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HomeMy WebLinkAbout07-28-2025 - Agenda Packet City Council - work sessionAgenda City Council Work Session Monday, July 28, 2025, 4:00 PM City Council Chambers 12780 Kelley Parkway, Orono, MN 55356 952-249-4600 /oronornn.gov Roll Call Work Session Item 2025 General Fund Budget, Tax Levy and Internal Service Funds Budgets Adjournment Sign up for email notifications at oronomn.gov AGENDA ITEM Date: July 28, 2025 Item: Title: 2025 General Fund Budget, Tax Levy and Internal Service Funds Budgets Presenter: Maggie Jin, Finance Director Section: Work Session Item Purpose: The purpose of this item is to present an update of the 2026 Draft Preliminary General Fund Budget, Tax Levy, and Internal Services Funds Budgets to the City Council. 2. Staff Recommendation: Provide staff direction on additional suggestions and recommendations to be made to the preliminary 2026 general fund budget, tax levy, and internal services funds budgets. Staff will continue to refine budget and bring back to the Council for further feedback at the September 8, 2025 Council Work Session. COUNCIL ACTION REQUESTED Provide staff directions on additional suggestions and recommendations to be made to the preliminary 2026 general fund budget, tax levy, and internal services funds budgets. Exhibits A. 07-28-2025 Budget Memo and Attachments K MEMORANDUM To: Mayor Tunheim and Orono City Council From: Maggie Jin, Finance Director Subject: 2026 General Fund Budget and Tax Levy and 2026 Internal Service Fund Budgets Date: July 28, 2025 Attachments: A. Levy Detail B. Estimated Tax Rate C. Estimated Tax Rate Impact D. 2026 General Fund Budget E. 2026 Internal Service Funds Budgets F. 06-23-2025 Work Session Memo Work is continuing on the 2026 budget and tax levy. Individual departments requests have been received and department heads have discussed their requests with the City Administrator and Finance Director. A draft of the preliminary budget and tax levy has been completed and is attached for Council review, input and further guidance. The tax levy required to fund the General Fund, Capital Funds, and Debt Service Funds has been calculated to fund all of the needs with an increase to the tax rate. The goal of the City is to maintain a stable tax rate while funding the needs of the City. The current projected tax rate with the draft preliminary budget comes in at 16.797%, which does come in higher than the last five- year average tax rate (16.576%). Staff will continue to work with each department head to further refine the budget prior to the adoption of the preliminary budget in September. The draft budget and tax levy information is being provided as an update of the budget process to the council for further suggestions and recommendations. There are a couple of variables that could still impact the budget and the tax rate: • Wages — the City is currently undergoing union negotiation to determine the wage increase for staff. • Health Insurance — the City is currently undergoing union negotiation with City contribution not yet agreed upon. Additionally, the City will be going through a request for proposal (RFP) for health insurance in the late summer/early fall. The City will not receive the actual amount of any rate increase until the end of September or early October. • Property Values — The final property values will not be received from the Hennepin County Assessor until December. The tax rate calculations are based on the most recent numbers available and generally do not change significantly in either direction between now and the final. 2026 Budget Memo 07/28/2025 — Page 1 3 Significant changes within each department in the General Fund budget are as follows: • Administration — staff is seeking to revise the employee recognition policy in the Employee Handbook to incorporate additional items. Employee Handbook updates will be brought to Council after union negotiations are completed. • Election — 2026 is an election year, which will include voting for state governor and two City Council member positions. • Communications — the department was created within the General Fund in 2024. This allowed for better tracking of expenditures related to newsletters, social media, and other communication related costs. For 2025 budget, a Communications Specialist was hired. For 2026 budget, increases are based on true costs seen in YTD 2025 numbers. • Finance — audit service is moved back from the Central Services department in the General Fund. • Central Services — facilities related expenditures moved to the Facilities Services Fund and distributed into each respective department based on square footage of each maintained area and number of employees within each department. Audit service was moved back to the Finance department. • Police — budget includes addition for an additional 0.5 cadet. Police software licensing is budgeted to accurately reflect police specific subscriptions and software. • Fire — a new joint power agreement fire department is currently being negotiated between the City of Orono and the City of Long Lake. • Community Development — budget includes preparation for the City's comprehensive plan with future years 2027-2029 to cover the drafting, creation, and finalization of the plan. • Public Works — Streets — based on review of the City's tree management plan, there is a need for significant increase for tree removal, maintenance and replacement. Contracted street maintenance also increased based on an average of the past three-year actuals. • Public Works — Spring Park — budget includes 1.5 FTE wage, which also sees the addition of service for Parks maintenance. • Parks — budget includes tree maintenance, removal and replacement needed at parks. • Special Projects — Contingencies — transfers to the Equipment Improvement Outlay fund, Facilities Fund and IT Service Fund are budgeted based on the Capital Improvement Plan on items that are General Fund related. The Internal Service Fund budgets are included, which affect each respective department in the General Fund and Enterprise Funds. • Fleet Service Fund — o Revenue comes from other departments that the Fleet department service in terms of the maintenance of City vehicles and equipment. Current year revenue/charge to other department was planned to gradually increase over the years and eventually make up for the short -falls in the beginning years of the fund (2021- 2025). o The expenditure increases for 2026 is attributable to the IT Service and Facilities Service Funds along with an increase in vehicle equipment and parts. • Facility Service Fund — the fund was created in 2025 for the 2026 budget year. 2026 Budget Memo 07/28/2025 — Page 2 4 o Revenue for the new fund is charged to each respective department. The charge is calculated based on City buildings' square footage that the Facilities department maintains along with the number of employees in each department per building applicable. o Expenditure budget is transitioned from the Central Services department in the General Fund. • Insurance Fund — o Revenue is based on the worker's compensation charged to each department per employee and insurance for each department, such as general liability, umbrella, equipment floater. Worker's compensation charge is based on current year worker's compensation modification, which is 0.54 for 2025. o The expenditure budget is based on an average of the last three years' actual amounts of insurance cost along with a budget for unanticipated non -covered insurance items. The Insurance Fund sees years of both shortfalls and surplus with the goal of keeping the General Fund and tax levy stable due to insurance cost fluctuating. • IT Service Fund — o Revenue comes from other departments that the IT department service in terms of IT equipment, infrastructure and service. Current year revenue/charge to other department was planned to gradually increase over the years and eventually make up for the short -falls in the beginning years of the fund (2021-2025). o Expenditure is increasing due transitioning telephone cost and software licensing to the fund. Additional items to be noted that will be effective in 2026 and included in the budget are as follows: • Paid Family Medical Leave (PFML) premiums are included in the budget, with the employer covering 50%. As of January 1, 2026, Minnesota Paid Leave law will go into effect and create a state -administered paid family and medical leave insurance program. The City has opted to go with a state -approved equivalent plan for a discounted premium in 2026. As staff continues to refine the budget and receive additional budget numbers, an updated draft budget and tax levy will be presented at the next General Fund Budget and Tax Levy work session in September. A copy of the June 23rd work session memo is attached along with a draft preliminary budget and tax levy information and draft internal service funds budgets. 2026 Budget Memo 07/28/2025 — Page 3 City of Orono 2026 Annual Budget LEVY DETAIL 2026 Over / Under 2025 2025 2026 Amount Percent TAX LEVIES General Fund - Total $6,846,000 $7,412,300 $566,300 8.27% Facilities Fund 225,000 250,000 25,000 11.11 % Fire Capital Fund 300,000 460,000 160,000 53.33% Pavement Management 1,000,000 1,100,000 100,000 10.00% Parks 200,000 250,000 50,000 25.00% GO Improvement 2014 300,000 296,900 -3,100 -1.03% GO Improvement 2021 760,000 756,700 -3,300 -0.43% Total Local Certified Tax Levy $9,631,000 $10,525,900 $894,900 9.29% City of Orono 2026 Annual Budget Estimated Tax Rate 2026 Over / Under 2025 Actual Estimated TAX CAPACITY 2025 2026 Amount Percent Net Tax Capacity (Adj Net Tax Capacity) $ 58,869,928 $ 62,664,353 $ 3,794,425 6.45% LOCAL LEVY Total Local Certified Tax Levy $ 9,631,000 $ 10,525,900 $ 894,900 9.29% City Tax Capacity Rate 16.361% 16.797% TAX CAPACITY RATES General Fund 11.63% 11.83% 0.20 Facilities Fund 0.38% 0.40% 0.02 Fire Capital Fund 0.51 % 0.73% 0.22 Pavement Management 1.70% 1.76% 0.06 Parks 0.34% 0.40% 0.06 GO Improvement 2014 0.51 % 0.47% -0.04 GO Improvement 2021 1.29% 1.21 % -0.08 Total City Tax Capacity Rate 16.361% 16.797% 0.44 7 City of Orono 2026 Annual Budget Tax Rate 2026 Over / Under 2025 Actual Estimated TAX CAPACITY 2025 2026 Amount Percent Net Tax Capacity (Adj Net Tax Capacity) $ 58,869,928 $ 62,664,353 $ 3,794,425 6.45% LOCAL LEVY Total Local Certified Tax Levy $ 9,631,000 $ 10,525,900 $ 894,900 9.29% City Tax Capacity Rate 16.361% 16.797% TAX CAPACITY RATES General Fund 11.63% 11.83% 0.20 Facilities Fund 0.38% 0.40% 0.02 Fire Capital Fund 0.51 % 0.73% 0.22 Pavement Management 1.70% 1.76% 0.06 Parks 0.34% 0.40% 0.06 GO Improvement 2014 0.51 % 0.47% -0.04 GO Improvement 2021 1.29% 1.21 % -0.08 Total City Tax Capacity Rate 16.361% 16.797% 0.44 Tax Capacity (Net Tax Capacity Rate Net City Tax $ Change from 2( % Change from 2 Effect of 2026 Tax Levy & Budget on Residential Properties Median 5.06% Increase in Market Value Actual Estimated Actual Estimated Actual Estimated Actual Estimated Actual Estimated 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 Value $250,000 $262,650 $500,000 $525,300 $1,110,400 $1,166,586 $2,000,000 $2,101,200 $4,000,000 $4,202,400 Market Value Exclusion (MVE) * $24,050 $22,912 $1,550 $0 $0 $0 $0 $0 $0 $0 Tax Value $225,950 $239,739 $498,450 $525,300 $1,110,400 $1,166,586 $2,000,000 $2,101,200 $4,000,000 $4,202,400 ** 2,260 2,397 4,985 5,316 12,630 13,332 23,750 25,015 48,750 51,280 16.361% 16.797% 16.361% 16.797% 16.361% 16.797% 16.361% 16.797% 16.361% 16.797% $369.67 $402.70 $815.50 $892.98 $2,066.37 $2,239.47 $3,885.69 $4,201.84 $7,975.89 $8,613.64 125 $33.02 $77.48 $173.10 $316.15 $637.75 )25 8.93% 9.50% 8.38% 8.14% 8.00% As of 2025, Market Value Exclusion = First 40% of the first $95,000 of market value. For homestead value between $95,000 and $517,200, the exclusion is $38,000 minus 9% of the value over $95,000. Homesteads valued at $517,200 or more do not receive the exclusion ** Tax Capacity (net) = 1% of first $500,000 market value, plus 1.25% of all value over $500,000 The Market Value adjustment is based on the average market value increase on a residential property = XX% Median home value in Orono in 2025 is $1,110,400. Property Taxes Licenses Permits Intergovernmental Gen Govt Service Charges Public Safety Service Charges Fines and Forfeits Investment Revenue Miscellaneous and Other Revenue Total Revenue City of Orono 2026 General Fund Revenue Budget - Summary 2026 Percentage 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget (Decrease) (Decrease) 5,613,956 6,514,354 6,913,000 7,486,300 573,300 8.3% 23,425 34,785 16,500 21,400 4,900 29.7% 778,088 730,669 636,500 636,500 0 0.0% 686,742 494,016 310,150 314,150 4,000 1.3% 1,065,721 947,454 952,300 927,100 -25,200 -2.6% 2,806,978 2,862,829 2,904,500 3,010,000 105,500 3.6% 57,760 61,137 65,000 47,000 -18,000 -27.7% 181,727 100,703 100,650 100,500 -150 -0.1% 111,856 221,137 36,400 13,700 -22,700 -62.4% 11,326,254 11,967,083 11,935,000 12,556,650 621,650 5.2% 10 City of Orono 2026 General Fund Revenue Budget - By Line Item 2026 Percentage 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget (Decrease) (Decrease) Property Taxes Current Ad Valorem Taxes 5,535,686 6,426,203 6,846,000 7,412,300 566,300 8.3% Delinquent Ad Valorem Taxes 29,103 29,737 25,000 30,000 5,000 20.0% Fiscal Disparities 35,794 43,636 30,000 30,000 - 0.0% Personal Property Tax 12,009 13,590 10,000 12,000 2,000 20.0% Forfeited Tax Sale Apportionmt - 9 - - - N/A Rent Credit - - - - N/A Penalties and Interest -Taxes 1,364 1,178 2,000 2,000 - 0.0% Total Property Taxes 5,613,956 6,514,354 6,913,000 7,486,300 573,300 8.3% Licenses Beer & Liquor Licenses 11,900 17,500 7,100 10,000 2,900 40.8% Cigarette Licenses 1,500 1,500 750 1,500 750 100.0% Garbage Haulers Licenses 825 750 1,100 800 -300 -27.3% Other Business License/Permit 5,001 9,915 5,000 5,000 0 0.0% Rental Licenses 4,220 5,020 2,500 4,000 1,500 60.0% Dog Licenses -21 100 50 100 50 100.0% Total Licenses 23,425 34,785 16,500 21,400 4,900 29.7% Permits Building Permits 605,447 594,105 525,000 525,000 0 0.0% Zoning Permit 1,970 2,295 1,500 1,500 0 0.0% Mechanical/Septic/Other 117,355 101,076 75,000 75,000 0 0.0% Plumbing Permit 53,317 33,193 35,000 35,000 0 0.0% Total Permits 778,088 730,669 636,500 636,500 0 0.0% Intergovernmental Federal Grant -other 0 0 0 0 0 N/A Market Value Credit 406 412 150 150 0 0.0% Police Training Reimbursement 30,896 27,368 20,000 24,000 4,000 20.0% Fire State Aid 0 0 0 0 Police State Aid 276,529 325,994 260,000 260,000 0 0.0% Police Vest Reimbursement 0 0 0 0 0 N/A PERA State Aid 0 0 0 0 0 N/A State Grant -other 378,911 140,242 30,000 30,000 0 0.0% Grants/Aids from Other Govts 0 0 0 0 0 N/A Total Intergovernmental 686,742 494,016 310,150 314,150 4,000 1.3% Gen Govt Service Charges Administrative Charges for Svc 362,875 310,200 384,350 344,400 -39,950 -10.4% General Taxable Sales/Service 100 268 100 100 0 0.0% Assessments searches 70 40 50 50 0 0.0% Filing fees-elections/plats 16,170 18 0 0 0 N/A Zoning Disclosure 435 315 350 350 0 0.0% Plan Check/Site Exam Fees 359,307 286,889 250,000 250,000 0 0.0% Cond Use-Variance-Dev Fees 22,580 23,835 20,000 20,000 0 0.0% Engineering & Legal Fees 15,577 37,357 20,000 20,000 0 0.0% Bldg Permits -mail in fees 0 0 0 0 0 N/A On -site Septic Program fees 47,247 50,224 47,000 47,000 0 0.0% Off Leash Annual Pass 0 68 0 0 0 N/A Park Reservations 9,370 10,765 9,000 9,000 0 0.0% Coop Agreement -public works 229,917 214,940 220,450 235,150 14,700 6.7% Brush Site Fees 2,074 12,535 1,000 1,000 0 0.0% Total Gen Govt Service Charges 1,065,721 947,454 952,300 927,050 -25,250 -2.7% Public Safety Service Charges Coop Agreement -inspection 483 0 0 0 0 N/A Coop Agreement -police 2,688,054 2,713,948 2,822,000 2,908,300 86,300 3.1% Police Special Services 82,177 146,040 80,000 100,000 20,000 25.0% False Alarm Fees 0 0 500 500 0 0.0% Police Reports 3,168 2,105 1,000 1,000 0 0.0% Police Reserve Receipts 31,691 350 0 0 0 N/A Explorers program 1,405 385 1,000 200 -800 -80.0% Total Public Safety Service Charges 2,806,978 2,862,829 2,904,500 3,010,000 105,500 3.6% Fines and Forfeits Admin Citations -2,669 2,058 5,000 2,000 -3,000 -60.0% Court Fines 60,430 59,079 60,000 45,000 -15,000 -25.0% Drug Task Force 0 0 0 0 0 N/A Dog Impound Fees 0 0 0 0 0 N/A Total Fines and Forfeits 57,760 61,137 65,000 47,000 -18,000 -27.7% 11 Interest Revenue Interest on investments Interest -NOW account Total Investment Revenue Miscellaneous and Other Revenue Utility Penalties Miscellaneous Revenue Convenience Fee Rent Income Contributions & donations Refunds & Reimbursements Sale of Equipment Residual Equity Transfers In Cash Over/Short Total Miscellaneous and Other Revenue City of Orono 2026 General Fund Revenue Budget - By Line Item 2026 Percentage 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget (Decrease) (Decrease) 180,994 100,000 100,000 100,000 0 0.0% 732 703 650 500 -150 -23.1% 181,727 100,703 100,650 100,500 -150 -0.1% 16 5 0 100 100 N/A 31,403 108,656 25,000 500 -24,500 -98.0% 0 0 0 0 0 N/A 5,400 900 5,400 5,400 0 0.0% 20,535 4,210 S,000 5,000 0 0.0% 4,380 56,076 1,000 2,500 1,500 150.0% 275 32,047 0 200 200 N/A 49,847 19,244 0 0 0 N/A 0 0 0 SO 50 N/A 111,856 221,137 36,400 13,750 -22,650 -62.2% Total Revenue 11,326,254 11,967,083 11,935,000 12,556,650 621,650 5.2% iV Personal Services Supplies & Maintenance Insurances Professional Services Other Expenses Capital Outlay Transfers to Other Funds Contingencies City of Orono 2026 General Fund Budget Major Expenditure Categories Dollar % 2023 2024 2025 2026 Increase Increase Actual Actual Budget Draft Budget (Decrease) (Decrease) 7,076,453 7,593,749 8,141,650 7,900,950 (240,700) -2.96% 734,038 766,998 835,900 951,250 115,350 13.80% 214,300 210,600 221,100 221,900 800 0.36% 1,758,498 1,742,903 1,797,250 2,533,850 736,600 40.98% 815,482 683,002 525,150 373,700 (151,450) -28.84% 179,339 183,239 221,500 240,000 18,500 8.35% 1,580,000 256,407 177,450 320,000 142,550 80.33% 4,775 20,720 15,000 15,000 - 0.00% Total 12,362,884 11,457,618 11,935,000 12,556,650 621,650 5.21% 13 Mayor & Council Administration Elections Communications Finance Assessing Law/Legal Services Human Services Central Services Police Fire Protection Services - LL Fire Protection Services - OR Community Development Street Maintenance Public Works - Spring Park Brush Site Engineering Parks Special Services Special Projects -Contingencies Transfers to Other Funds Total General Fund Expenditures City of Orono 2026 General Fund Budget Departmental Budgets 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget (Decrease) (Decrease) 43,660 46,874 50,000 53,400 3,400 6.80% 485,705 479,958 573,800 618,550 44,750 7.80% 35,816 75,293 37,150 79,550 42,400 114.13% - 29,291 149,100 172,800 23,700 15.90% 334,416 301,232 346,250 432,850 86,600 25.01% 254,000 127,000 - - - N/A 144,782 123,660 121,000 121,000 - 0.00% 9,500 12,000 12,000 12,000 - 0.00% 392,220 495,241 520,250 293,850 (226,400) -43.52% 5,626,334 5,710,252 6,061,600 6,605,850 544,250 8.98% 589,974 629,351 558,000 947,400 389,400 69.78% 203,462 795,672 1,040,000 - (1,040,000) -100.00% 841,949 840,443 908,350 1,065,400 157,050 17.29% 768,804 760,964 750,100 1,074,900 324,800 43.30% 111,366 101,462 103,150 178,000 74,850 72.56% 32,748 46,619 46,750 53,300 6,550 14.01% 35,189 15,181 26,000 26,000 - 0.00% 444,117 361,747 343,050 387,400 44,350 12.93% 424,069 228,251 96,000 99,400 3,400 3.54% 4,775 20,720 15,000 15,000 - 0.00% 1,580,000 256,407 177,450 320,000 142,550 80.33% 12,362,885 11,457,618 11,935,000 12,556,650 621,650 5.21% 14 City of Orono 2026 General Fund Budget - Departmental Summary Mayor & Council 41110 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 19,717 19,535 19,700 19,750 50 0.25% Other Expenses 23,943 27,339 30,300 33,650 3,350 11.06% City Council Total 43,660 46,874 50,000 53,400 3,400 6.80% PROGRAM DESCRIPTION & OBJECTIVES: The City Council oversees the policies and procedures that govern the city in promoting the health, safety, and general welfare of the citizens of Orono. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for City Council Representatives (Mayor and 4 Council Members). * Other Expenses includes recorder for city council meetings, memberships, training and meeting expenses. City-wide Memberships are as follows: Suburban Rate Authority League of Minnesota Cities Metro Cities 15 City of Orono 2026 General Fund Budget - Departmental Summary Administration 41300 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 461,223 462,016 555,400 559,500 4,100 0.74% Professional Services 13,295 10,579 10,000 43,000 33,000 330.00% Other Expenses 11,188 7,363 8,400 16,050 7,650 91.07% Administration Total 485,705 479,958 573,800 618,550 44,750 7.80% PROGRAM DESCRIPTION & OBJECTIVES: The Administration Department includes the City Administrator who is responsible for meeting satatutory and legal obligations, implementing policy established by the City Council and ensuring the successful management of all city operations. In addition, the City Administrator is responsible for overseeing the human resource function. The City Clerk and Administrative Staff are also included in the Administration Department and perform various function such as customer service, general administrative duties, permits and licensing, elections, data practices, and record management. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for the Administration Department. Staff Includes: City Administrator, City Clerk (75%), Management Assistant (85%), Administrative Assistant (85%), and Communciations Specialist (10%) * Professional Services includes IT services and facilities service. * Other Expenses includes training and development, memberships in professional organizations for the Administrative Staff and city wide employee recognition program. 16 City of Orono 2026 General Fund Budget - Departmental Summary Elections 41410 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 30,746 67,321 33,450 69,650 36,200 108.22% Supplies & Maintenance 1,919 3,424 2,000 2,000 0 0.00% Other Expenses 3,151 4,548 1,700 7,900 6,200 364.71% Elections Total 35,816 75,293 37,150 79,550 42,400 114.13% PROGRAM DESCRIPTION & OBJECTIVES: The Elections Department administers all federal, state, county, and municipal elections held in the city. Temporary election judges are hired to provide the necessary staffing at polling locations, and for the operation of voting machines. The Administrative Staff provides supervision to the election judges as needed and maintains election records. OPERATING COST ACTIVITIES: * Personal Services are the wages for the temporary election judges and a portion of Administration Staff (10%). 2026 is an election year. * Supplies & Maintenance includes election equipment. * Other expenses include IT service, facilities service, postage, travel expenses, advertising, building/equipment rental, training, meeting expenses and other miscellaneous expenses. `fA City of Orono 2026 General Fund Budget - Departmental Summary Communications 41430 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 0 12,065 126,600 131,850 5,250 4.15% Other Expenses 0 17,226 22,500 40,950 18,450 82.00% Communications Total 0 29,291 149,100 172,800 23,700 15.90% PROGRAM DESCRIPTION & OBJECTIVES: The Communications Department is responsible for public comminications including, Social Media, Websites Administration, and Newsletters. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for Communications Department Staff. Staff Includes: City Clerk (10%), Management Assistant (5%), Administrative Assistant (5%), and Communication Specialist (90%). * Other expenses IT service, facilities service, website hosting fees, printing, postage, and software. 18 City of Orono 2026 General Fund Budget - Departmental Summary Finance 41500 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 321,362 286,538 325,350 341,650 16,300 5.01% Supplies & Maintenance 65 0 0 0 0 N/A Professional Services 7,875 10,000 15,000 84,900 69,900 466.00% Other Expenses 5,114 4,694 5,900 6,300 400 6.78% Finance Total 334,416 301,232 346,250 432,850 86,600 25.01% PROGRAM DESCRIPTION & OBJECTIVES The Finance Department oversees the City's financial operations, investment, insurances, and employee benefits. It is responsible for preparing the budget document and annual report in accordance with generally accepted accounting principles. Finance department supports the City Administrator with human resources function. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for the Finance Department Staff. Staff includes: Finance Director, Accountant/HR Representative and Accounting Technician. * Professional Services includes IT service and facilities service. * Other Expenses includes training and development, and memberships in professional organizations for the Finance Staff. 19 City of Orono 2026 General Fund Budget - Departmental Summary Assessing 41550 2026 Dollar 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Assessing Services 254,000 127,000 0 0 0 N/A Assessing Total 254,000 127,000 0 0 0 N/A PROGRAM DESCRIPTION & OBJECTIVES: The City contract with Hennepin County to provide Assessing services. Starting in 2025, Hennepin County will no longer charge the City directly. 20 City of Orono 2026 General Fund Budget - Departmental Summary Law/Legal Services 41600 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Professional Services 144,782 123,660 121,000 121,000 0 0.00% Law/Legal Services Total 144,782 123,660 121,000 121,000 0 0.00% PROGRAM DESCRIPTION & OBJECTIVES: The City maintains a renewable contract agreement with two local legal firms to provide legal services. The Legal Department provides professional representation and opinion on city services and operations. OPERATING COST ACTIVITIES: * Professional Services includes the costs associated with the contract with legal staff, prosecution costs, code enforcement, and jail charges. 21 City of Orono 2026 General Fund Budget - Departmental Summary Human Services 41800 2026 Dollar 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Other Expenses 9,500 12,000 12,000 12,000 0 0.00% Human Services Total 9,500 12,000 12,000 12,000 0 0.00% PROGRAM DESCRIPTION & OBJECTIVES: The Human Services Department is comprised of area organizations that provide equal opportunity in employment, housing, public services, and education. The City maintains an affiliation with these organizations to ensure a strong relationship with area communities and their citizens. OPERATING COST ACTIVITIES: * Contributions are the contributions made to Human Service Organizations in the Orono area. Organizations include: The Gillespie Center 0 City of Orono 2026 General Fund Budget - Departmental Summary Central Services 41900 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 24,736 73,486 145,700 0 (145,700) -100.00% Supplies & Maintenance 70,621 71,032 81,500 10,000 (71,500) -87.73% Professional Services 99,548 121,592 136,250 215,550 79,300 58.20% Insurances 63,300 61,000 64,000 67,300 3,300 5.16% Other Expenses 134,015 168,131 92,800 1,000 (91,800) -98.92% Central Services Total 392,220 495,241 520,250 293,850 (226,400)-43.52% PROGRAM DESCRIPTION & OBJECTIVES: The Central Services Department provides for those operating expenses that encompass all city departments. By consolidating these expenditures, the City can more accurately determine the effectiveness of the costs and benefits provided. OPERATING COST ACTIVITIES: * Supplies & Maintenance include the office supplies. * Professional Services includes IT service, fleet service, and facilities service and fees associated with administering city benefit plans. * Other Expenses includes bank fees and other miscellaneous charges related to city operations. 23 City of Orono 2026 General Fund Budget - Departmental Summary Police 42110 2026 Dollar 2023 2024 2025 Draft Increase Actual Actual Budget Budget Decrease Personal Services 4,584,141 4,743,186 4,833,500 5,214,300 380,800 Supplies & Maintenance 227,307 163,350 263,500 256,750 (6,750) Professional Services 295,270 346,732 446,300 581,650 135,350 Insurances 150,975 140,000 147,000 154,450 7,450 Other Expenses 189,301 133,745 149,800 158,700 8,900 Capital Outlay 179,339 183,239 221,500 240,000 18,500 Increase Decrease 7.88% -2.56% 30.33% 5.07% 5.94% 8.35% Police Total 5,626,334 5,710,252 6,061,600 6,605,850 544,250 8.98% PROGRAM DESCRIPTION & OBJECTIVES: The Police Department provides for the public safety within Orono and the surrounding communities of Minnetonka Beach, Spring Park, and Mound. This is accomplished through preventive patrol, traffic enforcement, education, criminal investigation and prosecution. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for the Police Department. Staff includes: Police Chief, Deputy Chief, Sergeant (5), Investigators (5), Patrol Officers (19), Part Time Officers (2), CSO (1), CSO Cadets (3.5), Office Manager, Administrative Support Specialist (2) * Supplies & Maintenance include the operating supplies and maintenance expenses on police equipment and facilities. * Professional Services includes the IT service, fleet service, facilities service, police records system, animal care, and medical and psychological evaluations for new officers. * Insurance Expenses includes a portion of the City's general, liability, and auto insurance costs. * Other Expenses includes utilities, fuel, publishing costs, and other miscellaneous charges related to police operations. 24 City of Orono 2026 General Fund Budget - Departmental Summary Fire Protection Services 42260 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 156,725 476,740 667,800 0 (667,800) -100.00% Supplies & Maintenance 12,381 130,514 114,600 0 (114,600) -100.00% Insurances 0 9,500 10,000 0 (10,000) -100.00% Professional Services 607,884 708,689 682,000 947,400 265,400 38.91% Other Expenses 16,446 99,579 123,600 0 (123,600) -100.00% Fire Protection Services Total 793,436 1,425,023 1,598,000 947,400 (650,600)-40.71% PROGRAM DESCRIPTION & OBJECTIVES: The Fire Department is comprised of a contract agreement with the community of Long Lake for fire suppression services for the north section of City. The Orono Fire Department provides fire suppression service for the remainder of the City and supports Police with public safety within Orono. Beginning 2026, a joint power agreement fire department is anticipated to go into effect. OPERATING COST ACTIVITIES: * Professional Services includes fire service contract with new fire department. 25 City of Orono 2026 General Fund Budget - Departmental Summary Community Development 42400 2023 Actual Personal Services 745,958 Supplies & Maintenance 1,701 Professional Services 77,605 Other Expenses 16,685 2026 Dollar 2024 2025 Draft Increase Actual Budget Budget Decrease 759,411 810,700 869,650 58,950 1,630 3,650 3,450 (200) 68,072 79,500 140,950 61,450 11,330 14,500 51,350 36,850 Increase Decrease 7.27% -5.48% 77.30% 254.14% Building & Zoning Total 841,949 840,443 908,350 1,065,400 157,050 17.29% PROGRAM DESCRIPTION & OBJECTIVES: The Building & Zoning Department oversees the development and redevelopment within the City in accordance with established policies and guidelines. The policies and guidelines have been created and are enforced to maintain the health, safety, and welfare of the public, as well as the aesthetics of the community. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for Community Development Staff. Staff includes: Director of Community Development, Planners (2), Planning Assistant, Building Official and Building Inspector. * Professional Services include engineering, legal consulting services, IT service, fleet service, facilities service, and contracted building inspections. * Other Expenses includes training and development, membership fees, and comprehensive plan. 26 City of Orono 2026 General Fund Budget - Departmental Summary Public Works - Street 43000 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 262,493 298,900 303,700 311,500 7,800 2.57% Supplies & Maintenance 299,367 266,714 226,300 492,750 266,450 117.74% Professional Services 137,899 136,635 168,100 209,150 41,050 24.42% Other Expenses 69,045 58,715 52,000 61,500 9,500 18.27% Public Works Total 768,804 760,964 750,100 1,074,900 324,800 43.30% PROGRAM DESCRIPTION & OBJECTIVES: The Street Department provides for the maintainance of all city streets to ensure a safe and driveable condition. Standard maintenance includes seal -coating, patching, snow plowing, and sweeping. Due to its excess storage capacity, the City maintains cooperative agreements with surrounding communities for storage and sale of salt/sand supplies. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for the Public Works Department. Staff includes the following FTES: Public Works Superintendent (.25), Street/Stormwater Supervisor (.50), Maintenance Workers (1.5), Administrative Assistant (.20) * Supplies & Maintenance include general operating supplies for street repair/maintenance, and vehicle and equipment maintenance. * Professional Services includes IT, Fleet and Facilities Services. * Other Expenses include electricity costs for street lighting and employee training and development. 4A City of Orono 2026 General Fund Budget - Departmental Summary PW - Spring Park 43050 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 99,863 99,112 100,500 168,800 68,300 67.96% Supplies & Maintenance 2,167 0 0 0 0 N/A Professional Services 3,923 2,000 2,650 9,200 6,550 247.17% Other Expenses 5,414 350 0 0 0 N/A Public Works - Spring Park Total 111,366 101,462 103,150 178,000 74,850 72.56% PROGRAM DESCRIPTION & OBJECTIVES: As of 9/1/2021, Orono began providing public works service to the City of Spring Park. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for the Public Works Department and Parks Department. Wages and benefits are based on 1.5 FTE and use the average wage of all maintenance workers. * Supplies & Maintenance are reimburseable expenses pass through to Spring Park. * Professional Services includes IT Services, Fleet Services, Facilities Service and Other professional Services. * Other Expenses includes reimburseable expenses. 28 City of Orono 2026 General Fund Budget - Departmental Summary Brush Site 43100 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 12,662 14,113 13,450 14,250 800 5.95% Supplies & Maintenance 793 28,260 30,250 31,300 1,050 3.47% Other Expenses 19,292 4,246 3,050 7,750 4,700 154.10% Brush Site Total 32,748 46,619 46,750 53,300 6,550 14.01% PROGRAM DESCRIPTION & OBJECTIVES: The Brush Site provides a place for residents and contractors to drop off tree branches and brush. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for the Brush Site. Staff includes: Brush Site Attendants (seasonal) * Supplies & Maintenance include general operating supplies for repair and maintenance of the brush site. * Other Expenses includes bank fees, IT service, fleet service, facilities service, telephone, general liability insurance, gas, electricity, and portable toilet rental. 29 City of Orono 2026 General Fund Budget - Departmental Summary Engineering 43170 2026 Dollar 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Professional Services 35,189 15,181 26,000 26,000 0 0.00% Engineering Total 35,189 15,181 26,000 26,000 0 0.00% PROGRAM DESCRIPTION & OBJECTIVES: The City maintains a renewable contract with a local firm to provide all engineering services. The Engineering Department provides professional representation and opinion on city services and operations. OPERATING COST ACTIVITIES: * Professional Services are the costs associated with the contract agreement with the contracted engineering firm (Bolton & Menk). 30 City of Orono 2026 General Fund Budget - Departmental Summary Parks 45200 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 267,956 221,090 164,800 150,650 (14,150) -8.59% Supplies & Maintenance 120,756 108,254 118,900 155,000 36,100 30.36% Professional Services 41,845 10,884 44,000 67,750 23,750 53.98% Other Expenses 13,559 21,519 15,350 14,000 (1,350) -8.79% Parks Total 444,117 361,747 343,050 387,400 44,350 12.93% PROGRAM DESCRIPTION & OBJECTIVES: The Parks Department provides for the maintainance of the City's parks. In addition, the city participates in a joint recreation program with area organizations to ensure a community -wide effort in providing adequate recreational facilities. OPERATING COST ACTIVITIES: * Personal Services includes the wages and employment taxes for the Parks Department. Staff includes: Park & Facilities Superintendant (34%), Maintenance Worker (70%), Administrative Assistant (.15) and Seasonals. * Supplies & Maintenance includes the operating supplies and maintenance for all park facilities. * Professional Services includes engineering service, IT services, fleet service, facilities service, and event service for the tree lighting ceremony. * Other Expenses includes the utilities and costs associated with equipment rental. 31 City of Orono 2026 General Fund Budget - Departmental Summary Special Services 43280 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 88,870 60,236 41,000 49,400 8,400 20.49% Professional Services 32,490 54,573 55,000 50,000 (5,000) -9.09% Other Expenses 302,708 113,442 0 0 0 N/A Special Services - Consulting & Police Total 424,069 228,251 96,000 99,400 3,400 3.54% PROGRAM DESCRIPTION & OBJECTIVES: The Special Services Department provides a separate 'cost center' for tracking city -provided consulting and Police special service details. Orono residents who apply for land use variations are subject to be billed for any additional staff, legal, and engineering time that is spent reviewing their application. These charges are recorded in this departmental budget, and the applicants are subsequently billed for this additional time. Orono businesses or residents who wish to contract with the city for Police security or traffic control are billed for the officers' time. The City's costs are recorded in this departmental budget, and are offset by the revenues received from the requesting parties. OPERATING COSTACTIVITIES (Reimbursed): * Personal Services include Police Officer overtime wages for security work and/or traffic control. * Professional Services include legal and engineering review expense for land use applications. 32 City of Orono 2026 General Fund Budget - Departmental Summary Special Project & Contingencies 43290 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Professional Services 0 0 0 0 0 N/A Other Expenses 0 0 0 0 0 N/A Capital & Transfers 1,580,000 256,407 177,450 320,000 142,550 80.33% Contingency Items 4,775 20,720 15,000 15,000 0 0.00% Special Projects -Contingencies Total 1,584,775 277,127 192,450 335,000 142,550 74.07% PROGRAM DESCRIPTION & OBJECTIVES: The Special Projects & Contingencies Department includes funds allocated for planned projects or events that benefit the entire city, and for any unforseen circumstances that produces additional expenses. This department also provides for operating transfers to other funds. OPERATING COST ACTIVITIES: * Transfers are as follows: Improvement and Equipment Outlay Fund, Fleet Service Fund and IT Service Fund. * Contingency Items is an amount for unbudgeted and unforseen items or council directed projects that require action before the next budget cycle. GENERAL FUND TOTAL 12,362,885 11,457,618 11,935,000 12,556,650 621,650 5.21% 33 City of Orono 2026 General Fund Budget - By Line Item Mayor & Council 41110 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 18,200 18,054 18,250 18,250 0 0.00% FICA 1,392 1,381 1,400 1,400 0 0.00% Worker's Comp Insurance Prem 125 100 50 100 50 100.00% Total Personal Services 19,717 19,535 19,700 19,750 50 0.25% Other Expenses IT Services 1,225 1,100 1,400 3,500 2,100 150.00% Professional Services 4,356 2,607 5,500 6,000 500 9.09% Memberships 13,610 17,348 15,400 15,550 150 0.97% Training & Development 2,286 3,113 4,000 4,000 0 0.00% Meeting Expenses 1,832 3,112 4,000 4,600 600 15.00% Other Miscellaneous Charges 634 60 0 0 0 N/A Total Other Expenses 23,943 27,339 30,300 33,650 3,350 11.06% City Council Total 43,660 46,874 50,000 53,400 3,400 6.80% 34 City of Orono 2026 General Fund Budget - By Line Item Administration 41300 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 353,527 347,387 390,350 423,650 33,300 8.53% Full -Time Employees Overtime 0 0 1,300 1,000 (300) -23.08% Part -Time Employees 2,041 22,051 39,000 17,050 (21,950) -56.28% Temporary/Seasonal Employees 2,378 0 0 0 0 N/A PERA 25,981 27,765 32,300 33,150 850 2.63% FICA 28,276 28,277 32,950 33,800 850 2.58% City Benefit Contribution 46,270 36,436 57,750 49,850 (7,900) -13.68% Unemployment Benefit Payments 0 0 0 0 0 N/A Worker's Comp Insurance Prem 2,750 100 1,750 1,000 (750) -42.86% Total Personal Services 461,223 462,016 555,400 559,500 4,100 0.74% Professional Services IT Services 9,250 8,000 10,000 25,900 15,900 159.00% Facilities Services 0 0 0 17,100 17,100 N/A Professional Services 4,045 2,579 0 0 0 N/A Total Professional Serivices 13,295 10,579 10,000 43,000 33,000 330.00% Other Expenses Travel Expenses 1,046 0 250 100 (150) -60.00% General Advertising 608 0 0 0 0 N/A Memberships 440 435 750 1,350 600 80.00% Training & Development 3,626 1,977 3,000 5,000 2,000 66.67% Meeting Expenses 3,125 0 0 0 0 N/A Other Miscellaneous Charges 2,343 4,916 4,400 9,600 5,200 118.18% Total Other Expenses 11,188 7,328 8,400 16,050 7,650 91.07% Administration Total 485,705 479,923 573,800 618,550 44,750 7.80% 35 City of Orono 2026 General Fund Budget - By Line Item Elections 41410 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 21,748 23,134 24,700 26,900 2,200 8.91% Full -Time Employees Overtime 0 0 0 1,000 1,000 N/A Temporary/Seasonal Employees 490 35,612 500 30,000 29,500 5900.00% PERA 1,575 1,673 1,900 2,100 200 10.53% FICA 1,600 2,789 1,900 4,000 2,100 110.53% City Benefit Contribution 5,158 4,113 4,350 5,550 1,200 27.59% Worker's Comp Insurance Prem 175 0 100 100 0 0.00% Total Personal Services 30,746 67,321 33,450 69,650 36,200 108.22% Supplies & Maintenance Equipment Parts & Accessories 1,919 3,424 2,000 2,000 0 0.00% Small Tools and Minor Equip 0 0 0 0 0 N/A Total Supplies & Maintenance 1,919 3,424 2,000 2,000 0 0.00% Other Expenses IT Services 1,000 1,100 1,400 2,600 1,200 85.71% Facilities Services 0 0 0 2,050 2,050 N/A Postage 0 284 0 0 0 N/A Travel Expenses 0 215 100 200 100 100.00% General Advertising 0 328 0 350 350 N/A Printing & Publishing 0 134 150 600 450 300.00% Training & Development 1,673 60 50 100 50 100.00% Meeting Expenses 451 1,908 0 2,000 2,000 N/A Other Miscellaneous Charges 28 520 0 0 0 N/A Total Other Expenses 3,151 4,548 1,700 7,900 6,200 364.71% Elections Total 35,816 75,293 37,150 79,550 42,400 114.13% 36 City of Orono 2026 General Fund Budget - By Line Item Communications 41430 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 0 8,663 96,250 92,850 (3,400) -3.53% Full -Time Employees Overtime 0 0 1,000 1,000 0 0.00% Temporary/Seasonal Employees 0 0 0 0 0 N/A PERA 0 650 7,300 7,050 (250) -3.42% FICA 0 683 7,450 7,200 (250) -3.36% City Benefit Contribution 0 2,068 14,200 23,500 %300 65.49% Worker's Comp Insurance Prem 0 0 400 250 (150) -37.50% Total Personal Services 0 12,065 126,600 131,850 5,250 4.15% Other Expenses IT Services 0 2,000 2,500 9,450 6,950 278.00% Facilities Services 0 0 0 7,400 7,400 N/A Postage 0 5,501 4,000 7,200 3,200 80.00% Newsletters 0 9,726 16,000 15,400 (600) -3.75% General Advertising 0 0 0 0 0 N/A Training & Development 0 0 0 1,500 1,500 N/A Total Other Expenses 0 17,226 22,500 40,950 18,450 82.00% Communications Total 0 29,291 149,100 172,800 23,700 15.90% 37 City of Orono 2026 General Fund Budget - By Line Item Finance 41500 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 245,869 227,603 246,750 271,900 25,150 10.19% Full -Time Employees Overtime 0 0 200 200 0 0.00% Part -Time Employees 0 0 0 0 0 N/A Temporary/Seasonal Employees 0 0 0 0 0 N/A PERA 16,700 17,059 18,550 20,450 1,900 10.24% FICA 16,569 17,459 18,900 20,850 1,950 10.32% City Benefit Contribution 40,248 22,817 39,800 27,600 (12,200) -30.65% Worker's Comp Insurance Prem 1,975 1,600 1,150 650 (500) -43.48% Total Personal Services 321,362 286,538 325,350 341,650 16,300 5.01% Supplies & Maintenance Books & Periodicals 65 0 0 0 0 N/A Total Supplies & Maintenance 65 0 0 0 0 N/A Professional Services Auditing and Acct'g Services 0 0 0 38,000 38,000 N/A IT Services 7,875 10,000 15,000 26,800 11,800 78.67% Facilities Services 0 0 0 20,100 20,100 N/A Total Professional Services 7,875 10,000 15,000 84,900 69,900 466.00% Other Expenses Travel Expenses 173 93 300 100 (200) -66.67% Memberships 421 580 600 700 100 16.67% Training & Development 4,520 4,021 5,000 5,500 500 10.00% Total Other Expenses 5,114 4,694 5,900 6,300 400 6.78% Finance Total 334,416 301,232 346,250 432,850 86,600 25.01% 38 City of Orono 2026 General Fund Budget - By Line Item Assessing 41550 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Assessing Services Assessing Services 254,000 127,000 0 0 0 N/A Total Assessing Service 254,000 127,000 0 0 0 N/A Assessing Total 254,000 127,000 0 0 0 N/A 39 City of Orono 2026 General Fund Budget - By Line Item Law/Legal Services 41600 2023 2024 2025 Actual Actual Budget 2026 Dollar % Draft Increase Increase Budget Decrease Decrease Professional Services Legal -Prosecution 43,625 45,562 50,000 50,000 0 0.00% Legal -Consulting 98,966 76,731 65,000 65,000 0 0.00% Code Enforcement 0 0 1,000 1,000 0 0.00% Jail Charges 2,191 1,366 5,000 5,000 0 0.00% Total Professional Services 144,782 123,660 121,000 121,000 0 0.00% Law/Legal Services Total 144,782 123,660 121,000 121,000 0 0.00% 40 Other Expenses Contributions to Civic Org's City of Orono 2026 General Fund Budget - By Line Item Human Services 41800 2023 2024 2025 Actual Actual Budget 2026 Dollar Draft Increase Budget Decrease 9,500 12,000 12,000 12,000 Increase Decrease 0.00% Total Other Expenses 9,500 12,000 12,000 12,000 0 0.00% Human Services Total 9,500 12,000 12,000 12,000 0 0.00% 41 City of Orono 2026 General Fund Budget - By Line Item Central Services 41900 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 1,320 57,702 107,150 0 (107,150) -100.00% Part -Time Employees 19,209 1,694 0 0 0 N/A PERA 49 3,866 8,050 0 (8,050) -100.00% FICA 1,794 3,955 8,200 0 (8,200) -100.00% City Benefit Contribution 890 2,069 21,400 0 (21,400) -100.00% Worker's Comp Insurance Prem 1,475 4,200 900 0 (900) -100.00% Total Personal Services 24,736 73,486 145,700 0 (145,700) -100.00% Supplies & Maintenance Office supplies 6,105 8,372 10,000 10,000 0 0.00% Motor Fuels & Lubricants 0 0 0 0 0 N/A Equipment Parts & Accessories 7,531 (5,365) 5,000 0 (5,000) -100.00% Bldg/Grounds Maint. Supplies 11,591 16,609 15,000 0 (15,000) -100.00% Clothing & personal equipment 0 495 500 0 (500) -100.00% Repairs/Maint-Office Equip 7,551 2,330 5,000 0 (5,000) -100.00% Repairs/Maint-Bldgs/Grounds 37,592 48,591 46,000 0 (46,000) -100.00% Janitorial Services 130 0 0 0 0 N/A Software Licensing 120 0 0 0 0 N/A Total Supplies & Maintenance 70,621 71,032 81,500 10,000 (71,500)-87.73% Professional Services Auditing and Acct'g Services 11,500 31,866 36,000 0 (36,000) -100.00% IT Services 74,000 65,000 81,250 129,750 48,500 59.69% Fleet Services 0 3,000 4,000 4,250 250 6.25% Facilities Services 0 0 0 68,550 68,550 N/A Professional Services 14,048 21,726 15,000 13,000 (2,000) -13.33% Total Professional Services 99,548 121,592 136,250 215,550 79,300 58.20% Insurances General Liability Ins 14,825 13,500 14,200 14,950 750 5.28% Umbrella Liability Ins 21,150 32,000 33,600 35,300 1,700 5.06% Bonds Insurance 1,200 0 0 0 0 N/A Property Insurance 19,875 12,000 12,600 13,250 650 5.16% Equipment Floaters Ins 0 0 0 0 0 N/A Automotive Insurance 6.250 3.500 3.600 3.800 200 5.56% Total Insurances 63,300 61,000 64,000 67,300 3,300 5.16% _,P; City of Orono 2026 General Fund Budget - By Line Item Central Services 41900 2023 2024 2025 Actual Actual Budget 2026 Dollar % Draft Increase Increase Budget Decrease Decrease Other Expenses Bank Fees 1,657 500 1,000 1,000 0 0.00% Telephone 18,525 9,584 16,000 0 (16,000) -100.00% Postage 7,037 3,422 4,000 0 (4,000) -100.00% Internet/Other Communications 495 0 0 0 0 N/A General Advertising 4,902 1,386 500 0 (500) -100.00% Printing & Publishing 20,938 8,091 22,000 0 (22,000) -100.00% Gas & Electric 46,590 45,522 40,000 0 (40,000) -100.00% City Utilities 8,907 7,563 7,800 0 (7,800) -100.00% Licenses & Taxes 370 370 500 0 (500) -100.00% Other Miscellaneous Charges 24,595 91,693 1,000 0 (1,000) -100.00% Total Other Expenses 134,015 168,131 92,800 1,000 (91,800) -98.92% Central Services Total 392,220 495,241 520,250 293,850 (226,400) -43.52% 43 City of Orono 2026 General Fund Budget - By Line Item Police 42110 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 2,982,607 3,192,022 3,313,600 3,589,400 275,800 8.32% Full -Time Employees Overtime 120,214 107,075 50,000 50,000 0 0.00% Part -Time Employees 88,628 42,620 80,000 76,350 (3,650) -4.56% Temporary/Seasonal Employees 0 0 0 0 0 N/A Specialty Pay 15,879 23,352 33,000 33,000 0 0.00% CSO/Cadets 20,360 39,044 62,300 77,650 15,350 24.64% PERA 535,951 562,146 581,250 600,500 19,250 3.31% FICA 66,024 67,237 70,200 86,400 16,200 23.08% City Benefit Contribution 446,978 459,391 494,850 565,200 70,350 14.22% Unemployment Benefit Payments 0 0 0 0 0 N/A Worker's Comp Insurance Prem 307,500 250,300 148,300 135,800 (12,500) -8.43% Total Personal Services 4,584,141 4,743,186 4,833,500 5,214,300 380,800 7.88% Supplies & Maintenance Office supplies 5,282 4,637 6,000 6,000 0 0.00% Books & Periodicals 290 37 0 0 0 N/A Motor Fuels & Lubricants 78,331 88,984 140,000 120,000 (20,000) -14.29% Equipment Parts & Accessories 5,830 4,820 12,000 12,000 0 0.00% Bldg/Grounds Maint. Supplies 546 0 0 0 0 N/A Clothing & personal equipment 43,609 33,112 36,000 36,000 0 0.00% Training Supplies 30,689 9,024 20,000 22,000 2,000 10.00% Explorers Program expenses 2,983 325 2,500 2,500 0 0.00% Animal Supplies 139 0 0 0 0 N/A Small Tools and Minor Equip 7,114 5,623 7,000 7,000 0 0.00% Repairs/Maint-Office Equip 0 0 1,000 0 (1,000) -100.00% Repairs/Maint-Auto Equip 24,627 5,097 6,000 6,000 0 0.00% Repairs/Maint-Misc. Equip 5,509 2,029 5,500 5,000 (500) -9.09% Repairs/Maint-Bldgs/Grounds 7,602 11,076 12,000 0 (12,000) -100.00% Janitorial Services 967 0 15,500 0 (15,500) -100.00% Software Licensing 13,788 (1,414) 0 40,250 40,250 N/A Total Supplies & Maintenance 227,307 163,350 263,500 256,750 (6,750) -2.56% Professional Services Legal -Consulting 4,747 4,846 8,000 6,000 (2,000) -25.00% LOGIS-Applications 106,728 110,807 115,300 110,000 (5,300) -4.60% Data Processing Communication 12,519 21,580 12,000 13,000 1,000 8.33% IT Services 128,750 150,000 215,000 246,900 31,900 14.84% Fleet Services 0 25,000 50,000 80,000 30,000 60.00% Facilities Services 0 0 0 75,750 75,750 N/A Animal Care 1,749 1,132 10,000 10,000 0 0.00% Animal Professional Services 750 0 0 0 0 N/A Professional Services 40,027 33,367 36,000 40,000 4,000 11.11% Insurance Agent of Record 0 0 0 0 0 N/A Total Professional Services 295,270 346,732 446,300 581,650 135,350 30.33% 44 City of Orono 2026 General Fund Budget - By Line Item Police 42110 2023 2024 2025 Actual Actual Budget 2026 Dollar % Draft Increase Increase Budget Decrease Decrease Insurances General Liability Ins 86,250 90,000 94,500 99,250 4,750 5.03% Umbrella Liability Ins 37,000 32,000 33,600 35,300 1,700 5.06% Property Insurance 1,600 1,000 1,050 1,150 100 9.52% Equipment Floaters Ins 0 0 0 0 0 N/A Automotive Insurance 26,125 17,000 17,850 18,750 900 5.04% Insurance Deductibles 0 0 0 0 0 N/A Total Insurances 150,975 140,000 147,000 154,450 7,450 5.07% Other Expenses Telephone 19,284 25,649 24,000 24,000 0 0.00% Postage 40 540 500 500 0 0.00% Travel Expenses 234 0 300 200 (100) -33.33% General Advertising 0 113 0 0 0 N/A Printing & Publishing 811 893 1,500 1,500 0 0.00% Gas & Electric 23,339 17,048 24,000 24,000 0 0.00% City Utilities 3,918 3,053 4,000 4,000 0 0.00% Office Equipment Rental 2,931 0 0 0 0 N/A EDP/Communications Equip Rent 38,583 32,871 38,000 38,000 0 0.00% Memberships 9,918 4,240 5,000 15,000 10,000 200.00% Towing Charges 1,874 998 0 1,000 1,000 N/A Training & Development 26,776 41,759 47,500 47,500 0 0.00% Distribution to Other Govmnts 29,779 0 0 0 0 N/A Meeting Expenses 1,523 1,260 2,000 2,000 0 0.00% Special Equipment Replacement 29,892 4,859 0 0 0 N/A Licenses & Taxes 218 247 1,000 500 (500) -50.00% Other Miscellaneous Charges 182 215 2,000 500 (1,500) -75.00% Total Other Expenses 189,301 133,745 149,800 158,700 8,900 5.94% Capital Outlay Automotive Equipment 139,270 124,818 200,000 220,000 20,000 10.00% Office Equip and Furnishings 0 0 500 0 (500) -100.00% IT Hardware & Applications 29,313 0 0 0 0 N/A Other Equipment 10,756 58,420 21,000 20,000 (1,000) -4.76% Total Capital Outlay 179,339 183,239 221,500 240,000 18,500 8.35% Police Total 5,626,334 5,710,252 6,061,600 6,605,850 544,250 8.98% 45 City of Orono 2026 General Fund Budget - By Line Item Fire Protection Services 42260 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 117,353 130,798 139,950 0 (139,950) -100.00% Full -Time Employees Overtime 0 0 0 0 0 N/A Part -Time Employees 4,690 192,468 300,000 0 (300,000) -100.00% Temporary/Seasonal Employees 0 0 0 0 0 N/A POC Fire Fighters 0 34,027 100,000 0 (100,000) -100.00% PERA 21,602 56,981 77,900 0 (77,900) -100.00% FICA 1,737 6,910 7,850 0 (7,850) -100.00% City Benefit Contribution 11,344 12,356 20,600 0 (20,600) -100.00% Worker's Comp Insurance Prem 0 43,200 21,500 0 (21,500) -100.00% Total Personal Services 156,725 476,740 667,800 0 (667,800)-100.00% Supplies & Maintenance Office supplies 0 2,973 2,000 0 (2,000) -100.00% Printed Forms and Paper 0 2,185 0 0 0 N/A Public Safety Ed Materials 0 1,481 0 0 0 N/A Motor Fuels & Lubricants 2,053 8,276 10,000 0 (10,000) -100.00% Shop Supplies 0 2,286 2,000 0 (2,000) -100.00% Chemicals 0 30 1,600 0 (1,600) -100.00% Medical Supplies 696 10,992 4,000 0 (4,000) -100.00% Equipment Parts & Accessories 1,699 5,702 3,000 0 (3,000) -100.00% Bldg/Grounds Maint. Supplies 0 3,340 2,000 0 (2,000) -100.00% Clothing & personal equipment 6,707 54,519 40,000 0 (40,000) -100.00% Training Supplies 0 1,115 2,000 0 (2,000) -100.00% Small Tools and Minor Equip 0 4,393 8,000 0 (8,000) -100.00% Repairs/Maint-Auto Equip 1,226 18,782 15,000 0 (15,000) -100.00% Repairs/Maint-Misc. Equip 0 14,441 25,000 0 (25,000) -100.00% Total Supplies & Maintenance 12,381 130,514 114,600 0 (114,600)-100.00% Insurances General Liability Ins 0 6,500 6,800 0 (6,800) -100.00% Umbrella Liability Ins 0 500 550 0 (550) -100.00% Property Insurance 0 500 550 0 (550) -100.00% Equipment Floaters Ins 0 1,000 1,050 0 (1,050) -100.00% Automotive Insurance 0 1,000 1,050 0 (1,050) -100.00% Total Insurances 0 9,500 10,000 0 (10,000)-100.00% Professional Services Medicals 4,123 10,643 0 0 0 N/A Legal -Consulting 2,958 1,123 2,000 0 (2,000) -100.00% Turn Out Gear Washing -Repair 0 3,233 30,000 0 (30,000) -100.00% IT Services 0 40,000 50,000 0 (50,000) -100.00% Fleet Services 0 13,310 17,000 0 (17,000) -100.00% Fire Services 589,974 629,351 558,000 947,400 389,400 69.78% Professional Services 10,829 11,030 25,000 0 (25,000) -100.00% Total Professional Services 607,884 708,689 682,000 947,400 265,400 38.91% 46 City of Orono 2026 General Fund Budget - By Line Item Fire Protection Services 42260 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Other Expenses Telephone 0 2,847 4,000 0 (4,000) -100.00% Travel Expenses 0 320 1,000 0 (1,000) -100.00% General Advertising 1,089 0 3,000 0 (3,000) -100.00% Printing & Publishing 0 0 5,000 0 (5,000) -100.00% Gas & Electric 0 13,227 18,000 0 (18,000) -100.00% City Utilities 0 1,215 2,500 0 (2,500) -100.00% EDP/Communications Equip Rent 0 38,183 40,000 0 (40,000) -100.00% Memberships 541 2,879 4,000 0 (4,000) -100.00% Training & Development 12,637 24,218 40,000 0 (40,000) -100.00% Meeting Expenses 0 797 1,000 0 (1,000) -100.00% Licenses & Taxes 100 21 100 0 (100) -100.00% Other Miscellaneous Charges 2,079 15,870 5,000 0 (5,000) -100.00% Total Other Expenses 16,446 99,579 123,600 0 (123,600) -100.00% Fire Protection Services Total 793,436 1,425,023 1,598,000 947,400 (650,600)-40.71% City of Orono 2026 General Fund Budget - By Line Item Community Development 42400 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 543,400 561,583 602,350 646,900 44,550 7.40% Full -Time Employees Overtime 0 0 200 1,000 800 400.00% PERA 40,755 42,086 45,200 48,600 3,400 7.52% FICA 43,298 42,150 46,100 49,600 3,500 7.59% City Benefit Contribution 113,880 109,593 113,900 121,000 7,100 6.23% Unemployment Benefit Payments 0 0 0 0 0 N/A Worker's Comp Insurance Prem 4,625 4,000 2,950 2,550 (400) -13.56% Total Personal Services 745,958 759,411 810,700 869,650 58,950 7.27% Supplies & Maintenance Books & Periodicals 0 0 350 350 0 0.00% Motor Fuels & Lubricants 1,683 1,630 2,000 1,800 (200) -10.00% Equipment Parts & Accessories 18 0 0 0 0 N/A Clothing & personal equipment 0 0 800 800 0 0.00% Small Tools and Minor Equip 0 0 500 500 0 0.00% Repairs/Maint-Auto Equip 0 0 0 0 0 N/A Total Supplies & Maintenance 1,701 1,630 3,650 3,450 (200) -5.48% Professional Services Engineering -Consulting 11,420 0 2,000 2,000 0 0.00% GIS/Mapping 5,132 4,882 3,000 3,500 500 16.67% Legal -Consulting 11,488 13,839 15,000 15,000 0 0.00% Inspection Services 10,932 15,258 15,000 15,000 0 0.00% IT Services 34,500 30,000 37,500 57,050 19,550 52.13% Fleet Services 0 1,500 2,000 4,250 2,250 112.50% Facilities Services 0 0 0 40,150 40,150 N/A Professional Services 4,134 2,593 5,000 4,000 (1,000) -20.00% Total Professional Services 77,605 68,072 79,500 140,950 61,450 77.30% Other Expenses Telephone 1,987 1,660 2,500 0 (2,500) -100.00% Travel Expenses 166 120 250 150 (100) -40.00% General Advertising 932 0 0 0 0 N/A Printing & Publishing 109 1,903 1,600 1,600 0 0.00% Software Licensing 4,186 0 0 0 0 N/A Memberships 1,497 637 2,000 2,000 0 0.00% Training & Development 7,796 7,009 8,000 7,500 (500) -6.25% Meeting Expenses 10 0 100 100 0 0.00% Licenses & Taxes 0 0 50 0 (50) -100.00% Other Miscellaneous Charges 0 0 0 40,000 40,000 N/A Total Other Expenses 16,685 11,330 14,500 51,350 36,850 254.14% Building & Zoning Total 841,949 840,443 908,350 1,065,400 157,050 17.29% 48 City of Orono 2026 General Fund Budget - By Line Item Public Works 43000 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 187,588 220,572 213,800 208,300 (5,500) -2.57% Full -Time Employees Overtime 6,152 5,610 11,000 11,000 0 0.00% Temporary/Seasonal Employees 0 0 0 16,000 16,000 N/A PERA 13,621 16,428 15,700 17,650 1,950 12.42% FICA 14,687 16,442 17,200 18,000 800 4.65% City Benefit Contribution 26,270 26,248 37,000 35,700 (1,300) -3.51% Worker's Comp Insurance Prem 14,175 13,600 9,000 4,850 (4,150) -46.11% Total Personal Services 262,493 298,900 303,700 311,500 7,800 2.57% Supplies & Maintenance Books & Periodicals Motor Fuels & Lubricants Equipment Parts & Accessories Vehicle Equipment & Parts Street Maint. Materials/Supply Clothing & personal equipment Small Tools and Minor Equip Telephone Repairs/Maint-Auto Equip Repairs/Maint-Misc. Equip Repairs/Maint-Bldgs/Grounds Tree - Repairs/Maint. Contracted Street Maint. 530 0 0 0 0 N/A 487 202 500 10,000 9,500 1900.00% 6,213 10,398 2,100 10,000 7,900 376.19% 6,007 5,843 0 10,000 10,000 N/A 106,219 77,524 87,550 90,000 2,450 2.80% 9,770 10,522 11,350 12,000 650 5.73% 9,499 4,464 5,000 5,750 750 15.00% 7,225 6,216 4,800 0 (4,800) -100.00% 1,096 0 0 0 0 N/A 16,892 6,505 10,000 5,000 (5,000) -50.00% 5,044 16,911 5,000 0 (5,000) -100.00% 0 57,756 50,000 250,000 200,000 400.00% 130,385 70,373 50,000 100,000 50,000 100.00% Total Supplies & Maintenance 299,367 266,714 226,300 492,750 266,450 117.74% Professional Services PW Engineering -Consulting 1,256 3,283 1,500 1,500 0 0.00% GIS/Mapping 3,809 1,913 1,000 2,000 1,000 100.00% IT Services 5,500 10,000 12,500 30,300 17,800 142.40% Fleet Services 125,000 120,000 152,000 152,000 0 0.00% Facilities Services 0 0 0 21,850 21,850 N/A Professional Services 2,335 1,439 1,100 1,500 400 36.36% Total Professional Services 137,899 136,635 168,100 209,150 41,050 24.42% 49 City of Orono 2026 General Fund Budget - By Line Item Public Works 43000 2023 2024 2025 Actual Actual Budget 2026 Dollar % Draft Increase Increase Budget Decrease Decrease Other Expenses Travel Expenses 0 40 0 750 750 N/A General Advertising 349 1,725 750 1,000 250 33.33% Gas & Electric 5,681 3,888 6,500 6,500 0 0.00% Street Lighting 37,988 38,164 34,000 38,000 4,000 11.76% EDP/Communications Equip Rent 297 1,222 1,200 2,400 1,200 100.00% Other Equipment Rentals 5,492 3,395 4,000 1,000 (3,000) -75.00% Memberships 239 491 500 750 250 50.00% Training & Development 8,856 4,298 4,000 10,000 6,000 150.00% Licenses & Taxes 270 29 50 100 50 100.00% Other Miscellaneous Charges 9,874 5,463 1,000 1,000 0 0.00% Total Other Expenses 69,045 58,715 52,000 61,500 9,500 18.27% Public Works Total 768,804 760,964 750,100 1,074,900 324,800 43.30% 50 City of Orono 2026 General Fund Budget - By Line Item PW - Spring Park 43050 2023 2024 2025 Actual Actual Budget 2026 Dollar % Draft Increase Increase Budget Decrease Decrease Personal Services Full -Time Employees Regular 73,481 70,788 72,000 124,700 52,700 73.19% Full -Time Employees Overtime 3,102 1,695 0 0 0 N/A PERA 6,137 5,935 5,400 9,400 4,000 74.07% FICA 6,044 5,819 5,550 9,550 4,000 72.07% City Benefit Contribution 11,099 9,375 13,900 22,800 8,900 64.03% Worker's Comp Insurance Prem 0 5,500 3,650 2,350 (1,300) -35.62% Total Personal Services 99,863 99,112 100,500 168,800 68,300 67.96% Supplies & Maintenance Street Maint. Materials/Supply 0 0 0 0 0 N/A Utility System Maint. Supplies 2,167 0 0 0 0 N/A Total Supplies & Maintenance 2,167 0 0 0 0 N/A Professional Services IT Services 0 500 650 2,750 2,100 323.08% Fleet Services 1,250 1,500 2,000 2,000 0 0.00% Facilities Services 0 0 0 4,450 4,450 N/A Professional Services 2,673 0 0 0 0 N/A Total Professional Services 3,923 2,000 2,650 9,200 6,550 247.17% Other Expenses Other Miscellaneous Charges 5,414 350 0 0 0 N/A Total Other Expenses 5,414 350 0 0 0 N/A Public Works - Spring Park Total 111,366 101,462 103,150 178,000 74,850 72.56% 51 City of Orono 2026 General Fund Budget - By Line Item Brush Site 43100 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Temporary/Seasonal Employees 10,996 11,648 11,500 12,000 500 4.35% PERA 825 874 900 900 0 0.00% FICA 841 891 900 950 50 5.56% Worker's Comp Insurance Prem 0 700 150 400 250 166.67% Total Personal Services 12,662 14,113 13,450 14,250 800 5.95% Supplies & Maintenance Bldg/Grounds Maint. Supplies 555 304 250 300 50 20.00% Repairs/Maint-Bldgs/Grounds 238 27,957 30,000 1,000 (29,000) -96.67% Tree - Repairs/Maint. 0 0 0 30,000 30,000 N/A Total Supplies & Maintenance 793 28,260 30,250 31,300 1,050 3.47% Other Expenses Bank Fees 4 23 50 50 0 0.00% IT Services 313 500 650 2,350 1,700 261.54% Fleet Services 0 0 0 3,250 3,250 N/A Facilities Services 0 0 0 700 700 N/A Telephone 1,298 2,353 1,000 0 (1,000) -100.00% General Liability Ins 25 100 100 150 50 50.00% Gas & Electric 408 388 400 400 0 0.00% Other Equipment Rentals 840 883 850 850 0 0.00% Other Miscellaneous Charges 16,405 0 0 0 0 N/A Total Other Expenses 19,292 4,246 3,050 7,750 4,700 154.10% Brush Site Total 32,748 46,619 46,750 53,300 6,550 14.01% 52 City of Orono 2026 General Fund Budget - By Line Item Engineering 43170 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Professional Services Engineering -Retainer 1,449 184 0 0 0 N/A Engineering -Consulting 3,264 2,262 10,000 10,000 0 0.00% GIS/Mapping 30,476 12,736 16,000 16,000 0 0.00% Total Professional Services 35,189 15,181 26,000 26,000 0 0.00% Engineering Total 35,189 15,181 26,000 26,000 0 0.00% 53 City of Orono 2026 General Fund Budget - By Line Item Parks 45200 2023 2024 2025 Actual Actual Budget 2026 Dollar % Draft Increase Increase Budget Decrease Decrease Personal Services Full -Time Employees Regular 178,938 130,122 104,150 93,350 (10,800) -10.37% Full -Time Employees Overtime 1,147 50 0 0 0 N/A Part -Time Employees 17,017 (236) 0 0 0 N/A Temporary/Seasonal Employees 800 35,278 16,700 23,000 6,300 37.72% PERA 12,230 9,897 7,850 7,050 (800) -10.19% FICA 14,370 12,099 9,250 8,950 (300) -3.24% City Benefit Contribution 25,104 17,980 18,900 15,100 (3,800) -20.11% Worker's Comp Insurance Prem 18,350 15,900 7,950 3,200 (4,750) -59.75% Total Personal Services 267,956 221,090 164,800 150,650 (14,150) -8.59% Supplies & Maintenance Motor Fuels & Lubricants 6,252 5,785 4,000 5,500 1,500 37.50% Chemicals 4,949 1,638 12,000 10,000 (2,000) -16.67% Equipment Parts & Accessories 15,022 9,815 13,400 10,000 (3,400) -25.37% Building Maint Supplies 8,143 5,029 12,000 6,000 (6,000) -50.00% Clothing & personal equipment 2,499 1,459 2,000 2,000 0 0.00% Small Tools and Minor Equip 600 2,328 2,500 1,000 (1,500) -60.00% Repairs/Maint-Auto Equip 212 0 0 0 0 N/A Repairs/Maint-Misc. Equip 0 0 0 0 0 N/A Repairs/Maint-Bldgs/Grounds 83,079 75,776 73,000 70,000 (3,000) -4.11% Tree - Repairs/Maint. 0 6,400 0 50,000 50,000 N/A Total Supplies & Maintenance 120,756 108,254 118,900 155,000 36,100 30.36% Professional Services Engineering -Consulting 27,821 467 1,000 1,000 0 0.00% GIS/Mapping 0 855 1,000 1,000 0 0.00% IT Services 1,475 1,500 2,000 9,200 7,200 360.00% Fleet Services 8,250 7,000 10,000 21,900 11,900 119.00% Facilities Services 0 0 0 9,650 9,650 N/A Event Services 0 500 20,000 20,000 0 0.00% Professional Services 4,299 562 10,000 5,000 (5,000) -50.00% Total Professional Services 41,845 10,884 44,000 67,750 23,750 53.98% 54 Other Expenses Telephone Travel Expenses Printing & Publishing Gas & Electric Other Equipment Rentals Software Licensing Memberships Training & Development Meeting Expenses Licenses & Taxes Park Commission Other Miscellaneous Charges Contributions to Civic Org's City of Orono 2026 General Fund Budget - By Line Item Parks 45200 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease 1,411 2,511 1,000 0 (1,000) -100.00% 0 0 0 0 0 N/A 1,396 621 450 500 50 11.11% 844 118 600 500 (100) -16.67% 7,172 8,973 11,000 10,000 (1,000) -9.09% 0 0 0 0 0 N/A 0 0 600 500 (100) -16.67% 1,634 718 1,000 2,000 1,000 100.00% 0 10 0 0 0 N/A 175 132 0 0 0 N/A 364 0 0 0 0 N/A 563 8,435 600 500 (100) -16.67% 0 0 100 0 (100) -100.00% Total Other Expenses 13,559 21,519 15,350 14,000 (1,350) (1) Parks Total 444,117 361,747 343,050 387,400 44,350 12.93% 55 City of Orono 2026 General Fund Budget - By Line Item Special Services 43280 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Overtime 79,594 50,873 35,000 40,000 5,000 14.29% PERA 7,504 7,643 2,650 7,100 4,450 167.92% FICA 547 620 2,700 600 (2,100) -77.78% City Benefit Contribution 0 0 0 0 0 N/A Worker's Comp Insurance Prem 1,225 1,100 650 1,700 1,050 161.54% Total Personal Services 88,870 60,236 41,000 49,400 8,400 20.49% Professional Services Engineering -Consulting 15,985 26,875 35,000 30,000 (5,000) -14.29% Legal -Consulting 16,505 25,538 20,000 20,000 0 0.00% Professional Services 0 2,160 0 0 0 N/A Special Projects, Contingency 0 0 0 0 0 N/A Total Professional Services 32,490 54,573 55,000 50,000 (5,000) -9.09% Other Expenses Distribution to Other Govmnts 302,708 113,442 0 0 0 N/A Other Miscellaneous Charges 0 0 0 0 0 N/A Total Other Expenses 302,708 113,442 0 0 0 N/A Special Services - Consulting & Police Total 424,069 228,251 96,000 99,400 3,400 3.54% 56 City of Orono 2026 General Fund Budget - By Line Item Special Project & Contingencies 43290 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Professional Services Engineering -Consulting 0 0 0 0 0 N/A Professional Services 0 0 0 0 0 N/A Total Professional Services 0 0 0 0 0 N/A Other Expenses Other Miscellaneous Charges 0 0 0 0 0 N/A Total Other Expenses 0 0 0 0 0 N/A Capital & Transfers Land 0 0 0 0 0 N/A Operating Transfers 1,580,000 256,407 177,450 320,000 142,550 80.33% Total Capital & Transfers 1,580,000 256,407 177,450 320,000 142,550 80.33% Contingency Items Special Projects, Contingency 4,775 20,720 15,000 15,000 0 0.00% Total Contingency Items 4,775 20,720 15,000 15,000 0 0.00% Special Projects -Contingencies Total 1,584,775 277,127 192,450 335,000 142,550 74.07% GENERAL FUND TOTAL 12,362,885 11,457,583 11,935,000 12,556,650 621,650 5.21% 57 City of Orono 2026 Internal Service Funds Summary 2026 Percentage 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget (Decrease) (Decrease) Account Title Fleet Service Fund Revenue 229,073 316,566 412,700 564,400 151,700 36.8% Expenditure 343,880 536,163 450,650 489,200 38,550 8.6% Fleet Service Fund Net Revenue Over Expenditure -114,806 -219,597 -37,950 75,200 113,150 -298.2% Facilities Service Fund Revenue 0 0 0 382,700 382,700 0.0% Expenditure - - 0 382,050 382,050 0.0% Facilities Service Fund Net Revenue Over Expenditure 0 0 0 650 650 0.0% Insurance Fund Revenue 731,046 734,069 531,700 497,700 -34,000 -6.4% Expenditure 612,258 638,492 576,400 685,850 109,450 19.0% Insurance Fund Net Revenue Over Expenditure 118,788 95,577 -44,700 -188,150 -143,450 320.9% IT Service Fund Revenue 344,572 648,526 513,950 721,550 207,600 40.4% Expenditure 392,146 544,989 552,700 853,080 300,380 54.3% IT Service Fund Net Revenue Over Expenditure -47,574 103,537 -38,750 -131,530 -92,780 239.4% 58 City of Orono 2026 Internal Service Funds Revenue Budgets - By Line Item Account Title 2023 Actual 2024 Actual 2025 Budget 2026 Draft Budget Increase (Decrease) Percentage Increase (Decrease) Fleet Service Fund InterDepartmental Services 7,750 6,368 6,000 6,000 - 0.0% Coop Agreement - Fleet 6,366 4,673 - 5,000 5,000 0.0% Interest on investments 608 (608) 200 200 - 0.0% Miscellaneous Revenue 214,350 304,787 406,500 477,700 71,200 17.5% Refunds & Reimbursements - 1,347 - 500 500 0.0% Operating Transfers In - - - 75,000 75,000 0.0% Total Fleet Service Fund Revenue 229,073 316,566 412,700 564,400 151,700 36.8% Facilities Service Fund Interest on investments 200 200 0.0% Miscellaneous Revenue - - - 382,500 382,500 0.0% Total Facilities Service Fund Revenue 0 0 0 382,700 382,700 0.0% Insurance Fund Insurance Charges 701,352 667,200 519,600 462,700 (56,900) -11.0% Interest on investments 10,715 8,184 2,000 5,000 3,000 150.0% Miscellaneous Revenue 18,920 21,293 10,000 15,000 5,000 50.0% Refunds & Reimbursements 59 37,392 100 15,000 14,900 14900.0% Operating Transfers In - - - - - 0.0% Total Insurance Fund Revenue 731,046 734,069 531,700 497,700 (34,000) -6.4% IT Service Fund Interest on investments 735 (735) 100 100 - 0.0% Miscellaneous Revenue 343,838 389,261 513,850 676,450 162,600 31.6% Operating Transfers In - 260,000 - 45,000 45,000 0.0% Total IT Service Fund Revenue 344,572 648,526 513,950 721,550 207,600 40.4% Total Internal Services Fund Revenue 1,304,692 1,699,161 1,458,350 2,166,350 708,000 48.5% 59 City of Orono 2026Internal Service Fund Expenditure Budget - Departmental Summary Fleet 49800 2026 Dollar 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 110,742 193,313 252,250 238,900 (13,350) -5.29% Supplies & Maintenance 229,609 288,214 187,000 212,000 25,000 13% Professional Services - - 10,000 35,850 25,850 259% Other Expenses 3,529 54,636 1,400 2,450 1,050 75% Total Fleet Fund 343,880 536,163 450,650 489,200 38,550 8.55% PROGRAM DESCRIPTION & OBJECTIVES: The Fleet Fund provides for the funding of the City's Fleet Department. This fund is reimbursed by each applicable department. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for the Fleet Department Staff. Staff includes: Fleet Supervisor and Mechanic. * Supplies & Maintenance includes the operating supplies and maintenance for the City's fleet, including fuel, shop supplies, vehicle supplies and contract repairs and maintenance. * Professional Services includes IT and Facilities Services. * Other Expenses include cost related to staff training and development, and licenses and taxes for the City's fleet. 60 City of Orono 2026Internal Service Fund Expenditure Budget - Departmental Summary Facilities Services 49950 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 164,150 164,150 N/A Supplies & Maintenance 70,300 70,300 N/A Professional Services 19,200 19,200 N/A Other Expenses 128,400 128,400 N/A Total Facilities Services Fund 0 0 0 382,050 382,050 N/A PROGRAM DESCRIPTION & OBJECTIVES: The Facilities Services Fund provides for the funding of the City's Facilities Department. This fund is reimbursed by each applicable department. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for the Facilities Department Staff. Staff includes: Parks & Facilities Superintendent (33%), Maintenance Worker (30%) and Custodian (1). * Supplies & Maintenance includes the operating supplies and maintenance for the City's facilities, including repairs and maintenance supplies, building supplies, contracted services and office furniture and fixtures. * Professional Services includes IT and Fleet Services. * Other Expenses include cost related to gas, electric and city utilities. 61 City of Orono 2026Internal Service Fund Expenditure Budget - Departmental Summary Insurance 49960 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 252,680 253,336 252,900 258,400 5,500 2.17% Insurance 359,578 385,157 323,500 427,450 103,950 32.13% Total Insurance Fund 612,258 638,492 576,400 685,850 109,450 18.99% PROGRAM DESCRIPTION & OBJECTIVES: The Insurance Fund provides for the funding of the City's insurance and any claims against the City. This fund is reimbursed by each applicable department. OPERATING COST ACTIVITIES: * Personal Services include the Finance Director's wage (10%) and worker's compensation insurance premium for the whole City. * Insurance includes general liability, auto insurance, equipment liability, insurance deductible and cost of non -covered claims. 62 City of Orono 2026Internal Service Fund Expenditure Budget - Departmental Summary IT (Information Technology) 49970 2026 Dollar 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services 115,157 160,802 231,700 250,600 18,900 8.16% Professional Services 44,231 80,004 45,000 65,400 20,400 45.33% Other Expenses 232,214 304,023 276,000 537,080 261,080 94.59% Total IT Fund 391,601 544,830 552,700 853,080 300,380 54.35% PROGRAM DESCRIPTION & OBJECTIVES: The IT Fund provides for the funding of the City's IT (Information Technology) Department. This fund is reimbursed by each applicable department. OPERATING COST ACTIVITIES: * Personal Services include the wages and employment taxes for the IT Department Staff. Staff includes: IT Manager and IT Technician * Professional Services includes Data Processing Communication and Facilities Services. * Other Expenses include cost related to IT equipment and accessories, data processing equipment, telephone bills, travel expense, repairs and maintenance to IT equipments, equipment rental (such as copiers and printers), software licensing and hardware (ex. laptops and desktops). Total Internal Service Fund 1,347,739 1,719,485 1,579,750 2,410,180 830,430 52.57% 63 City of Orono 2026Internal Service Fund Expenditure Budget - Line Item Budget Fleet 49800 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 72,048 148,030 180,900 182,700 1,800 1.00% Full -Time Employees Overtime 1,861 86 1,000 1,000 - 0.00% Part -Time Employees - - - - - N/A PERA 5,543 11,109 13,650 13,800 150 1.10% FICA 4,609 10,728 13,950 14,100 150 1.08% City Benefit Contribution 20,580 11,561 33,650 22,800 (10,850) -32.24% Worker's Comp Insurance Prem 6,100 11,800 9,100 4,500 (4,600) -50.55% Total Personal Services 110,742 193,313 252,250 238,900 (13,350) -5.29% Supplies & Maintenance Motor Fuels 60,327 38,939 7,500 7,500 0.00% Lubricants 7,811 15,247 10,000 10,000 - 0.00% Shop Supplies 7,057 32,926 15,000 18,000 3,000 20.00% Equipment Parts & Accessories 22,550 48,247 50,000 50,000 - 0.00% Clothing & personal equipment 795 2,434 1,500 1,500 - 0.00% Vehicle Equipment & Parts 38,189 79,058 50,000 80,000 30,000 60.00% Small Tools and Minor Equip 12,299 25,835 23,000 23,000 - 0.00% Repairs/Maint-Auto Equip 40,763 34,059 20,000 10,000 (10,000) -50.00% Repairs/Maint-Misc. Equip 39,819 11,468 10,000 12,000 2,000 20.00% Total Supplies & Maintenance 229,609 288,214 187,000 212,000 25,000 13% Professional Services IT Services - - 10,000 19,150 9,150 91.50% Facilities Services - 16,200 16,200 N/A Professional Services - 500 500 N/A Total Professional Services - 10,000 35,850 25,850 259% Other Expenses Telephone 665 - - - N/A General Advertising - 349 250 250 N/A Software Licensing 1,978 8,365 - - N/A Memberships - - - 500 500 N/A Training & Development 913 150 1,200 1,200 - 0.00% Licenses & Taxes 637 107 200 500 300 150.00% Operating Transfers - 45,000 - - - N/A Total Other Expenses 3,529 54,636 1,400 2,450 1,050 75% Total Fleet Fund 343,880 536,163 450,650 489,200 38,550 8.55% 64 City of Orono 2026Internal Service Fund Expenditure Budget - Line Item Budget Facilities Services 49950 2026 Dollar 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 114,650 114,650 N/A PERA 8,600 8,600 N/A FICA 8,800 8,800 N/A City Benefit Contribution 28,900 28,900 N/A Worker's Comp Insurance Prem 3,200 3,200 N/A Total Personal Services 164,150 164,150 N/A Supplies & Maintenance Motor Fuels 1,500 1,500 N/A Equipment Parts & Accessories 5,000 5,000 N/A Building Maint Supplies 15,000 15,000 N/A Clothing & personal equipment 800 800 N/A Repairs/Ma int-Bldgs/G rounds 46,000 46,000 N/A Furniture and Fixtures 2,000 2,000 N/A Total Supplies & Maintenance 70,300 70,300 N/A Professional Services IT Services 8,600 8,600 N/A Fleet Services 10,600 10,600 N/A Total Professional Services 19,200 19,200 N/A Other Expenses Gas & Electric 117,450 117,450 N/A City Utilities 10,950 10,950 N/A Training & Development - - N/A Total Other Expenses 128,400 128,400 N/A Total Facilities Services Fund 0 0 0 382,050 382,050 N/A 65 City of Orono 2026 Internal Service Fund Expenditure Budget - Line Item Budget Insurance 49960 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 15,006 12,005 13,700 14,900 1,200 8.76% PERA 978 899 1,050 1,150 100 9.52% FICA 911 930 1,050 1,150 100 9.52% City Benefit Contribution 2,058 146 2,100 1,200 (900) -42.86% Worker's Comp Insurance Prem 233,726 239,355 235,000 240,000 5,000 2.13% Total Personal Services 252,680 253,336 252,900 258,400 5,500 2.17% Insurance General Liability Ins 265,764 277,638 235,000 365,750 130,750 55.64% Umbrella Liability Ins - - - - - N/A Insurance Agent of Record 8,000 8,000 8,000 8,000 - 0.00% Other Insurance Related Exp (7,609) 3,816 3,500 3,700 200 5.71% Insurance Deductibles 93,423 95,703 50,000 50,000 - 0.00% Automotive Equipment - - 27,000 - (27,000) -100.00% Total Insurance 359,578 385,157 323,500 427,450 103,950 32.13% Total Insurance Fund 612,258 638,492 576,400 685,850 109,450 18.99% 66 City of Orono 2026 Internal Service Fund Expenditure Budget - Line Item Budget IT (Information Technology) 49970 2026 Dollar % 2023 2024 2025 Draft Increase Increase Actual Actual Budget Budget Decrease Decrease Personal Services Full -Time Employees Regular 90,519 126,437 172,150 187,300 15,150 8.80% Full -Time Employees Overtime - - 1,000 1,000 - 0.00% PERA 6,816 9,483 13,000 14,150 1,150 8.85% FICA 6,841 9,642 13,250 14,450 1,200 9.06% City Benefit Contribution 10,980 14,640 31,600 33,250 1,650 5.22% Worker's Comp Insurance Prem - 600 700 450 (250) -35.71% Total Personal Services 115,157 160,802 231,700 250,600 18,900 8.16% Professional Services Data Processing Communication 44,231 77,813 45,000 50,000 5,000 11.11% Facilities Services - - - 13,400 13,400 N/A Professional Services - 2,191 - 2,000 2,000 N/A Total Professional Services 44,231 80,004 45,000 65,400 20,400 45.33% Other Expenses Equipment Parts & Accessories 30,175 43,107 30,000 35,000 5,000 16.67% Telephone - 2,768 - 67,300 67,300 N/A Internet/Other Communications 7,267 15,240 15,000 15,000 - 0.00% Travel Expenses - 25 1,000 500 (500) -50.00% Repairs/Maint-Office Equip 102,464 37,661 30,000 36,000 6,000 20.00% Office Equipment Rental 17,967 21,047 20,000 25,000 5,000 25.00% Software Licensing 50,272 111,224 160,000 280,000 120,000 75.00% Training & Development 7,021 - - 2,000 2,000 N/A IT Hardware & Applications 17,046 72,952 20,000 76,280 56,280 281.40% Total Other Expenses 232,214 304,023 276,000 537,080 261,080 94.59% Total IT Fund 391,601 544,830 552,700 853,080 300,380 54.35% Total Internal Service Fund 1,347,739 1,719,485 1,579,750 2,410,180 830,430 52.57% 67 MEMORANDUM To: Mayor Tunheim and Orono City Council From: Maggie Jin, Finance Director Subject: 2026 Budget Kickoff Date: June 23, 2025 Attachments: A. Budget Timeline B. Budget Process Chart C. Tax Rate and Levy Scenario and Impact Work on the 2026 budget has begun. The budget cycle begins with individual departments preparing their budget requests. During this time, it is requested that City Council provides staff with expectations and guidance for the preliminary budget and levy. The City Administrator and Finance Director will begin to meet within the next few weeks with each department to discuss and refine the department budget requests for General Fund and Internal Service Funds. Once compiled, a draft budget is presented to council at a work session for additional guidance. The budget process is followed by enterprise fund budgets. Each department will prepare their budget requests, followed by meetings with the City Administrator and Finance Director, and then a council work session to present draft budgets. For 2025, this will coincide with the utility rate study to be performed by Abdo. As part of the budget cycle, staff also works to put together a capital improvement plan and fee schedule for the upcoming year. See the budget timeline and budget process chart attached for a full overview. In brief, department heads provide their budget requests to the Finance Department. These requests are reviewed and adjusted during meetings between the Department Heads, the City Administrator, and the Finance Director. The City Council is briefed at the work sessions and provides additional guidance to the development of the Preliminary Budget and Tax Levy. The inputs received from City Council will assist in determining what requests to include in the draft budget. The draft budget will be presented to Council and Council's additional inputs will be incorporated into the budget and levy. Adoption of the Preliminary Budget and Tax Levy occurs at the second City Council meeting in September. For more information on the budget process, a budget process flow chart is attached. Major factors that impact the budget are as follows: • Economic Factor. Inflation has slowed from the previous years but continues to be a factor in building the 2026 budget. The current annual (May to May) CPI-U is 2.4%. The CPI includes a wide variety of items in its calculation so it does not mean all budget lines are equally impacted. However, the CPI is a good indicator of what is likely to happen to the costs of goods and services. Page 1 of 7 68 • Wages and benefits. Wages and Benefits make up approximately 68% of General Fund expenditures; it is expected that this expenditure category has the greatest impact on the budget. The city has four labor unions that cover most of the city's employees. These contracts are all up for negotiation for the 2026 budget cycle. The City has received initial requests and are working through negotiation rounds with each unit. Health insurance premium coverage change are included in union requests so this may impact the budget. The City will be going out for health insurance request for proposal in fall of 2025. Additionally, beginning 2026, Minnesota is enacting a Paid Leave program that employers are required to cover cost at a minimum of 50%. • Other Revenues. The police service contracts have built-in cost inflators. For Mound, the service contract pricing is based on CPI-U with a minimum of 1% and a cap of 5%. Current CPI-U is 2.4%. The challenge with this service contract is with the union requests and negotiation. Minnetonka Beach and Spring Park have costs associated with the contracted increase in wages. • Taxable Market Value/Tax Capacity. The City's property tax base continued to increase during the 2025 assessment period. While Hennepin County numbers are not final, the current estimated taxable market value has increased 6.4% to $5,333,244,972, which is an increase of $320,796,690. The current estimated tax capacity is $63,082,316. Taking additional factors in, the estimated adjusted net tax capacity for taxes payable in 2026 is $62,664,353, an increase of 6.45%. • At the May 6, 2025 Park Commission meeting, a Tree Inventory Analysis & Maintenance Strategy report was presented. The report identified over $300,000 per year in tree maintenance needs over the next five years. Current demands for tree removals in the right-of-way are exceeding the budget. • In 2025, the Orono Fire Department was budgeted for a full -year of operation in the Navarre/Casco Point areas. Cities of Orono and Long Lake have reached a tentative agreement mid-2025 and a long-term agreement is currently in work. The Long Lake Fire Department contract ends on December 31, 2025 and the amount budgeted for Long Lake Fire will be eliminated along with the amount budgeted for Orono Fire Department and the amount for the newly created fire department will be determined as more information becomes available. In the future, the city will see some relief in the pressure on the levy as fire service matter settles and debt service payment falls off. The 2014 GO Improvement Bonds will be eliminated from the levy in 2029. The 2026 budget process has some challenges, with phasing in the levy increases needed to properly fund the capital and operating needs of a new fire department to funding a long-term tree maintenance program while balancing the remainder of the City's needs. The City's strong financial reserves and long-term funding identified for the City's capital plan has the City in a good position to navigate the current situation. Over the past several years, the Council's budget guidance has been to deliver a general fund budget that keeps the tax rate steady. If the Council determines that there is a different objective, Page 2 of 7 69 staff will work to prepare a budget based on that directive. As part of the budget process, staff will bring additional suggestions in order to meet the guidance provided. Included with this memo is a scenario for the property tax levy and rate. The numbers shown are rough numbers and will be refined once each department submits their initial requests. The increase to the General Fund levy is based on the 5-year average for the General Fund levy. This scenario takes into account the maximal levy levels that staff had anticipated within the 2025 Capital Improvement Plan for the remaining levy amounts. Also included in this memo and distributed to each department is the budget timeline and process chart. Page 3 of 7 70