city of hawarden regular city council meeting …

CITY OF HAWARDEN REGULAR CITY COUNCIL MEETING AGENDA

Hawarden City Hall – Council Chambers Room Wednesday, February 24, 2021 at 5:30 p.m.

Standard Agenda Items

1a. Approval of February 10, 2021 Council Meeting Minutes 1b. Approval of February 24, 2021 Claims for Payment 1c. Open business from the Community (limited to a maximum of 5 minutes per item) 2a. Mayor’s Report. 2b. Staff Reports/Discussion 2c. Council Comments.

Other Agenda Items

3. Discussion on Natural Gas Price Pricing

4. Discussion of the FY 22 General Fund and Enterprise Fund Budgets

5. Resolution 2021-11 Adopting a Final Proposed Draft Budget for Publication and

Ordering a Notice of a Public Hearing for March 24, 2021 on the Proposed Final

Budget Estimate for FY 2021/2022.

6. a. Public Hearing Regarding the Final Disposition of Public Real Property, 1005

Central Avenue.

b. Resolution 2020-12 Authorizing the Final Disposition of Real Estate, 1005 Central

Avenue.

7. Approval of the Union County Fire Contract Renewal

8. Approval of the West Sioux District Fire Contract Renewal

9. Consent Agenda:

a. Request from Dollar General Corporation Dba Dollar General Store #8034 in

Hawarden, IA for Renewal of Class C Beer Permit, off-premise sales of Beer and Wine

with Sunday Sales.

b. Request from Dollar General Store #8034, Hawarden for an Ownership Update.

10. Adjournment

Next regular council meeting March 10, 2021

City of Hawarden Public Meeting Procedures

These Procedural rules are to provide for the orderly conduct of City business by the City Council, with the objective of providing for full, open and comprehensive debate of issues brought before the body for action in a forum open to the public, and which encourages citizens’ awareness of City Council activities. These procedures do not increase or diminish the existing powers or authority of the Mayor or City Council members, but is intended merely to serve as a general set of guidelines to assist the governmental body in conducting City business. House Rules:

➢ No food or drink other than bottled water may be brought into the Council Chambers.

➢ Cell phones and pagers should be silenced in the Council Chambers.

➢ Signs and placards are not permitted in the Council Chambers.

Citizens’ Right To Be Heard: It is the Council’s goal that citizens resolve their complaints for service or regarding employees’ performance at the staff level. However, it is recognized that citizens may from time to time believe it is necessary to speak to City Council on matters of concern. Accordingly, City Council expects any citizen to speak in a civil manner, with due respect for the decorum of the meeting, and with respect for all persons attending.

➢ No member of the public shall be heard until recognized by the presiding officer.

➢ Public comments will only be heard during the Public Comment portion of the meeting unless the issue is a Public Hearing.

➢ Speakers must stand at the dais and speak into the microphone, unless unable to do so, and state your

name and address for the record.

➢ Any citizen requesting to speak shall limit himself or herself to matters of fact regarding the issue of concern.

➢ Comments should be limited to five (5) minutes unless prior approval by the presiding officer.

➢ If a representative is elected to speak for a group, the presiding officer may approve an increased time

allotment.

➢ Personal attacks made publicly toward any citizen or city employee are not allowed. Citizens are encouraged to bring their complaints regarding employee performance through the supervisory chain of command in accordance with the City’s Personnel policies.

➢ Any member of the public interrupting City Council proceedings, approaching the dais without

permission, otherwise creating a disturbance, or failing to abide by these rules of procedure in addressing the City Council, shall be deemed to have disrupted a public meeting and, at the direction of the presiding officer, shall be removed from the Council Chambers by Police Department personnel or other agent designated by the City Council or City Administrator.

UNAPPROVED MINUTES REGULAR CITY COUNCIL MEETING

HAWARDEN CITY HALL – COUNCIL CHAMBERS

Wednesday, February 10, 2021 at 5:30 p.m.

The Council Meeting was called to order at 5:30 p.m.

Present: Mayor Porter; Council Members: Bergsma, Kurth, Olson, Klocke, Feldhacker

Absent: None

Staff Present: Mike DeBruin, City Administrator/City Clerk; Jacob Stoner, Finance Officer; Larry Cope,

Economic Development Director; Corey Utech, Chief of Police; Jim Pickner, City Attorney

Absent: Travis Waterman, Public Works Director

Standard Agenda Items

1a. Approval of January 27, 2021 Regular Council Meeting Minutes.

Moved by Klocke/Kurth to approve. Motion carried 5-0.

1b. Approval of February 10, 2021 Claims for Payment.

Moved by Kurth/Bergsma to approve. Motion carried 5-0.

1c. No Open Business from the Community was held.

2a. Mayor’s Report was given.

2b. Staff Reports were given.

2c. No Council Comments were given.

Agenda Items

Item 3. Hawarden Solid Waste Update – Brad Wielenga, Orange City Sanitation.

Item 4. Discussion of the FY 22 General Fund and Enterprise Fund Budgets.

Moved by Klocke/Olson to lower chamber and golf funds $3,000 each. Motion carried 5-0.

Item 5. Resolution 2021-09 A Resolution Ordering the Publication of and Setting the Public Hearing for

the Max Budget for February 24, 2021.

Moved by Olson/Kurth to approve.

Aye: Olson, Kurth, Klocke, Feldhacker, Bergsma Nay: None Motion carried 5-0.

Item 6. Approval of Union Contract for July 1, 2021thru June 30, 2026.

Moved by Kurth/Olson to approve. Motion carried 5-0.

Item 7. Resolution 2021, 10, Proposing to Dispose of Real Property and Publishing a Notice of Public

Hearing – 1005 Central Avenue.

Moved by Olson/Bergsma to approve.

Aye: Feldhacker, Klocke, Olson, Bergsma, Kurth Nay: None Motion carried 5-0.

Item 8. Local Option Sales Tax Discussion.

Discussion was held.

Item 9. Discussion of Possible Changes to the Hawarden Zoning Code.

Discussion was held.

Item 10. Consent Agenda

a. Request from Luverne Supermarket, Inc. dba Sunshine Foods for Renewal of Class C Beer

Permit and Class B Wine Permit for off-premises sales of Beer and Wine with Sunday Sales.

Moved by Klocke/Feldhacker to approve. Motion carried 5-0.

Item 11. Adjournment.

Moved by Olson/Feldhacker to adjourn. Motion carried 5-0. Meeting adjourned at 6:50 p.m.

The next regular City Council Meeting will be Wednesday, February 24, 2021 @ 5:30 p.m.

_____________________________

ATTEST: Ricard R. Porter, Mayor

________________________________________

Michael De Bruin, City Administrator/City Clerk

CITY OF HAWARDEN

COUNCIL MEETING

FEBRUARY 24, 2021

DATE CHECK NO VENDOR NAME REFERENCE TOTAL

2/19/2021 57268 thru 57277 PAYROLL CHECKS

2/19/2021 57271 ICMA-RC 457- ICMA 250.00$

2/19/2021 57272 FLEX PLAN VOID -$

2/19/2021 57273 FLEX PLAN URM/FLEX PLAN 1,258.91$

2/19/2021 57274 CHILD SUPPORT PAYMENT CTR GARNISHMENTS 466.21$

2/19/2021 57275 AFSCME/IOWA COUNCIL 61 UNION DUES 281.40$

2/19/2021 57276 CITY OF HAWARDEN VOID -$

2/19/2021 57277 CITY OF HAWARDEN SELF-INS-FAM 680.00$

2/24/2021 57278 ADAMS CABLE EQUIPMENT INC SUPPLIES INT 1,752.00$

2/24/2021 57279 AIRGAS USA LLC CYLINDER RENTAL 68.82$

2/24/2021 57280 ALEX AIR APPARATUS INC SUPPLIES FIRE 25.00$

2/24/2021 57281 AUREON NETWORK SERVICES CALEA TUA 120.96$

2/24/2021 57282 BLUE OTTER SOLUTIONS LLC APGA GOAL SURVEY 525.56$

2/24/2021 57283 BORDER STATES INDUSTRIES INC SUPPLIES 50.00$

2/24/2021 57284 BOUND TREE MEDICAL LLC SUPPLIES 199.11$

2/24/2021 57285 BOYER MACHINE INC SERVICE/SUPPLIES 1,595.58$

2/24/2021 57286 CHLORINATORS INCORPORATED SUPPLIES 1,122.70$

2/24/2021 57287 CONSORTIA CONSULTING CONT SERVICES 4,337.50$

2/24/2021 57288 CULLIGAN WATER CONDITIONING LIB SERVICE 114.00$

2/24/2021 57289 EVORA CONSULTING LOW-FLOW INSTALL LANDFILL 2,775.00$

2/24/2021 57290 FOUNDATION ANALYTICAL LAB LAB FEES 411.00$

2/24/2021 57291 HAWARDEN REGIONAL HEALTHCARE TESTING 48.00$

2/24/2021 57292 HAWKINS INC EJECTOR 466.35$

2/24/2021 57293 MARY HULLEMAN PD RETIREMENT BENEFIT 520.09$

2/24/2021 57294 IMFOA MEMBERSHIP DUES 50.00$

2/24/2021 57295 IOWA PUMP WORKS INC SUPPLIES 441.42$

2/24/2021 57296 KUNDEL INDUSTRIES, INC. SHIPPING 720.81$

2/24/2021 57297 MIDWEST ALARM COMPANY INC FIRE & SECURITY ALARM 87.75$

2/24/2021 57298 MUNICIPAL UTILITIES VOID -$

2/24/2021 57299 MUNICIPAL UTILITIES UTILITIES 15,504.97$

2/24/2021 57300 NATIONAL CABLE TELEVISION SUPPLIES 48.44$

2/24/2021 57301 NORTHERN SAFETY CO INC GLOVES 30.27$

2/24/2021 57302 NOVASPECT INC SUPPLIES 216.73$

2/24/2021 57303 ONE OFFICE SOLUTION SUPPLIES 36.58$

2/24/2021 57304 RECREATION SUPPLY COMPANY OUTLET COVERS 1,903.98$

2/24/2021 57305 ROVI GUIDES INC TV PROGRAMMING COST 627.05$

2/24/2021 57306 SENSIT TECHNOLOGIES REPAIR CGI UNIT 40.00$

2/24/2021 57307 SIOUXLAND DISTRICT HEALTH DEPT LAB FEES 52.00$

2/24/2021 57308 MICHAEL SNEDEKER WASHER REBATE 25.00$

2/24/2021 57309 SRC OVERHEAD DOORS REPAIR GARAGE DOOR 1,076.00$

2/24/2021 57310 SUBSCRIBER TECHNOLOGIES INC TV PROGRAMMING COST 225.00$

2/24/2021 57311 THOMPSON CBL & PRESSURE TRANSMITTER 341.25$

DATE CHECK NO VENDOR NAME REFERENCE TOTAL

2/24/2021 57312 TRUESDELL OIL INC FUEL 1,084.56$

2/24/2021 57313 UNITYPOINT CLINIC TESTING 126.00$

2/24/2021 57314 UNITED PARCEL SERVICE SHIPPING 30.31$

2/24/2021 57315 USA BLUEBOOK SEWAGE EJECTOR PUMP 672.35$

2/24/2021 57316 WELLS FARGO VENDOR FIN SER LLC COPIER LEASE 233.86$

2/24/2021 57317 WINTER EQUIPMENT CO INC CURB GUARDS 2,049.50$

2/24/2021 11141514 CLAYTON ENERGY CORPORATION GAS PURCHASE 13,089.50$

2/24/2021 11141515 MISSOURI RIVER ENERGY SVCS ELECTRIC PURCHASE 80,894.51$

2/24/2021 11141516 PEFA INC GAS PURCHASE 30,466.06$

2/24/2021 11141517 REGISTER OF COPYRIGHTS COPYRIGHT FEES 735.35$

2/24/2021 11141518 WEX BANK FUEL AMB 2,107.25$

2/19/2021 11141519 IVY FUNDS 457- W&R 50.00$

2/19/2021 11141520 IPERS IPERS - POLICE 17,045.78$

2/19/2021 11141521 WELLMARK GROUP 125 - FAM 34,707.48$

2/19/2021 11141522 AFLAC PRE TAX INS PRE 918.84$

2/19/2021 11141523 EFTPS FED/FICA TAX 12,328.77$

2/19/2021 11141524 IOWA DEPT OF REVENUE STATE TAXES 4,058.00$

2/24/2021 11141525 TREASURER STATE OF IOWA SALES TAX 12,250.00$

2/24/2021 11141526 TREASURER STATE OF IOWA WET TAX 1,556.00$

2/24/2021 11141527 TREASURER STATE OF IOWA 720 EXCISE TAX 395.39$

==============

Accounts Payable Total 253,294.95$

Payroll Checks 36,675.74$

==============

Report Total 289,970.69$

==============

CITY OF HAWARDEN

COUNCIL MEETING

FEBRUARY 24, 2021

DATE CHECK NO VENDOR NAME INVOICE DESCRIPTION INVOICE AMT TOTAL

2/19/2021 57268 thru 57277 PAYROLL CHECKS

2/19/2021 57271 ICMA-RC 457- ICMA 125.00$

2/19/2021 57271 ICMA-RC 457- ICMA 125.00$ 250.00$

2/19/2021 57272 FLEX PLAN VOID -$

2/19/2021 57273 FLEX PLAN URM/FLEX PLAN 1,258.91$

2/19/2021 57274 CHILD SUPPORT PAYMENT CTR GARNISHMENTS 466.21$

2/19/2021 57275 AFSCME/IOWA COUNCIL 61 UNION DUES 140.70$

2/19/2021 57275 AFSCME/IOWA COUNCIL 61 UNION DUES 140.70$ 281.40$

2/19/2021 57276 CITY OF HAWARDEN VOID -$

2/19/2021 57277 CITY OF HAWARDEN SELF-INS-FAM 680.00$

2/24/2021 57278 ADAMS CABLE EQUIPMENT INC SUPPLIES INT 1,752.00$

2/24/2021 57279 AIRGAS USA LLC CYLINDER RENTAL AMB 68.82$

2/24/2021 57280 ALEX AIR APPARATUS INC SUPPLIES FIRE 25.00$

2/24/2021 57281 AUREON NETWORK SERVICES CALEA TUA 120.96$

2/24/2021 57282 BLUE OTTER SOLUTIONS LLC APGA GOAL SURVEY GAS 525.56$

2/24/2021 57283 BORDER STATES INDUSTRIES INC SUPPLIES EL 50.00$

2/24/2021 57284 BOUND TREE MEDICAL LLC SUPPLIES AMB 199.11$

2/24/2021 57285 BOYER MACHINE INC ENG BLK HTR ROAD GRADER ST 378.50$

2/24/2021 57285 BOYER MACHINE INC LADDER WSTWA 983.22$

2/24/2021 57285 BOYER MACHINE INC BAR WSTWA 131.62$

2/24/2021 57285 BOYER MACHINE INC TRASH BAG HOLDER EL 102.24$ 1,595.58$

2/24/2021 57286 CHLORINATORS INCORPORATED SUPPLIES POOL 1,122.70$

2/24/2021 57287 CONSORTIA CONSULTING CONT SERVICES 01/2021 4,337.50$

2/24/2021 57288 CULLIGAN WATER CONDITIONING LIB SERVICE 114.00$

2/24/2021 57289 EVORA CONSULTING LOW-FLOW INSTALL LANDFILL 1,585.00$

2/24/2021 57289 EVORA CONSULTING FY 2021 SVCS LANDFILL 1,190.00$ 2,775.00$

2/24/2021 57290 FOUNDATION ANALYTICAL LAB LAB FEES WSTWA 411.00$

2/24/2021 57291 HAWARDEN REGIONAL HEALTHCARE TESTING GENADM 48.00$

2/24/2021 57292 HAWKINS INC EJECTOR WA 466.35$

Page 1 of 3


2/24/2021 57293 MARY HULLEMAN PD RETIREMENT BENEFIT 520.09$

2/24/2021 57294 IMFOA MEMBERSHIP DUES J.STONER 21/22 50.00$

2/24/2021 57295 IOWA PUMP WORKS INC SUPPLIES WSTWA 441.42$

2/24/2021 57296 KUNDEL INDUSTRIES, INC. SHIPPING EL 720.81$

2/24/2021 57297 MIDWEST ALARM COMPANY INC FIRE & SECURITY ALARM PH 87.75$

2/24/2021 57298 MUNICIPAL UTILITIES VOID -$

2/24/2021 57299 MUNICIPAL UTILITIES UTILITIES WSTWA 15,504.97$

2/24/2021 57300 NATIONAL CABLE TELEVISION SUPPLIES INT 48.44$

2/24/2021 57301 NORTHERN SAFETY CO INC GLOVES GAS 30.27$

2/24/2021 57302 NOVASPECT INC SUPPLIES GAS 216.73$

2/24/2021 57303 ONE OFFICE SOLUTION SUPPLIES GENADM 36.58$

2/24/2021 57304 RECREATION SUPPLY COMPANY OUTLET COVERS POOL 1,903.98$

2/24/2021 57305 ROVI GUIDES INC TV PROGRAMMING COST 627.05$

2/24/2021 57306 SENSIT TECHNOLOGIES REPAIR CGI UNIT GAS 40.00$

2/24/2021 57307 SIOUXLAND DISTRICT HEALTH DEPT LAB FEES WA 52.00$

2/24/2021 57308 MICHAEL SNEDEKER WASHER REBATE EL 25.00$

2/24/2021 57309 SRC OVERHEAD DOORS REPAIR GARAGE DOOR ST 1,076.00$

2/24/2021 57310 SUBSCRIBER TECHNOLOGIES INC TV PROGRAMMING COST MONTHLY 225.00$

2/24/2021 57311 THOMPSON CBL & PRESSURE TRANSMITTER WA 341.25$

2/24/2021 57312 TRUESDELL OIL INC FUEL ST 1,084.56$

2/24/2021 57313 UNITYPOINT CLINIC TESTING GENADM 126.00$

2/24/2021 57314 UNITED PARCEL SERVICE SHIPPING GAS 30.31$

2/24/2021 57315 USA BLUEBOOK SEWAGE EJECTOR PUMP WSTWA 395.72$

2/24/2021 57315 USA BLUEBOOK PLIERS,WRENCHES WSTWA 116.41$

2/24/2021 57315 USA BLUEBOOK STENCIL LETTER SET WSTWA 48.27$

2/24/2021 57315 USA BLUEBOOK REPAIR CLAMP WA 111.95$ 672.35$

2/24/2021 57316 WELLS FARGO VENDOR FIN SER LLC ID 90136622267 COPIER LEASE 233.86$

2/24/2021 57317 WINTER EQUIPMENT CO INC CURB GUARDS STSNOW 2,049.50$

2/24/2021 11141514 CLAYTON ENERGY CORPORATION GAS PURCHASE 1/2021 COMMODITY 13,089.50$

2/24/2021 11141515 MISSOURI RIVER ENERGY SVCS ELECTRIC PURCHASE 80,894.51$

2/24/2021 11141516 PEFA INC GAS PURCHASE 1/2021 COMMDITY 30,466.06$

2/24/2021 11141517 REGISTER OF COPYRIGHTS COPYRIGHT FEES 735.35$

2/24/2021 11141518 WEX BANK FUEL AMB 2,107.25$

Page 2 of 3


2/19/2021 11141519 IVY FUNDS 457- W&R 50.00$

2/19/2021 11141520 IPERS IPERS - POLICE 8,528.86$

2/19/2021 11141520 IPERS IPERS - CITY 8,516.92$ 17,045.78$

2/19/2021 11141521 WELLMARK GROUP 125 - FAM 17,353.86$

2/19/2021 11141521 WELLMARK GROUP 125 - FAM 17,353.62$ 34,707.48$

2/19/2021 11141522 AFLAC PRE TAX INS PRE 459.42$

2/19/2021 11141522 AFLAC PRE TAX INS PRE 459.42$ 918.84$

2/19/2021 11141523 EFTPS FED/FICA TAX 12,328.77$

2/19/2021 11141524 IOWA DEPT OF REVENUE STATE TAXES 2,032.00$

2/19/2021 11141524 IOWA DEPT OF REVENUE STATE TAX 2,026.00$ 4,058.00$

2/24/2021 11141525 TREASURER STATE OF IOWA SALES TAX 2/15/21 12,250.00$

2/24/2021 11141526 TREASURER STATE OF IOWA WET TAX 02/15/21 1,556.00$

2/24/2021 11141527 TREASURER STATE OF IOWA 720 EXCISE TAX FEB 2021 395.39$

==============

Accounts Payable Total 253,294.95$

Payroll Checks 36,675.74$

==============

Report Total 289,970.69$

==============

TOTAL CLAIMS BY FUND 02/24/2021

GENERAL FUND 61,496.72

ROAD USE TAX FUND 12,849.82

POLICE RETIREMENT FUND 520.09

WATER UTILITY FUND 12,530.29

WASTE WATER UTILITY FUND 13,272.70

ELECTRIC UTILITY FUND 102,347.79

GAS UTILITY FUND 58,885.54

SOLID WASTE UTILITY FUND 3,069.61

TELECOMMUNICATIONS ADMIN 5,756.54

CABLE/INTERNET UTILITY 7,632.21

TELEPHONE UTILITY FUND 11,609.38

TOTAL FUNDS 289,970.69$

Page 3 of 3

Levy Rates 14.51 14.49 14.51 14.59 14.46 >>>REVENUES<<< Actual Actual Actual Est. Budget Est. Budget

Account Categories 17/18 18/19 19/20 20/21 21/22 Budget NotesProperty Taxes

001-950-4000 Property Taxes - City $377,506 $428,676 $426,930 $438,386 $448,172001-950-4003 Ag Land Taxes $1,415 $1,476 $1,347 $1,378 $1,429001-950-4008 Opr & Main of Comm Center $6,803 $7,170 $7,115 $7,306 $7,470001-950-4013 Insurance Levy $79,011 $96,568 $96,258 $96,971 $96,972 Levy covers liability insurance, tort other. 001-950-4464 Property Tax Backfill from State $36,329 $17,103 $17,016 $19,508 $19,508 Backfill due to new State Legislation001-910-4830 Transfer In-Empl. Ben. Levy $148,981 $3,773 $0 $247,054 $258,935 FICA/IPERS/OTHER + POLICE RETIRE

Total Current Property Taxes $650,045 $554,766 $548,666 $810,603 $832,486

Delinquent Taxes001-950-4001 Delinquent Property Taxes $191 $944 $219 $100 $100

Other City Taxes001-950-4060 Excise Taxes $2,847 $1,434 $162 $155 $155001-950-4080 Mobile Home Taxes/Eld Tax Cr $744 $339 $0 $0 $0 This line is added into Reg Prop Taxes

Total Other City Taxes $3,591 $1,773 $162 $155 $155

Licenses & Permits001-950-4100 Liquor Licenses/Permits $3,938 $3,216 $3,422 $4,000 $3,500001-950-4105 Cigarette Permits $300 $356 $300 $300 $300001-950-4120 Building Permits $0 $0 $2,982 $2,000 $2,500 New Line - Charge for Building Permit001-950-4160 Franchise Fees $17,100 $18,068 $27,777 $18,000 $18,000 Franchise Fee - Cable001-950-4170 Business Regulatory Licenses $550 $250 $50 $250 $250

Total - Licenses & Permits $21,888 $21,890 $34,531 $24,550 $24,550

Use of Money & Property001-950-4300 Interest $29,229 $98,620 $79,870 $10,000 $10,000001-444-4310 Rent/Com Center, Meeting Rooms $7,550 $8,675 $14,925 $15,000 $10,000001-950-4310 Rents & Leases $22,659 $18,450 $13,946 $20,000 $18,500

Total - Use Money & Property $59,438 $125,745 $108,741 $45,000 $38,500

GENERAL FUND - REVENUES

>>>REVENUES<<< Actual Actual Actual Est. Budget Est. BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22

Intergovernmental Revenues Budget Notes001-110-4440 Grants - Police $0 $5,002 $0 $0 $0001-410-4435 Enrich Iowa Money- Library $1,832 $2,956 $2,848 $1,800 $2,000

Total - Intergovernmental $1,832 $7,958 $2,848 $1,800 $2,000

Charges for Services001-160-4511 Ambulance Fees $129,754 $144,543 $215,483 $150,000 $212,000001-160-4551 Ambulance-Doubtful Acct Recove $4,785 $598 $1,803 $2,500 $2,500001-150-4475 Township, Fire Services $6,000 $57,000 $27,500 $27,500 $28,600001-150-4500 Fire Run Service Fees $0 $0 $28,486 $2,500 $2,500 Billed Fees FY20 includes $820 from 001-950-4001-110-4550 Police Contract Fee- Ireton $57,400 $60,886 $61,647 $61,631 $62,864001-440-4510 Transportation /Rides Donation $2,000 $2,000 $0 $0 $0001-450-4514 Cemetery Grave Fees $13,750 $13,850 $13,350 $18,000 $18,000001-450-4740 Cemetery Lot Sales $3,315 $7,650 $11,970 $10,000 $10,000001-430-4518 Camping Fees Shelter House $5,905 $7,385 $16,363 $15,000 $15,000 Increased Camping Fee and Shelter House Ren 001-442-4516 Swimming Pool Admissions $11,162 $14,436 $10,755 $13,000 $13,000 Increased Admission Fee and Faily Passes001-442-4517 Swimming Pool Lessons $650 $1,245 $240 $1,500 $1,000001-440-4515 Recreation Activity Fees $2,564 $2,620 $0 $2,500 $2,500001-610-6497 Transfers in from Utilities $0 $57,869 $58,301 $62,539 $66,397001-620-6497 Transfers in from Utilities $352,425 $224,726 $264,911 $269,386 $296,176 gen leg. & gen adm. worksheet totals minus gen

Total - Service Charges $589,710 $594,808 $710,809 $636,056 $730,537

001-950-4600 Special Assessments $0 $0 $0 $36,173 $36,173 Street Assessments

Miscellaneous Revenues001-110-4770 Court Fines $10,102 $4,096 $3,510 $10,000 $5,000001-110-4775 Parking Fines/Misc. Police Rev $895 $3,357 $2,049 $1,700 $2,000001-150-4550 Misc. Revenue - Fire $163 $7,993 $3,419 $100 $100001-160-4550 Misc. Revenue - Amb $1,060 $7,292 $3,000 $10,000 $7,000001-210-4550 Street Misc/Service $0 $1,154 $580 $1,000 $1,000001-150-4705 Fire Gift $0 $12,000 $0 $0 $0001-160-4705 Ambulance Gift $25,562 $7,292 $0 $0 $0001-950-4550 Misc. Rev. City $1,392 $2,910 $159 $1,000 $1,000001-950-4710 Reimbursments $8,627 $4,018 $7,498 $0 $0001-950-4715 Refunds $24,163 $40,713 $31,673 $20,000 $20,000 Insurance, Rebates, Gas Tax, Other

Total - Misc. Revenues $71,964 $90,825 $51,888 $43,800 $36,100

GENERAL FUND - REVENUES (CONTINUED)

Other Financing Sources

001-910-4830 Transfers In - Utilities $226,970 $520,794 $110,000 $300,000 $300,000 $250,000 Electric/$50,000 Gas001-910-4830 Transfers In - Emergency Fund $0 $0 $0 $14,613 $14,939001-910-4831 Transfers In - TIF $0 $331,500 $137,096 $110,000 $115,000 $50,000 for Roadway Maintenance/$15,000 for Marketing/$50

001-950-4800 Sale of Fixed Assets $5,533 $26,100 $29,270 $0 $2,500001-950-4810 Sale of Vehicles $0 $4,500 $2,200 $0 $0

Total - Other Fin. Sources $232,503 $882,894 $278,566 $424,613 $432,439

Dedicated Funds Sources 001-910-4830.4 Transfer In Road Use Fund $325,000 $0 $0 $321,048 $300,000001-410-4705 Library Gifts $0 $4,500 $0 $0 $0001-410-4465 County Library Appropriation $31,366 $32,000 $33,061 $31,000 $33,000001-410-4780 Other Library Revenues $3,963 $2,425 $1,982 $4,000 $4,000001-410-4550 Library Service - Ireton $1,200 $1,200 $1,200 $1,200 $1,200001-410-4440 Grants Library $0 $0 $18,429 $0 $0001-421-4705 Donations $0 $0 $15 $0 $0001-430-4440 Grants & Donations - Park $0 $0 $640 $0 $0001-950-4440 Grants Rev (Police/Fire/Amb) $0 $10,000 $6,162 $0 $0

Total - Dedicated Funds $361,529 $50,125 $61,489 $357,248 $338,200

Total Revenues $1,992,691 $2,331,728 $1,797,919 $2,380,098 $2,471,240Total Expenditures $2,369,156 $2,250,988 $2,008,974 $2,349,451 $2,469,386

Revenue vs. Expenses ($376,465) $80,740 ($211,055) $30,647 $1,854 ======= ======= ======= ======= =======

Transfers in from Utilities to General FundFY2018 Transfers FY2019 Transfers FY2020 Transfers FY2021 Transfers FY2022 Transfers

Electric $150,000 $300,000 $250,000 $250,000Gas $40,000 $0 $50,000 $50,000Waste Water $0 $0 $0 $0 $0 Water $0 $0 $0 $0 $0Solid Waste $0 $0 $0 $0 $0Cable $0 $0 $0 $0 $0Telephone $0 $0 $0 $0 $0Total* 190,000$ -$ 300,000$ 300,000$ $300,000

GENERAL FUND - REVENUES (CONTINUED)

Actual Actual Actual Est.Budget Est.Budget 17/18 18/19 19/20 20/21 21/22

Police Protection $425,549 $352,065 $378,683 $454,268 $462,667Storm Spotters $431 $581 $435 $1,000 $1,000Flood Control $0 $7,769 $1,610 $0 $0Fire Protection $80,352 $68,112 $91,149 $97,695 $104,285Ambulance $169,606 $140,936 $181,953 $185,349 $199,223Animal Control $0 $1,124 $370 $2,000 $2,000Roadway Maintenance $288,036 $396,997 $149,381 $528,263 $533,317

Street Lighting $5,896 $19,416 $17,574 $17,500 $17,000Helipad $1,717 $2,557 $2,500 $0 $0Library $175,267 $194,235 $206,480 $194,096 $187,222BSRVHS $2,262 $2,468 $8,903 $10,375 $3,375Parks and Playgrounds $32,415 $29,290 $54,045 $41,800 $40,298Recreation/Activities $3,090 $2,009 $3,678 $4,700 $2,700Summer Recreation $15,866 $15,487 $6,841 $15,436 $15,638Swimming Pool $70,258 $138,235 $105,350 $71,785 $70,962Golf Course $54,768 $11,609 $46,814 $11,300 $64,750Community Center $10,880 $9,418 $4,063 $8,500 $8,500Cemetery $78,509 $66,935 $78,087 $77,991 $76,696Senior Citizens $12,530 $13,709 $15,270 $15,100 $18,600City Beautification $0 $0 $0 $0 $0Youth Programs $500 $500 $500 $500 $500Comm/Ec Development $36,940 $42,030 $120,255 $149,078 $151,417 Added in Economic Development Director

Policy & Administration $523,211 $461,497 $454,350 $130,790 $144,163 From Property Taxes

Elections $2,272 $0 $923 $0 $2,500Legal Fees $8,529 $9,279 $0 $0 $0 Duplicated in Policy and Administration

Insurance $2,347 $0 $0 $0 $0 Duplicated in Policy and Administration

All Transfer Out $15,500 $264,730 $79,760 $0 $0Policy & Admin-Util $352,425 $0 $331,925 $362,573 From Utilities

Total Expenditures $2,369,156 $2,250,988 $2,008,974 $2,349,451 $2,469,386

SUMMARY OF GENERAL FUND EXPENDITURES

Est. >>>REVENUES<<< Actual Actual Actual Budget Budget

Account Categories 17/18 18/19 19/20 20/21 21/22 Budget Notesxx-xx-xxxx General Fund Revenues $13,066 $9,031 $9,031 $9,761 $10,363001-610-6497 Charges to Enterprise Funds $83,722 $57,869 $58,301 $62,539 $66,397

Total Revenues $96,788 $66,900 $67,332 $72,300 $76,760

********************************************************************************************************************************************************************Est.

>>>EXPENDITURES<<< Actual Actual Actual Budget BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

001-610-6010 Salaries - Administration $18,000 $18,000 $18,000 $18,000 $18,000 $6750 Mayor/$2250 Council Members001-610-6110 FICA $261 $959 $959 $959 $959 includes expenses from 112 fund001-610-6130 IPERS $201 $637 $637 $637 $637 includes expenses from 112 fund001-610-6160 Work Comp $0 $214 $299 $214 $214001-610-6210 Dues, Memberships $3,850 $3,853 $1,644 $4,000 $4,000001-610-6230 Travel & Training $892 $463 $0 $1,000 $1,000001-610-6399 Misc $2,200 $1,866 $2,436 $2,000 $3,000001-610-6401 Audit Expense $58,720 $41,285 $36,805 $30,000 $30,000001-610-6402 Legal Publications $2,000 $881 $2,243 $2,000 $3,200001-610-6499 Contractual Services $0 $710 $16 $1,000 $3,000 Includes Catalyst IT - $1000001-610-6507 Supplies $250 $817 $31 $250 $250001-640-6411 Legal Fees $8,529 $9,279 $10,479 $10,000 $10,000001-660-6408 Insurance $2,347 $0 $2,300 $2,300 $2,500

Total Expenditures $97,250 $78,964 $75,849 $72,360 $76,760($83,722) ($57,869) ($58,301) ($62,539) ($66,397)

$13,528 $21,095 $17,548 $9,821 $10,363 to General Fund

DETAIL OF CERTAIN ACCOUNTS Page 15

GENERAL FUND - LEGISLATIVE ADMINISTRATION(Policy and Administration)

Breakdown of Legislative Charges Fund Percent Charge Legal Fees

General Fund 13.5% $10,363 City AttorneyWater Utility 13.5% $10,363 Retainer $700 @ 12 months $8,400Sewer Utility 13.5% $10,363 Misc.Legal $1,600Gas Utility 13.5% $10,363 Total $10,000Electric Utility 13.5% $10,363Telephone Utility 13.5% $10,363 Annual Audit (Estimate) $30,000Cable Utility 13.5% $10,363Solid Waste 5.5% $4,222Totals 100% $76,760

Dues and Subscriptions Travel and TrainingIowa League Of Cities/NW IA League $1,600 Iowa League of Cities Conf. $500NW Planning and Development Comm $1,400 Others $500Mid Sioux Assistance $1,000Total $4,000 Total $1,000

Contractual ExpensesCodification $1,000Total $1,000

>>>REVENUES<<< Actual Actual Actual Budget Est. Budget

Account Categories 17/18 18/19 19/20 20/21 21/22 Budget Notesxx-xx-xxxx General Fund Revenues $0 $100,964 $117,467 $121,029 $133,065xx-xx-xxxx Charges for Enterprise Services $389,453 $224,726 $261,459 $269,386 $296,176

Total Revenues $389,453 $325,690 $378,926 $390,415 $429,241********************************************************************************************************************************************************************************************* >>>EXPENDITURES<<< Actual Actual Actual Budget Est Budget

Account Categories 17/18 18/19 19/20 19/20 21/22 Budget Notes001-620-6010 Salaries - Administration $180,273 $191,404 $205,152 $184,991 $212,369 Mike , Tracey, Tom E., Jacob S.001-620-6040 Overtime $556 $0 $192 $0 $0001-620-6110 FICA $13,283 $14,151 $15,051 $15,348 $16,246 includes 112 fund001-620-6130 IPERS $15,400 $17,084 $19,150 $18,939 $19,517 includes 112 fund001-620-6150 Group/Life Ins $45,928 $52,256 $58,555 $52,991 $44,278 includes 112 fund001-620-6160 Work Comp $723 $1,065 $1,489 $1,068 $1,580001-620-6170 Unemployment $2,104 $493 $716 $298 $116001-620-6210 Dues & Subscriptions $1,479 $2,565 $1,122 $1,000 $1,500001-620-6230 Travel & Training $2,727 $3,015 $1,791 $3,000 $3,000 Jacob - Clerk School001-620-6310 Building Repair/Maint $0 $0 $11,534 $5,000 $5,000 New Line item001-620-6331 Vehicle Operation $569 -$351 $109 $500 $500001-620-6332 Vehicle Maintenance $329 $686 $186 $250 $500001-620-6373 Telephone & Radio $4,571 $4,522 $4,508 $4,500 $5,000001-620-6379 Utility Service $15,483 $16,417 $22,808 $21,000 $21,000001-620-6399 Miscellaneous $5,299 $15,410 $4,081 $3,500 $3,500001-620-6402 Adv/Legal Publications $5,820 $6,888 $4,857 $6,000 $6,000001-620-6408 Insurance $13,773 $12,759 $14,000 $14,000 $14,000001-620-6411 Legal Fees $2,440 $5,102 $0 $5,000 $5,000001-620-6415 Copier Lease $0 $1,403 $2,806 $2,500 $2,810 001-620-6419 Technology Services $0 $0 $0 $0 $0001-620-6496 Billing Charges & Fees $180 $270 $240 $350 $350001-620-6499 Contractual Services $45,543 $30,995 $47,337 $36,300 $39,010001-620-6507 Supplies - City Hall $8,173 $8,137 $8,125 $9,000 $9,000001-620-6508 Postage $800 $814 $1,214 $1,000 $1,200001-620-6799 Capital Outlay $8,500 $8,500 $9,000 $8,500 $8,500 *Reference Capital Equip Work.001-910-6910 Transfer Out-Gen Fund Cap Fac $15,500 $0 $10,000 $10,000 $10,000 Increased for replacement of furnace

Total Expenditures $389,453 $393,585 $444,023 $405,035 $429,976Neg Charge for Ser (217,431) 100,964 (261,459) (269,386) (296,176)Charge to General Fund $172,022 $224,726 $182,564 $135,649 $133,800

GENERAL FUND - GENERAL ADMINISTRATION(Policy & Administration)

DETAIL OF CERTAIN ACCOUNTS Page 17

Breakdown of General Administration Charges Fund Percent Charge General Fund 31.0% $133,293Water Utility 10.0% $42,998Sewer Utility 10.0% $42,998 Gas Utility 15.0% $64,496Electric Utility 15.0% $64,496Cable Utility 8.5% $36,548Telephone Utility 8.5% $36,548Solid Waste 2.0% $8,600Total Percentage 100% $429,976

Contractual Services Dues and SubscriptionsCopier Maintenance Fee $1,700 ICMA $680Software Maintenance Fees $7,800 IACMA $120Printer Maint. $800 IMFOA $50Postage Machine Lease & Maint Fee $3,100 Paper/ Indep./NW IA Rev $100Folding Sorting Machine Lease/Main Fee $5,400 Done 4/2022 Iowa League Grant Finder $50Elevator Maintenance Agreement $1,010 Total $1,000Other Cleaning, Pest Control, Spraying $5,300Mosquito Control $10,000Catalyst IT $2,600Agency TwoTwelve Web Hosting $1,300Total Contractual $39,010

Travel and TrainingTravel Allowance $2,200Iowa Clerks Conference $600Misc. Conferences $200Total Travel and Training $3,000

GENERAL FUND - POLICE PROTECTION Page 18

>>REVENUES<<< Actual Actual Actual Est. Budget Est. BudgetAccounts Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

xx-xx-xxxx General Fund Revenues $357,152 $380,302 $390,176 $379,495 $387,303001-110-4500 Vehicle Inspections $0 $49 $2,247 $0 $3,000001-110-4550 Ireton Contract $57,400 $60,040 $61,647 $61,631 $62,864001-110-4770 Court Fines $10,102 $4,096 $3,510 $10,000 $5,000001-110-4775 Parking Fines/Misc. Revenue $895 $4,203 $2,049 $1,700 $2,000001-110-4440 Police Grants $0 $5,002 $0 $0 $2,500

Total Revenues $425,549 $453,692 $459,629 $452,826 $462,667

******************************************************************************************************************************** *****************************************

>>>EXPENDITURES<<< Actual Actual Actual Est. Budget Est. BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

001-110-6010 Salaries $250,641 $246,451 $264,535 $260,000 $276,833 Chief plus/ 3 full-time/3 part-time, 3 Reserve001-110-6040 Overtime $6,173 $7,824 $9,376 $13,500 $10,000 Includes Holiday Pay001-110-6110 FICA $18,643 $18,190 $19,494 $22,082 $21,943 includes expenses from 112 fund001-110-6130 IPERS $22,246 $21,649 $23,677 $24,648 $23,679 includes expenses from 112 fund001-110-6150 Group/Life Ins $59,427 $66,115 $67,527 $63,534 $55,757 includes expenses from 112 fund001-110-6160 Work Comp $8,112 $12,437 $8,711 $7,385 $9,293 includes expenses from 112 fund001-110-6170 Unemployment $597 $620 $896 $477 $162 includes expenses from 112 fund001-110-6181 Uniform Allowances $7,978 $5,303 $3,078 $4,000 $4,000001-110-6210 Dues and Subscriptions $125 $0 $347 $0 $0001-110-6230 Travel & Training $1,065 $1,802 $7,501 $3,500 $3,500001-110-6331 Motor Vehicle Operation $11,112 $10,302 $10,181 $12,000 $11,000001-110-6332 Motor Vehicle Maint. $4,362 $5,322 $1,596 $4,000 $4,000001-110-6373 Telephone, Radio $7,600 $7,093 $6,896 $7,525 $7,000 ($5400-911 Fees)001-110-6399 Miscellaneous $3,900 $7,911 $4,087 $2,000 $2,000001-110-6406 Investigations $56 $100 $0 $1,000 $1,000 Investigations, interpreter fees, Misc.001-110-6408 Insurance $3,571 $3,500 $3,500 $3,650 $3,500001-110-6419 Technology Services $0 $0 $0 $0 $3,000 Portion of the Catalyst Bill001-110-6499 Contractual Services $496 $3,188 $938 $3,525 $3,500 RMS & Other Police Software001-110-6502 Grant Expenditures $0 $5,829 $0 $0 $2,500001-110-6506 Supplies $2,856 $6,538 $5,160 $3,000 $3,000001-110-6727 Internal Service Fund Expense $16,000 $26,974 $16,500 $17,000 $17,000 Ref Capital Equipment Worksheet

Total Expenditures $424,960 $457,148 $454,000 $452,826 $462,667Revenue vs. Expenditures

GENERAL FUND - FIRE SERVICES Page 19

>>>REVENUES<<< Actual Actual Actual Est. Budget Est. BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

xx-xx-xxxx General Fund Revenues $74,189 $62,250 $32,564 $67,575 $65,585001-150-4450 Grant Revenue $0 $3,500 $0 $0 $0001-150-4475 County Fire Fees $6,000 $47,000 $27,500 $27,500 $28,600001-150-4500 Haw Fire Services $0 $0 $27,666 $2,500 $10,000001-150-4550 Misc. Revenue - Fire $163 $4,493 $3,419 $100 $100001-150-4705 Gifts Received $0 $12,000 $0 $0 $0

Total Revenues $80,352 $129,243 $91,149 $97,675 $104,285

>>>EXPENDITURES<<< Actual Actual Actual Est Budget Est BudgetAccounts Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

001-150-6050 Fire Fees $10,040 $13,870 $18,245 $19,000 $21,000 Increased due to more calls001-150-6199 Work Comp $3,337 $4,000 $5,578 $4,400 $5,500001-150-6210 Dues & Subscriptions $0 $0 $0 $50 $50001-150-6230 Travel & Training $1,320 $2,794 $520 $3,000 $3,000001-150-6310 Building Repair/Maint $0 $0 $79 $1,500 $1,500 New line added001-150-6331 Motor Vehicle Oper. $1,213 $2,218 $2,401 $2,500 $3,000001-150-6332 Motor Vehicle Maint. $6,388 $3,981 $4,802 $5,000 $7,000001-150-6373 Telephone, Radio $2,716 $2,368 $2,688 $3,000 $3,000 911 Fees/Phone/Radio and Pager Repair001-150-6379 Utility Service $3,070 $3,810 $5,152 $4,725 $4,725 75% Fire/25% Amb001-150-6399 Misc Expense $33 $264 $97 $0 $0001-150-6408 Insurance $5,917 $5,800 $6,000 $6,000 $6,000001-150-6413 Pmnts to Other Agency $0 $0 $875 $0 $0 001-150-6419 Technology Services $0 $0 $0 $0 $510 New Line Item - Catalyst IT Expense001-150-6499 Contractual Services $1,051 $1,300 $1,655 $2,500 $3,000001-150-6502 Grant Expense $0 $2,000 $0 $0 $0001-150-6507 Supplies/Misc. $9,650 $25,971 $6,351 $6,000 $6,000001-150-6727 ISF Expense $34,150 $0 $36,706 $40,000 $40,000 *Reference Capital Equip Fund Worksheet

Total Expenditures $78,885 $68,376 $91,149 $97,675 $104,285Bal-Exp vs Rev $1,467 $60,867 $0 $0 $0

GENERAL FUND - AMBULANCE SERVICES Page 20


xx-xx-xxxx General Fund Revenues $34,006 $0 $0 $32,649 $0001-160-4475 Sioux County Contribution $0 $10,000 $10,000 $10,000 $10,000001-160-4511 Ambulance Fees $129,755 $144,543 $215,483 $150,000 $200,000 Increased based on call volume001-160-4551 Amb-Doubtful Accts Rec $4,785 $598 $1,803 $2,500 $2,000001-160-4550 Misc Revenue/Donations $1,060 $0 $3,000 $0 $0001-160-4705 Private Source Donations $25,562 $7,292 $0 $0 $0 Grant Revenue

Total Revenues $195,168 $162,433 $230,286 $195,149 $212,000

>>>EXPENDITURES<<< Actual Actual Actual Est. Budget Est. BudgetAccounts Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

001-160-6010 Salaries $36,506 $41,557 $41,552 $45,000 $46,125 Ambulance Director001-160-6050 Crew Fees $25,570 $27,070 $38,930 $35,000 $42,000 Increased due to number of calls. 001-160-6110 FICA $2,789 $3,135 $3,112 $3,215 $3,529001-160-6130 IPERS $3,494 $4,234 $4,118 $4,165 $4,295 Fringe benefits were budgeted in 112 F001-160-6150 Group/Life Ins $7,900 $8,928 $8,627 $9,073 $10,933 they have been moved to here001-160-6160 Work Comp $1,636 $3,370 $4,278 $3,276 $3,358001-160-6170 Unemployment $100 $124 $175 $95 $33001-160-6230 Travel and Training $4,295 $4,878 $3,535 $5,000 $5,000001-160-6310 Building Repair/Maint $0 $0 $79 $1,500 $1,500 New Line added001-160-6331 Vehicle Operation $3,947 $5,984 $7,631 $5,500 $6,200 Increased due to number of calls. 001-160-6332 Vehicle Maintenance $3,964 $941 $6,148 $5,000 $5,000001-160-6373 Telephone & Radio $4,522 $3,921 $4,549 $4,500 $4,500 911-3672/cell & ph ser/pager servv&rep001-160-6379 Utilities $1,118 $1,270 $1,717 $1,575 $2,000 25% Amb/75% Fire001-160-6399 Miscellaneous Expense $82 $109 $97 $150 $150001-160-6408 Insurance $3,571 $3,500 $3,500 $3,600 $3,600001-160-6419 Tech Service $0 $0 $0 $0 $0001-160-6498 Refunds-AMB $0 $1,249 $1,960 $0 $2,000001-160-6499 Contractual Services $22,784 $20,000 $28,973 $20,000 $20,000001-160-6502 Grant Expenditures $25,562 $7,292 $0 $0 $0 001-160-6506 Supplies/Misc. $7,157 $3,200 $4,362 $4,000 $4,500001-160-6799 ISF Expense $14,500 $0 $30,000 $34,500 $34,500

Total Expenditures $169,497 $140,762 $193,343 $185,149 $199,223

GENERAL FUND - ROADWAY MAINTENANCE PAGE 21


Road Use Tax $324,844 $328,907 $0 $321,048 $300,000 See Special Revenue RUT - Decreased Due to xx-xx-xxxx Property Tax $106,635 $66,936 $140,949 $157,715 $180,894xx-xx-xxxx Transfer in - TIF 1 for Street Imp $0 $0 $50,000 $50,000 $50,000

001-210-4550 Misc Rev $500 $1,154 $580 $1,000 $1,000Total Revenues $431,979 $396,997 $191,529 $529,763 $531,894

**************************************************************************************** ****************** ********************************************************************************* >>>EXPENDITURES<<< Actual Actual Actual Est. Budget Est. BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

001-210-6010 Salaries $81,825 $99,949 $0 $110,302 $93,350 Tim M., Jerad GSalaries -- Part time St Sweeping $0 $0 $0 $8,000 $8,000 includes funds 112 and 110

001-210-6030 Salaries -Seasonal Employees $24,465 $26,748 $0 $30,000 $30,000 includes funds 112 and 110001-210-6040 Overtime $1,587 $3,009 $0 $1,500 $1,500 includes funds 112 and 110001-210-6110 FICA $8,086 $9,658 $6,835 $10,007 $10,055 includes funds 112 and 110001-210-6130 IPERS $7,882 $9,719 $6,664 $9,989 $8,953 includes funds 112 and 110001-210-6150 Group/Life Ins $17,120 $23,917 $17,323 $25,940 $33,345 includes funds 112 and 110001-210-6160 Work Comp $5,715 $7,295 $10,175 $7,938 $6,047001-210-6170 Unemployment $38,140 $51,106 $499 $53,831 $102001-210-6230 Travel and Training $308 $434 $494 $500 $500001-210-6310 Building Maintenance & Repair $0 $0 $1,010 $1,000 $1,000001-210-6331 Motor Vehicle - Oper. $13,636 $15,200 $11,920 $16,000 $11,000 snow fuel has a new line item001-210-6332 Motor Vehicle - Maint. $26,263 $20,896 $26,145 $25,000 $25,000001-210-6379 Utilities $3,637 $3,659 $12,382 $5,000 $5,000001-210-6399 Miscellaneous $547 $1,540 $600 $750 $750001-210-6408 Insurance $6,210 $6,000 $6,300 $6,400 $6,500001-210-6419 Technology Service $0 $0 $0 $0 $510 New Line Item - Catalyst IT Expense001-210-6499 Contractual Services $137,518 $79,749 $1,513 $76,500 $118,125 1.55 per SQY of street - crush concrete - $50,0001-210-6507 Supplies and Minor Equip. $44,493 $36,351 $25,546 $40,000 $30,000001-210-6727 ISF Expense (equipment) $1,000 $0 $32,500 $104,580 $104,580 Equipment Replacement was underfunded001-210-6799 Capital Outlay-Project $23,107 $10,774 $14,774 $10,000 $0001-250-6331 Motor vehicle operation $0 $0 $163 $7,400 $7,000001-250-6040 Overtime & Fringe Snow Removal $18,824 $20,922 $11,244 $17,000 $17,000 includes funds 112 and 110001-250-6499 Contract Serv. Snow & Ice $7,929 $4,625 $2,853 $9,000 $9,000001-250-6507 Supplies - Sand & Salt & Chloride $2,490 $16,035 $2,589 $6,000 $6,000


Revenue vs. Expenditures ($38,803) ($50,589) $0 ($52,874) ($1,423)Note 1. Spending of Road Use Tax Funds must be in accordance with Iowa Statutes 312.6

Note 2. Capital Equipment and Capital Building Funds Costs have been directly transferred from the Road Use Tax Fund.

GENERAL FUND - LIBRARY BOARD Page 22

>>>REVENUES<<< Actual Actual Actual Est Budget Est BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notesxx-xx-xxxx Property Taxes - Library $160,115 $150,972 $165,359 $127,728 $146,022

001-410-4435 State Aid Enrich Iowa $1,832 $2,956 $2,848 $2,500 $2,000001-410-4440 Library Grants $0 $0 $18,429 $0 $0001-410-4465 County Appropriation $31,366 $32,000 $33,061 $33,000 $33,000001-410-4550 Library Service - Ireton $1,200 $1,200 $1,200 $1,200 $1,200

001-410-4705 Misc. Revenues-Gifts $0 $4,500 $0 $1,000 $1,000001-410-4780 Fines and Fees, Misc. Rev $3,963 $2,425 $1,982 $4,000 $4,000008-410-4300 Interest - Gregg, Vipond, White $3,196 $2,383 $1,848 $2,500 $2,500 Dedicated rev for library

Total Revenues $201,672 $196,436 $224,727 $171,928 $189,722

*********************************************************************************************************************************************************

>>>EXPENDITURES<<< Actual Actual Actual Est Budget Est BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

001-410-6010 Salaries $80,089 $82,921 $86,816 $97,000 $82,744001-410-6110 FICA $6,067 $6,284 $6,473 $0 $6,330 Used to be in 112 Fund; now here001-410-6130 IPERS $7,066 $7,748 $7,522 $0 $7,812 Used to be in 112 Fund; now here001-410-6150 Group/Life Ins $9,014 $8,928 $8,507 $0 $22,413 Used to be in 112 Fund; now here001-410-6160 Work Comp $864 $735 $861 $617 $550001-410-6170 Unemployment $198 $246 $443 $236 $73001-410-6181 Misc. Personal Services $90 $190 $0 $0 $0 001-410-6210 Dues and Memberships $409 $395 $367 $50 $50001-410-6230 Travel & Training $1,167 $2,473 $2,403 $1,725 $1,200001-410-6310 Building/Grounds Maintenance $6,810 $9,587 $8,894 $6,500 $6,500001-410-6340 Equipment Repair $4,060 $4,921 $34,568 $6,000 $6,000001-410-6373 Telephone $1,129 $1,041 $1,045 $1,150 $1,000001-410-6376 Internet $1,000 $925 $325 $550 $500001-410-6377 Electronic Databases Expense $4,212 $4,653 $5,895 $2,500 $2,500001-410-6379 Utility Service $5,670 $6,163 $7,587 $9,400 $9,400001-410-6399 Misc. Expenses $9,643 $6,839 $8,145 $4,500 $4,000001-410-6402 Advertising $999 $1,264 $1,158 $900 $600

001-410-6408 Insurance $4,795 $4,700 $4,800 $4,800 $4,800 Page 23 001-410-6502 Grant Expenditures $9,786 $4,500 $0 $0 $0001-410-6506 Office Supplies $4,520 $6,414 $5,600 $2,500 $2,500001-410-6507 Building Supplies $1,651 $1,677 $3,183 $1,000 $1,000001-410-6508 Postage $1,470 $1,488 $876 $500 $250001-410-6512 Books $23,432 $21,598 $19,156 $20,600 $20,000001-410-6513 Periodicals $1,984 $2,354 $2,894 $2,200 $2,000001-410-6514 Audio Visual $4,699 $6,009 $5,361 $5,500 $5,000001-410-6727 ISF Expense $0 $0 $0 $1,200 $0001-410-6799 Capital Outlay $7,652 $0 $0 $0 $0


Revenue vs Expenditures $3,196 $2,383 $1,848 $2,500 $2,500 ======= ======= ======= ======= =======

Note 1: Other expenditures for the Library from Trust Funds or Gift Donation Funds are shown on page 32.

GENERAL FUND (+Misc. Revenues) - RECREATION PROGRAMS Page 24 (Recreation - General Activities/Summer Recreation/Swimming Pool)

>>>REVENUES<<< Actual Actual Actual Est Budget Est BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

xx-xx-xxxx General Fund Revenues $67,702 $59,692 $91,862 $59,921 $62,800001-442-4516 Pool Admission Fees $11,162 $14,436 $10,755 $13,000 $13,000 Increased Admission Fee001-442-4517 Swimming Pool Lessons/TNG $650 $1,245 $240 $1,500 $1,000xxx-xxx-xxxx Misc $0 $1,654 $0 $0 $0001-440-4515 Activity Fees $2,564 $2,620 $0 $2,500 $2,500001-444-4310 Comm Center/Mtg Rms Rent $7,550 $8,675 $14,925 $15,000 $10,000 001-910-4830.2 Transfer Capital Improvement Fun $0 $67,409 $0 $0 $0

Total Revenues $89,628 $155,731 $117,782 $91,921 $89,300

****************************************************************************************************************************************************************************GENERAL ACTIVITIES >>>EXPENDITURES<<< Actual Actual Actual Est. Budget Est. Budget

Account Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes001-440-6010 Salaries $500 $0 $0 $0 $0001-440-6110 Fringe Benefits $48 $0 $0 $0 $0001-440-6379 Utilities $120 $138 $853 $1,300 $1,000001-440-6399 Miscellaneous $260 $0 $0 $100 $0001-440-6402 Advertising $160 $0 $0 $0 $0001-440-6408 Insurance $1,734 $1,700 $1,700 $1,700 $1,700001-440-6418 Sales Tax Expense $163 $165 ($5) $200 $0001-440-6421 Activities/Programs $0 $0 $0 $300 $0001-440-6499 Contractual Services $0 $0 $1,130 $1,000 $0001-440-6506 Supplies $105 $6 $0 $100 $0001-440-6799 Capital Outlay $0 $0 $0 $0 $0

Sub-Total Expenditures $3,090 $2,009 $3,678 $4,700 $2,700

SUMMER RECREATION - Little League (baseball/softball) Tennis , Golf Page 25 >>>EXPENDITURES<<< Actual Actual Actual Est. Budget Est. Budget

Account Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes001-441-6010 Salaries $12,095 $11,750 $4,000 $12,300 $12,500 Director & 3 Staff 001-441-6110 FICA $925 $899 $612 $1,636 $956

001-441-6160 Work Comp $0 $734 $1,024 $0 $669001-441-6170 Unemployment $0 $19 $28 $0 $13001-441-6499 Contractual Services $690 $450 $1,080 $1,000 $1,000 Umpires, tournament fees001-441-6507 Supplies $2,570 $1,635 $403 $500 $500


SWIMMING POOL >>>EXPENDITURES<<< Actual Actual Actual Est. Budget Est. Budget

Account Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes001-442-6010 Salaries-Operation $31,169 $29,169 $30,604 $33,985 $31,000 Mgr/Asst Mgr/5 Lifeguards001-442-6110 FICA $2,392 $2,241 $2,359 $3,000 $2,372 001-442-6160 Work Comp $1,147 $2,140 $2,984 $1,800 $1,659001-442-6170 Unemployment $65 $86 $199 $200 $31001-442-6379 Utilities $6,662 $8,669 $13,133 $11,700 $12,000001-442-6399 Misc $1,370 $645 $1,140 $200 $1,000 001-442-6408 Insurance $4,747 $4,500 $4,700 $4,700 $4,700001-442-6418 Sales Tax Expense $715 $916 $331 $600 $600001-442-6499 Contractual Services $1,068 $1,290 $1,391 $1,100 $1,100 lifeguard training classes001-442-6506 Operation Supplies (Gas) $16,509 $19,916 $14,214 $10,000 $12,000001-442-6507 Maintenance Supplies (Manager) $1,914 $1,254 $1,127 $2,000 $2,000001-442-6799 Capital Outlay $2,500 $67,409 $34,775 $2,500 $2,500



GENERAL FUND - GENERAL PROGRAMS Page 26 (Civil Defense/Flood Control/Animal Control/Historical Buildings/ City Beautification/Youth Programs/Elections/Cemetery/Senior Citizens)

>>>REVENUES<<< Actual Actual Actual Est Budget Est BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

xx-xx-xxxx General Fund Revenues $91,061 $69,524 $94,025 $85,366 $75,071001-421-4705 Donations Calliope $50 $0 $0 $0 $0001-450-4514 Cemetery Grave Fees $13,750 $13,850 $13,350 $18,000 $18,000001-450-4740 Cemetery Lot Sales $3,315 $7,650 $11,970 $10,000 $10,000

Total Revenues $108,176 $91,024 $119,345 $113,366 $103,071

********************************************************************************************************************************** *****************************************

>>>EXPENDITURES<<< Actual Actual Actual Est Budget Est BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

STORM SPOTTERS001-130-6499 Contractual Services $431 $380 $376 $500 $500001-130-6507 Supplies $0 $201 $59 $500 $500

Sub-Total Expenditures $431 $581 $435 $1,000 $1,000

FLOOD CONTROL001-140-6507 Supplies $0 $7,769 $0 $0 $0001-140-6799 Capital Outlay $0 $0 $1,610 $0 $0 FY20 will have 60k for Vanderwindt/koopman

Sub-Total Expenditures $0 $7,769 $1,610 $0 $0

STREET LIGHTS001-230-6379 Street Light - Utilities $3,310 $5,733 $17,574 $16,000 $16,000001-230-6507 Street Light - Supplies $2,586 $13,683 $0 $1,500 $1,000

Sub-Total Expenditures $5,896 $19,416 $17,574 $17,500 $17,000 removal of lights & change to LED's

ANIMAL CONTROL001-190-6507 Sub-Total Expenditures $2,792 $1,124 $370 $4,000 $2,000

BIG SIOUX RIVER VALLEY HISTORICAL SOCIETY Page 27 (Combination of Historical House and Calliope Village)001-420-6379 Utilities $1,072 $1,171 $1,474 $1,975 $1,975 Historical House/ Old City Hall001-420-6408 Insurance $357 $400 $400 $400 $400001-420-6799 Capital Project $0 $0 $0 $4,000 $0 No Funding Needed Per BSRVHS001-421-6499 Contribution to BSRVHS $449 $356 $5,278 $3,000 $0 No Funding Needed Per BSRVHS001-421-6379 Utilities $384 $541 $1,751 $1,000 $1,000001-421-6507 Supplies $0 $0 $0 $0 $0


YOUTH PROGRAMS001-499-6413 Sub-Total Expenditures $500 $500 $500 $500 $500 Haw Area Arts Council Donation

ELECTIONS001-630-6413 Sub-Total Expenditures $2,272 $0 $923 $0 $2,500

CEMETERY001-450-6010 Salaries $27,392 $24,667 $24,936 $25,938 $28,580 Tim Ericson 58%001-450-6030 Salaries - Seasonal $14,490 $13,298 $22,353 $15,000 $14,600001-450-6040 Salaries - Overtime $0 $0 $0 $0 $0001-450-6110 FICA $2,903 $2,617 $3,359 $4,050 $4,252001-450-6130 IPERS $2,467 $2,286 $2,354 $2,449 $2,698 Employee Benefits were paid under Special R001-450-6150 Group/Life INS $13,039 $10,759 $11,266 $10,565 $6,341 until mid year FY20. Now they are all001-450-6160 Work Comp $0 $1,982 $3,054 $2,775 $804 in their individual accounts001-450-6170 Unemployment Ins $0 $64 $276 $136 $46001-450-6331 Motor Vehicle Oper. $3,516 $3,763 $3,284 $4,000 $4,000001-450-6332 Motor Vehicle Maint. $2,010 $379 $930 $2,000 $2,000001-450-6408 Insurance $1,920 $1,750 $2,100 $2,000 $2,000001-450-6499 Contractual Services $1,206 $428 $2,065 $1,500 $1,000001-450-6507 Supplies $3,265 $4,565 $4,053 $4,500 $4,500001-450-6727 Capital Equipment Fund $4,750 $300 $9,000 $5,625 $5,875 Reference Capital Equipment Worksheet

Sub-Total Expenditures $76,958 $66,858 $89,030 $80,538 $76,696Capital EquipmentMower 7,500.00$


GENERAL FUND - GENERAL PROGRAMS Page 28 (Senior Citizens/Economic Development/Golf Course/Parks & Playgrounds)

>>>REVENUES<<< Actual Actual Est Budget Est Budget Est BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notesxx-xx-xxxx General Fund Revenues $130,465 $89,810 $243,063 $145,578 $200,065

001-430-4518 Camping Fees/Shelter House $5,905 $7,385 $16,363 $15,000 $15,000 001-430-4440 Park Board - Grant/Donations $0 $0 $640 $0 $0001-440-4510 RIDES Charges/Donations $2,000 $2,000 $0 $0 $0001-910-4831 TIF Transfer In - Ec Dev $0 $0 $0 $60,000 $60,000 Economic Development

Total Revenues $138,370 $99,195 $260,066 $220,578 $275,065

********************************************************************************************************************************** ***************************************** >>>EXPENDITURES<<< Actual Actual Actual Est Budget Est Budget

Account Categories 17/18 18/19 19/20 20/21 21/22 Budget NotesSENIOR CITIZENS001-460-6050 Fees in Lieu of Rent $3,000 $3,000 $3,000 $3,000 $3,000001-460-6378 Utilities - Hospital Aux $0 $0 $0 $0 $0 001-460-6379 Utilities - Senior Center $1,195 $2,469 $4,270 $4,100 $4,100001-460-6499 Contractual Services $8,335 $8,240 $8,000 $8,000 $8,000 Rides Bus001-460-6507 Supplies/Misc. $0 $0 $0 $0 $3,500 Donation to Habitat for Humanity

Sub-Total Expenditures $12,530 $13,709 $15,270 $15,100 $18,600COMMUNITY & ECONOMIC DEVELOPMENT001-520-6010 Salaries $0 $3,750 $65,000 $66,872 $68,554 Larry Cope001-520-6110 FICA $0 $261 $4,585 $0 $5,244 Employee Benefits were paid under Special R001-520-6130 IPERS $0 $354 $6,726 $0 $6,471 until mid year FY20. Now they are all001-520-6150 Group/Life Ins $0 $1,550 $18,760 $0 $22,413 in their individual accounts001-520-6160 Work Comp $0 $0 $221 $167 $172001-520-6170 Unemployment $0 $0 $0 $95 $33001-520-6210 Dues and Subscriptions $0 $2,600 $1,658 $3,000 $3,000 NWID & PDI001-520-6230 Travel & Training $0 $10 $707 $3,000 $3,000 Economic Development001-*520-6399 Misc/Longevity $0 $0 $85 $0 $100001-520-6402 Marketing /Advertising $2,910 $2,290 $5,871 $15,000 $15,000 Transferred in from TIF001-520-6490 Contractual Services-Other $4,030 $0 $6,386 $3,300 $2,430 Eisma Rebate001-520-6499 Contractual Services-Chamber $30,000 $30,000 $30,000 $27,000 $24,000 Chamber Contribution001-520-6502 Grant Expenditures $0 $0 $0 $0 $0001-520-6507 Supplies $0 $1,215 $735 $1,000 $1,000 Economic Development001-520-6798 Capital Expenditures $0 $0 $0 $0


GOLF COURSE Page 29001-443-6408 Insurance $816 $800 $800 $800 $800001-443-6499 Contractual Services $10,000 $10,000 $10,000 $10,000 $10,000 Pymt to Golf Course for Operating Ex.001-443-6507 Supplies $43,952 $809 $514 $500 $500001-443-6727 Capital Equipment Fund $0 $0 $35,500 $0 $53,450 Golf Course Mower


COMMUNITY CENTER001-444-6498 Comm Center Refunds $675 $1,375 $0 $500 $500001-444-6507 Comm Center Op Ex/Supplies $10,205 $8,043 $4,063 $8,000 $8,000

$10,880 $9,418 $4,063 $8,500 $8,500 HELIPAD001-280-6408 Insurance $1,717 $1,717 $1,720 $0 $0 Moved Insurance to the Hospital001-280-6507 Supplies $0 $840 $780 $0 $0

Sub-Total Expenditures $1,717 $2,557 $2,500 $0 $0

PARKS & PLAYGROUNDS001-430-6010 Salaries $11,452 $11,678 $14,814 $13,000 $13,000001-430-6110 FICA $876 $893 $1,133 $0 $949 Employee Benefits were paid under Special R001-430-6160 Work Comp $0 $0 $23 $0 $537 until mid year FY20. Now they are all001-430-6170 Unemployment $0 $0 $165 $0 $12 in their individual accounts001-430-6332 Vehicle Maintenance $0 $0 $174 $0 $0001-430-6379 Utility Service $3,847 $3,629 $6,600 $6,850 $6,850001-430-6408 Insurance $2,143 $2,100 $2,200 $2,200 $2,200001-430-6495 Refunds $0 $0 $90 $0 $0001-430-6499 Contractual Services $830 $284 $1,525 $1,000 $1,000001-430-6507 Supplies/Misc. $10,867 $4,843 $4,869 $4,000 $4,000001-910-6910 Capital Equipment Fund $0 $0 $0 $1,750 $1,750 Reference Capital Equipment Worksheet001-430-6799 Capital Outlay $2,400 $5,233 $23,155 $13,000 $10,000 Mulch, Enclosed shelter, grills




Transfer-in Fire $1,500 $0 $0 $0 $0312-910-4830 Transfer-in General Administration $3,000 $0 $10,000 $10,000 $10,000

Transfer-in Golf Course $250 $0 $0 $0 $0Transfer-in Swimming Pool $500 $0 $0 $0 $0Transfer-in Library $0 $0 $0 $0 $0Misc. Revenue (Rebate-Library Proj) $0 $0 $0 $0 $0Interest/Misc. Revenues $500 $0 $0 $0 $0Total Revenues $5,750 $0 $10,000 $10,000 $10,000

>>>EXPENDITURES<<< Actual Actual Actual Est. Budget Est. BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22

312-160-6799 Amb/Fire Hall Expense $0 $0 $9,450 $0 $0 Budget Notes312-620-6799 City Hall Expense $0 $0 $51,716 $0 $0312-910-6910 Transfers out $0 $0 $0 $0 $0

Total Expenditures $0 $0 $61,166 $0 $0

Revenue vs. Expenditures $5,750 $0 ($51,166) $10,000 $10,000

======= ======= ======= ======= =======

GENERAL FUND - CAPITAL FACILITY MAINTENCE FUND

Est.


601-810-4501 Sales - Residential $282,419 $263,203 $271,742 $285,000 $340,000 new rates601-810-4502 Sales - Commercial $53,642 $50,400 $44,452 $58,000 $60,000 new rates601-810-4503 Sales - Industrial $11,125 $11,439 $13,190 $15,000 $20,000 new rates601-810-4504 Sales - Public Authority $9,553 $7,027 $6,386 $11,000 $12,000 new rates601-810-4505 Sales - Interdepartmental $9,926 $12,737 $12,447 $12,000 $18,000 new rates601-810-4540 Service Charges $267 $350 $1,207 $1,000 $50601-810-4541 Penalty/Late Charges $294 $284 $316 $300 $300601-810-4550 Misc. Revenues $8,108 $5,001 $9,432 $2,500 $3,000601-810-4551 Doubtful Accts Recovered $410 $9 $28 $0 $0601-810-4560 Sales Tax $24,223 $377 $0 $4,600 $0 Partial tax went to water exercise601-810-4560 Water Exercise Tax $0 $18,492 $18,234 $22,000 $26,400 new line item601-810-4750 Merchandise Sales $0 $0 $0 $0 $0601-910-4830 Tran.-In Other $0 $0 $0 $0 $0

Total Revenues $399,967 $369,319 $377,434 $411,400 $479,750

**********************************************************************************************************************************************************************************Est.


601-810-6010 Salaries $51,593 $55,464 $81,091 $85,711 $83,504 Al Mace, 16% GUA(Travis, Amber, Tim)601-810-6040 Overtime $8,357 $9,993 $9,536 $9,890 $10,000601-810-6110 FICA $4,168 $4,601 $6,382 $5,347 $7,153601-810-6130 IPERS $5,213 $6,172 $8,559 $6,598 $8,827601-810-6150 Group/Life Ins $17,816 $17,156 $22,852 $18,216 $30,320601-810-6160 Work Com $2,119 $3,425 $5,583 $4,004 $4,407601-810-6170 Unemployment $145 $149 $307 $95 $45 Al Mace, 16% GUA(Travis, Amber, Tim)601-810-6210 Dues and Subscriptions $1,463 $1,870 $1,949 $1,800 $1,800601-810-6230 Travel and Training $2,467 $260 $1,643 $1,500 $1,500 Logan training for CEU601-810-6310 Building Maintenance & Repair $0 $0 $5,221 $5,000 $2,500 new line item last year601-810-6331 Motor Vehicle Operation $2,318 $2,425 $2,307 $3,100 $3,100601-810-6332 Motor Vehicle Maintenance $1,256 $1,144 $1,258 $1,750 $1,750601-810-6371 Power for Wells $13,477 $13,835 $31,780 $25,000 $28,000 new commercial rate601-810-6379 Utility Service $0 $0 $1,964 $2,000 $2,000 new line due to split of admin

ENTERPRISE FUND - WATER UTILITY

810-6399 Miscellaneous(Refunds) $513 $2,121 $592 $900 $900601-810-6402 Adv & Legal Publications $0 $0 $76 $350 $350 new line due to split of admin601-810-6408 Insurance $7,142 $7,000 $8,092 $8,100 $8,200601-810-6418 Sales Tax $24,259 $20,351 $19,687 $22,800 $27,000 Pass Thru Cost601-810-6419 Technology Services $0 $0 $0 $0 $510601-810-6490 Legislative Administration $8,938 $0 $9,099 $9,761 $10,363 Reference Legislative Admin.601-810-6491 General Administration $30,612 $0 $38,393 $42,924 $42,998 Reference General Adm.wrksht601-810-6492 General Utility Admin. $43,566 $0 $0 $0 $0 Removed Fund601-810-6495 Water Refunds $2,022 $37 $20 $0 $0601-810-6499 Contractual Services $3,660 $3,983 $20,794 $4,200 $34,500 Added in Maintenance Plan for Large W601-810-6506 Billing Supplies $0 $0 $247 $250 $250 new line due to split of admin601-810-6507 Supplies $24,741 $28,066 $50,480 $54,100 $55,000 added misc plant equipment601-810-6508 Postage $0 $0 $38 $1,300 $500 new line due to split of admin601-810-6727 ISF Expense $4,667 $0 $4,969 $8,324 $8,824 *Reference Capital Equip. Fund601-810-6799 Capital Outlay Projects $192,701 $63,397 $50,269 $40,000 $39,600 *See List Below601-910-6910 Trans Out-PW Bldg Replace $7,000 $0 $0 $0 $0601-910-6910 Transfers Out $0 $87,616 $0 $0 $0 To General Fund Total Expenditures $460,213 $329,065 $383,188 $363,020 $413,901

Revenue versus Exp. ($60,246) $40,254 ($5,754) $48,380 $65,849

======== ======== ======== ======== ========

Capital Outlay Projects Est. CostHydrant replacement $6,0001 Well Rehabs $12,0003 main line valves cut in $18,000Auto valve control board $1,000Chlorine scale $2,600

$39,600 TOTAL

Capital Equipment

ENTERPRISE FUND - SANITARY SEWER UTILITY Page 49Est.

>>>REVENUES<<< Actual Actual Actual Budget BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

610-815-4501 Sales - Residential $251,222 $290,635 $461,898 $528,000 $530,000610-815-4502 Sales - Commercial $28,565 $35,850 $58,546 $65,000 $65,000610-815-4503 Sales - Industrial $5,427 $7,059 $14,204 $14,000 $15,000610-815-4504 Sales - Public Authority $3,979 $4,062 $7,280 $13,500 $13,000610-815-4505 Sales - Interdepartmental $1,198 $2,940 $6,448 $7,200 $7,200610-815-4510 Sales of Special Sewer Systems $4,950 $4,510 $18,218 $6,000 $9,000 price increase for materials610-815-4541 Penalty/Late Fees $276 $303 $543 $300 $300610-815-4550 Misc. Revenues $0 $93 $0 $100 $100610-815-4551 Doubtful Accounts Recovered $178 $10 $13 $100 $100610-815-4560 Sales Tax $2,340 $2,866 $4,950 $5,600 $5,800610-910-4831 Transfer In-TIF A Motel Proj Loan $18,979 $18,979 $18,979 $0 $0 Motel Project Loan Paid Off FY20610-910-4830 Transfer In $0 $0 $0 $0 $0

Total Revenues $317,114 $367,306 $591,079 $639,800 $645,500


610-815-6010 Salaries - Sanitary Sewers $41,646 $35,660 $65,970 $73,231 $72,997 Logan; 15% GUA (Travis,Amber,Tim)610-815-6040 Overtime $3,974 $8,691 $11,622 $7,776 $8,500610-815-6110 Fringe Benefits $26,168 $38,064 $35,708 $39,727 $45,934 Logan; 15% GUA (Travis,Amber,Tim)610-815-6210 Dues and Subscriptions $293 $1,112 $274 $800 $900610-815-6230 Travel & Training $702 $1,588 $205 $2,000 $2,000 Logan training610-815-6310 Building Maintenance/repair $0 $0 $1,741 $5,000 $2,500 new line item610-815-6331 Motor Vehicle - Operation $1,645 $1,457 $1,130 $2,000 $2,000610-815-6332 Motor Vehicle - Maintenance $1,258 $1,224 $811 $2,700 $2,500610-815-6379 Utility Service $36,067 $39,859 $74,987 $78,000 $48,000 $30,000 savings WWTP project610-815-6399 Miscellaneous/Refunds $533 $1,176 $550 $500 $500

815-6402 Adv & Legal Publications $0 $0 $155 $350 $250 new line from admin split610-815-6408 Insurance $7,387 $6,750 $8,092 $8,100 $8,200610-815-6418 Sales Tax Expense $2,391 $3,039 $5,199 $5,600 $5,800610-815-6419 Technology Services $0 $0 $0 $0 $510610-815-6490 Legislative Administration $8,938 $0 $9,099 $10,363 $10,363 Reference Legislative Admin.wrksht610-815-6491 General Administration $30,612 $0 $38,393 $42,924 $42,998 Reference General Administration wrksht610-815-6492 General Utility Admin. $43,566 $0 $0 $0 $0 Removed Fund610-815-6495 Sewer Refunds $0 $0 $0 $0 $0610-815-6499 Contractual Services $18,967 $19,372 $22,080 $22,000 $24,000 increased testing costs / sludge hauling610-815-6506 Billing Supplies $0 $0 $247 $200 $200 new line from admin split610-815-6507 Supplies $35,156 $32,141 $33,917 $42,000 $42,000 Added some yearly supplies from previo610-815-6508 Postage $0 $0 $38 $1,300 $500 new line from admin split610-815-6727 ISF Expense $6,667 $0 $6,969 $6,619 $6,619 *Reference Capital Equip. Fund610-815-6799 Capital Outlay- Projects $32,364 $0 $87,727 $66,500 $52,300 See List Below610-815-6801 Principle Payment $0 $0 $0 $145,000 $145,000 SRF Loan610-815-6851 Interest Payment $0 $0 $15,222 $67,400 $67,400 (41,121as interest; 7,833 as SRF Fees)610-815-6899 Bond Fees $0 $0 $0 $8,400 $0610-910-6910 Transfers Out $0 $86,814 $0 $0 $0 610-910-6910 Trans Out-PW Bldg Replace $7,000 $0 $0 $0 $0


Revenue versus Exp. $11,780 $90,360 $170,943 $1,310 $53,529

======== ======== ======== ======== ========

Capital Outlay Projects Est. Costblower building $10,0002-E-1 core $5,000lift pump $6,000trash pump $2,000Clean Sewers $25,000UV maintenance $4,300

$52,300 Total

>>>REVENUES<<< Actual Actual Actual Est.Budget Est.BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

630-710-4820 Communication Payments $145,354 $145,354 $145,354 $145,354 $145,354630-820-4300 Interest $0 $0 $0 $0 $0630-820-4501 Sales - Residential $1,061,266 $1,107,209 $1,089,162 $1,100,000 $1,100,000630-820-4502 Sales - Commercial $479,245 $490,824 $486,059 $490,000 $490,000630-820-4503 Sales - Industrial $395,776 $395,823 $410,636 $440,000 $440,000630-820-4504 Sales - Public Authority $87,937 $107,208 $111,329 $120,000 $120,000630-820-4505 Sales - Interdepartmental $152,126 $167,629 $261,548 $270,000 $240,000 WWTP savings630-820-4506 Sales-Wind Energy $450 $349 $345 $400 $400630-820-4540 Service Charges $16,740 $15,915 $16,242 $18,000 $18,000630-820-4541 Penalty Chgs/Late Fees $2,963 $2,862 $3,084 $4,000 $4,000630-820-4550 Misc.Revenues $5,354 $4,904 $4,473 $3,000 $3,000 less copper and transformers to sell630-820-4551 Doubtful Accounts Rec. $454 $46 $16 $500 $500630-820-4552 MRES Energy Eff Rebates $3,305 $2,120 $1,895 $10,000 $10,000630-820-4560 Sales Tax $58,148 $58,520 $59,299 $68,000 $63,000630-820-4750 Merchandise Sales $0 $0 $0 $0 $0630-820-4810 Sale of Vehicles $0 $0 $19,500 $0 $0630-910-4830 Transfer In $0 $0 $0 $0 $0630-910-4831 Transfer In-Repay TIF Adv $3,392 $0 $0 $90,000 $90,000 Downtown Improvement Loan

Total Revenues $2,412,510 $2,498,764 $2,608,942 $2,759,254 $2,724,254 ****************************************************************************** ******************************************************************************************************************************************** >>>EXPENDITURES<<< Actual Actual Actual Est.Budget Est.Budget

Account Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes630-820-6010 Salaries - Distribution $152,586 $93,323 $147,306 $164,688 $161,269 Jay, Alex, 33% GUA(Travis, Amber, Tim630-820-6040 Overtime $1,939 $2,410 $2,992 $3,713 $2,000630-820-6110 Fringe Benefits $74,549 $46,957 $81,759 $84,968 $93,865 Jay, Alex, 33% GUA(Travis, Amber, Tim630-820-6181 Uniform Item $2,926 $2,841 $2,881 $2,500 $3,000 New employee630-820-6210 MRES / IAMU Dues $6,620 $6,764 $6,927 $7,000 $7,000630-820-6230 Travel & Training $4,204 $4,528 $2,449 $5,000 $5,000 Alex apprenticeship program630-820-6310 Building Maint & Repair $0 $0 $510 $4,000 $3,000 new line item for better tracking630-820-6331 Motor Vehicle Operation $7,357 $7,122 $6,601 $8,000 $8,000630-820-6332 Motor Vehicle Maintenance $21,675 $7,823 $4,499 $6,000 $6,000630-820-6379 Utility Service $0 $0 $8,849 $4,000 $5,000 new line from split admin630-820-6399 Misc.Exp $5,038 $9,955 $4,272 $7,000 $7,000630-820-6402 Adv & Legal Publications $0 $0 $161 $700 $700 new line from split admin630-820-6408 Insurance $18,183 $19,000 $20,221 $21,000 $21,500

ENTERPRISE FUND - ELECTRIC UTILITY

>>>EXPENDITURES CONTINUED<<< Page 52630-820-6418 Sales Tax $62,492 $62,151 $64,527 $68,000 $68,000630-820-6419 Technology Services $0 $0 $0 $0 $900630-820-6490 Legislative Administration $8,938 $0 $9,099 $9,761 $10,363 Legislative Administration630-820-6491 General Administration $45,917 $0 $57,589 $58,562 $64,496 General Administration630-820-6492 General Utility Admin. $89,855 $0 $0 $0 $0 Removed Fund630-820-6495 Refunds/Reimb. $5,094 $1,789 $2,360 $3,000 $3,000630-820-6496 MRES Energy Rebates $2,463 $2,772 $3,068 $10,000 $10,000630-820-6499 Contractual Services $13,444 $6,216 $13,989 $10,000 $20,000 breaker maintenance every 10yr630-820-6506 Billing Supplies $0 $0 $509 $400 $400 new line from split admin630-820-6507 Supplies $25,044 $27,359 $46,481 $55,000 $55,000630-820-6508 Postage $0 $0 $78 $2,700 $1,000 new line from split admin630-820-6602 Purchased Power - WAPA $592,562 $537,937 $536,067 $550,000 $550,000630-820-6603 Supplemental Power $388,559 $367,991 $342,256 $350,000 $350,000630-820-6604 Transmission Charge $78,813 $71,703 $76,001 $85,000 $75,000 WAPA savings630-820-6727 ISF Expense $11,417 $0 $12,041 $41,486 $44,486630-820-6799 Capital Outlay - Equipment (&Proj) $24,229 $150,562 $53,304 $60,000 $260,000 see below630-820-6801 Principal Payments $255,000 $275,000 $345,000 $380,000 $380,000 Payment On Three Electric Bonds630-820-6851 Interest Payments $179,095 $146,773 $198,331 $225,238 $225,230 Interest on three electric bonds630-820-6899 Bond Fees $1,850 $1,000 $1,200 $0 $1,200630-910-6910 Transfers Out $210,000 $322,302 $948,000 $250,000 $250,000 to General Fund630-910-6910 Trans Out-PW Bldg Replace $0 $0 $0 $10,000 $10,000

Total Expenditures $2,289,849 $2,174,276 $2,999,327 $2,487,715 $2,702,409

Rev versus Exp. $122,661 $324,488 ($390,385) $271,539 $21,845

CAPITAL OUTLAY-EQUIPMENT & PROJECTSAMI 260,000.00$ (projects)

260,000.00$ TotalCapital Equipment

-$ Total

ELECTRIC REVOLVING LOAN FUND Page 53

>>>REVENUES<<< Actual Actual Actual Est.Budget Est.BudgetAccount Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes

150-520-4300 RLF- Bank Interest $3,101 $6,094 $4,516 $0 $2,000150-520-4821 RLF-Loan Repmnts (B.S.Emb/Saldana/Browder) $18,780 $14,528 $12,485 $14,658 $38,738168-520-4821 RBEG Prin. Loan Repmnts (Inweave/Depot) $9,956 $9,956 $0 $0 $0168-520-4822 RBEG Int. Loan Repmnts (Inweave/Depot) $351 $351 $0 $0 $0831-520-4710 RLF-Prin. Loan Repmnt (WeeCare) $12,150 $12,516 $12,891 $13,284 $13,515831-950-4300 RLF-Int.Loan Repmnt (WeeCare) $1,756 $1,390 $1,014 $622 $218

Total Revenues $44,338 $43,445 $30,906 $27,942 $54,253 ****************************************************************************** ********************************************************************************************************************************************


640-825-4300 Interest $0 $0 $0 $0 $0640-825-4501 Sales - Residential $643,720 $661,383 $611,310 $640,000 $640,000640-825-4502 Sales - Commercial $171,196 $166,152 $151,872 $170,000 $170,000640-825-4503 Sales - Industrial $124,265 $124,800 $143,134 $110,000 $110,000640-825-4504 Sales - Public Authority $58,276 $52,069 $45,248 $44,000 $44,000640-825-4505 Sales - Interdepartmental $65,683 $66,395 $52,327 $55,000 $60,000640-825-4540 Service Charges $25 $50 $130 $300 $300640-825-4541 Penalty Chgs/Late Fees $761 $721 $600 $1,000 $1,000640-825-4550 Misc Revenue $2,683 $3,844 $5,171 $9,000 $9,000 PEFA Rebate640-825-4551 Doubtful Accounts Rec. $322 $90 $49 $100 $100640-825-4560 Sales Tax $22,398 $21,280 $19,959 $21,000 $21,000640-825-4750 Merchandise Sales $0 $0 $582 $0640-910-4830 Transfer-In - Gas Plant Fund $0 $0 $0 $0

Total Revenues $1,089,329 $1,096,785 $1,030,382 $1,050,400 $1,055,400

******************************************************************************************************************************************************


640-710-6801 Principal & Interest Payment - E $0640-825-6010 Salaries $70,799 $70,475 $120,759 $133,488 $155,912 Brian, Mike, 33% GUA(Travis, Amber, Tim640-825-6040 Overtime $4,180 $3,777 $5,778 $5,340 $5,500640-825-6110 Fringe Benefits $26,666 $28,051 $55,594 $55,014 $70,950 Brian, Mike, 33% GUA(Travis, Amber, Tim640-825-6210 Dues and Subscriptions $4,252 $3,629 $3,416 $4,000 $4,000640-825-6230 Travel and Training $4,083 $4,896 $4,043 $5,500 $5,500 New gas qualifications training increase640-825-6310 Building Maint & Repair $0 $0 $828 $2,000 $2,000 new line item for better tracking640-825-6331 Motor Vehicle Operation $2,186 $2,369 $2,843 $3,600 $3,600640-825-6332 MT Vech/Equip Main $2,718 $2,586 $887 $2,500 $2,500640-825-6379 Utility Service $0 $0 $4,050 $4,000 $4,000 new line from split admin640-825-6399 Misc./Refunds $2,122 $5,826 $8,634 $3,500 $3,500640-825-6402 Adv & Legal Publications $0 $0 $160 $700 $700 new line from split admin640-825-6408 Insurance $6,676 $6,000 $9,432 $8,300 $9,000

ENTERPRISE FUND - GAS UTILITY

>>>EXPENDITURES CONTINUED<<< Page 55640-825-6418 Sales Tax $30,525 $27,934 $25,201 $21,000 $25,000640-825-6419 Technology Service $0 $0 $0 $0 $510640-825-6490 Legislative Administration $8,938 $0 $9,099 $9,761 $10,363 Reference Legislative Admin.wrksht640-825-6491 General Administration $45,917 $0 $57,589 $58,562 $64,496 Reference General Administration wrksht640-825-6492 General Utillity Admin. $89,855 $0 $0 $0 $0 Removed Fund640-825-6495 Gas Refunds $0 $0 $2,108 $0 $0640-825-6496 Energy Efficiency Expense $4,544 $6,690 $2,000 $5,000 $5,000640-825-6499 Contractual Services $3,600 $901 $20,759 $8,000 $3,000 Rate Case is over640-825-6506 Billing Supplies $0 $0 $509 $400 $400 new line from split admin640-825-6507 Supplies $36,692 $42,602 $53,130 $45,000 $45,000640-825-6508 Postage $0 $0 $85 $2,700 $1,000 new line from split admin640-825-6601 Natural Gas Purchased $553,341 $528,271 $421,911 $580,000 $500,000640-825-6727 ISF Expense $6,866 $0 $7,490 $22,236 $22,236 *Reference Capital Equip. Fund640-825-6799 Capital Outlay - Projects $69,407 $9,308 $136,233 $45,000 $45,000 see below640-910-6910 Trans Out-PW Bldg Replace $0 $0 $0 $10,000 $10,000640-910-6910 Transfer out - General Fund $50,000 $151,396 $46,000 $50,000 $50,000 To General Fund

Total Expenditures $1,023,367 $894,711 $998,538 $1,085,601 $1,049,167

Revenue vs. Expend. $65,962 $202,074 $31,844 ($35,201) $6,233Beginning Fund Balance

Capital Outlay Projects & Equipment Est. CostSonix meters to replace 750 diaphram $40,000Main line valves $5,000

Capital Equipment


670-840-4300 Interest $500 $0 $0 $0 $0670-840-4504 Garbage Collection Fees $177,780 $175,077 $217,594 $230,400 $230,400670-840-4505 Landfill Gate Fees $1,360 $1,769 $1,598 $1,000 $1,500670-840-4541 Penalty Chgs/Late Fees $355 $327 $360 $300 $300670-840-4550 Misc. Revenues $166 $125 $21 $100 $100670-840-4551 Doubtful Accounts Recover $112 $37 $10 $200 $50670-840-4560 Sales Tax $281 $279 $354 $375 $375670-910-4830 Transfer In $0 $0 $0 $0 $0

Total Revenues $180,554 $177,614 $219,937 $232,375 $232,725

ENTERPRISE FUND - SOLID WASTE

>>>EXPENDITURES<<< Actual Actual Actual Est.Budget Est.Budget

Account Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes670-840-6010 Salaries $0 $0 $2,978 $3,174 $2,719 split admin670-810-6040 Overtime $0 $0 $2,231 $2,040 $2,040 split admin and Clean-Up days670-840-6110 Fringe Benefits $0 $0 $2,191 $1,529 $1,491 split admin670-840-6230 Travel & Training $0 $0 $0 $25 $25670-840-6331 Motor Vehicle - Operation $0 $0 $5 $70 $70670-840-6332 Motor Vehicle - Maintenance $0 $0 $6 $30 $30670-840-6375 Spring/Fall Clean-up - Disposal $16,554 $18,515 $28,443 $18,000 $18,000670-840-6379 Utility Service $0 $0 $245 $245 $245670-840-6399 Miscellaneous Ex $0 $0 $0 $20 $20670-840-6402 Ad & Legal Publications $0 $0 $616 $400 $400 clean-up days670-840-6404 Bad Debt Expense $0 $0 $0 $0 $0670-840-6408 Insurance $1,224 $1,200 $1,374 $1,375 $1,380670-840-6418 Sales Tax $306 $289 $357 $375 $375670-840-6490 Legislative Administration $3,641 $0 $3,707 $4,222 $4,222 Ref.Leg.Adm.wrksht670-840-6491 General Administration $6,122 $0 $7,679 $8,585 $8,600 Ref.Gen.Adm.wrksht670-840-6492 General Utility Admin. $5,446 $0 $0 $0 $0 Removed Fund670-840-6495 Garbage Collection Refunds $0 $0 $0 $0 $0670-840-6499 Contract. Services - Collection $124,798 $148,258 $193,631 $184,000 $187,000 OC Sanitation / Barker Lemar Engineering670-840-6506 Billing Supplies $0 $0 $31 $30 $30670-840-6507 Supplies $0 $0 $0 $20 $20670-840-6508 Postage $0 $0 $5 $170 $170670-840-6727 Capital Equipment Fund $0 $0 $0 $0 $0670-840-6799 Capital Outlay $0 $0 $0 $0 $2,500 Refurbish test wells670-910-6910 Transfer Out $0 $15,998 $55,282 $0 $0


Revenue vs. Expenditure $22,463 ($6,647) ($78,844) $8,065 $3,388


700-910-6910 Transfer Out $0 $148 $0 $0 $0700-931-6010 Salaries - Administration $62,580 $58,244 $59,932 $64,402 $42,620 Kristi700-931-6040 Overtime $433 $0 $0 $0 $0700-931-6110 Fringe Benefits $21,567 $21,329 $21,191 $22,580 $18,355700-931-6210 Dues, Memberships $1,538 $1,583 $1,435 $1,500 $1,500700-931-6230 Travel & Training $60 $60 $0 $0 $0700-931-6379 Utility Service $8,627 $7,979 $17,133 $16,000 $17,500 Elemination of Intergovernmental Rate 700-931-6399 Misc. $281 $333 $106 $500 $500700-931-6402 Advertising $1,569 $1,165 $491 $1,500 $500700-931-6403 Billing Preparation Fees $26,967 $26,806 $27,028 $25,000 $26,500700-931-6408 Insurance $2,428 $2,300 $4,500 $2,500 $2,500700-931-6411 Legal Fees $1,189 $1,200 $1,200 $1,200 $1,200700-931-6499 Contractual Services $55 $1,375 $2,397 $0 $1,275700-931-6506 Billing Supplies $0 $996 $247 $500 $500700-931-6507 Supplies $193 $0 $37 $100 $100700-931-6508 Postage $875 $889 $1,292 $1,500 $1,000700-931-6799 Capital Outlay-Other $0 $0 $0 $0

Sub-Total Expenditures $128,361.89 $124,407.00 $136,989.00 $137,282.00 $114,050.00700-931-6497 Neg.Charges Service to Utilities ($111,866) ($124,407) ($130,042) ($137,282) ($114,050)

Total Expenditures $16,496 $0 $6,947 $0 $0

Breakdown of Telecommunication Administration Charges Fund Percent Charge

Cable/Int 50% $57,025Telephone Utility 50% $57,025Totals 100% $114,050

INTERNAL SERVICE FUND - TELECOMMUNICATIONS ADMIN

ENTERPRISE FUND - TELEPHONE UTILITY Page 62


720-855-4300 Interest $0 $0 $0 $1,000 $0720-855-4540 Service Charges $0 $0 $0 $0 $0720-855-4550 Misc Revenues $21,274 $9,839 $8,808 $10,000 $7,000720-855-4551 Doubtful Accounts Recovered $18 $52 $270 $250 $250720-855-4560 Sales Tax (State&Federal) $16,535 $16,049 $15,573 $17,000 $16,000720-855-4562 Undefined Prepay Revenue $24,984 $32,472 $31,702 $18,000 $20,000720-855-4570 Basic Local Service Revenue $96,133 $90,763 $88,080 $96,000 $92,000720-855-4571 Other Local Exchange Revenues $51,785 $50,713 $50,874 $51,500 $50,000720-855-4572 Network Access Revenues (CAB) $26,366 $21,268 $51,094 $25,000 $20,000720-855-4573 End User Revenues (FCC) $55,492 $54,127 $54,241 $56,000 $54,000720-855-4574 HITEC USAC Customer Chg $10,619 $11,393 $13,549 $11,000 $11,000720-855-4575 Long Distance Network Ser. Rev. $28,969 $26,908 $25,126 $27,500 $26,000720-855-4576 USAC-High Cost Support $50,750 $42,502 $30,430 $50,000 $40,000720-855-4577 Emergency Charges 911 $7,502 $7,233 $7,185 $7,500 $7,000720-855-4578 Directory Rev/Phone Book $2,980 $2,956 $2,939 $3,500 $2,600720-855-4579 Directory Assistance $9 $0 $1 $20 $10720-855-4581 Cellular Commission/Deposits $0 $0 $0 $0 $0720-855-4582 Cellular Equipment Sales $0 $0 $0 $0 $0720-855-4583 Cellular Rebates $0 $0 $0 $0 $0720-855-4584 Special Telecom. Services $41,592 $42,542 $41,356 $45,000 $45,000720-855-4585 Pay Phone Revenue $0 $0 $0 $0 $0720-855-4750 Merchandise Lease/Sales $0 $943 $0 $0 $0720-910-4830 Transfer In $0 $0 $155,783 $0 $0

Total Revenues $435,008 $409,760 $577,011 $419,270 $390,860

******************* ***************************************************************************************************************************************************** >>>EXPENDITURES<<< Actual Actual Actual Est. Budget Est. Budget

Account Categories 17/18 18/19 19/20 20/21 21/22 Budget Notes720-855-6801 Operational Lease Pay - Electric $145,354 $145,354 $145,354 $145,354 $145,354720-855-6010 Salaries $57,803 $59,260 $60,070 $64,230 $67,600 Ron720-855-6040 Overtime $1,928 $430 $152 $1,852 $1,908720-855-6110 Fringe Benefits $20,333 $21,632 $21,958 $23,195 $25,925720-855-6230 Travel & Training $0 $0 $0 $0 $0720-855-6331 Motor Vehicle - Operation $1,547 $1,586 $1,344 $1,500 $1,600

>>>EXPENDITURES CONTINUED<<< Page 63720-855-6332 Motor Vehicle - Maintenance $495 $1,741 $285 $500 $500720-855-6373 Telephone & Radio $0 $0 $0 $0 $0720-855-6379 Utilities $11,192 $11,390 $21,952 $15,500 $19,000 Eliminating Intergovernmental Rate - Ele720-855-6399 Misc. $400 $496 $522 $300 $350720-855-6402 Phone Book Production $5,086 $4,957 $5,277 $5,300 $5,300720-855-6408 Insurance $6,372 $6,000 $6,500 $6,500 $6,500720-855-6411 Legal Fees $0 $0 $0 $0 $0720-855-6418 State/Federal Sales & Excise Tax $19,160 $19,402 $19,075 $20,000 $20,000

720-855-6418.1 State Property Taxes $6,650 $6,652 $6,652 $7,000 $7,000720-855-6419 Technology Services $0 $0 $0 $0 $510720-855-6421 Management Fees - LL $10,000 $10,000 $1,000 $10,000 $10,000720-855-6423 Special Charges & Fees $4,222 $5,267 $7,206 $5,000 $6,000720-855-6424 Long Lines Switch/Access Fees $36,238 $34,254 $333,026 $38,000 $38,000

720-855-6424.1 Long Lines Long Distance $5,634 $6,633 $5,218 $5,500 $6,000720-855-6425 Universal Service Fund $26,786 $16,162 $16,897 $20,000 $20,000720-855-6426 Emergency Services (911) $5,947 $7,526 $5,428 $7,500 $7,000720-855-6427 Directory Assistance $16 $8 $12 $20 $10720-855-6490 Legislative Administration $8,938 $0 $9,099 $9,761 $10,363 Ref.Leg.Adm. wrksht720-855-6491 General Administration $26,020 $0 $32,634 $33,185 $36,548 Ref.Gen.Adm. wrksht720-855-6493 Telecommunications Admin. $58,800 $0 $65,021 $68,641 $57,025 Ref. Telecomm.Admin.wrksht720-855-6495 Refunds $387 $408 $385 $500 $500720-855-6499 Contractual Services $13,929 $17,726 $12,783 $22,800 $22,800 Consortia Consulting - Phone720-855-6503 Merchandise for Resale $0 $1,211 $0 $0 $0720-855-6507 Supplies/Inventory $6,326 $886 $10,398 $9,000 $9,000720-855-6727 ISF Expense ($16,777) $0 $2,500 $2,500 $2,500720-855-6799 Capital Outlay $0 $0 $0 $0 $0 720-910-6910 Transfers Out $0 $95,561 $0 $0 $0 To TUA and General


Revenue versus Expend. ($27,778) ($64,782) ($213,737) ($104,368) ($136,433)


710-856-4300 Interest $0 $0 $0 $0 $0710-856-4506 Analog Subscriber Charges $462,270 $465,065 $429,018 $430,000 $430,000710-856-4508 Internet Revenues $506,407 $526,454 $546,773 $475,000 $500,000710-856-4509 Cellular Sub-leases $7,386 $3,900 $6,141 $6,000 $6,500710-856-4540 Service Charges $0 $0 $0 $0 $0710-856-4550 Misc. Revenues $26 $50 $0 $0 $0710-856-4551 Doubtful Accounts Recovered $14 $195 $653 $100 $300710-856-4560 Sales Tax $32,347 $32,518 $29,986 $32,000 $31,000710-856-4700 Franchise Fees $23,096 $23,214 $21,412 $18,000 $19,000710-856-4710 Reimbursements $1,152 $10,269 $753 $1,500 $1,000710-856-4750 Cable Merchandise Sales $0 $0 $0 $0 $0710-910-4830 Transfer-In Other $0 $0 $0 $0 $0

Total Revenues $1,032,698 $1,061,665 $1,034,736 $962,600 $987,800

*************************************************************************************************************************************************


710-856-6010 Salaries $23,655 $23,897 $24,313 $27,040 $0 Mike Miller moved to Gas710-856-6040 Overtime $192 $0 $210 $1,000 $0710-856-6110 Fringe Benefits $9,213 $9,423 $10,125 $10,306 $0710-856-6230 Travel & Training $113 $206 $132 $100 $0

ENTERPRISE FUND - CABLE UTILITY

>>>EXPENDITURES CONT.<<< Page 65

710-856-6331 Motor Vehicle - Operation $0 $81 $31 $1,000 $250710-856-6332 Motor Vehicle - Maintenance $543 $337 $1,198 $650 $500710-856-6399 Miscellaneous Expense $110 $237 $134 $200 $200710-856-6404 Bad Debt Expense $0 $0 $0 $0 $0710-856-6408 Insurance $6,372 $6,000 $6,500 $6,500 $6,500710-856-6416 Technology Services $0 $18,337 $20,696 $24,000 $24,000 Catalyst Solutions IT Services710-856-6418 Sales Tax $34,025 $33,784 $31,193 $31,000 $31,000710-856-6419 Cable TV Program Costs $457,968 $403,614 $428,908 $460,000 $460,000710-856-6420 Franchise Fees $17,100 $18,068 $27,777 $20,000 $17,000710-856-6421 Cable/Int LL Management Fee $18,333 $20,000 $20,000 $20,000 $20,000710-856-6422 Internet Transport Fee $0 $0 $0 $0 $0710-856-6423 Special Charges & Fees $2,142 $1,778 $1,801 $2,000 $2,000710-856-6424 LL Internet High Speed Cust. $89,255 $89,460 $90,450 $85,000 $85,000710-856-6425 LL Internet Secureit Accounts $60 $60 $60 $60 $60710-856-6490 Legislative Administration $8,938 $0 $9,099 $9,761 $10,363 Reference Legislative Admin.wrksht710-856-6491 General Administration $26,020 $0 $32,634 $33,185 $36,548 Reference Gen. Admin.wrksht710-856-6493 Telecommunication Admin. $58,800 $0 $65,021 $68,641 $57,025 Reference Telecomm. Admin.wrksht710-856-6495 Cable/Int Refunds $1,690 $2,393 $1,438 $1,200 $1,200710-856-6499 Contractual Services-Cable $11,263 $13,390 $10,451 $7,500 $11,000

710-856-6499.1 Contractual Services-Internet $322 $34 $0 $0 $0710-856-6503 Inventory for Resale $0 $0 $0 $0 $0

710-856-6503.1 Inventory for Resale/Internet $0 $0 $230 $0 $0710-856-6507 Supplies/Inventory- Cable $5,067 $14,144 $4,689 $7,500 $7,500

710-856-6507.1 Supplies Inventory- Internet $22,439 $17,503 $7,872 $21,000 $20,000710-856-6600 Inventory Purchased-Cable $0 $0 $0 $0 $0710-856-6605 Cable Plant Fund $0 $0 $0 $0 $0710-856-6727 ISF Expense $11,933 $0 $9,500 $9,500 $9,500710-856-6799 Capital Outlay -High Def TV $0 $0 $0 $5,000 $5,000

710-856-6799.1 Capital Outlay $0 $0 $0 $0 $0710-910-6910 Transfer Out $0 $95,266 $226,366 $0 $0

Total Expenditures $805,553 $768,012 $1,030,828 $852,143 $804,646

Revenue vs. Expend. $227,145 $293,653 $3,908 $110,457 $183,154

RESOLUTION NO 2021-11

ADOPTING A FINAL PROPOSED DRAFT BUDGET FOR PUBLICATION AND

ORDERING A NOTICE OF A PUBLIC HEARING ON THE PROPOSED FINAL

BUDGET ESTIMATE FOR FY 2021-2022

NOW THEREFORE BE IT RESOLVED by the City Council of the City of

Hawarden, Iowa, as follows:

Section 1. The final proposed draft budget for Fiscal Year 2021-2022 is adopted

and the City Clerk is hereby directed to publish a notice of public hearing on the final

proposed draft budget (draft estimate).

Section 2. The Council shall make a final determination on the proposed budget

following a public hearing, which shall be held on March 24th, 2021 at 5:30 p.m. or

shortly thereafter in the Council Chambers in the City Hall at 1150 Central Avenue.

Passed and approved February 24, 2021.

__________________________

Ricard R. Porter, Mayor

ATTEST:

________________________________________

Michael DeBruin, City Administrator/City Clerk

RESOLUTION No. 2021-12

AUTHORIZING THE FINAL DISPOSITION OF REAL ESTATE

Re:. Lots Fourteen (14) and Fifteen (15), Block Nineteen (19), Western Town Lot

Company’s Second Addition in the Incorporated City of Hawarden, Iowa locally known as

1005 Central Avenue.

WHEREAS, The City of Hawarden is the owner of the above identified property and has

determined that ownership of this property is of no use to the public and the disposition of such

property to expand its tax basis and aid in the retention and expansion of an existing business and

relieve the City of the costs of maintaining it would be in the best interest of the City and citizens

of Hawarden; and,

WHEREAS, The City Council on February 10, 2020 adopted Resolution 2020-___

proposing to sell this property to Calvin J. Hoogestraat and Carol J. Hoogestraat upon the

following p terms and conditions:

1. The property will be sold AS IS by Quit Claim deed.

2. The environmental condition of the site is unknown.

3. The property will be sold for $1,000.00.

4. Purchaser shall pay for the costs of creating an abstract, costs of publication and

costs of recording of proof of compliance with City sale procedures and the deed.

5. City shall retain all present easements on, under and over the property as needed

for utilities and shall be granted an additional utility easement on, over and under

the South 18 feet of the West 8 Feet of Lot Fifteen (15), Block Nineteen (19),

Western Town Lot Company’s Second Addition in the Incorporated City of

Hawarden, Iowa.

6. Purchaser shall enter into a purchase agreement with the City providing for

Purchaser to construct an addition to the commercial building located on adjacent

Lots 16 and 17 in compliance with City Zoning Ordinances and having a minimum

assessed value of or increasing the assessed value of the existing main building by

at least $25,000.00 with construction of the addition to commence within 6

months, and to be completed and ready for occupancy within 12 months, of date of

delivery of the deed.

7. The property shall not be allowed any real estate property tax abatements on

improvements to the property and Buyers shall not seek any.

and,

WHEREAS, notice was published in the Hawarden Independent, a weekly newspaper

published in Hawarden, Iowa not less than four nor more than twenty days prior to the hearing

date; and,

WHEREAS, at the public hearing on February 24, 2021 at 5:30 p.m. or shortly thereafter,

in the Hawarden City Council Chambers, the matter being considered and there being no

objections, written or oral to the vacation and sale and the Council having considered the

proposal and the value and usefulness of the property to the public, and having reviewed the

purchase agreement prepared by the City Attorney finds that that the sale is in the best interests

of the City and the sale is approved upon the terms proposed.

NOW, THEREFORE, BE IT RESOLVED by the City Council of Hawarden, Iowa that

sale of the property upon the terms presented is hereby approved and the Mayor and City

Administrator/Clerk are authorized and directed to execute and deliver any documentation and

take any other steps necessary to establish the public record and to complete the sale.

Passed and approved this 24th day of February 2021.

Attest:

______________

Michael DeBruin, City Administrator/ Clerk Ricard R. Porter, Mayor

City Seal:

PURCHASE AGREEMENT

Calvin J. Hoogestrat and Carol J. Hoogestraat, (Buyer) agrees to buy and the City of

Hawarden Iowa agrees to sell the below described real estate on the following terms and

conditions:

1. REAL ESTATE DESCRIPTION. The Buyer agrees to buy real estate in Sioux County,

Iowa, legally described as follows: Lots Fourteen (14) and Fifteen (15), Block Nineteen (19),

Western Town Lot Company’s Second Addition in the Incorporated City of Hawarden,

Iowa locally known as 1005 Central Avenue and which has a Parcel ID of 1335358014.

2. PRICE. The purchase price shall be $1,000.00, payable at Hawarden, Sioux County,

Iowa, as follows: $100.00 payable to Pickner Law Office P.C. Trust Account to be held in escrow

as earnest money within 10 days of approval of this Agreement by the Hawarden City Council,

with the balance of the purchase price due in full at closing.

3. REAL ESTATE TAXES. Buyer shall be responsible for all real estate taxes.

4. SPECIAL ASSESSMENTS. Seller shall remove all deficiencies for special assessments

which are assessed on the Real Estate as of the date of acceptance of this offer.

5. RISK OF LOSS AND INSURANCE. Risk of loss prior to Seller's delivery of

possession of the Real Estate to Buyer shall be as follows:

a. All risk of loss shall remain with Seller until possession of the Real Estate shall be

delivered to Buyer.

6. CARE AND MAINTENANCE. The Real Estate shall be preserved in its present

condition and delivered intact at the time possession is delivered to Buyer.

7. POSSESSION. If Buyers timely perform all obligations, closing shall take place and

possession of the Real Estate shall be delivered to Buyers within 60 days of approval of sale by

the Hawarden City Council and execution of this Agreement and payment of the earnest money.

8. FIXTURES This is a sale of bare land and no fixtures are included in the sale.

9. ABSTRACT. Buyers shall have the right to obtain an Abstract and Title Opinion at

Buyer’s cost prior to closing. If Buyer chooses to do so it shall be Buyer’s responsibility to order

the abstract and complete a title opinion and provide a copy of the title opinion to Seller’s attorney

a minimum of 10 calendar days prior to date of closing. If the abstract discloses that the City does

not have marketable title this Agreement shall be void and the earnest money deposit will be

refunded to Buyer.

10. DEED. Upon payment of the purchase price, Seller shall convey the Real Estate to

Buyers by Quit Claim deed in “AS IS” condition.

11. TIME IS OF THE ESSENCE. Time is of the essence in this contract.

12. REMEDIES OF THE PARTIES

a. If Buyer fails to timely perform this contract, Seller may forfeit it as provided in the Iowa

Code, and all payments made shall be forfeited or, at Seller's option, upon thirty days written notice

of intention to accelerate the payment of the entire balance because of such failure (during which

thirty days such failure is not corrected) Seller may declare the entire balance immediately due and

payable. Thereafter this contract may be foreclosed in equity and they have the right to have all

payments made returned to them.

b. Buyer and Seller also are entitled to utilize any and all other remedies or actions at law

or in equity available to them and shall be entitled to obtain judgment for costs and attorney fees

as permitted by law.

13. CONTRACT BINDING ON SUCCESSORS IN INTEREST. This contract shall

apply to and bind the successors in interest of the parties.

14. CONSTRUCTION. Words and phrases shall be construed as in the singular or plural

number, and as masculine, feminine or neuter gender, according to the context.

15. PHOTOCOPY. FACSIMILE OR E MAIL USE MULTIPLE SIGNATURES. The

parties agree that any signed document or documents required under this Agreement which is

photocopied, or transmitted by facsimile or e mail shall be treated in all manner and respects as an

original document and the signature of any party upon a photocopied document or document

transmitted by facsimile or e mail shall be considered an original signature. Any signed document

which is photocopied or transmitted by facsimile or e mail shall have the binding legal effect of an

original document. Documents digitized to Adobe Acrobat Portable Document Files (pdf) and

transmitted by e mail shall constitute an acceptable form of delivery to either party. It shall also be

acceptable to have one or more parties affix their signatures to separate copies of the same

document so long as all parties have cumulatively signified their assent by signing a document

having the same content.

15. OTHER PROVISIONS.

THIS PROPERTY IS SOLD IN ITS “AS IS” CONDITION WITHOUT ANY

WARRANTIES. The Buyer takes it subject to any environmental hazards. Buyers acknowledge

that the sidewalk at the North edge of the property may encroach on this property and this shall

not be treated as a title defect.

Buyers shall pay for the costs of publication and recording of proof of compliance with

City sale procedures, deed preparation recording costs and all other expenses.

City shall retain all present easements on, under and over the property. In addition, Buyers

at time of closing shall execute and deliver the Easement attached hereto as Exhibit A for recording

by the City.

As additional consideration for the real estate, Buyers agree to construct an addition to the

commercial building located on adjacent Lots 16 and 17 in compliance with City Zoning

Ordinances and having a minimum assessed value or increasing the assessed value of the existing

main building of $25,000.00 with construction of the addition to commence within 6 months, and

to be completed and ready for occupancy within 12 months, of date of delivery of the deed. Buyers

further agree that improvements to this property shall not be eligible for any real estate tax

abatements and that Buyers shall not seek any.

The provisions of this Agreement shall bind Buyers and Seller, their heirs, successors and

assigns and the rights and obligations herein shall survive the closing.

Dated: _________________________, 2021.

____________________________________

Calvin J. Hoogestraat, Buyer

____________________________________

Carol J. Hoogestraat, Buyer

30383 River Road

Hawarden, Iowa 51023

Approved by Resolution of the City Council on __________________________, 2021.

CITY OF HAWARDEN, Seller

By____________________________________________

Ricard Porter, Mayor

____________________________________________

Michael DeBruin, City Administrator

AGREEMENT TO FURNISH FIRE PROTECTION

This Agreement made and executed in duplicate this _____ day of __________, 2020, by and between the

City of Hawarden, Iowa, hereinafter called “City” and the West Sioux Fire District of Sioux County,

Iowa, hereinafter called “Fire District”.

WHEREAS, the City Council of the City of Hawarden, Iowa, and the West Sioux Fire District of Sioux

County, Iowa wish to enter into an agreement for the purpose of extending the jurisdiction of the City for

fire protection and fire prevention purposes with the Fire District for five years, and;

WHEREAS the Fire District is continued by law by virtue of Section 357B.1 of the Code of Iowa, as

amended, and;

WHEREAS, the City Council of Hawarden, Iowa has authorized the execution of this new Agreement

with the Fire District for fire protection and fire prevention purposes upon the terms and conditions set

forth herein and the Board of Trustees of the Fire District is empowered and authorized to enter into this

Agreement.

NOW, THEREFORE, in consideration of these presents and mutual promises herein contained, it is

agreed as follows:

1. The City shall own, maintain, and house fire trucks with adequate capacity and equipment to

meet the needs of the parties.

2. The City agrees to respond to all fire calls in said Fire District and provide all of the equipment

and services that are practicable to fight and put out fires in said Fire District; however, the City

reserves the right to exercise its own discretion in the amount of equipment and personnel needed

to fight any such fire or fires. Service contemplated by this Agreement will be rendered with the

equipment now owned by the City and with such equipment as it may hereafter acquire, and with

the personnel of its volunteer Fire Department.

3. This agreement shall be in place for a period of 5 years beginning on July 01, 2021 and ending

on June 30, 2026. After the initial period, this contract shall automatically renew for successive

one-year periods unless written notice is given by either party. The Fire District agrees to pay the

City as follows:

Year 1, July 01, 2021 to June 30, 2022 - $22,000 per year





Said fees are payable on December 01 of each and every year during the term of this agreement.

In January 2026, a new payment schedule will be provided by the City of Hawarden for July 01,

2026 and beyond, to be mutually adopted by both parties.

4. It is specifically agreed and understood by and between the parties that in the event the Fire

Department of the City is engaged in firefighting in the City or elsewhere, previous to and at the

time of any such fire or fires in the Fire District, or if the City is prevented from responding to

such calls or calls because of a breakdown in equipment, then, under such circumstances the City

is not responsible to said Fire District in any manner for not responding to such fire call or calls,

and the Fire District agrees to save the City harmless from all claims and causes of action and

damage of whatsoever nature that may be made against it for failing to respond to such fire call or

calls under such circumstances. However, the City does hereby undertake and agree to make

every reasonable effort to respond to said fire calls and furnish all reasonable facilities of its fire

department, which are adequate for the needs of the parties.

5. The best efforts shall be made by both parties to obtain mutual aid from other fire departments in

the vicinity of said Fire District.

6. In the event of two fires at the same time, the City or the Fire Chief of the Fire Department of the

City shall have the discretion of deciding where the equipment and personnel shall go first or

which personnel and equipment shall go to which fire.

7. Should the City receive any payment for answering fire calls outside of the City and Fire District,

any such funds so received shall be retained by the City as its own property.

8. The City shall maintain and pay for liability insurance.

CITY OF HAWARDEN, IOWA

BY:_______________________

Ricard R. Porter, Mayor

ATTEST:

________________________________

Michael DeBruin, City Administrator

WEST SIOUX FIRE DISTRICT

BY:________________________

BY:________________________