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Item 6.1 2025 Budgets and Property Tax Levy Request for City Council Action DEPARTMENT INFORMATION ORIGINATING DEPARTMENT REQUESTOR: MEETING DATE: Administration City Administrator/Finance Director Flaherty December 9, 2024 PRESENTER(s) REVIEWED BY: ITEM #: Administration 6.1 – 2025 Budgets and Property Tax Levy STRATEGIC VISION MEETS: THE CITY OF OTSEGO: X Is a strong organization that is committed to leading the community through innovative communication. X Has proactively expanded infrastructure to responsibly provide core services. X Is committed to delivery of quality emergency service responsive to community needs and expectations in a cost-effective manner. X Is a social community with diverse housing, service options, and employment opportunities. X Is a distinctive, connected community known for its beauty and natural surroundings. AGENDA ITEM DETAILS RECOMMENDATION: City staff is recommending the City Council consider resolutions adopting operating budgets, a final property tax levy, and the capital improvement plan. ARE YOU SEEKING APPROVAL OF A CONTRACT? IS A PUBLIC HEARING REQUIRED? No Yes, was held on November 25, 2024 BACKGROUND/JUSTIFICATION: The City Council and staff began the budgeting process back in May, and have met in eight special city council meetings, which are work session settings in preparation and review of the operating budgets, property tax levy, and capital improvement plan. The proposed General fund budget is a balanced budget, with expenditures totaling $9,940,102. When compared with 2024, this is an increase of 5.52%. These expenditures are funded with property taxes being the primary source of revenue, which accounts for 70.34% of all revenues, which is comparable to 67.14% of all revenue in 2024. The Public Utility budgets include the Water, Sanitary Sewer, and Storm Water funds. The primary sources of revenues for these funds are from charges for services to customers of the public utilities. The expenses are comprehensive, and include operating expenses, depreciation, capital outlay, debt service and interfund transfers. The utility funds have cash flow projections which are monitored and updated multiple times per year. The rates for the charges for services to customers have been analyzed, and current recommendations for increases have been included in the budgets. The Debt Service Funds budget includes revenues and expenditures for each of the City’s two outstanding general obligation bond issues, not including public utility fund bond issues. The primary sources of revenue include property taxes and special assessments. These revenues along with fund balance will repay the principal and interest on the respective bond issues. The Special Revenue Funds budget includes activity for the City’s three Tax Increment Districts Funds. The expenditures within these funds are for TIF pay-as-you-go note agreements. These expenditures are funded through tax increment collections. The Economic Development Authority budget request is to be reviewed and considered for adoption by the Board of Commissioners at their December 9, 2024, meeting. The budget includes Commissioner compensation, which is accounted for within the General fund budget, and debt service expenditures sourced from the pending issuance of the 2024A Lease Revenue Bonds. The proposed property tax levy accounts for General fund revenues, Capital fund reserves, Debt Service repayments and Tax Abatements. The total proposed levy is $9,392,870. The most recent information available from Wright County shows the City’s net tax capacity total of $38,640,913 (-0.66% from 2024). This calculates to an estimated City tax rate of 24.308, compared to the prior year rate of 23.109. The proposed Capital Improvement Plan (CIP) covers the years 2025-2034. A summary of the CIP is included and is organized by funding source. Inclusion of an item within the CIP does not commit final approval by the City Council, rather it directs staff to plan towards and gather necessary information for an educated final approval on each respective item. Each individual item is planned, researched, and brought back to City Council for final approval when the respective item is ready to move forward. SUPPORTING DOCUMENTS ATTACHED: • Resolution 2024-87: Adopting the 2025 Annual Operating Budgets o Budget Summaries: General, Public Utility, Debt Service & Special Revenue Funds o EDA Budget Request Resolution (DRAFT) • Resolution 2024-88: Setting a Final Property Tax Levy for Taxes Payable 2025 o Tax Levy Calculations • Resolution 2024-89: Adopting the 2025-2034 Capital Improvement Plan o Projects by Funding Source Summary POSSIBLE MOTION PLEASE WORD MOTION AS YOU WOULD LIKE IT TO APPEAR IN THE MINUTES: Motion to adopt Resolution 2024-87 Adopting the 2025 Annual Operating Budgets. Motion to adopt Resolution 2024-88 Setting a Final Property Tax Levy for Taxes Payable 2025. Motion to adopt Resolution 2024-89 Adopting the 2025-2034 Capital Improvement Plan. BUDGET INFORMATION FUNDING: BUDGETED: N/A N/A 1 CITY OF OTSEGO COUNTY OF WRIGHT STATE OF MINNESOTA RESOLUTION NO: 2024-87 ADOPTING THE 2025 ANNUAL OPERATING BUDGETS WHEREAS, the Otsego City Council has on November 25, 2024, held a public meeting to allow for public comment before adopting a final budget and certifying a final property tax levy; and WHEREAS, the Otsego City Council has reviewed the proposed General, Public Utility, Debt Service and Special Revenue fund budgets and has determined the budget is adequate to fund the respective fund operations for the year 2025. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OTSEGO, MINNESOTA: 1. That the following revenues and expenditures (summarized) be authorized as the final budget for the operation of the General fund for 2025 as follows: Revenues Property Taxes $6,992,002 Cable Franchise Fees 117,000 Licenses and Permits 1,703,459 Intergovernmental 209,554 Charges for Services 244,830 Miscellaneous 195,257 Transfers from Other Funds 478,000 Total Revenues $9,940,102 Expenditures General Government $2,196,516 Public Safety 4,263,499 Public Works 2,118,872 Parks and Recreation 1,250,315 Economic Development 110,900 Total Expenditures $9,940,102 2 2. That the following revenues and expenses (summarized) be authorized as the final budget for the operation of the Public Utility funds for 2025 as follows: Revenues Operating $8,118,701 Non-Operating 2,966,469 Availability & Connection Charges 4,696,540 Special Assessments 35,274 Bond Proceeds 10,098,000 Total Revenues $25,914,984 Expenses Operating $4,090,823 Capital Outlay 20,506,400 Depreciation 4,638,841 Debt Service 5,208,236 Transfers to Other Funds 478,000 Total Expenses $34,922,300 3. That the following revenues and expenditures (summarized) be authorized as the final budget for the operation of the Debt Service funds for 2025 as follows: Revenues Property Taxes $290,308 Special Assessments 168,333 Total Revenues $458,641 Expenditures Principal $480,000 Interest and Fiscal Agent Fee’s 82,556 Total Expenditures $562,556 4. That the following revenues and expenditures (summarized) be authorized as the final budget for the operation of the Special Revenue funds for 2025 as follows: Revenues Tax Increments $609,601 Total Revenues $609,601 Expenditures Economic Development $518,242 Total Expenditures $518,242 3 5. That the following revenues and expenditures (summarized) be authorized as the final budget for the operation of the Economic Development Authority for 2025 as follows: Revenues Bond Proceeds $405,572 Total Revenues $405,572 Expenditures Interest and Fiscal Agent Fee’s $405,572 Total Expenditures $405,572 ADOPTED by the Otsego City Council this 9th day of December, 2024. MOTION BY: SECONDED BY: IN FAVOR: OPPOSED: CITY OF OTSEGO __________________________________ Jessica L. Stockamp, Mayor ATTEST: __________________________________ Audra Etzel, City Clerk City of Otsego General Fund Budget - 2025 Requested Budget Revenue & Expenditure Summary Draft Preliminary Final Budget Budget Budget Budget 2024 2025 2025 2025 $ Change % Change Revenues Taxes 6,324,793$ 7,065,507$ 7,050,775$ 6,992,002$ 667,209$ 10.55% Cable Franchise Fees 132,000 120,000 120,000 117,000 (15,000) -11.36% Licenses & Permits 1,657,040 1,703,559 1,703,059 1,703,459 46,419 2.80% Intergovernmental 461,984 192,754 192,354 209,554 (252,430) -54.64% Charges for Services 258,515 239,745 244,745 244,830 (13,685) -5.29% Special Assessments 3,800 3,800 4,000 3,500 (300) -7.89% Fines & Forfeitures 30,900 34,100 34,200 33,600 2,700 8.74% Investment Interest 106,920 118,894 126,207 142,657 35,737 33.42% Miscellaneous 17,500 17,500 15,500 15,500 (2,000) -11.43% Interfund Transfers 427,000 453,000 453,000 478,000 51,000 11.94% Subtotal 9,420,452 9,948,859 9,943,840 9,940,102 519,650 5.52% Expenditures General Government 2,120,045 2,190,607 2,190,950 2,196,516 76,471 3.61% Public Safety 4,029,903 4,263,933 4,263,874 4,263,499 233,596 5.80% Public Works 2,035,838 2,121,445 2,121,948 2,118,872 83,034 4.08% Culture & Recreation 1,129,706 1,263,024 1,257,218 1,250,315 120,609 10.68% Economic Development 104,960 109,850 109,850 110,900 5,940 5.66% Interfund Transfers - - - - - #DIV/0! Subtotal 9,420,452 9,948,859 9,943,840 9,940,102 519,650 5.52% Net Change in Fund Balance -$ -$ -$ -$ Description City of Otsego Public Utility Fund Budget - 2025 Revenue & Expenditure Summary Budget Budget 2024 2025 Utility Revenues Operating 7,679,101$ 8,118,701$ Non-Operating 3,689,713 2,966,469 Availability + Connection Charges 4,115,780 4,696,540 Special Assessments 31,917 35,274 Bond Proceeds 19,600,000 10,098,000 Subtotal 35,116,511 25,914,984 Expenditures Personal Services 1,175,404 1,488,288 Supplies 1,026,307 1,019,630 Services & Other Charges 1,413,746 1,582,905 Capital Outlay 23,055,807 20,506,400 Depreciation 4,274,943 4,638,841 Debt Service 4,781,299 5,208,236 Interfund Transfers 427,000 478,000 Subtotal 36,154,506 34,922,300 Excess (Deficiency) of Revenues Over (Under) Expenditures (1,037,995)$ (9,007,316)$ Description City of Otsego Debt Service Fund Budget - 2025 Revenue & Expenditure Summary Budget Budget 2024 2025 Revenues Taxes 299,144$ 290,308$ Special Assessments 176,239 168,333 Subtotal 475,383 458,641 Expenditures Principal 460,000 480,000 Interest 98,406 81,556 Fiscal Agent Fee's 1,000 1,000 Subtotal 559,406 562,556 Excess (Deficiency) of Revenues Over (Under) Expenditures (84,023)$ (103,915)$ Description City of Otsego Special Revenue Fund Budget - 2025 Revenue & Expenditure Summary Budget Budget 2024 2025 Revenues Tax Increments 532,815$ 609,601$ Subtotal 532,815 609,601 Expenditures Personal Services 3,200 3,200 Services & Other Charges 4,500 4,500 Development Incentives 471,410 510,542 Subtotal 479,110 518,242 Excess (Deficiency) of Revenues Over (Under) Expenditures 53,705$ 91,359$ Description 1 OTSEGO ECONOMIC DEVELOPMENT AUTHORITY COUNTY OF WRIGHT STATE OF MINNESOTA RESOLUTION NO: 2024-XX REQUESTING A BUDGET FROM THE CITY WHEREAS, the Board of Commissioners of the Economic Development Authority (the EDA) shall, annually submit a budget request to the City of Otsego (the City); and WHEREAS, the Board of Commissioners of the EDA has reviewed proposed budget and has determined the budget is adequate to fund the respective operations and debt service requirements for the year 2025. NOW, THEREFORE, BE IT RESOLVED BY THE ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF OTSEGO, MINNESOTA: 1.That the following revenues and expenditures (summarized) be submitted to the City as the final budget for the Economic Development Authority for 2025 as follows: Revenues Property Taxes $500 Bond Proceeds 405,572 Total Revenues $406,072 Expenditures Operating $500 Debt Service 405,572 Total Expenditures $406,072 ADOPTED by the Board of Commissioners this 9th day of December, 2024. MOTION BY: SECONDED BY: IN FAVOR: OPPOSED: OTSEGO ECONOMIC DEVELOPMENT AUTHORITY __________________________________ Jessica Stockamp, President ATTEST: __________________________________ Audra Etzel, Secretary DRAFT 1 CITY OF OTSEGO COUNTY OF WRIGHT STATE OF MINNESOTA RESOLUTION NO: 2024-88 SETTING A FINAL PROPERTY TAX LEVY FOR TAXES PAYABLE IN 2025 WHEREAS, the Otsego City Council has on November 25, 2024, held a public meeting to allow for public comment before adopting a final budget and certifying a final property tax levy; and WHEREAS, the Otsego City Council is required by State Statute to establish a final property tax levy for taxes payable in 2025 and certify the final property tax levy to the Wright County Auditor. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OTSEGO, MINNESOTA: 1. That a tax is hereby levied for collection in 2025 upon all taxable properties in the City of Otsego for the purpose and sums as follows: General Revenue $7,000,000 Tax Abatement 87,436 GO Improvement Bond, 2018A 104,308 GO Improvement Refunding Bond, 2020A 186,000 Capital Improvement Plan 2,015,126 Total Tax Levy $9,392,870 ADOPTED by the Otsego City Council this 9th day of December, 2024. MOTION BY: SECONDED BY: IN FAVOR: OPPOSED: CITY OF OTSEGO __________________________________ Jessica L. Stockamp, Mayor ATTEST: __________________________________ Audra Etzel, City Clerk City of Otsego Property Tax Levy Calculations Payable 2025 Revised: December 4, 2024 $% $% 2025 Change Change 2025 Change Change General Fund Operations 7,058,000 722,000 11.40% 7,000,000 664,000 10.48% Tax Abatements 80,212 (8,012) -9.08% 87,436 (788) -0.89% Debt Service Series 2018A 104,308 2,164 104,308 2,164 Series 2020A 186,000 (11,000) 186,000 (11,000) Sub-total 290,308 (8,836) -2.95% 290,308 (8,836) -2.95% Capital Reserves Pavement Management 900,000 (100,000) 800,000 (200,000) Trails Management 76,000 6,000 76,000 6,000 Parks Equipment 425,000 25,000 425,000 25,000 Capital Equipment Revolving 587,937 37,544 587,937 37,544 Fire Reserve 190,000 (20,000) - (210,000) Fire Capital Revolving 6,189 6,189 6,189 6,189 Storm Water - - - - Capital Improvements - - - - City Buildings & Property 120,000 85,000 120,000 85,000 Sub-total 2,305,126 39,733 1.75% 2,015,126 (250,267) -11.05% Adjustment to Achieve Option Grand Total 9,733,646 744,885 8.29% 9,392,870 404,109 4.50% Growth (%) Tax Capacity 39,427,828 39,427,828 Growth (%) -0.23% -0.23% Net Tax Capacity 38,640,913 38,640,913 Growth (%) -0.66% -0.66% Tax Rate 25.190 24.308 Population 23,132 23,132 Tax Levy Per Capita 421 406 Description 2025 Change ($) Change (%) 2025 Change ($) Change (%) Median Appraised Value 386,400 (16,300) -4.05% 386,400 (16,300) -4.05% Less: MV Exclusion (11,774) (11,774) Taxable Market Value 374,626 374,626 Tax Capacity 3,746 (271) -6.74% 3,746 (271) -6.74% Taxing Estimated Estimated Authority Tax Change ($) Change (%) Tax Change ($) Change (%) City of Otsego 944 16 1.72% 911 (17) -1.83% Levy Description Preliminary Levy (9-23-2024) Proposed Final Levy (12-09-2024) Y:\Budget\2025\Property Taxes\Tax Levy Calculations (2025) 2025 (12-9) 1 CITY OF OTSEGO COUNTY OF WRIGHT STATE OF MINNESOTA RESOLUTION NO: 2024-89 ADOPTING THE 2025-2034 CAPITAL IMPROVEMENT PLAN WHEREAS, the Otsego City Council has determined it is fiscally responsible and necessary to develop a capital improvement plan that identifies items that may require significant capital investment; and WHEREAS, the Otsego City Council has reviewed the details and estimated cost of each item included within the capital improvement plan; and WHEREAS, the Otsego City Council has identified probable funding sources for each item included within the capital improvement plan; and WHEREAS, the inclusion of an item within the capital improvement plan does not commit final approval for each respective item, rather each item will be presented to the Otsego City Council with final expenditure amounts and a detailed funding plan to gain final approval. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OTSEGO, MINNESOTA: 1. That the 2025-2034 Capital Improvement Plan, as set forth in summary, attached as Exhibit A to this Resolution is adopted. ADOPTED by the Otsego City Council this 9th day of December, 2024. MOTION BY: SECONDED BY: IN FAVOR: OPPOSED: CITY OF OTSEGO __________________________________ Jessica L. Stockamp, Mayor ATTEST: __________________________________ Audra Etzel, City Clerk 2025 through 2034 Capital Improvement Plan Otsego, Minnesota Source Project #2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Total 201 - Pavement Management Street Maintenance - 2025 STREET-25-01 279,265 279,265 Mill and Overlay Project - 2025 STREET-25-03 1,266,794 1,266,794 Street Maintenance - 2026 to 2034 STREET-26-01 310,223 323,763 274,851 319,606 301,138 280,505 330,828 264,298 270,390 2,675,602 Street Reclaim Projects - 2026 to 2034 STREET-26-02 831,258 1,011,131 569,973 476,424 488,335 3,377,121 Mill and Overlay Projects - 2026 to 2034 STREET-26-03 828,702 1,763,089 1,934,451 572,325 1,135,454 98,914 1,138,657 1,097,803 1,125,248 9,694,643 Street Micro-Surface Projects - 2026 to 2034 STREET-26-04 281,880 206,447 147,562 443,307 210,460 216,814 736,267 464,696 476,313 3,183,746 201 - Pavement Management Total 1,546,059 2,252,063 2,293,299 2,356,864 2,346,369 2,217,025 596,233 2,205,752 2,303,221 2,360,286 20,477,171 202 - Trail Management Trail Maintenance TRAILS-25-01 70,000 70,000 Trail Maintenance TRAILS-26-01 72,000 74,000 76,000 78,000 80,000 82,000 84,000 86,000 88,000 720,000 Trail Renewal TRAILS-26-02 100,000 115,000 130,000 345,000 202 - Trail Management Total 70,000 172,000 74,000 76,000 193,000 80,000 82,000 214,000 86,000 88,000 1,135,000 203 - Park Development Wayfinding Signage PARKS-25-01 70,000 70,000 Carricks Landing Park - Paddle Ports PARKS-25-02 80,000 80,000 Trail Construction - 80th Street TRAILS-25-02 302,500 302,500 Trail Construction - CSAH 42 North TRAILS-25-03 275,000 275,000 203 - Park Development Total 727,500 0 0 0 0 0 0 0 0 0 727,500 Produced Using Plan-It CIP Software Page 1 / 5 205 - Park Capital Equipment School Knoll Park - Parking Lot PARKS-25-03 65,000 65,000 Lily Pond Park - Renovation PARKS-26-01 15,000 580,000 595,000 Prairie Park - Renovation PARKS-27-01 830,000 830,000 Kittredge Crossings Park - Renovation PARKS-28-01 500,000 500,000 Zimmer Farms Park - Renovation PARKS-30-01 560,000 560,000 Beaudry Meadows Park - Renovation PARKS-32-01 575,000 575,000 Frankfort Park - Renovation PARKS-34-01 565,000 565,000 205 - Park Capital Equipment Total 80,000 580,000 830,000 500,000 0 560,000 0 575,000 0 565,000 3,690,000 206 - Capital Equipment Revolving Air Compressor Trailer FLEET-25-01 33,461 33,461 CAT Mini Excavator FLEET-25-02 106,129 106,129 Forklift FLEET-25-03 22,000 22,000 Roller Trailer FLEET-25-04 24,360 24,360 Traffic Management Sign FLEET-25-05 18,732 18,732 John Deere UTV FLEET-25-06 38,656 38,656 Midsota Dump Box Trailer FLEET-25-07 18,500 18,500 Ford F250 Extended Cab Pickup FLEET-25-08 69,500 69,500 Building Safety - 2026-2034 Vehicles & Equipment FLEET-26-01 39,877 39,877 Public Works - 2026-2034 Vehicles & Equipment FLEET-26-02 544,836 811,281 449,444 494,615 92,944 615,181 414,607 680,709 263,330 4,366,947 Parks - 2026-2034 Vehicles & Equipment FLEET-26-03 145,098 85,000 255,700 89,305 15,098 183,197 70,000 37,918 65,032 946,348 206 - Capital Equipment Revolving Total 331,338 689,934 896,281 705,144 583,920 108,042 798,378 524,484 718,627 328,362 5,684,510 Source Project #2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Total Produced Using Plan-It CIP Software Page 2 / 5 214 - Fire Reserves Wildland Engine FIRE-25-02 416,439 416,439 Tender Truck FIRE-25-03 309,378 309,378 Rescue Engine FIRE-26-01 1,103,938 1,103,938 Ladder Truck FIRE-26-02 1,740,860 1,740,860 Emergency Service - 2026-2034 Vehicles & Equipment FIRE-26-04 75,000 10,000 35,000 85,000 102,643 307,643 Small Tools & Equipment FIRE-26-05 1,369,512 1,369,512 Land Acquisition - West Fire Station FIRE-34-01 250,000 250,000 214 - Fire Reserves Total 725,817 4,289,310 10,000 35,000 0 85,000 0 0 0 352,643 5,497,770 414 - Capital Improvement Revolving Radio Communication Repeater System BLDG-25-03 40,000 40,000 Cold Storage Facility BLDG-25-04 2,179,885 2,179,885 CR 137 Improvements - Local Share CSAH-25-01 735,023 735,023 CSAH 36 Improvements - Local Share CSAH-27-01 1,125,000 1,125,000 CSAH 19 & CSAH 39 Intersection CSAH-28-01 350,000 350,000 414 - Capital Improvement Revolving Total 2,954,908 0 1,125,000 350,000 0 0 0 0 0 0 4,429,908 439 - Building & Property Maintenance Exterior Steel Entry Doors (PW)BLDG-25-01 55,620 55,620 Exterior Steel Entry Doors (PC)BLDG-25-02 24,720 24,720 Carpet Replacement (CH)BLDG-26-01 36,692 36,692 Water Heater Replacement (CH)BLDG-26-02 25,000 25,000 Window Replacement (PC)BLDG-26-03 44,000 44,000 Skylight Replacement (PC)BLDG-26-04 14,000 14,000 Fire Panel Replacement (CH)BLDG-27-01 69,000 69,000 IT Room HVAC (CH)BLDG-27-02 32,500 32,500 Council Chambers Dais - ADA BLDG-27-03 65,000 65,000 Exterior Lighting (CH/PW)BLDG-28-01 140,000 140,000 Exterior Lighting (PC)BLDG-28-02 24,000 24,000 Generator Replacement (PC)BLDG-29-01 81,000 81,000 Security Cameras & Door Access IT-25-01 50,600 50,600 Source Project #2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Total Produced Using Plan-It CIP Software Page 3 / 5 Server & Network Improvements IT-25-02 110,000 110,000 Server System Replacement IT-30-01 134,775 134,775 439 - Building & Property Maintenance Total 240,940 119,692 166,500 164,000 81,000 134,775 0 0 0 0 906,907 601 - Drinking Water Utility Ford F250 Extended Cab Pickup FLEET-25-10 24,750 24,750 Utilities - 2026-2034 Vehicles & Equipment FLEET-26-04 140,750 121,981 20,500 33,050 28,750 25,000 64,762 0 434,793 Well #11 - New Municipal Well WATER-25-01 435,000 435,000 Annual Well & Equipment Improvements #8 WATER-25-02 170,000 170,000 Trunk Watermain - Odean Avenue WATER-25-03 1,500,000 1,500,000 SCADA Instrumentation Improvements WATER-25-04 135,000 135,000 Water Treatment - Well House #4 WATER-26-02 6,300,000 1,000,000 7,300,000 Annual Well & Equipment Improvements WATER-26-34 75,000 170,000 120,000 30,000 160,000 80,000 115,000 260,000 160,000 1,170,000 Water Treatment - Well House #3 WATER-27-02 1,000,000 5,000,000 6,000,000 12,000,000 Trunk Watermain WATER-27-34 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 Central Water Facility - Phase 1 WATER-28-01 3,500,000 9,750,000 12,000,000 7,750,000 33,000,000 East & West Connection - Phase 2 WATER-28-02 400,000 2,000,000 100,000 2,500,000 Water Tower #3 Reconditioning WATER-28-03 27,000 1,750,000 1,777,000 Central Water Facility - Phase 2 WATER-35-01 50,000 400,000 5,000,000 6,000,000 11,450,000 601 - Drinking Water Utility Total 13,064,750 16,365,750 21,318,981 10,740,500 63,050 188,750 1,130,000 1,540,000 6,324,762 6,160,000 76,896,543 602 - Sanitary Sewer Utility Jetter Truck FLEET-25-09 327,000 327,000 Ford F250 Extended Cab Pickup FLEET-25-10 74,250 74,250 Utilities - 2026-2034 Vehicles & Equipment FLEET-26-04 422,250 365,942 61,500 99,150 86,250 75,000 194,285 0 1,304,377 West WWTF Expansion - WL1 SEWER-25-01 6,000,000 6,000,000 Sanitary Extension - Windsong to Kadler SEWER-25-02 350,000 350,000 LS Equipment & Reconditioning - #4/6/9 SEWER-25-03 195,000 195,000 Sanitary Extension - Kadler to Jalger SEWER-26-01 550,000 550,000 SCADA Instrumentation Improvements SEWER-26-02 50,000 125,000 175,000 LS Equipment & Reconditioning SEWER-26-34 610,000 113,000 145,000 225,000 760,000 110,000 145,000 765,000 205,000 3,078,000 West WWTF - Access Road SEWER-27-01 700,000 1,200,000 1,900,000 Source Project #2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Total Produced Using Plan-It CIP Software Page 4 / 5 Lift Station - New Municipal Sanitary Lift Station SEWER-27-02 200,000 2,000,000 2,200,000 WWTF GBT Equipment Replacement SEWER-29-01 250,000 2,250,000 2,500,000 East WWTF Expansion - EL1 SEWER-30-01 700,000 2,500,000 2,750,000 5,950,000 Lift Station - New Municipal Sanitary Lift Station SEWER-32-01 400,000 3,900,000 4,300,000 West WWTF - Membrane Replacement SEWER-34-01 515,000 515,000 West WWTF - Solids Processing SEWER-34-02 250,000 1,750,000 2,000,000 Lift Station - New Municipal Sanitary Lift Station SEWER-34-03 100,000 800,000 900,000 602 - Sanitary Sewer Utility Total 6,996,250 2,607,250 3,678,942 1,156,500 5,074,150 3,596,250 510,000 4,120,000 1,309,285 3,270,000 32,318,627 Issuance of Bonds Fire & Emergency Services Station FIRE-25-01 18,707,868 18,707,868 Issuance of Bonds Total 18,707,868 0 0 0 0 0 0 0 0 0 18,707,868 GRAND TOTAL 45,445,430 27,075,999 30,393,003 16,084,008 8,341,489 6,969,842 3,116,611 9,179,236 10,741,895 13,124,291 170,471,804 Source Project #2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Total Produced Using Plan-It CIP Software Page 5 / 5