Finance Committee — Agenda Packet

1 Sawyer County Finance Committee Meeting Thursday, April 9, 2026 @ 8:30 AM Sawyer County Board Room AGENDA 1. ZOOM LINK a. To view or participate in the virtual meeting from a computer, iPad, or Android device please go to https://zoom.us/j/92253884419. You can also use the dial in at 1-312-626-6799 with the Webinar ID: 922 5388 4419. Use *9 to Raise/lower hand and *6 to Unmute/mute. If you are on a computer, click the "Raise Hand" button and wait to be recognized. If you are on a telephone, dial *9 and wait to be recognized. If additional assistance is needed please contact the County Clerk's Office at 715- 634-4866 prior to the meeting. This meeting will be recorded and will be available on our website at: https://sawyercountygov.org. 2. CALL TO ORDER 3. ROLL CALL 4. PLEDGE OF ALLEGIANCE 5. CERTIFICATION OF COMPLIANCE WITH THE OPEN MEETINGS LAW 6. MEETING AGENDA 7. PUBLIC COMMENTS At this time, members of the public will be given the opportunity to address the Committee. Please adhere to the following when addressing the Committee: • Comments will be limited to 3 minutes or less per individual. • Comments should be directed to the Committee as a whole and not directed to individual Committee members. • The Committee cannot respond to your comments during this time. • Please sign in and fill out a public comment sheet if you wish to speak on an item. 8. CONSIDER APPROVAL OF MINUTES FROM PREVIOUS MEETING a. Previous Meeting Minutes 9. TREASURER'S REPORT a. Treasurer's Report 10. FINANCE DEPARTMENT REPORT Page 1 of 51 2 a. Monthly Sales Tax Report b. Budget Performance Report c. CIP Purchases d. Year End Transfers and Fund Balance Assignments e. Resolution 2026-____ to Designate and Transfer General Fund Balance (Discussion and Possible Action) 11. DEPARTMENT BUDGET PERFORMANCE REPORTS a. Ambulance Budget Performance Report b. Highway Budget Performance Reports 12. INVESTMENTS REVIEW AND UPDATE a. February Investment Report 13. BOARD APPOINTED COMMITTEE UPDATES 14. CORRESPONDENCE, REPORTS FROM CONFERENCES AND MEETINGS 15. FUTURE AGENDA ITEMS 16. NEXT MEETING DATE /TIME: MAY 14, 2026 AT 8:30AM 17. ADJOURNMENT DISCLAIMER: A quorum of the County Board of Supervisors or of any of its committees may be present at this meeting to listen and observe. Neither the Board nor any of the committees have established attendance at this meeting as an official function of the Board or committee(s) or otherwise made a determination that attendance at the meeting is necessary to carry out the Board or committee’s function. The only purpose for other supervisors attending the meeting is to listen to the information presented. Neither the Board nor any committee (other than the committee providing this notice and agenda) will take any official action with respect to this noticed meeting. Copy sent via email to: Committee Members, Associated Staff and News Media. Note: Any person wishing to attend whom, because of a disability, requires accommodation should call the Sawyer County Clerk’s Office (715.634.4866) at least 24 hours before the scheduled meeting so appropriate arrangements can be made. Page 2 of 51 Minutes of the March 12, 2026 Meeting of the Sawyer County Finance Committee of the Sawyer County Board of Supervisors Board Room; Sawyer County Voting Committee Members (X) Present: Others Present: Chair: John Righeimer- Excused Mike Markgren Vice Chair: Stacey Hessel Liz Klein Marc Helwig - Absent Ron Buckholtz Tom Duffy Rhandi Ehn Jeff Hoehne Brian Lehner Ron Kinsley Call to Order – Ms. Hessel called the meeting to order at 8:30 am. Certification of Compliance with the open meeting law was met. Roll Call taken and quorum was met. Meeting Agenda – Set Public Comments – None Minutes from the previous meeting dated: February 12, 2026 Motion to approve made by: Mr. Duffy Second by: Mr. Hoehne Motion carried without negative vote. Treasurer’s Report – Mr. Lehner provided a written report on tax collections and delinquent parcels; the department sent out 1600 delinquent notices in February. Finance Department Report - Ms. Ehn reviewed monthly sales tax revenues, Budget Performance Reports for December 2025 and February 2026, and February CIP purchases. Department Financial Updates-- Child Support Department---Ms. Ehn reviewed 2025 and February 2026 financials for the Child Support Department. 2025 revenues came in at 113% of budget; 2025 expenses came in at 92% of budget. February numbers are on track for this department. HHS Department—Ms. Ehn reviewed 2025 and February 2026 financials for the HHS Department. Final 2025 revenues came in at 108% of budget; expenses at 111%. February numbers are on track for this department. Investments Review and Update— The January investment report was provided: interest rates are dropping; County CD investments are still holding above 4%. Page 3 of 51 Mr. Markgren presented a resolution other counties are adopting to request the ability to increase the levy beyond net new construction and tie it to CPI, with a 3.5% cap. Resolution 2026-____ CPI Legislative Action to Address County Funding Challenges was approved for consideration by the County Board on a motion by: Mr. Hoehne Second by: Mr. Duffy Motion carried without negative vote. Closed Session- At 8:47am a motion to enter into closed session pursuant to: Wis. Stat. § 19.85(1)(c), “considering employment, promotion, compensation or performance evaluation data of any public employee over which the governmental body has jurisdiction to employ or exercises responsibility,” to wit, for purposes of discussing separation of the Finance Department from Administration was made by: Ms. Hessel Second by: Mr. Hoehne A roll call vote was taken: Stacey Hessel- aye, Tom Duffy- aye, Jeff Hoehne- aye. Motion carried. At 9:00 am the committee reconvened in open session on a motion by: Mr. Hoehne Second by: Mr. Duffy Motion to separate the Finance Department from Administration by: Ms. Hessel Second by: Mr. Duffy Motion carried without negative vote. Board Appointed Committee Updates— None Correspondence, Reports from Conferences and Meetings – Ms. Klein reported that the clerk and treasurer attended the WCCO conference in Madison where they spoke with Senators Quinn and Fein in support of the Forestry Revitalization Act. Mr. Lehner heard updates on Acts 217 and 235 from Andy Phillips of WCA and Attolles Law. Future Agenda Items – None Adjournment – 9:03am Next Meeting- April 9, 2026 Time: 8:30 am Location: Board Room Minutes recorded by Liz Klein, County Clerk Page 4 of 51 Finance Meeting – April 9th, 2026 Treasurer’s Report 2026 INREM update • We started out with 104, we are now at 75 we were able to remove three in March. • Update on the 7 parcels acquired in 2025 thru In Rem. We have received one closed bid currently. Delinquent List • Total Delinquent Amount - Including Interest and Penalty as of April 1st, 2026 is $1,846,543.00 a 24% increase over April 1st, 2025 • Total Delinquent Amount - Including Interest and Penalty as of April 1st 2025 was $1,406,653.00 2026 January February March 5 yrs 50 49 47 4 yrs 28 23 23 3 yrs 124 106 101 2 yrs 319 275 249 1 yr 13224 11001 9839 Total 13745 11454 10259 2025 January February March 6 yrs 1 1 1 5 yrs 40 37 37 4 yrs 59 52 50 3 yrs 79 73 68 2 yrs 282 255 230 1 yr 11547 9898 8881 Total 12008 10316 9266 Page 5 of 51 Page 6 of 51 Sawyer County Monthly Sales Tax Distributions Projected numbers in RED Year January February March Average April % Ave May % Ave June % Ave July % Ave August % Ave September % Ave October % Ave November % Ave December % Ave Total % Inc 2021 161,382 151,846 126,061 146,430 126,683 87% 131,194 90% 147,924 101% 249,469 170% 240,248 164% 245,188 167% 259,373 177% 201,664 138% 193,515 132% 2,234,547 2022 151,646 160,903 142,260 151,603 184,720 122% 180,576 119% 257,182 170% 265,808 175% 267,126 176% 308,640 204% 274,157 181% 226,158 149% 217,112 143% 2,636,288 17.98% 2023 169,407 220,504 161,008 183,640 179,589 98% 169,445 92% 243,473 133% 277,796 151% 338,392 184% 295,423 161% 282,416 154% 292,345 159% 227,311 124% 2,857,109 8.38% 2024 173,881 238,746 162,431 191,686 170,325 89% 197,071 103% 250,657 131% 272,963 142% 359,677 188% 318,236 166% 271,466 142% 325,289 170% 217,279 113% 2,958,021 3.53% 2025 241,814 233,374 185,118 220,102 165,531 75% 217,014 99% 207,365 94% 338,216 154% 356,801 162% 302,553 137% 327,683 149% 236,593 107% 262,678 119% 3,074,740 3.95% 2026 209,447 234,616 200,614 214,892 202,092 215,916 270,000 340,835 375,755 359,033 344,797 310,857 271,556 3,335,518 8.48% 5 Year Ave 94% 100% 126% 159% 175% 167% 160% 145% 126% Year-to-Date Sales Tax Distributions Year January February March April May June July August September October November December 2021 161,382 313,228 439,289 565,972 697,166 845,090 1,094,559 1,334,807 1,579,995 1,839,368 2,041,032 2,234,547 2022 151,646 312,549 454,809 639,529 820,105 1,077,287 1,343,095 1,610,221 1,918,861 2,193,018 2,419,176 2,636,288 2023 169,407 389,911 550,919 730,508 899,953 1,143,426 1,421,222 1,759,614 2,055,037 2,337,453 2,629,798 2,857,109 2024 173,881 412,627 575,058 745,383 942,454 1,193,111 1,466,074 1,825,751 2,143,987 2,415,453 2,740,742 2,958,021 2025 241,814 475,188 660,306 825,837 1,042,851 1,250,216 1,588,432 1,945,233 2,247,786 2,575,469 2,812,062 3,074,740 2026 209,447 444,063 644,677 846,769 1,062,685 1,332,685 1,673,520 2,049,275 2,408,308 2,753,105 3,063,962 3,335,518 26 vs '25 (%) -13.4% -6.6% -2.4% 2.5% 1.9% 6.6% 5.4% 5.3% 7.1% 6.9% 9.0% 8.5% 26 vs '25 ($) (32,367) (31,125) (15,629) 20,932 19,834 82,469 85,088 104,042 160,522 177,636 251,900 260,778 - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 January February March April May June July August September October November December 2021-Projected 2026 Sawyer County Sales Tax Month-to-Month 2021 2022 2023 2024 2025 2026 - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 January February March April May June July August September October November December 2021-Projected 2026 Sawyer County Sales Tax Total 2021 2022 2023 2024 2025 2026 Page 7 of 51 Amended YTD Budget - YTD % Used/ Budget Transactions Transactions Rec'd 6,128,987.00 1,550,239.14 4,578,747.86 25 68,457.00 .00 68,457.00 0 5,000.00 3,916.34 1,083.66 78 60,000.00 56,211.17 3,788.83 94 10,000.00 .00 10,000.00 0 .00 482,878.85 (482,878.85) +++ 145,000.00 .00 145,000.00 0 150,000.00 40,997.52 109,002.48 27 40,000.00 10,249.08 29,750.92 26 5,000.00 210.00 4,790.00 4 3,000.00 312.34 2,687.66 10 4,588.00 .00 4,588.00 0 16,000.00 5,964.00 10,036.00 37 21,000.00 22,367.72 (1,367.72) 107 3,250,000.00 644,677.23 2,605,322.77 20 575,000.00 .00 575,000.00 0 45,000.00 .00 45,000.00 0 2,000,000.00 632,105.69 1,367,894.31 32 .00 10.00 (10.00) +++ .00 69,137.81 (69,137.81) +++ 1,000.00 706.62 293.38 71 700,000.00 176,118.86 523,881.14 25 2,800.00 2,800.00 .00 100 .00 925.62 (925.62) +++ 1,000.00 35.00 965.00 4 5,000.00 .00 5,000.00 0 265,000.00 66,950.85 198,049.15 25 392,874.00 .00 392,874.00 0 $13,894,706.00 $3,766,813.84 $10,127,892.16 27% $361,376.00 $125,028.20 $236,347.80 35% $350,000.00 $0.00 $350,000.00 0% $15,000.00 $3,670.70 $11,329.30 24% $39,900.00 $2,637.20 $37,262.80 7% Budget Performance Report Date Range 01/01/26 - 3/31/26 Include Rollup Account and Rollup to Account Department 11 - County Clerk Totals Department 09 - Medical Examiner Totals Department 04 - Criminal Justice Totals Department 03 - Circuit Court Totals Department 00 - General Totals 48915 Indirect Cost 49300 Use of Prior Years' Fund Balance 48600 Misc. General Revenue 48614 P-Card Rebate; P-Card Program 48200 Rent of County Offices and Bldgs 48300 Profit on Tax Deed Sales 46900 Public Records Request 48100 Interest on Investments 46810-10% Cty Stumpage Due to Townships 46810 County Forest Stumpage 46810-000 FORESTRY PERMITS 43415 St.Aid/Rsource Aid-S.23.09(18) 43400 Sales Tax Income 43410 Shared Revenues 41807 Tower Rentals 43302 DNR Aid In-Lieu of Taxes 41804 Advertising Fees 41806 St Aid/Prop. Tax Exempt Computer 41802 Penalties on Taxes 41803 Tax Deed Reimb. Fees 41241 Donations/Contributions 41801 Interest on Taxes 41153 Lottery Credit Settlement 41151 Managed Forest Land Program 41151-125 Managed Forest Land/DNR 20% 41150 Forest Crop Taxes 41110 General Property Taxes 41120 Personal Property Aid Fund 100 - General Fund REVENUE Department 00 - General Account Account Description Run by Rhandi Ehn on 04/01/2026 04:04:43 PM Page 1 of 3 Page 8 of 51 Budget Performance Report Date Range 01/01/26 - 3/31/26 Include Rollup Account and Rollup to Account $0.00 $100.00 ($100.00) +++ $36,000.00 $150.00 $35,850.00 0% $295,000.00 $74,627.64 $220,372.36 25% $500.00 $51.00 $449.00 10% $14,000.00 $2,925.00 $11,075.00 21% $16,519.00 $0.00 $16,519.00 0% $340,350.00 $55,740.85 $284,609.15 16% $80,400.00 $0.00 $80,400.00 0% $900.00 $150.00 $750.00 17% $22,000.00 $4,425.00 $17,575.00 20% $0.00 $896.84 ($896.84) +++ $50,000.00 $0.00 $50,000.00 0% $204,000.00 $26,752.83 $177,247.17 13% $28,000.00 $2,391.60 $25,608.40 9% $2,918,738.00 $608,371.76 $2,310,366.24 21% $46,071.00 $0.00 $46,071.00 0% $83,750.00 $2,093.67 $81,656.33 2% $326,300.00 $336.44 $325,963.56 0% $13,572.00 $70.00 $13,502.00 1% $19,137,082.00 $4,677,232.57 $14,459,849.43 24% $647,985.00 $161,996.25 $485,988.75 25% $79,992.00 $18,769.12 $61,222.88 23% $216,757.00 $52,210.34 $164,546.66 24% $755,030.00 $169,379.98 $585,650.02 22% $525,000.00 $102,761.25 $422,238.75 20% $18,000.00 $0.00 $18,000.00 0% $83,258.00 $8,988.85 $74,269.15 11% $172,978.00 $38,808.17 $134,169.83 22% $234,900.00 $59,057.14 $175,842.86 25% $161,164.00 $34,006.93 $127,157.07 21% $570,020.00 $139,225.68 $430,794.32 24% $328,946.00 $71,832.19 $257,113.81 22% $366,921.00 $68,251.80 $298,669.20 19% $246,562.00 $50,688.26 $195,873.74 21% $301,054.00 $83,409.16 $217,644.84 28% $255,591.00 $55,083.16 $200,507.84 22% $127,655.00 $1,478.24 $126,176.76 1%Department 26 - University Extension Service Totals Department 25 - Surveyor Totals Department 24 - Land Records Totals Department 23 - Register of Deeds Totals Department 19 - District Attorney Totals Department 17 - Treasurer Totals Department 14 - IT Totals Department 13 - Human Resources Totals Department 11 - County Clerk Totals Department 10 - Finance Totals Department 09 - Medical Examiner Totals Department 05 - Family Court Commissioner Totals Department 04 - Criminal Justice Totals Department 03 - Circuit Court Totals Department 02 - Administration Totals Department 01 - County Board Totals Department 00 - General Totals REVENUE TOTALS EXPENSE Department 57 - Veteran's Administration Totals Department 56 - Child Support Agency Totals Department 47 - Airport Totals Department 41 - Emergency Management Totals Department 38 - Ambulance Service Totals Department 37 - Dog Pound Totals Department 35 - Sheriff's Department Totals Department 33 - Other Programs of General Gov. Totals Department 31 - Building Maintenance Totals Department 30 - 911 System Totals Department 29 - County Parks Totals Department 28 - Forestry Department Totals Department 27 - Zoning Totals Department 26 - University Extension Service Totals Department 25 - Surveyor Totals Department 24 - Land Records Totals Department 23 - Register of Deeds Totals Department 19 - District Attorney Totals Department 17 - Treasurer Totals Run by Rhandi Ehn on 04/01/2026 04:04:43 PM Page 2 of 3 Page 9 of 51 Budget Performance Report Date Range 01/01/26 - 3/31/26 Include Rollup Account and Rollup to Account $615,230.00 $127,502.83 $487,727.17 21% $488,107.00 $118,393.29 $369,713.71 24% $2,300.00 $1,216.45 $1,083.55 53% $37,000.00 $6,957.96 $30,042.04 19% $564,474.00 $122,685.92 $441,788.08 22% $1,443,867.00 $1,076,360.24 $367,506.76 75% $7,032,303.00 $1,444,887.35 $5,587,415.65 21% $109,217.00 $22,439.23 $86,777.77 21% $2,918,738.00 $628,298.34 $2,290,439.66 22% $152,061.00 $35,669.71 $116,391.29 23% $124,336.00 $54,205.83 $70,130.17 44% $342,515.00 $76,909.56 $265,605.44 22% $215,121.00 $40,729.43 $174,391.57 19% $19,137,082.00 $4,872,202.66 $14,264,879.34 25% 19,137,082.00 4,677,232.57 14,459,849.43 24% 25% Net of Fund Balance Draw to HHS 19,137,082.00 4,872,202.66 14,264,879.34 25% $0.00 ($194,970.09) $194,970.09 9,929,620.00 1,508,425.82 8,421,194.18 15% 9,929,620.00 2,192,850.01 7,736,769.99 22% $0.00 ($684,424.19) $684,424.19 6,312,664.00 1,162,950.08 5,149,713.92 18% 6,312,664.00 1,126,635.18 5,186,028.82 18% $0.00 $36,314.90 ($36,314.90) Year to date transfer to HHS included Year to date transfer from General Fund included REVENUE TOTALS EXPENSE TOTALS Fund 701 - Highway Department Totals Fund 701 - Highway Department Totals EXPENSE TOTALS Fund 225 - Human Services Totals Fund 225 - Human Services Totals REVENUE TOTALS EXPENSE TOTALS Fund 100 - General Fund Totals Fund 100 - General Fund Totals REVENUE TOTALS Department 57 - Veteran's Administration Totals EXPENSE TOTALS Department 56 - Child Support Agency Totals Department 57 - Veteran's Administration Department 47 - Airport Totals Department 41 - Emergency Management Totals Department 38 - Ambulance Service Totals Department 37 - Dog Pound Totals Department 35 - Sheriff's Department Totals Department 33 - Other Programs of General Gov. Totals Department 31 - Building Maintenance Totals Department 30 - 911 System Totals Department 29 - County Parks Totals Department 28 - Forestry Department Totals Department 27 - Zoning Totals Run by Rhandi Ehn on 04/01/2026 04:04:43 PM Page 3 of 3 Page 10 of 51 March 2026 Date Amount Item Issue 3/5/2026 45,040.50$ 2026 Ford Explorer- Sheriff 2026 3/5/2026 45,040.50$ 2026 Ford Explorer- Sheriff 2026 3/5/2026 435.00$ 2026 Explorer Lettering and Logos- Sheriff 2026 3/12/2026 815.00$ 2026 Explorer Lettering and Logos- Sheriff 2026 3/19/2026 19,868.90$ 2026 Dodge Durango Upfit- Sheriff 2026 3/19/2026 54,988.50$ 2026 Chevy Tahoe- Sheriff 2026 3/31/2026 27,750.00$ Final Payment- Walk in Cooler- Sheriff 2026 Total 193,938.40$ Monthly CIP Purchases Page 11 of 51 Account G/L Debit Credit Note Fund Balance - Unassigned 100-34190 142,371.22$ Fund Balance - Designated Sales Tax 100-34181 142,371.22$ Transfer to Special Revenue Fund 100-00-59220-593220 74,921.75$ General Fund Cash 100-10000 74,921.75$ 2026 Ambulance CIP Cash 435-10000 74,921.75$ Ambulance CIP 435-38-49210 74,921.75$ Transfer to Special Revenue Fund 100-00-59220-59220 50,000.00$ General Fund Cash 100-10000 50,000.00$ Highway Cash 701-10000 50,000.00$ Transfer from General Fund 701-45-49210 50,000.00$ Transfer to Special Revenue Fund 100-00-59220-59220 460,000.00$ General Fund Cash 100-10000 460,000.00$ CIP Cash 466-10000 460,000.00$ CIP Sheriff 466-35-49210 460,000.00$ Transfer to Special Revenue Fund 100-00-59220-59220 790,000.00$ General Fund Cash 100-10000 790,000.00$ HHS Cash 225-10000 790,000.00$ Transfer from General Fund 225-00-49210 790,000.00$ Total entries 2,892,214.72$ 2,892,214.72$ Transfers 1,374,921.75$ Fund Balance Assignments 142,371.22$ Total 1,517,292.97$ 2025 Year End Entries Transfer 2025 General Fund Surplus to Highway Transfer General Fund Surplus to Offset HHS 2025 Deficit Transfer Excess 2025 Sales Tax to Assigned Transfer 2025 Sheriff Surplus to Sheriff 2026 CIP for Radios Ambulance 2025 Profit to CIP -Ambulance Purchase Page 12 of 51 1 Resolution 2026- 2 3 RESOLUTION TO DESIGNATE AND TRANSFER GENERAL FUND BALANCE 4 WHEREAS, Sawyer County has a fund balance policy which states “It is the goal of the 5 County to achieve and maintain an unassigned fund balance on the General Fund equal to 20 to 30% 6 of expenditures”; and, 7 8 WHEREAS, unanticipated excess revenues received, and underspent expenses during 202 5 put the 9 estimated General Fund unassigned fund balance for 202 5 at the top end of the range; and, 10 11 WHEREAS, it is recommended Sawyer County designate as Assigned Fund Balance the following 12 items as of the end of 2025: 13 14 Sales Tax Assigned Fund Balance $ 142,371.22 15 16 Fiscal Impact: Unassigned Fund Balance; and 17 18 WHEREAS, it is recommended Sawyer County transfer Fund Balance to the following Funds as of 19 The end of 2025: 20 Ambulance Surplus Transfer to Ambulance CIP $74,921.75 21 Highway $50,000 22 Health and Human Services $ 790,000 23 Sheriff Surplus to Sheriff CIP $460,000 24 Fiscal Impact: Unassigned Fund Balance 25 26 NOW, THEREFORE BE IT RESOLVED, the Sawyer County Board of Supervisors determines, adopts, 27 And directs the following: 28 1. Recitals. The Recitals set forth above are true and accurate, and are therefore 29 incorporated into the Resolution and shall be used not just for reference. 30 2. Approval of Designations. The County Board hereby approves the Assigned Fund 31 Balance designations and Fund Balance transfer identified above as of December 31, 2025. 32 ___________________________________________________________________ 33 34 This Resolution is recommended for adoption by the Sawyer County Board of Supervisors at its 35 meeting on April 21, 2026, by this Sawyer County Finance Committee this 9th day of April , 2026. 36 37 38 ___________________ ______ ____________________________ 39 John Righeimer, Finance Chair Tom Duffy, Member 40 41 42 ____________________ ______ ____________________ ______ 43 Stacey Hessel, Finance Vice Chair Jeff Hoehne, Member 44 45 46 ____________________ Page 13 of 51 47 Marc Helwig, Member 48 ______________________________________________________________ ______ 49 50 This Resolution is hereby adopted by the Sawyer County Board of Supervisors this 21 st day of April, 51 2026 52 53 54 ____________________________ ___________________________ 55 Ron Kinsley, County Board Chairman Liz Klein, Sawyer County Clerk Page 14 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund REVENUE Department 38 - Ambulance Service 41110 General Property Taxes 1,516,075.00 .00 1,516,075.00 126,339.58 .00 379,018.74 1,137,056.26 25 43529 St. Aid/Em. Amb. Assistance 65,000.00 .00 65,000.00 .00 .00 .00 65,000.00 0 46230 Ambulance Fees 1,250,000.00 .00 1,250,000.00 57,663.23 .00 229,353.02 1,020,646.98 18 46231 Ambulance Fees Washburn County Billings 34,200.00 .00 34,200.00 .00 .00 .00 34,200.00 0 49300 Use of Prior Years' Fund Balance 53,463.00 .00 53,463.00 .00 .00 .00 53,463.00 0 Department 38 - Ambulance Service Totals $2,918,738.00 $0.00 $2,918,738.00 $184,002.81 $0.00 $608,371.76 $2,310,366.24 21% REVENUE TOTALS $2,918,738.00 $0.00 $2,918,738.00 $184,002.81 $0.00 $608,371.76 $2,310,366.24 21% EXPENSE Department 38 - Ambulance Service State Account 52300 - Ambulance - Hayward 50111 Regular Salaries 1,422,785.00 .00 1,422,785.00 102,857.53 .00 280,662.06 1,142,122.94 20 50112 Salaries Overtime 235,405.00 .00 235,405.00 23,057.01 .00 69,563.90 165,841.10 30 50144 Term Life Ins./Employer's Share 236.00 .00 236.00 21.18 .00 62.62 173.38 27 50147 Workers Comp 60,439.00 .00 60,439.00 3,390.82 .00 9,973.77 50,465.23 17 50151 FICA-Employer's Share 126,852.00 .00 126,852.00 9,394.46 .00 26,287.37 100,564.63 21 50152 Retirement-Employer's Share 119,390.00 .00 119,390.00 8,495.47 .00 23,953.13 95,436.87 20 50154 Hospital and Health Insurance 288,256.00 .00 288,256.00 22,312.33 .00 65,071.59 223,184.41 23 50155 50155 Flex Administration Fees 877.00 .00 877.00 44.50 .00 147.90 729.10 17 50155-HSA HSA Admin Fee 98.00 .00 98.00 1.75 .00 22.75 75.25 23 50155 - Totals $975.00 $0.00 $975.00 $46.25 $0.00 $170.65 $804.35 18% 50156 50156 Health Reimb. Acct. 28,800.00 .00 28,800.00 749.97 .00 17,949.97 10,850.03 62 50156-HSA Health Savings Account Contribution 6,700.00 .00 6,700.00 .00 .00 6,600.00 100.00 99 50156 - Totals $35,500.00 $0.00 $35,500.00 $749.97 $0.00 $24,549.97 $10,950.03 69% 50157 Employee Education and Training 28,000.00 .00 28,000.00 624.00 .00 1,258.00 26,742.00 4 50216 Janitorial Supplies 500.00 .00 500.00 .00 .00 165.87 334.13 33 50217 50217-301 Donation Expense .00 .00 .00 .00 .00 78.99 (78.99) +++ 50217 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $78.99 ($78.99) +++ 50218 50218 Professional Services .00 .00 .00 23.60 .00 38.60 (38.60) +++ 50218-323 Garbage 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50218 - Totals $1,000.00 $0.00 $1,000.00 $23.60 $0.00 $38.60 $961.40 4% 50220 50220 Contracted Expenses 50,000.00 .00 50,000.00 675.00 .00 3,375.00 46,625.00 7 50220-337 Ambulance Fee Collection Costs 60,000.00 .00 60,000.00 .00 .00 10,470.00 49,530.00 17 50220 - Totals $110,000.00 $0.00 $110,000.00 $675.00 $0.00 $13,845.00 $96,155.00 13% Run by Rhandi Ehn on 04/01/2026 03:58:00 PM Page 1 of 3 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 15 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund EXPENSE Department 38 - Ambulance Service State Account 52300 - Ambulance - Hayward 50221 Water and Sewer 2,000.00 .00 2,000.00 99.09 .00 198.18 1,801.82 10 50222 Electric 4,500.00 .00 4,500.00 332.21 .00 1,017.97 3,482.03 23 50224 Heating Fuels 3,000.00 .00 3,000.00 429.33 .00 1,680.99 1,319.01 56 50225 Telephone 7,000.00 .00 7,000.00 .00 .00 1,175.64 5,824.36 17 50241 Repairs/Maintenance-Vehicles 30,000.00 .00 30,000.00 375.00 .00 1,877.56 28,122.44 6 50242 Repair & Maint. 7,500.00 .00 7,500.00 .00 .00 896.00 6,604.00 12 50243 50243-328 Computer Repair/Maint. 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50243 - Totals $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0% 50311 Postage 400.00 .00 400.00 .00 .00 1.48 398.52 0 50312 Office Supplies 1,000.00 .00 1,000.00 .00 .00 139.99 860.01 14 50313 Printing 1,200.00 .00 1,200.00 41.05 .00 75.44 1,124.56 6 50314 Small Items of Equipment 2,500.00 .00 2,500.00 .00 .00 102.98 2,397.02 4 50329 Subscriptions 25,000.00 .00 25,000.00 .00 .00 9,908.07 15,091.93 40 50335 Meal Expenses 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50339 Travel 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50340 Operating Supplies 100,000.00 .00 100,000.00 (5,941.36) .00 20,934.06 79,065.94 21 50342 50342-329 Impounded/Towing Vehicles .00 .00 .00 .00 .00 200.00 (200.00) +++ 50342 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $200.00 ($200.00) +++ 50346 50346-337 Clothing, Uniforms, Laundry 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 50346 - Totals $2,500.00 $0.00 $2,500.00 $0.00 $0.00 $0.00 $2,500.00 0% 50351 Vehicle Fuel 35,000.00 .00 35,000.00 .00 .00 3,138.08 31,861.92 9 50515 Indirect Cost 250,000.00 .00 250,000.00 22,316.95 .00 66,950.85 183,049.15 27 State Account 52300 - Ambulance - Hayward Totals $2,903,938.00 $0.00 $2,903,938.00 $189,299.89 $0.00 $623,978.81 $2,279,959.19 21% State Account 52305 - Ambulance - Ojibwa 50218 50218-323 Garbage 1,500.00 .00 1,500.00 187.69 .00 409.57 1,090.43 27 50218 - Totals $1,500.00 $0.00 $1,500.00 $187.69 $0.00 $409.57 $1,090.43 27% 50221 Water and Sewer 4,800.00 .00 4,800.00 235.55 .00 703.11 4,096.89 15 50222 Electric 2,500.00 .00 2,500.00 264.18 .00 520.73 1,979.27 21 50224 Heating Fuels 2,500.00 .00 2,500.00 681.00 .00 681.00 1,819.00 27 50225 Telephone 1,000.00 .00 1,000.00 .00 .00 1,203.44 (203.44) 120 50235 Snow Removal 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50242 Repair & Maint. 1,500.00 .00 1,500.00 .00 .00 741.00 759.00 49 50314 Small Items of Equipment .00 .00 .00 .00 .00 60.68 (60.68) +++ Run by Rhandi Ehn on 04/01/2026 03:58:00 PM Page 2 of 3 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 16 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund EXPENSE Department 38 - Ambulance Service State Account 52305 - Ambulance - Ojibwa Totals $14,800.00 $0.00 $14,800.00 $1,368.42 $0.00 $4,319.53 $10,480.47 29% Department 38 - Ambulance Service Totals $2,918,738.00 $0.00 $2,918,738.00 $190,668.31 $0.00 $628,298.34 $2,290,439.66 22% EXPENSE TOTALS $2,918,738.00 $0.00 $2,918,738.00 $190,668.31 $0.00 $628,298.34 $2,290,439.66 22% Fund 100 - General Fund Totals REVENUE TOTALS 2,918,738.00 .00 2,918,738.00 184,002.81 .00 608,371.76 2,310,366.24 21% EXPENSE TOTALS 2,918,738.00 .00 2,918,738.00 190,668.31 .00 628,298.34 2,290,439.66 22% Fund 100 - General Fund Totals $0.00 $0.00 $0.00 ($6,665.50) $0.00 ($19,926.58) $19,926.58 Grand Totals REVENUE TOTALS 2,918,738.00 .00 2,918,738.00 184,002.81 .00 608,371.76 2,310,366.24 21% EXPENSE TOTALS 2,918,738.00 .00 2,918,738.00 190,668.31 .00 628,298.34 2,290,439.66 22% Grand Totals $0.00 $0.00 $0.00 ($6,665.50) $0.00 ($19,926.58) $19,926.58 Run by Rhandi Ehn on 04/01/2026 03:58:00 PM Page 3 of 3 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 17 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department REVENUE Department 45 - Highway 41110 General Property Taxes 1,775,533.00 .00 1,775,533.00 147,961.12 .00 1,775,533.00 .00 100 43530 Transportation Aids 882,000.00 .00 882,000.00 .00 .00 867,341.53 14,658.47 98 46121 PERMITS 5,000.00 .00 5,000.00 50.00 .00 4,375.00 625.00 88 47201 47201-000 Damage Claims .00 .00 .00 .00 .00 7,707.86 (7,707.86) +++ 47201-100 General Maintenance 1,206,000.00 .00 1,206,000.00 189,054.81 .00 992,853.18 213,146.82 82 47201-200 Supervision 80,220.00 .00 80,220.00 5,489.96 .00 70,035.04 10,184.96 87 47201-300 Special Maintenance .00 .00 .00 176.00 .00 292,620.69 (292,620.69) +++ 47201-400 Field Small Tools 21,000.00 .00 21,000.00 971.36 .00 9,158.44 11,841.56 44 47201-500 Records & Reports 52,000.00 .00 52,000.00 8,524.49 .00 59,743.49 (7,743.49) 115 47201-600 Radio Revenue 2,000.00 .00 2,000.00 .00 .00 2,407.91 (407.91) 120 47201-700 Salt Reimbursement 2,000.00 .00 2,000.00 .00 .00 704.63 1,295.37 35 47201-851 GPL Insurance 15,000.00 .00 15,000.00 .00 .00 7,061.63 7,938.37 47 47201-900 Special Project-LRIP 234,186.00 .00 234,186.00 .00 .00 334,185.91 (99,999.91) 143 47201-950 Equipment Storage Reimbursement 44,000.00 .00 44,000.00 (6,156.42) .00 27,040.62 16,959.38 61 47201 - Totals $1,656,406.00 $0.00 $1,656,406.00 $198,060.20 $0.00 $1,803,519.40 ($147,113.40) 109% 47330 Revenue - Local Districts 378,750.00 .00 378,750.00 90,910.72 .00 549,960.95 (171,210.95) 145 48330 Sale of Material .00 .00 .00 (4,784.52) .00 .00 .00 +++ 48340 Sale of Salvage .00 .00 .00 96.25 .00 653.25 (653.25) +++ 48600 48600 Misc. General Revenue .00 .00 .00 .00 .00 57,657.54 (57,657.54) +++ 48600-100 Misc. Revenue-Admin. Fees .00 .00 .00 3,034.56 .00 12,865.22 (12,865.22) +++ 48600 - Totals $0.00 $0.00 $0.00 $3,034.56 $0.00 $70,522.76 ($70,522.76) +++ 48601 48601-200 Fuel Tax Refunds .00 .00 .00 .00 .00 2,915.73 (2,915.73) +++ 48601 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2,915.73 ($2,915.73) +++ 49210 Transfer From General Fund 169,163.00 .00 169,163.00 14,096.88 .00 169,163.00 .00 100 49240 Trans. From Cap. Proj. Fund 1,022,637.00 .00 1,022,637.00 864,744.50 .00 1,045,582.00 (22,945.00) 102 Department 45 - Highway Totals $5,889,489.00 $0.00 $5,889,489.00 $1,314,169.71 $0.00 $6,289,566.62 ($400,077.62) 107% REVENUE TOTALS $5,889,489.00 $0.00 $5,889,489.00 $1,314,169.71 $0.00 $6,289,566.62 ($400,077.62) 107% EXPENSE Department 45 - Highway State Account 53110 - Highway Administration 50000 Miscellaneous Expense .00 .00 .00 1,650.00 .00 5,775.00 (5,775.00) +++ 50111 Regular Salaries 150,000.00 .00 150,000.00 (35,492.49) .00 92,477.98 57,522.02 62 50130 Fringe Summary 60,000.00 .00 60,000.00 (14,029.01) .00 44,997.85 15,002.15 75 50148 Comp Time Cost Pool .00 .00 .00 3,301.16 .00 .00 .00 +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 1 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 18 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53110 - Highway Administration 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 51.69 (51.69) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $51.69 ($51.69) +++ 50241 Repairs/Maintenance-Vehicles 2,500.00 .00 2,500.00 5,139.33 .00 5,139.33 (2,639.33) 206 50311 Postage 550.00 .00 550.00 40.70 .00 402.26 147.74 73 50312 Office Supplies 3,000.00 .00 3,000.00 318.86 .00 1,275.59 1,724.41 43 50313 Printing 1,900.00 .00 1,900.00 203.78 .00 884.72 1,015.28 47 50319 Computer Supplies 2,000.00 .00 2,000.00 .00 .00 3,500.00 (1,500.00) 175 50325 Registration Fees/Training 3,000.00 .00 3,000.00 2,014.14 .00 2,764.14 235.86 92 50329 Subscriptions 2,500.00 .00 2,500.00 .00 .00 1,231.35 1,268.65 49 50339 Travel 500.00 .00 500.00 .00 .00 945.32 (445.32) 189 50541 Depreciation Expense 2,250.00 .00 2,250.00 1,466.78 .00 4,987.44 (2,737.44) 222 50542 Shop Overhead 600.00 .00 600.00 239.08 .00 239.08 360.92 40 50950 Buildings and Grounds Allocation 8,000.00 .00 8,000.00 5,883.42 .00 5,883.42 2,116.58 74 State Account 53110 - Highway Administration Totals $236,800.00 $0.00 $236,800.00 ($29,264.25) $0.00 $170,555.17 $66,244.83 72% State Account 53182 - Local Bridge Aid 50182 Local Bridge Aid 20,576.00 .00 20,576.00 .00 .00 11,302.69 9,273.31 55 State Account 53182 - Local Bridge Aid Totals $20,576.00 $0.00 $20,576.00 $0.00 $0.00 $11,302.69 $9,273.31 55% State Account 53191 - Supervision Program 093 - Supervision Engineering 50111 Regular Salaries 77,500.00 .00 77,500.00 5,669.50 .00 65,442.96 12,057.04 84 50130 Fringe Summary 47,000.00 .00 47,000.00 1,888.95 .00 30,143.77 16,856.23 64 50225 Telephone 1,200.00 .00 1,200.00 (292.97) .00 393.03 806.97 33 50534 Machinery 8,000.00 .00 8,000.00 1,289.40 .00 20,974.10 (12,974.10) 262 Program 093 - Supervision Engineering Totals $133,700.00 $0.00 $133,700.00 $8,554.88 $0.00 $116,953.86 $16,746.14 87% State Account 53191 - Supervision Totals $133,700.00 $0.00 $133,700.00 $8,554.88 $0.00 $116,953.86 $16,746.14 87% State Account 53192 - Radio Expense 50242 Repair & Maint. 10,000.00 .00 10,000.00 7,119.52 .00 11,342.74 (1,342.74) 113 State Account 53192 - Radio Expense Totals $10,000.00 $0.00 $10,000.00 $7,119.52 $0.00 $11,342.74 ($1,342.74) 113% State Account 53193 - General Public Liability Expense 50513 Public Liability Insurance 77,000.00 .00 77,000.00 2,825.06 .00 33,901.05 43,098.95 44 State Account 53193 - General Public Liability Expense Totals $77,000.00 $0.00 $77,000.00 $2,825.06 $0.00 $33,901.05 $43,098.95 44% State Account 53210 - Employee Taxes and Benefits 50111 50111-115 On Call Pay Highway .00 .00 .00 400.00 .00 1,300.00 (1,300.00) +++ 50111 - Totals $0.00 $0.00 $0.00 $400.00 $0.00 $1,300.00 ($1,300.00) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 2 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 19 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53210 - Employee Taxes and Benefits 50130 Fringe Summary .00 .00 .00 (37.76) .00 .00 .00 +++ 50131 Vacation 90,000.00 .00 90,000.00 10,265.01 .00 76,465.52 13,534.48 85 50132 Sick Leave 60,000.00 .00 60,000.00 11,731.13 .00 69,894.86 (9,894.86) 116 50133 Holiday 44,000.00 .00 44,000.00 13,179.76 .00 51,517.94 (7,517.94) 117 50134 Floating Holiday 5,000.00 .00 5,000.00 632.80 .00 5,199.84 (199.84) 104 50135 Funeral Leave 2,000.00 .00 2,000.00 .00 .00 860.32 1,139.68 43 50144 Term Life Ins./Employer's Share 500.00 .00 500.00 31.39 .00 389.63 110.37 78 50147 Workers Comp 40,000.00 .00 40,000.00 (2,613.13) .00 35,436.37 4,563.63 89 50151 FICA-Employer's Share 105,000.00 .00 105,000.00 11,603.33 .00 107,234.02 (2,234.02) 102 50152 50152 Retirement-Employer's Share 100,000.00 .00 100,000.00 11,152.88 .00 98,328.25 1,671.75 98 50152-001 WRS GASB 68 EXPENSE 100,000.00 .00 100,000.00 157,981.56 .00 157,981.56 (57,981.56) 158 50152 - Totals $200,000.00 $0.00 $200,000.00 $169,134.44 $0.00 $256,309.81 ($56,309.81) 128% 50154 50154 Hospital and Health Insurance 275,000.00 .00 275,000.00 710.85 .00 246,121.27 28,878.73 89 50154-001 OPEB Liability Expense (75,000.00) .00 (75,000.00) (28,133.41) .00 (28,133.41) (46,866.59) 38 50154 - Totals $200,000.00 $0.00 $200,000.00 ($27,422.56) $0.00 $217,987.86 ($17,987.86) 109% 50155 50155 Flex Administration Fees 1,550.00 .00 1,550.00 98.50 .00 1,328.70 221.30 86 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 55.40 (55.40) +++ 50155 - Totals $1,550.00 $0.00 $1,550.00 $98.50 $0.00 $1,384.10 $165.90 89% 50156 50156 Health Reimb. Acct. 25,000.00 .00 25,000.00 .00 .00 25,766.63 (766.63) 103 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 86.37 (86.37) +++ 50156 - Totals $25,000.00 $0.00 $25,000.00 $0.00 $0.00 $25,853.00 ($853.00) 103% 50158 Unemployment Compensation 6,500.00 .00 6,500.00 .00 .00 325.58 6,174.42 5 50159 Physicals 1,500.00 .00 1,500.00 .00 .00 830.60 669.40 55 50164 ILC Cost Pool 48,000.00 .00 48,000.00 51,840.41 .00 51,840.41 (3,840.41) 108 50339 Travel 200.00 .00 200.00 .00 .00 223.78 (23.78) 112 50346 Uniform Allowance 3,000.00 .00 3,000.00 416.16 .00 4,481.05 (1,481.05) 149 50910 Fringe Allocation (832,250.00) .00 (832,250.00) (37,523.49) .00 (562,182.25) (270,067.75) 68 State Account 53210 - Employee Taxes and Benefits Totals $0.00 $0.00 $0.00 $201,735.99 $0.00 $345,352.44 ($345,352.44) +++ State Account 53220 - Field Small Tools 50111 Regular Salaries 500.00 .00 500.00 .00 .00 640.15 (140.15) 128 50130 Fringe Summary 500.00 .00 500.00 .00 .00 304.51 195.49 61 50362 Small Tools 20,000.00 .00 20,000.00 9,094.62 .00 20,438.26 (438.26) 102 Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 3 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 20 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53220 - Field Small Tools 50911 Cost Pool .00 .00 .00 4,580.72 .00 4,580.72 (4,580.72) +++ 50920 Small Tools Allocation .00 .00 .00 (1,482.36) .00 (18,334.67) 18,334.67 +++ State Account 53220 - Field Small Tools Totals $21,000.00 $0.00 $21,000.00 $12,192.98 $0.00 $7,628.97 $13,371.03 36% State Account 53230 - Shop Operations 50111 Regular Salaries 45,000.00 .00 45,000.00 4,405.26 .00 48,656.97 (3,656.97) 108 50130 Fringe Summary 35,000.00 .00 35,000.00 1,547.49 .00 22,127.28 12,872.72 63 50210 Freight 25.00 .00 25.00 13.72 .00 87.90 (62.90) 352 50241 Repairs/Maintenance-Vehicles 5,000.00 .00 5,000.00 5,627.27 .00 5,627.27 (627.27) 113 50325 Registration Fees/Training 200.00 .00 200.00 .00 .00 205.00 (5.00) 102 50340 Operating Supplies 38,000.00 .00 38,000.00 1,547.29 .00 24,104.98 13,895.02 63 50360 Misc. Shop 6,000.00 .00 6,000.00 1,359.21 .00 9,879.39 (3,879.39) 165 50382 Inventory Adjustment .00 .00 .00 753.76 .00 753.76 (753.76) +++ 50534 Machinery 500.00 .00 500.00 106.02 .00 873.60 (373.60) 175 50541 Depreciation Expense 12,500.00 .00 12,500.00 421.88 .00 11,135.00 1,365.00 89 50930 Shop Operation Allocation (135,225.00) .00 (135,225.00) (133,737.27) .00 (133,737.27) (1,487.73) 99 50950 Buildings and Grounds Allocation .00 .00 .00 16,280.89 .00 16,280.89 (16,280.89) +++ 50991 Salvage Allocation (7,000.00) .00 (7,000.00) (5,994.77) .00 (5,994.77) (1,005.23) 86 State Account 53230 - Shop Operations Totals $0.00 $0.00 $0.00 ($107,669.25) $0.00 $0.00 $0.00 +++ State Account 53232 - Fuel Handling 50111 Regular Salaries 200.00 .00 200.00 29.53 .00 1,496.26 (1,296.26) 748 50130 Fringe Summary 200.00 .00 200.00 .00 .00 559.65 (359.65) 280 50242 Repair & Maint. 1,000.00 .00 1,000.00 .00 .00 3,044.75 (2,044.75) 304 50370 Material 100.00 .00 100.00 414.39 .00 9,809.76 (9,709.76) 9810 50541 Depreciation Expense 1,550.00 .00 1,550.00 (127.10) .00 1,266.60 283.40 82 50911 Cost Pool (3,050.00) .00 (3,050.00) 2,478.02 .00 (16,177.02) 13,127.02 530 State Account 53232 - Fuel Handling Totals $0.00 $0.00 $0.00 $2,794.84 $0.00 $0.00 $0.00 +++ State Account 53240 - Machinery Operations 50111 Regular Salaries 95,000.00 .00 95,000.00 8,610.59 .00 116,544.11 (21,544.11) 123 50112 Salaries Overtime 1,500.00 .00 1,500.00 279.86 .00 1,137.31 362.69 76 50130 Fringe Summary 65,000.00 .00 65,000.00 2,904.41 .00 54,023.82 10,976.18 83 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 .69 (.69) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.69 ($0.69) +++ 50242 Repair & Maint. 225,000.00 .00 225,000.00 46,689.18 .00 311,355.90 (86,355.90) 138 50351 Vehicle Fuel 200,000.00 .00 200,000.00 27,006.81 .00 204,845.25 (4,845.25) 102 50534 Machinery 25,000.00 .00 25,000.00 3,466.48 .00 36,570.91 (11,570.91) 146 50541 Depreciation Expense 450,000.00 .00 450,000.00 (9,495.22) .00 439,105.46 10,894.54 98 Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 4 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 21 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53240 - Machinery Operations 50542 Shop Overhead 145,000.00 .00 145,000.00 128,338.18 .00 128,338.18 16,661.82 89 State Account 53240 - Machinery Operations Totals $1,206,500.00 $0.00 $1,206,500.00 $207,800.29 $0.00 $1,291,921.63 ($85,421.63) 107% State Account 53241 - Equipment 50941 Current Yr. Equip Revenue (1,206,500.00) .00 (1,206,500.00) (212,967.29) .00 (1,306,003.60) 99,503.60 108 State Account 53241 - Equipment Totals ($1,206,500.00) $0.00 ($1,206,500.00) ($212,967.29) $0.00 ($1,306,003.60) $99,503.60 108% State Account 53270 - Buildings/Grounds Operations 50111 Regular Salaries 22,500.00 .00 22,500.00 1,732.05 .00 16,188.75 6,311.25 72 50112 Salaries Overtime 500.00 .00 500.00 51.55 .00 374.18 125.82 75 50130 Fringe Summary 15,000.00 .00 15,000.00 533.25 .00 8,421.52 6,578.48 56 50216 Janitorial Supplies 1,300.00 .00 1,300.00 97.50 .00 1,100.03 199.97 85 50225 Telephone 3,000.00 .00 3,000.00 325.53 .00 4,431.01 (1,431.01) 148 50229 Other Utility Service 40,000.00 .00 40,000.00 7,720.91 .00 39,538.31 461.69 99 50242 Repair & Maint. 1,000.00 .00 1,000.00 199.06 .00 1,329.59 (329.59) 133 50370 Material 25,000.00 .00 25,000.00 .00 .00 4,436.27 20,563.73 18 50534 Machinery 5,000.00 .00 5,000.00 1,529.67 .00 5,235.95 (235.95) 105 50541 Depreciation Expense 12,000.00 .00 12,000.00 803.73 .00 10,550.72 1,449.28 88 50950 Buildings and Grounds Allocation (125,300.00) .00 (125,300.00) (88,739.02) .00 (88,739.02) (36,560.98) 71 State Account 53270 - Buildings/Grounds Operations Totals $0.00 $0.00 $0.00 ($75,745.77) $0.00 $2,867.31 ($2,867.31) +++ State Account 53301 - STP Projects Program 381 - Engineer 50370 Material .00 .00 .00 6,171.59 .00 32,813.43 (32,813.43) +++ Program 381 - Engineer Totals $0.00 $0.00 $0.00 $6,171.59 $0.00 $32,813.43 ($32,813.43) +++ Program 384 - Construction 50370 Material .00 .00 .00 48,708.55 .00 292,467.56 (292,467.56) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 $48,708.55 $0.00 $292,467.56 ($292,467.56) +++ State Account 53301 - STP Projects Totals $0.00 $0.00 $0.00 $54,880.14 $0.00 $325,280.99 ($325,280.99) +++ State Account 53310 - CTH General Maintenance 50111 Regular Salaries 350,000.00 .00 350,000.00 .00 .00 .00 350,000.00 0 50112 Salaries Overtime 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 50130 Fringe Summary 250,000.00 .00 250,000.00 .00 .00 .00 250,000.00 0 50362 Small Tools 11,000.00 .00 11,000.00 .00 .00 .00 11,000.00 0 50370 Material 175,000.00 .00 175,000.00 .00 .00 .00 175,000.00 0 50534 Machinery 250,000.00 .00 250,000.00 .00 .00 .00 250,000.00 0 50950 Buildings and Grounds Allocation 50,000.00 .00 50,000.00 39,534.09 .00 39,534.09 10,465.91 79 Program 142 - Meetings 50111 Regular Salaries .00 .00 .00 3,514.65 .00 23,599.56 (23,599.56) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 5 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 22 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53310 - CTH General Maintenance Program 142 - Meetings 50112 Salaries Overtime .00 .00 .00 .00 .00 281.70 (281.70) +++ 50130 Fringe Summary .00 .00 .00 656.99 .00 10,451.43 (10,451.43) +++ 50362 Small Tools .00 .00 .00 57.53 .00 772.67 (772.67) +++ 50370 Material .00 .00 .00 .00 .00 723.10 (723.10) +++ 50534 Machinery .00 .00 .00 422.14 .00 1,955.19 (1,955.19) +++ Program 142 - Meetings Totals $0.00 $0.00 $0.00 $4,651.31 $0.00 $37,783.65 ($37,783.65) +++ Program 143 - CDL 50111 Regular Salaries .00 .00 .00 .00 .00 532.87 (532.87) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 206.41 (206.41) +++ 50362 Small Tools .00 .00 .00 .00 .00 17.58 (17.58) +++ 50370 Material .00 .00 .00 187.50 .00 1,026.00 (1,026.00) +++ 50534 Machinery .00 .00 .00 .00 .00 144.20 (144.20) +++ Program 143 - CDL Totals $0.00 $0.00 $0.00 $187.50 $0.00 $1,927.06 ($1,927.06) +++ Program 182 - Bridge Maint 50111 Regular Salaries .00 .00 .00 .00 .00 4,392.70 (4,392.70) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 74.97 (74.97) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 1,968.72 (1,968.72) +++ 50362 Small Tools .00 .00 .00 .00 .00 145.65 (145.65) +++ 50370 Material .00 .00 .00 .00 .00 345.65 (345.65) +++ 50534 Machinery .00 .00 .00 .00 .00 2,525.42 (2,525.42) +++ Program 182 - Bridge Maint Totals $0.00 $0.00 $0.00 $0.00 $0.00 $9,453.11 ($9,453.11) +++ Program 186 - Vegetation 50111 Regular Salaries .00 .00 .00 19,892.68 .00 171,926.19 (171,926.19) +++ 50112 Salaries Overtime .00 .00 .00 528.24 .00 3,128.80 (3,128.80) +++ 50130 Fringe Summary .00 .00 .00 4,899.21 .00 83,380.40 (83,380.40) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 292.02 (292.02) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $292.02 ($292.02) +++ 50362 Small Tools .00 .00 .00 428.97 .00 5,521.82 (5,521.82) +++ 50370 Material .00 .00 .00 .00 .00 10,695.07 (10,695.07) +++ 50534 Machinery .00 .00 .00 13,639.30 .00 173,109.67 (173,109.67) +++ Program 186 - Vegetation Totals $0.00 $0.00 $0.00 $39,388.40 $0.00 $448,053.97 ($448,053.97) +++ Program 190 - Shoulder Maint 50111 Regular Salaries .00 .00 .00 .00 .00 6,284.36 (6,284.36) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 75.60 (75.60) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,820.94 (2,820.94) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 6 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 23 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53310 - CTH General Maintenance Program 190 - Shoulder Maint 50362 Small Tools .00 .00 .00 .00 .00 207.19 (207.19) +++ 50370 Material .00 .00 .00 .00 .00 4,807.73 (4,807.73) +++ 50534 Machinery .00 .00 .00 .00 .00 13,427.55 (13,427.55) +++ Program 190 - Shoulder Maint Totals $0.00 $0.00 $0.00 $0.00 $0.00 $27,623.37 ($27,623.37) +++ Program 192 - Surface Maint 50111 Regular Salaries .00 .00 .00 256.99 .00 39,766.16 (39,766.16) +++ 50130 Fringe Summary .00 .00 .00 1,031.07 .00 16,355.73 (16,355.73) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 13.81 (13.81) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $13.81 ($13.81) +++ 50362 Small Tools .00 .00 .00 90.28 .00 1,304.12 (1,304.12) +++ 50370 Material .00 .00 .00 (2,904.19) .00 1,324.46 (1,324.46) +++ 50534 Machinery .00 .00 .00 150.32 .00 21,608.94 (21,608.94) +++ Program 192 - Surface Maint Totals $0.00 $0.00 $0.00 ($1,375.53) $0.00 $80,373.22 ($80,373.22) +++ Program 196 - Transport Material 50111 Regular Salaries .00 .00 .00 717.87 .00 7,827.57 (7,827.57) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 38.54 (38.54) +++ 50130 Fringe Summary .00 .00 .00 298.74 .00 2,915.81 (2,915.81) +++ 50362 Small Tools .00 .00 .00 26.16 .00 246.46 (246.46) +++ 50534 Machinery .00 .00 .00 1,642.31 .00 19,387.20 (19,387.20) +++ Program 196 - Transport Material Totals $0.00 $0.00 $0.00 $2,685.08 $0.00 $30,415.58 ($30,415.58) +++ Program 201 - Drainage Maint 50111 Regular Salaries .00 .00 .00 .00 .00 9,912.24 (9,912.24) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 78.70 (78.70) +++ 50130 Fringe Summary .00 .00 .00 10.65 .00 4,090.24 (4,090.24) +++ 50362 Small Tools .00 .00 .00 .93 .00 327.96 (327.96) +++ 50370 Material .00 .00 .00 7,216.50 .00 21,776.18 (21,776.18) +++ 50534 Machinery .00 .00 .00 .00 .00 9,099.54 (9,099.54) +++ Program 201 - Drainage Maint Totals $0.00 $0.00 $0.00 $7,228.08 $0.00 $45,284.86 ($45,284.86) +++ Program 202 - Sign Maint 50111 Regular Salaries .00 .00 .00 674.44 .00 11,031.66 (11,031.66) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 156.09 (156.09) +++ 50130 Fringe Summary .00 .00 .00 499.72 .00 5,036.00 (5,036.00) +++ 50362 Small Tools .00 .00 .00 43.75 .00 352.46 (352.46) +++ 50370 Material .00 .00 .00 81.75 .00 14,074.28 (14,074.28) +++ 50534 Machinery .00 .00 .00 871.38 .00 11,900.92 (11,900.92) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 7 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 24 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53310 - CTH General Maintenance Program 202 - Sign Maint Totals $0.00 $0.00 $0.00 $2,171.04 $0.00 $42,551.41 ($42,551.41) +++ Program 206 - Cracksealing 50111 Regular Salaries .00 .00 .00 .00 .00 31,024.02 (31,024.02) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 430.46 (430.46) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 11,980.21 (11,980.21) +++ 50362 Small Tools .00 .00 .00 .00 .00 1,039.19 (1,039.19) +++ 50370 Material .00 .00 .00 5,259.37 .00 1,084.10 (1,084.10) +++ 50534 Machinery .00 .00 .00 .00 .00 17,923.09 (17,923.09) +++ Program 206 - Cracksealing Totals $0.00 $0.00 $0.00 $5,259.37 $0.00 $63,481.07 ($63,481.07) +++ Program 208 - Storm Damage 50112 Salaries Overtime .00 .00 .00 .00 .00 166.56 (166.56) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 62.89 (62.89) +++ 50362 Small Tools .00 .00 .00 .00 .00 5.50 (5.50) +++ 50534 Machinery .00 .00 .00 .00 .00 120.51 (120.51) +++ Program 208 - Storm Damage Totals $0.00 $0.00 $0.00 $0.00 $0.00 $355.46 ($355.46) +++ Program 284 - General Maintenance 50111 Regular Salaries .00 .00 .00 49,061.40 .00 88,214.55 (88,214.55) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 1,083.93 (1,083.93) +++ 50130 Fringe Summary .00 .00 .00 18,846.73 .00 39,538.86 (39,538.86) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 11.06 (11.06) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $11.06 ($11.06) +++ 50362 Small Tools .00 .00 .00 92.15 .00 1,406.25 (1,406.25) +++ 50370 Material .00 .00 .00 36,053.83 .00 39,418.16 (39,418.16) +++ 50534 Machinery .00 .00 .00 815.76 .00 19,187.17 (19,187.17) +++ Program 284 - General Maintenance Totals $0.00 $0.00 $0.00 $104,869.87 $0.00 $188,859.98 ($188,859.98) +++ State Account 53310 - CTH General Maintenance Totals $1,091,000.00 $0.00 $1,091,000.00 $204,599.21 $0.00 $1,015,696.83 $75,303.17 93% State Account 53311 - CTH Winter Maintenance Program 193 - Salt/Sand 50111 Regular Salaries .00 .00 .00 432.65 .00 10,250.57 (10,250.57) +++ 50130 Fringe Summary .00 .00 .00 901.79 .00 4,468.27 (4,468.27) +++ 50362 Small Tools .00 .00 .00 78.96 .00 337.01 (337.01) +++ 50370 Material .00 .00 .00 (59,575.90) .00 (101,577.22) 101,577.22 +++ 50534 Machinery .00 .00 .00 800.94 .00 23,563.69 (23,563.69) +++ Program 193 - Salt/Sand Totals $0.00 $0.00 $0.00 ($57,361.56) $0.00 ($62,957.68) $62,957.68 +++ Program 194 - Snow/Ice Control 50111 Regular Salaries 75,000.00 .00 75,000.00 16,099.07 .00 57,296.24 17,703.76 76 Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 8 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 25 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53311 - CTH Winter Maintenance Program 194 - Snow/Ice Control 50112 Salaries Overtime 30,000.00 .00 30,000.00 15,908.28 .00 35,884.45 (5,884.45) 120 50130 Fringe Summary 75,000.00 .00 75,000.00 6,770.49 .00 44,785.35 30,214.65 60 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 16.40 (16.40) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $16.40 ($16.40) +++ 50362 Small Tools 3,500.00 .00 3,500.00 592.82 .00 2,706.69 793.31 77 50370 Material 260,000.00 .00 260,000.00 43,412.52 .00 276,382.17 (16,382.17) 106 50534 Machinery 250,000.00 .00 250,000.00 84,259.42 .00 246,552.80 3,447.20 99 Program 194 - Snow/Ice Control Totals $693,500.00 $0.00 $693,500.00 $167,042.60 $0.00 $663,624.10 $29,875.90 96% Program 196 - Transport Material 50111 Regular Salaries .00 .00 .00 1,771.26 .00 3,517.38 (3,517.38) +++ 50112 Salaries Overtime .00 .00 .00 21.42 .00 21.42 (21.42) +++ 50130 Fringe Summary .00 .00 .00 384.37 .00 1,872.57 (1,872.57) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 25.54 (25.54) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $25.54 ($25.54) +++ 50362 Small Tools .00 .00 .00 33.65 .00 114.83 (114.83) +++ 50534 Machinery .00 .00 .00 6,283.32 .00 11,043.63 (11,043.63) +++ Program 196 - Transport Material Totals $0.00 $0.00 $0.00 $8,494.02 $0.00 $16,595.37 ($16,595.37) +++ State Account 53311 - CTH Winter Maintenance Totals $693,500.00 $0.00 $693,500.00 $118,175.06 $0.00 $617,261.79 $76,238.21 89% State Account 53312 - FUTURE PROJECTS Program 384 - Construction 50111 Regular Salaries 100,000.00 .00 100,000.00 .00 .00 .00 100,000.00 0 50112 Salaries Overtime 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 50130 Fringe Summary 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 50362 Small Tools 4,000.00 .00 4,000.00 .00 .00 .00 4,000.00 0 50370 Material 1,575,163.00 .00 1,575,163.00 .00 .00 .00 1,575,163.00 0 50534 Machinery 195,000.00 .00 195,000.00 .00 .00 .00 195,000.00 0 Program 384 - Construction Totals $1,969,163.00 $0.00 $1,969,163.00 $0.00 $0.00 $0.00 $1,969,163.00 0% State Account 53312 - FUTURE PROJECTS Totals $1,969,163.00 $0.00 $1,969,163.00 $0.00 $0.00 $0.00 $1,969,163.00 0% State Account 53313 - CTH F Invoice Payoff Program 384 - Construction 50370 Material .00 .00 .00 .00 .00 61,942.51 (61,942.51) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $61,942.51 ($61,942.51) +++ State Account 53313 - CTH F Invoice Payoff Totals $0.00 $0.00 $0.00 $0.00 $0.00 $61,942.51 ($61,942.51) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 9 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 26 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53314 - CTH W Program 384 - Construction 50111 Regular Salaries .00 .00 .00 .00 .00 51,431.17 (51,431.17) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 7,118.69 (7,118.69) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 22,390.71 (22,390.71) +++ 50362 Small Tools .00 .00 .00 .00 .00 1,933.71 (1,933.71) +++ 50370 Material .00 .00 .00 (7,613.38) .00 914,239.78 (914,239.78) +++ 50534 Machinery .00 .00 .00 .00 .00 113,445.21 (113,445.21) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 ($7,613.38) $0.00 $1,110,559.27 ($1,110,559.27) +++ State Account 53314 - CTH W Totals $0.00 $0.00 $0.00 ($7,613.38) $0.00 $1,110,559.27 ($1,110,559.27) +++ State Account 53315 - CTH CC Program 384 - Construction 50111 Regular Salaries .00 .00 .00 .00 .00 23,166.20 (23,166.20) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 3,106.54 (3,106.54) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 9,920.58 (9,920.58) +++ 50362 Small Tools .00 .00 .00 .00 .00 868.64 (868.64) +++ 50370 Material .00 .00 .00 7,463.04 .00 298,952.19 (298,952.19) +++ 50534 Machinery .00 .00 .00 .00 .00 54,884.87 (54,884.87) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 $7,463.04 $0.00 $390,899.02 ($390,899.02) +++ State Account 53315 - CTH CC Totals $0.00 $0.00 $0.00 $7,463.04 $0.00 $390,899.02 ($390,899.02) +++ State Account 53319 - CTH Bridge Inspections 50218 Professional Services 6,000.00 .00 6,000.00 .00 .00 15,700.00 (9,700.00) 262 State Account 53319 - CTH Bridge Inspections Totals $6,000.00 $0.00 $6,000.00 $0.00 $0.00 $15,700.00 ($9,700.00) 262% State Account 53321 - STH Maintenance 50111 Regular Salaries 225,000.00 .00 225,000.00 .00 .00 .00 225,000.00 0 50112 Salaries Overtime 45,000.00 .00 45,000.00 .00 .00 .00 45,000.00 0 50130 Fringe Summary 175,000.00 .00 175,000.00 .00 .00 .00 175,000.00 0 50370 Material 372,000.00 .00 372,000.00 .00 .00 616.62 371,383.38 0 50534 Machinery 400,000.00 .00 400,000.00 .00 .00 .00 400,000.00 0 50950 Buildings and Grounds Allocation 35,000.00 .00 35,000.00 .00 .00 .00 35,000.00 0 Program 001 - Spot Repair/ Pothole Repair 50111 Regular Salaries .00 .00 .00 .00 .00 22,907.56 (22,907.56) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 124.46 (124.46) +++ 50130 Fringe Summary .00 .00 .00 467.21 .00 9,159.09 (9,159.09) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 7.59 (7.59) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $7.59 ($7.59) +++ 50370 Material .00 .00 .00 .00 .00 21,683.43 (21,683.43) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 10 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 27 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 001 - Spot Repair/ Pothole Repair 50534 Machinery .00 .00 .00 .00 .00 13,760.57 (13,760.57) +++ Program 001 - Spot Repair/ Pothole Repair Totals $0.00 $0.00 $0.00 $467.21 $0.00 $67,642.70 ($67,642.70) +++ Program 002 - Crack Sealing 50111 Regular Salaries .00 .00 .00 .00 .00 43,488.12 (43,488.12) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 646.27 (646.27) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 18,066.20 (18,066.20) +++ 50370 Material .00 .00 .00 28,792.88 .00 82,363.44 (82,363.44) +++ 50534 Machinery .00 .00 .00 .00 .00 24,829.59 (24,829.59) +++ Program 002 - Crack Sealing Totals $0.00 $0.00 $0.00 $28,792.88 $0.00 $169,393.62 ($169,393.62) +++ Program 003 - Sealcoating 50111 Regular Salaries .00 .00 .00 .00 .00 5,813.74 (5,813.74) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 312.43 (312.43) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,369.90 (2,369.90) +++ 50370 Material .00 .00 .00 (29,952.63) .00 83,876.41 (83,876.41) +++ 50534 Machinery .00 .00 .00 .00 .00 11,250.88 (11,250.88) +++ Program 003 - Sealcoating Totals $0.00 $0.00 $0.00 ($29,952.63) $0.00 $103,623.36 ($103,623.36) +++ Program 005 - Milling 50111 Regular Salaries .00 .00 .00 .00 .00 229.05 (229.05) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 86.49 (86.49) +++ 50534 Machinery .00 .00 .00 .00 .00 562.57 (562.57) +++ Program 005 - Milling Totals $0.00 $0.00 $0.00 $0.00 $0.00 $878.11 ($878.11) +++ Program 008 - Thin Resurfacing 50370 Material .00 .00 .00 .00 .00 75,000.00 (75,000.00) +++ Program 008 - Thin Resurfacing Totals $0.00 $0.00 $0.00 $0.00 $0.00 $75,000.00 ($75,000.00) +++ Program 009 - Traffic Cntrl Roadway Asphalt 50111 Regular Salaries .00 .00 .00 .00 .00 11,983.55 (11,983.55) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 191.44 (191.44) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 5,041.23 (5,041.23) +++ 50534 Machinery .00 .00 .00 .00 .00 4,556.86 (4,556.86) +++ Program 009 - Traffic Cntrl Roadway Asphalt Totals $0.00 $0.00 $0.00 $0.00 $0.00 $21,773.08 ($21,773.08) +++ Program 017 - Training 50370 Material .00 .00 .00 1,287.50 .00 5,182.00 (5,182.00) +++ Program 017 - Training Totals $0.00 $0.00 $0.00 $1,287.50 $0.00 $5,182.00 ($5,182.00) +++ Program 021 - Gravel Shoulders 50111 Regular Salaries .00 .00 .00 .00 .00 4,488.95 (4,488.95) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,295.53 (2,295.53) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 11 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 28 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 021 - Gravel Shoulders 50370 Material .00 .00 .00 .00 .00 2,255.98 (2,255.98) +++ 50534 Machinery .00 .00 .00 .00 .00 10,249.81 (10,249.81) +++ Program 021 - Gravel Shoulders Totals $0.00 $0.00 $0.00 $0.00 $0.00 $19,290.27 ($19,290.27) +++ Program 024 - Sweeping Shoulders 50111 Regular Salaries .00 .00 .00 .00 .00 1,046.93 (1,046.93) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 603.46 (603.46) +++ 50534 Machinery .00 .00 .00 .00 .00 1,673.90 (1,673.90) +++ Program 024 - Sweeping Shoulders Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,324.29 ($3,324.29) +++ Program 025 - Traffic Cntrl Roadway Shoulders 50111 Regular Salaries .00 .00 .00 .00 .00 1,443.82 (1,443.82) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 595.49 (595.49) +++ 50534 Machinery .00 .00 .00 .00 .00 478.48 (478.48) +++ Program 025 - Traffic Cntrl Roadway Shoulders Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2,517.79 ($2,517.79) +++ Program 031 - Sweeping Pavement 50111 Regular Salaries .00 .00 .00 .00 .00 1,835.73 (1,835.73) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 20.68 (20.68) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 851.08 (851.08) +++ 50534 Machinery .00 .00 .00 .00 .00 1,116.43 (1,116.43) +++ Program 031 - Sweeping Pavement Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,823.92 ($3,823.92) +++ Program 032 - Traffic Control 50111 Regular Salaries .00 .00 .00 .00 .00 3,106.93 (3,106.93) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 213.40 (213.40) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 1,288.23 (1,288.23) +++ 50534 Machinery .00 .00 .00 .00 .00 1,842.59 (1,842.59) +++ Program 032 - Traffic Control Totals $0.00 $0.00 $0.00 $0.00 $0.00 $6,451.15 ($6,451.15) +++ Program 033 - Surveillance 50111 Regular Salaries .00 .00 .00 2,315.18 .00 18,396.33 (18,396.33) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 94.03 (94.03) +++ 50130 Fringe Summary .00 .00 .00 907.21 .00 9,272.45 (9,272.45) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 5.52 (5.52) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $5.52 ($5.52) +++ 50534 Machinery .00 .00 .00 1,267.50 .00 9,639.75 (9,639.75) +++ Program 033 - Surveillance Totals $0.00 $0.00 $0.00 $4,489.89 $0.00 $37,408.08 ($37,408.08) +++ Program 035 - Hazardous Debris Removal 50111 Regular Salaries .00 .00 .00 .00 .00 588.19 (588.19) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 12 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 29 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 035 - Hazardous Debris Removal 50112 Salaries Overtime .00 .00 .00 .00 .00 269.49 (269.49) +++ 50130 Fringe Summary .00 .00 .00 11.15 .00 462.12 (462.12) +++ 50534 Machinery .00 .00 .00 .00 .00 356.74 (356.74) +++ Program 035 - Hazardous Debris Removal Totals $0.00 $0.00 $0.00 $11.15 $0.00 $1,676.54 ($1,676.54) +++ Program 041 - Mowing 50111 Regular Salaries .00 .00 .00 409.82 .00 19,631.37 (19,631.37) +++ 50130 Fringe Summary .00 .00 .00 99.84 .00 7,357.89 (7,357.89) +++ 50370 Material .00 .00 .00 .00 .00 16,941.59 (16,941.59) +++ 50534 Machinery .00 .00 .00 1,276.32 .00 33,672.27 (33,672.27) +++ Program 041 - Mowing Totals $0.00 $0.00 $0.00 $1,785.98 $0.00 $77,603.12 ($77,603.12) +++ Program 042 - Litter Pickup 50111 Regular Salaries .00 .00 .00 .00 .00 901.33 (901.33) +++ 50130 Fringe Summary .00 .00 .00 8.36 .00 396.03 (396.03) +++ 50370 Material .00 .00 .00 221.86 .00 2,639.58 (2,639.58) +++ 50534 Machinery .00 .00 .00 .00 .00 350.20 (350.20) +++ Program 042 - Litter Pickup Totals $0.00 $0.00 $0.00 $230.22 $0.00 $4,287.14 ($4,287.14) +++ Program 043 - Woody Vegetation 50111 Regular Salaries .00 .00 .00 2,028.62 .00 32,577.72 (32,577.72) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 623.23 (623.23) +++ 50130 Fringe Summary .00 .00 .00 2,141.00 .00 15,867.71 (15,867.71) +++ 50370 Material .00 .00 .00 .00 .00 3,071.28 (3,071.28) +++ 50534 Machinery .00 .00 .00 2,616.74 .00 51,321.16 (51,321.16) +++ Program 043 - Woody Vegetation Totals $0.00 $0.00 $0.00 $6,786.36 $0.00 $103,461.10 ($103,461.10) +++ Program 044 - Control of Unwanted Vegetation 50111 Regular Salaries .00 .00 .00 .00 .00 535.02 (535.02) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 202.04 (202.04) +++ 50534 Machinery .00 .00 .00 .00 .00 292.52 (292.52) +++ Program 044 - Control of Unwanted Vegetation Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,029.58 ($1,029.58) +++ Program 048 - Traffic Cntrl Roadside Vegetatio 50111 Regular Salaries .00 .00 .00 .00 .00 854.55 (854.55) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 322.68 (322.68) +++ 50534 Machinery .00 .00 .00 .00 .00 305.44 (305.44) +++ Program 048 - Traffic Cntrl Roadside Vegetatio Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,482.67 ($1,482.67) +++ Program 051 - Clean Repair Drainage Structure 50111 Regular Salaries .00 .00 .00 .00 .00 4,139.75 (4,139.75) +++ 50130 Fringe Summary .00 .00 .00 71.02 .00 1,612.84 (1,612.84) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 13 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 30 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 051 - Clean Repair Drainage Structure 50370 Material .00 .00 .00 .00 .00 59,979.61 (59,979.61) +++ 50534 Machinery .00 .00 .00 .00 .00 5,141.42 (5,141.42) +++ Program 051 - Clean Repair Drainage Structure Totals $0.00 $0.00 $0.00 $71.02 $0.00 $70,873.62 ($70,873.62) +++ Program 052 - Maintain Roadside Drainage 50111 Regular Salaries .00 .00 .00 .00 .00 3,419.19 (3,419.19) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 1,811.90 (1,811.90) +++ 50370 Material .00 .00 .00 7,216.50 .00 15,151.21 (15,151.21) +++ 50534 Machinery .00 .00 .00 .00 .00 2,287.60 (2,287.60) +++ Program 052 - Maintain Roadside Drainage Totals $0.00 $0.00 $0.00 $7,216.50 $0.00 $22,669.90 ($22,669.90) +++ Program 055 - Maintain Safety Appurtenances 50111 Regular Salaries .00 .00 .00 .00 .00 1,188.69 (1,188.69) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 646.67 (646.67) +++ 50370 Material .00 .00 .00 .00 .00 2,725.00 (2,725.00) +++ 50534 Machinery .00 .00 .00 .00 .00 574.74 (574.74) +++ Program 055 - Maintain Safety Appurtenances Totals $0.00 $0.00 $0.00 $0.00 $0.00 $5,135.10 ($5,135.10) +++ Program 058 - Traffic Cntrl Roadside Facility 50111 Regular Salaries .00 .00 .00 .00 .00 1,101.44 (1,101.44) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 456.14 (456.14) +++ 50534 Machinery .00 .00 .00 .00 .00 431.44 (431.44) +++ Program 058 - Traffic Cntrl Roadside Facility Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,989.02 ($1,989.02) +++ Program 060 - Structure, Deck 50111 Regular Salaries .00 .00 .00 .00 .00 6,035.70 (6,035.70) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 349.56 (349.56) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,551.46 (2,551.46) +++ 50370 Material .00 .00 .00 .00 .00 4,679.95 (4,679.95) +++ 50534 Machinery .00 .00 .00 .00 .00 4,831.80 (4,831.80) +++ Program 060 - Structure, Deck Totals $0.00 $0.00 $0.00 $0.00 $0.00 $18,448.47 ($18,448.47) +++ Program 061 - Maintain Repair Superstructure 50111 Regular Salaries .00 .00 .00 .00 .00 103.36 (103.36) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 39.03 (39.03) +++ 50534 Machinery .00 .00 .00 .00 .00 41.53 (41.53) +++ Program 061 - Maintain Repair Superstructure Totals $0.00 $0.00 $0.00 $0.00 $0.00 $183.92 ($183.92) +++ Program 062 - Maintain Repair Substructure 50111 Regular Salaries .00 .00 .00 .00 .00 167.90 (167.90) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 63.40 (63.40) +++ 50370 Material .00 .00 .00 .00 .00 828.00 (828.00) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 14 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 31 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 062 - Maintain Repair Substructure 50534 Machinery .00 .00 .00 .00 .00 96.82 (96.82) +++ Program 062 - Maintain Repair Substructure Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,156.12 ($1,156.12) +++ Program 063 - Waterway Slope Repair 50111 Regular Salaries .00 .00 .00 .00 .00 88.10 (88.10) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 33.26 (33.26) +++ 50534 Machinery .00 .00 .00 .00 .00 37.08 (37.08) +++ Program 063 - Waterway Slope Repair Totals $0.00 $0.00 $0.00 $0.00 $0.00 $158.44 ($158.44) +++ Program 065 - Traffic Cntrl Struc/Bridge Insp. 50111 Regular Salaries .00 .00 .00 .00 .00 1,900.01 (1,900.01) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 57.25 (57.25) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 789.36 (789.36) +++ 50534 Machinery .00 .00 .00 .00 .00 778.68 (778.68) +++ Program 065 - Traffic Cntrl Struc/Bridge Insp. Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,525.30 ($3,525.30) +++ Program 069 - APPROACH 50111 Regular Salaries .00 .00 .00 .00 .00 265.38 (265.38) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 100.21 (100.21) +++ 50370 Material .00 .00 .00 .00 .00 25.27 (25.27) +++ 50534 Machinery .00 .00 .00 .00 .00 53.56 (53.56) +++ Program 069 - APPROACH Totals $0.00 $0.00 $0.00 $0.00 $0.00 $444.42 ($444.42) +++ Program 071 - Plow & Apply Chemicals 50111 Regular Salaries .00 .00 .00 12,623.31 .00 36,250.03 (36,250.03) +++ 50112 Salaries Overtime .00 .00 .00 10,877.56 .00 28,402.81 (28,402.81) +++ 50130 Fringe Summary .00 .00 .00 4,537.59 .00 29,662.57 (29,662.57) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 80.19 (80.19) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $80.19 ($80.19) +++ 50370 Material .00 .00 .00 10,011.07 .00 14,180.64 (14,180.64) +++ 50534 Machinery .00 .00 .00 87,549.43 .00 233,943.28 (233,943.28) +++ Program 071 - Plow & Apply Chemicals Totals $0.00 $0.00 $0.00 $125,598.96 $0.00 $342,519.52 ($342,519.52) +++ Program 072 - Non Storm Related Winter Activ 50111 Regular Salaries .00 .00 .00 1,154.89 .00 6,901.28 (6,901.28) +++ 50112 Salaries Overtime .00 .00 .00 224.91 .00 909.35 (909.35) +++ 50130 Fringe Summary .00 .00 .00 418.79 .00 4,432.43 (4,432.43) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 22.34 (22.34) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $22.34 ($22.34) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 15 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 32 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 072 - Non Storm Related Winter Activ 50370 Material .00 .00 .00 .00 .00 7,340.00 (7,340.00) +++ 50534 Machinery .00 .00 .00 718.45 .00 5,953.38 (5,953.38) +++ Program 072 - Non Storm Related Winter Activ Totals $0.00 $0.00 $0.00 $2,517.04 $0.00 $25,558.78 ($25,558.78) +++ Program 073 - Apply Liquid Anti Ice Chemicals 50111 Regular Salaries .00 .00 .00 85.68 .00 85.68 (85.68) +++ 50130 Fringe Summary .00 .00 .00 32.35 .00 96.20 (96.20) +++ 50370 Material .00 .00 .00 6,710.00 .00 6,710.00 (6,710.00) +++ 50534 Machinery .00 .00 .00 383.46 .00 383.46 (383.46) +++ Program 073 - Apply Liquid Anti Ice Chemicals Totals $0.00 $0.00 $0.00 $7,211.49 $0.00 $7,275.34 ($7,275.34) +++ Program 076 - MDSS/AVL- GPS Communication 50370 Material .00 .00 .00 352.00 .00 2,112.00 (2,112.00) +++ Program 076 - MDSS/AVL- GPS Communication Totals $0.00 $0.00 $0.00 $352.00 $0.00 $2,112.00 ($2,112.00) +++ Program 081 - Permanent Sign Repair 50111 Regular Salaries .00 .00 .00 432.66 .00 3,436.41 (3,436.41) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 135.84 (135.84) +++ 50130 Fringe Summary .00 .00 .00 240.26 .00 1,379.86 (1,379.86) +++ 50370 Material .00 .00 .00 .00 .00 3,676.80 (3,676.80) +++ 50534 Machinery .00 .00 .00 479.98 .00 4,297.84 (4,297.84) +++ Program 081 - Permanent Sign Repair Totals $0.00 $0.00 $0.00 $1,152.90 $0.00 $12,926.75 ($12,926.75) +++ Program 085 - Temp/Emergency Sign Repair 50111 Regular Salaries .00 .00 .00 .00 .00 1,014.55 (1,014.55) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 162.09 (162.09) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 643.18 (643.18) +++ 50534 Machinery .00 .00 .00 .00 .00 1,196.86 (1,196.86) +++ Program 085 - Temp/Emergency Sign Repair Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,016.68 ($3,016.68) +++ Program 086 - Permanent Sign Replacement 50111 Regular Salaries .00 .00 .00 .00 .00 12,367.97 (12,367.97) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 103.65 (103.65) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 5,243.84 (5,243.84) +++ 50370 Material .00 .00 .00 .00 .00 8,109.60 (8,109.60) +++ 50534 Machinery .00 .00 .00 .00 .00 11,694.21 (11,694.21) +++ Program 086 - Permanent Sign Replacement Totals $0.00 $0.00 $0.00 $0.00 $0.00 $37,519.27 ($37,519.27) +++ Program 087 - Traffic Cntrl Traffic Work 50111 Regular Salaries .00 .00 .00 .00 .00 37.41 (37.41) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 14.13 (14.13) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 16 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 33 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 087 - Traffic Cntrl Traffic Work 50534 Machinery .00 .00 .00 .00 .00 16.48 (16.48) +++ Program 087 - Traffic Cntrl Traffic Work Totals $0.00 $0.00 $0.00 $0.00 $0.00 $68.02 ($68.02) +++ Program 097 - Traffic Cntrl Winter Work 50111 Regular Salaries .00 .00 .00 138.82 .00 138.82 (138.82) +++ 50534 Machinery .00 .00 .00 49.44 .00 49.44 (49.44) +++ Program 097 - Traffic Cntrl Winter Work Totals $0.00 $0.00 $0.00 $188.26 $0.00 $188.26 ($188.26) +++ State Account 53321 - STH Maintenance Totals $1,252,000.00 $0.00 $1,252,000.00 $158,206.73 $0.00 $1,262,234.07 ($10,234.07) 101% State Account 53323 - S.T.H.-Discretionary Main 50950 Buildings and Grounds Allocation .00 .00 .00 27,040.62 .00 27,040.62 (27,040.62) +++ State Account 53323 - S.T.H.-Discretionary Main Totals $0.00 $0.00 $0.00 $27,040.62 $0.00 $27,040.62 ($27,040.62) +++ State Account 53330 - District Maintenance 50111 Regular Salaries 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 50112 Salaries Overtime 1,250.00 .00 1,250.00 .00 .00 .00 1,250.00 0 50130 Fringe Summary 7,500.00 .00 7,500.00 .00 .00 .00 7,500.00 0 50370 Material 115,000.00 .00 115,000.00 .00 .00 .00 115,000.00 0 50534 Machinery 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 50995 District Maintenance 225,000.00 .00 225,000.00 24,914.76 .00 260,993.87 (35,993.87) 116 Program 140 - Materials 50370 Material .00 .00 .00 51,700.57 .00 114,038.63 (114,038.63) +++ Program 140 - Materials Totals $0.00 $0.00 $0.00 $51,700.57 $0.00 $114,038.63 ($114,038.63) +++ Program 182 - Bridge Maint 50111 Regular Salaries .00 .00 .00 .00 .00 477.15 (477.15) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 180.17 (180.17) +++ 50370 Material .00 .00 .00 .00 .00 14,350.00 (14,350.00) +++ 50534 Machinery .00 .00 .00 .00 .00 447.09 (447.09) +++ Program 182 - Bridge Maint Totals $0.00 $0.00 $0.00 $0.00 $0.00 $15,454.41 ($15,454.41) +++ Program 186 - Vegetation 50111 Regular Salaries .00 .00 .00 117.50 .00 5,295.11 (5,295.11) +++ 50130 Fringe Summary .00 .00 .00 401.26 .00 2,118.41 (2,118.41) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 3.45 (3.45) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3.45 ($3.45) +++ 50534 Machinery .00 .00 .00 535.33 .00 12,617.61 (12,617.61) +++ Program 186 - Vegetation Totals $0.00 $0.00 $0.00 $1,054.09 $0.00 $20,034.58 ($20,034.58) +++ Program 188 - Paving 50111 Regular Salaries .00 .00 .00 .00 .00 10,094.10 (10,094.10) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 17 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 34 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53330 - District Maintenance Program 188 - Paving 50112 Salaries Overtime .00 .00 .00 .00 .00 4,037.32 (4,037.32) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 5,336.02 (5,336.02) +++ 50370 Material .00 .00 .00 .00 .00 4,548.37 (4,548.37) +++ 50534 Machinery .00 .00 .00 .00 .00 26,376.38 (26,376.38) +++ Program 188 - Paving Totals $0.00 $0.00 $0.00 $0.00 $0.00 $50,392.19 ($50,392.19) +++ Program 192 - Surface Maint 50111 Regular Salaries .00 .00 .00 .00 .00 5,485.16 (5,485.16) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,111.75 (2,111.75) +++ 50370 Material .00 .00 .00 .00 .00 4,895.13 (4,895.13) +++ 50534 Machinery .00 .00 .00 .00 .00 2,862.32 (2,862.32) +++ Program 192 - Surface Maint Totals $0.00 $0.00 $0.00 $0.00 $0.00 $15,354.36 ($15,354.36) +++ Program 194 - Snow/Ice Control 50111 Regular Salaries .00 .00 .00 54.84 .00 339.71 (339.71) +++ 50112 Salaries Overtime .00 .00 .00 268.97 .00 603.63 (603.63) +++ 50130 Fringe Summary .00 .00 .00 25.52 .00 486.82 (486.82) +++ 50370 Material .00 .00 .00 1,544.94 .00 5,609.46 (5,609.46) +++ 50534 Machinery .00 .00 .00 764.68 .00 2,579.75 (2,579.75) +++ Program 194 - Snow/Ice Control Totals $0.00 $0.00 $0.00 $2,658.95 $0.00 $9,619.37 ($9,619.37) +++ Program 196 - Transport Material 50111 Regular Salaries .00 .00 .00 829.16 .00 2,253.53 (2,253.53) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 638.08 (638.08) +++ 50130 Fringe Summary .00 .00 .00 216.94 .00 1,638.66 (1,638.66) +++ 50370 Material .00 .00 .00 9,026.56 .00 22,948.92 (22,948.92) +++ 50534 Machinery .00 .00 .00 2,049.50 .00 7,274.31 (7,274.31) +++ Program 196 - Transport Material Totals $0.00 $0.00 $0.00 $12,122.16 $0.00 $34,753.50 ($34,753.50) +++ Program 201 - Drainage Maint 50111 Regular Salaries .00 .00 .00 .00 .00 1,794.74 (1,794.74) +++ 50130 Fringe Summary .00 .00 .00 141.98 .00 677.70 (677.70) +++ 50370 Material .00 .00 .00 .00 .00 5,105.88 (5,105.88) +++ 50534 Machinery .00 .00 .00 .00 .00 2,244.40 (2,244.40) +++ Program 201 - Drainage Maint Totals $0.00 $0.00 $0.00 $141.98 $0.00 $9,822.72 ($9,822.72) +++ Program 202 - Sign Maint 50111 Regular Salaries .00 .00 .00 .00 .00 553.54 (553.54) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 155.10 (155.10) +++ 50130 Fringe Summary .00 .00 .00 28.83 .00 353.87 (353.87) +++ 50370 Material .00 .00 .00 .00 .00 16.56 (16.56) +++ Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 18 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 35 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53330 - District Maintenance Program 202 - Sign Maint 50534 Machinery .00 .00 .00 .00 .00 453.20 (453.20) +++ Program 202 - Sign Maint Totals $0.00 $0.00 $0.00 $28.83 $0.00 $1,532.27 ($1,532.27) +++ Program 206 - Cracksealing 50111 Regular Salaries .00 .00 .00 .00 .00 3,151.51 (3,151.51) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 1,190.01 (1,190.01) +++ 50370 Material .00 .00 .00 .00 .00 9,821.08 (9,821.08) +++ 50534 Machinery .00 .00 .00 .00 .00 1,689.92 (1,689.92) +++ Program 206 - Cracksealing Totals $0.00 $0.00 $0.00 $0.00 $0.00 $15,852.52 ($15,852.52) +++ Program 284 - General Maintenance 50111 Regular Salaries .00 .00 .00 27.13 .00 1,369.24 (1,369.24) +++ 50130 Fringe Summary .00 .00 .00 10.24 .00 517.03 (517.03) +++ 50370 Material .00 .00 .00 22.81 .00 1,206.13 (1,206.13) +++ 50534 Machinery .00 .00 .00 .00 .00 7,234.27 (7,234.27) +++ Program 284 - General Maintenance Totals $0.00 $0.00 $0.00 $60.18 $0.00 $10,326.67 ($10,326.67) +++ Program 620 - Fuel Equipment 50112 Salaries Overtime .00 .00 .00 .00 .00 82.71 (82.71) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 31.23 (31.23) +++ 50534 Machinery .00 .00 .00 .00 .00 32.96 (32.96) +++ Program 620 - Fuel Equipment Totals $0.00 $0.00 $0.00 $0.00 $0.00 $146.90 ($146.90) +++ State Account 53330 - District Maintenance Totals $378,750.00 $0.00 $378,750.00 $92,681.52 $0.00 $558,321.99 ($179,571.99) 147% Department 45 - Highway Totals $5,889,489.00 $0.00 $5,889,489.00 $672,809.94 $0.00 $6,070,759.35 ($181,270.35) 103% EXPENSE TOTALS $5,889,489.00 $0.00 $5,889,489.00 $672,809.94 $0.00 $6,070,759.35 ($181,270.35) 103% Fund 701 - Highway Department Totals REVENUE TOTALS 5,889,489.00 .00 5,889,489.00 1,314,169.71 .00 6,289,566.62 (400,077.62) 107% EXPENSE TOTALS 5,889,489.00 .00 5,889,489.00 672,809.94 .00 6,070,759.35 (181,270.35) 103% Fund 701 - Highway Department Totals $0.00 $0.00 $0.00 $641,359.77 $0.00 $218,807.27 ($218,807.27) Grand Totals REVENUE TOTALS 5,889,489.00 .00 5,889,489.00 1,314,169.71 .00 6,289,566.62 (400,077.62) 107% EXPENSE TOTALS 5,889,489.00 .00 5,889,489.00 672,809.94 .00 6,070,759.35 (181,270.35) 103% Grand Totals $0.00 $0.00 $0.00 $641,359.77 $0.00 $218,807.27 ($218,807.27) Run by Rhandi Ehn on 04/01/2026 04:00:52 PM Page 19 of 19 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 36 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department REVENUE Department 45 - Highway 41110 General Property Taxes 1,833,220.00 .00 1,833,220.00 152,768.33 .00 458,304.99 1,374,915.01 25 43530 Transportation Aids 908,500.00 .00 908,500.00 .00 .00 218,947.54 689,552.46 24 46121 PERMITS 5,000.00 .00 5,000.00 1,100.00 .00 1,750.00 3,250.00 35 46245 Reimbursed Wages .00 .00 .00 12.50 .00 12.50 (12.50) +++ 47201 47201-000 Damage Claims 4,000.00 .00 4,000.00 .00 .00 3,152.05 847.95 79 47201-100 General Maintenance 1,206,000.00 .00 1,206,000.00 .00 .00 250,964.21 955,035.79 21 47201-200 Supervision 81,349.00 .00 81,349.00 .00 .00 10,038.19 71,310.81 12 47201-400 Field Small Tools 21,600.00 .00 21,600.00 .00 .00 1,923.88 19,676.12 9 47201-500 Records & Reports 52,000.00 .00 52,000.00 .00 .00 12,319.42 39,680.58 24 47201-600 Radio Revenue 2,000.00 .00 2,000.00 .00 .00 1,649.00 351.00 82 47201-700 Salt Reimbursement 2,000.00 .00 2,000.00 .00 .00 661.53 1,338.47 33 47201-851 GPL Insurance 15,000.00 .00 15,000.00 .00 .00 14,955.11 44.89 100 47201-900 Special Project-LRIP 350,000.00 .00 350,000.00 .00 .00 4,975.15 345,024.85 1 47201-950 Equipment Storage Reimbursement 44,000.00 .00 44,000.00 .00 .00 27,421.77 16,578.23 62 47201 - Totals $1,777,949.00 $0.00 $1,777,949.00 $0.00 $0.00 $328,060.31 $1,449,888.69 18% 47330 Revenue - Local Districts 441,500.00 .00 441,500.00 .00 .00 149,296.90 292,203.10 34 48330 Sale of Material .00 .00 .00 .00 .00 1,196.13 (1,196.13) +++ 48600 48600 Misc. General Revenue 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 48600-100 Misc. Revenue-Admin. Fees .00 .00 .00 .00 .00 4,705.00 (4,705.00) +++ 48600 - Totals $50,000.00 $0.00 $50,000.00 $0.00 $0.00 $4,705.00 $45,295.00 9% 48601 48601-200 Fuel Tax Refunds 2,000.00 .00 2,000.00 676.71 .00 676.71 1,323.29 34 48601 - Totals $2,000.00 $0.00 $2,000.00 $676.71 $0.00 $676.71 $1,323.29 34% 49240 Trans. From Cap. Proj. Fund 1,294,495.00 .00 1,294,495.00 .00 .00 .00 1,294,495.00 0 Department 45 - Highway Totals $6,312,664.00 $0.00 $6,312,664.00 $154,557.54 $0.00 $1,162,950.08 $5,149,713.92 18% REVENUE TOTALS $6,312,664.00 $0.00 $6,312,664.00 $154,557.54 $0.00 $1,162,950.08 $5,149,713.92 18% EXPENSE Department 45 - Highway State Account 53110 - Highway Administration 50000 Miscellaneous Expense .00 .00 .00 .00 .00 3,300.00 (3,300.00) +++ 50111 Regular Salaries 150,000.00 .00 150,000.00 11,243.11 .00 29,326.92 120,673.08 20 50130 Fringe Summary 65,000.00 .00 65,000.00 .00 .00 9,071.97 55,928.03 14 50148 Comp Time Cost Pool .00 .00 .00 (2,691.01) .00 (23,254.49) 23,254.49 +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .06 .00 .27 (.27) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.06 $0.00 $0.27 ($0.27) +++ Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 1 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 37 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53110 - Highway Administration 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 428.47 (428.47) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $428.47 ($428.47) +++ 50213 Special Accounting Fees 3,500.00 .00 3,500.00 .00 .00 4,975.15 (1,475.15) 142 50241 Repairs/Maintenance-Vehicles 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 50311 Postage 550.00 .00 550.00 .00 .00 65.12 484.88 12 50312 Office Supplies 3,000.00 .00 3,000.00 53.49 .00 484.38 2,515.62 16 50313 Printing 1,900.00 .00 1,900.00 97.97 .00 143.68 1,756.32 8 50319 Computer Supplies 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 50325 Registration Fees/Training 3,500.00 .00 3,500.00 .00 .00 .00 3,500.00 0 50329 Subscriptions 3,500.00 .00 3,500.00 .00 .00 .00 3,500.00 0 50339 Travel 600.00 .00 600.00 .00 .00 196.00 404.00 33 50541 Depreciation Expense 2,500.00 .00 2,500.00 415.62 .00 1,246.86 1,253.14 50 50542 Shop Overhead 600.00 .00 600.00 .00 .00 .00 600.00 0 50950 Buildings and Grounds Allocation 8,000.00 .00 8,000.00 .00 .00 .00 8,000.00 0 State Account 53110 - Highway Administration Totals $247,650.00 $0.00 $247,650.00 $9,119.24 $0.00 $25,984.33 $221,665.67 10% State Account 53182 - Local Bridge Aid 50182 Local Bridge Aid 61,623.00 .00 61,623.00 .00 .00 8,851.71 52,771.29 14 State Account 53182 - Local Bridge Aid Totals $61,623.00 $0.00 $61,623.00 $0.00 $0.00 $8,851.71 $52,771.29 14% State Account 53191 - Supervision Program 093 - Supervision Engineering 50111 Regular Salaries 77,383.00 .00 77,383.00 5,443.20 .00 14,414.69 62,968.31 19 50130 Fringe Summary 47,000.00 .00 47,000.00 .00 .00 4,521.01 42,478.99 10 50225 Telephone 1,200.00 .00 1,200.00 .00 .00 100.44 1,099.56 8 50534 Machinery 10,000.00 .00 10,000.00 .00 .00 2,396.12 7,603.88 24 Program 093 - Supervision Engineering Totals $135,583.00 $0.00 $135,583.00 $5,443.20 $0.00 $21,432.26 $114,150.74 16% State Account 53191 - Supervision Totals $135,583.00 $0.00 $135,583.00 $5,443.20 $0.00 $21,432.26 $114,150.74 16% State Account 53192 - Radio Expense 50242 Repair & Maint. 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 50541 Depreciation Expense 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 State Account 53192 - Radio Expense Totals $25,000.00 $0.00 $25,000.00 $0.00 $0.00 $0.00 $25,000.00 0% State Account 53193 - General Public Liability Expense 50513 Public Liability Insurance 36,613.00 .00 36,613.00 .00 .00 .00 36,613.00 0 State Account 53193 - General Public Liability Expense Totals $36,613.00 $0.00 $36,613.00 $0.00 $0.00 $0.00 $36,613.00 0% Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 2 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 38 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53210 - Employee Taxes and Benefits 50111 50111-115 On Call Pay Highway .00 .00 .00 300.00 .00 700.00 (700.00) +++ 50111 - Totals $0.00 $0.00 $0.00 $300.00 $0.00 $700.00 ($700.00) +++ 50131 Vacation 90,000.00 .00 90,000.00 7,895.72 .00 17,827.31 72,172.69 20 50132 Sick Leave 60,000.00 .00 60,000.00 5,442.02 .00 13,055.29 46,944.71 22 50133 Holiday 45,000.00 .00 45,000.00 .00 .00 6,591.98 38,408.02 15 50134 Floating Holiday 5,000.00 .00 5,000.00 655.04 .00 1,952.24 3,047.76 39 50135 Funeral Leave 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 50142 Jury Per Diems and Expenses .00 .00 .00 .00 .00 103.84 (103.84) +++ 50144 Term Life Ins./Employer's Share 500.00 .00 500.00 30.19 .00 92.77 407.23 19 50147 Workers Comp 40,000.00 .00 40,000.00 3,146.13 .00 8,157.76 31,842.24 20 50151 FICA-Employer's Share 105,000.00 .00 105,000.00 9,444.58 .00 24,697.74 80,302.26 24 50152 50152 Retirement-Employer's Share 100,000.00 .00 100,000.00 8,928.21 .00 23,711.19 76,288.81 24 50152-001 WRS GASB 68 EXPENSE 100,000.00 .00 100,000.00 .00 .00 .00 100,000.00 0 50152 - Totals $200,000.00 $0.00 $200,000.00 $8,928.21 $0.00 $23,711.19 $176,288.81 12% 50154 50154 Hospital and Health Insurance 300,000.00 .00 300,000.00 24,508.29 .00 73,524.87 226,475.13 25 50154-001 OPEB Liability Expense (80,000.00) .00 (80,000.00) .00 .00 .00 (80,000.00) 0 50154 - Totals $220,000.00 $0.00 $220,000.00 $24,508.29 $0.00 $73,524.87 $146,475.13 33% 50155 50155 Flex Administration Fees 1,700.00 .00 1,700.00 90.60 .00 284.60 1,415.40 17 50155-HSA HSA Admin Fee .00 .00 .00 (1.75) .00 5.93 (5.93) +++ 50155 - Totals $1,700.00 $0.00 $1,700.00 $88.85 $0.00 $290.53 $1,409.47 17% 50156 50156 Health Reimb. Acct. 30,000.00 .00 30,000.00 .00 .00 26,000.00 4,000.00 87 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 230.60 (230.60) +++ 50156 - Totals $30,000.00 $0.00 $30,000.00 $0.00 $0.00 $26,230.60 $3,769.40 87% 50158 Unemployment Compensation 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 50159 Physicals 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 50164 ILC Cost Pool 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 50339 Travel 200.00 .00 200.00 .00 .00 .00 200.00 0 50346 Uniform Allowance 3,000.00 .00 3,000.00 250.00 .00 1,140.29 1,859.71 38 50910 Fringe Allocation (858,900.00) .00 (858,900.00) .00 .00 (101,955.81) (756,944.19) 12 State Account 53210 - Employee Taxes and Benefits Totals $0.00 $0.00 $0.00 $60,689.03 $0.00 $96,120.60 ($96,120.60) +++ Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 3 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 39 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53220 - Field Small Tools 50111 Regular Salaries 600.00 .00 600.00 .00 .00 .00 600.00 0 50130 Fringe Summary 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50362 Small Tools 20,000.00 .00 20,000.00 .00 .00 5,917.84 14,082.16 30 50920 Small Tools Allocation .00 .00 .00 .00 .00 (4,121.49) 4,121.49 +++ State Account 53220 - Field Small Tools Totals $21,600.00 $0.00 $21,600.00 $0.00 $0.00 $1,796.35 $19,803.65 8% State Account 53230 - Shop Operations 50111 Regular Salaries 45,000.00 .00 45,000.00 3,785.94 .00 10,901.65 34,098.35 24 50112 Salaries Overtime .00 .00 .00 .00 .00 158.13 (158.13) +++ 50130 Fringe Summary 35,000.00 .00 35,000.00 .00 .00 3,659.69 31,340.31 10 50210 Freight 25.00 .00 25.00 .00 .00 48.46 (23.46) 194 50241 Repairs/Maintenance-Vehicles 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 50325 Registration Fees/Training 200.00 .00 200.00 .00 .00 .00 200.00 0 50340 Operating Supplies 38,000.00 .00 38,000.00 .00 .00 5,444.13 32,555.87 14 50360 Misc. Shop 6,000.00 .00 6,000.00 .00 .00 1,683.21 4,316.79 28 50382 Inventory Adjustment 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 50534 Machinery 500.00 .00 500.00 .00 .00 455.90 44.10 91 50541 Depreciation Expense 12,500.00 .00 12,500.00 927.83 .00 2,783.49 9,716.51 22 50930 Shop Operation Allocation (160,000.00) .00 (160,000.00) .00 .00 .00 (160,000.00) 0 50950 Buildings and Grounds Allocation 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 50991 Salvage Allocation (7,225.00) .00 (7,225.00) .00 .00 .00 (7,225.00) 0 State Account 53230 - Shop Operations Totals $0.00 $0.00 $0.00 $4,713.77 $0.00 $25,134.66 ($25,134.66) +++ State Account 53232 - Fuel Handling 50111 Regular Salaries 200.00 .00 200.00 45.18 .00 149.13 50.87 75 50130 Fringe Summary 200.00 .00 200.00 .00 .00 50.40 149.60 25 50242 Repair & Maint. 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 50370 Material 200.00 .00 200.00 .00 .00 270.50 (70.50) 135 50541 Depreciation Expense 1,550.00 .00 1,550.00 105.55 .00 316.65 1,233.35 20 50911 Cost Pool (3,650.00) .00 (3,650.00) .00 .00 (4,551.95) 901.95 125 State Account 53232 - Fuel Handling Totals $0.00 $0.00 $0.00 $150.73 $0.00 ($3,765.27) $3,765.27 +++ State Account 53240 - Machinery Operations 50111 Regular Salaries 100,000.00 .00 100,000.00 8,322.96 .00 27,024.52 72,975.48 27 50112 Salaries Overtime 1,500.00 .00 1,500.00 508.90 .00 1,398.10 101.90 93 50130 Fringe Summary 70,000.00 .00 70,000.00 .00 .00 9,475.84 60,524.16 14 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .02 (.02) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.02 ($0.02) +++ 50242 Repair & Maint. 250,000.00 .00 250,000.00 .00 .00 79,729.34 170,270.66 32 Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 4 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 40 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53240 - Machinery Operations 50351 Vehicle Fuel 200,000.00 .00 200,000.00 .00 .00 51,555.55 148,444.45 26 50534 Machinery 25,000.00 .00 25,000.00 .00 .00 4,314.28 20,685.72 17 50541 Depreciation Expense 450,000.00 .00 450,000.00 38,288.37 .00 114,865.11 335,134.89 26 50542 Shop Overhead 150,000.00 .00 150,000.00 .00 .00 .00 150,000.00 0 State Account 53240 - Machinery Operations Totals $1,246,500.00 $0.00 $1,246,500.00 $47,120.23 $0.00 $288,362.76 $958,137.24 23% State Account 53241 - Equipment 50941 Current Yr. Equip Revenue (1,246,500.00) .00 (1,246,500.00) .00 .00 (362,148.42) (884,351.58) 29 State Account 53241 - Equipment Totals ($1,246,500.00) $0.00 ($1,246,500.00) $0.00 $0.00 ($362,148.42) ($884,351.58) 29% State Account 53270 - Buildings/Grounds Operations 50111 Regular Salaries 22,500.00 .00 22,500.00 950.54 .00 3,652.53 18,847.47 16 50112 Salaries Overtime 500.00 .00 500.00 .00 .00 .00 500.00 0 50130 Fringe Summary 15,000.00 .00 15,000.00 .00 .00 1,196.51 13,803.49 8 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 2.27 (2.27) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2.27 ($2.27) +++ 50216 Janitorial Supplies 1,500.00 .00 1,500.00 .00 .00 195.00 1,305.00 13 50225 Telephone 4,000.00 .00 4,000.00 .00 .00 1,311.08 2,688.92 33 50229 Other Utility Service 40,000.00 .00 40,000.00 .00 .00 14,088.23 25,911.77 35 50242 Repair & Maint. 5,000.00 .00 5,000.00 .00 .00 358.79 4,641.21 7 50370 Material 25,000.00 .00 25,000.00 .00 .00 1,385.92 23,614.08 6 50534 Machinery 5,000.00 .00 5,000.00 .00 .00 1,425.73 3,574.27 29 50541 Depreciation Expense 12,000.00 .00 12,000.00 879.23 .00 2,637.69 9,362.31 22 50950 Buildings and Grounds Allocation (130,500.00) .00 (130,500.00) .00 .00 .00 (130,500.00) 0 State Account 53270 - Buildings/Grounds Operations Totals $0.00 $0.00 $0.00 $1,829.77 $0.00 $26,253.75 ($26,253.75) +++ State Account 53301 - STP Projects Program 381 - Engineer 50370 Material .00 .00 .00 .00 .00 8,144.89 (8,144.89) +++ Program 381 - Engineer Totals $0.00 $0.00 $0.00 $0.00 $0.00 $8,144.89 ($8,144.89) +++ Program 384 - Construction 50370 Material .00 .00 .00 .00 .00 9,282.86 (9,282.86) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $9,282.86 ($9,282.86) +++ State Account 53301 - STP Projects Totals $0.00 $0.00 $0.00 $0.00 $0.00 $17,427.75 ($17,427.75) +++ State Account 53310 - CTH General Maintenance 50111 Regular Salaries 350,000.00 .00 350,000.00 .00 .00 .00 350,000.00 0 50112 Salaries Overtime 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 50130 Fringe Summary 250,000.00 .00 250,000.00 .00 .00 .00 250,000.00 0 Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 5 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 41 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53310 - CTH General Maintenance 50362 Small Tools 12,000.00 .00 12,000.00 .00 .00 .00 12,000.00 0 50370 Material 175,000.00 .00 175,000.00 .00 .00 .00 175,000.00 0 50534 Machinery 300,000.00 .00 300,000.00 .00 .00 .00 300,000.00 0 50950 Buildings and Grounds Allocation 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 Program 142 - Meetings 50111 Regular Salaries .00 .00 .00 5,312.37 .00 8,776.65 (8,776.65) +++ 50112 Salaries Overtime .00 .00 .00 426.03 .00 426.03 (426.03) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,039.58 (2,039.58) +++ 50362 Small Tools .00 .00 .00 .00 .00 178.59 (178.59) +++ 50534 Machinery .00 .00 .00 .00 .00 299.62 (299.62) +++ Program 142 - Meetings Totals $0.00 $0.00 $0.00 $5,738.40 $0.00 $11,720.47 ($11,720.47) +++ Program 143 - CDL 50111 Regular Salaries .00 .00 .00 .00 .00 122.90 (122.90) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 46.41 (46.41) +++ 50362 Small Tools .00 .00 .00 .00 .00 4.06 (4.06) +++ 50370 Material .00 .00 .00 .00 .00 273.00 (273.00) +++ 50534 Machinery .00 .00 .00 .00 .00 24.00 (24.00) +++ Program 143 - CDL Totals $0.00 $0.00 $0.00 $0.00 $0.00 $470.37 ($470.37) +++ Program 182 - Bridge Maint 50111 Regular Salaries .00 .00 .00 .00 .00 38.94 (38.94) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 14.70 (14.70) +++ 50362 Small Tools .00 .00 .00 .00 .00 1.29 (1.29) +++ 50534 Machinery .00 .00 .00 .00 .00 16.00 (16.00) +++ Program 182 - Bridge Maint Totals $0.00 $0.00 $0.00 $0.00 $0.00 $70.93 ($70.93) +++ Program 186 - Vegetation 50111 Regular Salaries .00 .00 .00 17,175.25 .00 38,078.54 (38,078.54) +++ 50112 Salaries Overtime .00 .00 .00 78.90 .00 78.90 (78.90) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 11,908.36 (11,908.36) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .06 .00 .06 (.06) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.06 $0.00 $0.06 ($0.06) +++ 50362 Small Tools .00 .00 .00 .00 .00 1,042.68 (1,042.68) +++ 50370 Material .00 .00 .00 .00 .00 36.00 (36.00) +++ 50534 Machinery .00 .00 .00 .00 .00 13,210.26 (13,210.26) +++ Program 186 - Vegetation Totals $0.00 $0.00 $0.00 $17,254.21 $0.00 $64,354.80 ($64,354.80) +++ Program 190 - Shoulder Maint 50111 Regular Salaries .00 .00 .00 254.40 .00 451.56 (451.56) +++ Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 6 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 42 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53310 - CTH General Maintenance Program 190 - Shoulder Maint 50130 Fringe Summary .00 .00 .00 .00 .00 74.45 (74.45) +++ 50362 Small Tools .00 .00 .00 .00 .00 6.52 (6.52) +++ 50534 Machinery .00 .00 .00 .00 .00 80.00 (80.00) +++ Program 190 - Shoulder Maint Totals $0.00 $0.00 $0.00 $254.40 $0.00 $612.53 ($612.53) +++ Program 192 - Surface Maint 50111 Regular Salaries .00 .00 .00 1,407.34 .00 1,766.62 (1,766.62) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 218.57 (218.57) +++ 50362 Small Tools .00 .00 .00 .00 .00 19.14 (19.14) +++ 50370 Material .00 .00 .00 .00 .00 167.42 (167.42) +++ 50534 Machinery .00 .00 .00 .00 .00 710.25 (710.25) +++ Program 192 - Surface Maint Totals $0.00 $0.00 $0.00 $1,407.34 $0.00 $2,882.00 ($2,882.00) +++ Program 196 - Transport Material 50111 Regular Salaries .00 .00 .00 436.64 .00 1,082.16 (1,082.16) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 391.26 (391.26) +++ 50362 Small Tools .00 .00 .00 .00 .00 34.26 (34.26) +++ 50534 Machinery .00 .00 .00 .00 .00 1,667.50 (1,667.50) +++ Program 196 - Transport Material Totals $0.00 $0.00 $0.00 $436.64 $0.00 $3,175.18 ($3,175.18) +++ Program 201 - Drainage Maint 50111 Regular Salaries .00 .00 .00 .00 .00 647.43 (647.43) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 244.47 (244.47) +++ 50362 Small Tools .00 .00 .00 .00 .00 21.41 (21.41) +++ 50534 Machinery .00 .00 .00 .00 .00 319.48 (319.48) +++ Program 201 - Drainage Maint Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,232.79 ($1,232.79) +++ Program 202 - Sign Maint 50111 Regular Salaries .00 .00 .00 1,985.65 .00 3,581.85 (3,581.85) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 761.30 (761.30) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 1.05 .00 1.64 (1.64) +++ 50155 - Totals $0.00 $0.00 $0.00 $1.05 $0.00 $1.64 ($1.64) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 34.00 (34.00) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $34.00 ($34.00) +++ 50362 Small Tools .00 .00 .00 .00 .00 66.66 (66.66) +++ 50370 Material .00 .00 .00 .00 .00 177.21 (177.21) +++ 50534 Machinery .00 .00 .00 .00 .00 2,320.39 (2,320.39) +++ Program 202 - Sign Maint Totals $0.00 $0.00 $0.00 $1,986.70 $0.00 $6,943.05 ($6,943.05) +++ Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 7 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 43 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53310 - CTH General Maintenance Program 284 - General Maintenance 50111 Regular Salaries .00 .00 .00 2,432.65 .00 7,648.56 (7,648.56) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,265.44 (2,265.44) +++ 50362 Small Tools .00 .00 .00 .00 .00 198.35 (198.35) +++ 50534 Machinery .00 .00 .00 .00 .00 2,907.45 (2,907.45) +++ Program 284 - General Maintenance Totals $0.00 $0.00 $0.00 $2,432.65 $0.00 $13,019.80 ($13,019.80) +++ State Account 53310 - CTH General Maintenance Totals $1,147,000.00 $0.00 $1,147,000.00 $29,510.34 $0.00 $104,481.92 $1,042,518.08 9% State Account 53311 - CTH Winter Maintenance Program 193 - Salt/Sand 50111 Regular Salaries .00 .00 .00 .00 .00 10,392.39 (10,392.39) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 4,087.53 (4,087.53) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 56.83 (56.83) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $56.83 ($56.83) +++ 50362 Small Tools .00 .00 .00 .00 .00 357.89 (357.89) +++ 50370 Material .00 .00 .00 .00 .00 (73,463.59) 73,463.59 +++ 50534 Machinery .00 .00 .00 .00 .00 30,415.08 (30,415.08) +++ Program 193 - Salt/Sand Totals $0.00 $0.00 $0.00 $0.00 $0.00 ($28,153.87) $28,153.87 +++ Program 194 - Snow/Ice Control 50111 Regular Salaries 75,000.00 .00 75,000.00 7,289.50 .00 30,091.37 44,908.63 40 50112 Salaries Overtime 35,000.00 .00 35,000.00 11,143.22 .00 30,920.93 4,079.07 88 50130 Fringe Summary 75,000.00 .00 75,000.00 .00 .00 22,963.55 52,036.45 31 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .14 (.14) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.14 ($0.14) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 168.76 (168.76) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $168.76 ($168.76) +++ 50362 Small Tools 3,500.00 .00 3,500.00 .00 .00 2,010.67 1,489.33 57 50370 Material 280,000.00 .00 280,000.00 .00 .00 172,945.74 107,054.26 62 50534 Machinery 250,000.00 .00 250,000.00 .00 .00 136,339.39 113,660.61 55 Program 194 - Snow/Ice Control Totals $718,500.00 $0.00 $718,500.00 $18,432.72 $0.00 $395,440.55 $323,059.45 55% Program 196 - Transport Material 50111 Regular Salaries .00 .00 .00 .00 .00 745.27 (745.27) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 748.18 (748.18) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 41.33 (41.33) +++ Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 8 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 44 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53311 - CTH Winter Maintenance Program 196 - Transport Material 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $41.33 ($41.33) +++ 50362 Small Tools .00 .00 .00 .00 .00 65.50 (65.50) +++ 50534 Machinery .00 .00 .00 .00 .00 2,068.96 (2,068.96) +++ Program 196 - Transport Material Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,669.24 ($3,669.24) +++ State Account 53311 - CTH Winter Maintenance Totals $718,500.00 $0.00 $718,500.00 $18,432.72 $0.00 $370,955.92 $347,544.08 52% State Account 53312 - FUTURE PROJECTS Program 384 - Construction 50111 Regular Salaries 125,000.00 .00 125,000.00 .00 .00 .00 125,000.00 0 50112 Salaries Overtime 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 50130 Fringe Summary 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 50362 Small Tools 4,000.00 .00 4,000.00 .00 .00 .00 4,000.00 0 50370 Material 1,721,595.00 .00 1,721,595.00 .00 .00 .00 1,721,595.00 0 50534 Machinery 270,000.00 .00 270,000.00 .00 .00 .00 270,000.00 0 Program 384 - Construction Totals $2,215,595.00 $0.00 $2,215,595.00 $0.00 $0.00 $0.00 $2,215,595.00 0% State Account 53312 - FUTURE PROJECTS Totals $2,215,595.00 $0.00 $2,215,595.00 $0.00 $0.00 $0.00 $2,215,595.00 0% State Account 53313 - CTH F Invoice Payoff Program 384 - Construction 50370 Material .00 .00 .00 .00 .00 61,942.51 (61,942.51) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $61,942.51 ($61,942.51) +++ State Account 53313 - CTH F Invoice Payoff Totals $0.00 $0.00 $0.00 $0.00 $0.00 $61,942.51 ($61,942.51) +++ State Account 53319 - CTH Bridge Inspections 50218 Professional Services 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 State Account 53319 - CTH Bridge Inspections Totals $10,000.00 $0.00 $10,000.00 $0.00 $0.00 $0.00 $10,000.00 0% State Account 53321 - STH Maintenance 50111 Regular Salaries 225,000.00 .00 225,000.00 .00 .00 .00 225,000.00 0 50112 Salaries Overtime 45,000.00 .00 45,000.00 .00 .00 .00 45,000.00 0 50130 Fringe Summary 175,000.00 .00 175,000.00 .00 .00 .00 175,000.00 0 50370 Material 372,000.00 .00 372,000.00 .00 .00 .00 372,000.00 0 50534 Machinery 400,000.00 .00 400,000.00 .00 .00 .00 400,000.00 0 50950 Buildings and Grounds Allocation 35,000.00 .00 35,000.00 .00 .00 .00 35,000.00 0 Program 001 - Spot Repair/ Pothole Repair 50111 Regular Salaries .00 .00 .00 15,168.27 .00 24,841.53 (24,841.53) +++ 50112 Salaries Overtime .00 .00 .00 164.19 .00 164.19 (164.19) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 3,652.62 (3,652.62) +++ 50370 Material .00 .00 .00 .00 .00 4,461.38 (4,461.38) +++ 50534 Machinery .00 .00 .00 .00 .00 6,862.00 (6,862.00) +++ Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 9 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 45 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 001 - Spot Repair/ Pothole Repair Totals $0.00 $0.00 $0.00 $15,332.46 $0.00 $39,981.72 ($39,981.72) +++ Program 009 - Traffic Cntrl Roadway Asphalt 50111 Regular Salaries .00 .00 .00 1,503.28 .00 1,503.28 (1,503.28) +++ Program 009 - Traffic Cntrl Roadway Asphalt Totals $0.00 $0.00 $0.00 $1,503.28 $0.00 $1,503.28 ($1,503.28) +++ Program 017 - Training 50370 Material .00 .00 .00 .00 .00 2,413.00 (2,413.00) +++ Program 017 - Training Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2,413.00 ($2,413.00) +++ Program 032 - Traffic Control 50111 Regular Salaries .00 .00 .00 151.32 .00 282.82 (282.82) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 49.65 (49.65) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .08 (.08) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.08 ($0.08) +++ 50534 Machinery .00 .00 .00 .00 .00 148.23 (148.23) +++ Program 032 - Traffic Control Totals $0.00 $0.00 $0.00 $151.32 $0.00 $480.78 ($480.78) +++ Program 033 - Surveillance 50111 Regular Salaries .00 .00 .00 2,104.63 .00 7,167.88 (7,167.88) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,403.18 (2,403.18) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .10 (.10) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.10 ($0.10) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 9.27 (9.27) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $9.27 ($9.27) +++ 50534 Machinery .00 .00 .00 .00 .00 3,275.69 (3,275.69) +++ Program 033 - Surveillance Totals $0.00 $0.00 $0.00 $2,104.63 $0.00 $12,856.12 ($12,856.12) +++ Program 035 - Hazardous Debris Removal 50111 Regular Salaries .00 .00 .00 7.28 .00 307.67 (307.67) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 235.68 (235.68) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 202.42 (202.42) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .04 (.04) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.04 ($0.04) +++ 50370 Material .00 .00 .00 .00 .00 2,406.02 (2,406.02) +++ 50534 Machinery .00 .00 .00 .00 .00 314.22 (314.22) +++ Program 035 - Hazardous Debris Removal Totals $0.00 $0.00 $0.00 $7.28 $0.00 $3,466.05 ($3,466.05) +++ Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 10 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 46 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 041 - Mowing 50130 Fringe Summary .00 .00 .00 .00 .00 54.91 (54.91) +++ Program 041 - Mowing Totals $0.00 $0.00 $0.00 $0.00 $0.00 $54.91 ($54.91) +++ Program 042 - Litter Pickup 50370 Material .00 .00 .00 .00 .00 376.69 (376.69) +++ Program 042 - Litter Pickup Totals $0.00 $0.00 $0.00 $0.00 $0.00 $376.69 ($376.69) +++ Program 043 - Woody Vegetation 50111 Regular Salaries .00 .00 .00 3,209.16 .00 3,867.89 (3,867.89) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 392.89 (392.89) +++ 50370 Material .00 .00 .00 .00 .00 246.32 (246.32) +++ 50534 Machinery .00 .00 .00 .00 .00 2,872.47 (2,872.47) +++ Program 043 - Woody Vegetation Totals $0.00 $0.00 $0.00 $3,209.16 $0.00 $7,379.57 ($7,379.57) +++ Program 051 - Clean Repair Drainage Structure 50111 Regular Salaries .00 .00 .00 .00 .00 143.63 (143.63) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 54.24 (54.24) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 9.27 (9.27) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $9.27 ($9.27) +++ 50534 Machinery .00 .00 .00 .00 .00 36.94 (36.94) +++ Program 051 - Clean Repair Drainage Structure Totals $0.00 $0.00 $0.00 $0.00 $0.00 $244.08 ($244.08) +++ Program 052 - Maintain Roadside Drainage 50111 Regular Salaries .00 .00 .00 67.43 .00 416.79 (416.79) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 131.91 (131.91) +++ 50534 Machinery .00 .00 .00 .00 .00 346.74 (346.74) +++ Program 052 - Maintain Roadside Drainage Totals $0.00 $0.00 $0.00 $67.43 $0.00 $895.44 ($895.44) +++ Program 058 - Traffic Cntrl Roadside Facility 50111 Regular Salaries .00 .00 .00 12.98 .00 12.98 (12.98) +++ Program 058 - Traffic Cntrl Roadside Facility Totals $0.00 $0.00 $0.00 $12.98 $0.00 $12.98 ($12.98) +++ Program 071 - Plow & Apply Chemicals 50111 Regular Salaries .00 .00 .00 4,382.98 .00 17,920.13 (17,920.13) +++ 50112 Salaries Overtime .00 .00 .00 7,951.73 .00 23,887.47 (23,887.47) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 16,747.41 (16,747.41) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .12 .00 1.18 (1.18) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.12 $0.00 $1.18 ($1.18) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 1,715.20 (1,715.20) +++ Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 11 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 47 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 071 - Plow & Apply Chemicals 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,715.20 ($1,715.20) +++ 50370 Material .00 .00 .00 .00 .00 14,867.04 (14,867.04) +++ 50534 Machinery .00 .00 .00 .00 .00 128,677.04 (128,677.04) +++ Program 071 - Plow & Apply Chemicals Totals $0.00 $0.00 $0.00 $12,334.83 $0.00 $203,815.47 ($203,815.47) +++ Program 072 - Non Storm Related Winter Activ 50111 Regular Salaries .00 .00 .00 770.29 .00 5,003.38 (5,003.38) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 671.71 (671.71) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,040.47 (2,040.47) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .03 .00 .08 (.08) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.03 $0.00 $0.08 ($0.08) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 162.34 (162.34) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $162.34 ($162.34) +++ 50534 Machinery .00 .00 .00 .00 .00 4,996.48 (4,996.48) +++ Program 072 - Non Storm Related Winter Activ Totals $0.00 $0.00 $0.00 $770.32 $0.00 $12,874.46 ($12,874.46) +++ Program 081 - Permanent Sign Repair 50111 Regular Salaries .00 .00 .00 683.80 .00 2,046.47 (2,046.47) +++ 50112 Salaries Overtime .00 .00 .00 19.73 .00 19.73 (19.73) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 572.18 (572.18) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .35 .00 .84 (.84) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.35 $0.00 $0.84 ($0.84) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 24.73 (24.73) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $24.73 ($24.73) +++ 50534 Machinery .00 .00 .00 .00 .00 1,595.71 (1,595.71) +++ Program 081 - Permanent Sign Repair Totals $0.00 $0.00 $0.00 $703.88 $0.00 $4,259.66 ($4,259.66) +++ Program 085 - Temp/Emergency Sign Repair 50111 Regular Salaries .00 .00 .00 263.00 .00 344.43 (344.43) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 30.75 (30.75) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .08 .00 .08 (.08) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.08 $0.00 $0.08 ($0.08) +++ 50534 Machinery .00 .00 .00 .00 .00 16.00 (16.00) +++ Program 085 - Temp/Emergency Sign Repair Totals $0.00 $0.00 $0.00 $263.08 $0.00 $391.26 ($391.26) +++ Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 12 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 48 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 086 - Permanent Sign Replacement 50111 Regular Salaries .00 .00 .00 236.70 .00 236.70 (236.70) +++ Program 086 - Permanent Sign Replacement Totals $0.00 $0.00 $0.00 $236.70 $0.00 $236.70 ($236.70) +++ Program 097 - Traffic Cntrl Winter Work 50111 Regular Salaries .00 .00 .00 .00 .00 52.88 (52.88) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 72.39 (72.39) +++ 50534 Machinery .00 .00 .00 .00 .00 32.00 (32.00) +++ Program 097 - Traffic Cntrl Winter Work Totals $0.00 $0.00 $0.00 $0.00 $0.00 $157.27 ($157.27) +++ State Account 53321 - STH Maintenance Totals $1,252,000.00 $0.00 $1,252,000.00 $36,697.35 $0.00 $291,399.44 $960,600.56 23% State Account 53330 - District Maintenance 50111 Regular Salaries 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 50112 Salaries Overtime 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 50130 Fringe Summary 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 50370 Material 140,000.00 .00 140,000.00 .00 .00 .00 140,000.00 0 50534 Machinery 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 50995 District Maintenance 250,000.00 .00 250,000.00 .00 .00 46,158.07 203,841.93 18 Program 140 - Materials 50370 Material .00 .00 .00 .00 .00 66,056.52 (66,056.52) +++ Program 140 - Materials Totals $0.00 $0.00 $0.00 $0.00 $0.00 $66,056.52 ($66,056.52) +++ Program 186 - Vegetation 50111 Regular Salaries .00 .00 .00 1,574.77 .00 2,422.35 (2,422.35) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 320.04 (320.04) +++ 50534 Machinery .00 .00 .00 .00 .00 5,375.53 (5,375.53) +++ Program 186 - Vegetation Totals $0.00 $0.00 $0.00 $1,574.77 $0.00 $8,117.92 ($8,117.92) +++ Program 194 - Snow/Ice Control 50111 Regular Salaries .00 .00 .00 .00 .00 345.71 (345.71) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 595.84 (595.84) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 454.76 (454.76) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .04 (.04) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.04 ($0.04) +++ 50370 Material .00 .00 .00 .00 .00 3,773.30 (3,773.30) +++ 50534 Machinery .00 .00 .00 .00 .00 2,742.36 (2,742.36) +++ Program 194 - Snow/Ice Control Totals $0.00 $0.00 $0.00 $0.00 $0.00 $7,912.01 ($7,912.01) +++ Program 196 - Transport Material 50111 Regular Salaries .00 .00 .00 .00 .00 1,389.09 (1,389.09) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 964.14 (964.14) +++ Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 13 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 49 of 51 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53330 - District Maintenance Program 196 - Transport Material 50130 Fringe Summary .00 .00 .00 .00 .00 984.73 (984.73) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 16.93 (16.93) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $16.93 ($16.93) +++ 50370 Material .00 .00 .00 .00 .00 14,671.51 (14,671.51) +++ 50534 Machinery .00 .00 .00 .00 .00 5,773.19 (5,773.19) +++ Program 196 - Transport Material Totals $0.00 $0.00 $0.00 $0.00 $0.00 $23,799.59 ($23,799.59) +++ Program 202 - Sign Maint 50111 Regular Salaries .00 .00 .00 57.54 .00 167.68 (167.68) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 41.59 (41.59) +++ 50534 Machinery .00 .00 .00 .00 .00 97.41 (97.41) +++ Program 202 - Sign Maint Totals $0.00 $0.00 $0.00 $57.54 $0.00 $306.68 ($306.68) +++ Program 284 - General Maintenance 50111 Regular Salaries .00 .00 .00 .00 .00 27.67 (27.67) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 10.45 (10.45) +++ 50534 Machinery .00 .00 .00 .00 .00 16.00 (16.00) +++ Program 284 - General Maintenance Totals $0.00 $0.00 $0.00 $0.00 $0.00 $54.12 ($54.12) +++ State Account 53330 - District Maintenance Totals $441,500.00 $0.00 $441,500.00 $1,632.31 $0.00 $152,404.91 $289,095.09 35% Department 45 - Highway Totals $6,312,664.00 $0.00 $6,312,664.00 $215,338.69 $0.00 $1,126,635.18 $5,186,028.82 18% EXPENSE TOTALS $6,312,664.00 $0.00 $6,312,664.00 $215,338.69 $0.00 $1,126,635.18 $5,186,028.82 18% Fund 701 - Highway Department Totals REVENUE TOTALS 6,312,664.00 .00 6,312,664.00 154,557.54 .00 1,162,950.08 5,149,713.92 18% EXPENSE TOTALS 6,312,664.00 .00 6,312,664.00 215,338.69 .00 1,126,635.18 5,186,028.82 18% Fund 701 - Highway Department Totals $0.00 $0.00 $0.00 ($60,781.15) $0.00 $36,314.90 ($36,314.90) Grand Totals REVENUE TOTALS 6,312,664.00 .00 6,312,664.00 154,557.54 .00 1,162,950.08 5,149,713.92 18% EXPENSE TOTALS 6,312,664.00 .00 6,312,664.00 215,338.69 .00 1,126,635.18 5,186,028.82 18% Grand Totals $0.00 $0.00 $0.00 ($60,781.15) $0.00 $36,314.90 ($36,314.90) Run by Rhandi Ehn on 04/01/2026 03:59:38 PM Page 14 of 14 Budget Performance Report Date Range 01/01/26 - 03/31/26 Include Rollup Account and Rollup to Account Page 50 of 51 Savings Accounts Current Month Previous Month Previous Year LGIP - Government Invest Pool $2,737,818 $2,730,087 $2,626,136 3.690% WISC - General Fund $2,425,453 $2,418,686 $1,783,579 3.657% WISC- Debt Service $401,455 $400,365 $254,643 3.657% WISC- Note Proceeds $2,621,989 $2,614,674 $185,680 3.657% Ampersand MMA $3,403,767 $3,275,594 $3,147,631 3.760% Ampersand CD - Jan 26 $0 $3,118,486 $3,000,853 4.290% Frandsen Bank & Trust CD - May 25 $0 $0 $3,115,742 4.900% PMA CD - August 26 $3,067,535 $3,057,145 $0 4.818% Ampersand CD - June 2026 $3,093,089 $3,082,746 $0 4.170% PMA CD- August 25 $0 $3,093,275 4.820% Frandsen Bank CD- Jan 27 $3,009,375 3.750% Checking Accounts Frandsen Bank & Trust $9,652,363 $2,563,349 $9,522,216 3.000% FBT CDBG $30,651 $30,454 $26,968 FBT Elderly Transport $54,198 $54,198 $45,451 Bank First - EMSMC $27,366 $114,099 $129,641 Wells Fargo $0 $0 $3,000 Wells Fargo/SCA $0 $0 $8,160 Total $30,525,059 $23,459,883 $26,942,975 Receipts $10,323,747 $7,520,125 $10,782,964 Disbursements ($3,258,569) ($7,737,502) ($4,156,867) Monthly Interest Earned (Debt Service $8,406 $7,605 $1,424 Monthly Interest Earned (Operating) $68,074 $65,911 $64,658 Total Interest Earned $76,480 $73,516 $66,082 YTD Interest Earned $149,996 $73,516 $139,639 Opioid Unspent $313,217 LATCF Unspent $755,464 February 2026 Page 51 of 51