ASSOCIATIONS 28393000- 45300 - TELEPHONE SERVICES 28393000- 45400 - ADVERTISING 28393000- 45800 - TRAVEL COSTS 28393000- 45900 - EDUCATION & TRAINING 28393000- 45950 - BANKING & CREDIT CARD FEES 28393000- 46101 - DPMT MATERIALS & SUPPLIES 28393000- 46103 - COPIER & PRINTER SUPPLIES 28393000- 48100 - COMMUNITY CONTRIBUTIONS TOTAL CDBG ENTITLEMENT

14,755 2,101 10 199 1,366 130 63 50,000 550 1,500 4,520 1,400 100 1,000 1,000 237,296 $ 315,990

2027 ANNUAL BUDGET 139

2027 BUDGET

93,723 11,238 124 1,257 7,498 824 300 40,000 99 131,393 $ 286,456

DOLLAR CHANGE

% CHANGE

78,968 9,137 114 1,058 7,498 (1,366) 694 237 (50,000) 40,000 (550) 99 (1,500) (4,520) (1,400) (100) (1,000) (1,000) (105,903) $ (29,534)

535.19% 434.89% 1140.00% 531.66% -100.00% 533.85% 376.19% -100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -44.63% -9.35%

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2027 ANNUAL BUDGET 140

DEBT SERVICE - REVENUE DETAIL 2026 LEVY

2027 LEVY

AIRPORT REVENUE AIRPORT OPERATIONS TOTAL AIRPORT REVENUE

$ 2,046,876 2,046,876

WATER, SEWER, & STORM SEWER REVENUE WATER, SEWER, & STORM SEWER OPERATIONS HUB CITY OIL & GAS DEBT RELIEF FUNDS SALES TAX FLOOD CONTROL SPECIAL ASSESSMENT COLLECTIONS TOTAL WATER, SEWER, & STORM SEWER REVENUE HIGHWAY REVENUE TAX LEVY FOR GENERAL OBLIGATION BONDS SINKING FUND BALANCE TOTAL HIGHWAY REVENUE

3.69

SPECIAL ASSESSMENT REVENUE HUB CITY OIL & GAS DEBT RELIEF FUNDS SPECIAL ASSESSMENT COLLECTIONS SPECIALS - CITY OWNED PROPERTY TRANSFERS IN: HOTEL/MOTEL ALL SEASONS ARENA SINKING FUND BALANCE TOTAL SPECIAL ASSESSMENT REVENUE

0.13

3.51

0.13

SALES TAX BONDS FLOOD CONTROL REVENUE INTEREST REVENUE SALES TAX FLOOD CONTROL SINKING FUND BALANCE TOTAL SALES TAX BONDS FLOOD CONTROL REVENUE TAX INCREMENT FINANCING (TIF) BONDS REVENUE TAX INCREMENT FOR TIF BONDS TOTAL TAX INCREMENT FINANCING (TIF) BONDS REVENUE TOTAL DEBT REVENUE

2026 BUDGET

3.83

DOLLAR CHANGE LEVY CHANGE

3.64

2027 BUDGET

2,038,576 2,038,576

1,103,656 883,149 697,894 151,573 2,836,272

1,436,545 880,456 560,488 28,766 2,906,255

944,255 (76,050) 868,205

945,559 (76,159) 869,400

159,501 871,898 34,097

162,194 990,911 34,795

173,000 159,410 1,397,906

171,900 34,127 1,393,927

377,293 4,129,797 4,507,090

180,297 4,075,142 (180,297) 4,075,142

208,767 208,767

209,000 209,000

11,865,116

11,492,301 $

(372,815) (0.19) (22,330)

2027 ANNUAL BUDGET 141

DEBT RETIREMENT PRINCIPAL AIRPORT REVENUE BONDS 2015 AIRPORT REVENUE BONDS 2020 AIRPORT REFUNDING BONDS TOTAL AIRPORT REVENUE BONDS

WATER, SEWER, AND STORM SEWER REVENUE BONDS 2013 WATER/SEWER UTILITY BONDS 2014 WATER/SEWER UTILITY BONDS 2016 WATER/SEWER UTILITY BONDS 2018 ND CLEAN WATER STATE REVOLVING LOAN FUND (CWSRF) WWTF 2020 REFUNDING IMPROVEMENT BONDS 2021 REFUNDING IMPROVEMENT BONDS 2024 DRINKING WATER STATE REOLVING LOAN FUND (DWSRF) WMR 2024 DRINKING WATER STATE REOLVING LOAN FUND (DWSRF) L&C 2026 DRINKING WATER STATE REOLVING LOAN FUND (DWSRF) WMR TOTAL WATER, SEWER, AND STORM SEWER

595,000 1,095,000 1,690,000

ADMIN FEE

INTEREST $

207,431 141,145 348,576

TOTAL $

802,431 1,236,145 2,038,576

420,000 315,000 355,000 310,000 140,000 91,044 160,000 141,000 1,932,043

29,225 29,585 56,400 62,325 11,400 21,901 50,925 48,690 310,451

20,775 16,975 49,292 16,230 103,272

449,225 344,585 411,400 393,100 151,400 112,945 227,900 49,292 205,920 2,345,767

750,000 750,000

119,400 119,400

869,400 869,400

SPECIAL ASSESSMENT BONDS 2014 REFUNDING IMPROVEMENT BONDS 2015 CAPITAL FINANCING PROGRAM BONDS (ALL SEASONS ARENA) 2015 REFUNDING IMPROVEMENT BONDS 2016 REFUNDING IMPROVEMENT BONDS 2021 REFUNDING IMPROVEMENT BONDS 2022 REFUNDING IMPROVEMENT BONDS 2024 ESTIMATED REFUNDING IMPROVEMENT BONDS TOTAL SPECIAL ASSESSMENT BONDS

85,000 155,000 95,000 40,000 268,956 350,000 80,000 1,073,956

24,353 16,500 29,363 14,058 64,699 142,000 28,600 319,569

400 400

109,353 171,900 124,363 54,058 333,655 492,000 108,600 1,393,927

SALES TAX BONDS FLOOD CONTROL 2020 SALES TAX REVENUE BONDS 2021 SALES TAX REVENUE BONDS TOTAL SALES TAX FLOOD CONTROL REVENUE BONDS

230,000 1,010,000 1,240,000

132,873 1,095,481 1,228,354

362,873 2,105,481 2,468,354

FLOOD CONTROL ND CLEAN AND DRINKING WATER STATE REVOLVING LOAN FUND ND CWSRF FLOOD CONTROL (GOVERNMENTAL) 39,828 ND CWSRF FLOOD CONTROL (WATER/SEWER/STORM SEWER) 405,173 ND DWSRF FLOOD CONTROL (GOVERNMENTAL) 40,314 ND DWSRF FLOOD CONTROL (WATER/SEWER/STORM SEWER) 19,686 2024 INFRASTRUCTURE REVOLVING LOAN FUND (IRLF) 694,000 TOTAL ND CLEAN AND DRINKING WATER STATE REVOLVING LOAN FUND 1,199,000

9,518 96,832 9,222 4,503 807,660 927,735

3,173 32,277 3,074 2,018 40,542

52,519 534,281 52,610 26,207 1,501,660 2,167,277

110,000 110,000

99,000 99,000

209,000 209,000

$ 7,994,999

$ 3,353,086

GENERAL OBLIGATION BONDS 2016 GENERAL OBLIGATION BONDS TOTAL GENERAL OBLIGATION BONDS

TAX INCREMENT FINANCING (TIF) BONDS 2022 TAXABLE GENERAL OBLIGATION TAX INCREMENT BONDS TOTAL DEBT RETIREMENT TOTAL GOVERNMENTAL DEBT RETIREMENT TOTAL ENTERPRISE DEBT RETIREMENT

2027 ANNUAL BUDGET 142

$ 144,213

11,492,301

$ $

6,547,469 4,944,831

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2027 ANNUAL BUDGET 143

CAPITAL INFRASTRUCTURE - REVENUE DETAIL 2026 BUDGET FEDERAL REVENUES 41000000-33200 - FEDERAL CAPITAL REVENUES TOTAL FEDERAL REVENUES STATE REVENUES 41000000-33500 - STATE CAPITAL REVENUES 41000000-33510 - HUB CITY OIL & GAS TOTAL STATE REVENUES

CITY REVENUES 41000000-36110 - INTEREST REVENUES TOTAL CITY REVENUES TRANSFERS BETWEEN FUNDS 41000000-39101 - GENERAL FUND TOTAL TRANSFERS BETWEEN FUNDS

DOLLAR CHANGE

% CHANGE

2,080,000 2,080,000

$ 2,080,000 2,080,000

0.00%

3,750,000 6,850,000 10,600,000

1,500,000 6,850,000 8,350,000

66.67% 0.00% 371.11%

370,000 370,000

0.00% 0.00%

636,418 636,418

230,037 230,037

(406,381) (406,381)

-63.85% -63.85%

4,964,000 4,964,000

750,000 750,000

(4,214,000) (4,214,000)

-84.89% -84.89%

7,850,418 2,649,582 $ 10,500,000

14,030,037 1,566,963 15,597,000

6,179,619 (1,082,619) $ 5,097,000

78.72% -40.86% 48.54%

2,250,000 2,250,000

OTHER AGENCY REVENUES 41000000-39700 - CAPITAL CONTRIBUTIONS

RESOURCES AVAILABLE CASH RESERVES TOTAL BUDGETED REVENUE

2027 BUDGET

2027 ANNUAL BUDGET 144

CAPITAL INFRASTRUCTURE FUND 2026 BUDGET 41021000- 57300 - BUILDINGS 41038000- 57200 - INFRASTRUCTURE 3RD ST BRIDGE REPAIRS 16TH ST SW INTERCHANGE REHABILITATION 3RD ST E AND CENTRAL AVE RECONSTRUCTION CITY BRIDGE REHABILITATION 27TH ST NE GRADE SEPARATION

TOTAL CAPITAL INFRASTRUCTURE FUND

2,400,000

12,597,000

DOLLAR CHANGE

% CHANGE

(5,000,000)

-100.00%

10,197,000

424.88%

(100,000)

100.00%

0.00%

2,307,000 3,565,000 3,950,000 175,000 2,600,000

41044000- 57200 - INFRASTRUCTURE 41094000- 57100 - LAND FLOOD CONTROL HOME ACQUISITIONS

5,000,000

2027 BUDGET

100,000

3,000,000

3,000,000 $

10,500,000

2027 ANNUAL BUDGET 145

15,597,000

$ 5,097,000

48.54%

CAPITAL EQUIPMENT - REVENUE DETAIL 2026 BUDGET

FEDERAL REVENUES 42000000- 33200 - FEDERAL CAPITAL REVENUES TOTAL FEDERAL REVENUES CITY REVENUES 42000000- 36110 - INTEREST REVENUES TOTAL CITY REVENUES

440,000 440,000

2027 BUDGET

DOLLAR CHANGE

% CHANGE

(440,000) (440,000)

-100.00% -100.00%

52,284 52,284

19,699 19,699

(32,585) (32,585)

-62.32% -62.32%

TRANSFERS BETWEEN FUNDS 42000000- 39101 - GENERAL FUND TOTAL TRANSFERS BETWEEN FUNDS

2,361,858 2,361,858

666,000 666,000

(1,695,858) (1,695,858)

-71.80% -71.80%

RESOURCES AVAILABLE CASH RESERVES 42000000- 31100 - GENERAL PROPERTY TAXES TOTAL BUDGETED REVENUE

2,854,142 (1,088,518) $ 1,765,623

685,699 393,552 390,000 1,469,251

(2,168,443) 1,482,070 390,000 $ (296,373)

-75.98% -136.15% -16.79%

1.45

MILL LEVY

2027 ANNUAL BUDGET 146

CAPITAL EQUIPMENT FUND 2026 BUDGET 42019000- 57500 - EQUIPMENT 42021000- 57500 - EQUIPMENT EXPLOSIVE DETECTION CANINE PATROL VEHICLE

$ 13,500 55,000

42037000- 57500 - EQUIPMENT TRAFFIC SIGNAL REPLACEMENTS

666,000

42040000- 57500 - EQUIPMENT STREET SWEEPER HILL MOWER FLATBED TRUCK

310,000 75,000 170,000

42044000- 57500 - EQUIPMENT PICKUP TRUCK

50,000

DOLLAR CHANGE

% CHANGE

68,500

$ (216,500) 68,500

-100.00% -

855,000

666,000

(189,000)

-22.11%

555,000

50,000

216,500 -

2027 BUDGET $

42066000- 57500 - EQUIPMENT

550,000

(550,000)

-100.00%

42067000- 57700 - BOOKS LIBRARY BOOKS

144,123

129,751

(14,373)

-9.97%

$ 1,765,623

$ 1,469,251

$ (296,373)

-16.79%

TOTAL CAPITAL EQUIPMENT FUND

129,751

2027 ANNUAL BUDGET 147

CAPITAL FLOOD CONTROL - REVENUE DETAIL 2026 BUDGET CITY REVENUES 43000000- 36110 - INTEREST REVENUES 43000000- 39340 - OTHER BONDS ISSUED TOTAL CITY REVENUES RESOURCES AVAILABLE TOTAL BUDGETED REVENUE

11,795 8,878,205 8,890,000 8,890,000 8,890,000

2027 BUDGET

DOLLAR CHANGE

% CHANGE

299,255 8,590,745 8,890,000

287,460 $ (287,460) -

2437.13% -3.24% 0.00%

8,890,000 8,890,000

2027 ANNUAL BUDGET 148

0.00% 0.00%

CAPITAL FLOOD CONTROL FUND 2026 BUDGET 43094000- 57200 - INFRASTRUCTURE MI-6C: DOWNTOWN LEVEE MI-4C: MAPLE DIVERSION MI-7E: ROOSEVELT PARK ZOO RELOCATION MI-1B: 3RD STREET FLOODWALL

TOTAL CAPITAL FLOOD CONTROL FUND

2027 BUDGET

DOLLAR CHANGE

% CHANGE

8,890,000

$ 8,890,000

0.00%

8,890,000

$ 8,890,000

0.00%

595,000 7,280,000 735,000 280,000

2027 ANNUAL BUDGET 149

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2027 PROPOSED ANNUAL BUDGET 150

2027 ANNUAL BUDGET

151

Grade Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly

Step 1 $15.58 $1,247 $2,701 $32,414 $15.97 $1,278 $2,769 $33,224 $16.37 $1,310 $2,838 $34,054 $16.78 $1,343 $2,909 $34,906 $17.20 $1,376 $2,982 $35,778 $17.63 $1,410 $3,056 $36,673 $18.07 $1,446 $3,132 $37,590 $18.52 $1,482 $3,211 $38,530 $18.99 $1,519 $3,291 $39,493 $19.46 $1,557 $3,373 $40,480 $19.95 $1,596 $3,458 $41,492 $20.45 $1,636 $3,544 $42,529

Step 2 $15.97 $1,278 $2,769 $33,224 $16.37 $1,310 $2,838 $34,054 $16.78 $1,343 $2,909 $34,906 $17.20 $1,376 $2,982 $35,778 $17.63 $1,410 $3,056 $36,673 $18.07 $1,446 $3,132 $37,590 $18.52 $1,482 $3,211 $38,530 $18.99 $1,519 $3,291 $39,493 $19.46 $1,557 $3,373 $40,480 $19.95 $1,596 $3,458 $41,492 $20.45 $1,636 $3,544 $42,529 $20.96 $1,677 $3,633 $43,593

Step 3 $16.37 $1,310 $2,838 $34,054 $16.78 $1,343 $2,909 $34,906 $17.20 $1,376 $2,982 $35,778 $17.63 $1,410 $3,056 $36,673 $18.07 $1,446 $3,132 $37,590 $18.52 $1,482 $3,211 $38,530 $18.99 $1,519 $3,291 $39,493 $19.46 $1,557 $3,373 $40,480 $19.95 $1,596 $3,458 $41,492 $20.45 $1,636 $3,544 $42,529 $20.96 $1,677 $3,633 $43,593 $21.48 $1,719 $3,724 $44,682

Step 4 $16.78 $1,343 $2,909 $34,906 $17.20 $1,376 $2,982 $35,778 $17.63 $1,410 $3,056 $36,673 $18.07 $1,446 $3,132 $37,590 $18.52 $1,482 $3,211 $38,530 $18.99 $1,519 $3,291 $39,493 $19.46 $1,557 $3,373 $40,480 $19.95 $1,596 $3,458 $41,492 $20.45 $1,636 $3,544 $42,529 $20.96 $1,677 $3,633 $43,593 $21.48 $1,719 $3,724 $44,682 $22.02 $1,762 $3,817 $45,799

Step 5 $17.20 $1,376 $2,982 $35,778 $17.63 $1,410 $3,056 $36,673 $18.07 $1,446 $3,132 $37,590 $18.52 $1,482 $3,211 $38,530 $18.99 $1,519 $3,291 $39,493 $19.46 $1,557 $3,373 $40,480 $19.95 $1,596 $3,458 $41,492 $20.45 $1,636 $3,544 $42,529 $20.96 $1,677 $3,633 $43,593 $21.48 $1,719 $3,724 $44,682 $22.02 $1,762 $3,817 $45,799 $22.57 $1,806 $3,912 $46,944

Step 6 $17.63 $1,410 $3,056 $36,673 $18.07 $1,446 $3,132 $37,590 $18.52 $1,482 $3,211 $38,530 $18.99 $1,519 $3,291 $39,493 $19.46 $1,557 $3,373 $40,480 $19.95 $1,596 $3,458 $41,492 $20.45 $1,636 $3,544 $42,529 $20.96 $1,677 $3,633 $43,593 $21.48 $1,719 $3,724 $44,682 $22.02 $1,762 $3,817 $45,799 $22.57 $1,806 $3,912 $46,944 $23.13 $1,851 $4,010 $48,118

Step 7 $18.07 $1,446 $3,132 $37,590 $18.52 $1,482 $3,211 $38,530 $18.99 $1,519 $3,291 $39,493 $19.46 $1,557 $3,373 $40,480 $19.95 $1,596 $3,458 $41,492 $20.45 $1,636 $3,544 $42,529 $20.96 $1,677 $3,633 $43,593 $21.48 $1,719 $3,724 $44,682 $22.02 $1,762 $3,817 $45,799 $22.57 $1,806 $3,912 $46,944 $23.13 $1,851 $4,010 $48,118 $23.71 $1,897 $4,110 $49,321

Step 8 $18.52 $1,482 $3,211 $38,530 $18.99 $1,519 $3,291 $39,493 $19.46 $1,557 $3,373 $40,480 $19.95 $1,596 $3,458 $41,492 $20.45 $1,636 $3,544 $42,529 $20.96 $1,677 $3,633 $43,593 $21.48 $1,719 $3,724 $44,682 $22.02 $1,762 $3,817 $45,799 $22.57 $1,806 $3,912 $46,944 $23.13 $1,851 $4,010 $48,118 $23.71 $1,897 $4,110 $49,321 $24.30 $1,944 $4,213 $50,554

Step 9 Step 10 Step 11 Step 12 Step 13 Step 14 Step 15 Step 16 $18.99 $19.46 $19.95 $20.45 $20.96 $21.48 $22.02 $22.57 $1,519 $1,557 $1,596 $1,636 $1,677 $1,719 $1,762 $1,806 $3,291 $3,373 $3,458 $3,544 $3,633 $3,724 $3,817 $3,912 $39,493 $40,480 $41,492 $42,529 $43,593 $44,682 $45,799 $46,944 $19.46 $19.95 $20.45 $20.96 $21.48 $22.02 $22.57 $23.13 $1,557 $1,596 $1,636 $1,677 $1,719 $1,762 $1,806 $1,851 $3,373 $3,458 $3,544 $3,633 $3,724 $3,817 $3,912 $4,010 $40,480 $41,492 $42,529 $43,593 $44,682 $45,799 $46,944 $48,118 $19.95 $20.45 $20.96 $21.48 $22.02 $22.57 $23.13 $23.71 $1,596 $1,636 $1,677 $1,719 $1,762 $1,806 $1,851 $1,897 $3,458 $3,544 $3,633 $3,724 $3,817 $3,912 $4,010 $4,110 $41,492 $42,529 $43,593 $44,682 $45,799 $46,944 $48,118 $49,321 $20.45 $20.96 $21.48 $22.02 $22.57 $23.13 $23.71 $24.30 $1,636 $1,677 $1,719 $1,762 $1,806 $1,851 $1,897 $1,944 $3,544 $3,633 $3,724 $3,817 $3,912 $4,010 $4,110 $4,213 $42,529 $43,593 $44,682 $45,799 $46,944 $48,118 $49,321 $50,554 $20.96 $21.48 $22.02 $22.57 $23.13 $23.71 $24.30 $24.91 $1,677 $1,719 $1,762 $1,806 $1,851 $1,897 $1,944 $1,993 $3,633 $3,724 $3,817 $3,912 $4,010 $4,110 $4,213 $4,318 $43,593 $44,682 $45,799 $46,944 $48,118 $49,321 $50,554 $51,818 $21.48 $22.02 $22.57 $23.13 $23.71 $24.30 $24.91 $25.54 $1,719 $1,762 $1,806 $1,851 $1,897 $1,944 $1,993 $2,043 $3,724 $3,817 $3,912 $4,010 $4,110 $4,213 $4,318 $4,426 $44,682 $45,799 $46,944 $48,118 $49,321 $50,554 $51,818 $53,113 $22.02 $22.57 $23.13 $23.71 $24.30 $24.91 $25.54 $26.17 $1,762 $1,806 $1,851 $1,897 $1,944 $1,993 $2,043 $2,094 $3,817 $3,912 $4,010 $4,110 $4,213 $4,318 $4,426 $4,537 $45,799 $46,944 $48,118 $49,321 $50,554 $51,818 $53,113 $54,441 $22.57 $23.13 $23.71 $24.30 $24.91 $25.54 $26.17 $26.83 $1,806 $1,851 $1,897 $1,944 $1,993 $2,043 $2,094 $2,146 $3,912 $4,010 $4,110 $4,213 $4,318 $4,426 $4,537 $4,650 $46,944 $48,118 $49,321 $50,554 $51,818 $53,113 $54,441 $55,802 $23.13 $23.71 $24.30 $24.91 $25.54 $26.17 $26.83 $27.50 $1,851 $1,897 $1,944 $1,993 $2,043 $2,094 $2,146 $2,200 $4,010 $4,110 $4,213 $4,318 $4,426 $4,537 $4,650 $4,766 $48,118 $49,321 $50,554 $51,818 $53,113 $54,441 $55,802 $57,197 $23.71 $24.30 $24.91 $25.54 $26.17 $26.83 $27.50 $28.19 $1,897 $1,944 $1,993 $2,043 $2,094 $2,146 $2,200 $2,255 $4,110 $4,213 $4,318 $4,426 $4,537 $4,650 $4,766 $4,886 $49,321 $50,554 $51,818 $53,113 $54,441 $55,802 $57,197 $58,627 $24.30 $24.91 $25.54 $26.17 $26.83 $27.50 $28.19 $28.89 $1,944 $1,993 $2,043 $2,094 $2,146 $2,200 $2,255 $2,311 $4,213 $4,318 $4,426 $4,537 $4,650 $4,766 $4,886 $5,008 $50,554 $51,818 $53,113 $54,441 $55,802 $57,197 $58,627 $60,093 $24.91 $25.54 $26.17 $26.83 $27.50 $28.19 $28.89 $29.61 $1,993 $2,043 $2,094 $2,146 $2,200 $2,255 $2,311 $2,369 $4,318 $4,426 $4,537 $4,650 $4,766 $4,886 $5,008 $5,133 $51,818 $53,113 $54,441 $55,802 $57,197 $58,627 $60,093 $61,595

Step 17 $23.13 $1,851 $4,010 $48,118 $23.71 $1,897 $4,110 $49,321 $24.30 $1,944 $4,213 $50,554 $24.91 $1,993 $4,318 $51,818 $25.54 $2,043 $4,426 $53,113 $26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 Pay Plan - Effective January 1, 2027

2027 ANNUAL BUDGET

152

Step 1

$20.96 $1,677 $3,633 $43,593 $21.48 $1,719 $3,724 $44,682 $22.02 $1,762 $3,817 $45,799 $22.57 $1,806 $3,912 $46,944 $23.13 $1,851 $4,010 $48,118 $23.71 $1,897 $4,110 $49,321 $24.30 $1,944 $4,213 $50,554 $24.91 $1,993 $4,318 $51,818 $25.54 $2,043 $4,426 $53,113 $26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197

Grade

Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly Hourly Pay Period Monthly Yearly

$21.48 $1,719 $3,724 $44,682 $22.02 $1,762 $3,817 $45,799 $22.57 $1,806 $3,912 $46,944 $23.13 $1,851 $4,010 $48,118 $23.71 $1,897 $4,110 $49,321 $24.30 $1,944 $4,213 $50,554 $24.91 $1,993 $4,318 $51,818 $25.54 $2,043 $4,426 $53,113 $26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627

Step 2

$22.02 $1,762 $3,817 $45,799 $22.57 $1,806 $3,912 $46,944 $23.13 $1,851 $4,010 $48,118 $23.71 $1,897 $4,110 $49,321 $24.30 $1,944 $4,213 $50,554 $24.91 $1,993 $4,318 $51,818 $25.54 $2,043 $4,426 $53,113 $26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093

Step 3

$22.57 $1,806 $3,912 $46,944 $23.13 $1,851 $4,010 $48,118 $23.71 $1,897 $4,110 $49,321 $24.30 $1,944 $4,213 $50,554 $24.91 $1,993 $4,318 $51,818 $25.54 $2,043 $4,426 $53,113 $26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595

Step 4

$23.13 $1,851 $4,010 $48,118 $23.71 $1,897 $4,110 $49,321 $24.30 $1,944 $4,213 $50,554 $24.91 $1,993 $4,318 $51,818 $25.54 $2,043 $4,426 $53,113 $26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135

Step 5

$23.71 $1,897 $4,110 $49,321 $24.30 $1,944 $4,213 $50,554 $24.91 $1,993 $4,318 $51,818 $25.54 $2,043 $4,426 $53,113 $26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713

Step 6

$24.30 $1,944 $4,213 $50,554 $24.91 $1,993 $4,318 $51,818 $25.54 $2,043 $4,426 $53,113 $26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331

Step 7

$24.91 $1,993 $4,318 $51,818 $25.54 $2,043 $4,426 $53,113 $26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990

Step 8

$25.54 $2,043 $4,426 $53,113 $26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689

Step 9

$26.17 $2,094 $4,537 $54,441 $26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432

Step 10

$26.83 $2,146 $4,650 $55,802 $27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217

Step 11

$27.50 $2,200 $4,766 $57,197 $28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217 $36.08 $2,886 $6,254 $75,048

Step 12

$28.19 $2,255 $4,886 $58,627 $28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217 $36.08 $2,886 $6,254 $75,048 $36.98 $2,959 $6,410 $76,924

Step 13

$28.89 $2,311 $5,008 $60,093 $29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217 $36.08 $2,886 $6,254 $75,048 $36.98 $2,959 $6,410 $76,924 $37.91 $3,033 $6,571 $78,847

Step 14

$29.61 $2,369 $5,133 $61,595 $30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217 $36.08 $2,886 $6,254 $75,048 $36.98 $2,959 $6,410 $76,924 $37.91 $3,033 $6,571 $78,847 $38.85 $3,108 $6,735 $80,818

Step 15

$30.35 $2,428 $5,261 $63,135 $31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217 $36.08 $2,886 $6,254 $75,048 $36.98 $2,959 $6,410 $76,924 $37.91 $3,033 $6,571 $78,847 $38.85 $3,108 $6,735 $80,818 $39.83 $3,186 $6,903 $82,839

Step 16

$31.11 $2,489 $5,393 $64,713 $31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217 $36.08 $2,886 $6,254 $75,048 $36.98 $2,959 $6,410 $76,924 $37.91 $3,033 $6,571 $78,847 $38.85 $3,108 $6,735 $80,818 $39.83 $3,186 $6,903 $82,839 $40.82 $3,266 $7,076 $84,910

Step 17

Pay Plan - Effective January 1, 2027

153

2027 ANNUAL BUDGET

Step 1

Grade

Step 2

Step 3

Step 4

Step 5

$31.89 $2,551 $5,528 $66,331 $32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217 $36.08 $2,886 $6,254 $75,048 $36.98 $2,959 $6,410 $76,924 $37.91 $3,033 $6,571 $78,847 $38.85 $3,108 $6,735 $80,818 $39.83 $3,186 $6,903 $82,839 $40.82 $3,266 $7,076 $84,910 $41.84 $3,347 $7,253 $87,032 $42.89 $3,431 $7,434 $89,208

Step 6

$32.69 $2,615 $5,666 $67,990 $33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217 $36.08 $2,886 $6,254 $75,048 $36.98 $2,959 $6,410 $76,924 $37.91 $3,033 $6,571 $78,847 $38.85 $3,108 $6,735 $80,818 $39.83 $3,186 $6,903 $82,839 $40.82 $3,266 $7,076 $84,910 $41.84 $3,347 $7,253 $87,032 $42.89 $3,431 $7,434 $89,208 $43.96 $3,517 $7,620 $91,438

Step 7

$33.50 $2,680 $5,807 $69,689 $34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217 $36.08 $2,886 $6,254 $75,048 $36.98 $2,959 $6,410 $76,924 $37.91 $3,033 $6,571 $78,847 $38.85 $3,108 $6,735 $80,818 $39.83 $3,186 $6,903 $82,839 $40.82 $3,266 $7,076 $84,910 $41.84 $3,347 $7,253 $87,032 $42.89 $3,431 $7,434 $89,208 $43.96 $3,517 $7,620 $91,438 $45.06 $3,605 $7,810 $93,724

Step 8

$34.34 $2,747 $5,953 $71,432 $35.20 $2,816 $6,101 $73,217 $36.08 $2,886 $6,254 $75,048 $36.98 $2,959 $6,410 $76,924 $37.91 $3,033 $6,571 $78,847 $38.85 $3,108 $6,735 $80,818 $39.83 $3,186 $6,903 $82,839 $40.82 $3,266 $7,076 $84,910 $41.84 $3,347 $7,253 $87,032 $42.89 $3,431 $7,434 $89,208 $43.96 $3,517 $7,620 $91,438 $45.06 $3,605 $7,810 $93,724 $46.19 $3,695 $8,006 $96,067

Step 9

Step 11

Step 12

Step 13

Step 14

Step 15

Step 16

$35.20 $36.08 $36.98 $37.91 $38.85 $39.83 $40.82 $2,816 $2,886 $2,959 $3,033 $3,108 $3,186 $3,266 $6,101 $6,254 $6,410 $6,571 $6,735 $6,903 $7,076 $73,217 $75,048 $76,924 $78,847 $80,818 $82,839 $84,910 $36.08 $36.98 $37.91 $38.85 $39.83 $40.82 $41.84 $2,886 $2,959 $3,033 $3,108 $3,186 $3,266 $3,347 $6,254 $6,410 $6,571 $6,735 $6,903 $7,076 $7,253 $75,048 $76,924 $78,847 $80,818 $82,839 $84,910 $87,032 $36.98 $37.91 $38.85 $39.83 $40.82 $41.84 $42.89 $2,959 $3,033 $3,108 $3,186 $3,266 $3,347 $3,431 $6,410 $6,571 $6,735 $6,903 $7,076 $7,253 $7,434 $76,924 $78,847 $80,818 $82,839 $84,910 $87,032 $89,208 $37.91 $38.85 $39.83 $40.82 $41.84 $42.89 $43.96 $3,033 $3,108 $3,186 $3,266 $3,347 $3,431 $3,517 $6,571 $6,735 $6,903 $7,076 $7,253 $7,434 $7,620 $78,847 $80,818 $82,839 $84,910 $87,032 $89,208 $91,438 $38.85 $39.83 $40.82 $41.84 $42.89 $43.96 $45.06 $3,108 $3,186 $3,266 $3,347 $3,431 $3,517 $3,605 $6,735 $6,903 $7,076 $7,253 $7,434 $7,620 $7,810 $80,818 $82,839 $84,910 $87,032 $89,208 $91,438 $93,724 $39.83 $40.82 $41.84 $42.89 $43.96 $45.06 $46.19 $3,186 $3,266 $3,347 $3,431 $3,517 $3,605 $3,695 $6,903 $7,076 $7,253 $7,434 $7,620 $7,810 $8,006 $82,839 $84,910 $87,032 $89,208 $91,438 $93,724 $96,067 $40.82 $41.84 $42.89 $43.96 $45.06 $46.19 $47.34 $3,266 $3,347 $3,431 $3,517 $3,605 $3,695 $3,787 $7,076 $7,253 $7,434 $7,620 $7,810 $8,006 $8,206 $84,910 $87,032 $89,208 $91,438 $93,724 $96,067 $98,469 $41.84 $42.89 $43.96 $45.06 $46.19 $47.34 $48.52 $3,347 $3,431 $3,517 $3,605 $3,695 $3,787 $3,882 $7,253 $7,434 $7,620 $7,810 $8,006 $8,206 $8,411 $87,032 $89,208 $91,438 $93,724 $96,067 $98,469 $100,931 $42.89 $43.96 $45.06 $46.19 $47.34 $48.52 $49.74 $3,431 $3,517 $3,605 $3,695 $3,787 $3,882 $3,979 $7,434 $7,620 $7,810 $8,006 $8,206 $8,411 $8,621 $89,208 $91,438 $93,724 $96,067 $98,469 $100,931 $103,454 $43.96 $45.06 $46.19 $47.34 $48.52 $49.74 $50.98 $3,517 $3,605 $3,695 $3,787 $3,882 $3,979 $4,078 $7,620 $7,810 $8,006 $8,206 $8,411 $8,621 $8,837 $91,438 $93,724 $96,067 $98,469 $100,931 $103,454 $106,041 $45.06 $46.19 $47.34 $48.52 $49.74 $50.98 $52.26 $3,605 $3,695 $3,787 $3,882 $3,979 $4,078 $4,180 $7,810 $8,006 $8,206 $8,411 $8,621 $8,837 $9,058 $93,724 $96,067 $98,469 $100,931 $103,454 $106,041 $108,692 $46.19 $47.34 $48.52 $49.74 $50.98 $52.26 $53.56 $3,695 $3,787 $3,882 $3,979 $4,078 $4,180 $4,285 $8,006 $8,206 $8,411 $8,621 $8,837 $9,058 $9,284 $96,067 $98,469 $100,931 $103,454 $106,041 $108,692 $111,409 $47.34 $48.52 $49.74 $50.98 $52.26 $53.56 $54.90 $3,787 $3,882 $3,979 $4,078 $4,180 $4,285 $4,392 $8,206 $8,411 $8,621 $8,837 $9,058 $9,284 $9,516 $98,469 $100,931 $103,454 $106,041 $108,692 $111,409 $114,194

Step 10

$41.84 $3,347 $7,253 $87,032 $42.89 $3,431 $7,434 $89,208 $43.96 $3,517 $7,620 $91,438 $45.06 $3,605 $7,810 $93,724 $46.19 $3,695 $8,006 $96,067 $47.34 $3,787 $8,206 $98,469 $48.52 $3,882 $8,411 $100,931 $49.74 $3,979 $8,621 $103,454 $50.98 $4,078 $8,837 $106,041 $52.26 $4,180 $9,058 $108,692 $53.56 $4,285 $9,284 $111,409 $54.90 $4,392 $9,516 $114,194 $56.27 $4,502 $9,754 $117,049

Step 17

Pay Plan - Effective January 1, 2027

154

2027 ANNUAL BUDGET

Grade

Step 2

Step 3

Step 4

Step 5

Step 6

Step 7

Step 8

$38.85 $39.83 $40.82 $41.84 $42.89 $43.96 $45.06 $46.19 $3,108 $3,186 $3,266 $3,347 $3,431 $3,517 $3,605 $3,695 $6,735 $6,903 $7,076 $7,253 $7,434 $7,620 $7,810 $8,006 $80,818 $82,839 $84,910 $87,032 $89,208 $91,438 $93,724 $96,067 $39.83 $40.82 $41.84 $42.89 $43.96 $45.06 $46.19 $47.34 $3,186 $3,266 $3,347 $3,431 $3,517 $3,605 $3,695 $3,787 $6,903 $7,076 $7,253 $7,434 $7,620 $7,810 $8,006 $8,206 $82,839 $84,910 $87,032 $89,208 $91,438 $93,724 $96,067 $98,469 $40.82 $41.84 $42.89 $43.96 $45.06 $46.19 $47.34 $48.52 $3,266 $3,347 $3,431 $3,517 $3,605 $3,695 $3,787 $3,882 $7,076 $7,253 $7,434 $7,620 $7,810 $8,006 $8,206 $8,411 $84,910 $87,032 $89,208 $91,438 $93,724 $96,067 $98,469 $100,931 $41.84 $42.89 $43.96 $45.06 $46.19 $47.34 $48.52 $49.74 $3,347 $3,431 $3,517 $3,605 $3,695 $3,787 $3,882 $3,979 $7,253 $7,434 $7,620 $7,810 $8,006 $8,206 $8,411 $8,621 $87,032 $89,208 $91,438 $93,724 $96,067 $98,469 $100,931 $103,454 $42.89 $43.96 $45.06 $46.19 $47.34 $48.52 $49.74 $50.98 $3,431 $3,517 $3,605 $3,695 $3,787 $3,882 $3,979 $4,078 $7,434 $7,620 $7,810 $8,006 $8,206 $8,411 $8,621 $8,837 $89,208 $91,438 $93,724 $96,067 $98,469 $100,931 $103,454 $106,041 $43.96 $45.06 $46.19 $47.34 $48.52 $49.74 $50.98 $52.26 $3,517 $3,605 $3,695 $3,787 $3,882 $3,979 $4,078 $4,180 $7,620 $7,810 $8,006 $8,206 $8,411 $8,621 $8,837 $9,058 $91,438 $93,724 $96,067 $98,469 $100,931 $103,454 $106,041 $108,692 $45.06 $46.19 $47.34 $48.52 $49.74 $50.98 $52.26 $53.56 $3,605 $3,695 $3,787 $3,882 $3,979 $4,078 $4,180 $4,285 $7,810 $8,006 $8,206 $8,411 $8,621 $8,837 $9,058 $9,284 $93,724 $96,067 $98,469 $100,931 $103,454 $106,041 $108,692 $111,409 $46.19 $47.34 $48.52 $49.74 $50.98 $52.26 $53.56 $54.90 $3,695 $3,787 $3,882 $3,979 $4,078 $4,180 $4,285 $4,392 $8,006 $8,206 $8,411 $8,621 $8,837 $9,058 $9,284 $9,516 $96,067 $98,469 $100,931 $103,454 $106,041 $108,692 $111,409 $114,194 $47.34 $48.52 $49.74 $50.98 $52.26 $53.56 $54.90 $56.27 $3,787 $3,882 $3,979 $4,078 $4,180 $4,285 $4,392 $4,502 $8,206 $8,411 $8,621 $8,837 $9,058 $9,284 $9,516 $9,754 $98,469 $100,931 $103,454 $106,041 $108,692 $111,409 $114,194 $117,049 $48.52 $49.74 $50.98 $52.26 $53.56 $54.90 $56.27 $57.68 $3,882 $3,979 $4,078 $4,180 $4,285 $4,392 $4,502 $4,614 $8,411 $8,621 $8,837 $9,058 $9,284 $9,516 $9,754 $9,998 $100,931 $103,454 $106,041 $108,692 $111,409 $114,194 $117,049 $119,975 $49.74 $50.98 $52.26 $53.56 $54.90 $56.27 $57.68 $59.12 $3,979 $4,078 $4,180 $4,285 $4,392 $4,502 $4,614 $4,730 $8,621 $8,837 $9,058 $9,284 $9,516 $9,754 $9,998 $10,248 $103,454 $106,041 $108,692 $111,409 $114,194 $117,049 $119,975 $122,975 $50.98 $52.26 $53.56 $54.90 $56.27 $57.68 $59.12 $60.60 $4,078 $4,180 $4,285 $4,392 $4,502 $4,614 $4,730 $4,848 $8,837 $9,058 $9,284 $9,516 $9,754 $9,998 $10,248 $10,504 $106,041 $108,692 $111,409 $114,194 $117,049 $119,975 $122,975 $126,049 $52.26 $53.56 $54.90 $56.27 $57.68 $59.12 $60.60 $62.12 $4,180 $4,285 $4,392 $4,502 $4,614 $4,730 $4,848 $4,969 $9,058 $9,284 $9,516 $9,754 $9,998 $10,248 $10,504 $10,767 $108,692 $111,409 $114,194 $117,049 $119,975 $122,975 $126,049 $129,200

Step 1

Step 10

Step 11

Step 12

Step 13

Step 14

Step 15

Step 16

$47.34 $48.52 $49.74 $50.98 $52.26 $53.56 $54.90 $56.27 $3,787 $3,882 $3,979 $4,078 $4,180 $4,285 $4,392 $4,502 $8,206 $8,411 $8,621 $8,837 $9,058 $9,284 $9,516 $9,754 $98,469 $100,931 $103,454 $106,041 $108,692 $111,409 $114,194 $117,049 $48.52 $49.74 $50.98 $52.26 $53.56 $54.90 $56.27 $57.68 $3,882 $3,979 $4,078 $4,180 $4,285 $4,392 $4,502 $4,614 $8,411 $8,621 $8,837 $9,058 $9,284 $9,516 $9,754 $9,998 $100,931 $103,454 $106,041 $108,692 $111,409 $114,194 $117,049 $119,975 $49.74 $50.98 $52.26 $53.56 $54.90 $56.27 $57.68 $59.12 $3,979 $4,078 $4,180 $4,285 $4,392 $4,502 $4,614 $4,730 $8,621 $8,837 $9,058 $9,284 $9,516 $9,754 $9,998 $10,248 $103,454 $106,041 $108,692 $111,409 $114,194 $117,049 $119,975 $122,975 $50.98 $52.26 $53.56 $54.90 $56.27 $57.68 $59.12 $60.60 $4,078 $4,180 $4,285 $4,392 $4,502 $4,614 $4,730 $4,848 $8,837 $9,058 $9,284 $9,516 $9,754 $9,998 $10,248 $10,504 $106,041 $108,692 $111,409 $114,194 $117,049 $119,975 $122,975 $126,049 $52.26 $53.56 $54.90 $56.27 $57.68 $59.12 $60.60 $62.12 $4,180 $4,285 $4,392 $4,502 $4,614 $4,730 $4,848 $4,969 $9,058 $9,284 $9,516 $9,754 $9,998 $10,248 $10,504 $10,767 $108,692 $111,409 $114,194 $117,049 $119,975 $122,975 $126,049 $129,200 $53.56 $54.90 $56.27 $57.68 $59.12 $60.60 $62.12 $63.67 $4,285 $4,392 $4,502 $4,614 $4,730 $4,848 $4,969 $5,093 $9,284 $9,516 $9,754 $9,998 $10,248 $10,504 $10,767 $11,036 $111,409 $114,194 $117,049 $119,975 $122,975 $126,049 $129,200 $132,430 $54.90 $56.27 $57.68 $59.12 $60.60 $62.12 $63.67 $65.26 $4,392 $4,502 $4,614 $4,730 $4,848 $4,969 $5,093 $5,221 $9,516 $9,754 $9,998 $10,248 $10,504 $10,767 $11,036 $11,312 $114,194 $117,049 $119,975 $122,975 $126,049 $129,200 $132,430 $135,741 $56.27 $57.68 $59.12 $60.60 $62.12 $63.67 $65.26 $66.89 $4,502 $4,614 $4,730 $4,848 $4,969 $5,093 $5,221 $5,351 $9,754 $9,998 $10,248 $10,504 $10,767 $11,036 $11,312 $11,595 $117,049 $119,975 $122,975 $126,049 $129,200 $132,430 $135,741 $139,134 $57.68 $59.12 $60.60 $62.12 $63.67 $65.26 $66.89 $68.56 $4,614 $4,730 $4,848 $4,969 $5,093 $5,221 $5,351 $5,485 $9,998 $10,248 $10,504 $10,767 $11,036 $11,312 $11,595 $11,884 $119,975 $122,975 $126,049 $129,200 $132,430 $135,741 $139,134 $142,613 $59.12 $60.60 $62.12 $63.67 $65.26 $66.89 $68.56 $70.28 $4,730 $4,848 $4,969 $5,093 $5,221 $5,351 $5,485 $5,622 $10,248 $10,504 $10,767 $11,036 $11,312 $11,595 $11,884 $12,182 $122,975 $126,049 $129,200 $132,430 $135,741 $139,134 $142,613 $146,178 $60.60 $62.12 $63.67 $65.26 $66.89 $68.56 $70.28 $72.03 $4,848 $4,969 $5,093 $5,221 $5,351 $5,485 $5,622 $5,763 $10,504 $10,767 $11,036 $11,312 $11,595 $11,884 $12,182 $12,486 $126,049 $129,200 $132,430 $135,741 $139,134 $142,613 $146,178 $149,833 $62.12 $63.67 $65.26 $66.89 $68.56 $70.28 $72.03 $73.84 $4,969 $5,093 $5,221 $5,351 $5,485 $5,622 $5,763 $5,907 $10,767 $11,036 $11,312 $11,595 $11,884 $12,182 $12,486 $12,798 $129,200 $132,430 $135,741 $139,134 $142,613 $146,178 $149,833 $153,578 $63.67 $65.26 $66.89 $68.56 $70.28 $72.03 $73.84 $75.68 $5,093 $5,221 $5,351 $5,485 $5,622 $5,763 $5,907 $6,055 $11,036 $11,312 $11,595 $11,884 $12,182 $12,486 $12,798 $13,118 $132,430 $135,741 $139,134 $142,613 $146,178 $149,833 $153,578 $157,418

Step 9

$57.68 $4,614 $9,998 $119,975 $59.12 $4,730 $10,248 $122,975 $60.60 $4,848 $10,504 $126,049 $62.12 $4,969 $10,767 $129,200 $63.67 $5,093 $11,036 $132,430 $65.26 $5,221 $11,312 $135,741 $66.89 $5,351 $11,595 $139,134 $68.56 $5,485 $11,884 $142,613 $70.28 $5,622 $12,182 $146,178 $72.03 $5,763 $12,486 $149,833 $73.84 $5,907 $12,798 $153,578 $75.68 $6,055 $13,118 $157,418 $77.57 $6,206 $13,446 $161,353

Step 17

Pay Plan - Effective January 1, 2027

Grade

Hourly Pay Period 88 Monthly Yearly Hourly Pay Period 89 Monthly Yearly Hourly Pay Period 90 Monthly Yearly Hourly Pay Period 91 Monthly Yearly Hourly Pay Period 92 Monthly Yearly Hourly Pay Period 93 Monthly Yearly Hourly Pay Period 94 Monthly Yearly Hourly Pay Period 95 Monthly Yearly Hourly Pay Period 96 Monthly Yearly Hourly Pay Period 97 Monthly Yearly Hourly Pay Period 98 Monthly Yearly Hourly Pay Period 99 Monthly Yearly Hourly Pay Period 100 Monthly Yearly

Step 2

Step 3

Step 4

Step 5

Step 6

Step 7

Step 8

$53.56 $54.90 $56.27 $57.68 $59.12 $60.60 $62.12 $63.67 $4,285 $4,392 $4,502 $4,614 $4,730 $4,848 $4,969 $5,093 $9,284 $9,516 $9,754 $9,998 $10,248 $10,504 $10,767 $11,036 $111,409 $114,194 $117,049 $119,975 $122,975 $126,049 $129,200 $132,430 $54.90 $56.27 $57.68 $59.12 $60.60 $62.12 $63.67 $65.26 $4,392 $4,502 $4,614 $4,730 $4,848 $4,969 $5,093 $5,221 $9,516 $9,754 $9,998 $10,248 $10,504 $10,767 $11,036 $11,312 $114,194 $117,049 $119,975 $122,975 $126,049 $129,200 $132,430 $135,741 $56.27 $57.68 $59.12 $60.60 $62.12 $63.67 $65.26 $66.89 $4,502 $4,614 $4,730 $4,848 $4,969 $5,093 $5,221 $5,351 $9,754 $9,998 $10,248 $10,504 $10,767 $11,036 $11,312 $11,595 $117,049 $119,975 $122,975 $126,049 $129,200 $132,430 $135,741 $139,134 $57.68 $59.12 $60.60 $62.12 $63.67 $65.26 $66.89 $68.56 $4,614 $4,730 $4,848 $4,969 $5,093 $5,221 $5,351 $5,485 $9,998 $10,248 $10,504 $10,767 $11,036 $11,312 $11,595 $11,884 $119,975 $122,975 $126,049 $129,200 $132,430 $135,741 $139,134 $142,613 $59.12 $60.60 $62.12 $63.67 $65.26 $66.89 $68.56 $70.28 $4,730 $4,848 $4,969 $5,093 $5,221 $5,351 $5,485 $5,622 $10,248 $10,504 $10,767 $11,036 $11,312 $11,595 $11,884 $12,182 $122,975 $126,049 $129,200 $132,430 $135,741 $139,134 $142,613 $146,178 $60.60 $62.12 $63.67 $65.26 $66.89 $68.56 $70.28 $72.03 $4,848 $4,969 $5,093 $5,221 $5,351 $5,485 $5,622 $5,763 $10,504 $10,767 $11,036 $11,312 $11,595 $11,884 $12,182 $12,486 $126,049 $129,200 $132,430 $135,741 $139,134 $142,613 $146,178 $149,833 $62.12 $63.67 $65.26 $66.89 $68.56 $70.28 $72.03 $73.84 $4,969 $5,093 $5,221 $5,351 $5,485 $5,622 $5,763 $5,907 $10,767 $11,036 $11,312 $11,595 $11,884 $12,182 $12,486 $12,798 $129,200 $132,430 $135,741 $139,134 $142,613 $146,178 $149,833 $153,578 $63.67 $65.26 $66.89 $68.56 $70.28 $72.03 $73.84 $75.68 $5,093 $5,221 $5,351 $5,485 $5,622 $5,763 $5,907 $6,055 $11,036 $11,312 $11,595 $11,884 $12,182 $12,486 $12,798 $13,118 $132,430 $135,741 $139,134 $142,613 $146,178 $149,833 $153,578 $157,418 $65.26 $66.89 $68.56 $70.28 $72.03 $73.84 $75.68 $77.57 $5,221 $5,351 $5,485 $5,622 $5,763 $5,907 $6,054 $6,206 $11,312 $11,595 $11,884 $12,182 $12,486 $12,798 $13,118 $13,446 $135,740 $139,135 $142,613 $146,178 $149,832 $153,578 $157,416 $161,352 $66.89 $68.56 $70.28 $72.03 $73.84 $75.68 $77.57 $79.51 $5,351 $5,485 $5,622 $5,763 $5,907 $6,055 $6,206 $6,361 $11,595 $11,884 $12,182 $12,486 $12,798 $13,118 $13,446 $13,782 $139,134 $142,613 $146,178 $149,832 $153,578 $157,417 $161,351 $165,386 $68.56 $70.28 $72.03 $73.84 $75.68 $77.57 $79.51 $81.50 $5,485 $5,622 $5,763 $5,907 $6,055 $6,206 $6,361 $6,520 $11,884 $12,182 $12,486 $12,798 $13,118 $13,446 $13,782 $14,127 $142,612 $146,178 $149,832 $153,578 $157,417 $161,352 $165,385 $169,521 $70.28 $72.03 $73.84 $75.68 $77.57 $79.51 $81.50 $83.54 $5,622 $5,763 $5,907 $6,055 $6,206 $6,361 $6,520 $6,683 $12,181 $12,486 $12,798 $13,118 $13,446 $13,782 $14,127 $14,480 $146,177 $149,832 $153,578 $157,417 $161,352 $165,386 $169,520 $173,759 $72.03 $73.84 $75.68 $77.57 $79.51 $81.50 $83.54 $85.63 $5,763 $5,907 $6,055 $6,206 $6,361 $6,520 $6,683 $6,850 $12,486 $12,798 $13,118 $13,446 $13,782 $14,127 $14,480 $14,842 $149,831 $153,578 $157,417 $161,352 $165,386 $169,521 $173,758 $178,103

Step 1

Step 10

Step 11

Step 12

Step 13

Step 14

Step 15

Step 16

$65.26 $66.89 $68.56 $70.28 $72.03 $73.84 $75.68 $77.57 $5,221 $5,351 $5,485 $5,622 $5,763 $5,907 $6,055 $6,206 $11,312 $11,595 $11,884 $12,182 $12,486 $12,798 $13,118 $13,446 $135,741 $139,134 $142,613 $146,178 $149,833 $153,578 $157,418 $161,353 $66.89 $68.56 $70.28 $72.03 $73.84 $75.68 $77.57 $79.51 $5,351 $5,485 $5,622 $5,763 $5,907 $6,055 $6,206 $6,361 $11,595 $11,884 $12,182 $12,486 $12,798 $13,118 $13,446 $13,782 $139,134 $142,613 $146,178 $149,833 $153,578 $157,418 $161,353 $165,387 $68.56 $70.28 $72.03 $73.84 $75.68 $77.57 $79.51 $81.50 $5,485 $5,622 $5,763 $5,907 $6,055 $6,206 $6,361 $6,520 $11,884 $12,182 $12,486 $12,798 $13,118 $13,446 $13,782 $14,127 $142,613 $146,178 $149,833 $153,578 $157,418 $161,353 $165,387 $169,522 $70.28 $72.03 $73.84 $75.68 $77.57 $79.51 $81.50 $83.54 $5,622 $5,763 $5,907 $6,055 $6,206 $6,361 $6,520 $6,683 $12,182 $12,486 $12,798 $13,118 $13,446 $13,782 $14,127 $14,480 $146,178 $149,833 $153,578 $157,418 $161,353 $165,387 $169,522 $173,760 $72.03 $73.84 $75.68 $77.57 $79.51 $81.50 $83.54 $85.63 $5,763 $5,907 $6,055 $6,206 $6,361 $6,520 $6,683 $6,850 $12,486 $12,798 $13,118 $13,446 $13,782 $14,127 $14,480 $14,842 $149,833 $153,578 $157,418 $161,353 $165,387 $169,522 $173,760 $178,104 $73.84 $75.68 $77.57 $79.51 $81.50 $83.54 $85.63 $87.77 $5,907 $6,055 $6,206 $6,361 $6,520 $6,683 $6,850 $7,021 $12,798 $13,118 $13,446 $13,782 $14,127 $14,480 $14,842 $15,213 $153,578 $157,418 $161,353 $165,387 $169,522 $173,760 $178,104 $182,556 $75.68 $77.57 $79.51 $81.50 $83.54 $85.63 $87.77 $89.96 $6,055 $6,206 $6,361 $6,520 $6,683 $6,850 $7,021 $7,197 $13,118 $13,446 $13,782 $14,127 $14,480 $14,842 $15,213 $15,593 $157,418 $161,353 $165,387 $169,522 $173,760 $178,104 $182,556 $187,120 $77.57 $79.51 $81.50 $83.54 $85.63 $87.77 $89.96 $92.21 $6,206 $6,361 $6,520 $6,683 $6,850 $7,021 $7,197 $7,377 $13,446 $13,782 $14,127 $14,480 $14,842 $15,213 $15,593 $15,983 $161,353 $165,387 $169,522 $173,760 $178,104 $182,556 $187,120 $191,798 $79.51 $81.50 $83.54 $85.63 $87.77 $89.96 $92.21 $94.52 $6,361 $6,520 $6,683 $6,850 $7,021 $7,197 $7,377 $7,561 $13,782 $14,127 $14,480 $14,842 $15,213 $15,593 $15,983 $16,383 $165,386 $169,522 $173,759 $178,104 $182,557 $187,121 $191,799 $196,594 $81.50 $83.54 $85.63 $87.77 $89.96 $92.21 $94.52 $96.88 $6,520 $6,683 $6,850 $7,021 $7,197 $7,377 $7,561 $7,750 $14,127 $14,480 $14,842 $15,213 $15,593 $15,983 $16,383 $16,792 $169,521 $173,760 $178,103 $182,557 $187,121 $191,799 $196,594 $201,509 $83.54 $85.63 $87.77 $89.96 $92.21 $94.52 $96.88 $99.30 $6,683 $6,850 $7,021 $7,197 $7,377 $7,561 $7,750 $7,944 $14,480 $14,842 $15,213 $15,593 $15,983 $16,383 $16,792 $17,212 $173,759 $178,104 $182,556 $187,121 $191,799 $196,594 $201,509 $206,547 $85.63 $87.77 $89.96 $92.21 $94.52 $96.88 $99.30 $101.78 $6,850 $7,021 $7,197 $7,377 $7,561 $7,750 $7,944 $8,143 $14,842 $15,213 $15,593 $15,983 $16,383 $16,792 $17,212 $17,643 $178,103 $182,557 $187,120 $191,799 $196,594 $201,509 $206,547 $211,711 $87.77 $89.96 $92.21 $94.52 $96.88 $99.30 $101.78 $104.33 $7,021 $7,197 $7,377 $7,561 $7,750 $7,944 $8,143 $8,346 $15,213 $15,593 $15,983 $16,383 $16,792 $17,212 $17,643 $18,084 $182,556 $187,121 $191,798 $196,594 $201,509 $206,547 $211,711 $217,004

Step 9

$79.51 $6,361 $13,782 $165,387 $81.50 $6,520 $14,127 $169,522 $83.54 $6,683 $14,480 $173,760 $85.63 $6,850 $14,842 $178,104 $87.77 $7,021 $15,213 $182,556 $89.96 $7,197 $15,593 $187,120 $92.21 $7,377 $15,983 $191,798 $94.52 $7,561 $16,383 $196,593 $96.88 $7,750 $16,792 $201,509 $99.30 $7,944 $17,212 $206,547 $101.78 $8,143 $17,643 $211,711 $104.33 $8,346 $18,084 $217,004 $106.94 $8,555 $18,536 $222,429

Step 17

Pay Plan - Effective January 1, 2027

2027 ANNUAL BUDGET

155

Occupational Job Families and Job Classes

Number of Positions Grade

Min Step (Step 1)

Mid Step (Step 9)

Max Step (Step 17)

Executive Group City Manager Assistant City Manager Communication and Engagement Manager City Clerk Public Safety Information Outreach Officer Communication Specialist

1 1 1 1 1 1

98 91 73 69 60 56

$142,612 $119,975 $76,924 $69,689 $55,802 $50,554

$173,759 $146,178 $93,724 $84,910 $67,990 $61,595

$211,711 $178,104 $114,194 $103,454 $82,839 $75,048

Human Resource Group Human Resource Director HRIS Payroll Manager HR Program Manager Human Resource Generalist, Senior Human Resource Generalist Human Resource Specialist

1 1 1 0 1 0

79 69 69 66 60 56

$89,208 $69,689 $69,689 $64,713 $55,802 $50,554

$108,692 $84,910 $84,910 $78,847 $67,990 $61,595

$132,430 $103,454 $103,454 $96,067 $82,839 $75,048

Legal Group City Attorney Assistant City Attorney Staff Attorney Legal Administrative Assistant

1 2 0 1

86 77 68 52

$106,041 $84,910 $67,990 $45,799

$129,200 $103,454 $82,839 $55,802

$157,418 $126,049 $100,931 $67,990

Administrative Support Group Clerk Of Municipal Court Executive Secretary Office and Administrative Specialist, Senior Administrative Business Analyst I Office and Administrative Specialist Administrative Clerk, Principal Administrative Clerk, Senior Administrative Clerk

1 0 2 1 1 1 3 1

58 55 56 56 53 52 49 46

$53,113 $49,321 $50,554 $50,554 $46,944 $45,799 $42,529 $39,493

$64,713 $60,093 $61,595 $61,595 $57,197 $55,802 $51,818 $48,118

$78,847 $73,217 $75,048 $75,048 $69,689 $67,990 $63,135 $58,627

Finance And Accounting Group Finance Director Comptroller City Treasurer Finance Manager Grant Manager Senior Internal Auditor Accountant, Senior Business Systems Analyst Internal Auditor Contract Compliance Coordinator Accountant Financial Specialist Sr Financial Specialist Financial Clerk, Senior Financial Clerk

1 1 1 1 1 0 1 1 1 1 4 2 1 1 2

90 78 74 72 70 68 66 65 64 62 62 60 58 51 48

$117,049 $87,032 $78,847 $75,049 $71,432 $67,990 $64,713 $63,135 $61,595 $58,627 $58,627 $55,802 $53,113 $44,682 $41,492

$142,613 $106,041 $96,067 $91,438 $87,032 $82,839 $78,847 $76,924 $75,048 $71,432 $71,432 $67,990 $64,713 $54,441 $50,554

$173,760 $129,200 $117,049 $111,409 $106,041 $100,931 $96,067 $93,724 $91,438 $87,032 $87,032 $82,839 $78,847 $66,331 $61,595

Management Information Systems Group Information Technology Manager Networks/Communication1 Information Technology Manager Systems/Support 1 Information Technology Specialist, Senior 1 Information Technology Specialist 0 Information Technology Technician II 1 Information Technology Technician I 2

75 75 66 62 58 54

$80,818 $80,818 $64,713 $58,627 $53,113 $48,118

$98,469 $98,469 $78,847 $71,432 $64,713 $58,627

$119,975 $119,975 $96,067 $87,032 $78,847 $71,432

2027 ANNUAL BUDGET 156

Occupational Job Families and Job Classes

Number of Positions Grade

Min Step (Step 1)

Mid Step (Step 9)

Max Step (Step 17)

City Assessor Group City Assessor Assistant City Assessor Property Appraiser, Senior Property Appraiser Property Assessment Specialist

1 1 2 1 1

79 70 66 60 56

$89,208 $71,432 $64,713 $55,802 $50,554

$108,692 $87,032 $78,847 $67,990 $61,595

$132,430 $106,041 $96,067 $82,839 $75,048

Law Enforcement Command Group Police Chief Deputy Chief Police Captain Police Lieutenant

1 1 2 4

90 82 79 74

$117,049 $96,067 $89,208 $78,847

$142,613 $117,049 $108,692 $96,067

$173,760 $142,613 $132,430 $117,049

Law Enforcement Operations Group Police Sergeant Police Officer, Master Police Officer, Senior Program Management Analyst Police Officer Law Enforcement Office Manager Law Enforcement Office Specialist III Digital Forensic Analyst Evidence and Property Technician Intelligence Analyst Code Enforcement Specialist Law Enforcement Office Specialist II Law Enforcement Office Specialist I Community Service Officer

13 20 15 1 29 1 1 1 1 1 1 2 2 3

69 64 62 62 60 59 54 52 52 52 52 51 48 48

$69,689 $61,595 $58,627 $58,627 $55,802 $54,441 $48,118 $45,799 $45,799 $45,799 $45,799 $44,682 $41,492 $41,492

$84,910 $75,048 $71,432 $71,432 $67,990 $66,331 $58,627 $55,802 $55,802 $55,802 $55,802 $54,441 $50,554 $50,554

$103,454 $91,438 $87,032 $87,032 $82,839 $80,818 $71,432 $67,990 $67,990 $67,990 $67,990 $66,331 $61,595 $61,595

Public Safety Communications Group Public Safety Telecommunicator Personnel Manager Public Safety Telecommunicator Data Coordinator Dispatcher, Lead Dispatcher, Senior Dispatcher

1 1 4 2 11

68 68 62 56 52

$67,990 $67,990 $58,627 $50,554 $45,799

$82,839 $82,839 $71,432 $61,595 $55,802

$100,931 $100,931 $87,032 $75,048 $67,990

Fire Group Fire Chief Assistant Fire Chief Fire Battalion Chief Fire Captain Fire Marshal Fire Inspector II Fire Inspector I Public Safety Business Analyst Firefighter, Senior Firefighter

1 1 4 15 1 1 1 1 28 17

90 80 76 69 66 64 62 62 60 58

$117,049 $91,438 $82,839 $69,689 $64,713 $61,595 $58,627 $58,627 $55,802 $53,113

$142,613 $117,049 $100,931 $84,910 $78,847 $75,048 $71,432 $71,432 $67,990 $64,713

$173,760 $142,613 $122,975 $103,454 $96,067 $91,438 $87,032 $87,032 $82,839 $78,847

Community Development Community and Economic Development Director Economic Development Administrator Principal Planner Planner III / Senior Planner Planner II /Associate Planner Planner I / Assistant Planner Planning and Code Enforcement Assistant

1 0 1 0 1 0 1

84 76 73 68 64 60 49

$100,931 $82,839 $76,924 $67,990 $61,595 $55,802 $42,529

$122,975 $100,931 $93,724 $82,839 $75,048 $67,990 $51,818

$149,833 $122,975 $114,194 $100,931 $91,438 $82,839 $63,135

2027 ANNUAL BUDGET 157

Occupational Job Families and Job Classes

Number of Positions Grade

Min Step (Step 1)

Mid Step (Step 9)

Max Step (Step 17)

Inspections Group Building Official Senior Building Inspector II Senior Building Inspector Building Inspector III Mechanical Inspector III Plumbing Inspector III Building Inspector II Mechanical Inspector II Plumbing Inspector II Building Inspector I Mechanical Inspector I Plumbing Inspector I Commercial Plan Reviewer Residential Plan Reviewer

1 1 0 1 1 1 0 0 0 1 0 0 1 1

75 67 65 65 65 65 62 62 62 58 58 58 58 53

$80,818 $66,331 $63,135 $63,135 $63,135 $63,135 $58,627 $58,627 $58,627 $53,113 $53,113 $53,113 $53,113 $46,944

$98,469 $80,818 $76,924 $76,924 $76,924 $76,924 $71,432 $71,432 $71,432 $64,713 $64,713 $64,713 $64,713 $57,197

$119,975 $98,469 $93,724 $93,724 $93,724 $93,724 $87,032 $87,032 $87,032 $78,847 $78,847 $78,847 $78,847 $69,689

Traffic Group Traffic Engineer Traffic Foreman Traffic Maintenance Technician III Traffic Maintenance Technician II Traffic Maintenance Technician I Traffic Maintenance Worker

1 1 1 1 1 1

74 63 60 56 54 50

$78,847 $60,093 $55,802 $50,554 $48,118 $43,593

$96,067 $73,217 $67,990 $61,595 $58,627 $53,113

$117,049 $89,208 $82,839 $75,048 $71,432 $64,713

Engineering Group City Engineer Assistant City Engineer Project Manager Field/Design Project Civil Engineer II Project Civil Engineer I GIS Coordinator CAD Technician II Engineering Technician II GIS Technician II Engineering Technician I CAD Technician I GIS Technician I

1 1 1 0 6 1 1 1 0 2 0 1

86 76 73 72 70 65 60 60 60 56 56 56

$106,041 $82,839 $76,924 $75,049 $71,432 $63,135 $55,802 $55,802 $55,802 $50,554 $50,554 $50,554

$129,200 $100,931 $93,724 $91,438 $87,032 $76,924 $67,990 $67,990 $67,990 $61,595 $61,595 $61,595

$157,418 $122,975 $114,194 $111,409 $106,041 $93,724 $82,839 $82,839 $82,839 $75,048 $75,048 $75,048

Vehicle Maintenance Group Bus Services Superintendent Fleet Management Services Superintendent Bus Services Foreman Shop Maintenance Foreman Fire Equipment Mechanic Mobility Manager Mechanic, Lead Mechanic, Senior Welder/Fabricator Mechanic Parts Specialist Light Mechanic Parts Specialist/Bus Driver Bus Driver Administrative Clerk/Bus Driver, Senior Administrative Clerk/Bus Driver

1 1 1 1 0 1 1 3 1 3 1 1 1 7 1 0

74 74 63 63 63 60 57 57 57 54 48 46 50 50 50 47

$78,847 $78,847 $63,135 $63,135 $63,135 $55,802 $53,113 $53,113 $53,113 $48,118 $41,492 $39,493 $43,593 $43,593 $43,593 $40,480

$96,067 $96,067 $76,924 $76,924 $76,924 $67,990 $64,713 $64,713 $64,713 $58,627 $50,554 $48,118 $53,113 $53,113 $53,113 $49,321

$117,049 $117,049 $93,724 $93,724 $93,724 $82,839 $78,847 $78,847 $78,847 $71,432 $61,595 $58,627 $64,713 $64,713 $64,713 $60,093

Street Maintenance Group Street Superintendent Street Foreman Storm Sewer Foreman

1 2 1

74 63 63

$78,847 $63,135 $63,135

$96,067 $76,924 $76,924

$117,049 $93,724 $93,724

2027 ANNUAL BUDGET 158

Occupational Job Families and Job Classes

Number of Positions Grade

Min Step (Step 1)

Mid Step (Step 9)

Max Step (Step 17)

Equipment Operator Group Equipment Operator, Lead Heavy Equipment Operator Medium Equipment Operator Light Equipment Operator

3 34 1 19

56 54 50 47

$50,554 $48,118 $43,593 $40,480

$61,595 $58,627 $53,113 $49,321

$75,048 $71,432 $64,713 $60,093

Building and Grounds Maintenance Group Property Maintenance Superintendent Building and Grounds Foreman Building and Grounds Worker, Senior Building and Grounds Worker

1 1 3 5

74 63 54 48

$78,847 $63,135 $48,118 $41,492

$96,067 $76,924 $58,627 $50,554

$117,049 $93,724 $71,432 $61,595

Public Works Management Group Public Works Operations Director Utilties Director Senior Project Manager Field/Design

1 1 1

89 89 75

$114,194 $114,194 $80,818

$139,134 $139,134 $98,469

$169,522 $169,522 $119,975

Airport Operations Airport Director Airport Business and Development Manager Airport Operations Manager Airport Operations and Maintenance Foreman Airport Facility Foreman Airport Operations and Maintenance Technician Lead Airport Operations and Maintenance Technician II Airport Operations and Maintenance Technician I Airport Facility Technician Lead Airport Facility Technician II Airport Facility Technician I Airport Security Specialist

1 1 1 1 1 1 6 2 1 3 3 1

89 73 73 63 63 58 56 52 52 50 46 44

$114,194 $76,924 $76,924 $63,135 $63,135 $53,113 $50,554 $45,799 $45,799 $43,593 $39,493 $37,590

$139,134 $93,724 $93,724 $76,924 $76,924 $64,713 $61,595 $55,802 $55,802 $53,113 $48,118 $45,799

$169,522 $114,194 $114,194 $93,724 $93,724 $78,847 $75,048 $67,990 $67,990 $64,713 $58,627 $55,802

Cemetery Operations Group Cemetery Manager

$63,135

$76,924

$93,724

Sanitation/Landfill Operations Group Sanitation/Landfill Superintendent Landfill Foreman Sanitation Foreman Landfill Attendant/LEO Landfill Attendant

1 1 1 1 1

74 63 63 47 46

$78,847 $63,135 $63,135 $40,480 $39,493

$96,067 $76,924 $76,924 $49,321 $48,118

$117,049 $93,724 $93,724 $60,093 $58,627

Water Plant Operations Group Water Plant Superintendent Water Plant Foreman Water Plant Operator, Lead Water Plant Instrumentation Technician Water Plant Operator III Water Plant Operator II Water Plant Operator I Public Works Laboratory Technician

1 2 2 1 6 1 18 2

74 63 56 56 54 52 50 55

$78,847 $63,135 $50,554 $50,554 $48,118 $45,799 $43,593 $49,321

$96,067 $76,924 $61,595 $61,595 $58,627 $55,802 $53,113 $60,093

$117,049 $93,724 $75,048 $75,048 $71,432 $67,990 $64,713 $73,217

Water/Wastewater Operations Group Water/Wastewater Superintendent Water/Wastewater Foreman Utility Operator, Lead Utility Operator III Utility Operator II Utility Operator I

1 3 3 3 4 12

74 63 56 54 52 50

$78,847 $63,135 $50,554 $48,118 $45,799 $43,593

$96,067 $76,924 $61,595 $58,627 $55,802 $53,113

$117,049 $93,724 $75,048 $71,432 $67,990 $64,713

2027 ANNUAL BUDGET 159

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2027 ANNUAL BUDGET 160

City of Mln-Ot◄ RESOLUTION NO. 3877 A RESOLUTION ESTABLISHING ALCOHOL LICENSE AND PERMIT FEES FOR PURSUANT TO SECTION 5-14 OF CHAPTER 5 (ALCOHOLIC BEVERAGES), ARTICLE II (ALCOHOL LICENSES), DIVISION 1 (LICENSES - GENERALLY), CODE OF ORDINANCES, CITY OF MINOT, NORTH DAKOTA. WHEREAS, the City of Minot is a political subdivision lawfully recognized in the state of North Dakota as a home rule city and possessing municipal powers and authority pursuant to its home rule charter and the provision of North Dakota Century Code (NDCC) § 40-05.1, as well as statutory provisions codified in NDCC 40-05-01; and WHEREAS, the City of Minot has the authority, through its home rule charter, to adopt, amend, and repeal ordinances, resolutions, and regulations to carry out its governmental and proprietary powers and to provide for public health, safety, morals, and welfare, and penalties for a violation thereof, including the authority to fix the fees, numbers, terms, conditions, duration, and manner of issuing and revoking licenses in the exercise of its governmental police powers; and WHEREAS, the Minot City Council desires to set the license, issuance, and transfer fees for the licenses listed in Chapter 5 (Alcoholic Beverages) pursuant to Minot City Ordinance Sec. 5-14, which grants the Council the authority to set these fees by resolution; and NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MINOT: 1. The following annual alcohol license fees are hereby established for the City of Minot:

Retail Liquor b. Retail Beer and Wine C. Off-Sale d. Supper Club e. Winery f. Hotel g. Fraternal Order, Club Military Organization h. MAYSA i. Airport Terminal Restaurant j. Souris Valley Golf Course k. Private Golf Course I. Minot State University m. Movie Theater

$5,000.00 $1,750.00 $5,000.00 $4,500.00 $750.00 $4,000.00 $3,750.00 $1,750.00 $4,000.00 $1,750.00 $4,000.00 $4,000.00 $4,000.00

2. Other fees relating to alcohol licensing include:

2027 ANNUAL BUDGET 163

a. b.

Special Event Permits Special Event Permit late Fee

$25.00 $75.00

3. This Resolution shall be effective for all licenses and permits issued for fiscal year 2027 and shall remain in effect until modified or terminated by the City Council. Passed and adopted this 9th day of September, 2026. ATTEST:

APPROVED:

Mikayla 'McWilliams, City Clerk

2027 ANNUAL BUDGET 164

City of Mlil-Ot..i! RESOLUTION NO. 3878 A RESOLUTION BY THE CITY OF MINOT, NORTH DAKOTA, ESTABLISHING 2027 RATES. FEES. AND CHARGES AT THE MINOT INTERNATIONAL AIRPORT (MOT) WHEREAS, the City of Minot (the "City") owns and operates the Minot International Airport (MOT); and WHEREAS, pursuant to Minot City Ordinance Sec. 4-25, the City Council may establish uniform rates, fees, and charges at MOT by way of resolution; and WHEREAS, the City Council desires to establish the 2027 rates, fees, and charges at MOT; NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MINOT, NORTH DAKOTA THAT the following rates, fees and charges are established at the Minot International Airport EFFECTIVE JANUARY 1. 2027: SECTION 1. TERMINAL AIRLINE RENT AND PER USE FEES (a) Signatory Airline Rental Fees: Cost per square foot (Exclusive & Joint Space): (b) GSE Repair Area (Maintenance Bay):

$26.oo I sq. ft. $928. 92/per month

CHANGED FROM $25.00 TO $26.00 PER MONTH CHANGED FROM $400.00 to $928.92 PER MONTH SECTION 2. RENTAL CAR TERMINAL RENT AND PER USE FEES Rental Car Terminal Facilities Rent:

$26.00 I sq. ft.

CHANGED FROM $25.00 TO $26.00 PER MONTH SECTION 3: AIRPORT GROUND RENT FEES Airport Ground Rent Fees shall apply to all NEW, EXTENDED OPTION, or RENEWED leases, and are based on lot location and use. Land rent values at similarly situated airports are also taken into consideration. All Airport Ground Rent leases must comply with MOT's Minimum Standards and Requirements. (a) For all new, renewed, or term extension leases, the following annual GROUND RENTAL fees shall apply: 2027 ANNUAL BUDGET 165

1) Southeast General Aviation Lots Improved Area (Electricity and Access)

$0.22/ sq. ft.

2) Southeast General Aviation Lots Unimproved Area (Bare Land)

$0.11/ sq. ft.

3) Northwest General Aviation Lots Improved Area (General utilities and Access)

$0.26/ sq. ft.

4) Northwest General Aviation Lots Unimproved Area (Bare Land)

$0.13/ sq. ft.

5) West-Side General Aviation Lots Improved Area (All Utilities and Accesses)

$0.30/ sq. ft.

(b) Aeronautical Service Providers 1) Single Service Operators Including Cargo Operators, Multiple Service Operators, and Full-Service Operators

$0.30/ sq. ft.

NO CHANGE FROM 2026 SECTION 4: AIRPORT OWNED T-HANGAR RENTAL FEES

(a) Airport Owned T-Hangars

$140.00/month

T-Hangars are rented on a month-to-month basis. Unless specified elsewhere in writing, rent must be paid one month in advance and is due the 10th of each month. Ex: Rent for the month of February must be received by MOT by January 10th. CHANGED FROM $130.00 TO $140.00 PER MONTH

SECTION 5.LANDING FEES AND ARFF CHARGES

(a)

Signatory Airline Landing Fees $2.61 / 1,000 lbs. maximum gross landing weight / landing

CHANGED FROM $2.51 / 1,000 LBS TO $2.61/ PER 1,000 LBS

(b)

Non-signatory Airline Landing Fees $ 3.26 / 1,000 lbs. maximum gross landing weight/ landing 2027 ANNUAL BUDGET 166

CHANGED FROM $3.14 /1,000 LBS/ TO $3.26 PER 1,000 LBS

(c)

ARFF Fees for Signatory $0.61 / 1,000 lbs. maximum gross landing weight/ landing

CHANGED FROM $.59/1,000 LBS./ TO $.61 PER 1,000 LBS

(d )

ARFF Fees for Non-Signatory $0.77 I 1,000 lbs. maximum gross landing weight/ landing

CHANGED FROM $.74/1,000 LBS./ TO $.77 PER 1,000 LBS SECTION 6.NON-SIGNATORY RATE PREMIUM

(a)

All airlines not executing a Signatory Airline Use and Lease Agreement will be charged six hundred dollars ($650.00 ) per turn for use of the terminal building in addition to 125% of the signatory landing fees and ARFF fees.

CHANGED FROM $600.00/ PER TURN TO $650.00 PER TURN

(b )

Non-Signatory Commercial Air Freight Operator and all Commercial Commuter aircraft weighing less than 12,500 lbs. $32. 08 per landing

CHANGED FROM $30.82/ PER LANDING TO $32.08 PER LANDING SECTION 7.LANDING FEES FOR COMMERCIAL GENERAL AVIATION

(a)

All Aircraft weighing 12,500 lbs. maximum gross landing weight or more 125% increase of the signatory landing Fees and ARFF fees.

(b)

All Signatory Commercial Air Freight Operator Aircraft and all Commercial Commuter Aircraft weighing LESS than 12,500 lbs. maximum gross landing weight $25.66/ 1,000 lbs. maximum gross landing weight/ landing

CHANGED FROM $24.67 TO $25.66 PER LANDING

2027 ANNUAL BUDGET 167

SECTION 8. REMAIN OVERNIGHT (RON) FEE

Aircraft that is parked overnight at the commercial terminal ramp for irregular operations and/or for scheduled services including but not limited to: scheduled early departures, maintenance and/or cleaning will be charged a RON fee of $200.00 per day. CHANGED FROM $150.00 TO $200.00 PER LANDING SECTION 9. COMMERCIAL AERONAUTICAL SERVICE PROVIDER LICENSE FEE

Commercial Aeronautical Services Providers, including Single Service Operators, Multiple Service Operators, and Full-Service Operators, conducting business at MOT shall pay a yearly license fee as follows: (a)

All Single Service Operators, Multiple Service Operators, and Full-Service Operators that have leased MOT property and considered "based" at MOT shall pay a license fee of $325 per year.

(b)

All companies not "based" at MOT shall pay the airport a license fee of $1,000 per year per company.

NO CHANGE FROM 2026 SECTION 10. AIRPORT RAMP PARKING FEES

(a)

Airport Ramp Parking Fees shall be as follows: 1) Aircraft weighing 12,500 pounds maximum gross landed weight or $15.00/aircraft/day more: a. Aircraft weighing less than 12,500 pounds maximum gross landed weight: $5.00/aircraft/day, up to a maximum of $60.00/month

NO CHANGE FROM 2026 SECTION 11.

(a)

AIRPORT PAY PARKING FEES

Airport Parking Fees shall be as follows: 1) Short-Term Parking Zero (0) - under One (1) Hour One (1) - under Three (3) hours Three (3) - under Six (6) Hours Six (6) - Twelve (12) Hours 2027 ANNUAL BUDGET 168

$ 2.00 $ 6.00 $ 10.00 $ 14.00

Twelve (12)-Twenty Four (24) Hours $ 16.00 Daily Rate after first Twenty-Four (24) Hours$ 16.00/day 2) Long-Term Parking Daily Rate Airline Crew Pass (per month)

$ 14.00/day $ 30.00/month

CHANGED FROM $1.00 to $2.00 for Zero (OJ - under one (1) hour CHANGED FROM $5.00 to $6.00 for One (1)- under three (3) hours CHANGED FROM $8.00 to $10.00 for J:hree (3) - under six (6) hours CHANGED FROM $0.00 to $14.00 for Six (6) - under twelve (12) hours CHANGED FROM $14.00 to $16.00 for Twelve (12) - twenty-four (24) hours CHANGED FROM $12.00 to $14.00 for Long Term Daily Parking Rate SECTION 12.

GROUND TRANSPORTATION FEES

All ground transportation services to bring customers to and from MOT shall be as follows: (a) (b) (c)

Taxis, Shuttles, Ridehails and Vans Hotel Shuttles and Vans Peer to Peer (P2P)/Rideshare

$SO/month - $600/year $125/year $ 600/year

HOTEL SHUTTLE/VANS CHANGED FROM $100.00 TO $125.00 PER YEAR SECTION 13. SELF FUELING PERMIT

$50.00/year

Self-Fueling Permit NO CHANGE FROM 2026

SECTION 14. GENERAL AVIATION RENTAL RATES

General Aviation Office space rentals for non-terminal rentals. $18.00/ per square foot NO CHANGE FROM 2026

General Aviation Non-Aeronautical Storage Space $3.00 per sq ft NO CHANGE FROM 2026

2027 ANNUAL BUDGET 169

SECTION 15. AIRPORT TENANT EMPLOYEE PARKING

MOT tenant employees

$250/year

*MOT terminal tenant employees must park in MOT employee lot during onsite hours. NO CHANGE FROM 2026 SECTION 16. CONFERENCE ROOM RENTAL FEES

MOT Conference Rooms may be available for rent on an hourly basis. Room rental rates are as follows: (a) (b)

i st Floor MOT Conference Room 2 nd Floor MOT Conference Room

$20/hour $40/hour

MOT tenants will receive a 50% discount on Conference Room Rental Fees. NO CHANGE FROM 2026 SECTION 17. BADGE, KEYS AND SECURITY

(a)

MOT Badge Fees are as follows: 1) New Badges AOA Badge SIDA Badge Renewal

(b)

$40.00/badge $BO.OD/badge $20.00/year

2) Lost/Stolen/Replacement Badge Fees 1 st Replacement 2nd Replacement 3 Ro Replacement

$50.00/badge $100.00/badge $150.00/badge

$30.00/badge

Damaged Badge Fee

MOT Key Fees are as follows: 1) Post Office Key

$20.00/key

2) Lost/Stolen/Replacement Key Fees 1st Replacement 2nd Replacement 3 or more Replacements

$50.00/key $100.00/key $150.00/key

2027 ANNUAL BUDGET 170

(c)

3) "Re-key" of door locks

$250. 00/occurrence

4) Rental Key

$20.00/year

MOT charges a fine for security violations. Security Fines are as follows: $500.00

1) First Fine

The first three security violations/offenses in 60 days will be punishable as a "first fine." $1,500.00

2) Second Fine

Subsequent security violations/offenses within 60 days of a first fine, are punishable as a "second fine." $2,500.00

3) Third Fine

Subsequent Security violations/offenses within 60 days of a second fine, are punishable as a "third fine." RE-KEY CHANGED FROM $200.00 TO $250.00 PER OCCURENCE SECTION 18. MISCELLANEOUS CHARGES

(a)

Special Operator Permit Fee

$500.00-$1000.00 per occurrence

(b )

Security Video Requests

$50.00/video Labor Rate after 1 hour

(c)

Mobile Runway Closure X Rental Fee

$50.00/day $1,500/month

( d)

Airline Unclaimed Baggage

$50.00/per bag/hour

(e)

Glycol Storage

$26.00/sq. ft.

(f)

MOT Labor Rate

$92.00/hour

(g)

MOT Labor with Equipment Usage

$142.00/hour

( h)

Advertising Upload Fee

$25.00/occurrence

2027 ANNUAL BUDGET 171

(i)

Airport Administrative Fee

Actual Cost plus 15%

(j)

Advertising Display Fee

$300. 00-$800. 00

(k)

Repair Fees

(I)

Sales Tax

Actual cost of materials + 15% and MOT labor rates

(m )

Finance Charges on Overdue Payments

(n )

Utility Connection Fee

Charged when applicable Based on City of Minot Finance Fee Schedule

$3,787.00 per acre

AIRLINE UNCLAIMED BAGGAGE CHANGED FROM PER OCCURRENCE TO PER BAG PER HOUR GLYCOL STORAGE CHANGED FROM $25.00 TO $26.00 PER SQ FOOT MOT LABOR RATE CHANGED FROM $85.00 TO $92.00 PER PERSON PER HOUR MOT LABOR RATE WITH EQUIPMENT USAGE CHANGED FROM $120.00 TO $142.00 PER PERSON/EQUIPMENT PER HOUR ADVERTISING DISPLAY FEE CHANGED FROM $150.00-$500.00 TO $300.00$800.00 DEPENDENT UPON LOCATION UTILITY CONNECTION FEE CHANGED FROM $0.00 TO $3,787.00 per acre This resolution shall become effective JANUARY 1, 2027 Passed and adopted this 1,1 � day of �pkw\W ATTEST:

Mi�UI M V,Ni I Ii ru,w;: City Cle

2027 ANNUAL BUDGET 172

, 2026.

2027 ANNUAL BUDGET 173

Infant Burials are required to fit in 2'x 5' lot. Standard Burials are all other full-body intennents.

Disinterment All. ...................................Sl. 100 Wl:'iTER STORAGE FEE All..................S150 (*) will double after 6 monrhs SETI�G FEES Monument Foundation Setting Single Sening........................S250 Double Sening..................... .S'.!75 Markers and Vases Setting Single Marker Sening..............$1 SO Double Marker Setting............. . S'.!00 Vases Sening.........................580 Veteran·s Setting........ 0 CHARGE t IfVeteran·s markers are placed in cement. granite. or sinilar material. then all current setting fees will be applied.

All re-setting charges are the same as above. COLL�ARIC\1

Top 3 rows........................ S1.100 Bortom 3 rows.....................Sl.000 Surcharge for '.!nd Interment......S l SO

This resolution shall become effective January I. 2027. Passed and adopted this 1J�\ay of

ATTEST:

fip\tmW. 2026.

� /Mark Jantzer. Mayor

2027 ANNUAL BUDGET 174

City of Mfnlit� RESOLUTION NO. 3880

A RESOLUTION ADOPTING FEE SCHEDULES FOR PERMITS, LICENSES, INSPECTIONS, AND ENCHROACHME TS GOVERNED IN CHAPTER 28 OF THE CODE OF ORDINANCES

WHEREAS, The City of Minot is a home rule city and has adopted a home rule charter in accordance with Chapter 40-05.1 of the orth Dakota Century Code; WHEREAS, The City of Minot has the authority, through its home rule charter, to adopt, amend, and repeal ordinances, resolutions, and regulations to carry out its governmental and proprietary powers and to provide for public health, safety, morals, and welfare, and penalties for a violation thereof; WHEREAS, the City of Minot Code of Ordinances provides that certain permit fees are to be established by City Council resolution; BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MINOT:

I. The following fees and requirements are hereby established and applicable to new or renewed annual excavator licenses issued for 2027 and/or subsequent years: Sec. 28-0143 -Excavator License - Fee.

The fee for an annual Excavator License is $90.00. Sec. 28-0145 - Excavator License -Bond.

The bond amount set for the license term is $25,000.00. Sec. 28-0146 - Excavator License - Insurance.

The insurance amounts required per policy during the term of the bond shall be: Workers' Compensation and Related Policies Workers' Compensation State Employer's Liability Each accident Each employee Policy limit

Policy limits of not less than:

Statutory $1,000,000 $1,000,000 $1,000,000 2027 ANNUAL BUDGET 175

Commercial General Liability General Aggregare Products-Completed Operations Aggregate Bodily Injury and Property Damage-Each Occurrence

Policy limits of not less than: $2,000,000 $2,000,000 Sl.000.000 Policy limits of not less than:

Automobile Liability Combined Single limit

Sl,000.000

Combined Single limit (Bodily Injury and Properry Damage)

2. The following fees are hereby established and effective for any application submitted at or after 12:01 A.M. on January 1, 2027: Sec. 28-0163 - Right of ,vay Permit - Fees.

The fee for each Right of Way Permit is S90.00. The fee for each Right of Way Permit - Traffic Control Only is SS0.00. Sec. 28-0163 - Inspections.

If the pem1it holder fails multiple inspections and requires three or more inspections. the city engineer can charge a re-inspection fee of $80.00 per hour of inspection. Sec. 28-0254 - Permanent Encroachment Permit - Fees.

The fee for a permanent encroachment is Sl00.00. Sec. 28-0274 - Outdoor Dining, Streatery, and Parklet Encroachment License Fees.

The fee for an outdoor dining, streatery, and parklet encroachment license is S90.00. Sec. 28-0293 - ,vireless communication facility permit required.

The fees for a wireless communication facility permit are established in the wireless telecommunication facility guidelines. 3. This Resolution shall be effecti,·e upon approval of the City Council and shall remain in effect until modified or terminated by the City Council.

This resolution shall become effective JANUARY 1. 2027 Passed and adopted this_].\_sr __day of � b(_y ATTEST:

APPROVED:

Mi� \\AcWil\\o.m<; City Cl k

, 2026.

176

RESOLUTION NO. 3881 A RESOLUTION ESTABUSHING WASTE MANAGEMENT UTILITY, LANDFILL FEES, WATER, SEWER AND STORM SEWER RATES IN THE CITY OF MINOT, NORTH DAKOTA WHEREAS, the City of Minot seeks to establish uniform rates and costs associated with waste management, landfill, water, sewer, and storm sewer services provided by the City.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MINOT: 1. The following waste management utility and landfill fees are hereby established for the City of Minot: Sec. 14-126. Garbage Collection fees. The following waste management utilities fees are hereby imposed upon every person with an account with the city water and sewer utility: 35 gallon cart:

$16.00

65 gallon cart:

$18.50

95 gallon cart:

$21.00

Additional cart:

$10.00 (any size)

Recycling cart:

$2.60

Sec. 14-127. Landfill fees. Asbestos Material

$100.00 - Per ton

Asphalt Pavement

$8.00 - Per ton

Animal Waste

$53.00 - Per ton

Landfill Com. Manure

$8.00 - Per ton

Contaminated Soil

$75.00 - Per ton

Inert Commercial

$39.00 - Per ton

- Minimum Charge Lime Commercial

$5.00 $13.00 - Per ton

2027 ANNUAL BUDGET 177

MSW Commercial

$53.00 - Per ton

- Minimum Charge Single Stream Recycling - Minimum Charge

$10.00 $185.00 - Per ton $3.00

Trees Commercial

$15.00 - Per ton

Tires Per Ton

$200.00 - Per ton

Auto Tires

$3.00 - Each

Truck Tires

$5.00 - Each

Tractor Tires

$15.00 - Each

Heavy Equipment Tires

$25.00 - Each

Non-Freon Appliances

$5.00 - Each

Freon Appliances

$7.00 - Each

Propane Tanks

$2.00 - Each

Sanitation Roll-off Tanks

$100.00 - Each

Sanitation Bulk collection

$15.00 - Each

2. The following water rates are hereby established for the City of Minot: Sec. 31-148. Schedule of water rates. (a) Residential, Duplex, Tri-plex, & Four-plex Flat meter rate

$11.43

Cubic fee per month per 100 cubic feet

$3.98

MXU Rate

$2.50

Irrigation meter rate (May through October)

$11.43

Cubic fee per month per 100 cubic feet

$3.98

(b) Apartment, Commercial, Government, Industrial and Mobile Homes Flat meter rate: 5/8" to 1"

$14.01

1.5" to 2"

$26.77

3" to 4"

$71.04

2027 ANNUAL BUDGET 178

6" to 8"

$144.68

Fee per month per 100 cubic feet

$4.48

Irrigation meter rate (May through October)

$11.43

Fee per month per 100 cubic feet

$4.48

Meter Type Service Corporation

Size

Fee

¾"

$99 $126.00 $299.99 $522.00

1 ½"

¾"

Curb Stop

1 ½"

2" Curb Box Riser

1 ½"

$154.00 $206.00 $486.00 $785.00

$105.00 $110.00

55 Rod

54" 60" 72" 10"

$58.00 $63.00 $65.00 $65.00

Gate Valve Riser

GV Cover

$30

Size

Fee

$150.00

$500.00

6" 8"

$500.00 $500.00

5/8"

$20.00

Taps, Labor, & Equipment Service Service Tap

Tailpiece/Flanges

2027 ANNUAL BUDGET 179

Meter Charges Size/Type 5/8" ¾" 1" 1 ½"

¾"

¾" Ally 1" 1 ½,,

$28.00 $28.00 $29.00 $180/set w/gaskets

$150/set w/gaskets

$550/set w/gaskets

$850/set w/gaskets

$1,600/set w/gaskets

2" 3" 4" 6" Ally¾"

Fee $269.54 $279.28 $429.24 $1,181.34 $1,595.11 $3,531.28 $6,229.39 $10,401.30 $660.00

MXU's Single Port Touch Coupler Dual Port

$225.00 $225.00 $285.00

Hydrant Meter Set hydrant Move hydrant

$50 $50 {1.5 cents per gal) ($15 per 1,000 gal) $10 weekly

Rent hydrant Tracing a line Initial Turn On at the Curb Stop Gate Valves Hydrant Repair Kit

$100.00 $15.00 $25.00 $563

2027 ANNUAL BUDGET 180

3. The following sapjtary sewer fees are hereby established for the City of Minot: Sec. 31-152. Sanitary sewer fees. (a) Residential, Duplex, Tri-plex, & Four-plex Flat rate

$8.48

Cubic fee per month per 100 cubic feet

$3.61

A cap of 1,200 cubic feet per residential unit shall be used for the months of May through October. (To calculate when the sewer charges become $0.00, multiply the number of available units per meter times 1,200 cubic feet.) Users with an irrigation meter shall be exempt from sewer charges for the irrigation meter. (b) Apartment, Commercial, and Government Flat rate

$8.42

Cubic fee per month per 100 cubic feet

$4.05

$6.41

Cubic fee per month per 100 cubic feet

$3.67

Bio-oxygen Demand

$96.22

Total Suspended Solids

$80.72

4. The followinp storm sewer fees are hereby established for the City of Minot: Sec. 31-152. Storm sewer fees. (a)

Maintenance Charge

$6.98

(b)

Development Charge

$5.54

(c)

Flood Maintenance Charge Residential

$2.00

Non-residential

$4.00

5. The fees outlined in this Resolution shall be effective January 1, 2027. 6. This Resolution shall be effective upon approval of the City Council and shall remain in effect until modified or terminated by the City Council.

2027 ANNUAL BUDGET 181

1,s--r

Passed and adopted this _t--1_ day of September, 2026.

ATTEST:

Mi�Vl \\A<Wil\ldWl5.

Mikay�cWilliams, City Clerk

APPROVED:

-�

��--

2027 ANNUAL BUDGET 182

City of Milrdt-E RESOLUTION NO. 3882

A RESOLUTION ADOPTING FEE SCHEDULES FOR BUILDING PERMITS, MOVING PERMITS, MECHANICAL PERMITS, AND PLUMBING PERMITS WHEREAS, The City of Minot is a home rule city and has adopted a home rule charter in accordance with Chapter 40-05.1 of the North Dakota Century Code; WHEREAS, The City of Minot has the authority, through its home rule charter, to adopt, amend, and repeal ordinances, resolutions, and regulations to carry out its governmental and proprietary powers and to provide for public health, safety, morals, and welfare, and penalties for a violation thereof; WHEREAS, the City of Minot Code of Ordinances provides that certain permit fees are to be established by City Council resolution; BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MINOT: The following permit fees are hereby established/ effective January 1, 2027 Building Permit - New 1 and 2 Residential Sinele Familv Dwellines $5.33 per $1,000.00 of construction value Standard Fee Per square ft. costs Building Valuation: $95.00 Main Floor per sq./ft. $75.00 2nd Floor $75.00 Finished Basement $40.00 Unfinished Basement $40.00 Detached Garage $50.00 Attached Garage $30.00 Deck $40.00 Foundation $75.00 per hour Plan Review $75.00 Minimum Fee $105.00 per hour Re-inspection fees Residential Remodeling/Addition Permit Minimum Fee Standard Fee Plan Review

$75.00 Based on provided cost estimates. $75.00 per hour

2027 ANNUAL BUDGET 183

I Re-inspection fees

I $75.00 per hour

Buildim! Permit - Commercial Minimum Fee Standard Fee Valuation based on cost estimates Plan Review Re-insnection fees Excavation fee Use of Outside Consultants for Plan Review, Ins11ections, or Both Demolition Permit Minimum Fee Standard Fee Valuation based on cost estimates

$75.00 minimum $5.33 oer $1,000.00 of construction value $75.00 oer hour $105.00 oerhour Actual Costs (11lus 10% for administrative and overhead costs}

$75.00 $5.33 oer $1,000.00 of construction value $15,000.00 surety bond is required prior to nermit issuance (Sec. 9-2(a))

Temnorarv Structure Permit Minimum Fee Standard Fee Valuation based on cost estimates

$75.00 $5.33 ner $1,000.00 of construction value

Accessory BuildinE! Permit Minimum Fee Standard Fee Valuation based on cost estimates Plan Review Re-inspection fees

$75.00 $5.33 ner $1,000.00 of construction value $75.00 ner hour $105.00 per hour

MovinE! Permit Permit Fee Annroved bv Citv Council Permit Fee Aooroved bv Citv Eneineer

Electrical Permit Electrical construction less than $500.00 Electrical construction over $500.00 Inspections requested to certify that electrical facilities in a buildine meet code (standards) Temoormv service

$450.00 $250.00 $10,000.00 surety bond is required prior to oermit issuance (Section 9-51)

No oermit required $0.00 $0.00 per inspection $0.00

2027 ANNUAL BUDGET 184

Mechanical Permit/Commercial Plumbing Permit Valuation: S0-Sl,000.00 S1,001.00-$2.500.00 $2.50 l .00-S5,000.00 $5,001.00-$10,000.00 $10,001.00-$20,000.00 $20.00l.0O-S40,000.00 $40,001.00-$60,000.00 $60,00 l .O0-S80,000.00 $80.001.00-S l00.000.00 $100.001.00-$200,000.00 Over $200.000.00 Gas Pipin2 Permit

Minimum fee: $60.00 $12.00 per Fixture

Plumbin2 Permit Water Heater Only Gas Water Heaters Electric Water Heaters Irrigation (sprinkling) system Water Softener Sewer Line Water Line Residential

$60.00 $60.00 $60.00 $50.00 $0.00 $30.00 $30.00 $10.00 per fixture ($50.00 minimum) By Valuation, schedule listed in Mechanical Pennit/Commercial Plumbing Permit

Commercial

Passed and adopted this

Permit Fee: S60.00 S75.00 Sl05.00 $125.00 $155.00 $225.00 $275.00 $400.00 S505.00 $620.00 $3.75 per Sl,000

2! �+-day of �W . 2026. APPROVED:

ATTEST:

M,� �" M�, \\,(lM-S

Mikayla

cWilliams, City Clerk

2027 ANNUAL BUDGET 185

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2027 ANNUAL BUDGET 186

Appendix I: State Auditor's Office Requirements

2027 ANNUAL BUDGET 187

1. 2. 3.

4 5.

57,713,432 5,587,528

19,478,456 20,497,519

269,341,605

Max Cash Reserve Amount

Current Appropriation Current Budgeted Transfers Out Total Appropriation

57,713,432 5,587,528 63,300,960

53,396,728

59,652,569 11,543,068 71,195,637

Cash Reserve Worksheet

88,486,340

Ensuing Appropriation Ensuing Budgeted Transfers Out Total Appropriation

47,475,720

63,300,960 25,185,380

28,947,891

Max Cash Reserve Amount 39,975,975

47,475,720

68,923,866

19,562,474

Within Limitations

19,562,474

72.63

Year End Fund Balance Estimate 2027 25,185,380

SAO Recommended Max Cash Reserve Amount

Within Limitations

Appendix I: State Auditor's Office Requirements General Fund Fund 100 Max Levy Limit N/A

2026 (Note 2)

Estimated Taxable Valuation ------> APPROPRIATION AND CASH RESERVE a. Final Appropriation b. Budgeted Transfers Out c. Total Appropriation Line a plus Line b Cash Reserve (Note 1) TOTAL APPROPRIATION AND CASH RESERVE Line 1c plus Line 2 RESOURCES AND AMOUNT LEVIED Cash and Investments (Estimated) December 31, a. Estimated Revenue b. Estimated Transfers In c. Total Estimated Revenue and Transfers In Line a plus Line b TOTAL RESOURCES--Line 4 plus Line 5c Levy Required--Line 3 less Line 6 If this difference is less tan 0 enter 0 Allowance for Delinquent Tax Collections (Not to exceed 5% of Line 7) TOTAL AMOUNT LEVIED--Line 7 plus Line 8

6. 7.

9. Estimated Mills

10.

Note 1-- Cash Reserve/Interim Fund (N.D.C.C. 57-15-27) Not to exceed 75% of the current year appropriation for all purposes other than for debt retirement and appropriations financed from Bond Sources. Note 2 - Line 4 is currently a formula. If a better estimate at the time of preparing the budget is available, the County Auditor can modify the formula. If modified, ensure the estimate is for all cash and investments in the fund and that the County maintains proper support for the estimate.

2027 ANNUAL BUDGET 188

1. 2. 3.

4 5.

$ 2,187,120 -

1,742,875 -

3,411,566

Ensuing Appropriation Ensuing Budgeted Transfers Out Total Appropriation

Max Cash Reserve Amount

Current Appropriation Current Budgeted Transfers Out Total Appropriation

1,640,340

2,187,120 2,187,120

1,561,013

2,081,350 2,081,350

Cash Reserve Worksheet

1,224,446

Max Cash Reserve Amount 1,742,875

1,561,013

2,967,321

444,245

Within Limitations

444,245

1.65

Year End Fund Balance Estimate 2027 1,224,446

SAO Recommended Max Cash Reserve Amount

2,187,120 1,224,446

269,341,605

Within Limitations

Appendix I: State Auditor's Office Requirements Public Transportation Fund 205 Max Levy Limit N/A

2026 (Note 2)

6. 7.

9. Estimated Mills

10.

2027 ANNUAL BUDGET 189

1. 2. 3.

4 5.

2,203,027 -

121,844 83,333

269,341,605

2,203,027 606,420 2,809,447

773,086

205,177 978,263

1,831,184

Within Limitations

1,831,184

6.80

Within Limitations

Appendix I: State Auditor's Office Requirements Library Fund 210 Max Levy Limit N/A

2026 (Note 2)

Estimated Taxable Valuation ------>

APPROPRIATION AND CASH RESERVE a. Final Appropriation b. Budgeted Transfers Out c. Total Appropriation Line a plus Line b Cash Reserve (Note 1) TOTAL APPROPRIATION AND CASH RESERVE Line 1c plus Line 2 RESOURCES AND AMOUNT LEVIED Cash and Investments (Estimated) December 31, a. Estimated Revenue b. Estimated Transfers In c. Total Estimated Revenue and Transfers In Line a plus Line b TOTAL RESOURCES--Line 4 plus Line 5c Levy Required--Line 3 less Line 6 If this difference is less tan 0 enter 0 Allowance for Delinquent Tax Collections (Not to exceed 5% of Line 7) Total Amount Levied--Line 7 plus Line 8

6. 7.

9. Estimated Mills

10.

Max Cash Reserve Amount

Ensuing Appropriation Ensuing Budgeted Transfers Out Total Appropriation

Max Cash Reserve Amount

Current Appropriation Current Budgeted Transfers Out Total Appropriation

1,652,270

2,203,027 2,203,027

1,671,617

2,228,823 2,228,823

Cash Reserve Worksheet

SAO Recommended Max Cash Reserve Amount

Year End Fund Balance Estimate 2027 606,420

2027 ANNUAL BUDGET 190

Appendix II: Vehicle and Equipment Replacement Lists

2027 ANNUAL BUDGET 191

PRIORITY NUMBER 1 2 3 4 5 6 7 8 9 10 11

DEPARTMENT GARBAGE COLLECTION GARBAGE COLLECTION WATER DISTRIBUTION WATER DISTRIBUTION SEWAGE PUMPING WATER PLANT LANDFILL LANDFILL LANDFILL CEMETERY WATER DISTRIBUTION

TOTAL COST: $1,412,400.00

EQUIPMENT ID 604 602 527 501 5400 508 626 622 637 274 531

MODEL YEAR 2017 2017 2010 2012 2013 2006 2022 2019 2021 2022 2025 MODEL DESCRIPTION 2018-FREIGHTLINER-GARBAGE TRK 2017-FREIGHTLINER-GARBAGE TRK 2010-FREIGHTLINER-DUMP TRUCK 2012-FORD-F250 2013-FORD-F250 2006-FORD-F150 2006-CATERPILLAR-140H (772 JD GRADER) 2019-JOHN DEERE-950K DOZER 2021-CATERPILLAR-627K 2018-JOHN DEERE-X590 2024-BOBCAT-S76

COST ESTIMATE $340,000 $340,000 $170,000 $85,000 $65,000 $55,000 $168,400 $100,000 $68,000 $16,000 $5,000

COST NOTES

LEASE BUYOUT LEASE PAYMENT LEASE PAYMENT TWO TRADE-IN $5,000

2027 ANNUAL BUDGET 192

PRIORITY NUMBER 1 2 3 4 5 6 7

GENERAL FUND DEPARTMENT FIRE CONTROL - NEW STREET STREET POLICE ADMIN/PATROL/INVESTIG INSPECTION PROPERTY MAINTENANCE STREET

TOTAL COST: $2,440,000.00

EQUIPMENT ID 24500 737 719 P1 47 214 764

MODEL YEAR 2016 2016 2008 2022 2013 2010 2015

MODEL DESCRIPTION NEW LADDER TRUCK 2016-JOHNSTON-GLOBAL M3 2008-STERLING-LT7500 2022-FORD-PI UTILITY 2013-FORD-PI SEDAN 2010-FORD-F150 2015-HARPER-72LC HILL MOWER

COST ESTIMATE $1,700,000 $310,000 $170,000 $85,000 $50,000 $50,000 $75,000

2027 ANNUAL BUDGET 193