On the agenda: Big Lake meeting — data center (May 20)
Past ⚠ Agenda Watch Big Lake, Minnesota · Wednesday, May 20, 2026 — 5 months ago
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AGENDA
BIG LAKE CITY COUNCIL MEETING
COUNCIL CHAMBERS
MAY 20, 2026
6:30 p.m.
1)
CALL TO ORDER
2)
PLEDGE OF ALLEGIANCE
3)
ROLL CALL
4)
OPEN FORUM
5)
PROPOSED AGENDA
6)
7)
A reception will be held at 6:00 p.m. in the Big Lake Senior Activity
Room (across the hallway from the Council Chambers) to recognize
2026 Outstanding Citizen of the Year Award Recipient Shelley Klein
This reception is open to the public and all are welcome to attend.
CONSENT AGENDA
Items on the Consent Agenda page are reviewed in total by the City Council and may be approved through one motion. Any item may be removed by
any Council Member, staff member or person from the public for separate consideration. When removing any item from the Consent Agenda, the item
number and description of the item should be clearly stated.
BUSINESS
7A. 2026 Outstanding Citizen of the Year Award to Shelley Klein
7B. 2025 Audit Report Presentation from BerganKDV
7C. PUBLIC HEARING – Consider Vacating Drainage and Utility Easement between Lot 6 and Lot 7,
Block 2, Mitch K Farms First Addition to facilitate a lot combination at 18991 Earl Road
7D. Ordinance Amending Big Lake City Code Sections 1003.11 (R-5 Residential Redevelopment
District) and 1004.03 (Shoreland Management Overlay District)
7E. Student Liaison Report
8)
ADMINISTRATOR’S REPORT
9)
MAYOR & COUNCIL REPORTS AND COMMENTS/QUESTIONS
10) OTHER
11) ADJOURN
Disclaimer: This agenda has been prepared to provide information regarding an upcoming meeting of the Big Lake City Council. This document does not
claim to be complete and is subject to change.
BIG LAKE CITY COUNCIL
CONSENT AGENDA
May 20, 2026
6A.
Approve List of Claims
6B.
Approve Council Workshop Minutes of April 15, 2026
6C.
Approve Regular Council Meeting Minutes of April 15, 2026
6D.
Approve Proclamation Proclaiming May 17-23, 2026 as National Public Works Week
6E.
Approve Termination of Floaters Recreational Rental LLC Lease Agreement
6F.
Approve Legal Services Contract Amendment with Campbell Knutson Professional
Services
6G.
Approve Employment Status Change of Tara Kohl to the Community Development
Coordinator Position, and Approve the Appointment of Martha Dougherty to the
Community Development Technician (Planning) Position
6H.
Accept Resignation of Part-time Liquor Clerks Debra Atkinson and Jennifer Fingarson
6I.
Approve 2026 Compeer Financial Grant for the Big Lake Farmers Market Program
6J.
Approve Cooperative Agreement with Big Lake Township related to Annexation and
Environmental Review
6K.
Approve a Resolution Approving a Massage Therapist License to Ashley Zeiszler under
the Muscle Revive, LLC Massage Enterprise License at 29 Lake Street South
6L.
Approve Public Works Equipment Purchase of a Bobcat Hydraulic Breaker from FarmRite Equipment of St. Cloud, and authorize the Trade-in of a 2019 Virnig Brush Mower
6M.
Approve Plans and Specifications and Authorize Advertisement for Bid for the 2026
Street Maintenance Project No. ST2026-2
6N.
Approve AIS Lake Treatment Reimbursement Agreement with Big Lake Community Lakes
Association
6O.
Authorize Sale of a 2018 Ford Explorer at I-Ray Public Auction, and approve the transfer
of a 2004 Ford Sport Track SUV Pickup from the Public Works Fleet to the City Hall Fleet
6P.
Approve Appointment of Part-time Seasonal Parks Employees and Accept Non-Returning
Status of Prior Seasonal Employees and Engineering Intern
6Q.
Approve Employment Status Change for William Saliterman to Police Investigator
AGENDA ITEM
Big Lake City Council
Prepared By:
Deb Wegeleben, Finance Director
Item Description:
List of Claims
Meeting Date:
5/20/2026
☐ Regular Agenda Item
☒ Consent Agenda Item
Reviewed By: Hanna Klimmek, City Administrator
Item No.
6A
Reviewed By: N/A
ACTION REQUESTED
By approving this item on the Consent Agenda, Council would approve the List of Claims paid from April
09, 2026 through May 12, 2026, and approve Payrolls 8 and 9 for 2026.
BACKGROUND/DISCUSSION
Claims and Payroll Report – Through May 12, 2026
Attached is the List of Claims paid through May 12, 2026, along with Payroll No. 8 paid on April 22, 2026,
and Payroll No. 9 paid on May 06, 2026.
Please contact me if you have any questions or need further information.
Any elected official who contracts or submits an invoice to the City for payment of services is required to abstain from the vote of said payment, and execute
an “Affidavit of City Official Interested in Claim” form prior to receiving payment pursuant to MN Statute 471.87:
471.87 PUBLIC OFFICERS, INTEREST IN CONTRACT; PENALTY.
Except as authorized in section 123B.195 or 471.88, a public officer who is authorized to take part in any manner in making any sale, lease, or contract in official capacity shall not
voluntarily have a personal financial interest in that sale, lease, or contract or personally benefit financially therefrom. Every public officer who violates this provision is guilty of a gross
misdemeanor.
471.88 EXCEPTIONS.
Subdivision 1.Coverage.
The governing body of any port authority, seaway port authority, economic development authority, watershed district, soil and water conservation district, town, school district,
hospital district, county, or city, by unanimous vote, may contract for goods or services with an interested officer of the governmental unit in any of the following cases.
Subd. 5.Contract with no bids required.
A contract for which competitive bids are not required by law.
ATTACHMENTS
List of Claims
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
ACE SOLID WASTE INC
15 ACE SOLID WASTE INC
131468303T06
MAY 2026 PW GARBAGE
05/01/2026
388.73
388.73
05/08/2026
15 ACE SOLID WASTE INC
131468303T06
LAKESIDE PARK - APRIL & MAY
05/01/2026
760.50
760.50
05/08/2026
1,149.23
1,149.23
136.63
136.63
136.63
136.63
22.55
22.55
22.55
22.55
172.08
172.08
172.08
172.08
205.40
205.40
205.40
205.40
Total ACE SOLID WASTE INC:
AFLAC
10394
AFLAC
792995
APRIL 2026 PREMIUMS
04/27/2026
Total AFLAC:
05/08/2026
ALLSTATE PARTS OF ST CLOUD
11061
ALLSTATE PARTS OF ST CLOU
2704372568
SHOP SUPPLY FILTER
04/15/2026
Total ALLSTATE PARTS OF ST CLOUD:
04/23/2026
AMERICAN PRESSURE, INC.
11939
AMERICAN PRESSURE, INC.
156525
PRESSURE WASHER
04/16/2026
Total AMERICAN PRESSURE, INC.:
04/23/2026
AMERICAN SOLUTIONS FOR BUSINESS
2950 AMERICAN SOLUTIONS FOR B
INV08838884
COLD WEATHER GEAR - CHAZ
04/09/2026
Total AMERICAN SOLUTIONS FOR BUSINESS:
04/23/2026
AMERITAS LIFE INSURANCE CO (E-CHECK)
10989
AMERITAS LIFE INSURANCE C
010-048700-00
MAY 2026 VISION
05/01/2026
170.52
170.52
05/12/2026
10989
AMERITAS LIFE INSURANCE C
APRIL 2026 VI
APRIL 2026 VISION
04/01/2026
170.52
170.52
04/15/2026
341.04
341.04
Total AMERITAS LIFE INSURANCE CO (E-CHECK):
ARTISAN BEER COMPANY
10864
ARTISAN BEER COMPANY
3844815
THC
04/08/2026
816.00
816.00
04/16/2026
10864
ARTISAN BEER COMPANY
3846674
THC
04/15/2026
636.00
636.00
04/23/2026
10864
ARTISAN BEER COMPANY
3848632
THC
04/22/2026
128.00
128.00
04/23/2026
10864
ARTISAN BEER COMPANY
3850607
BEER
04/29/2026
355.70
355.70
04/30/2026
10864
ARTISAN BEER COMPANY
3850608
THC
04/29/2026
145.20
145.20
04/30/2026
10864
ARTISAN BEER COMPANY
3852692
THC
05/06/2026
378.00
378.00
05/08/2026
10864
ARTISAN BEER COMPANY
3853692
BEER
05/08/2026
272.00
272.00
05/12/2026
2,730.90
2,730.90
382.18
382.18
382.18
382.18
152.95
152.95
152.95
152.95
Total ARTISAN BEER COMPANY:
ARVIG
10974
ARVIG
3059394 APRIL
POLICE INTERNET - APRIL 2026
04/06/2026
Total ARVIG:
04/16/2026
AUTO VALUE
87362 AUTO VALUE
21252140
SHOP TOOLS
1
May 12, 2026 05:46PM
05/07/2026
Total AUTO VALUE:
05/12/2026
BELL BOY CORPORATION-1
1032 BELL BOY CORPORATION-1
0111044300
MIX
04/14/2026
26.40
26.40
04/16/2026
1032 BELL BOY CORPORATION-1
0111044300
SUPPLIES
04/14/2026
100.00
100.00
04/16/2026
1032 BELL BOY CORPORATION-1
0111044300
FRT
04/14/2026
3.59
3.59
04/16/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
1032 BELL BOY CORPORATION-1
0111044400
SUPPLIES
04/14/2026
101.00
101.00
04/16/2026
1032 BELL BOY CORPORATION-1
0111044400
FRT
04/14/2026
.46
.46
04/16/2026
1032 BELL BOY CORPORATION-1
0111114400
SUPPLIES
04/30/2026
173.75
173.75
05/08/2026
1032 BELL BOY CORPORATION-1
0211058000
WINE
04/14/2026
56.00
56.00
04/16/2026
1032 BELL BOY CORPORATION-1
0211058000
LIQUOR
04/14/2026
739.00
739.00
04/16/2026
1032 BELL BOY CORPORATION-1
0211058000
FRT
04/14/2026
14.85
14.85
04/16/2026
1032 BELL BOY CORPORATION-1
0211193500
LIQUOR
04/28/2026
603.00
603.00
04/30/2026
1032 BELL BOY CORPORATION-1
0211193500
WINE
04/28/2026
320.00
320.00
04/30/2026
1032 BELL BOY CORPORATION-1
0211193500
FRT
04/28/2026
16.50
16.50
04/30/2026
1032 BELL BOY CORPORATION-1
0300876600
THC
04/21/2026
236.00
236.00
04/23/2026
1032 BELL BOY CORPORATION-1
0300876600
FRT
04/21/2026
4.95
4.95
04/23/2026
1032 BELL BOY CORPORATION-1
0300917200
THC
04/28/2026
275.00
275.00
04/30/2026
1032 BELL BOY CORPORATION-1
0300917200
FRT
04/28/2026
6.60
6.60
04/30/2026
2,677.10
2,677.10
209.61
209.61
209.61
209.61
Total BELL BOY CORPORATION-1:
BERGLUND, BAUMGARTNER & GLASER, LLC
11919
BERGLUND, BAUMGARTNER &
APRIL 2026 IN
CODE ENFORCEMENT - 5450 E
2
May 12, 2026 05:46PM
05/08/2026
Total BERGLUND, BAUMGARTNER & GLASER, LLC:
05/12/2026
BERNICKS PEPSI
350 BERNICKS PEPSI
04/17/2026
POP/MIX
04/17/2026
24.74
24.74
04/23/2026
350 BERNICKS PEPSI
10478160
MIX
04/10/2026
38.40
38.40
04/16/2026
350 BERNICKS PEPSI
10478161
THC
04/10/2026
193.00
193.00
04/16/2026
350 BERNICKS PEPSI
10478162
BEER
04/10/2026
1,422.30
1,422.30
04/16/2026
350 BERNICKS PEPSI
10478162
NA BEER
04/10/2026
23.00
23.00
04/16/2026
350 BERNICKS PEPSI
10480829
THC
04/17/2026
342.50
342.50
04/23/2026
350 BERNICKS PEPSI
10480830
NA LIQUOR
04/17/2026
403.92
403.92
04/23/2026
350 BERNICKS PEPSI
10480831
NA BEER
04/17/2026
29.00
29.00
04/23/2026
350 BERNICKS PEPSI
10480831
BEER
04/17/2026
3,206.75
3,206.75
04/23/2026
350 BERNICKS PEPSI
10480832
NA BEER
04/17/2026
25.20
25.20
04/23/2026
350 BERNICKS PEPSI
10483416
MIX
04/24/2026
89.44
89.44
04/30/2026
350 BERNICKS PEPSI
10483417
THC
04/24/2026
255.92
255.92
04/30/2026
350 BERNICKS PEPSI
10483418
BEER
04/27/2026
2,486.85
2,486.85
04/30/2026
350 BERNICKS PEPSI
10483418
NA BEER
04/27/2026
128.00
128.00
04/30/2026
350 BERNICKS PEPSI
10486287
MIX
05/01/2026
57.09
57.09
05/08/2026
350 BERNICKS PEPSI
10486288
THC
05/01/2026
263.34
263.34
05/08/2026
350 BERNICKS PEPSI
10486289
BEER
05/01/2026
1,636.85
1,636.85
05/08/2026
350 BERNICKS PEPSI
10486290
BEER
05/01/2026
33.61-
350 BERNICKS PEPSI
10489287
MIX
05/08/2026
50.03
50.03
05/12/2026
350 BERNICKS PEPSI
10489288
THC
05/08/2026
350.50
350.50
05/12/2026
350 BERNICKS PEPSI
10489289
BEER
05/08/2026
3,140.90
3,140.90
05/12/2026
350 BERNICKS PEPSI
10489289
NA BEER
05/08/2026
83.70
83.70
05/12/2026
350 BERNICKS PEPSI
10489290
BEER
05/08/2026
90.83-
90.83- 05/12/2026
Total BERNICKS PEPSI:
33.61- 05/08/2026
14,126.99
14,126.99
BIG LAKE CENTER OWNERS ASSOC
10509
BIG LAKE CENTER OWNERS A
APRIL 2026 EX LIGHTS
04/17/2026
41.63
41.63
04/23/2026
10509
BIG LAKE CENTER OWNERS A
APRIL 2026 EX WATER
04/17/2026
13.12
13.12
04/23/2026
10509
BIG LAKE CENTER OWNERS A
APRIL 2026 EX RESERVE
04/17/2026
639.96
639.96
04/23/2026
10509
BIG LAKE CENTER OWNERS A
APRIL 2026 EX LAWN
04/17/2026
39.37
39.37
04/23/2026
10509
BIG LAKE CENTER OWNERS A
APRIL 2026 EX SNOW
04/17/2026
693.75
693.75
04/23/2026
10509
BIG LAKE CENTER OWNERS A
APRIL 2026 EX P O BOX
04/17/2026
1.67
1.67
04/23/2026
10509
BIG LAKE CENTER OWNERS A
APRIL 2026 EX INSURANCE
04/17/2026
737.11
737.11
04/23/2026
10509
BIG LAKE CENTER OWNERS A
APRIL 2026 EX SPRINKLER
04/17/2026
78.74
78.74
04/23/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
11.56
11.56
04/23/2026
2,256.91
2,256.91
Invoice Amount
10509
BIG LAKE CENTER OWNERS A
APRIL 2026 EX MISC
04/17/2026
Total BIG LAKE CENTER OWNERS ASSOC:
BIG LAKE CHAMBER OF COMMERCE
4252 BIG LAKE CHAMBER OF COMM
4572
APRIL 2026 CHAMBER MEETIN
04/08/2026
25.00
25.00
05/08/2026
4252 BIG LAKE CHAMBER OF COMM
4585
APRIL 2026 CHAMBER MEETIN
04/16/2026
25.00
25.00
05/08/2026
50.00
50.00
75.00
75.00
75.00
75.00
Total BIG LAKE CHAMBER OF COMMERCE:
BIG LAKE COMMUNITY EDUCATION
50 BIG LAKE COMMUNITY EDUCA
FALL 2026 AD
FARMERS MARKET ADD FALL 2
04/27/2026
Total BIG LAKE COMMUNITY EDUCATION:
04/30/2026
BOLTON & MENK INC
10400
BOLTON & MENK INC
0392861
2025 STREET PROJECT ENGIN
04/21/2026
148.00
148.00
04/30/2026
10400
BOLTON & MENK INC
0392862
CEDA SKATE PARK MAPS
04/21/2026
1,272.50
1,272.50
04/30/2026
10400
BOLTON & MENK INC
0392862
MN AVE/SAP/IP
04/21/2026
2,829.00
2,829.00
04/30/2026
10400
BOLTON & MENK INC
0392863
MN AVE DESIGN - MARCH ENGI
04/21/2026
13,013.50
13,013.50
04/30/2026
17,263.00
17,263.00
200.00
200.00
200.00
200.00
4,502.00
4,502.00
4,502.00
4,502.00
Total BOLTON & MENK INC:
BRATZEL, IRA
10939
BRATZEL, IRA
FARMERS MK
FARMERS MKT MUSIC 4.18.26
04/13/2026
Total BRATZEL, IRA:
04/16/2026
BRAUN INTERTEC CORPORATION
168 BRAUN INTERTEC CORPORATI
IN1012261
421 FOLEY PHASE II ESA FEB-
3
May 12, 2026 05:46PM
04/23/2026
Total BRAUN INTERTEC CORPORATION:
04/30/2026
BREAKTHRU BEVERAGE
10671
BREAKTHRU BEVERAGE
126488118
LIQUOR
04/10/2026
151.50
151.50
04/16/2026
10671
BREAKTHRU BEVERAGE
126489241
LIQUOR
04/10/2026
81.18
81.18
04/16/2026
10671
BREAKTHRU BEVERAGE
126489241
WINE
04/10/2026
440.00
440.00
04/16/2026
10671
BREAKTHRU BEVERAGE
126489241
FRT
04/10/2026
8.70
8.70
04/16/2026
10671
BREAKTHRU BEVERAGE
126513256
LIQUOR
04/13/2026
113.94
113.94
04/30/2026
10671
BREAKTHRU BEVERAGE
126513256
FRT
04/13/2026
.48
.48
04/30/2026
10671
BREAKTHRU BEVERAGE
126597882
WINE
04/17/2026
323.56
323.56
04/23/2026
10671
BREAKTHRU BEVERAGE
126597882
MIX
04/17/2026
24.00
24.00
04/23/2026
10671
BREAKTHRU BEVERAGE
126597882
LIQUOR
04/17/2026
3,929.63
3,929.63
04/23/2026
10671
BREAKTHRU BEVERAGE
126597882
FRT
04/17/2026
73.95
73.95
04/23/2026
10671
BREAKTHRU BEVERAGE
126698988
BEER
04/24/2026
292.50
292.50
04/30/2026
10671
BREAKTHRU BEVERAGE
126701091
LIQUOR
04/24/2026
211.68
211.68
04/30/2026
10671
BREAKTHRU BEVERAGE
126701091
WINE
04/24/2026
96.00
96.00
04/30/2026
10671
BREAKTHRU BEVERAGE
126701091
MIX
04/24/2026
104.00
104.00
04/30/2026
10671
BREAKTHRU BEVERAGE
126817324
LIQUOR
05/01/2026
151.50
151.50
05/08/2026
10671
BREAKTHRU BEVERAGE
126817509
LIQUOR
05/01/2026
4,417.00
4,417.00
05/08/2026
10671
BREAKTHRU BEVERAGE
126817509
WINE
05/01/2026
576.00
576.00
05/08/2026
10671
BREAKTHRU BEVERAGE
126817509
MIX
05/01/2026
202.41
202.41
05/08/2026
10671
BREAKTHRU BEVERAGE
126817509
FRT
05/01/2026
105.60
105.60
05/08/2026
10671
BREAKTHRU BEVERAGE
I26916273
BEER
05/08/2026
570.00
570.00
05/12/2026
10671
BREAKTHRU BEVERAGE
I26916719
LIQUOR
05/08/2026
1,899.20
1,899.20
05/12/2026
10671
BREAKTHRU BEVERAGE
I26916719
WINE
05/08/2026
160.00
160.00
05/12/2026
10671
BREAKTHRU BEVERAGE
I26916719
MIX
05/08/2026
116.10
116.10
05/12/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
30.45
30.45
05/12/2026
14,079.38
14,079.38
Invoice Amount
10671
BREAKTHRU BEVERAGE
I26916719
FRT
4
May 12, 2026 05:46PM
05/08/2026
Total BREAKTHRU BEVERAGE:
BRYAN ROCK PRODUCTS INC
11939
BRYAN ROCK PRODUCTS INC
73991
BALL FIELD LIME ROCK
05/01/2026
1,089.40
1,089.40
05/08/2026
11939
BRYAN ROCK PRODUCTS INC
74191
BALL FIELD LIME ROCK
04/30/2026
1,089.40
1,089.40
05/08/2026
11939
BRYAN ROCK PRODUCTS INC
CM73991
CREDIT INV #73991 - LIME ROC
05/01/2026
1,089.40-
1,089.40- 05/08/2026
1,089.40
1,089.40
Total BRYAN ROCK PRODUCTS INC:
C&L DISTRIBUTING COMPANY
550 C&L DISTRIBUTING COMPANY
2277785
FRT
04/08/2026
5.00
5.00
04/16/2026
550 C&L DISTRIBUTING COMPANY
2277785
THC
04/08/2026
276.44
276.44
04/16/2026
550 C&L DISTRIBUTING COMPANY
2277785
BEER
04/08/2026
9,375.15
9,375.15
04/16/2026
550 C&L DISTRIBUTING COMPANY
2277785
NA BEER
04/08/2026
276.75
276.75
04/16/2026
550 C&L DISTRIBUTING COMPANY
2277785
KEG DEPOSIT
04/08/2026
30.00
30.00
04/16/2026
550 C&L DISTRIBUTING COMPANY
2277798
LIQUOR
04/08/2026
2,427.40
2,427.40
04/16/2026
550 C&L DISTRIBUTING COMPANY
2279699
LIQUOR
04/10/2026
430.00
430.00
04/16/2026
550 C&L DISTRIBUTING COMPANY
2281292
BEER
04/15/2026
31.67-
31.67- 04/16/2026
550 C&L DISTRIBUTING COMPANY
2281293
BEER
04/15/2026
61.20
61.20
04/16/2026
550 C&L DISTRIBUTING COMPANY
2281294
THC
04/15/2026
507.36
507.36
04/16/2026
550 C&L DISTRIBUTING COMPANY
2281295
LIQUOR
04/15/2026
163.40
163.40
04/16/2026
550 C&L DISTRIBUTING COMPANY
2281296
MIX
04/15/2026
134.25
134.25
04/16/2026
550 C&L DISTRIBUTING COMPANY
2281589
LIQUOR
04/15/2026
683.07-
683.07- 04/16/2026
550 C&L DISTRIBUTING COMPANY
2281590
NA BEER
04/15/2026
13.28-
13.28- 04/16/2026
550 C&L DISTRIBUTING COMPANY
2281590
BEER
04/15/2026
1,058.54-
1,058.54- 04/16/2026
550 C&L DISTRIBUTING COMPANY
2281683
NA BEER
04/15/2026
26.95
26.95
04/16/2026
550 C&L DISTRIBUTING COMPANY
2281683
BEER
04/15/2026
283.30
283.30
04/16/2026
550 C&L DISTRIBUTING COMPANY
2285002
BEER
04/22/2026
89.60
89.60
04/23/2026
550 C&L DISTRIBUTING COMPANY
2285003
BEER
04/22/2026
133.20
133.20
04/23/2026
550 C&L DISTRIBUTING COMPANY
2285005
MIX
04/22/2026
70.00
70.00
04/23/2026
550 C&L DISTRIBUTING COMPANY
2285007
LIQUOR
04/22/2026
7,960.48
7,960.48
04/23/2026
550 C&L DISTRIBUTING COMPANY
2285008
FRT
04/22/2026
5.00
5.00
04/23/2026
550 C&L DISTRIBUTING COMPANY
2285008
BEER
04/22/2026
21,598.10
21,598.10
04/23/2026
550 C&L DISTRIBUTING COMPANY
2285008
NA BEER
04/22/2026
458.65
458.65
04/23/2026
550 C&L DISTRIBUTING COMPANY
2285008
THC
04/22/2026
75.48
75.48
04/23/2026
550 C&L DISTRIBUTING COMPANY
2285008
KEG DEPOSIT
04/22/2026
30.00
30.00
04/23/2026
550 C&L DISTRIBUTING COMPANY
2285008
KEG DEPOSIT
04/22/2026
30.00-
30.00- 04/23/2026
550 C&L DISTRIBUTING COMPANY
2288636
BEER
04/29/2026
29.66-
29.66- 04/30/2026
550 C&L DISTRIBUTING COMPANY
2288686
BEER
04/29/2026
165.60
165.60
04/30/2026
550 C&L DISTRIBUTING COMPANY
2288687
LIQUOR
04/29/2026
93.90
93.90
04/30/2026
550 C&L DISTRIBUTING COMPANY
2288688
FRT
04/29/2026
5.00
5.00
04/30/2026
550 C&L DISTRIBUTING COMPANY
2288688
THC
04/29/2026
200.96
200.96
04/30/2026
550 C&L DISTRIBUTING COMPANY
2288688
KEG DEPOSIT
04/29/2026
30.00
30.00
04/30/2026
550 C&L DISTRIBUTING COMPANY
2288688
BEER
04/29/2026
10,578.15
10,578.15
04/30/2026
550 C&L DISTRIBUTING COMPANY
2292527
BEER
05/06/2026
10.20
10.20
05/08/2026
550 C&L DISTRIBUTING COMPANY
2292530
LIQUOR
05/06/2026
1,734.28
1,734.28
05/08/2026
550 C&L DISTRIBUTING COMPANY
2292531
THC
05/06/2026
450.96
450.96
05/08/2026
550 C&L DISTRIBUTING COMPANY
2292531
NA BEER
05/06/2026
91.00
91.00
05/08/2026
550 C&L DISTRIBUTING COMPANY
2292531
BEER
05/06/2026
11,396.47
11,396.47
05/08/2026
550 C&L DISTRIBUTING COMPANY
2292531
FRT
05/06/2026
5.00
5.00
05/08/2026
550 C&L DISTRIBUTING COMPANY
229529
MIX
05/06/2026
38.25
38.25
05/08/2026
550 C&L DISTRIBUTING COMPANY
3641002406
BEER
04/08/2026
28.55-
28.55- 04/16/2026
550 C&L DISTRIBUTING COMPANY
3641002413
BEER
04/15/2026
18.60-
18.60- 04/16/2026
550 C&L DISTRIBUTING COMPANY
3641002413
KEG DEPOSIT
04/15/2026
30.00-
30.00- 04/16/2026
550 C&L DISTRIBUTING COMPANY
3641002425
LIQUOR
04/22/2026
129.35-
129.35- 04/23/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
550 C&L DISTRIBUTING COMPANY
3641002426
KEG DEPOSIT
04/22/2026
30.00-
30.00- 04/23/2026
550 C&L DISTRIBUTING COMPANY
3641002438
BEER
04/29/2026
685.90
685.90
550 C&L DISTRIBUTING COMPANY
3641002449
BEER
05/06/2026
19.17-
19.17- 05/08/2026
550 C&L DISTRIBUTING COMPANY
3641002449
LIQUOR
05/06/2026
52.50-
52.50- 05/08/2026
550 C&L DISTRIBUTING COMPANY
CM2281293
BEER
04/15/2026
61.20-
61.20- 04/16/2026
550 C&L DISTRIBUTING COMPANY
CM2285002
BEER
04/22/2026
89.60-
89.60- 04/23/2026
550 C&L DISTRIBUTING COMPANY
CM2285003
BEER
04/22/2026
133.20-
133.20- 04/23/2026
550 C&L DISTRIBUTING COMPANY
CM2288686
BEER
04/29/2026
165.60-
165.60- 04/30/2026
Total C&L DISTRIBUTING COMPANY:
67,299.39
67,299.39
04/30/2026
CAMPBELL KNUTSON PROFESSIONAL
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
PLANNING LEGAL - ANNEXATIO
04/30/2026
2,394.00
2,394.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
ADM LEGAL CMAR
04/30/2026
54.00
54.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
ADM LEGAL GENERAL
04/30/2026
614.30
614.30
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
ADM LEGAL PERSONNEL
04/30/2026
720.00
720.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
ADM LEGAL REVISE LEGAL SE
04/30/2026
104.50
104.50
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
ADM LEGAL DEFERRED ASSES
04/30/2026
378.00
378.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
BLEDA LEGAL - PIZZA FACTOR
04/30/2026
1,551.00
1,551.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
ENGINEER LEGAL
04/30/2026
306.00
306.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
POLICE ERU AGREEMENT
04/30/2026
306.00
306.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
POLICE LEGAL
04/30/2026
360.00
360.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
BIG LAKE CAR CONDOS II - BE
04/30/2026
630.00
630.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
WATER BANKRUPTCY
04/30/2026
756.00
756.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
BLEDA LEGAL - PRIVATE DEVEL
04/30/2026
72.00
72.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
APRIL 2026 IN
LIQUOR STORE SUBPOENA
04/30/2026
414.00
414.00
05/08/2026
994 CAMPBELL KNUTSON PROFES
MARCH 2026 I
PLANNING LEGAL - ANNEXATIO
03/31/2026
1,764.00
1,764.00
04/16/2026
994 CAMPBELL KNUTSON PROFES
MARCH 2026 I
ADMIN LEGAL CMAR
03/31/2026
108.00
108.00
04/16/2026
994 CAMPBELL KNUTSON PROFES
MARCH 2026 I
ADM LEGAL GENERAL
03/31/2026
648.00
648.00
04/16/2026
994 CAMPBELL KNUTSON PROFES
MARCH 2026 I
ADM LEGAL - DEFERRED ASSE
03/31/2026
864.00
864.00
04/16/2026
994 CAMPBELL KNUTSON PROFES
MARCH 2026 I
BLEDA LEGAL - PIZZA FACTOR
03/31/2026
415.00
415.00
04/16/2026
994 CAMPBELL KNUTSON PROFES
MARCH 2026 I
POLICE LEGAL
03/31/2026
468.00
468.00
04/16/2026
12,926.80
12,926.80
180.00
180.00
180.00
180.00
Total CAMPBELL KNUTSON PROFESSIONAL:
CANNON RIVER WINERY
10899
CANNON RIVER WINERY
200604
WINE
5
May 12, 2026 05:46PM
05/07/2026
Total CANNON RIVER WINERY:
05/12/2026
CENTERPOINT ENERGY-HOUSTON, TX
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
160 LAKE ST - CITY HALL
04/30/2026
412.20
412.20
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
160 LAKE ST - CITY HALL
04/30/2026
344.68
344.68
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
790 MN AVE - POLICE/LIBRARY
04/30/2026
53.59
53.59
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
790 MN AVE - POLICE/LIBRARY
04/30/2026
102.33
102.33
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
790 MN AVE - POLICE/LIBRARY
04/30/2026
198.74
198.74
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
50 198TH AVE - PW SHED
04/30/2026
44.00
44.00
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
80 198TH AVE NW PW SHED
04/30/2026
86.23
86.23
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
18041 198TH - PW FACILITY
04/30/2026
1,540.46
1,540.46
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
4430 PINTAIL PUMP HOUSE
04/30/2026
42.39
42.39
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
6122739-3 WTP
04/30/2026
1,185.13
1,185.13
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
501 MN AVE WELL 2
04/30/2026
23.63
23.63
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
301 MN AVE - WELL 1
04/30/2026
24.74
24.74
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
621 ROSE DRIVE - (OLD JERKY)
04/30/2026
204.79
204.79
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
617 ROSE DR - LIQ STORE
04/30/2026
42.36
42.36
05/08/2026
10551
CENTERPOINT ENERGY-HOUS
APRIL 2026 IN
160 LAKE ST - OLD SCHOOL BL
04/30/2026
227.28
227.28
05/08/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total CENTERPOINT ENERGY-HOUSTON, TX:
4,532.55
4,532.55
CHARTER COMMUNICATIONS
10418
CHARTER COMMUNICATIONS
099338901040
MARCH 2026 POLICE DEPT TV
04/01/2026
40.24
40.24
04/23/2026
10418
CHARTER COMMUNICATIONS
122210701050
MAY 2026 CITY HALL FIBER
05/01/2026
775.00
775.00
05/12/2026
10418
CHARTER COMMUNICATIONS
122210701050
MAY 2026 LIQUOR STORE FIBE
05/01/2026
389.00
389.00
05/12/2026
10418
CHARTER COMMUNICATIONS
122210701050
MAY 2026 CITY HALL RING CEN
05/01/2026
662.47
662.47
05/12/2026
10418
CHARTER COMMUNICATIONS
122210701050
MAY 2026 POLICE DEPT RING C
05/01/2026
301.14
301.14
05/12/2026
10418
CHARTER COMMUNICATIONS
122210701050
MAY 2026 PW RING CENTRAL
05/01/2026
176.77
176.77
05/12/2026
10418
CHARTER COMMUNICATIONS
122210701050
MAY 2026 LIQUOR STORE RING
05/01/2026
133.83
133.83
05/12/2026
10418
CHARTER COMMUNICATIONS
175326601042
PW INTERNET
04/21/2026
222.03
222.03
04/30/2026
10418
CHARTER COMMUNICATIONS
175327801040
CITY HALL DIGITAL - APRIL 2026
04/07/2026
77.77
77.77
04/16/2026
10418
CHARTER COMMUNICATIONS
175327901041
APRIL 2026 CITY HALL FAX
04/14/2026
120.37
120.37
04/23/2026
10418
CHARTER COMMUNICATIONS
175328001040
WTP INTERNET - APRIL 2026
04/07/2026
259.55
259.55
04/16/2026
10418
CHARTER COMMUNICATIONS
175329501050
LAKE LIQUOR APRIL 2026
05/01/2026
300.89
300.89
05/12/2026
10418
CHARTER COMMUNICATIONS
175329601041
LAKESIDE PARK WIFI APRIL 202
04/14/2026
149.99
149.99
04/30/2026
3,609.05
3,609.05
Total CHARTER COMMUNICATIONS:
CHASE PAYMENTECH (E-CHECKS)
11863
CHASE PAYMENTECH (E-CHEC
BU #1334527
BANK FEES APRIL 2026
04/30/2026
155.80
155.80
05/08/2026
11863
CHASE PAYMENTECH (E-CHEC
BU #1334527
WATER FUND BANK FEES APRI
04/30/2026
701.07
701.07
05/08/2026
11863
CHASE PAYMENTECH (E-CHEC
BU #1334527
SEWER FUND BANK APRIL 202
04/30/2026
701.07
701.07
05/08/2026
11863
CHASE PAYMENTECH (E-CHEC
BU #1334528
BANK FEES APRIL 2026
04/30/2026
33.34
33.34
05/08/2026
11863
CHASE PAYMENTECH (E-CHEC
BU #1334528
WATER FUND BANK FEES APRI
04/30/2026
150.06
150.06
05/08/2026
11863
CHASE PAYMENTECH (E-CHEC
BU #1334528
SEWER FUND BANK APRIL 202
04/30/2026
150.06
150.06
05/08/2026
1,891.40
1,891.40
Total CHASE PAYMENTECH (E-CHECKS):
CINTAS
3860 CINTAS
4265741193
LIQUOR CLEANING - APRIL 13,
04/13/2026
82.27
82.27
04/16/2026
3860 CINTAS
4266542105
LIQUOR CLEANING - APRIL 20,
04/20/2026
82.27
82.27
04/23/2026
3860 CINTAS
4267274808
LIQUOR CLEANING - APRIL 27,
04/27/2026
82.27
82.27
04/30/2026
3860 CINTAS
4268007154
LIQUOR CLEANING - MAY 4, 202
05/04/2026
82.27
82.27
05/08/2026
3860 CINTAS
4268778898
LIQUOR CLEANING - MAY 11, 20
05/11/2026
82.27
82.27
05/12/2026
3860 CINTAS
STATEMENT D PUBLIC WORKS UNIFORMS
03/31/2026
168.30
168.30
04/16/2026
3860 CINTAS
STATEMENT D PUBLIC WORKS UNIFORMS
03/31/2026
132.24
132.24
04/16/2026
3860 CINTAS
STATEMENT D PUBLIC WORKS UNIFORMS
03/31/2026
102.18
102.18
04/16/2026
3860 CINTAS
STATEMENT D PUBLIC WORKS UNIFORMS
03/31/2026
132.24
132.24
04/16/2026
3860 CINTAS
STATEMENT D PUBLIC WORKS UNIFORMS
03/31/2026
66.12
66.12
04/16/2026
3860 CINTAS
STMT DATE 4.
PUBLIC WORKS UNIFORMS
04/30/2026
169.70
169.70
05/12/2026
3860 CINTAS
STMT DATE 4.
PUBLIC WORKS UNIFORMS
04/30/2026
66.67
66.67
05/12/2026
3860 CINTAS
STMT DATE 4.
PUBLIC WORKS UNIFORMS
04/30/2026
133.34
133.34
05/12/2026
3860 CINTAS
STMT DATE 4.
PUBLIC WORKS UNIFORMS
04/30/2026
103.03
103.03
05/12/2026
3860 CINTAS
STMT DATE 4.
PUBLIC WORKS UNIFORMS
04/30/2026
133.34
133.34
05/12/2026
1,618.51
1,618.51
49.00
49.00
49.00
49.00
Total CINTAS:
CITY HIVE, INC. (E-CHECK)
11899
CITY HIVE, INC. (E-CHECK)
APRIL 2026 O
CITY HIVE ONLINE APRIL 2026
6
May 12, 2026 05:46PM
04/30/2026
Total CITY HIVE, INC. (E-CHECK):
05/08/2026
CITY OF BIG LAKE
10929
CITY OF BIG LAKE
MARCH 2026
04-00056020-00-9 CITY HALL
03/31/2026
262.17
262.17
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00041660-00-5 LIBRARY/POL
03/31/2026
577.05
577.05
04/23/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
10929
CITY OF BIG LAKE
MARCH 2026
04-00056090-00-0 PW BUILDING
03/31/2026
370.20
370.20
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00000161-00-0 PW BUILDING
03/31/2026
43.74
43.74
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00000001-00-5 19255 ENGLE
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00000011-00-8 20480 NEDD S
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00056050-00-8 LAKESIDE PA
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00056070-00-4 LAKESIDE PA
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00057240-00-8 HUDSON WO
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00057360-00-1 SHORES OF L
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00057370-00-4 WRIGHTS CR
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00057380-00-7 HIGHLINE PA
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00057640-00-6 MITCHELL FA
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00057760-00-9 POWELL PAR
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00057770-00-2 LAKESIDE PA
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00057780-00-5 LAKERIDGE P
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00071260-00-6 PARKWAY IR
03/31/2026
18.25
18.25
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00071270-00-9 BLUFF PARK
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00072850-00-4 JEFFERSON
03/31/2026
40.42
40.42
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-0001490-00 160 LAKE ST N -
03/31/2026
674.94
674.94
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00015750-00 421 FOLEY
03/31/2026
75.81
75.81
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00056140-00-2 LAKE LIQUOR
03/31/2026
82.49
82.49
04/23/2026
10929
CITY OF BIG LAKE
MARCH 2026
04-00072050-00 616 ROSE DR (
03/31/2026
45.35
45.35
04/23/2026
2,715.88
2,715.88
3,622.96
3,622.96
3,622.96
3,622.96
Total CITY OF BIG LAKE:
CIVICPLUS LLC
10938
CIVICPLUS LLC
360405
MASS NOTIFICATION - WEATHE
04/19/2026
Total CIVICPLUS LLC:
04/23/2026
CLEARWAY COMMUNITY SOLAR LLC
11022
CLEARWAY COMMUNITY SOLA
CIOBGLK-1260 10 LAKE ST ST LIGHTS
02/28/2026
225.83
225.83
04/23/2026
11022
CLEARWAY COMMUNITY SOLA
CIOBGLK-1260 160 LAKE ST N SKATING RINK
02/28/2026
265.20
265.20
04/23/2026
11022
CLEARWAY COMMUNITY SOLA
CIOBGLK-1260 256 CRESCENT ST LIFT
02/28/2026
208.67
208.67
04/23/2026
11022
CLEARWAY COMMUNITY SOLA
CIOBGLK-1260 514 FOREST RD PARK
02/28/2026
15.24
15.24
04/23/2026
11022
CLEARWAY COMMUNITY SOLA
CIOBGLK-1260 10 LAKE ST ST LIGHTS
02/28/2026
79.11
79.11
04/23/2026
11022
CLEARWAY COMMUNITY SOLA
CIOBGLK-1260 160 LAKE ST NO STREET LIGHT
02/28/2026
16.86
16.86
04/23/2026
11022
CLEARWAY COMMUNITY SOLA
CIOBGLK-1260 18889 COUNTY ROAD 68
02/28/2026
1,395.95
1,395.95
04/23/2026
11022
CLEARWAY COMMUNITY SOLA
CIOBGLK-1260 160 LAKE ST CITY HALL
02/28/2026
1,418.55
1,418.55
04/23/2026
11022
CLEARWAY COMMUNITY SOLA
CIOBGLK-1260 19173 COUNTY RD 68 SEWER
02/28/2026
54.94
54.94
04/23/2026
11022
CLEARWAY COMMUNITY SOLA
CIOBGLK-1260 615 ROSE DR LIQUOR STORE
02/28/2026
1,555.13
1,555.13
04/23/2026
5,235.48
5,235.48
Total CLEARWAY COMMUNITY SOLAR LLC:
CM2 SUPPLY
4200 CM2 SUPPLY
0001190719
WELDING SUPPLIES
04/07/2026
112.88
112.88
04/16/2026
4200 CM2 SUPPLY
0001214724
WELDING SUPPLIES
05/05/2026
113.88
113.88
05/08/2026
226.76
226.76
170.32
170.32
170.32
170.32
1,716.00
1,716.00
Total CM2 SUPPLY:
COLONIAL LIFE (E-CHECKS)
10885
COLONIAL LIFE (E-CHECKS)
437740404086
COLONIAL LIFE APRIL 2026
04/08/2026
Total COLONIAL LIFE (E-CHECKS):
04/29/2026
CONFITREK INC.
11909
CONFITREK INC.
1369
POLICE TRAINING SOFTWARE -
7
May 12, 2026 05:46PM
04/30/2026
05/08/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total CONFITREK INC.:
1,716.00
1,716.00
CONNEXUS ENERGY
3300 CONNEXUS ENERGY
390212-30162
18999 CTY RD 14 BIOSOLIDS
04/29/2026
7,171.22
7,171.22
05/08/2026
3300 CONNEXUS ENERGY
390212-30695
390212-177743 POLICE/LIBRAR
03/31/2026
354.44
354.44
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-299627 POLICE/LIBRAR
03/31/2026
58.65
58.65
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-299628 POLICE/LIBRAR
03/31/2026
715.11
715.11
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-242533 PW SHED 80 CT
03/31/2026
36.64
36.64
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-255998 PW FACILITY
03/31/2026
996.74
996.74
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-273493 COMPOST GATE
03/31/2026
20.37
20.37
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-276741 603 MN AVE FLA
03/31/2026
16.77
16.77
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-263543 STREET LIGHTS
03/31/2026
868.27
868.27
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-271778 HWY 10 TRAFFI
03/31/2026
84.60
84.60
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-169796 STREET LIGHTS
03/31/2026
41.66
41.66
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-170373 STREET LIGHTS
03/31/2026
177.09
177.09
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-173195 STREET LIGHTS
03/31/2026
934.98
934.98
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-173196 STREET LIGHTS
03/31/2026
2,381.85
2,381.85
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-295439 LAKESIDE PARK
03/31/2026
299.71
299.71
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-314518 EAGLE LAKE RD
03/31/2026
42.91
42.91
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-310963 NEDD STREET I
03/31/2026
5.80
5.80
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-296197 LAKESIDE PARK
03/31/2026
39.18
39.18
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-257084 LAKESIDE PARK
03/31/2026
16.50
16.50
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-257788 SHORES OF LA
03/31/2026
16.50
16.50
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-244196 MITCHELL FARM
03/31/2026
16.50
16.50
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-245749 POWELL PARK I
03/31/2026
5.40
5.40
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-241825 LAKESIDE PARK
03/31/2026
16.50
16.50
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-293685 HIGLINE PARK I
03/31/2026
16.50
16.50
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-293811 HUDSON WOOD
03/31/2026
16.50
16.50
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-282970 BLUFF PARK (20
03/31/2026
17.71
17.71
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-177857 RIVER OAKS PA
03/31/2026
7.98
7.98
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-278685 LAKESIDE PARK
03/31/2026
21.30
21.30
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-282338 WTP & WELL #6
03/31/2026
3,229.39
3,229.39
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-264583 WATER TOWER
03/31/2026
88.00
88.00
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-262286 WELL #5
03/31/2026
759.34
759.34
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-173421 WELL #4
03/31/2026
2,168.21
2,168.21
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-177822 WELL #3
03/31/2026
407.10
407.10
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-299737 WELL #7
03/31/2026
1,203.21
1,203.21
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-292770 WATER TOWER
03/31/2026
387.08
387.08
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-177854 LIFT #1
03/31/2026
211.63
211.63
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-177855 LIFT #4
03/31/2026
37.84
37.84
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-245915 LIFT #7
03/31/2026
143.30
143.30
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-254731 LIFT #8
03/31/2026
129.69
129.69
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-177934 WWTP
03/31/2026
3,249.00
3,249.00
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-239862 LIFT #6
03/31/2026
43.31
43.31
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-282894 LIFT #9
03/31/2026
120.01
120.01
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-287484 LIFT #11
03/31/2026
137.07
137.07
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-287485 LIFT #10
03/31/2026
257.78
257.78
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-290396 LIFT #12
03/31/2026
163.32
163.32
04/23/2026
3300 CONNEXUS ENERGY
390212-30695
390212-290722 PACIFIC ST LIFT
03/31/2026
86.38
86.38
04/23/2026
27,219.04
27,219.04
62.00
62.00
Total CONNEXUS ENERGY:
CONSTANT CONTACT (E-CHECKS)
11075
CONSTANT CONTACT (E-CHEC
MAY 2026
CONSTANT CONTACT - MAY 20
8
May 12, 2026 05:46PM
05/01/2026
05/08/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total CONSTANT CONTACT (E-CHECKS):
62.00
62.00
CORE & MAIN LP
10944
CORE & MAIN LP
INV0029363
WWTP CHEMICALS
04/22/2026
138.89
138.89
04/30/2026
10944
CORE & MAIN LP
J000015600
2026 ANNUAL SOFTWARE - DAT
04/15/2026
14,950.00
14,950.00
04/23/2026
10944
CORE & MAIN LP
V000031484
METER STOCK
04/07/2026
88.70
88.70
04/16/2026
10944
CORE & MAIN LP
V000032447
BLACKBIRD LAUNDRY WATER
04/13/2026
2,245.42
2,245.42
04/23/2026
17,423.01
17,423.01
250.00
250.00
250.00
250.00
325.00
325.00
325.00
325.00
Total CORE & MAIN LP:
COURT OF ADMINISTRATIVE HEARINGS
10533
COURT OF ADMINISTRATIVE H
KIFFMEYER A
KIFFMEYER ANNEXATION FEE
04/14/2026
Total COURT OF ADMINISTRATIVE HEARINGS:
04/20/2026
CREDO BRANDS
11928
CREDO BRANDS
1087
THC
9
May 12, 2026 05:46PM
05/08/2026
Total CREDO BRANDS:
05/12/2026
CRYSTAL SPRINGS ICE
10934
CRYSTAL SPRINGS ICE
02-603899
ICE
04/13/2026
340.32
340.32
04/16/2026
10934
CRYSTAL SPRINGS ICE
02-603899
FREIGHT
04/13/2026
4.00
4.00
04/16/2026
10934
CRYSTAL SPRINGS ICE
02-604012
ICE
04/29/2026
290.00
290.00
04/30/2026
10934
CRYSTAL SPRINGS ICE
02-604012
FREIGHT
04/29/2026
4.00
4.00
04/30/2026
10934
CRYSTAL SPRINGS ICE
02-604131
ICE
05/11/2026
355.36
355.36
05/12/2026
10934
CRYSTAL SPRINGS ICE
02-604131
FREIGHT
05/11/2026
4.00
4.00
05/12/2026
10934
CRYSTAL SPRINGS ICE
600351
ICE
04/29/2026
7.49
7.49
04/30/2026
1,005.17
1,005.17
Total CRYSTAL SPRINGS ICE:
CURBSIDE WASTE
11852
CURBSIDE WASTE
409292 MAY 2
160 LAKE ST
05/01/2026
523.84
523.84
04/30/2026
11852
CURBSIDE WASTE
409292 MAY 2
615 ROSE DR
05/01/2026
871.88
871.88
04/30/2026
11852
CURBSIDE WASTE
409292 MAY 2
790 MINNESOTA
05/01/2026
312.09
312.09
04/30/2026
11852
CURBSIDE WASTE
409292 MAY 2
18999 CTY RD 14
05/01/2026
44.51
44.51
04/30/2026
1,752.32
1,752.32
Total CURBSIDE WASTE:
DAHLHEIMER DISTRIBUTING CO
750 DAHLHEIMER DISTRIBUTING C
2121-00100
KEG DEPOSIT
04/07/2026
30.00-
750 DAHLHEIMER DISTRIBUTING C
2741195
LIQUOR
04/07/2026
1,064.60
1,064.60
30.00- 04/23/2026
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2741196
NA BEER
04/07/2026
242.60
242.60
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2741196
THC
04/07/2026
625.00
625.00
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2741196
MIX
04/07/2026
82.00
82.00
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2741196
KEG DEPOSIT
04/07/2026
30.00
30.00
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2741197
BEER
04/07/2026
13,584.42
13,584.42
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2741197
KEG DEPOSIT
04/07/2026
30.00
30.00
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2746892
LIQUOR
04/14/2026
953.80
953.80
04/16/2026
750 DAHLHEIMER DISTRIBUTING C
2746893
MIX
04/14/2026
144.00
144.00
04/16/2026
750 DAHLHEIMER DISTRIBUTING C
2746893
NA BEER
04/14/2026
123.15
123.15
04/16/2026
750 DAHLHEIMER DISTRIBUTING C
2746893
THC
04/14/2026
514.00
514.00
04/16/2026
750 DAHLHEIMER DISTRIBUTING C
2746893
NA LIQUOR
04/14/2026
104.91
104.91
04/16/2026
750 DAHLHEIMER DISTRIBUTING C
2746894
BEER
04/14/2026
16,953.05
16,953.05
04/16/2026
750 DAHLHEIMER DISTRIBUTING C
2746894
KEG DEPOSIT
04/14/2026
30.00-
30.00- 04/16/2026
750 DAHLHEIMER DISTRIBUTING C
2746894
KEG DEPOSIT
04/14/2026
30.00
30.00
04/16/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
750 DAHLHEIMER DISTRIBUTING C
2752925
NA BEER
04/21/2026
199.00
199.00
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2752925
THC
04/21/2026
1,092.00
1,092.00
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2753030
LIQUOR
04/21/2026
897.00
897.00
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2753031
BEER
04/21/2026
14,212.88
14,212.88
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2753031
KEG DEPOSIT
04/21/2026
60.00
60.00
04/23/2026
750 DAHLHEIMER DISTRIBUTING C
2757001
BEER
04/24/2026
301.00
301.00
04/30/2026
750 DAHLHEIMER DISTRIBUTING C
2757001
KEG DEPOSIT
04/24/2026
60.00
60.00
04/30/2026
750 DAHLHEIMER DISTRIBUTING C
2759268
NA BEER
04/28/2026
239.55
239.55
04/30/2026
750 DAHLHEIMER DISTRIBUTING C
2759268
THC
04/28/2026
570.00
570.00
04/30/2026
750 DAHLHEIMER DISTRIBUTING C
2759326
BEER
04/29/2026
18,460.14
18,460.14
04/30/2026
750 DAHLHEIMER DISTRIBUTING C
2759326
KEG DEPOSIT
04/29/2026
90.00-
750 DAHLHEIMER DISTRIBUTING C
2759327
LIQUOR
04/28/2026
2,426.80
2,426.80
04/30/2026
750 DAHLHEIMER DISTRIBUTING C
2765563
LIQUOR
05/05/2026
1,729.00
1,729.00
05/08/2026
750 DAHLHEIMER DISTRIBUTING C
2765564
THC
05/05/2026
884.00
884.00
05/08/2026
750 DAHLHEIMER DISTRIBUTING C
2765564
NA BEER
05/05/2026
180.00
180.00
05/08/2026
750 DAHLHEIMER DISTRIBUTING C
2765566
BEER
05/05/2026
23,865.30
23,865.30
05/08/2026
99,508.20
99,508.20
8,215.92
8,215.92
8,215.92
8,215.92
104.31
104.31
104.31
104.31
Total DAHLHEIMER DISTRIBUTING CO:
90.00- 04/30/2026
DAILEY DATA & ASSC (E-CHECKS)
11084
DAILEY DATA & ASSC (E-CHEC
APRIL 2026 N
LIQUOR STORE CC FEES - APR
04/30/2026
Total DAILEY DATA & ASSC (E-CHECKS):
05/08/2026
DAKOTA SUPPLY GROUP
10941
DAKOTA SUPPLY GROUP
S105617559.0
PARK IRRIGATION
04/24/2026
Total DAKOTA SUPPLY GROUP:
05/08/2026
DANGEROUS MAN BREWING COMPANYU
11890
DANGEROUS MAN BREWING C
IN-8727
BEER
05/06/2026
198.00
198.00
05/08/2026
11890
DANGEROUS MAN BREWING C
IN-8727
THC
05/06/2026
124.00
124.00
05/08/2026
322.00
322.00
7,055.96
7,055.96
7,055.96
7,055.96
Total DANGEROUS MAN BREWING COMPANYU:
DEANO'S COLLISION SPECIALISTS
10928
DEANO'S COLLISION SPECIALI
RO #69191
VEHICLE #426 REPAIRS
05/06/2026
Total DEANO'S COLLISION SPECIALISTS:
05/08/2026
DELTA DENTAL (E-CHECKS)
10436
DELTA DENTAL (E-CHECKS)
CNS00021370
DELTA DENTAL HANDELAND
05/01/2026
150.57
150.57
05/01/2026
10436
DELTA DENTAL (E-CHECKS)
CNS00021370
DELTA DENTAL ER PORTION
05/01/2026
3,582.08
3,582.08
05/01/2026
10436
DELTA DENTAL (E-CHECKS)
CNS00021370
EE NOT CHARGED FOR MAY
05/01/2026
150.57-
Total DELTA DENTAL (E-CHECKS):
3,582.08
150.57- 05/01/2026
3,582.08
EGAN
11927
EGAN
SVC00001553
WTP CONDENSER
04/21/2026
420.00
420.00
04/23/2026
11927
EGAN
SVC00001555
IN FLOOR HEAT
04/24/2026
2,353.20
2,353.20
04/30/2026
2,773.20
2,773.20
165.14
165.14
Total EGAN:
ELK RIVER WINLECTRIC CO
4847 ELK RIVER WINLECTRIC CO
429371 01
LIFT STATION #6
10
May 12, 2026 05:46PM
04/08/2026
04/23/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total ELK RIVER WINLECTRIC CO:
165.14
165.14
FELDEVERD, ALLEN
10980
FELDEVERD, ALLEN
APRIL 2026 FA
CC TOKENS
04/27/2026
5.00
5.00
04/30/2026
10980
FELDEVERD, ALLEN
APRIL 2026 FA
EBT TOKENS
04/27/2026
10.00
10.00
04/30/2026
10980
FELDEVERD, ALLEN
APRIL 2026 FA
PROMOTION TOKENS
04/27/2026
19.00
19.00
04/30/2026
34.00
34.00
Total FELDEVERD, ALLEN:
GLENBROOK BUILDING SUPPLY INC
11902
GLENBROOK BUILDING SUPPL
2604-683926
LIFT #6
04/09/2026
71.50
71.50
04/16/2026
11902
GLENBROOK BUILDING SUPPL
2604-685497
CONCRETE FOR PLAYGROUND
04/30/2026
40.94
40.94
05/08/2026
112.44
112.44
Total GLENBROOK BUILDING SUPPLY INC:
GOPHER STATE ONE CALL
5202 GOPHER STATE ONE CALL
6040224
WATER LOCATES
04/30/2026
140.40
140.40
05/08/2026
5202 GOPHER STATE ONE CALL
6040224
SEWER LOCATES
04/30/2026
140.40
140.40
05/08/2026
280.80
280.80
59.08
59.08
59.08
59.08
Total GOPHER STATE ONE CALL:
GRAINGER
10389
GRAINGER
9866480842
FIRE HOSE NOZEL FOR WASHI
11
May 12, 2026 05:46PM
04/03/2026
Total GRAINGER:
04/16/2026
GRANITE CITY JOBBING
5213 GRANITE CITY JOBBING
517508
CIGARETTES
04/08/2026
2,097.44
2,097.44
04/16/2026
5213 GRANITE CITY JOBBING
517508
CIGAR
04/08/2026
935.08
935.08
04/16/2026
5213 GRANITE CITY JOBBING
517508
SUPPLIES
04/08/2026
17.25
17.25
04/16/2026
5213 GRANITE CITY JOBBING
517508
FREIGHT
04/08/2026
10.00
10.00
04/16/2026
5213 GRANITE CITY JOBBING
520111
CIGARETTES
04/22/2026
834.30
834.30
04/23/2026
5213 GRANITE CITY JOBBING
520111
CIGARS
04/22/2026
331.48
331.48
04/23/2026
5213 GRANITE CITY JOBBING
520111
MIX
04/22/2026
54.30
54.30
04/23/2026
5213 GRANITE CITY JOBBING
520111
SUPPLIES
04/22/2026
63.67
63.67
04/23/2026
5213 GRANITE CITY JOBBING
520111
FREIGHT
04/22/2026
10.00
10.00
04/23/2026
5213 GRANITE CITY JOBBING
522906
CIGARETTES
05/06/2026
2,112.85
2,112.85
05/12/2026
5213 GRANITE CITY JOBBING
522906
CIGAR
05/06/2026
648.03
648.03
05/12/2026
5213 GRANITE CITY JOBBING
522906
SUPPLIES
05/06/2026
17.25
17.25
05/12/2026
5213 GRANITE CITY JOBBING
522906
MIX
05/06/2026
54.30
54.30
05/12/2026
5213 GRANITE CITY JOBBING
522906
FRT
05/06/2026
10.00
10.00
05/12/2026
5213 GRANITE CITY JOBBING
523234
MIX
05/06/2026
13.85
13.85
05/12/2026
7,209.80
7,209.80
Total GRANITE CITY JOBBING:
GUARDIAN FLEET SAFETY
11023
GUARDIAN FLEET SAFETY
304734
2026 FORD F350 4X4 GRASS RI
04/09/2026
9,900.35
9,900.35
05/08/2026
11023
GUARDIAN FLEET SAFETY
304734
2026 FORD F350 4X4 GRASS RI
04/09/2026
9,900.36
9,900.36
05/08/2026
19,800.71
19,800.71
Total GUARDIAN FLEET SAFETY:
HACH COMPANY
5245 HACH COMPANY
14946262
2026 PHOSPHAX & SOLITAX MA
04/04/2026
15,248.40
15,248.40
04/23/2026
5245 HACH COMPANY
14972059
CHEMICALS
04/23/2026
507.35
507.35
05/08/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total HACH COMPANY:
15,755.75
15,755.75
HARMS, LACY
11904
HARMS, LACY
APRIL 2026 FA
EBT TOKENS
04/27/2026
3.00
3.00
04/30/2026
11904
HARMS, LACY
APRIL 2026 FA
PROMOTION TOKENS
04/27/2026
3.00
3.00
04/30/2026
6.00
6.00
Total HARMS, LACY:
HAWKINS INC-1
10520
HAWKINS INC-1
7388034
WTP CHEMICALS
04/07/2026
5,980.24
5,980.24
04/16/2026
10520
HAWKINS INC-1
7409987
WATER CHEMICALS
04/28/2026
1,286.39
1,286.39
05/08/2026
10520
HAWKINS INC-1
7409988
WWTP CHEMICALS
04/28/2026
12,553.00
12,553.00
05/08/2026
19,819.63
19,819.63
Total HAWKINS INC-1:
HEALTH PARTNERS (E-CHECKS)
10437
HEALTH PARTNERS (E-CHECK
051338411679
HEALTH INS D HANDELAND
05/01/2026
2,473.40
2,473.40
05/01/2026
10437
HEALTH PARTNERS (E-CHECK
051338411679
HEALTH INS SCHARF
05/01/2026
1,281.75
1,281.75
05/01/2026
10437
HEALTH PARTNERS (E-CHECK
051338411679
HEALTH INS D SHERBURNE
05/01/2026
938.17
938.17
05/01/2026
10437
HEALTH PARTNERS (E-CHECK
051338411679
EE NOT ON BILL - HARRIS MAY
05/01/2026
1,557.41-
1,557.41- 05/01/2026
10437
HEALTH PARTNERS (E-CHECK
051338411679
HEALTH INS ER PORTION
05/01/2026
39,049.09
39,049.09
05/01/2026
10437
HEALTH PARTNERS (E-CHECK
051338411679
HEALTH INS EE PORTION
05/01/2026
6,157.85
6,157.85
05/01/2026
48,342.85
48,342.85
Total HEALTH PARTNERS (E-CHECKS):
HERITAGE LANDSCAPE SUPPLY GROUP, INC.
11852
HERITAGE LANDSCAPE SUPPL
0026225980-0
PARK IRRIGATION
04/15/2026
1,488.67
1,488.67
04/30/2026
11852
HERITAGE LANDSCAPE SUPPL
0026225980-0
IRRIGATION SUPPLIES
04/21/2026
24.92
24.92
04/30/2026
1,513.59
1,513.59
Total HERITAGE LANDSCAPE SUPPLY GROUP, INC.:
HIPERLINE
11889
HIPERLINE
1603
MANHOLE 60 RESTORATION
04/20/2026
4,997.80
4,997.80
04/23/2026
11889
HIPERLINE
1604
MANHOLE 59 RESTORATION
04/20/2026
4,592.50
4,592.50
04/23/2026
11889
HIPERLINE
1605
MANHOLE 58 REPAIRS
04/20/2026
6,397.90
6,397.90
04/23/2026
11889
HIPERLINE
1606
MANHOLE 12 RESTORATION
04/20/2026
10,556.20
10,556.20
04/23/2026
11889
HIPERLINE
1607
MANHOLE 13 RESTORATION
04/20/2026
12,475.70
12,475.70
04/23/2026
11889
HIPERLINE
1608
MANHOLE 68 RESTORATION
04/20/2026
7,630.10
7,630.10
04/23/2026
46,650.20
46,650.20
Total HIPERLINE:
INSPECTRON INC
10709
INSPECTRON INC
1804
MARCH 2026 BUILDING CONSU
04/09/2026
9,500.00
9,500.00
04/16/2026
10709
INSPECTRON INC
1839
APRIL 2026 BUILDING CONSULT
04/30/2026
9,500.00
9,500.00
05/08/2026
19,000.00
19,000.00
3,074.73
3,074.73
3,074.73
3,074.73
Total INSPECTRON INC:
INVOICE CLOUD INC (E-CHECKS)
11858
INVOICE CLOUD INC (E-CHECK
2466-2026_4
INVOICE CLOUD FEES - APRIL
12
May 12, 2026 05:46PM
04/30/2026
Total INVOICE CLOUD INC (E-CHECKS):
05/08/2026
IUOE LOCAL #49
10953
IUOE LOCAL #49
APRIL 2026 P
APRIL 2026 PW UNION DUES
04/09/2026
560.00
560.00
04/16/2026
10953
IUOE LOCAL #49
MAY 2026 PW
MAY 2026 PW UNION DUES
05/06/2026
560.00
560.00
05/12/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total IUOE LOCAL #49:
1,120.00
1,120.00
26,800.00
26,800.00
26,800.00
26,800.00
IUOE LOCAL 49 FRINGE BENEFIT
10965
IUOE LOCAL 49 FRINGE BENEF
JUNE 2026 PW
JUNE 2026 PW UNION INSURA
06/01/2026
Total IUOE LOCAL 49 FRINGE BENEFIT:
04/30/2026
JMG COMMERCIAL CLEANING LLC
11907
JMG COMMERCIAL CLEANING
APRIL 2026 CI
CITY HALL CLEANING - APRIL 2
04/15/2026
1,250.00
1,250.00
04/23/2026
11907
JMG COMMERCIAL CLEANING
APRIL 2026 CI
PUBLIC BATHROOM - APRIL 202
04/15/2026
490.00
490.00
04/23/2026
11907
JMG COMMERCIAL CLEANING
APRIL 2026 P
APRIL 2026 POLICE/LIBRARY C
04/15/2026
1,150.00
1,150.00
04/23/2026
11907
JMG COMMERCIAL CLEANING
APRIL 2026 P
PW FACILITY - APRIL 2026
04/15/2026
700.00
700.00
04/23/2026
3,590.00
3,590.00
1,900.04
1,900.04
1,900.04
1,900.04
Total JMG COMMERCIAL CLEANING LLC:
JOHN J MORGAN COMPANY
11939
JOHN J MORGAN COMPANY
42230
WWTP BLOWER REPAIR
13
May 12, 2026 05:46PM
04/09/2026
Total JOHN J MORGAN COMPANY:
04/16/2026
JOHNSON BROTHERS WHOLESALE
1500 JOHNSON BROTHERS WHOLE
1024760
LIQUOR
04/06/2026
80.16
80.16
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1024760
FRT
04/06/2026
1.84
1.84
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1024790
LIQUOR
04/06/2026
2,276.64
2,276.64
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1024790
FRT
04/06/2026
40.48
40.48
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1024791
WINE
04/06/2026
319.80
319.80
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1024791
FRT
04/06/2026
11.04
11.04
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1026312
LIQUOR
04/08/2026
2,874.01
2,874.01
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1026312
FRT
04/08/2026
42.47
42.47
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1026313
WINE
04/08/2026
1,039.98
1,039.98
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1026313
FRT
04/08/2026
31.28
31.28
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1026314
MIX
04/08/2026
120.00
120.00
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1026314
FRT
04/08/2026
7.36
7.36
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1026315
LIQUOR
04/08/2026
5,286.88
5,286.88
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1026315
FRT
04/08/2026
66.24
66.24
04/16/2026
1500 JOHNSON BROTHERS WHOLE
10269316
LIQUOR
04/08/2026
2,889.75
2,889.75
04/16/2026
1500 JOHNSON BROTHERS WHOLE
10269316
FRT
04/08/2026
21.78
21.78
04/16/2026
1500 JOHNSON BROTHERS WHOLE
1030939
LIQUOR
04/15/2026
1,533.45
1,533.45
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1030939
FRT
04/15/2026
19.00
19.00
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1030940
LIQUOR
04/15/2026
2,189.06
2,189.06
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1030940
FRT
04/15/2026
31.04
31.04
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1030941
WINE
04/15/2026
1,481.89
1,481.89
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1030941
FRT
04/15/2026
51.30
51.30
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1030942
MIX
04/15/2026
96.00
96.00
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1030942
FRT
04/15/2026
5.70
5.70
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1030943
LIQUOR
04/15/2026
126.00
126.00
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1030943
FRT
04/15/2026
3.48
3.48
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1035510
LIQUOR
04/22/2026
761.73
761.73
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1035510
FRT
04/22/2026
17.26
17.26
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1035511
WINE
04/22/2026
1,413.61
1,413.61
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1035511
FRT
04/22/2026
34.20
34.20
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1035512
LIQUOR
04/22/2026
1,199.40
1,199.40
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1035512
FRT
04/22/2026
15.20
15.20
04/23/2026
1500 JOHNSON BROTHERS WHOLE
1038662
LIQUOR
04/27/2026
2,505.12
2,505.12
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1038662
FRT
04/27/2026
47.50
47.50
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1038663
WINE
04/27/2026
92.52
92.52
04/30/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
14
May 12, 2026 05:46PM
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
1500 JOHNSON BROTHERS WHOLE
1038663
FRT
04/27/2026
1.90
1.90
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1040555
LIQUOR
04/29/2026
10,122.53
10,122.53
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1040555
FRT
04/29/2026
163.88
163.88
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1040556
WINE
04/29/2026
3,448.92
3,448.92
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1040556
FRT
04/29/2026
81.70
81.70
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1040557
MIX
04/29/2026
74.00
74.00
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1040557
FRT
04/29/2026
3.80
3.80
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1040558
LIQUOR
04/29/2026
10,541.64
10,541.64
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1040558
FRT
04/29/2026
142.50
142.50
04/30/2026
1500 JOHNSON BROTHERS WHOLE
1042812
LIQUOR
04/30/2026
5,733.25
5,733.25
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1042812
FRT
04/30/2026
48.45
48.45
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1044285
LIQUOR
05/01/2026
68.64
68.64
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1044285
FRT
05/01/2026
1.90
1.90
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045516
LIQUOR
05/05/2026
107.88
107.88
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045516
FRT
05/05/2026
1.90
1.90
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045517
WINE
05/05/2026
50.16
50.16
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045517
FRT
05/05/2026
1.90
1.90
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045518
LIQUOR
05/05/2026
116.34
116.34
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045518
FRT
05/05/2026
1.90
1.90
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045997
LIQUOR
05/06/2026
2,267.00
2,267.00
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045997
FRT
05/06/2026
28.50
28.50
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045998
LIQUOR
05/06/2026
4,440.10
4,440.10
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045998
FRT
05/06/2026
91.20
91.20
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045999
WINE
05/06/2026
2,359.75
2,359.75
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1045999
FRT
05/06/2026
64.14
64.14
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1046000
LIQUOR
05/06/2026
397.05
397.05
05/08/2026
1500 JOHNSON BROTHERS WHOLE
1046000
FRT
05/06/2026
7.60
7.60
05/08/2026
1500 JOHNSON BROTHERS WHOLE
178253
LIQUOR
04/01/2026
23.40-
23.40- 04/16/2026
1500 JOHNSON BROTHERS WHOLE
178254
WINE
04/01/2026
11.25-
11.25- 04/16/2026
1500 JOHNSON BROTHERS WHOLE
178479
LIQUOR
04/02/2026
23.76-
23.76- 04/16/2026
1500 JOHNSON BROTHERS WHOLE
181405
LIQUOR
04/28/2026
170.18-
170.18- 05/08/2026
Total JOHNSON BROTHERS WHOLESALE:
66,873.11
66,873.11
JOHNSON CONTROLS SECURITY SOLUTIONS
10982
JOHNSON CONTROLS SECURI
42280232
COMPOST CARDS
04/01/2026
2,649.55
2,649.55
05/08/2026
10982
JOHNSON CONTROLS SECURI
42337169
COMPOST GATE SECURITY MA
04/11/2026
410.48
410.48
04/16/2026
10982
JOHNSON CONTROLS SECURI
42358478
COMPOST CARDS
04/21/2026
1,766.37
1,766.37
04/30/2026
4,826.40
4,826.40
Total JOHNSON CONTROLS SECURITY SOLUTIONS:
KIMBALL MIDWEST
11913
KIMBALL MIDWEST
104340132
SHOP SUPPLIES
04/03/2026
999.26
999.26
04/16/2026
11913
KIMBALL MIDWEST
104379900
SHOP SUPPLIES
04/16/2026
930.70
930.70
04/23/2026
11913
KIMBALL MIDWEST
104397433
SHOP SUPPLIES
04/22/2026
473.02
473.02
04/30/2026
11913
KIMBALL MIDWEST
104397433
GLOVES/EAR PLUGS
04/22/2026
103.95
103.95
04/30/2026
11913
KIMBALL MIDWEST
104397433
GLOVES/EAR PLUGS
04/22/2026
103.95
103.95
04/30/2026
11913
KIMBALL MIDWEST
104403384
SHOP MATERIALS - SUPPLIES
04/23/2026
589.48
589.48
04/30/2026
11913
KIMBALL MIDWEST
104420664
SHOP SUPPLIES
04/29/2026
141.75
141.75
05/08/2026
3,342.11
3,342.11
Total KIMBALL MIDWEST:
KNIFE RIVER - ST CLOUD
10620
KNIFE RIVER - ST CLOUD
82858
LIFT STATION REPAIRS
04/16/2026
1,362.00
1,362.00
10620
KNIFE RIVER - ST CLOUD
82908
LIFT STATION REPAIRS
04/16/2026
1,362.00-
1,362.00- 05/08/2026
04/30/2026
10620
KNIFE RIVER - ST CLOUD
82909
LIFT STATION REPAIRS
04/16/2026
1,410.00
1,410.00
05/08/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total KNIFE RIVER - ST CLOUD:
1,410.00
1,410.00
20.43
20.43
20.43
20.43
KOLLER, JOHN
11860
KOLLER, JOHN
REIMBURSEM
REIMBURSEMENT FOR DOT ST
04/13/2026
Total KOLLER, JOHN:
04/23/2026
KWIK TRIP - CREDIT DEPT
10888
KWIK TRIP - CREDIT DEPT
APRIL 2026 IN
POLICE FUEL
04/30/2026
4,703.96
4,703.96
05/08/2026
10888
KWIK TRIP - CREDIT DEPT
APRIL 2026 IN
STREET FUEL
04/30/2026
2,871.43
2,871.43
05/08/2026
10888
KWIK TRIP - CREDIT DEPT
APRIL 2026 IN
FLEET FUEL
04/30/2026
237.46
237.46
05/08/2026
10888
KWIK TRIP - CREDIT DEPT
APRIL 2026 IN
WATER FUEL
04/30/2026
1,226.59
1,226.59
05/08/2026
10888
KWIK TRIP - CREDIT DEPT
APRIL 2026 IN
WASTEWATER FUEL
04/30/2026
1,226.59
1,226.59
05/08/2026
10,266.03
10,266.03
Total KWIK TRIP - CREDIT DEPT:
LANDFORM PROFESSIONAL SERVICES LLC
10425
LANDFORM PROFESSIONAL SE 37744
MTL ESCROW
03/31/2026
94.00
94.00
04/16/2026
10425
LANDFORM PROFESSIONAL SE 37745
AUTOZONE
03/31/2026
1,017.50
1,017.50
04/16/2026
10425
LANDFORM PROFESSIONAL SE 37745
PRARIE MEADOWS 5TH - PP &
03/31/2026
469.50
469.50
04/16/2026
10425
LANDFORM PROFESSIONAL SE 37745
SHORES OF ELK RIVER CONC
03/31/2026
1,516.75
1,516.75
04/16/2026
10425
LANDFORM PROFESSIONAL SE 37746
SHORELAND ORDINANCE - MA
04/07/2026
4,269.75
4,269.75
04/23/2026
10425
LANDFORM PROFESSIONAL SE 37747
18991 EARL ROAD - COMBO/VA
03/31/2026
313.00
313.00
04/16/2026
10425
LANDFORM PROFESSIONAL SE 37747
INDUSTRIAL ANNEXATION - EA
03/31/2026
861.25
861.25
04/16/2026
10425
LANDFORM PROFESSIONAL SE 37747
ANNUAL ORDINANCE UPDATE
03/31/2026
3,887.50
3,887.50
04/16/2026
10425
LANDFORM PROFESSIONAL SE 37747
CONSULTANT CITY BUSINESS
03/31/2026
1,128.00
1,128.00
04/16/2026
10425
LANDFORM PROFESSIONAL SE 37837
PRAIRIE ROSE PP
04/30/2026
94.00
94.00
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37838
MTL CONCEPT & EAW
04/30/2026
94.00
94.00
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37839
PRARIE MEADOWS 5TH - PP &
04/30/2026
376.00
376.00
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37839
SHORES OF ELK RIVER CONC
04/30/2026
1,165.50
1,165.50
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37839
BENZINGER CAR CONDOS 2 - F
04/30/2026
564.00
564.00
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37839
AUTOZONE 2ND FINAL PLAT
04/30/2026
995.00
995.00
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37840
SHORELAND ORDINANCE REVI
04/30/2026
4,558.25
4,558.25
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37841
PREUSSE LAKE PRESERVE PU
04/30/2026
47.00
47.00
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37841
TIMBER TRIALS CONCEPT PLA
04/30/2026
47.00
47.00
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37841
18991 EARL ROAD - LOT COMBI
04/30/2026
612.25
612.25
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37841
INDUSTRIAL ANNEXATION - EA
04/30/2026
624.25
624.25
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37841
ANNUAL ORDINANCE UPDATE
04/30/2026
2,437.25
2,437.25
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37841
PC MEETING/COUNCIL MEETIN
04/30/2026
658.00
658.00
05/12/2026
10425
LANDFORM PROFESSIONAL SE 37841
CONSULTANT CITY BUSINESS
04/30/2026
2,499.00
2,499.00
05/12/2026
28,328.75
28,328.75
803.00
803.00
803.00
803.00
12,110.00
12,110.00
12,110.00
12,110.00
Total LANDFORM PROFESSIONAL SERVICES LLC:
LAW ENFORCEMENT LABOR SERVICE
5096 LAW ENFORCEMENT LABOR S
MAY 2026 POL
POLICE UNION DUES - MAY 202
05/04/2026
Total LAW ENFORCEMENT LABOR SERVICE:
05/08/2026
LETAC USA
11924
LETAC USA
4943
POLICE ANNUAL UPDATES SOF
15
May 12, 2026 05:46PM
05/04/2026
Total LETAC USA:
05/12/2026
LOCATORS AND SUPPLIES INC
10421
LOCATORS AND SUPPLIES INC
0326363-IN
MARKING STICKS FOR LOCATE
04/17/2026
68.43
68.43
04/30/2026
10421
LOCATORS AND SUPPLIES INC
0326363-IN
MARKING STICKS FOR LOCATE
04/17/2026
68.43
68.43
04/30/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total LOCATORS AND SUPPLIES INC:
136.86
136.86
M&M EXPRESS SALES & SERVICE
10567
M&M EXPRESS SALES & SERVI
616146
HOSES
04/30/2026
14.51
14.51
05/08/2026
10567
M&M EXPRESS SALES & SERVI
616710
PARK EQUIPMENT PARTS
04/30/2026
100.68
100.68
05/08/2026
10567
M&M EXPRESS SALES & SERVI
616711
PARK EQUPMENT PARTS
04/30/2026
100.68
100.68
05/08/2026
10567
M&M EXPRESS SALES & SERVI
619938
PARK EQUPMENT PARTS
04/30/2026
130.60
130.60
05/08/2026
10567
M&M EXPRESS SALES & SERVI
621714
LAWN MOWER PARTS
04/30/2026
146.27
146.27
05/08/2026
10567
M&M EXPRESS SALES & SERVI
621714
TIRES
04/30/2026
1,271.96
1,271.96
05/08/2026
10567
M&M EXPRESS SALES & SERVI
626307
CHAINSAW SHEETH - PARKS
04/29/2026
6.35
6.35
04/30/2026
10567
M&M EXPRESS SALES & SERVI
628824
BACKPACK BLOWER - PARKS
05/07/2026
649.99
649.99
05/12/2026
10567
M&M EXPRESS SALES & SERVI
ACCT STMT D
OVERPAYMENT ON INVOICE 56
04/30/2026
497.12-
497.12- 05/08/2026
10567
M&M EXPRESS SALES & SERVI
ACCT STMT D
OVERPAYMENT ON INVOICE 60
04/30/2026
2.80-
2.80- 05/08/2026
10567
M&M EXPRESS SALES & SERVI
ACCT STMT D
OVERPAYMENT ON INVOICE 60
04/30/2026
14.34-
14.34- 05/08/2026
10567
M&M EXPRESS SALES & SERVI
ACCT STMT D
OVERPAYMENT ON INVOICE 60
04/30/2026
49.81-
49.81- 05/08/2026
10567
M&M EXPRESS SALES & SERVI
STATEMENT D INTEREST CHARGED FOR LAT
04/30/2026
5.20
5.20
1,862.17
1,862.17
Total M&M EXPRESS SALES & SERVICE:
05/08/2026
MARCO TECHNOLOGIES - ECHECK
11850
MARCO TECHNOLOGIES - ECH
579603424
CITY HALL LEASE 04/10-05/10
04/07/2026
1,157.66
1,157.66
05/01/2026
11850
MARCO TECHNOLOGIES - ECH
579603424
PW LEASE 04/10-05/10
04/07/2026
138.92
138.92
05/01/2026
11850
MARCO TECHNOLOGIES - ECH
579603424
PW LEASE 04/10-05/10
04/07/2026
138.92
138.92
05/01/2026
11850
MARCO TECHNOLOGIES - ECH
579603424
FIRE LEASE 04/10-05/10
04/07/2026
30.00
30.00
05/01/2026
1,465.50
1,465.50
Total MARCO TECHNOLOGIES - ECHECK:
MARCO TECHNOLOGIES LLC
10965
MARCO TECHNOLOGIES LLC
INV14639330
DEC 2025 ONSITE IT PREVIOUS
04/08/2026
1.69
1.69
04/16/2026
10965
MARCO TECHNOLOGIES LLC
INV15139661
CLERK DESKTOP - IHF60302MS
04/17/2026
1,490.00
1,490.00
04/23/2026
10965
MARCO TECHNOLOGIES LLC
INV15139661
CLERKS LAPTOP - UH86114G4
04/17/2026
1,210.00
1,210.00
04/23/2026
10965
MARCO TECHNOLOGIES LLC
INV15139976
MANAGED IT
04/17/2026
7,695.00
7,695.00
04/23/2026
10965
MARCO TECHNOLOGIES LLC
INV15139976
ARTIC WOLF SOFTWARE
04/17/2026
907.16
907.16
04/23/2026
10965
MARCO TECHNOLOGIES LLC
INV15139976
VEEAM LICENSING
04/17/2026
340.00
340.00
04/23/2026
10965
MARCO TECHNOLOGIES LLC
INV15140601
HP CARE PACK - CLERKS COM
04/17/2026
175.00
175.00
04/23/2026
10965
MARCO TECHNOLOGIES LLC
INV15165658
M365 MARCH 2026
04/23/2026
75.60
75.60
04/30/2026
10965
MARCO TECHNOLOGIES LLC
INV15165719
AZURE - MARCH 2026
04/23/2026
55.65
55.65
04/30/2026
10965
MARCO TECHNOLOGIES LLC
INV15165720
M365 MARCH 2026 39/4
04/23/2026
891.60
891.60
04/30/2026
12,841.70
12,841.70
Total MARCO TECHNOLOGIES LLC:
MARTIN, COURTNEY
11927
MARTIN, COURTNEY
APRIL 2026 FA
EBT TOKENS
04/27/2026
5.00
5.00
04/30/2026
11927
MARTIN, COURTNEY
APRIL 2026 FA
PROMOTION TOKENS
04/27/2026
13.00
13.00
04/30/2026
18.00
18.00
Total MARTIN, COURTNEY:
MAVERICK BEVERAGE COMPANY MINNESOTA
11903
MAVERICK BEVERAGE COMPA
INV1730681
LIQUOR
04/23/2026
1,267.00
1,267.00
04/30/2026
11903
MAVERICK BEVERAGE COMPA
INV1730681
FREIGHT
04/23/2026
45.50
45.50
04/30/2026
1,312.50
1,312.50
6.90
6.90
Total MAVERICK BEVERAGE COMPANY MINNESOTA:
MCI A VERIZON COMPANY
11939
MCI A VERIZON COMPANY
409151433
WINDSTREAM PHONE ISSUES
16
May 12, 2026 05:46PM
04/14/2026
04/30/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total MCI A VERIZON COMPANY:
6.90
6.90
MEGA BEER LLC
11869
MEGA BEER LLC
IN-39115
BEER
04/22/2026
98.25
98.25
04/23/2026
11869
MEGA BEER LLC
IN-39115
THC
04/22/2026
132.00
132.00
04/23/2026
11869
MEGA BEER LLC
IN-40248
BEER
05/07/2026
45.43
45.43
05/12/2026
275.68
275.68
Total MEGA BEER LLC:
MENARD, INC.
10828
MENARD, INC.
34784
SHOVEL
04/09/2026
19.96
19.96
04/16/2026
10828
MENARD, INC.
34784
IRRIGATION SOLAR LIGHTS
04/09/2026
71.73
71.73
04/16/2026
10828
MENARD, INC.
35547
WW REPAIRS
04/22/2026
88.86
88.86
04/30/2026
10828
MENARD, INC.
35971
WATER SUPPLIES
04/29/2026
200.93
200.93
05/08/2026
381.48
381.48
Total MENARD, INC.:
MERWIN, JACK
11939
MERWIN, JACK
APRIL 2026 FA
CC TOKENS
04/27/2026
25.00
25.00
04/30/2026
11939
MERWIN, JACK
APRIL 2026 FA
PROMOTION TOKENS
04/27/2026
6.00
6.00
04/30/2026
31.00
31.00
1,319.04
1,319.04
1,319.04
1,319.04
50.00
50.00
50.00
50.00
Total MERWIN, JACK:
MIDWAY IRON INC.
6899 MIDWAY IRON INC.
632245
DOCK REPAIRS
04/29/2026
Total MIDWAY IRON INC.:
05/08/2026
MISC REFUNDS TO CUSTOMERS
11937
MISC REFUNDS TO CUSTOMER
REFUND OVE
REFUNDING PAYMENT FOR SID
05/11/2026
Total MISC REFUNDS TO CUSTOMERS:
05/12/2026
MN DEPT OF REVENUE (E-CHECKS)
2559 MN DEPT OF REVENUE (E-CHE
MARCH 2026
GENERAL FUND 3/2026
04/09/2026
64.00
64.00
04/16/2026
2559 MN DEPT OF REVENUE (E-CHE
MARCH 2026
LIQUOR TAX 03/2026
04/09/2026
38,809.00
38,809.00
04/16/2026
2559 MN DEPT OF REVENUE (E-CHE
MARCH 2026
WATER FUND 03/2026
04/09/2026
1,121.00
1,121.00
04/16/2026
2559 MN DEPT OF REVENUE (E-CHE
MARCH 2026
FARMERS MARKET 3/26
04/09/2026
1.00
1.00
04/16/2026
2559 MN DEPT OF REVENUE (E-CHE
PR # 8 4.22.26
PR #8 4.22.26 MATTSON LEVY
04/22/2026
749.13
749.13
04/20/2026
2559 MN DEPT OF REVENUE (E-CHE
PR #9 5.6.26 M PR #9 5.06.26 MATTSON LEVY
05/06/2026
647.20
647.20
05/08/2026
41,391.33
41,391.33
Total MN DEPT OF REVENUE (E-CHECKS):
MN NCPERS LIFE
10359
MN NCPERS LIFE
342600052026
MAY 2026 PREMIUM
04/01/2026
112.00
112.00
04/23/2026
10359
MN NCPERS LIFE
342600062026
JUNE 2026 PREMIUMS
06/01/2026
112.00
112.00
05/12/2026
224.00
224.00
350.10
350.10
350.10
350.10
1.00
1.00
Total MN NCPERS LIFE:
MN UNEMPLOYMENT INSURANCE - ECHECK
11891
MN UNEMPLOYMENT INSURAN
QTR 1 2026 UI
QTR 1 2026 UNEMPLOYMENT
03/31/2026
Total MN UNEMPLOYMENT INSURANCE - ECHECK:
04/16/2026
MOORE CIERRA
11890
MOORE CIERRA
APRIL 2026 FA
EBT TOKENS
17
May 12, 2026 05:46PM
04/27/2026
04/30/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
8.00
8.00
04/30/2026
9.00
9.00
Invoice Amount
11890
MOORE CIERRA
APRIL 2026 FA
PROMOTION TOKENS
04/27/2026
Total MOORE CIERRA:
MORD SHARON
11887
MORD SHARON
APRIL 2026 FA
CC TOKENS - APRIL
04/27/2026
20.00
20.00
04/30/2026
11887
MORD SHARON
APRIL 2026 FA
PROMOTION TOKENS - APRIL
04/27/2026
12.00
12.00
04/30/2026
32.00
32.00
17.62
17.62
17.62
17.62
57.41
57.41
57.41
57.41
1,157.62
1,157.62
1,157.62
1,157.62
Total MORD SHARON:
NAPA AUTO PARTS
7454 NAPA AUTO PARTS
Total NAPA AUTO PARTS
204621
ATV REPAIR
04/17/2026
:
04/23/2026
NORTH CENTRAL INTERNATIONAL LLC
11925
NORTH CENTRAL INTERNATIO
X220129512:0
#436 WATER PICKUP AIR VALVE
04/21/2026
Total NORTH CENTRAL INTERNATIONAL LLC:
04/30/2026
NORTHLAND & COMPANIES
11905
NORTHLAND & COMPANIES
IN112830
HOSTED DICTATION SOFTWAR
04/07/2026
Total NORTHLAND & COMPANIES:
04/23/2026
NORTHLAND OCCUPATIONAL HEALTH
11921
NORTHLAND OCCUPATIONAL H 2578293
DOT RANDOM TESTING QTR 1 -
04/16/2026
55.00
55.00
04/23/2026
11921
NORTHLAND OCCUPATIONAL H 2578293
DOT RANDOM TESTING QTR 1 -
04/16/2026
55.00
55.00
04/23/2026
11921
NORTHLAND OCCUPATIONAL H 2578293
DOT RANDOM TESTING QTR 1 -
04/16/2026
55.00
55.00
04/23/2026
11921
NORTHLAND OCCUPATIONAL H 2578320
DOT RANDOM TESTING QTR 1 -
04/20/2026
55.00
55.00
04/23/2026
220.00
220.00
199.16
199.16
199.16
199.16
Total NORTHLAND OCCUPATIONAL HEALTH:
OPTIONS INC
7006 OPTIONS INC
00507611
CITY HALL CLEANING - APRIL 2
04/30/2026
Total OPTIONS INC:
05/08/2026
OREILLY AUTOMOTIVE INC
10369
OREILLY AUTOMOTIVE INC
1532-228227
LAWN MOWER PARTS
04/02/2026
46.04
46.04
04/16/2026
10369
OREILLY AUTOMOTIVE INC
1532-229060
SHOP TOOLS
04/07/2026
91.87
91.87
04/16/2026
10369
OREILLY AUTOMOTIVE INC
1532-229232
PD BATTERY
04/08/2026
175.17
175.17
04/16/2026
10369
OREILLY AUTOMOTIVE INC
1532-229340
CORE RETURNS
04/08/2026
176.00-
176.00- 04/16/2026
10369
OREILLY AUTOMOTIVE INC
1532-230524
WWTP DUMP TRUCK #102 REP
04/14/2026
18.04
18.04
04/23/2026
10369
OREILLY AUTOMOTIVE INC
1532-230752
WWTP PICKUP #517 REPAIR
04/15/2026
63.93
63.93
04/23/2026
10369
OREILLY AUTOMOTIVE INC
1532-231814
MAIN LIFT GENERATOR BATTE
04/20/2026
139.18
139.18
04/23/2026
10369
OREILLY AUTOMOTIVE INC
1532-231895
BATTERY FOR POLICE
04/20/2026
105.49
105.49
04/23/2026
10369
OREILLY AUTOMOTIVE INC
1532-232084
#746 STREETS PICKUP
04/21/2026
15.99
15.99
04/30/2026
10369
OREILLY AUTOMOTIVE INC
1532-232260
PD TAHOE REPAIR
04/22/2026
349.98
349.98
04/30/2026
10369
OREILLY AUTOMOTIVE INC
1532-232566
POLICE BRAKE PADS
04/23/2026
59.60
59.60
04/30/2026
10369
OREILLY AUTOMOTIVE INC
1532-233522
SKIDSTEER WIPER BLADE
04/27/2026
6.99
6.99
04/30/2026
10369
OREILLY AUTOMOTIVE INC
1532-235111
WASTEWATER FLOOR SWEEP
05/04/2026
892.68
892.68
05/08/2026
1,788.96
1,788.96
180.95
180.95
Total OREILLY AUTOMOTIVE INC:
ORKIN
10927
ORKIN
296162256
PEST CONTROL POLICE/LIBRA
18
May 12, 2026 05:46PM
04/28/2026
05/12/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total ORKIN:
180.95
180.95
OXFORD STREET MERCHANTS
11939
OXFORD STREET MERCHANTS
7562474
WINE
04/29/2026
794.00
794.00
04/30/2026
11939
OXFORD STREET MERCHANTS
7562474
FREIGHT
04/29/2026
11.72
11.72
04/30/2026
11939
OXFORD STREET MERCHANTS
7563374
WINE
05/06/2026
1,239.44
1,239.44
05/08/2026
11939
OXFORD STREET MERCHANTS
7563374
FREIGHT
05/06/2026
19.00
19.00
05/08/2026
2,064.16
2,064.16
3,025.00
3,025.00
3,025.00
3,025.00
Total OXFORD STREET MERCHANTS:
PARSONS MECHANICAL
11939
PARSONS MECHANICAL
INV DATE 4-24
AIR CONDITIONER REPAIR AT
04/24/2026
Total PARSONS MECHANICAL:
04/30/2026
PATRIOT NEWS MN
11075
PATRIOT NEWS MN
016126
PARKS ADVISORY COMMITTEE
03/28/2026
140.00
140.00
04/16/2026
11075
PATRIOT NEWS MN
016253
ST2026-01 BID ADVERTISEMEN
04/25/2026
472.50
472.50
05/08/2026
11075
PATRIOT NEWS MN
016255
R5 SHORELAND ORDINANCE A
04/18/2026
157.50
157.50
04/30/2026
11075
PATRIOT NEWS MN
016256
ZONING MAP AMENDMENTS P
04/18/2026
131.25
131.25
04/30/2026
11075
PATRIOT NEWS MN
016285
2026 HOUSEKEEPING ORDINA
04/25/2026
43.75
43.75
05/08/2026
11075
PATRIOT NEWS MN
016292
EASEMENT VACATION - 18991
04/25/2026
140.00
140.00
05/08/2026
1,085.00
1,085.00
Total PATRIOT NEWS MN
:
PAUSTIS WINE COMPANY
1095 PAUSTIS WINE COMPANY
291845
WINE
04/09/2026
351.00
351.00
04/16/2026
1095 PAUSTIS WINE COMPANY
291845
FRT
04/09/2026
7.50
7.50
04/16/2026
1095 PAUSTIS WINE COMPANY
292994
WINE
04/23/2026
707.00
707.00
04/30/2026
1095 PAUSTIS WINE COMPANY
292994
FRT
04/23/2026
15.00
15.00
04/30/2026
1095 PAUSTIS WINE COMPANY
294145
WINE
05/07/2026
87.00
87.00
05/12/2026
1095 PAUSTIS WINE COMPANY
294145
FRT
05/07/2026
4.00
4.00
05/12/2026
1,171.50
1,171.50
Total PAUSTIS WINE COMPANY
19
May 12, 2026 05:46PM
:
PETTY CASH
7075 PETTY CASH
APRIL 2026 PE DMV - WW TABS #426
04/21/2026
21.25
21.25
04/23/2026
7075 PETTY CASH
APRIL 2026 PE DMV - PUBLIC WORKS TABS - #
04/21/2026
21.25
21.25
04/23/2026
7075 PETTY CASH
APRIL 2026 PE DMV - PUBLIC WORKS TABS - #
04/21/2026
21.25
21.25
04/23/2026
63.75
63.75
Total PETTY CASH:
PHILLIPS WINE & SPIRITS
7106 PHILLIPS WINE & SPIRITS
5153662
LIQUOR
04/08/2026
470.02
470.02
04/16/2026
7106 PHILLIPS WINE & SPIRITS
5153662
FREIGHT
04/08/2026
7.36
7.36
04/16/2026
7106 PHILLIPS WINE & SPIRITS
5153663
WINE
04/08/2026
367.10
367.10
04/16/2026
7106 PHILLIPS WINE & SPIRITS
5153663
FREIGHT
04/08/2026
12.88
12.88
04/16/2026
7106 PHILLIPS WINE & SPIRITS
5153664
NA WINE
04/08/2026
44.00
44.00
04/16/2026
7106 PHILLIPS WINE & SPIRITS
5153664
MIX
04/08/2026
84.15
84.15
04/16/2026
7106 PHILLIPS WINE & SPIRITS
5153664
FREIGHT
04/08/2026
7.36
7.36
04/16/2026
7106 PHILLIPS WINE & SPIRITS
5157177
LIQUOR
04/15/2026
759.45
759.45
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5157177
FREIGHT
04/15/2026
15.20
15.20
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5157178
WINE
04/15/2026
1,019.99
1,019.99
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5157178
FREIGHT
04/15/2026
36.10
36.10
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5157179
MIX
04/21/2026
46.20
46.20
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5157179
FREIGHT
04/21/2026
1.90
1.90
04/23/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
7106 PHILLIPS WINE & SPIRITS
5160784
LIQUOR
04/22/2026
1,902.74
1,902.74
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5160784
FREIGHT
04/22/2026
36.10
36.10
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5160785
WINE
04/22/2026
911.20
911.20
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5160785
FREIGHT
04/22/2026
34.20
34.20
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5160786
MIX
04/22/2026
88.00
88.00
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5160786
FREIGHT
04/22/2026
1.90
1.90
04/23/2026
7106 PHILLIPS WINE & SPIRITS
5164457
LIQUOR
04/29/2026
5,078.62
5,078.62
04/30/2026
7106 PHILLIPS WINE & SPIRITS
5164457
FREIGHT
04/29/2026
95.00
95.00
04/30/2026
7106 PHILLIPS WINE & SPIRITS
5164458
WINE
04/29/2026
783.85
783.85
04/30/2026
7106 PHILLIPS WINE & SPIRITS
5164458
FREIGHT
04/29/2026
30.72
30.72
04/30/2026
7106 PHILLIPS WINE & SPIRITS
5164459
MIX
04/29/2026
31.50
31.50
04/30/2026
7106 PHILLIPS WINE & SPIRITS
5164459
FREIGHT
04/29/2026
1.90
1.90
04/30/2026
7106 PHILLIPS WINE & SPIRITS
5168288
LIQUOR
05/06/2026
2,227.70
2,227.70
05/08/2026
7106 PHILLIPS WINE & SPIRITS
5168288
FREIGHT
05/06/2026
44.18
44.18
05/08/2026
7106 PHILLIPS WINE & SPIRITS
5168289
WINE
05/06/2026
2,030.50
2,030.50
05/08/2026
7106 PHILLIPS WINE & SPIRITS
5168289
FREIGHT
05/06/2026
60.80
60.80
05/08/2026
7106 PHILLIPS WINE & SPIRITS
5168290
MIX
05/06/2026
224.45
224.45
05/08/2026
7106 PHILLIPS WINE & SPIRITS
5168290
FREIGHT
05/06/2026
7.60
7.60
05/08/2026
16,462.67
16,462.67
250.00
250.00
250.00
250.00
231.46
231.46
231.46
231.46
Total PHILLIPS WINE & SPIRITS
:
PITNEY BOWES (E-CHECKS)
7100 PITNEY BOWES (E-CHECKS)
MAY 1 2026 P
PITNEY BOW POSTAGE 05.1.26
05/01/2026
Total PITNEY BOWES (E-CHECKS):
05/08/2026
PLUNKETTS PEST CONTROL
10898
PLUNKETTS PEST CONTROL
Total PLUNKETTS PEST CONTROL
10486967
2026 GENERAL PEST CONTROL
04/20/2026
:
04/23/2026
POPP, MARIE
11919
POPP, MARIE
MILEAGE REI
CLOSING PIZZA FACTORY-MILE
05/07/2026
62.35
62.35
05/08/2026
11919
POPP, MARIE
TRAVEL EXPE
INTERVIEWS FOR PLANNING T
04/16/2026
81.20
81.20
04/23/2026
143.55
143.55
Total POPP, MARIE:
POSTMASTER
7670 POSTMASTER
UB PREPAID P PREPAID POSTAGE UB
04/22/2026
1,000.00
1,000.00
04/23/2026
7670 POSTMASTER
UB PREPAID P PREPAID POSTAGE UB
04/22/2026
4,500.00
4,500.00
04/23/2026
7670 POSTMASTER
UB PREPAID P PREPAID POSTAGE UB
04/22/2026
4,500.00
4,500.00
04/23/2026
10,000.00
10,000.00
78.30
78.30
78.30
78.30
168.50
168.50
168.50
168.50
280.43
280.43
Total POSTMASTER
:
PRINCETON RENTAL INC
11925
PRINCETON RENTAL INC
1-581963
EQUIPMENT RENTAL
04/08/2026
Total PRINCETON RENTAL INC:
04/16/2026
PRYES BREWING COMPANY, LLC
11919
PRYES BREWING COMPANY, LL W-121206
BEER
04/30/2026
Total PRYES BREWING COMPANY, LLC:
05/08/2026
PSN (E-CHECKS)
10903
PSN (E-CHECKS)
325485
PSN FEES - APRIL 2026
20
May 12, 2026 05:46PM
04/30/2026
05/08/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
Total PSN (E-CHECKS):
280.43
280.43
448.56
448.56
448.56
448.56
1,852.20
1,852.20
1,852.20
1,852.20
235.40
235.40
235.40
235.40
QUADIENT LEASING USA INC
11852
QUADIENT LEASING USA INC
Q2346407
JUNE-AUG 2026 LEASE
05/01/2026
Total QUADIENT LEASING USA INC:
05/12/2026
QUALITY FLOW SYSTEMS
1946 QUALITY FLOW SYSTEMS
Total QUALITY FLOW SYSTEMS
50945
WWTP PUMP REPAIRS
04/28/2026
:
05/08/2026
RED BULL DISTRIBUTION CO INC
10905
RED BULL DISTRIBUTION CO IN 2034177706
MIX
05/08/2026
Total RED BULL DISTRIBUTION CO INC:
05/12/2026
RELIANCE STANDARD LIFE INS CO (ECHECK)
11883
RELIANCE STANDARD LIFE INS
GL166389 - MA LIFE INS PREM ER PORTION
05/01/2026
1,341.49
1,341.49
05/01/2026
11883
RELIANCE STANDARD LIFE INS
GL166389 - MA LIFE INS PREM EE PORTION
05/01/2026
790.22
790.22
05/01/2026
11883
RELIANCE STANDARD LIFE INS
GL166389 - MA NEW EE - LIFE INS NOT BILLED
05/01/2026
43.41-
43.41- 05/01/2026
Total RELIANCE STANDARD LIFE INS CO (ECHECK):
2,088.30
2,088.30
25,000.00
25,000.00
25,000.00
25,000.00
RM SPECIALTIES LLC
11939
RM SPECIALTIES LLC
RLF - BIG LAK
RLF - PIZZA FACTORY PROJEC
04/27/2026
Total RM SPECIALTIES LLC:
04/27/2026
RUTTEN, SARA
11918
RUTTEN, SARA
APRIL 2026 FA
EBT TOKENS
04/27/2026
15.00
15.00
04/30/2026
11918
RUTTEN, SARA
APRIL 2026 FA
PROMOTION TOKENS
04/27/2026
24.00
24.00
04/30/2026
11918
RUTTEN, SARA
APRIL 2026 FA
MARKET BUCKS
04/27/2026
10.00
10.00
04/30/2026
49.00
49.00
1,699.26
1,699.26
1,699.26
1,699.26
454.05
454.05
454.05
454.05
Total RUTTEN, SARA:
SHERBURNE CO ATTORNEY
7300 SHERBURNE CO ATTORNEY
291
MARCH 2026 PROSECUTION F
04/07/2026
Total SHERBURNE CO ATTORNEY:
04/16/2026
SHERWIN WILLIAMS CO
10891
SHERWIN WILLIAMS CO
124331966104
SPRAYER PUMP FOR CROSS W
21
May 12, 2026 05:46PM
04/08/2026
Total SHERWIN WILLIAMS CO:
04/16/2026
SHORT ELLIOTT HENDRICKSON INC
7358 SHORT ELLIOTT HENDRICKSO
507324
MARCH 2026 AWIA ENGINEERI
04/16/2026
300.00
300.00
04/23/2026
7358 SHORT ELLIOTT HENDRICKSO
507324
MARCH 2026 AWIA ENGINEERI
04/16/2026
300.00
300.00
04/23/2026
600.00
600.00
Total SHORT ELLIOTT HENDRICKSON INC:
SHRED RIGHT
10870
SHRED RIGHT
0059797
SHRED RIGHT OCT 2025 - CITY
04/27/2026
42.53
42.53
04/27/2026
10870
SHRED RIGHT
0059797
SHRED RIGHT OCT 2025 - POLI
04/27/2026
42.53
42.53
04/27/2026
10870
SHRED RIGHT
0062282
SHRED RIGHT DEC 2025 - CITY
04/27/2026
21.26
21.26
04/27/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
21.27
21.27
04/27/2026
127.59
127.59
Invoice Amount
10870
SHRED RIGHT
0062282
SHRED RIGHT DEC 2025 - POLI
04/27/2026
Total SHRED RIGHT:
SOUTHERN WINE & SPIRITS OF MN
10755
SOUTHERN WINE & SPIRITS O
2744653
LIQUOR
04/09/2026
7,123.51
7,123.51
04/16/2026
10755
SOUTHERN WINE & SPIRITS O
2744653
FREIGHT
04/09/2026
82.25
82.25
04/16/2026
10755
SOUTHERN WINE & SPIRITS O
2744654
WINE
04/09/2026
1,513.50
1,513.50
04/16/2026
10755
SOUTHERN WINE & SPIRITS O
2744654
FREIGHT
04/09/2026
29.05
29.05
04/16/2026
10755
SOUTHERN WINE & SPIRITS O
2744655
FREIGHT
04/09/2026
3.15
3.15
04/16/2026
10755
SOUTHERN WINE & SPIRITS O
2747282
LIQUOR
04/16/2026
2,221.84
2,221.84
04/23/2026
10755
SOUTHERN WINE & SPIRITS O
2747282
FREIGHT
04/16/2026
23.33
23.33
04/23/2026
10755
SOUTHERN WINE & SPIRITS O
2747283
LIQUOR
04/16/2026
314.98
314.98
04/23/2026
10755
SOUTHERN WINE & SPIRITS O
2747283
FRT
04/16/2026
1.40
1.40
04/23/2026
10755
SOUTHERN WINE & SPIRITS O
2747284
WINE
04/16/2026
2,262.60
2,262.60
04/23/2026
10755
SOUTHERN WINE & SPIRITS O
2747284
FREIGHT
04/16/2026
38.27
38.27
04/23/2026
10755
SOUTHERN WINE & SPIRITS O
2749944
FREIGHT
04/23/2026
1.40
1.40
04/30/2026
10755
SOUTHERN WINE & SPIRITS O
2749945
FREIGHT
04/23/2026
2.80
2.80
04/30/2026
10755
SOUTHERN WINE & SPIRITS O
2749946
LIQUOR
04/23/2026
5,061.38
5,061.38
04/30/2026
10755
SOUTHERN WINE & SPIRITS O
2749946
FREIGHT
04/23/2026
58.80
58.80
04/30/2026
10755
SOUTHERN WINE & SPIRITS O
2749947
WINE
04/23/2026
1,026.01
1,026.01
04/30/2026
10755
SOUTHERN WINE & SPIRITS O
2749947
FREIGHT
04/23/2026
25.43
25.43
04/30/2026
10755
SOUTHERN WINE & SPIRITS O
2749948
FREIGHT
04/23/2026
1.40
1.40
04/30/2026
10755
SOUTHERN WINE & SPIRITS O
2752549
LIQUOR
04/30/2026
5,879.74
5,879.74
05/08/2026
10755
SOUTHERN WINE & SPIRITS O
2752549
FREIGHT
04/30/2026
77.82
77.82
05/08/2026
10755
SOUTHERN WINE & SPIRITS O
2752550
WINE
04/30/2026
1,504.65
1,504.65
05/08/2026
10755
SOUTHERN WINE & SPIRITS O
2752550
FREIGHT
04/30/2026
31.62
31.62
05/08/2026
10755
SOUTHERN WINE & SPIRITS O
2755336
LIQUOR
05/07/2026
7,338.50
7,338.50
05/12/2026
10755
SOUTHERN WINE & SPIRITS O
2755336
FREIGHT
05/07/2026
92.88
92.88
05/12/2026
10755
SOUTHERN WINE & SPIRITS O
2755337
WINE
05/07/2026
2,060.54
2,060.54
05/12/2026
10755
SOUTHERN WINE & SPIRITS O
2755337
FREIGHT
05/07/2026
54.13
54.13
05/12/2026
10755
SOUTHERN WINE & SPIRITS O
2755338
FREIGHT
05/07/2026
2.80
2.80
05/12/2026
10755
SOUTHERN WINE & SPIRITS O
2755340
FREIGHT
05/07/2026
1.40
1.40
05/12/2026
10755
SOUTHERN WINE & SPIRITS O
5139294
LIQUOR
04/30/2026
450.00
450.00
05/12/2026
10755
SOUTHERN WINE & SPIRITS O
5139294
FREIGHT
04/30/2026
1.40
1.40
05/12/2026
10755
SOUTHERN WINE & SPIRITS O
5139295
LIQUOR
04/30/2026
216.24
216.24
05/12/2026
10755
SOUTHERN WINE & SPIRITS O
5139295
FREIGHT
04/30/2026
2.80
2.80
05/12/2026
37,505.62
37,505.62
Total SOUTHERN WINE & SPIRITS OF MN:
STAPLES ADVANTAGE
10741
STAPLES ADVANTAGE
7679556628
CITY HALL SUPPLIES
05/06/2026
82.53
82.53
05/08/2026
10741
STAPLES ADVANTAGE
7679556628
CITY HALL SUPPLIES - BUILDIN
05/06/2026
12.70
12.70
05/08/2026
10741
STAPLES ADVANTAGE
7679556628
CITY HALL SUPPLIES - MAYOR
05/06/2026
6.35
6.35
05/08/2026
10741
STAPLES ADVANTAGE
7679556628
CITY HALL SUPPLIES - PLANNI
05/06/2026
6.35
6.35
05/08/2026
10741
STAPLES ADVANTAGE
7679556628
CITY HALL SUPPLIES - EDA
05/06/2026
12.70
12.70
05/08/2026
10741
STAPLES ADVANTAGE
7679556628
CITY HALL SUPPLIES - ENGINE
05/06/2026
6.34
6.34
05/08/2026
10741
STAPLES ADVANTAGE
7915065807
CITY HALL SUPPLIES
04/23/2026
91.03
91.03
04/30/2026
10741
STAPLES ADVANTAGE
7915065807
CITY HALL SUPPLIES - BUILDIN
04/23/2026
14.00
14.00
04/30/2026
10741
STAPLES ADVANTAGE
7915065807
CITY HALL SUPPLIES - MAYOR
04/23/2026
7.00
7.00
04/30/2026
10741
STAPLES ADVANTAGE
7915065807
CITY HALL SUPPLIES - PLANNI
04/23/2026
7.00
7.00
04/30/2026
10741
STAPLES ADVANTAGE
7915065807
CITY HALL SUPPLIES - EDA
04/23/2026
14.00
14.00
04/30/2026
10741
STAPLES ADVANTAGE
7915065807
CITY HALL SUPPLIES - ENGINE
04/23/2026
7.00
7.00
04/30/2026
267.00
267.00
Total STAPLES ADVANTAGE:
22
May 12, 2026 05:46PM
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
339.04
339.04
04/16/2026
339.04
339.04
317.55
317.55
317.55
317.55
Invoice Amount
STEPP MANUFACTURING CO INC
10388
STEPP MANUFACTURING CO I
068189
POTHOLE TRAILER #119 REPAI
04/08/2026
Total STEPP MANUFACTURING CO INC :
STOLTZ, GARY
11926
STOLTZ, GARY
MMBA CONF T 2026 MMBA CONFERENCE MIL
04/21/2026
Total STOLTZ, GARY:
04/23/2026
STREICHERS
4550 STREICHERS
I825904
NEW HIRE UNIFORM - HARRIS
05/07/2026
23.98
23.98
05/08/2026
4550 STREICHERS
I825906
NEW HIRE UNIFORM - HARRIS
05/07/2026
104.99
104.99
05/08/2026
128.97
128.97
96.32
96.32
96.32
96.32
330.89
330.89
330.89
330.89
301.00
301.00
301.00
301.00
Total STREICHERS:
STYLE CATERING
11079
STYLE CATERING
MAY 20, 2026
2026 CITIZEN OF THE YEAR RE
04/30/2026
Total STYLE CATERING:
05/08/2026
SUNBELT RENTALS INC
11884
SUNBELT RENTALS INC
183264952-00
SKID STEER BREAKER - PARK
05/01/2026
Total SUNBELT RENTALS INC:
05/12/2026
THE AMERICAN BOTTLING COMPANY
10988
THE AMERICAN BOTTLING CO
4851509172
MIX
23
May 12, 2026 05:46PM
04/28/2026
Total THE AMERICAN BOTTLING COMPANY:
04/30/2026
TOSHIBA FINANCIAL SERVICES - E CHECK
11922
TOSHIBA FINANCIAL SERVICES
580244655
MAY 2026 LEASE
05/13/2026
130.96
130.96
05/01/2026
11922
TOSHIBA FINANCIAL SERVICES
580244655
MAY 2026 SURCHARGE
05/13/2026
24.47
24.47
05/01/2026
155.43
155.43
Total TOSHIBA FINANCIAL SERVICES - E CHECK:
TOTAL CONTROL SYSTEMS INC
10930
TOTAL CONTROL SYSTEMS IN
12074
WWTP CRADLEPOINT QTR 1
04/06/2026
135.00
135.00
04/16/2026
10930
TOTAL CONTROL SYSTEMS IN
12074
WTP CRADLEPOINT QTR 1
04/06/2026
135.00
135.00
04/16/2026
10930
TOTAL CONTROL SYSTEMS IN
12074
WTP BACKWASH PUMP REPAIR
04/06/2026
932.40
932.40
04/16/2026
1,202.40
1,202.40
TOTAL CONTROL SYSTEMS INC:
URBAN GROWLER BREWING CO.
11934
URBAN GROWLER BREWING C
E-42854
KEG DEPOSIT
04/24/2026
50.00
50.00
04/30/2026
11934
URBAN GROWLER BREWING C
E-42854
BEER
04/24/2026
247.50
247.50
04/30/2026
11934
URBAN GROWLER BREWING C
E-42854
THC
04/24/2026
134.00
134.00
04/30/2026
431.50
431.50
Total URBAN GROWLER BREWING CO.:
US BANK (E-CHECKS)
10527
US BANK (E-CHECKS)
APRIL 13, 202
WASTEWATER SUPPLIES/SCOT
04/13/2026
5.99
5.99
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/CHAZ
04/13/2026
72.25
72.25
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/CHAZ
04/13/2026
159.37
159.37
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/CHAZ
04/13/2026
24.68
24.68
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
EYE WASH SOLUTION/DAN
04/13/2026
65.03
65.03
04/16/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
24
May 12, 2026 05:46PM
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
10527
US BANK (E-CHECKS)
APRIL 13, 202
WATER SUPPLIES/DAN
04/13/2026
73.59
73.59
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUSES/DAN
04/13/2026
285.60
285.60
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WATER SUPPLIES/DAN
04/13/2026
395.97
395.97
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WWTP SUPPLIES/DAN
04/13/2026
61.55
61.55
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WATER TESTING EQUIP/DAN
04/13/2026
1,154.47
1,154.47
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
REPAIR PARTS/DAN
04/13/2026
136.39
136.39
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
MONTHLY ADOBE/DEB
04/13/2026
395.04
395.04
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FINANCE SUPPLIES/DEB
04/13/2026
24.32
24.32
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
PLOTTER INK FOR LAYNE/DEB
04/13/2026
154.95
154.95
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
CITY HALL SUPPLIES/DEB
04/13/2026
25.79
25.79
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
COMPUTER CASE FOR CORRI
04/13/2026
23.70
23.70
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
UNIT #729 PARTS/DEB
04/13/2026
65.49
65.49
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
TONER FOR SANDY/DEB
04/13/2026
195.49
195.49
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
DOCKING STATION MONITOR S
04/13/2026
380.68
380.68
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
PARTS FOR UNIT #729/DEB
04/13/2026
332.49
332.49
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
UNIT #729 PARTS/DEB
04/13/2026
244.14
244.14
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SMALL EQUIPMENT
04/13/2026
37.96
37.96
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
4.16
4.16
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
4.16
4.16
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
8.32
8.32
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
8.32
8.32
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
4.15
4.15
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
ADMIN SUPPLIES
04/13/2026
54.05
54.05
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
3 HOLE PUNCH FOR PW/DEB
04/13/2026
32.33
32.33
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
4.54
4.54
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
4.54
4.54
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
9.08
9.08
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
9.08
9.08
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
4.55
4.55
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
ADMIN SUPPLIES
04/13/2026
59.03
59.03
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
MONITORS FOR GINA/DEB
04/13/2026
348.98
348.98
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
MCFOA CONFERENCE HOTEL/
04/13/2026
443.22
443.22
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FARMERS MKT AD/DEB
04/13/2026
22.53
22.53
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WATER SUPPLIES/ERIC
04/13/2026
29.99
29.99
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/BAUTCH
04/13/2026
80.63
80.63
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
HOSE FOR SHOP/BAUTCH
04/13/2026
11.16
11.16
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
LIQ STORE SUPPLIES/GARY
04/13/2026
9.65
9.65
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
LIMES/STOLTZ
04/13/2026
6.32
6.32
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
LIMES/STOLTZ
04/13/2026
7.90
7.90
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
LIMES/STOLTZ
04/13/2026
9.48
9.48
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
LIQ STORE SUPPLIES/GARY
04/13/2026
16.11
16.11
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
EXPO CANDY/GINA
04/13/2026
78.07
78.07
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
MCFOA CONFERENCE HOTEL/
04/13/2026
443.22
443.22
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
LIQ STORE SUPPLIES/GREG
04/13/2026
114.89
114.89
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
POP/MIX/GREG
04/13/2026
13.59
13.59
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
INK CARTRIDGES/GREG
04/13/2026
511.89
511.89
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
LIQ STORE SUPPLIES/GREG
04/13/2026
19.48
19.48
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SHELF LABELS/GREG
04/13/2026
61.29
61.29
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
LIMES/GREG
04/13/2026
7.90
7.90
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FEB NCR CC FEES/GREG
04/13/2026
199.10
199.10
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
LOYALTY CARDS/GREG
04/13/2026
792.22
792.22
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
POP/MIX/GREG
04/13/2026
51.00
51.00
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FREIGHT/GREG
04/13/2026
20.00
20.00
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
REAL ESTATE CONFERENCE/H
04/13/2026
131.45
131.45
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
CITY DAY PARKING/HANNA
04/13/2026
32.96
32.96
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
REMARKABLE/HANNA
04/13/2026
2.99
2.99
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WWTP REPAIR PARTS FOR EQ
04/13/2026
41.47
41.47
04/16/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
10527
US BANK (E-CHECKS)
APRIL 13, 202
SHOP SUPPLIES/KOLLER
04/13/2026
34.32
34.32
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WATER TRUCK REPAIR/KOLLE
04/13/2026
22.93
22.93
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
GRINDER FOR SHOP/KOLLER
04/13/2026
178.90
178.90
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
ENGINEERING EQUIPMENT/LA
04/13/2026
452.58
452.58
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
MCFOA CONFERENCE HOTEL/
04/13/2026
443.22
443.22
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
MARKETING UMBRELLAS/MARI
04/13/2026
1,489.84
1,489.84
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
DEVELOPMENT MTG SUPPLIES
04/13/2026
17.20
17.20
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
MONTHLY REMARKABLE/MARI
04/13/2026
3.21
3.21
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
POLICE MONTHLY ADOBE/PRIG
04/13/2026
21.46
21.46
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
MONTHLY ARLO/PRIGGE
04/13/2026
19.99
19.99
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WASTEWATER SUPPLIES/SCOT
04/13/2026
7.49
7.49
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WELL #3 SUPPLIES/PHIL
04/13/2026
44.28
44.28
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
JETTER TRAILER/PHIL
04/13/2026
5.16
5.16
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WATER SUPPLIES/PHIL
04/13/2026
36.16
36.16
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
LAKESIDE PARK BATHROOM/B
04/13/2026
573.10
573.10
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/BADER
04/13/2026
66.33
66.33
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/BADER
04/13/2026
59.63
59.63
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/BADER
04/13/2026
95.44
95.44
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/BADER
04/13/2026
103.34
103.34
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/BADER
04/13/2026
70.12
70.12
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
STREETS FUEL/BADER
04/13/2026
30.82
30.82
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
STREETS TOOLS/BADER
04/13/2026
22.57
22.57
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/BRANDT
04/13/2026
130.54
130.54
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/BRANDT
04/13/2026
27.26
27.26
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FUEL/BRANDT
04/13/2026
71.94
71.94
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
CRACK FILLER FUEL/BRANDT
04/13/2026
77.79
77.79
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FACE SHIELDS/BRANDT
04/13/2026
70.36
70.36
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
POLICE BATHROOM/SCOTT
04/13/2026
37.97
37.97
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WATER SUPPLIES/SCOTT
04/13/2026
5.58
5.58
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WW REPAIR SUPPLIES/SCOTT
04/13/2026
22.26
22.26
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
WASTEWATER SUPPLIES/SCOT
04/13/2026
10.78
10.78
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
HOSE REPAIR/SCOTT
04/13/2026
1,737.54
1,737.54
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
MONTHLY ADOBE/REEK
04/13/2026
21.46
21.46
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
BCA DEATH & MISSING PERSO
04/13/2026
300.66
300.66
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
POLICE POSTAGE/REEK
04/13/2026
7.30
7.30
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
FLASH DRIVE - TINA
04/13/2026
254.55
254.55
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
CAR CLEANING WIPES/TINA
04/13/2026
43.52
43.52
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
USB CABLE/TINA
04/13/2026
30.99
30.99
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
SUPPLIES
04/13/2026
216.97
216.97
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
RESERVES/CAPTAINS CAKE/TI
04/13/2026
85.78
85.78
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
POLICE POSTAGE/TINA
04/13/2026
10.48
10.48
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
POLICE POSTAGE/TINA
04/13/2026
10.48
10.48
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
POLICE POSTAGE/TINA
04/13/2026
2.17
2.17
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
POLICE EXTRA STORAGE/KUC
04/13/2026
21.46
21.46
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
POLICE EXTRA STORAGE/KUC
04/13/2026
.99
.99
04/16/2026
10527
US BANK (E-CHECKS)
APRIL 13, 202
REEK FORENSIC INTERVIEW T
04/13/2026
1,442.39
1,442.39
04/16/2026
10527
US BANK (E-CHECKS)
FARMERS MK
FARMERS MKT APRIL 2026
04/30/2026
28.32
28.32
05/08/2026
10527
US BANK (E-CHECKS)
PARKING BOX
PARKING BOXX APRIL 2026
04/30/2026
33.80
33.80
05/08/2026
16,530.17
16,530.17
1,467.52
1,467.52
1,467.52
1,467.52
Total US BANK (E-CHECKS):
UTILITY CONSULTANTS
3896 UTILITY CONSULTANTS
Total UTILITY CONSULTANTS:
127580
WWTP TESTING MARCH & APRI
25
May 12, 2026 05:46PM
05/01/2026
05/08/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
VERIZON WIRELESS
10463
VERIZON WIRELESS
6139994248
CODES INSPECTOR CELL 763-8
03/31/2026
38.39
38.39
04/16/2026
10463
VERIZON WIRELESS
6139994248
PLANNER CELL PHONE 612-297
03/31/2026
38.39
38.39
04/16/2026
10463
VERIZON WIRELESS
6139994248
COMM DEV DIR CELL 763-402-1
03/31/2026
38.39
38.39
04/16/2026
10463
VERIZON WIRELESS
6139994248
BUILDING OFFICIAL CELL 763-4
03/31/2026
38.39
38.39
04/16/2026
10463
VERIZON WIRELESS
6139994248
BUILDING OFFICIAL IPAD 612-8
03/31/2026
40.01
40.01
04/16/2026
10463
VERIZON WIRELESS
6139994248
PW IPADS
03/31/2026
240.06
240.06
04/16/2026
10463
VERIZON WIRELESS
6139994248
PW IPAD
03/31/2026
80.02
80.02
04/16/2026
10463
VERIZON WIRELESS
6139994248
PW IPAD
03/31/2026
240.06
240.06
04/16/2026
10463
VERIZON WIRELESS
6139994248
POLICE PHONES
03/31/2026
1,412.70
1,412.70
04/16/2026
10463
VERIZON WIRELESS
6139994248
PETERSON HOT SPOT 763-264-
03/31/2026
40.01
40.01
04/16/2026
10463
VERIZON WIRELESS
6139994248
RECREATION CORD CELL PHO
03/31/2026
38.39
38.39
04/16/2026
10463
VERIZON WIRELESS
6139994248
WW ON CALL 763-238-8260
03/31/2026
38.39
38.39
04/16/2026
10463
VERIZON WIRELESS
6139994248
DAN NEW PHONE 612-528-1102
03/31/2026
19.20
19.20
04/16/2026
10463
VERIZON WIRELESS
6139994248
WW IPADS
03/31/2026
120.03
120.03
04/16/2026
10463
VERIZON WIRELESS
6139994248
LOCATES HOT SPOT - 763-260-
03/31/2026
20.01
20.01
04/16/2026
10463
VERIZON WIRELESS
6139994248
LOCATES HOT SPOT - 763-260-
03/31/2026
20.00
20.00
04/16/2026
10463
VERIZON WIRELESS
6139994248
WW IPADS
03/31/2026
120.03
120.03
04/16/2026
10463
VERIZON WIRELESS
6139994248
DAN NEW PHONE 612-528-1102
03/31/2026
19.19
19.19
04/16/2026
10463
VERIZON WIRELESS
6139994248
WASTE WATER TREATMENT 61
03/31/2026
40.01
40.01
04/16/2026
10463
VERIZON WIRELESS
6139994248
ASST MGR - LIQUOR 763-353-2
03/31/2026
38.39
38.39
04/16/2026
10463
VERIZON WIRELESS
6139994248
STORE MGR - LIQUOR 763-353-
03/31/2026
38.39
38.39
04/16/2026
10463
VERIZON WIRELESS
6139994248
BUILDING OFFICIAL IPAD 612-2
03/31/2026
40.01
40.01
04/16/2026
10463
VERIZON WIRELESS
6140035137
MARCH 2026 - CELL PHONES
04/01/2026
325.38
325.38
04/16/2026
10463
VERIZON WIRELESS
6140035137
MARCH 2026 - CELL PHONES
04/01/2026
25.00
25.00
04/16/2026
10463
VERIZON WIRELESS
6142058695
CODES INSPECTOR CELL 763-8
04/30/2026
38.40
38.40
05/12/2026
10463
VERIZON WIRELESS
6142058695
PLANNER CELL PHONE 612-297
04/30/2026
38.40
38.40
05/12/2026
10463
VERIZON WIRELESS
6142058695
COMM DEV DIR CELL 763-402-1
04/30/2026
38.40
38.40
05/12/2026
10463
VERIZON WIRELESS
6142058695
BUILDING OFFICIAL CELL 763-4
04/30/2026
38.40
38.40
05/12/2026
10463
VERIZON WIRELESS
6142058695
BUILDING OFFICIAL IPAD 612-8
04/30/2026
21.33-
21.33- 05/12/2026
10463
VERIZON WIRELESS
6142058695
PW IPADS
04/30/2026
40.01
40.01
05/12/2026
10463
VERIZON WIRELESS
6142058695
PW IPAD
04/30/2026
40.01
40.01
05/12/2026
10463
VERIZON WIRELESS
6142058695
POLICE PHONES
04/30/2026
1,413.11
1,413.11
05/12/2026
10463
VERIZON WIRELESS
6142058695
PETERSON HOT SPOT 763-264-
04/30/2026
40.01
40.01
05/12/2026
10463
VERIZON WIRELESS
6142058695
RECREATION CORD CELL PHO
04/30/2026
38.40
38.40
05/12/2026
10463
VERIZON WIRELESS
6142058695
WW ON CALL 763-238-8260
04/30/2026
38.40
38.40
05/12/2026
10463
VERIZON WIRELESS
6142058695
DAN NEW PHONE 612-528-1102
04/30/2026
19.20
19.20
05/12/2026
10463
VERIZON WIRELESS
6142058695
WW IPADS
04/30/2026
20.01
20.01
05/12/2026
10463
VERIZON WIRELESS
6142058695
LOCATES HOT SPOT - 763-260-
04/30/2026
20.01
20.01
05/12/2026
10463
VERIZON WIRELESS
6142058695
LOCATES HOT SPOT - 763-260-
04/30/2026
20.00
20.00
05/12/2026
10463
VERIZON WIRELESS
6142058695
WW IPADS
04/30/2026
20.00
20.00
05/12/2026
10463
VERIZON WIRELESS
6142058695
DAN NEW PHONE 612-528-1102
04/30/2026
19.20
19.20
05/12/2026
10463
VERIZON WIRELESS
6142058695
WASTE WATER TREATMENT 61
04/30/2026
40.01
40.01
05/12/2026
10463
VERIZON WIRELESS
6142058695
ASST MGR - LIQUOR 763-353-2
04/30/2026
38.40
38.40
05/12/2026
10463
VERIZON WIRELESS
6142058695
STORE MGR - LIQUOR 763-353-
04/30/2026
38.40
38.40
05/12/2026
10463
VERIZON WIRELESS
6142058695
BUILDING OFFICIAL IPAD 612-2
04/30/2026
21.33-
21.33- 05/12/2026
10463
VERIZON WIRELESS
6142058695
COMMUNITY DEV IPAD 612-263
04/30/2026
40.01
40.01
05/12/2026
10463
VERIZON WIRELESS
6142058695
FARMERS MARKT IPAD 612-263
04/30/2026
80.02
80.02
05/12/2026
10463
VERIZON WIRELESS
6142058695
TERM IPADS
04/30/2026
213.30-
213.30- 05/12/2026
10463
VERIZON WIRELESS
6142058695
TERM IPADS
04/30/2026
42.66-
42.66- 05/12/2026
10463
VERIZON WIRELESS
6142058695
TERM IPADS
04/30/2026
42.66-
42.66- 05/12/2026
10463
VERIZON WIRELESS
6142549473
APRIL 2026 CELL SERVICES
04/30/2026
25.00
25.00
05/12/2026
10463
VERIZON WIRELESS
6142549473
APRIL 2026 CELL SERVICES
04/30/2026
325.30
325.30
05/12/2026
5,236.66
5,236.66
Total VERIZON WIRELESS:
26
May 12, 2026 05:46PM
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
VICTORY DOOR SYSTEMS INC
10971
VICTORY DOOR SYSTEMS INC
16714
WTP GARAGE DOOR REPAIRS
04/08/2026
233.00
233.00
04/16/2026
10971
VICTORY DOOR SYSTEMS INC
16732
PW BUILDING DOORS
04/16/2026
137.00
137.00
04/30/2026
370.00
370.00
Total VICTORY DOOR SYSTEMS INC:
VIKING COCA-COLA
2350 VIKING COCA-COLA
3901129
MIX
04/08/2026
483.20
483.20
04/16/2026
2350 VIKING COCA-COLA
3914674
MIX
04/23/2026
459.45
459.45
04/30/2026
2350 VIKING COCA-COLA
3914798
MIX
05/07/2026
595.20
595.20
05/12/2026
1,537.85
1,537.85
Total VIKING COCA-COLA:
VINOCOPIA
10568
VINOCOPIA
0392866-IN
WINE
04/09/2026
216.00
216.00
04/16/2026
10568
VINOCOPIA
0392866-IN
FREIGHT
04/09/2026
5.00
5.00
04/16/2026
10568
VINOCOPIA
0394498-IN
WINE
05/07/2026
520.00
520.00
05/12/2026
10568
VINOCOPIA
0394498-IN
FREIGHT
05/07/2026
12.00
12.00
05/12/2026
753.00
753.00
Total VINOCOPIA
:
VONCO
10454
VONCO
V2 000009202
APRIL 2026 SLUDGE HAULING
04/12/2026
1,573.07
1,573.07
04/23/2026
10454
VONCO
V2 000009216
APRIL 2026 SLUDGE HAULING
04/19/2026
563.39
563.39
04/30/2026
10454
VONCO
V2 000009228
APRIL 2026 SLUDGE HAULING
04/26/2026
2,470.61
2,470.61
05/08/2026
4,607.07
4,607.07
Total VONCO
:
WATER LABORATORIES INC
10420
WATER LABORATORIES INC
10868
WATER TESTING - MARCH 2026
04/08/2026
180.00
180.00
04/16/2026
10420
WATER LABORATORIES INC
10900
WATER TESTING - APRIL 2026
05/04/2026
190.00
190.00
05/12/2026
370.00
370.00
Total WATER LABORATORIES INC
:
WH SECURITY
11063
WH SECURITY
150-1697-3731
POLICE/LIBRARY ALARM SERVI
04/28/2026
33.95
33.95
05/08/2026
11063
WH SECURITY
150-1697-7285
PW FACILITY MONITORING - M
04/28/2026
44.90
44.90
05/08/2026
11063
WH SECURITY
JOB #25151
NEW CAMERA & EQUIPMENT A
04/08/2026
1,175.00
1,175.00
04/16/2026
1,253.85
1,253.85
Total WH SECURITY:
WINDSTREAM LAKEDALE, INC
87369 WINDSTREAM LAKEDALE, INC
091121503 MA
MAY 2026 ALARM LINE SERVIC
05/05/2026
48.19
48.19
05/12/2026
87369 WINDSTREAM LAKEDALE, INC
091121503 MA
APRIL 2026 ALARM LINE SERVI
05/05/2026
144.63
144.63
05/12/2026
87369 WINDSTREAM LAKEDALE, INC
91121503 APRI APRIL 2026 ALARM LINE SERVI
04/03/2026
143.89
143.89
04/16/2026
87369 WINDSTREAM LAKEDALE, INC
91121503 APRI APRIL 2026 ALARM LINE SERVI
04/03/2026
48.19
48.19
04/16/2026
384.90
384.90
Total WINDSTREAM LAKEDALE, INC:
WINE MERCHANTS
10384
WINE MERCHANTS
7560841
WINE
04/15/2026
520.30
520.30
04/23/2026
10384
WINE MERCHANTS
7560841
FRT
04/15/2026
5.70
5.70
04/23/2026
526.00
526.00
88.40
88.40
Total WINE MERCHANTS:
WRUCK SEWER & PORTABLE RENTALS
10888
WRUCK SEWER & PORTABLE R I33585
1420 POWELL STREET - APRIL
27
May 12, 2026 05:46PM
04/30/2026
05/08/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
28
May 12, 2026 05:46PM
Invoice Date
Net
Amount Paid
Date Paid
Invoice Amount
10888
WRUCK SEWER & PORTABLE R I33586
WRIGHTS CROSSING APRIL 20
04/30/2026
88.40
88.40
05/08/2026
10888
WRUCK SEWER & PORTABLE R I33587
RIVER OAKS - APRIL 2026
04/30/2026
88.40
88.40
05/08/2026
10888
WRUCK SEWER & PORTABLE R I33588
170 HILL ST - HILL 2026
04/30/2026
88.40
88.40
05/08/2026
10888
WRUCK SEWER & PORTABLE R I33589
NORTHLAND PARK - APRIL 202
04/30/2026
88.40
88.40
05/08/2026
10888
WRUCK SEWER & PORTABLE R I33590
HUDSON WOODS PARK - APRIL
04/30/2026
88.40
88.40
05/08/2026
10888
WRUCK SEWER & PORTABLE R I33591
SANDFORD PARK - APRIL 2026
04/30/2026
88.40
88.40
05/08/2026
10888
WRUCK SEWER & PORTABLE R I33592
LAKE RIDGE PARK - APRIL 2026
04/30/2026
88.40
88.40
05/08/2026
10888
WRUCK SEWER & PORTABLE R I33593
HIGHLINE PARK - APRIL 2026
04/30/2026
88.40
88.40
05/08/2026
795.60
795.60
Total WRUCK SEWER & PORTABLE RENTALS:
XCEL ENERGY
6950 XCEL ENERGY
972016966
STREET LIGHTS PAID TWICE IN
04/03/2026
3,858.04-
3,858.04- 04/16/2026
6950 XCEL ENERGY
972016966
MARCH 2026 STREET LIGHTS
04/03/2026
3,880.14
3,880.14
04/16/2026
6950 XCEL ENERGY
973263101
MARCH 2026 PARK IRRIGATION
04/13/2026
18.67
18.67
04/23/2026
6950 XCEL ENERGY
973319310
MARCH 2026 BLEDA/OLD SCHO
04/13/2026
458.74
458.74
04/23/2026
6950 XCEL ENERGY
973802889
302808445 LIFT 256 CRESCENT
04/16/2026
225.47
225.47
04/30/2026
6950 XCEL ENERGY
973802889
302808445 LIFT 256 CRESCENT
04/16/2026
246.31-
246.31- 04/30/2026
6950 XCEL ENERGY
973802889
302963558 SKATING RINK SERV
04/16/2026
108.78
108.78
6950 XCEL ENERGY
973802889
302963558 SKATING RINK SERV
04/16/2026
313.03-
313.03- 04/30/2026
6950 XCEL ENERGY
973802889
303085700 CITY HALL
04/16/2026
1,144.71
1,144.71
04/30/2026
6950 XCEL ENERGY
973802889
303085700 CITY HALL STREET
04/16/2026
21.23
21.23
04/30/2026
6950 XCEL ENERGY
973802889
303085700 CITY HALL SOLAR C
04/16/2026
1,348.44-
6950 XCEL ENERGY
973802889
303275744 CROSS WALK SIGN -
04/16/2026
17.12
17.12
04/30/2026
6950 XCEL ENERGY
973802889
303456004 SEWER PLANT
04/16/2026
98.96
98.96
04/30/2026
6950 XCEL ENERGY
973802889
303456004 SEWER PLANT
04/16/2026
132.84
132.84
04/30/2026
6950 XCEL ENERGY
973802889
303456004 SEWER PLANT SOL
04/16/2026
52.23-
52.23- 04/30/2026
6950 XCEL ENERGY
973802889
303771827 SEWER PLANT
04/16/2026
1,678.14
1,678.14
04/30/2026
6950 XCEL ENERGY
973802889
303922326 514 FOREST ROAD
04/16/2026
17.39
17.39
04/30/2026
6950 XCEL ENERGY
973802889
303922326 514 FOREST ROAD
04/16/2026
17.99-
17.99- 04/30/2026
6950 XCEL ENERGY
973802889
303997372 615 ROSE DRIVE SE
04/16/2026
1,424.98
1,424.98
6950 XCEL ENERGY
973802889
303997372 615 ROSE DRIVE SO
04/16/2026
1,874.44-
1,874.44- 04/30/2026
6950 XCEL ENERGY
973802889
304054546 ST LIGHTS CITY HAL
04/16/2026
43.51
43.51
6950 XCEL ENERGY
973802889
304054546 ST LIGHTS CITY HAL
04/16/2026
19.91-
19.91- 04/30/2026
6950 XCEL ENERGY
973802889
304166698 ST LIGHTS EAGLE L
04/16/2026
50.25
50.25
04/30/2026
6950 XCEL ENERGY
973802889
304229382 SEWER PLANT
04/16/2026
31.24
31.24
04/30/2026
6950 XCEL ENERGY
973802889
304242713 10 LAKE ST UNIT SI
04/16/2026
76.42
76.42
04/30/2026
6950 XCEL ENERGY
973802889
304242713 10 LAKE ST UNIT SI
04/16/2026
93.38-
93.38- 04/30/2026
6950 XCEL ENERGY
973802889
304242721 10 LAKE ST UNIT SI
04/16/2026
94.97
94.97
6950 XCEL ENERGY
973802889
304242721 10 LAKE ST UNIT SI
04/16/2026
266.56-
266.56- 04/30/2026
6950 XCEL ENERGY
973802889
304244893 SEWER LIFT
04/16/2026
1,665.06
1,665.06
6950 XCEL ENERGY
973802889
304244893 SEWER LIFT SOLAR
04/16/2026
1,326.95-
1,326.95- 04/30/2026
6950 XCEL ENERGY
973802889
302987575 621 ROSE DRIVE
04/16/2026
68.53
68.53
04/30/2026
6950 XCEL ENERGY
973802889
303069137 PUMP HSE - 601 MIN
04/16/2026
190.47
190.47
04/30/2026
6950 XCEL ENERGY
973802889
303069137 PUMP HSE - 601 MIN
04/16/2026
629.00-
629.00- 04/30/2026
6950 XCEL ENERGY
973802889
303085700 CITY HALL SERVICE
04/16/2026
100.00-
100.00- 04/30/2026
6950 XCEL ENERGY
973802889
303997372 615 ROSE DRIVE SE
04/16/2026
100.00-
100.00- 04/30/2026
6950 XCEL ENERGY
973802889
304244893 SEWER PLAN SERVI
04/16/2026
100.00-
100.00- 04/30/2026
6950 XCEL ENERGY
975915665
WELL NO. 1 APRIL 2026
04/30/2026
286.55
286.55
05/08/2026
6950 XCEL ENERGY
976209007 AP
APRIL 2026 STREET LIGHTS
04/30/2026
3,896.31
3,896.31
05/12/2026
6950 XCEL ENERGY
977123563
PARK IRRIGATION - APRIL 2026
05/08/2026
18.72
18.72
05/12/2026
5,302.92
5,302.92
Total XCEL ENERGY:
04/30/2026
1,348.44- 04/30/2026
04/30/2026
04/30/2026
04/30/2026
04/30/2026
YACCARINO, KRIS
11904
YACCARINO, KRIS
APRIL 2026 FA
EBT TOKENS
04/27/2026
14.00
14.00
04/30/2026
11904
YACCARINO, KRIS
APRIL 2026 FA
PROMOTION TOKENS
04/27/2026
7.00
7.00
04/30/2026
Voided
CITY OF BIG LAKE
Payment Approval Report - CLAIMS LIST FOR COUNCIL
Page:
Report dates: 4/9/2026-5/12/2026
Vendor
Vendor Name
Invoice Number
Description
Invoice Date
Net
Amount Paid
Date Paid
10.00
10.00
04/30/2026
31.00
31.00
Invoice Amount
11904
YACCARINO, KRIS
APRIL 2026 FA
MARKET BUCKS
04/27/2026
Total YACCARINO, KRIS:
ZIEGLER
10422
ZIEGLER
IN002383225
WWTP GENERATOR
04/21/2026
744.18
744.18
04/23/2026
10422
ZIEGLER
IN002387294
#207 SKID STEER REPAIR
04/23/2026
47.95
47.95
04/30/2026
792.13
792.13
137.75
137.75
137.75
137.75
894,509.05
894,509.05
Total ZIEGLER:
ZURBEY, GREG
10936
ZURBEY, GREG
Total ZURBEY, GREG
Grand Totals:
MILEAGE REI
:
MILEAGE TO AND FROM MMBA
29
May 12, 2026 05:46PM
04/27/2026
04/30/2026
Voided
May water credit balance refunds
CITY OF BIG LAKE
Page: 1
Check Register - Summary
May 12, 2026 5:46PM
Report Dates: 05/01/2026 - 05/31/2026
Check Number
Check Issue Date
Payee
Amount
99463
05/01/2026 BUTLER, SARAH & ALLAN
76.04
99464
05/06/2026 CAVALIERA HOMES LLC
17.04
99465
05/06/2026 CAVALIERA HOMES LLC
16.89
99466
05/06/2026 CENTRAL LAND TITLE GUARANTEE CO
32.14
99467
05/06/2026 FIRST AMERICAN TITLE INSURANCE CO
18.45
99468
05/06/2026 FLEX TITLE COMPANY LLC
83.90
99469
05/06/2026 JENNIFER M GERMANN
76.18
99470
05/06/2026 KEVIN & KELSEY SCHWIETZ
79.08
99471
05/06/2026 LEGACY TITLE
52.30
99472
05/06/2026 LEVEL UP PROPERTIES LLC
28.50
99473
05/06/2026 NORTHLAND TITLE
26.84
99474
05/06/2026 PREFERRED TITLE INC
10.72
99475
05/06/2026 SCOTT FICHTNER
20.44
99476
05/06/2026 THE TITLE GROUP INC
31.58
99477
05/06/2026 THE TITLE GROUP INC
204.75
99478
05/06/2026 THE TITLE TEAM
75.48
99479
05/06/2026 TIMOTHY WAGNER & MELANIE ANDERSON
10.91
99480
05/06/2026 TITLE SPECIALISTS INC
818.11
99481
05/06/2026 TRISTA SPURGIN
64.83
99482
05/06/2026 TYLER RICHARDS
106.85
Grand Totals:
1,851.03
Payroll #9 paid 05/06/2026
CITY OF BIG LAKE
Page: 1
Check Register - PAYROLL CLAIM LIST FOR APPROVAL
May 12, 2026 5:48PM
Pay Period Dates: 04/19/2026 - 05/02/2026
Report Criteria:
Includes the following check types:
Manual, Payroll, Supplemental, Transmittal, Void
Includes unprinted checks
Pay Period
Date
Journal
Code
Check
Issue Date
Check
Number
Payee
ID
Payee
Description
Amount
D
05/02/2026 PC
05/06/2026
523335 ADAMSKI, TYLER JAMES
4007
2,093.91- D
05/02/2026 PC
05/06/2026
523336 ASFELD, MICHAEL
3020
2,457.97- D
05/02/2026 PC
05/06/2026
523337 ATKINSON, DEBRA ANN
5050
180.61- D
05/02/2026 PC
05/06/2026
523338 BADER, RANDY
2001
2,503.22- D
05/02/2026 PC
05/06/2026
523339 BAKER, JESSICA S
3025
1,501.06- D
05/02/2026 PC
05/06/2026
523340 BAUTCH, GARY
2002
1,957.19- D
05/02/2026 PC
05/06/2026
523341 BERGSTROM, TAMARA
5001
1,311.54- D
05/02/2026 PC
05/06/2026
523342 BERNER, MICHAEL B
5041
141.96- D
05/02/2026 PC
05/06/2026
523343 BERNER, MICHELLE A
5039
451.49- D
05/02/2026 PC
05/06/2026
523344 BRANDT, RANDY M
2024
1,962.04- D
05/02/2026 PC
05/06/2026
523345 CHAFFEE, GUY D
3001
3,526.93- D
05/02/2026 PC
05/06/2026
523346 CHILDS, DANIEL M
4000
3,023.84- D
05/02/2026 PC
05/06/2026
523347 CREIGHTON, SCOTT
6023
22.98- D
05/02/2026 PC
05/06/2026
523348 CRUZE, SOPHIE M
5006
190.34- D
05/02/2026 PC
05/06/2026
523349 DANIELS, SCOTT
4005
3,245.01- D
05/02/2026 PC
05/06/2026
523350 ENEBAK, TROY M
2005
143.13- D
05/02/2026 PC
05/06/2026
523351 FRECHETTE, KERI
5022
236.71- D
05/02/2026 PC
05/06/2026
523352 GARDAS, CODY T
3029
2,323.27- D
05/02/2026 PC
05/06/2026
523353 GEROUX, KENNETH L
6002
367.64- D
05/02/2026 PC
05/06/2026
523354 GREENWALD, BRANDON T
2007
1,918.09- D
05/02/2026 PC
05/06/2026
523355 HALVERSON, KEN
6005
355.91- D
05/02/2026 PC
05/06/2026
523356 HANSON, ANDREW C
3026
2,680.60- D
2,412.07- D
05/02/2026 PC
05/06/2026
523357 HANSON, AUTUMN LYNN
3027
05/02/2026 PC
05/06/2026
523358 HANSON, KAMERON
6026
22.98- D
05/02/2026 PC
05/06/2026
523359 HARRIS, HENRY D
3030
2,594.42- D
05/02/2026 PC
05/06/2026
523360 HAWKINS, JULIE
3023
2,475.95- D
05/02/2026 PC
05/06/2026
523361 HEDSTROM, NATHAN R
3028
2,508.30- D
05/02/2026 PC
05/06/2026
523362 HENNESSY, JOHN GORDON
5054
1,549.49- D
05/02/2026 PC
05/06/2026
523363 HOARD, CHRIS
3004
3,109.75- D
05/02/2026 PC
05/06/2026
523364 HOLL, AMELIA SUSAN
5052
190.39- D
05/02/2026 PC
05/06/2026
523365 HOLL, ANNIKA NICOLE
5056
280.80- D
05/02/2026 PC
05/06/2026
523366 HUBER, KELSEY M
5037
148.88- D
05/02/2026 PC
05/06/2026
523367 JOHNSON, BRETT V.
2008
2,101.01- D
2,640.85- D
05/02/2026 PC
05/06/2026
523368 KALLA, JOSEPH
3005
05/02/2026 PC
05/06/2026
523369 KAUTZMAN, JOSEPH
4006
2,081.11- D
05/02/2026 PC
05/06/2026
523370 KLIMMEK, JOHANNA
1003
3,987.15- D
05/02/2026 PC
05/06/2026
523371 KNIER, PAUL A.
6008
459.55- D
05/02/2026 PC
05/06/2026
523372 KOHL, TARA L
1020
1,677.56- D
05/02/2026 PC
05/06/2026
523373 KOLLAR, PHILIP
4002
2,067.55- D
05/02/2026 PC
05/06/2026
523374 KOLLER, JOHN R
2012
2,462.55- D
05/02/2026 PC
05/06/2026
523375 KUCALA, THOMAS D
3006
2,976.79- D
05/02/2026 PC
05/06/2026
523376 LARSON, CAROL J.
5013
481.46- D
05/02/2026 PC
05/06/2026
523377 LEGER, MOLLY A
5025
531.80- D
05/02/2026 PC
05/06/2026
523378 LOGSDON, TRISTIN M
5057
756.48- D
05/02/2026 PC
05/06/2026
523379 MATTSON, DANA A
4003
1,746.60- D
05/02/2026 PC
05/06/2026
523380 MICHELS, NORMAN M
2010
2,859.85- D
05/02/2026 PC
05/06/2026
523381 MILLER, LISA M
1018
2,151.10- D
05/02/2026 PC
05/06/2026
523382 MOENING, ERIC
4004
2,701.52- D
05/02/2026 PC
05/06/2026
523383 NODING, KIM
6010
320.62- D
05/02/2026 PC
05/06/2026
523384 ODENS, LISA
6011
22.98- D
05/02/2026 PC
05/06/2026
523385 OLSON, SAMUEL D
3009
3,927.33- D
05/02/2026 PC
05/06/2026
523386 OTTESON, LAYNE R
1007
3,463.84- D
D = Direct Deposit
CITY OF BIG LAKE
Page: 2
Check Register - PAYROLL CLAIM LIST FOR APPROVAL
May 12, 2026 5:49PM
Pay Period Dates: 04/19/2026 - 05/02/2026
Pay Period
Date
Journal
Code
Check
Issue Date
Check
Number
Payee
ID
Payee
Description
Amount
D
05/02/2026 PC
05/06/2026
523387 PETERSON, TINA D
3011
2,623.86- D
05/02/2026 PC
05/06/2026
523388 PETROWSKI, SANDRA L
1004
1,769.31- D
05/02/2026 PC
05/06/2026
523389 POPP, MARIE ANN
1022
3,376.42- D
05/02/2026 PC
05/06/2026
523390 PRIGGE, NICHOLAS D
3012
3,346.76- D
05/02/2026 PC
05/06/2026
523391 RANELLE, CARLA K
1023
1,863.55- D
05/02/2026 PC
05/06/2026
523392 RATHMANNER, JULIE A
1009
1,557.35- D
05/02/2026 PC
05/06/2026
523393 REEK, SILAS D.
3013
2,598.86- D
05/02/2026 PC
05/06/2026
523394 ROSA, JESS N
5038
161.53- D
05/02/2026 PC
05/06/2026
523395 RUPAR, KENDALL SAVANNAH
5055
322.56- D
05/02/2026 PC
05/06/2026
523396 SALITERMAN, WILLIAM J
3018
2,291.03- D
05/02/2026 PC
05/06/2026
523397 SALO, MATTHEW S
2028
2,504.45- D
05/02/2026 PC
05/06/2026
523398 SAWATSKY, CALEB I
3024
1,997.25- D
05/02/2026 PC
05/06/2026
523399 SCHLAPKOHL, CHAZ M
2029
1,839.00- D
05/02/2026 PC
05/06/2026
523400 SCOTT, CORRIE L
1005
2,068.71- D
05/02/2026 PC
05/06/2026
523401 SEEFELD, PAUL J
6012
366.82- D
05/02/2026 PC
05/06/2026
523402 SPLITTSTOZER, JAY F
5045
258.51- D
05/02/2026 PC
05/06/2026
523403 STOLTZ, GARY J
5048
1,822.85- D
05/02/2026 PC
05/06/2026
523404 UDERMANN, JOSHUA H
2033
1,919.80- D
05/02/2026 PC
05/06/2026
523405 WEBER, MEGAN
6025
22.98- D
05/02/2026 PC
05/06/2026
523406 WEBSTER, JEFF
6030
22.98- D
05/02/2026 PC
05/06/2026
523407 WEGELEBEN, DEBORAH K
1011
3,346.83- D
05/02/2026 PC
05/06/2026
523408 WOLBECK, GINA
1001
2,530.05- D
05/02/2026 PC
05/06/2026
523409 ZURBEY, GREGORY S
5020
05/02/2026 CDPT
05/04/2026
523410 ICMA
3 RETIREMENT ICMA ROTH Pay Period: 05/02/2
2,332.31- D
3,262.32-
05/02/2026 CDPT
05/04/2026
523411 MN CHILD SUPPORT
7 CHILD SUPPORT CHILD SUPPORT Pay Perio
36.91-
05/02/2026 CDPT
05/04/2026
523412 OPTUM - H.S.A.
4 HSA HEALTH SAVINGS ACCOUNT Pay Period:
5,394.61-
05/02/2026 CDPT
05/04/2026
523413 PAYROLL TAX - STATE
6 STATE WITHHOLDING STATE WITHHOLDING
8,420.77-
05/02/2026 CDPT
05/04/2026
523414 PAYROLL TAXES - FED/FICA
1 FEDERAL PAYROLL TAXES FEDERAL WITHH
37,888.3837,144.31-
05/02/2026 CDPT
05/04/2026
523415 PERA
2 RETIREMENT & LIFE
05/02/2026 CDPT
05/04/2026
523416 TASC
5 SECTION 125 FLEX DEP CARE Pay Period: 05
Grand Totals:
453.83220,851.07-
82
D = Direct Deposit
CITY OF BIG LAKE
Check Register - PAYROLL CLAIM LIST FOR APPROVAL
Pay Period Dates: 04/19/2026 - 05/02/2026
Report Criteria:
Includes the following check types:
Manual, Payroll, Supplemental, Transmittal, Void
Includes unprinted checks
D = Direct Deposit
Page: 3
May 12, 2026 5:49PM
Payroll #8 paid April 22, 2026
CITY OF BIG LAKE
Page: 1
Check Register - PAYROLL CLAIM LIST FOR APPROVAL
May 12, 2026 5:48PM
Pay Period Dates: 04/05/2026 - 04/18/2026
Report Criteria:
Includes the following check types:
Manual, Payroll, Supplemental, Transmittal, Void
Includes unprinted checks
Pay Period
Date
Journal
Code
Check
Issue Date
Check
Number
Payee
ID
Payee
Description
Amount
D
04/18/2026 PC
04/22/2026
523252 ADAMSKI, TYLER JAMES
4007
2,166.62- D
04/18/2026 PC
04/22/2026
523253 ASFELD, MICHAEL
3020
2,568.06- D
04/18/2026 PC
04/22/2026
523254 ATKINSON, DEBRA ANN
5050
178.37- D
04/18/2026 PC
04/22/2026
523255 BADER, RANDY
2001
2,605.97- D
04/18/2026 PC
04/22/2026
523256 BAKER, JESSICA S
3025
1,501.06- D
04/18/2026 PC
04/22/2026
523257 BAUTCH, GARY
2002
2,127.76- D
04/18/2026 PC
04/22/2026
523258 BERGSTROM, TAMARA
5001
1,323.34- D
04/18/2026 PC
04/22/2026
523259 BERNER, MICHAEL B
5041
189.78- D
04/18/2026 PC
04/22/2026
523260 BERNER, MICHELLE A
5039
273.10- D
04/18/2026 PC
04/22/2026
523261 BRANDT, RANDY M
2024
2,093.23- D
04/18/2026 PC
04/22/2026
523262 BUSCH, MASON A
6028
36.76- D
04/18/2026 PC
04/22/2026
523263 CHAFFEE, GUY D
3001
4,230.70- D
04/18/2026 PC
04/22/2026
523264 CHILDS, DANIEL M
4000
3,023.84- D
04/18/2026 PC
04/22/2026
523265 CRUZE, SOPHIE M
5006
377.85- D
04/18/2026 PC
04/22/2026
523266 DANIELS, SCOTT
4005
3,053.20- D
04/18/2026 PC
04/22/2026
523267 FRECHETTE, KERI
5022
177.51- D
04/18/2026 PC
04/22/2026
523268 GARDAS, CODY T
3029
2,735.33- D
04/18/2026 PC
04/22/2026
523269 GEROUX, JAKE RYAN
6033
36.76- D
04/18/2026 PC
04/22/2026
523270 GEROUX, KENNETH L
6002
36.76- D
04/18/2026 PC
04/22/2026
523271 GREENWALD, BRANDON T
2007
1,986.92- D
04/18/2026 PC
04/22/2026
523272 HANSON, ANDREW C
3026
2,208.31- D
04/18/2026 PC
04/22/2026
523273 HANSON, AUTUMN LYNN
3027
2,489.34- D
04/18/2026 PC
04/22/2026
523274 HARRIS, HENRY D
3030
2,703.18- D
04/18/2026 PC
04/22/2026
523275 HAWKINS, JULIE
3023
2,553.21- D
2,843.12- D
04/18/2026 PC
04/22/2026
523276 HEDSTROM, NATHAN R
3028
04/18/2026 PC
04/22/2026
523277 HEIDEMANN, ALAN P
6007
82.71- D
04/18/2026 PC
04/22/2026
523278 HENNESSY, JOHN GORDON
5054
1,549.49- D
04/18/2026 PC
04/22/2026
523279 HILL, MELISSA L.
5029
112.58- D
04/18/2026 PC
04/22/2026
523280 HOARD, CHRIS
3004
2,931.80- D
04/18/2026 PC
04/22/2026
523281 HOLL, AMELIA SUSAN
5052
221.37- D
04/18/2026 PC
04/22/2026
523282 HOLL, ANNIKA NICOLE
5056
86.77- D
04/18/2026 PC
04/22/2026
523283 HUBER, KELSEY M
5037
128.13- D
04/18/2026 PC
04/22/2026
523284 JOHNSON, BRETT V.
2008
2,187.75- D
04/18/2026 PC
04/22/2026
523285 KALLA, JOSEPH
3005
2,713.85- D
04/18/2026 PC
04/22/2026
523286 KAUTZMAN, JOSEPH
4006
1,816.88- D
04/18/2026 PC
04/22/2026
523287 KLIMMEK, JOHANNA
1003
3,937.15- D
04/18/2026 PC
04/22/2026
523288 KNIER, PAUL A.
6008
36.76- D
04/18/2026 PC
04/22/2026
523289 KNODLE, KRISTOPHER
6032
36.76- D
04/18/2026 PC
04/22/2026
523290 KOHL, TARA L
1020
1,685.50- D
04/18/2026 PC
04/22/2026
523291 KOLLAR, PHILIP
4002
2,170.30- D
04/18/2026 PC
04/22/2026
523292 KOLLER, JOHN R
2012
2,436.82- D
04/18/2026 PC
04/22/2026
523293 KUCALA, THOMAS D
3006
2,976.79- D
04/18/2026 PC
04/22/2026
523294 LARSON, CAROL J.
5013
432.53- D
04/18/2026 PC
04/22/2026
523295 LEGER, MOLLY A
5025
529.08- D
04/18/2026 PC
04/22/2026
523296 LOGSDON, TRISTIN M
5057
828.59- D
04/18/2026 PC
04/22/2026
523297 MATTSON, DANA A
4003
2,036.89- D
04/18/2026 PC
04/22/2026
523298 MICHELS, NORMAN M
2010
2,809.85- D
04/18/2026 PC
04/22/2026
523299 MILLER, LISA M
1018
2,006.99- D
04/18/2026 PC
04/22/2026
523300 MOENING, ERIC
4004
2,237.79- D
04/18/2026 PC
04/22/2026
523301 ODENS, LISA
6011
45.95- D
04/18/2026 PC
04/22/2026
523302 OLSON, SAMUEL D
3009
3,927.33- D
04/18/2026 PC
04/22/2026
523303 OTTESON, LAYNE R
1007
3,425.10- D
D = Direct Deposit
CITY OF BIG LAKE
Page: 2
Check Register - PAYROLL CLAIM LIST FOR APPROVAL
May 12, 2026 5:48PM
Pay Period Dates: 04/05/2026 - 04/18/2026
Pay Period
Date
Journal
Code
Check
Issue Date
Check
Number
Payee
ID
Payee
Description
Amount
D
04/18/2026 PC
04/22/2026
523304 PARSONS, KATHRYN M
6027
32.76- D
04/18/2026 PC
04/22/2026
523305 PETERSON, TINA D
3011
2,463.92- D
04/18/2026 PC
04/22/2026
523306 PETROWSKI, SANDRA L
1004
1,792.03- D
04/18/2026 PC
04/22/2026
523307 POPP, MARIE ANN
1022
3,387.69- D
04/18/2026 PC
04/22/2026
523308 PRIGGE, NICHOLAS D
3012
2,844.76- D
04/18/2026 PC
04/22/2026
523309 RANELLE, CARLA K
1023
1,831.32- D
04/18/2026 PC
04/22/2026
523310 RATHMANNER, JULIE A
1009
1,557.35- D
04/18/2026 PC
04/22/2026
523311 REEK, SILAS D.
3013
2,676.12- D
04/18/2026 PC
04/22/2026
523312 ROHRBECK, JACOB
6031
36.76- D
04/18/2026 PC
04/22/2026
523313 ROSA, JESS N
5038
73.68- D
04/18/2026 PC
04/22/2026
523314 RUPAR, KENDALL SAVANNAH
5055
292.35- D
04/18/2026 PC
04/22/2026
523315 SALITERMAN, WILLIAM J
3018
2,383.65- D
04/18/2026 PC
04/22/2026
523316 SALO, MATTHEW S
2028
2,426.16- D
04/18/2026 PC
04/22/2026
523317 SAWATSKY, CALEB I
3024
3,105.51- D
04/18/2026 PC
04/22/2026
523318 SCHLAPKOHL, CHAZ M
2029
1,858.59- D
04/18/2026 PC
04/22/2026
523319 SCOTT, CORRIE L
1005
2,072.60- D
04/18/2026 PC
04/22/2026
523320 SPLITTSTOZER, JAY F
5045
227.49- D
04/18/2026 PC
04/22/2026
523321 STOLTZ, GARY J
5048
1,822.85- D
04/18/2026 PC
04/22/2026
523322 TRADEWELL, BRYCE M
6029
36.76- D
04/18/2026 PC
04/22/2026
523323 UDERMANN, JOSHUA H
2033
1,973.73- D
04/18/2026 PC
04/22/2026
523324 VELISHEK, ANTHONY
6017
36.76- D
04/18/2026 PC
04/22/2026
523325 WEGELEBEN, DEBORAH K
1011
3,304.33- D
04/18/2026 PC
04/22/2026
523326 WOLBECK, GINA
1001
2,499.93- D
04/18/2026 PC
04/22/2026
523327 ZURBEY, GREGORY S
5020
04/18/2026 CDPT
04/20/2026
523328 ICMA
3 RETIREMENT ICMA ROTH Pay Period: 04/18/2
2,336.19- D
3,258.45-
04/18/2026 CDPT
04/20/2026
523329 MN CHILD SUPPORT
7 CHILD SUPPORT CHILD SUPPORT Pay Perio
36.91-
04/18/2026 CDPT
04/20/2026
523330 OPTUM - H.S.A.
4 HSA HEALTH SAVINGS ACCOUNT Pay Period:
5,332.11-
04/18/2026 CDPT
04/20/2026
523331 PAYROLL TAX - STATE
6 STATE WITHHOLDING STATE WITHHOLDING
8,489.97-
04/18/2026 CDPT
04/20/2026
523332 PAYROLL TAXES - FED/FICA
1 FEDERAL PAYROLL TAXES FEDERAL WITHH
37,676.87-
04/18/2026 CDPT
04/20/2026
523333 PERA
2 RETIREMENT & LIFE
37,567.22-
04/18/2026 CDPT
04/20/2026
523334 TASC
5 SECTION 125 FLEX DEP CARE Pay Period: 04
Grand Totals:
453.83220,800.24-
83
D = Direct Deposit
CITY OF BIG LAKE
Check Register - PAYROLL CLAIM LIST FOR APPROVAL
Pay Period Dates: 04/05/2026 - 04/18/2026
Report Criteria:
Includes the following check types:
Manual, Payroll, Supplemental, Transmittal, Void
Includes unprinted checks
D = Direct Deposit
Page: 3
May 12, 2026 5:48PM
AGENDA ITEM
Big Lake City Council
Prepared By:
Gina Wolbeck, City Clerk
Item Description:
Meeting Date:
5/20/2026
April 15, 2026 City Council Workshop Minutes
☐ Regular Agenda Item
☒ Consent Agenda Item
Item No.
6B
Reviewed By: Hanna Klimmek, City Administrator
Reviewed By: N/A
ACTION REQUESTED
By approving this item on the Consent Agenda, Council would be approving the April 15, 2026 City Council
Workshop Minutes as presented.
BACKGROUND/DISCUSSION
The April 15, 2026 City Council Workshop Minutes are attached for Council’s review.
FINANCIAL IMPACT
N/A
STAFF RECOMMENDATION
N/A
ATTACHMENTS
Workshop Minutes
Big Lake City Council Workshop Minutes
Date: April 15, 2026
Page 1 of 7
BIG LAKE CITY COUNCIL
WORKSHOP MINUTES
APRIL 15, 2026
1.
CALL TO ORDER
Mayor Knier called the meeting to order at 5:00 p.m.
2.
ROLL CALL
Council Members present: Ken Geroux, Ken Halverson, Paul Knier, Kim Noding, and Paul Seefeld. Also
present: City Administrator Hanna Klimmek, City Clerk Gina Wolbeck, Finance Director Deb Wegeleben,
Community Development Director Marie Popp, City Engineer Layne Otteson, Police Chief Sam Olson,
Police Sergeant Guy Chaffee, Liquor Store Manager Greg Zurbey, Streets/Parks/Fleet Superintendent
Norm Michels, and Water/Wastewater Superintendent Dan Childs.
3.
PROPOSED AGENDA
Council Member Seefeld motioned to adopt the proposed Agenda as presented. Seconded by Council
Member Noding, unanimous ayes, Agenda adopted.
4.
BUSINESS
4A.
Discuss Re-establishment of the Police K9 Program
Guy Chaffee reviewed the Big Lake Police Department is in the process of exploring re-establishment of
the Police K9 Program and asked for Council discussion on proceeding with the program. Sam Olson
noted the department had a canine program up until 2022 with the passing of K9 Bruno. When K9 Bruno
passed away, the community came together and helped raise money to get another K9 for our
department. Money was raised to purchase a new K9 squad, and this squad is currently equipped with
everything needed as a K9 squad but is being utilized as a patrol vehicle. Olson reviewed our region
continues to see strong narcotic activity, and our officers are very active in seeking these types of
violations on traffic stops. K9 Bruno was deployed many times and was a great resource to ensure a
thorough search of suspect vehicles was undertaken. The re-establishment of the K9 program would
bring back efficiency to the many traffic stops our Big Lake Officers conduct and would assist in limiting
the time spent on these types of stops. Olson discussed officers continue to see calls for service involving
missing and vulnerable individuals, which a K9 is often used to track and locate these individuals. Chaffee
noted K9’s are also useful for conducting building searches for alarm, burglary, and open-door calls. A
major benefit to having a K9 assist with these scenarios is increased officer safety. With the fast-growing
pace of business and the size of the buildings in the Big Lake Industrial Park, a K9 can assist in cutting
down the time clearing these types of large businesses and calls for service.
Big Lake City Council Workshop Minutes
Date: April 15, 2026
Page 2 of 7
Chaffee reviewed the K9 equipment the department currently has and noted department staff would
actively reach out to charitable organizations for donations to offset costs for the care of the K9 for items
such as food, grooming, boarding when needed, and other miscellaneous necessary items. Chaffee
indicated medical costs will be at no cost to the City of Big Lake as Granite City Pet Hospital provides care
for area Police K9 programs at no cost. Olson reviewed there is currently $39,156.94 in the K9 designated
fund, and the City received an estimate from Performance Kennels Inc. for the cost of a Patrol K9 dog and
12-week combined detector/patrol training course in the amount of $21,525.00. This would leave
$17,631.94 in the K9 program fund for additional training and miscellaneous approved items. Olson also
discussed if the council decides to move forward with the K9 program, we have the option of turning the
Chief’s vehicle into the K9 squad, which has minimal miles on it. It is the same year as our current K9
squad, and equipment we currently have will fit in it. There would be a small cost for switching
equipment over, but this option would extend the life of the K9 squad. The former K9 squad would then
be utilized as the Chief’s vehicle.
Mayor Knier asked if Chief Olson finds the program necessary. Olson responded he feels the K9 program
is necessary, noting not only did the community raise money for the program, there has been substantial
support from community members. Olson and Chaffee reviewed previous K9 deployments which were
extremely beneficial to the safety of the department.
Council Member Halverson asked if the K9 would be trained for drug detection and apprehension.
Chaffee responded our K9 would be trained for both. Chaffee also reviewed K9 dogs aren’t imprinted on
marijuana anymore other than jail, school, and airport dogs. Our dog would not be imprinted on
detecting marijuana.
Mayor Knier stated he is in favor of re-establishing the K9 program in Big Lake.
Council Member Geroux stated he is in favor of re-establishing the K9 program. If the department feels it
will be beneficial, he 100% supports the cause.
Council Member Noding stated she is in favor of re-establishing the K9 program, given the investment the
community has given to the program.
Council directed Staff to move forward with re-establishment of the Big Lake Police K9 Program.
4B.
2026 Street and Utility Improvement Project No. ST2026-1 Scope Review
Layne Otteson reviewed the city was not awarded a grant through the Local Road Improvement Program
(LRIP) from MnDOT, which requested $1.4 million in funding for constructing the full length of Minnesota
Avenue from County Road 43 to 180th Street. Otteson discussed the City’s Street Committee
(Geroux/Knier) met with staff on April 13, 2026 to discuss the scope of constructing Minnesota Avenue.
The two construction options presented included Option A - a full-length asphalt segment from CR 43
east to 180th Avenue NW, and Option B - a short 550’ asphalt segment, with a gravel emergency segment
to the Industrial Park (180th Avenue NW). Discussion included impacts to the City’s CIP street fund,
potential future LRIP funding, and timing with construction of the Public Safety Facility (PSF). At the
Big Lake City Council Workshop Minutes
Date: April 15, 2026
Page 3 of 7
conclusion of the meeting, the direction of the Street Committee was to recommend to the City Council
to move forward with new Option C, only constructing the short 550’ asphalt street segment without
construction of the gravel emergency segment, and to pursue LRIP funding for 2027. Otteson discussed
the City Council is being asked to provide direction on which option they would like to move forward with
at tonight’s Council Meeting for consideration. Option A included constructing the Minnesota Avenue
full-length asphalt segment from CR 43 to 180th Avenue NW.
Council Member Halverson stated he would go for Option C, noting it would be a waste of taxpayer
money to build a gravel road as emergency vehicles won’t drive on this type of road. Halverson also
noted the property could sell in the meantime.
Council Member Noding asked if we have to wait a year to reapply for LRIP funding. Otteson reviewed
LRIP grant applications are due in November for the next year’s funding. Noding also asked how the
Smith Trust will reimburse the city for the cost of the road. Wegeleben explained how this type of special
assessment would work, which would show up as a lien against the property until it sells, at which time
the entire assessment would be due. Noding asked how much the gravel road would cost. Mayor Knier
responded the estimated cost is $35,000. Otteson discussed it would be re-evaluated in the future for
finishing the construction.
Council Member Seefeld stated he prefers Option A due to the school and noted many workers in the
Industrial Park would utilize the road. Seefeld expressed he feels completing the Minnesota Avenue
extension is needed to address safety concerns. Seefeld stated he could also go with Option C if it is
guaranteed we pursue 2027 LRIP funding and complete the section whether or not we get LRIP funds.
Council Member Halverson asked how completing Minnesota Avenue would affect our CIP street fund.
Council Member Geroux reviewed that was a large part of the discussion at the committee level, noting
Option C gives us time to replenish street fund 196, and budget/plan for the improvement so we aren’t
depleting all our resources at this time. It would give us a little time to prepare for that.
Council Member Halverson discussed he has been listening to other council members say it’s not
government’s job to get involved with the private sector, and it’s not governments job to get involved
with private building, and now we are looking at constructing a $1.8M road on private property. Mayor
Knier discussed it is a safety issue in that we have one inlet into an extremely fast-growing corridor in an
industrial and school area. Knier stated we aren’t doing this for one private citizen; we are doing it for the
community. Council Member Seefeld clarified it would be across private property, but the road would be
constructed in the city right of way. Council Member Halverson asked how we are going to come up with
money to do the fix by the Police Department if we drain this account and reviewed another area of
concern is the condition of Eagle Lake Road South. Halverson stated we need to prioritize where we are
at with street maintenance costs.
Layne Otteson asked for clarification on Council Member Seefeld’s support for Option C, noting he is
requesting a guarantee from Council on completing Minnesota Avenue whether or not we receive LRIP
funding in 2027. If that is the directive, that would need to be included in the Resolution tonight, which
would become binding. Hanna Klimmek noted that is something we should get consensus on. Otteson
suggested we have a pavement management plan review where it lists all the street improvement plans
Big Lake City Council Workshop Minutes
Date: April 15, 2026
Page 4 of 7
for years 2027-2031. Council Member Seefeld discussed this is his fear that if we don’t do the extension
this year, it will keep getting kicked down the road. Mayor Knier discussed he fully intends to support we
do the extension next year whether we get the LRIP funding or not but doesn’t feel we need to tie our
hands on it. Knier acknowledged we could change our minds due to some unforeseen catastrophe. Knier
stated he feels it is an important road to complete, as well as our other roads that are important.
Council Member Halverson asked why we are spending taxpayer dollars to buy 1.5 acres for ponding
when there isn’t any benefit to the taxpayers. If that land stays with the Smith Trust, it would be the
developer’s responsibility to dig the pond and it would stay on the tax roll. This project is a never-ending
flow of cash. Otteson clarified we have to acquire 1.5 acres to build Minnesota Avenue, or we have to
have a need. If the property owner were to build Minnesota Avenue on his own, he would provide the
land, but we need to oversize the pond area so the city would contribute because of the Public Safety
Facility. This is an opportunity for us to take advantage of the ponding area for the Public Safety Facility.
That part of the pond would be gained through an easement with the Smith Trust. Geroux discussed we
would still need to put in a pond for our project. If we look at the whole piece, and apply some common
sense, we can do this in one shot and negotiate with the Smith Trust to make a win-win deal here.
Instead of having four separate retainage ponds all over the place, we could work with the property
owner and come up with a plan that benefits both sides. Otteson noted it would be a regional ponding
concept just like what Premier Marine did with their large pond area. They have to give us land for
Minnesota Avenue and the cost of excavation goes into the assessment, so city taxpayers aren’t paying
for the pond. Halverson reiterated we would be paying to acquire 1.5 acres and taking the land off the tax
roll, and Otteson clarified we are requiring 1.5 acres for ponding as the landowner has to provide land for
ponding purposes. Halverson asked if we are paying them money for this 1.5 acres, and Geroux
responded we have not negotiated that yet. Otteson noted there will be a substantial amount of soil
coming out of there and they may want to keep it for future lots just like Premier Marine did.
A consensus of the Council was to bring Option C forward to tonight’s Council Meeting for consideration.
4C.
Discuss Wastewater Treatment Facility Expansion Project Recommendation
Hanna Klimmek reviewed the Wastewater Treatment Facility Expansion project 30% design deliverable
presentation from SEH, Inc. at the February 18, 2026 workshop, and noted the presentation also included
an overview of funding progress, potential delivery methods, and anticipated next steps. Staff requested
direction on three items, 1) whether to develop a 30% project cost estimate, 2) whether to proceed to
100% design, and 3) which delivery method to utilize. The City Council directed the Public Building
Planning Committee (PBPC) to review these items and return with a recommendation. Council Member
Geroux reviewed the PBPC’s recommendation from their meeting on March 23, 2026, which included
recommendations to, 1) not develop a cost estimate at the 30% design stage, 2) proceed with advancing
the project to 100% design, and 3) utilize the Construction Manager at Risk delivery method.
Klimmek discussed if the City Council provides consensus to proceed with this approach, staff
recommends amending the existing contract for 30% design services. The amendment would include
CMAR selection assistance, completion of final design, bidding support, and construction administration
services. After completion and certification of final design, the project will be eligible for consideration as
Big Lake City Council Workshop Minutes
Date: April 15, 2026
Page 5 of 7
a priority project through the State of Minnesota’s Public Facilities Authority loan program. Dan Childs
noted some projects have experienced up to a one-year delay in being placed on the priority list following
certification.
Council directed Staff to move forward with the recommendations presented by the PBPC.
4D.
2026 Street Patching and Sealcoat Discussion
Layne Otteson reviewed street patching and sealcoating needs for 2026. Street patching costs are
estimated to be $40,000 and sealcoating needs are estimated to be $210,000. Otteson discussed various
points of interest including, 1) staff is seeing accelerated deterioration of pavement in isolated areas on
collector streets that are 22 to 25 years old. Some areas are experiencing the top 2” turning to gravel this
spring, 2) areas with poor drainage have the most severe pavement deterioration, which can typically be
corrected during resurfacing to meet minimum engineering slopes, 3) curbing on Lakeshore Drive and
Hiawatha Avenue has significant deterioration at many of the joints. A field survey shows about 10% of
curb joints have a poor rating and should be repaired. This repair adds approximately $250,000 to the
resurfacing project, 4) there was significant residential and commercial growth in the city between 1998
and 2007. Those streets range from 19 to 28 years old and are reaching the typical age for resurfacing, 5)
staff consensus recognizes sealcoat provides benefit by preserving pavement and extending the
pavement life, and 6) funding the Pavement Management Plan requires a strategy to utilize state aid
funding, general fund, bonding and possible grants to minimize the budget impact. Otteson noted large
projects may require state aid funding advances. Otteson reviewed staff’s recommendation is to move
forward with 2026 patching and sealcoat planning and further develop project for approval at the May 20
Council meeting.
Council directed Staff to move forward with 2026 patching and sealcoat planning and further develop
project for approval at the May 20 Council meeting.
4E.
Discuss Water Meter Exchange Program – Water Service Shut Offs
Norm Michels reviewed the city started the water meter exchange program in the spring of 2024 to
replace aging water meters citywide. The City contracted with Core and Main and HydroCorp to replace
all water meters throughout the city. These new meters provide immediate up to date water usage data
that is used for utility billing purposes and has assisted in trouble shooting high water usage issues
occurring at properties. Michels discussed at the onset of the project, there were over 3,900 water
meters to be switched out. The contractor has fulfilled the requirements of the contract, and in the
summer of 2025, we were informed the program was being turned over the city for the remaining meters
to be changed out. At the time the project was turned over to the city, the remaining water meters that
needed to be replaced was over 450. Public Works staff along with City Hall staff have worked diligently
trying to schedule the replacement of the remaining water meters. Currently, there are approximately 90
meters left to be changed out. Staff has tried contacting residents though multiple different methods
including door knockers, phone messages and notices attached to utility bills. Michels discussed that due
to the limited number of remaining old-style water meters, we can expect the city’s current meter read
company, RMR, will cease providing meter reading services. When this happens, Public Works staff will
Big Lake City Council Workshop Minutes
Date: April 15, 2026
Page 6 of 7
have to take on the task of reading any remaining old-style meters monthly. As the City has provided a
substantial amount of notifications to remaining old-style metered households, the only other recourse
to get the meters updated is to begin the process of shutting off water service to these remaining
properties. The city would provide one last notification to property owners that their old water meter
equipment must be scheduled for replacement immediately or their water service will be shut off by a
specific date. Water service would then be turned off until Public Works installs the new water meter
equipment. Upon installation, Public Works will reinstate water service as soon as possible. Michels
discussed per the city fee schedule, the fee for shutting off water service is $60, and the fee for turning
the service back on is an additional $60. Staff does not have the authority to waive these fees, and it
would be up to the Council’s discretion to waive fees listed in the city fee schedule. Michels reiterated all
of these property owners have received multiple notices that they need to schedule their water meter
replacement and have not done so or have neglected to be home for their scheduled appointment. Public
Works has notified all property owners a minimum of four times, in addition to multiple notices
processed by HydroCorp. Michels’ reviewed staff is seeking Council authorization to move forward with
shutting off water services to specific properties due to lack of compliance with the water meter
exchange program.
Council Member Noding asked if all non-compliant properties are single-family residential structures. Deb
Wegeleben confirmed they are.
Mayor Knier asked how many services they can shut off at a time, and Michels responded he is
recommending ten per week. Wegeleben discussed we are also going to be starting shut offs for nonpayment also.
Council Member Geroux stated he agrees with staff’s recommendation.
Council Member Halverson stated he feels we should not waive the fee due to the number of times
property owners have been contacted, and Mayor Knier agreed.
Council Member Seefeld agreed with staff’s recommendation.
Wegeleben clarified if a property owner schedules a time for public works staff to come in to replace the
meter, and they aren’t at the home to let staff into the dwelling, their water service will be immediately
shut off.
Council directed Staff to begin the process of shutting off water services to those properties not
compliant with the City’s Water Meter Exchange Program, and to not waive water shut off fees.
4F.
Future MNDOT Highway 10 Project Update
Layne Otteson provided a project update for the future 2029 and 2030 MnDOT US Highway 10
construction project. MnDOT has identified a 2029 US Hwy 10 Reconstruction Project from the esplanade
area along Big Lake to Phyllis Street. Otteson noted the termini are subject to adjustment as it is early in
the process. MnDOT has provided very little information other than it is full reconstruction and all
Big Lake City Council Workshop Minutes
Date: April 15, 2026
Page 7 of 7
intersections are being studied. Staff has provided preliminary information and safety concerns along the
corridor to MnDOT. Staff will meet with MnDOT when they have further developed preliminary concepts
and layouts. Otteson noted MnDOT has inquired if the city has interest in lighting upgrades and
streetscaping which could include aesthetic upgrades. The 2030 Resurfacing and Intersection upgrade
project, MnDOT has indicated new J-turn configurations at 166th Street, 172nd Street and 176th Street are
likely. This segment is from Phyllis Street to the Sherburne County Courthouse area in Elk River; however,
recent discussions include designs that limit some of the expected turns as previously shared.
Mayor Knier discussed the proposed redesign will make it difficult to get to the businesses on the south
side of Highway 10. This won’t be good for those businesses and isn’t equitable compared to the
businesses on the north side. It was also discussed that sending a large commercial vehicle to use a Uturn in a 65 mile per hour speed zone poses significant safety concerns.
Council Member Halverson discussed most J turn designs are full J turns. The proposed three-quarter J
turns will be hard for large vehicles to turn around in, especially in a highly industrial area like ours.
Council directed staff to draft a response to MnDOT that the city prefers full J turns at two of the three
intersections east of town, and Council supported the City Engineer signing the MnDOT plans if this
language is included.
5.
OTHER
Norm Michels discussed the city received a request from George Quinn for improvements at Veteran’s
Memorial Park. Michels noted the city has received a $3,500 donation from Big Lake Spud Fest to contribute
towards the improvements. It won’t cover all the costs but there are funds available in the park fund if
needed. Hanna Klimmek noted they would like to make the improvements by Memorial Weekend if
possible.
A consensus of the Council was to allow for the improvements to be completed as discussed at Veteran’s
Memorial Park.
6.
ADJOURN
Council Member Seefeld motioned to adjourn at 6:02 p.m. Seconded by Council Member Noding
unanimous ayes, motion carried.
City Clerk
Date Approved by Council
AGENDA ITEM
Big Lake City Council
Prepared By:
Gina Wolbeck, City Clerk
Item Description:
Meeting Date:
5/20/2026
April 15, 2026 City Council Regular Meeting Minutes
☐ Regular Agenda Item
☒ Consent Agenda Item
Item No.
6C
Reviewed By: Hanna Klimmek, City Administrator
Reviewed By: N/A
ACTION REQUESTED
By approving this item on the Consent Agenda, Council would be approving the April 15, 2026 City Council
Regular Meeting Minutes as presented.
BACKGROUND/DISCUSSION
The April 15, 2026 City Council Regular Meeting Minutes are attached for Council’s review.
FINANCIAL IMPACT
N/A
STAFF RECOMMENDATION
N/A
ATTACHMENTS
Regular Meeting Minutes
Big Lake City Council Meeting Minutes
Date: April 15, 2026
Page 1 of 6
BIG LAKE CITY COUNCIL
REGULAR MEETING MINUTES
APRIL 15, 2026
1.
CALL TO ORDER
Mayor Paul Knier called the meeting to order at 6:30 p.m.
2.
PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was recited.
3.
ROLL CALL
Council Members present: Ken Geroux, Ken Halverson, Paul Knier, Kim Noding, and Paul Seefeld.
Also present: City Administrator Hanna Klimmek, City Clerk Gina Wolbeck, Finance Director Deb
Wegeleben, City Engineer Layne Otteson, Community Development Director Marie Popp, Police
Chief Sam Olson, Streets/Parks/Fleet Superintendent Norm Michels, Water/Wastewater
Superintendent Dan Childs, and Consultant City Planner Kendra Lindahl from Landform.
Pastor Kyle Sidlo from Saron Lutheran Church gave an invocation.
4.
OPEN FORUM
Mayor Knier opened the Open Forum at 6:31 p.m. No one came forward. Mayor Knier closed the
Open Forum at 6:31 p.m.
5.
PROPOSED AGENDA
Council Member Seefeld motioned to adopt the proposed Agenda as presented. Seconded by
Council Member Noding, unanimous ayes, Agenda adopted.
6.
CONSENT AGENDA
Council Member Noding motioned to approve the Consent agenda as presented. Seconded by
Council Member Seefeld, unanimous ayes, Consent Agenda approved. The Consent Agenda
consisted of: 6A. Approve List of Claims, 6B. Approve Council Workshop Minutes of March 18,
2026, 6C. Approve Regular Council Meeting Minutes of March 18, 2026, 6D. Approve Proclamation
Big Lake City Council Meeting Minutes
Date: April 15, 2026
Page 2 of 6
Proclaiming May 3-9, 2026 as Professional Municipal Clerk’s Week, 6E. Approve Proclamation
Proclaiming May 10-16, 2026 as National Police Week and May 15, 2026 as Peace Officers
Memorial Day, 6F. Accept Resignation of Part-time Liquor Store Employee Rickey Peterson, 6G.
Approve Resolution No. 2026-18 Rescinding Resolution No. 2026-05 Requesting the Great River
Regional Library to Conduct a Space Needs Assessment, 6H. Approve Letter of Support for
Retaining Local Zoning Authority, 6I. Approve Lift Station No. 7 Quote with Total Control Systems,
Inc., 6J. Approve Conditional Offer of Employment to Zachary Vidmar for the Police Officer Position,
6K. Approve 2026 Big Lake Spud Fest Temporary On-sale Liquor License Application, 6L. Approve
Resolution No. 2026-19 approving a Stormwater Maintenance Agreement and Easement for
Cobblestone Second Addition, 6M. Approve Joint Powers Agreement with Big Lake Township for
Improvements to 172nd Street NW, 6N. Approve Joint Powers Agreement for the Sherburne
County Multi Jurisdiction Emergency Response Unit, and 6O. Approve Big Lake Pizza Factory, Inc.
Assignment of Purchase Agreements to RM Specialties LLC.
7.
BUSINESS
7A.
PUBLIC HEARING – Annexation by Ordinance for Parcel No’s. 10-00122-1115, 10-001221116, and 10-00122-1117
Kendra Lindahl reviewed the 50-acre annexation petition submitted by MC Land Holdings, Inc. on
behalf of the property owners Ralph Kiffmeyer and Mary Kiffmeyer for parcel no’s. 10-00122-1115,
10-00122-1116, and 10-00122-1117, located north of 201st Avenue and the Hudson Woods
Development. Lindahl discussed the annexation is being requested for future development as
shown on the Shores of Elk River concept plan reviewed by the City Council on January 21, 2026.
Council member Noding asked what happens if the Law Judge doesn’t approve an annexation.
Lindahl responded she hasn’t seen it happen for annexations being petitioned for by the property
owner, but she has seen denials when the property owner isn’t the petitioner.
Mayor Knier opened the public hearing at 6:37 p.m. No one came forward. Mayor Knier closed the
public hearing at 6:37 p.m.
Council Member Seefeld motioned to approve Ordinance No. 2026-01 annexing Parcel No.’s 1000122-1115, 10-00122-1116, and 10-00122-1117. Seconded by Council Member Noding,
unanimous ayes, motion carried.
Council Member Noding motioned to approve Resolution No. 2026-20 authorizing summary
publication of the annexation ordinance. Seconded by Council Member Seefeld, unanimous ayes,
motion carried.
Big Lake City Council Meeting Minutes
Date: April 15, 2026
Page 3 of 6
7B.
PUBLIC HEARING – Annexation by Ordinance for Parcel No’s. 10-00325-1101, 10-003251410, and 10-00324-4400
Kendra Lindahl reviewed the 115.19-acre annexation petition submitted by Rebecca Cassidy of
Fischer Construction Group, Inc. on behalf of the property owners Jeffrey Johnson, Michael Hurley,
Douglas Sauter, and Sydney Crowder Franco for parcel no’s. 10-00325-1101, 10-00325-1410, and
10-00324-4400, located south of US Highway 10 and north of the Harrison Cove Development.
Lindahl discussed the annexation is being requested for a potential future light industrial
development which requires connection to municipal utilities. The property owners are required to
complete an Environmental Assessment Worksheet (EAW) for the proposed development. This
EAW will require the approval of a Joint Powers Agreement to allow the City to be the responsible
governmental unit for the EAW if the EAW proceeds before the annexation process is complete.
Mayor Knier opened the public hearing at 6:39 p.m. No one came forward. Mayor Knier closed the
public hearing at 6:39 p.m.
Council Member Geroux motioned to approve Ordinance No. 2026-02 annexing Parcel No.’s 1000325-1101, 10-00325-1410, and 10-00324-4400. Seconded by Council Member Noding,
unanimous ayes, motion carried.
Council Member Geroux motioned to approve Resolution No. 2026-21 authorizing summary
publication of the annexation ordinance. Seconded by Council Member Seefeld, unanimous ayes,
motion carried.
7C.
Big Lake Public Library Annual Report
Great River Regional Library Services Coordinator, Hilary Dawson, presented an annual report on
services provided by the Big Lake Public Library. Dawson reviewed statistics and impact the Big Lake
Library experienced in 2025 and reviewed the established library hours at the Big Lake branch.
Dawson also provided a system-wide overview, noting in 2025 they had 3,060 total borrowers,
11,015 checkout sessions, 631 Summer Reading Challenge participants and 138 Winter Reading
Challenge participants. Dawson also reviewed special programming the library offered in 2025,
community outreach efforts, area partnerships, and the Locally Growin’ Campaign. Dawson
thanked the Friends of the Big Lake Library for providing new furniture at the library.
Mayor Knier asked for information on the MN State Park passes available from the library. Dawson
responded MN State Park passes can be checked out on a first come, first serve basis, and can be
checked out for 7 days. The pass would allow the library user access into any state park for parking
purposes. After 7 days, the pass then becomes available for checkout by another user.
Big Lake City Council Meeting Minutes
Date: April 15, 2026
Page 4 of 6
7D.
Ordinance Amending Big Lake City Code Chapters 2 (Administration), 5 (Nuisances), 6
(Traffic) and 10 (Zoning) – Annual City Code Updates
Kendra Lindahl reviewed the planners report for the annual City Code updates. Lindahl discussed
the city completed a repeal and replace of the Zoning Ordinance, Subdivision Ordinance and Sign
Ordinance in 2023, which was adopted on April 26, 2023. When the new ordinances were adopted,
staff noted that regular review and updates should be expected to correct any errors and address
policy changes as needed. The most recent regular review and update to the Code was approved in
Ordinance 2025-09 at the December 10, 2025 City Council meeting. During the presentation of the
ordinance update, it was noted that updates to Nuisance Ordinances and Reasonable
Accommodation would be prioritized during the next revision. The majority of the proposed
amendments are not substantive but are housekeeping items to correct spelling, comply with State
laws, correct inconsistencies, and add clarity. Lindahl noted the Planning Commission held a public
hearing on April 6, 2026, and no one from the public spoke on the issue. The Planning Commission
unanimously recommended approval of the amendments as presented.
Council Member Halverson asked if noxious weeds will still be restricted, and Lindahl responded
they are, and will continue to be restricted. Halverson also asked if any definitions in the code
define data centers. Lindahl responded if someone wanted to construct a data center in the City of
Big Lake they would have to apply for a text amendment as data centers are not currently a
permitted use in the city.
Mayor Knier discussed the amendments to notifications for requirements for snow removal from
city sidewalks, noting citizens can sign up to receive notifications from the City Website. Lindahl
discussed the proposed amendment would change the city notification requirement from having to
notify for each snow event, to annual notifications. Council Member Noding asked what the
timeframe will be for notifications to go out. Deb Wegeleben explained notifications would be
generated at the beginning of the snow season, and that the notices would be from the city
website and other city media platforms. Knier noted the city should continue to send out reminders
of upcoming snow removal enforcement on our media platforms.
Mayor Knier asked if the restriction for parking in front of mailboxes will be complaint based. Chief
Olson responded there have been a handful of complaints received of people intentionally parking
in front of mailboxes and refusing to move their vehicle, noting responses on violations would be
complaint based.
Council Member Seefeld motioned to approve Ordinance No. 2026-03 amending Chapters 2
(Administration), Chapter 5 (Nuisances), Chapter 6 (Traffic) and Chapter 10 (Zoning) of the City
Code. Seconded by Council Member Noding , unanimous ayes, motion carried.
Big Lake City Council Meeting Minutes
Date: April 15, 2026
Page 5 of 6
Council Member Seefeld motioned to approve Resolution No. 2026-22 authorizing summary
publication of the ordinance amending Chapters 2, 5, 6, and 10 of the City Code. Seconded by
Council Member Noding, unanimous ayes, motion carried.
7E.
Revised Final Plans and Specifications and Authorize Advertisement for Bids for the 2026
Street and Utility Improvement Project No. ST2026-1
Layne Otteson reviewed the City Council previously approved final plans for construction of
Minnesota Avenue and 172nd Street, noting there haven’t been any changes to 172nd Street since
that approval. The Minnesota Avenue improvements from County Road 43 to 180th Street were
contingent upon receiving $1.4 million in LRIP funding from the State, which the City was recently
notified the project was not awarded for grant funding. Without the funding, there are options for
Minnesota Avenue to consider which significantly impact the City’s CIP Street Fund 196. The City
Council reviewed a recommendation (Option C) of the City’s Street Committee at their workshop
tonight. A consensus of the Council was to move forward with Option C which included
construction of the Minnesota Avenue 550’ asphalt pavement segment from CR 43 to the east
border of Public Safety Facility property, no construction of a gravel emergency segment to 180th
Avenue NW, and to pursue LRIP funding for 2027.
Council Member Seefeld motioned to approve Resolution No. 2026-23 which revises the
construction scope of ST2026-1 by approving revised final plans and specifications which include
approximately 550’ asphalt pavement construction of Minnesota Avenue from CR 43 to the eastern
border of the Public Safety Facility property, no construction of a gravel emergency road segment
to 180th Avenue NW, authorize Advertisement of Bid for the 2026 Street and Utility Improvement
Project No. ST2026-1, and authorize staff to pursue LRIP Grant Funding in 2027. Seconded by
Council Member Noding. Motion passed with a vote of 4:1 with Council Members Geroux, Knier
Noding, and Seefeld voting aye, and Council Member Halverson voting against. Motion carried.
8.
ADMINISTRATOR’S REPORT
City Administrator Hanna Klimmek discussed CEDA will be submitting a letter of intent to the
Blandin Foundation for irrigation, landscaping, and trail extensions within the three parks where
new equipment will be installed this spring. This is a competitive process, and we must first be
invited to apply. We expect to know whether we receive an invitation within the first couple of
weeks in May. Klimmek also noted several staff members will be attending the League of
Minnesota Cities Workshop on April 21 in St. Cloud. The workshop includes tracks for
administration, police, public works, and safety committees. This workshop provides a valuable
opportunity for cross-training and continued professional development. Klimmek discussed she
also be attending the Minnesota City/County Management Association Annual Conference later
this month. Klimmek recognized city employee John Koller who has served the City of Big Lake in
Big Lake City Council Meeting Minutes
Date: April 15, 2026
Page 6 of 6
the fleet department for five years. He brings a wealth of experience and knowledge as one of our
mechanics, thanking him for his dedicated service to the community.
9.
MAYOR & COUNCIL REPORTS and QUESTIONS/COMMENTS
Mayor Knier: reviewed the April Big Lake Economic Development Authority Meeting, the PBPC
Committee and a Streets Committee Meeting.
Council Member Geroux: discussed the April Big Lake Economic Development Authority Meeting.
Geroux also attended a PBPC and Streets Committee Meeting.
Council Member Noding: discussed the recent Big Lake Community Lakes Association Meeting.
Council Member Seefeld: reviewed the April Planning Commission Meeting.
10.
OTHER – No other.
11.
ADJOURN
Council Member Seefeld motioned to adjourn at 7:13 p.m. Seconded by Council Member Noding,
unanimous ayes, motion carried.
Clerk
Date Approved by Council
AGENDA ITEM
Big Lake City Council
Prepared By:
Hanna Klimmek, City Administrator
Item Description:
Meeting Date:
National Public Works Week Proclamation
5/20/2026
☒ Regular Agenda Item
☐ Consent Agenda Item
Item No.
6D
Reviewed By: Norm Michels, Streets/Parks/Fleet
Superintendent
Reviewed By: Dan Childs, Water/Wastewater
Superintendent
ACTION REQUESTED
Motion to approve a PROCLAMATION proclaiming May 17 – 23, 2026 as National Public Works Week.
BACKGROUND/DISCUSSION
May 17 – 23, 2026 is the 66th annual National Public Works Week sponsored by the American Public Works
Association.
Our Public Works professionals focus on infrastructure, facilities, and services that are of vital importance
to the City of Big Lake. Their work supports public health, quality of life, and well-being of the community.
FINANCIAL IMPACT
N/A
STAFF RECOMMENDATION
Approval of a PROCLAMATION proclaiming May 17 - 23, 2026 as National Public Works Week.
ATTACHMENTS
Proclamation
PROCLAMATION
NATIONAL PUBLIC WORKS WEEK
May 17–23, 2026
“Rooted in Service, Powered by Community”
WHEREAS, Public Works professionals focus on infrastructure, facilities, and services that are of
vital importance; and to the public health, quality of life, and well-being of the people of the City of Big
Lake; and,
WHEREAS, these infrastructure, facilities, and services could not be provided without the
dedicated efforts of our City of Big Lake Public Works professionals who are responsible for rebuilding,
improving, and protecting our parks, trails, roads, water supply, water treatment and solid waste
systems, public buildings, and other structures and facilities essential for our citizens; and,
WHEREAS, it is in the public interest for the citizens, civic leaders, and children in the City of Big
Lake to gain knowledge of and to maintain an ongoing interest and understanding of the importance of
public works and public works programs in their respective communities; and,
WHEREAS, the year 2026 marks the 66th annual National Public Works Week sponsored by the
American Public Works Association.
NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Big Lake to hereby proclaim
the week of May 17 – 23, 2026 as National Public Works Week. We urge all citizens to pay tribute to our
Public Works professionals and to recognize the substantial contributions they make to protecting our
health, safety, and advancing quality of life for all.
Adopted by the Big Lake City Council this 20th day of May, 2026.
Mayor Paul Knier
Council Member Ken Geroux
Council Member Kim Noding
Council Member Paul Seefeld
Council Member Ken Halverson
AGENDA ITEM
Big Lake City Council
Prepared By:
Deb Wegeleben, Finance Director
Item Description:
Meeting Date:
5/20/2026
☐ Regular Agenda Item
☒ Consent Agenda Item
Item No.
6E
Reviewed By: Hanna Klimmek, City Administrator
Floaters Recreational Rentals, LLC – Lease
Agreement Terminated
Reviewed By: Norm Michels, Streets/Parks/Fleet Superintendent
ACTION REQUESTED
By approving this item on the Consent Agenda, Council would be authorizing the termination of the Lease
Agreement between the City of Big Lake and Floaters Recreational Rentals, LLC.
BACKGROUND/DISCUSSION
At the December 11, 2024, Council meeting, the City Council approved a lease agreement for the period of
2025-2027 with Floaters Recreational Rentals, LLC, owned by Stacy and Terrence Mohs, for the placement
of a semi-permanent structure at Lakeside Park.
In Fall 2025, the Mohs notified City staff that they would not be continuing operations at Lakeside Park. At
that time, they indicated an interest in identifying a successor to assume the business; however, no
replacement operator has been secured. The semi-permanent structure has since been removed from the
site.
As the business is no longer operational, staff is recommending that the City Council formally terminate the
lease agreement with Floaters Recreational Rentals, LLC, prior to its scheduled expiration of May 1, 2027.
FINANCIAL IMPACT
The City will no longer receive the $500 lease payment associated with this agreement. However, the
removal of the structure frees up an additional parking space at Lakeside Park, providing a minor operational
benefit to park users. No additional financial impacts are anticipated.
STAFF RECOMMENDATION
Council approval of the termination of the lease agreement with Floaters Recreational Rentals, LLC, as the
business is no longer operational and the structure has been removed from Lakeside Park.
ATTACHMENTS
N/A
AGENDA ITEM
Big Lake City Council
Prepared By:
Hanna Klimmek, City Administrator
Meeting Date:
5/20/2026
☐ Regular Agenda Item
☒ Consent Agenda Item
Item Description:
Item No.
6F
Reviewed By: Deb Wegeleben, Finance/HR Director
Amended Agreement for Legal Services Between the
City of Big Lake and Campbell Knutson, Professional Reviewed By: Sam Olson, Chief of Police/Emergency
Association
Manager & Personnel Committee (Councilmembers Ken
Geroux and Paul Seefeld)
ACTION REQUESTED
By approving this item on the Consent Agenda, Council approves an amended agreement for legal services
between the City of Big Lake and Campbell Knutson.
BACKGROUND/DISCUSSION
The City of Big Lake contracts with Campbell Knutson for legal services. Staff has been working with the firm
on an amended agreement that reflects a few updates to better align with the City’s current and anticipated
needs.
The Personnel Committee reviewed the draft amended agreement on April 22, 2026 and is recommending
approval by the City Council.
The amended agreement includes a few key updates:
Extreme Risk Protective Orders (ERPO)
The agreement now includes legal services related to ERPO matters. Extreme Risk Protective Orders are
court-issued orders that temporarily restrict an individual’s access to firearms when they are determined to
pose a significant risk to themselves or others. These cases require timely legal review and coordination with
law enforcement.
Services will be billed at:
• $200 per hour for attorney time
• $100 per hour for paralegal/legal assistant/law clerk time
Rate Adjustment Beginning January 1, 2027
• Attorney rates will increase to $205 per hour (currently billed at a rate of $180 per hour)
• Paralegal/legal assistant/law clerk rates will increase to $105 per hour (currently billed at a rate of
$95 per hour)
These adjustments reflect the current market rate for municipal legal services.
Ongoing Annual Adjustments Beginning January 1, 2028
Moving forward, hourly and meeting rates will be adjusted annually based on the same cost-of-living
adjustment (COLA) provided to non-union City employees.
Adding ERPO-related services ensures the City has the appropriate legal support in place as these matters
arise. The updated rate structure provides more predictability and keeps future adjustments consistent with
how the City approaches employee compensation, while also staying in line with market conditions.
FINANCIAL IMPACT
The amendment includes modest rate increases and establishes a clear framework for future adjustments.
As with current services, costs will vary depending on the level of legal support needed throughout the year
STAFF RECOMMENDATION
Staff recommends approval of the amended agreement between the City of Big Lake and Campbell Knutson
for legal services, as recommended by the Personnel Committee.
ATTACHMENTS
Current Agreement for Legal Services – Dated January 1, 2024
Amended Agreement for Legal Services – Dated May 20, 2026
AMENDED AGREEMENT FOR LEGAL SERVICES
BETWEEN THE CITY OF BIG LAKE AND
CAMPBELL KNUTSON, Professional Association
THIS AGREEMENT, effective May 20, 2026, is by and between the CITY OF
BIG LAKE, a Minnesota municipal corporation ("City") and CAMPBELL KNUTSON,
P.A., a Minnesota corporation ("Attorney").
NOW, THEREFORE, in consideration of the mutual undertakings herein, the parties
hereto agree as follows:
1.
SERVICES AND RELATIONSHIP.
A.
The Attorney shall furnish and perform general civil municipal legal services
B.
The Attorney shall be engaged as an independent contractor and not as a
for the City.
City employee. The Attorney is free to contract with other entities.
2.
TERM.
A.
The Attorney shall serve at the pleasure of the City Council, and this
Agreement may be terminated without cause by resolution of the City Council.
B.
The Attorney may terminate this Agreement at any time, provided that the
Attorney shall give the City thirty (30) days written notice before the tennination becomes effective.
3.
PAYMENT.
A.
General Civil Municipal:
•
•
B.
All Attorneys
Paralegals/Legal Assistants/Law Clerks
$180.00 I per hour
$95.00 I per hour
Pass-through Legal Services: The customary hourly rate of the particular
attorney doing the work, ranging from $150.00 to $300.00 per hour, or paralegal/legal assistant,
174800v88
1
AGENDA ITEM
Big Lake City Council
Prepared By:
Deb Wegeleben, Finance Director/HR
Item Description:
Appointment
Positions
of
Community
Meeting Date:
5/20/2026
Development
Open
☐ Regular Agenda Item
☒ Consent Agenda Item
Item No.
6G
Reviewed By: Hanna Klimmek, City Administrator
Reviewed By: Marie Popp, Community Development
Director, and the Personnel Committee
ACTION REQUESTED
By approving this item on the Consent Agenda, Council would be approving the following appointments:
• Employment Status Change for Tara Kohl to the Community Development Coordinator position,
effective May 21, 2026.
• Appointment of Martha Dougherty to the Community Development Technician – Planning position
with a start date of May 21, 2026.
BACKGROUND/DISCUSSION
The 2026 approved staffing planning for the Community Development Department included the addition of
a Community Development Coordinator position in place of a City Planner.
The Community Development Coordinator position was posted in February, and the City received seventeen
applications. Staff interviewed six applicants and determined the best-qualified candidate was internal
applicant Tara Kohl, who currently serves as the Community Development Technician – Planning.
Following that process, staff advertised the now-vacant Community Development Technician - Planning
position and received fourteen applications. Staff interviewed five applicants and determined that the bestqualified candidate was Martha Dougherty.
Staff as well as the Personnel Committee are recommending the following:
• Tara Kohl, to be promoted to the Community Development Coordinator position. Tara has been with
the City since 2023 and has been a valuable asset to the organization. Staff are confident Tara will
continue to serve the City well in this new role. Tara’s employment status change will be effective
May 21, 2026.
• Martha Dougherty, be appointed to the Community Development Technician – Planning position,
with a start date of May 21, 2026.
FINANCIAL IMPACT
Both positions are included in the approved 2026 Community Development Department Budget.
•
•
Tara Kohl will be moved to Grade 12, Step 2 of the City’s Pay Plan.
Martha Dougherty will begin employment at Grade 10, Step 2 of the City’s Pay Plan.
STAFF RECOMMENDATION
Staff recommends Council approve an employment status change for Tara Kohl to the Community
Development Coordinator position and approve the appointment of Martha Dougherty to the Community
Development Technician – Planning position.
ATTACHMENTS
N/A
AGENDA ITEM
Big Lake City Council
Prepared By:
Greg Zurbey, Liquor Store Manager
Meeting Date:
5/20/2026
☐ Regular Agenda Item
☒ Consent Agenda Item
Item Description:
Item No.
6H
Reviewed By: Hanna Klimmek, City Administrator
Accept Resignation from Part-time Liquor Clerks Debra
Atkinson and Jennifer Fingarson
Reviewed By: Deb Wegeleben, Finance Director
ACTION REQUESTED
By approving this item on the consent agenda, Council would be accepting the resignation of Part-time
Liquor Clerks Debra Atkinson and Jennifer Fingarson.
BACKGROUND/DISCUSSION
On April 19, 2026, part-time Liquor Clerk Debra Atkinson submitted a resignation of employment effective
immediately.
On May 12, 2026, part-time Liquor Clerk Jennifer Fingarson submitted a resignation of employment effective
immediately.
FINANCIAL IMPACT
N/A
STAFF RECOMMENDATION
Staff recommends accepting resignations of Debra Atkinson and Jennifer Fingarson.
ATTACHMENTS
N/A
AGENDA ITEM
Big Lake City Council
Prepared By:
Corrie Scott, Recreation
Communication Coordinator
and
Item Description:
Meeting Date:
☐ Regular Agenda Item
☒ Consent Agenda Item
5/20/2026
2026 Compeer Financial Farmers Market Grant
Item No.
6I
Reviewed By: Hanna Klimmek, City Administrator
Reviewed By: Norm Michels, Streets, Parks, and Fleet
Superintendent and Deb Wegeleben, Finance Director
ACTION REQUESTED
By approving this item on the Consent Agenda Council is approving the 2026 Compeer Financial Grant
Funding for the Big Lake Farmers Market.
BACKGROUND/DISCUSSION
Compeer Financial has granted the Big Lake Farmers Market $1,000 to help with advertising and marketing
for the 2026 summer season. This will include expenses related to boosting Facebook ads, the weekly email
newsletter, and advertisements in local newspapers and catalogs. Staff would like to thank Compeer
Financial for this generous funding in support of the Big Lake Farmers Market 2026 season. Attached is the
grant application for reference.
FINANCIAL IMPACT
Approving this grant will add $1,000 to the Farmers Market Budget.
STAFF RECOMMENDATION
Approve the 2026 Farmers Compeer Financial Grant Funding.
ATTACHMENTS
Compeer Financial Grant Application
Farmesr Market Organization Grant Application
Fields marked with a * are required.
Grant dollars are intended to drive economic impacts and the spirit of building and growing a
community at farmers markets by supporting: marketing, technology, education and engagement.
Well-qualified applicants will be able to explain how the grant dollars impact the local economy
and/or community and support Compeer’s vision of creating a world where agriculture and rural
communities are dynamic, collaborative and thriving.
Applicants must be an established Farmers Market that:
has at least three vendors of locally-produced agricultural products
is free and open to the public
has posted hours of operation
* U-pick operations, road-side stands, CSAs, on-line markets and storefronts are not eligible.
Farmers Market must be located in Compeer Financial's 144-county territory.
Please review the full program guidelines before applying.
Notes on using Jotform:
SAVE: Use the 'Save' button at the end of the application any time you need to save your progress
and return later. The Jotform® platform will prompt you to sign up with email, log in, or Skip Create
an Account. If you do not have a Jotform® account or do not want to create one, choose Skip Create
an Account. You will then be able to email yourself a link to access the saved application later. You
may need to check your spam or junk folder for the email.
SUBMIT: After clicking 'Submit,' a Thank You page will appear confirming your application has been
submitted. You will also receive an email with the completed application for your records. You may
need to check your spam or junk folder for the email.
Market Organization Information
Name of Farmers Market
Big Lake Farmers Market
Market Manager/Contact Name
Corrie Scott
Contact Phone Number
612-297-6331
Contact Email Address
1
Market Website/Social Media
https://www.biglakemn.org/350/Farmers-Market
Market Address (physical address of
the market location)
101 Lakeshore Drive
Big Lake, Minnesota, 55309
County
MN - Sherburne
Is the farmers market the legal entity
to receive grant funds, if awarded?
Name of Legal Entity/Fiscal Sponsor
to receive grant funds, if awarded.
No
City of Big Lake
Upload the Market or Fiscal
Sponsor's W-9
2024 W9.pdf
Mailing Address: Street / PO Box
160 Lake Street N
Mailing Address: City
Big Lake
Mailing Address: ST
MN
Mailing Address: Zip / Postal Code
55309
Market Information
Year Market Established
2011
Days and Hours the Market is Open
Wednesdays from June to August from 3-7 p.m. and in
September from 3-6 p.m.
Winter Market is third Saturday of the month from
November to April from 10 a.m. - 1 p.m. at City Hall
Number of Annual Visitors
6000
Number of Vendors
38
13
Number of Farmer Vendors - those
growing, raising food ready products
- vegetables, fruit, protein
Number of Agricultural, Value Added 11
Vendors - those making food
products or using selfgrown/produced resources to create
products
Number of Artisans - artists and
crafts
7
2
Number of Food Truck/Pop Up
Vendors - selling food/drink to be
consumed at the market
7
Number of Local Vendors
38
Number of Non-Local Vendors
0
Grant Funding Request
Total Funds Requested
1000
What will you do with the grant dollars, if awarded? Provide specific details of purchase(s),
including cost, needs, and research/discussions around the purchase(s).
We hope to use these funds to continue to increase our marketing budget to raise awareness of our
farmers market in an attempt to grow our customer base so that our vendors can increase their
profits. We will use these funds to pay for advertisements in local Community Education Catalogs, Big
Lake area newspapers, the Senior Perspective newspaper, an online newsletter via Constant Contact,
radio advertisements, and through social media by boosting weekly Facebook ads.
Select Area(s) grant funds would impact:
How will this grant support Compeer Financial’s vision of creating a world where agriculture
and rural communities are dynamic, collaborative and thriving?
Additional advertising and marketing for the Big Lake Farmers Market will bring more customers and
a wider demographic to shop local each week. The Big Lake Farmers Market has a variety of local
vendors that have built relationships with our area residents which has built an understanding of the
impact of supporting local farmers, growers, food makers, and artists. The wider customer base
allows for more collaboration between vendors. We often see vendors who purchase goods from
one another to help sample their products, or to use in the creation or expansion of their products.
These collaborations make expansion easier for our vendors, and it helps bring a wider customer
base to their booths each week. Being able to highlight vendors online through boosted ads, or
advertise the market in varying media platforms will continue to help form these relationships and
help our local businesses thrive.
Will this grant impact local, agricultural economics?
Yes
What do you expect the local, agricultural economic impact will be?
Driving more customers to the market will help to increase sales for our local vendors. This in turn
will assist in the expansion of our vendor's farms and businesses.
Will this grant support community development?
Yes
What do you expect the community development support will be?
There are customers who travel from outside of Big Lake to attend the Big Lake Farmers Market.
While in Big Lake, they are supporting our local vendors and also stopping by local brick and mortar
businesses on their way home. When they stop by Lakeside Park and see the beautiful amenities, it
encourages them to come back to Big Lake and continue to support local businesses and local parks.
We also host community organizations that offer free kids programming and share information on
local resources.
3
Optional: Anything else you want to add?
We appreciate your previous support of the Big Lake Farmers Market and our vendors and thank you
for considering our application again this year.
How did you learn about this grant program? (Select one that is the best fit)
Email from Compeer Financial
Name of Compeer Financial Team Member
Optional Photo Submission
Upload a photo that represents your organization or project (Examples include group photos,
facilities or equipment in use, schematic drawings, sketch, etc.) The submitted photo is for
promotional purposes only and will not be used during grant review. If selected as a recipient, the
image may be used in grant promotional materials.
4
Accepted file types: jpeg, png and pdf. By uploading an image, for valuable consideration, the receipt
and sufficiency of which is acknowledged, I grant Compeer Financial, ACA; Compeer Financial, FLCA;
and Compeer Financial, PCA (collectively, “Compeer”), their directors, employees, agents, assigns,
licensees, and representatives, the absolute and irrevocable right and permission to copyright, use,
publish, republish, distribute and exhibit the submitted image in any form, that I have created and
submitted to Compeer or of me or in which I may appear, in conjunction with my name if they so
choose, in all forms, advertising, and media and in any other manner for any lawful purpose,
including but not limited to, for purposes of publication, commerce, and trade and in connection
with or as part of Compeer’s trade name, or any goods, services, package, container, label,
trademark, logo, trade dress, or advertising, promotional, marketing, or sales materials. Additionally,
I waive any right to inspect or approve the finished product, or any materials or copy that may be
used in connection with such photographs, video, digital images or sound recordings. By submitting
an image, I represent and warrant to Compeer that content I submit is original content that does not
violate any third party’s copyrights and that I have obtained permission from all identifiable people
featured in the original content to submit to Compeer.
Acknowledgement
By clicking "I Agree", you acknowledge the following:
The information provided in this grant application is true and correct.
Debts or obligations to pay these costs have not already been incurred.
Also, if grant funds are awarded, you acknowledge:
Funds will be used solely for the purpose stated in this application and spent by October 1,
2026.
Completion of a grant report, including documentation of the grant expenditure, such as a
receipt of purchase, will be submitted by October 1, 2026.
Funds shall be returned to Compeer Financial if grantee has not performed in accordance with
these terms, or if the project for the use of the funds is no longer needed.
Compeer Financial should be recognized by grantee in all publicity materials (social media
posts, press releases, etc.) related to the funded request. Grantee shall cooperate with
Compeer Financial in connection with all publicity materials that Compeer Financial may wish
to publish regarding the project, including, but not limited to providing photo releases and/or
other consents. A Compeer Financial team member may complete a site visit or check
presentation as part of outreach efforts.
5
Grantee agrees to indemnify and hold Compeer Financial, ACA harmless against any and all
liability for damages arising out of grantee’s actions in furtherance of the project for which
grant funds have been awarded.
Compeer Financial, ACA shall not be liable for any claims arising out of the equipment, project
or any work performed in connection therewith.
I Agree
Full Name
Corrie Scott
Title
Recreation and Communication Coordinator
Date
Monday, March 9, 2026
Submission Date
March 9, 2026 15:46
6
AGENDA ITEM
Big Lake City Council
Prepared By:
Marie Popp, Community
Development Director
Meeting Date:
5/20/2026
Item Description:
☐ Regular Agenda Item
☒ Consent Agenda Item
Item No.
6J
Reviewed By: Hanna Klimmek, City Administrator
Cooperative Agreement for Environmental Review
Worksheet
Reviewed By: Gina Wolbeck, City Clerk
ACTION REQUESTED
Motion to approve a Cooperative Agreement between the City of Big Lake and the Town of Big Lake
related to Annexation and Environmental Review for parcel no.’s 10-00325-1101, 10-00325-1410, and 1000324-4400, contingent upon City Attorney review and recommended changes.
BACKGROUND/DISCUSSION
The City received a petition for annexation of approximately 115 acres. The owners of the property
requested the annexation in connection with the potential development for light industrial purposes. The
purpose of the annexation is to provide the site with municipal utilities, without which the proposed
development could not occur. The City notified Big Lake Township of the requested annexation and held the
public hearing on April 15, 2026.
The proposed development of the Property will require the preparation of a mandatory environmental
assessment worksheet (EAW). The owners of the Property do not intend to finalize the annexation into the
City unless and until the EAW has been completed. If for any reason the proposed development of the site
does not move forward, the owners of the property intend that the annexation not proceed.
The Cooperative Agreement acknowledges the project’s land use approvals would be from the City of Big
Lake and allows for the City of Big Lake to be the responsible government unit for the environmental review
process.
FINANCIAL IMPACT
All costs for the EAW shall be the responsibility of the applicant. There will be no cost to the City or Township.
STAFF RECOMMENDATION
The Big Lake Town Board approved the Cooperative Agreement at their meeting on May 13, 2026. Staff
recommends the City Council also approve the Cooperative Agreement as presented.
ATTACHMENTS
Attachment A – Cooperative Agreement
Attachment A
Cooperative Agreement
COOPERATIVE AGREEMENT
RELATED TO ANNEXATION AND ENVIRONMENTAL REVIEW
THIS COOPERATIVE AGREEMENT is made as of ___________, 2026 by and between CITY
OF BIG LAKE, a Minnesota municipal corporation (“City”) and TOWN OF BIG LAKE, a
Minnesota political subdivision (“Town”).
Recitals
A.
City has received a property owner petition for the annexation of approximately 115.32
acres of land from the Township of Big Lake to the City of Big Lake. The property that is the
subject of the petition consists of tax parcel numbers 10-00325-1101, 10-00325-1410, and 1000324-4400 (the “Property”).
B.
The owners of the Property have requested the annexation in connection with the
potential development of the Property for light industrial purposes. The purpose of the
annexation is to provide the Property with municipal utilities, without which, the proposed
development could not occur.
C.
If the proposed annexation occurs, the City will be the local governmental unit that would
be responsible for all relevant land use approvals for the proposed development of the Property,
including comprehensive guide plan amendment, and zoning (the “Land Use Approvals”).
D.
The proposed development of the Property will require the preparation of a mandatory
environmental assessment worksheet (“EAW”), under Minnesota Rules 4410.4300, subparts 14
and 36. Those rules designate the responsible governmental unit or RGU to be the local
governmental unit.
E.
The owners of the Property do not intend to finalize the annexation of the Property into
the City unless and until the EAW has been completed. If for any reason the proposed
development of the Property is not approved, the owners of the Property intend that the
annexation not proceed.
Agreement
1.
Incorporation of recitals. The Recitals above are incorporated into and made a part of this
Agreement.
2.
Designation of RGU. Town and City agree that, because the City will be the local
governmental unit that issues final Land Use Approvals, if any, for the proposed development of
the Property, the City is the appropriate responsible governmental unit or RGU with respect to
compliance with environmental review processes for the proposed development of the Property.
238810v3
1
IN WITNESS WHEREOF, the undersigned governmental units, by action of the
governing bodies, have caused this Agreement to be executed in accordance with the authority of
Minnesota Statute 471.59.
TOWN OF BIG LAKE
By
Bruce Aubol
Its Chairperson of the Board
By
Brenda Kimberly-Maas
Its Township Clerk
CITY OF BIG LAKE
By
Paul Knier
Its Mayor
By
Gina Wolbeck
Its City Clerk
238810v3
2
AGENDA ITEM
Big Lake City Council
Prepared By:
Gina Wolbeck, City Clerk
Item Description:
Meeting Date:
05/20/26
☐ Regular Agenda Item
☒ Consent Agenda Item
Item No.
6K
Reviewed By: Hanna Klimmek, City Administrator
Massage Therapist License Application – Ashley
Zeiszler at Muscle Revive LLC located at 29 Lake Street Reviewed By: Sam Olson, Chief of Police
South
ACTION REQUESTED
By approving this item on the Consent Agenda, Council would be approving a RESOLUTION approving a
Massage Therapist License to Ashley Zeiszler at the premises located at 29 Lake Street South, under the
Muscle Revive LLC Massage Enterprise License, contingent upon the applicants submittal of all required
documentation, fees, and upon authorization from the Big Lake Chief of Police based upon satisfactory
results of a criminal history background investigation.
BACKGROUND/DISCUSSION
Staff has received an application for a Massage Therapist License for Ashley Zeiszler to practice massage
services under the Muscle Revive LLC Massage Enterprise License located at 29 Lake Street South, Big Lake,
MN. The applicant has also paid the required $75 license fee and $100 investigation fee.
A criminal history background investigation is being conducted by the Big Lake Police Department as
required by City Code Section 395.08, and authorization from the Chief of Police is required prior to release
of the license. Approval of the license should be contingent upon the applicants submittal of all required
documentation, fees, and upon authorization from the Big Lake Chief of Police based upon satisfactory
results of a criminal history background investigation.
FINANCIAL IMPACT
Application fees submitted: $75 license fee, and $100 investigation fee. A license renewal fee of $25 will be
due at the end of each year.
STAFF RECOMMENDATION
Staff recommends approval of a Massage Therapist License to Ashley Zeiszler to practice massage services
under the Muscle Revive LLC Massage Enterprise License located at 29 Lake Street South, Big Lake, MN,
contingent upon the applicants submittal of all required documentation, fees, and upon authorization from
the Big Lake Chief of Police based upon satisfactory results of a criminal history background investigation.
ATTACHMENTS
Application
Resolution
MASSAGE THERAPIST UCENSE APPUCATION
PLEASE PRINT -ATTACH ADDffiONAl PAGES AS NEEDED
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THE MASSAGE INSTITUTE OF MEMPHIS
2076 UNION AVENUE, SUITE 202 • MEMPHIS, TN 38104 • 901-726-4665
TRANSCRIPT
Name: Ashley Zeiszler
Address: 215 Sussex Court, Cordova, TN 38018
SUBJECT
<•
CLOCK HOURS
Sciences
Total:
Massage Theory & Practice
Total:
Allied Modalities
Total:
Student Clinic
Total:
Anatomy
Physiology
Kinesiology
Neurology
Pathology
History, Benefits, Indications, Contraindications
Massage Demonstration and Supervised Practice
Charting and Documentation
Law
Ethics
Business Management & Communication
Americans with Disabilities Act
Hydrotherapy, Electro/Heliotherapy, Aromatherapy
Eastern, European, and Western theory/methods
Referral Methods
Specialized Populations
Hygiene & Safety
HIV & Blood-borne Pathogens
GRADE
200 Hours
A
200 Hours
A
150 Hours
A
150 Hours
s
700 Hours
A
34 Hours
34 Hours
66 Hours
22 Hours
44 Hours
20 Hours
170 Hours
10 Hours
5 Hours
10 Hours
10 Hours
2 Hours
25 Hours
25 Hours
20 Hours
28 Hours
21 Hours
4 Hours
Total Hours and Final Grade
-
Student is in good standing unless otherwise indicated.
Start Date: 10/29/2024
Date of Completion: 07/15/2025
Grade Symbols
A: 93-100
B: 85-92
C: 75-84
D: 70-74
S: Satisfactory (75-100)
U: Unsatisfactory
When this record bears an original seal and signature, it is an official transcript.
I:
Massage Institute of Memphis is accredited by ACCSC, the Accrediting
Commission of Career Schools and Colleges, authorized by
the Tennessee Higher Education Commission, and approved by
the US Department of Education to participate in Federal Student Aid.
(Less than 75)
Incomplete
7 ':it
Date Issued: 07/21/2025
CITY OF BIG LAKE
MINNESOTA
A general meeting of the Big Lake City Council, Big Lake, Minnesota was called to order by Mayor Paul
Knier at 6:30 p.m. at Big Lake City Hall, Big Lake, Minnesota, on Wednesday, May 20, 2026. The
following City Council Members were present: Ken Geroux, Ken Halverson, Paul Knier, Kim Noding, and
Paul Seefeld. A motion to adopt the following resolution was made by Council Member
and
seconded by Council Member
.
CITY OF BIG LAKE
RESOLUTION NO. 2026-XX
A RESOLUTION APPROVING A MASSAGE THERAPIST LICENSE TO ASHLEY ZEISZLER TO
PRACTICE THERAPEUTIC MASSAGE UNDER THE MUSCLE REVIVE, LLC MASSAGE ENTERPRISE
LICENSE AT THE PREMISES LOCATED AT 29 LAKE STREET SOUTH, BIG LAKE, MN
WHEREAS, Chapter 3, Section 395 of the Big Lake City Code regulates the licensing and
practice of Massage Enterprises and Massage Therapists in the City of Big Lake; and
WHEREAS, Kayla Robeck (Muscle Revive, LLC) holds an active, in good-standing Massage
Enterprise License at the premises described as 29 Lake Street South, Big Lake, MN; and
WHEREAS, Ashley Zeiszler has submitted a Massage Therapist License application to
perform Therapeutic Massage under the Muscle Revive LLC Massage Enterprise License at the
premises described as 29 Lake Street South, Big Lake, MN.
NOW THEREFORE BE IT RESOLVED, by the City Council of the City of Big Lake, Minnesota,
that Ashley Zeiszler is contingently granted a Massage Therapist License valid from May 21, 2026
through December 31, 2026, to practice massage services under the Muscle Revive, LLC Massage
Enterprise License at the premises located at 29 Lake Street South, Big Lake, MN. The granting of
said License is contingent upon the applicants submittal of all required documentation, fees and
upon authorization from the Big Lake Chief of Police based upon satisfactory results of a criminal
history background investigation.
Adopted by the Big Lake City Council this 20th day of May, 2026.
Attest:
_________________________________
Gina Wolbeck, City Clerk
________________________________
Paul Knier, Mayor
The following Council Members voted in favor:
The following Council Members voted against or abstained:
Whereupon the motion was duly passed and executed.
DRAFTED BY:
City of Big Lake
160 Lake Street North
Big Lake, MN 55309
STATE OF MINNESOTA
COUNTY OF SHERBURNE
)
)SS.
)
The foregoing instrument was acknowledged before me this
20th
day of May, 2026 by Paul
Knier and Gina Wolbeck, the Mayor and City Clerk respectively of the City of Big Lake, a Minnesota
municipal corporation, on behalf of the corporation.
Notary Public
AGENDA ITEM
Big Lake City Council
Prepared By:
Norm Michels, Streets/Parks/Fleet
Superintendent
Meeting Date:
5/20/2026
Item Description:
☐ Regular Agenda Item
☒ Consent Agenda Item
Item No.
6L
Reviewed By: Hanna Klimmek, City Administrator
Purchase of a Bobcat Hydraulic Breaker from Farm-Rite
Equipment of St. Cloud, and authorize the Trade-in of a Reviewed By: Deb Wegeleben, Finance Director
2019 Virnig Brush Mower
ACTION REQUESTED
By approving this item on Consent Agenda, Council would be approving a quote submitted by Farm-Rite
Equipment of St. Cloud in the amount of $5,505.28 for the purchase of a Bobcat Hydraulic Breaker, and
authorizing the trade-in of a 2019 Virnig Brush Mower as part of the quote.
BACKGROUND/DISCUSSION
The public works department rents a skid steer mounted jack hammer (hydraulic breaker) for large concrete
replacement jobs throughout the city, one to two times a year. By purchasing this type of equipment, it
would allow public works to complete tasks without having to schedule with the rental company and would
save time by eliminating the time and labor of picking up and returning rental equipment.
In 2019, the city purchased a skid steer mounted virnig brush mower to be used for storm pond
maintenance. This equipment has not been utilized as originally intended and staff has been using other
equipment to complete storm pond maintenance more efficiently. Due to lack of use, staff is recommending
the city trade the brush mower in as part of the purchase of the new jack hammer to help off-set the cost.
Staff reached out to two suppliers that sell skid steer mounted attachments. Farm Rite Equipment of St.
Cloud provided the best price, including the trade-in.
FINANCIAL IMPACT
Equipment cost would come from CIP fund 199.
STAFF RECOMMENDATION
Staff recommends council approve the purchase of a Bobcat HB980 Hydraulic Breaker with Nail Point from
Farm-Rite Equipment of St. Cloud, and authorize the trade-in of a 2019 Virnig Brush Mower.
ATTACHMENTS
Quotes
AGENDA ITEM
Big Lake City Council
Prepared By:
Layne R. Otteson, City Engineer
ENG26-027
Meeting Date:
5/20/2026
☐ Regular Agenda Item
☒ Consent Agenda Item
Item No.
6M
Item Description:
Reviewed By: Hanna Klimmek, City Administrator
Approve Final Plans and Specifications and Authorize
Advertisement for the 2026 Street Maintenance Reviewed By: Deb Wegeleben, Finance Director
Project No. ST2026-2
Norm Michels, Street, Parks and Fleet Superintendent
ACTION REQUESTED
By approving this item on the Consent Agenda, Council would be approving a RESOLUTION approving the
final plans and specifications and authorizing the Advertisement of Bids for the 2026 Street Maintenance
Project No. ST2026-2.
BACKGROUND/DISCUSSION
Seal coating and other pavement preservation activities are a common preventive maintenance activity in
Minnesota performed by most cities, counties and rural Mn/DOT districts. City Engineer Otteson and Public
Works Superintendent Michels support pavement maintenance work to protect existing pavements and
extend the useful life before resurfacing is required.
Mill and Patch Pavement Segments
Public Works has identified areas that have deteriorated at an accelerated pace. The deteriorated areas vary
in size but all exceed the capabilities of the City’s skid loader mill machine. These areas are best suited for
a commercial size mill with a width of 6’ to 8’ and small paving machine. The street segments identified are
20 to 25 years old and in fair condition except for localized areas of deterioration. The remainder of the
street segment has a surface that is very serviceable and nearly 10 years away from resurfacing. Some patch
locations include Minnesota Avenue (near the schools) and Eagle Lake Road (south of US 10).
Seal Coating
The primary benefit to sealing the surface of an asphalt pavement is to protect the pavement from the
deteriorating effects of the environment such as sun, stormwater and freeze/thaw cycles. The exposure
results in asphalt oxidizing and become more brittle. As a result, the pavement will crack because it is unable
to bend and flex when exposed to traffic and temperature changes. A chip seal or fog seal, combats this
situation by providing a waterproof membrane which not only slows down the oxidation process but also
helps the pavement to shed water, preventing it from entering the base material. A secondary benefit of
chip seal is an increase in the surface friction which is provided by the angular rock pebbles. As a pavement
ages, traffic begins to wear the fine material from an asphalt pavement surface. The sealcoat surface
treatment provides additional texture from placing the cover aggregate on to the pavement
The most common preservation method in the region is called a “chip seal”. Other methods in Minnesota
include “fog seal” and “micro surfacing”. Over the next few weeks, Staff will continue discussions with
professionals and contractors in the seal coat industry.
Staff considered various attributes (age, condition, traffic, etc.) and determined that seal coating will extend
the life of the streets. One of the goals was to identify streets 15 to 20 years old in good condition that have
the best chance of making it past 2035. The selected streets have a stable surface, need minimal patching
and exhibit good drainage. These likely will not need resurfacing for 7 to 10 years so the return on
investment is favorable. In the future, the streets will continue to be evaluated to determine if seal coating
or resurfacing is appropriate. The project includes the approximately 10 miles of streets that include
neighborhoods south of the BNSF Railroad and commercial area on the east side as shown on the attached
map.
Concrete Repairs
Public Works has identified curb segments, sidewalk panels and valley gutters that have significantly settled
or broken up. Contractor will remove old segments and reinstall new. These locations are spread throughout
the City.
Pavement Markings
This work includes painting crosswalks, turn symbols, and lane striping throughout the City. Most of the
painting will be in the sealcoat area and adjacent to City parks. Staff has received pedestrian crossing
complaints from other areas of the City that will be addressed.
Proposed Plan and Schedule
The plan includes mill/patch, sealcoating, concrete repairs and pavement markings. Last year, Staff
identified a budget of $600,000 but the recent 2026 Minnesota Avenue Extension estimate anticipates
higher than expected costs. We have provided a plan that includes approximately 10 miles of street
maintenance but expect to reduce the scope to $500,000 in order to offset the Minnesota Avenue cost
increase. The following schedule is anticipated:
• May 23 - Staff places formal advertisement in City designated paper
• June 9 - Staff open bids
• June 17 - Council considers awarding project
• July or August – Mill/patching, sealcoat and concrete work
FINANCIAL IMPACT
This project is estimated to cost $550,000 but will be reduced if low bid exceeds $500,000. The costs are
identified in the Streets Improvement Fund found within the Capital Improvement Plan.
STAFF RECOMMENDATION
Staff recommends Council approve the project and advertise for bids.
ATTACHMENTS
ST2026 Street Maintenance Project Plans and Specifications - Condensed Version (full version available
from the City Clerk's Office)
Engineer’s Cost Estimate
Resolution Approving Final Plans and Advertising
This is a condensed version of the Project Manual.
A full copy is available upon request from the City
Clerk's Office.
PROJECT MANUAL
2026 Street Maintenance Project
No. ST2026-2
City of Big Lake
Big Lake, MN
CERTIFICATIONS PAGE
PROJECT MANUAL
FOR
2026 STREET MAINTENANCE PROJECT
NO. ST2026-2
CITY OF BIG LAKE
BIG LAKE, MN
I hereby certify that this plan, specification, or report was
prepared by me or under my direct supervision, and that I am
a duly Licensed Professional Engineer under the laws of the
State of Minnesota.
Signature:
Typed or Printed Name: Layne Otteson, P.E.
Date:
City of Big Lake
May 2026
5/13/2026
License Number: 42079
CERTIFICATIONS PAGE
PAGE 00 01 05-1
ADVERTISEMENT FOR BIDS
2026 STREET MAINTENANCE PROJECT
NO. ST2026-2
CITY OF BIG LAKE
BIG LAKE, MN
RECEIPT AND OPENING OF PROPOSALS: Proposals for the work described below will be received by the City until 1:00
p.m. on Thursday, May 25, 2026 at which time the bids will be opened and publicly read at the City Council Chambers,
City of Big Lake, 160 Lake Street North, Big Lake, MN 55309.
DESCRIPTION OF WORK: The work includes the construction of approximately:
176,000
SQ YD
BITUMINOUS SEAL COAT
1,100
SQ YD
PAVEMENT PATCHING
7,500
LIN FT
STRIPING
200
LIN FT
REPLACE CONCRETE CURB AND GUTTER
350
SQ FT
REPLACE CONCRETE FLATWORK (SIDEWALK AND VALLEY GUTTER)
together with numerous related items of work, all in accordance with Plans and Specifications. This project is subject to
Responsible Contractor Certification.
COMPLETION OF WORK: All work under the Contract must be complete by/2026.
PLAN HOLDERS LIST, ADDENDUMS AND BID TABULATION: The plan holders list, addendums and bid tabulations will be
available for download on-line at www.questcdn.com or contact City Engineer Layne Otteson at [email protected]
or 763-251-1984
TO OBTAIN BID DOCUMENTS: Complete digital project bidding documents are available at www.questcdn.com or contact
City Engineer Layne Otteson at [email protected] or 763-251-1984. You may view the digital plan documents on
Quest. Please contact QuestCDN.com at 952-233-1632 or [email protected] for assistance in free membership
registration, viewing, downloading, and working with this digital project information. Electronic documents may also be
purchased for $10.00 from the City by contacting City Engineer Layne Otteson at [email protected] or 763-2511984.
BID SUBMITTAL: A bid shall be submitted online or in person to the City no later than the date and time prescribed.
Prospective bidders must be on the plan holders list through QuestCDN for bids to be accepted or have purchased
documents from the City Engineer.
BID SECURITY: A Proposal Bond in the amount of not less than 5 percent of the total amount bid, drawn in favor of City of
Big Lake shall accompany each bid.
OWNER'S RIGHTS RESERVED: The Owner reserves the right to reject any or all bids and to waive any irregularities and
informalities therein and to award the Contract to other than the lowest bidder if, in their discretion, the interest of the
Owner would be best served thereby.
DATED: May 20, 2026
Hanna Klimmek, City Administrator
Published:
QuestCDN
Patriot News: May 23, 2026
****END OF SECTION****
City of Big Lake
May 2026
ADVERTISEMENT FOR BIDS
PAGE 00 11 13-1
APPENDIX
for
2026 Street Maintenance
Project No. ST2026-2
City of Big Lake
Map A - Seal Coat and Patch Areas
Map A – Seal Coat and Asphalt Patch Areas
Engineer's Estimate
2026 Street Maintenance Project No. ST2026-2
City Engineer: Layne Otteson, PE
5/13/2026
Item No.
1
Item Description
MOBILIZATION
Est Qty
1.0
Unit
Unit Price
Extended Price
LS
$ 25,000.00
$
25,000.00
2
TRAFFIC CONTROL
1.0
LS
$ 15,000.00
$
15,000.00
3
2" MILL AND ASPHALT PATCHING (36" WIDE MINIMUM)
1,100.0
SY
$
50.00
$
55,000.00
4
BITUMINOUS MATERIAL FOR SEALCOAT (CRS-2P)
59,840.0
GAL
$
2.00
$ 119,680.00
5
BITUMINOUS SEALCOAT (WITH ROCK)
176,000.0
SY
$
1.40
$ 246,400.00
6
REPLACE CONCRETE CURB & GUTTER
100.0
LF
$
50.00
$
7
REPLACE 5” CONCRETE SIDEWALK
100.0
SF
$
20.00
$
2,000.00
8
REPLACE 7” CONCRETE VALLEY GUTTER (36” WIDE)
100.0
SF
$
25.00
$
2,500.00
9
PATCH 4" ASPHALT (12" - 18" WIDE)
300.0
LF
$
25.00
$
7,500.00
10
RESTORE BOULEVARD WITH TOPSOIL, SEED AND MUCH
11
4" SOLID LINE - YELLOW PAINT
12
13
14
5,000.00
300.0
LF
$
15.00
$
4,500.00
5,000.0
LF
$
0.80
$
4,000.00
4" DASHED LINE - YELLOW PAINT (10' SKIPS)
750.0
LF
$
0.80
$
600.00
4" SOLID LINE - WHITE PAINT
750.0
LF
$
0.80
$
600.00
LEFT AND THRU ARROW SYMBOL - WHITE PAINT
2.0
EA
$
115.00
$
230.00
15
RIGHT AND THRU ARROW SYMBOL - WHITE PAINT
2.0
EA
$
115.00
$
230.00
16
LEFT ARROW SYMBOL - WHITE PAINT
2.0
EA
$
100.00
$
200.00
17
18
RIGHT ARROW SYMBOL - WHITE PAINT
3' X 6' CROSSWALK - WHITE PAINT
2.0
50.0
LF
EA
$
$
100.00
100.00
$
$
200.00
5,000.00
BASE TOTAL BID
$ 493,640.00
10% CONTINGENCY $
49,364.00
ESTIMATED TOTAL $ 543,004.00
CITY OF BIG LAKE
MINNESOTA
A general meeting of the City Council of the City of Big Lake, Minnesota was called to order by
Mayor Paul Knier at 6:30 p.m. in the Council Chambers of City Hall, Big Lake, Minnesota, on
Wednesday, May 20, 2026. The following Council Members were present: Ken Geroux, Ken
Halverson, Paul Knier, Kim Noding and Paul Seefeld. A motion to adopt the following resolution
was made by Council Member ____ and seconded by Council Member ________.
CITY OF BIG LAKE
RESOLUTION NO. 2026-XX
RESOLUTION APPROVING FINAL PLANS AND SPECIFICATIONS AND AUTHORIZING
ADVERTISEMENT FOR BIDS FOR 2026 STREET MAINTENANCE PROJECT NO. ST2026-2
WHEREAS, the City values the pavement infrastructure and wishes to preserve the
pavement surface; and
WHEREAS, the project includes sealcoating City residential streets south of Burlington
Northern Santa Fe railroad and west of County Road 43; and
WHEREAS, the project includes sealcoating City commercial streets south of US 10 and
east of 172nd Street; and
WHEREAS, the project includes milling asphalt, paving asphalt, concrete sidewalk
replacement, concrete curb replacement and pavement marking throughout the City where
identified by the City Engineer; and
WHEREAS, the final plans and specifications for 2026 Sealcoat Project have been
presented to this Council for approval.
that:
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Big Lake, Minnesota,
1. Said improvements are necessary, cost-effective, and feasible as determined by the
City Engineer.
2. Such plans and specifications for said improvements are hereby approved and
ordered placed on file in the office of the City Clerk.
3. The City Engineer is hereby authorized and directed to advertise for said
improvements in the official City of Big Lake newspaper and in a recognized industry
trade journal. The advertisement publication shall specify the work to be
completed and will state the bids will be opened and considered in the Council
Chambers of the City of Big Lake and that no bids will be considered unless sealed
and filed with the City and accompanied by a cash deposit, cashier's check, bid bond
or certified check payable to the City of Big Lake for 5% of the amount of such bid.
Adopted by the Big Lake City Council this 20th day of May, 2026.
________________________________
Mayor Paul Knier
Attest:
_________________________________
Gina Wolbeck, City Clerk
The following Council Members voted in favor:
The following Council Members voted against or abstained:
Whereupon the motion was duly passed and executed.
STATE OF MINNESOTA )
)SS.
COUNTY OF SHERBURNE)
The foregoing instrument was acknowledged before me this ___ day of May, 2026 by Paul Knier and Gina
Wolbeck, the Mayor and City Clerk respectively of the City of Big Lake, a Minnesota municipal corporation,
on behalf of the corporation.
Notary Public
AGENDA ITEM
Big Lake City Council
Prepared By:
Layne R. Otteson, City Engineer
ENG26-026
Meeting Date:
5/20/2026
☐ Regular Agenda Item
☒ Consent Agenda Item
Item No.
6N
Item Description:
Reviewed By: Hanna Klimmek, City Administrator
Agreement for Lake Treatment Reimbursement with
the Big Lake Community Lakes Association
Reviewed By: Deb Wegeleben, Finance Director
ACTION REQUESTED
By approving this item on the Consent Agenda, Council would be approving a reimbursement agreement
with the Big Lake Community Lakes Association in the amount of $10,000 towards treatment of Lake
Mitchell and Big Lake for Eurasian Water Milfoil.
BACKGROUND/DISCUSSION
In the past, partnerships with Big Lake Community Lakes Association (BLCLA) have proven to be effective is
maintaining excellent water quality by protecting against erosion and aquatic invasive species (AIS). The
City is committed to treating the lake annually for AIS such as curly leaf pondweed and eurasian water
milfoil.
This spring, the City treated 63 acres of curly leaf pondweed and utilized all available AIS budget. Thus, no
further treatment was planned. However, the BLCLA requests the lakes be treated for eurasian
watermilfoil this summer and will commit to providing $10,000 towards treatment. This contribution
allows for more AIS treatment acreage beyond the City budget.
Upon approval, City staff will work with DNR to identify areas to treat within budget.
FINANCIAL IMPACT
The 2026 City budget to treat the lakes for curly leaf pondweed, lake itch and other lake maintenance
expenditures doesn’t allow for treatment of eurasian water milfoil this year. The BLCLA commitment of
$10,000 allows the City to treat eurasian water milfoil acreage allowed by the DNR. The BLCLA will be
invoiced by the City following completion of the work. The net costs to the City is estimated to be $0.
STAFF RECOMMENDATION
Staff recommends that the agreement be approved, signed and forwarded to BLCLA for final review and
execution.
ATTACHMENTS
Agreement for 2026 Lake Treatment
2026 AQUATIC INVASIVE SPECIES TREATMENT
CONTRIBUTION AGREEMENT
The Big Lake Community Lakes Association (BLCLA) agrees to contribute $10,000.00 to
City of Big Lake for eurasian water milfoil (ewm) treatment area on Lake Mitchell and/or Big
Lake as determined by the MnDNR. The MnDNR may require a survey in conjunction with the
treatment. The BLCLA understands that the City will solicit quotes and select a responsive
vendor with the most cost-effective proposal.
The BLCLA shall reimburse the City within 30 days of receipt of invoice with a cost not to exceed
of $10,000.00 subject to completion of the lake treatment.
By signing this agreement, the both parties agree to the aforementioned.
Please return this signed agreement to City Engineer Layne Otteson.
BIG LAKE COMMUNITY
LAKES ASSOCIATION
CITY OF BIG LAKE
Signature
Signature
Printed Name
Paul Knier, Mayor
Printed Name
Date
Date
05.20.26
AGENDA ITEM
Big Lake City Council
Prepared By:
Norm Michels, Streets/Parks/Fleet
Superintendent
Item Description:
Meeting Date:
☐ Regular Agenda Item
☒ Consent Agenda Item
5/20/2026
Item No.
6O
Reviewed By: Hanna Klimmek, City Administrator
Authorize Sale of 2018 Ford Explorer at I-Ray Public
Auction, and approve the Transfer of a 2004 Ford Sport Reviewed By: Deb Wegeleben, Finance Director
Track SUV Pickup to the City Hall Fleet
ACTION REQUESTED
By approving this Council Agenda item, Council would be authorizing the sale of a 2018 Ford Explorer at
Public Auction, and moving the 2004 Ford Sport Track from the Public Works Fleet to the City Hall Fleet.
BACKGROUND/DISCUSSION
The city generally utilizes old patrol vehicles from the Police Department for use by City Hall staff to perform
various duties (engineering, code enforcement, building inspections, etc.). Currently, the City Hall fleet
includes a 2018 Ford Explorer that in need of a substantial amount of service work before being placed back
in the active rotation of City Hall vehicles.
The Public Works fleet includes a 2004 Ford Sport Track SUV pickup. Currently, there is not a need within
the department to utilize this vehicle, but staff feels it could be utilized in the City Hall fleet as a replacement
for the 2018 Ford Explorer.
FINANCIAL IMPACT
Proceeds of the vehicle sale would go into CIP fund 199.
STAFF RECOMMENDATION
Due to its poor condition and maintenance needs, staff is recommending replacing the 2018 Ford Explorer
with the 2004 Ford Sport Track in the City Hall fleet. Staff is also recommending Council authorize the sale
of the 2018 Ford Explorer at I-Ray Public Auction.
ATTACHMENTS
None.
AGENDA ITEM
Big Lake City Council
Prepared By:
Deb Wegeleben, Finance Director
Meeting Date:
5/20/2026
☐ Regular Agenda Item
☒ Consent Agenda Item
Item Description:
Item No.
6P
Reviewed By: Hanna Klimmek, City Administrator and
Approval of 2026 Seasonal Parks Staff Appointments Personnel Committee (Councilmembers Geroux/Seefeld)
and Resignations of Seasonal Staff and Engineering Reviewed By: Norm Michels, Superintendent
Intern
Streets/Parks/Fleet, Layne Otteson, City Engineer
ACTION REQUESTED
By approving this item on the Consent Agenda, the City Council would be approving the following:
1. Appointment of the following individuals to seasonal lawn and park attendant positions, contingent
upon satisfactory background checks:
• Laura Stevenson
• Alan Chuba
• Bradley Thomas
2. Acceptance of resignations/non-returning status for prior seasonal Parks Department staff and the
Engineering Intern:
• Wyatt Barthel
• Chase Erickson
• Courtney McConnell
• Henry Overby
• Benjamin Piehl
• Carter Laventure – Engineering Intern
BACKGROUND/DISCUSSION
The 2026 Parks Department budget includes funding for seasonal staff. Each year, existing seasonal staff
members are given the opportunity to return to seasonal positions in parks, lawn care, or as Lakeside Park
attendants.
For the 2026 season, five seasonal Parks Department staff members and one Engineering Intern did not
return. Staff advertised for open seasonal positions, and received several application. The following
applicants have been selected to fill the 2026 seasonal positions:
General Park Maintenance
Responsibilities include mowing, weed trimming, and other maintenance duties as assigned.
o Alan Chuba
o Bradley Thomas
Lakeside Park Attendant
Responsibilities include general park attendant duties at Lakeside Park and other assigned tasks as needed.
o Laura Stevenson
The following staff members have chosen not to return for the 2026 season:
o Wyatt Barthel - Seasonal Park Staff
o Chase Erickson - Seasonal Park Staff
o Courtney McConnell - Seasonal Park Staff
o Henry Overby - Seasonal Park Staff
o Benjamin Piehl - Seasonal Park Staff
o Carter Laventure – Engineering Intern
FINANCIAL IMPACT
The seasonal positions are included in the 2026 Parks Department Budget.
STAFF RECOMMENDATION
Staff recommends the City Council formally approve the seasonal appointments and accept the nonreturning seasonal staff report as listed above.
ATTACHMENTS
N/A
AGENDA ITEM
Big Lake City Council
Prepared By:
Sam Olson, Chief of Police
Item Description:
Meeting Date:
5/20/2026
☐ Regular Agenda Item
☒ Consent Agenda Item
Item No.
6Q
Reviewed By: Hanna Klimmek, City Administrator
Employment Status Change for William Saliterman to
the Police Investigator Position
Reviewed By: Deb Wegeleben, City Finance Director
ACTION REQUESTED
By approving this item on the Consent Agenda, Council would be approving an Employment Status Change
for William Saliterman to the Police Investigator Position.
BACKGROUND/DISCUSSION
With Tom Kucala moving into the Police Captain role, there is a need to fill his former position of Police
Investigator. The Police Department has two Police Investigator positions, one of which is currently filled by
Investigator Silas Reek. The second Investigator position is currently vacant.
Letters of interest were submitted internally, and Officer William Saliterman was selected to fill the vacant
Investigator position. Upon Council approval, Saliterman’s employment status change would be effective
when new Police Officer Henry Harris has completed Field Training.
FINANCIAL IMPACT
Currently, Officer Saliterman is at grade 14, step 5 of the City Pay Plan. With him moving into the Investigator
position, he would move to grade 15, step 5 of the City Pay Plan. This is currently a budgeted position and
there will be no extra financial impact on the budget.
STAFF RECOMMENDATION
Staff recommends the City Council approve an Employment Status Change for William Saliterman to the
Police Investigator Position.
ATTACHMENTS
N/A
AGENDA ITEM
Big Lake City Council
Prepared By:
Corrie Scott, Recreation
Communication Coordinator
Item Description:
and
Outstanding Citizen of the Year 2026
Shelley Klein
Meeting Date:
☒ Regular Agenda Item
☐ Consent Agenda Item
5/20/2026
Item No.
7A
Reviewed By: Hanna Klimmek, City Administrator
Reviewed By: Norm Michels, Streets, Parks, and Fleet
Superintendent
ACTION REQUESTED
Present Outstanding Citizen of the Year Award to Shelley Klein.
BACKGROUND/DISCUSSION
The Outstanding Citizen of the Year Award Program is a way to recognize individuals who strive to enhance
the Big Lake community and the lives of its citizens. The amount of time and resources that these recipients
pour into the community is remarkable and has a tremendous impact on our residents and businesses. The
City created this program to thank those individuals and to bring to light the vast amount of time and
resources that are given each year in the community.
Shelley Klein has been chosen as the sixth annual Outstanding Citizen of the Year recipient. Shelley has lived
in Big Lake for over 40 years. Following a successful career as a cardiac nurse for CentraCare in St. Cloud,
Shelley retired alongside her husband, Mark, about 10 years ago and hasn’t been idle since. Serving the
community with care, kindness and a friendly smile has always been Shelley’s approach to life. Shelley has
volunteered with Friends of the Library for a couple of years, organizing annual book fairs and coordinating
fundraisers. Additionally, Shelley helps co-lead the monthly activity with members of Options, doing a funthemed craft and book reading. Shelley also volunteers at God’s Grub at the Saron Lutheran Church on a
routine basis. Always eager to cook and share her love for food, you will find Shelley signing up and wrangling
Mark for set-up, coffee and clean-up duties! Lastly, Shelley helps pick up and distribute free food to
neighbors and people in need, ensuring everyone has a full fridge. If you had to quantify the results of
Shelley’s years of service, it would range in the thousands of meals served, hundreds of pounds of food
delivered and countless hearts touched by her generosity and kindness.
Shelley's passion for contributing to Big Lake is a great reminder of the power of community involvement.
Thank you, Shelley, for all that you do. Your contributions truly make Big Lake a better place!
FINANCIAL IMPACT
N/A
STAFF RECOMMENDATION
N/A
ATTACHMENTS
N/A
AGENDA ITEM
Big Lake City Council
Prepared By:
Deb Wegeleben, Finance Director
Meeting Date:
05/20/2026
Item Description:
☒ Regular Agenda Item
☐ Consent Agenda Item
Item No.
7B
Reviewed By: Hanna Klimmek, City Administrator
2025 Audited Annual Comprehensive Financial Report
(ACFR) and Management Letter
Reviewed By: N/A
ACTION REQUESTED
Motion to accept the 2025 Audit Report as presented.
BACKGROUND/DISCUSSION
The City’s independent auditing firm, BerganKDV, completed the audit of the City’s 2025 Annual
Comprehensive Financial Report (ACFR) in March 2026. A representative from BerganKDV will present the
audit results and related financial information at the May 20, 2026, City Council meeting.
The audit included a review of the City’s financial statements, internal controls, and compliance with
applicable financial reporting requirements. Staff is pleased to report that the City received an unmodified
(“clean”) audit opinion, indicating that the financial statements are fairly and accurately presented in
accordance with generally accepted accounting principles.
The City has received the Government Finance Officers Association (GFOA) Certificate of Achievement for
Excellence in Financial Reporting for both the 2023 and 2024 ACFR submissions. Staff intends to again submit
the 2025 ACFR for consideration under the GFOA award program. The City has also received the GFOA
Distinguished Budget Presentation Award and recognition for its Popular Annual Financial Reporting (PAFR),
reflecting the City’s continued commitment to transparency and high-quality financial reporting.
Bound copies of the ACFR are available for review, and an electronic version has also been provided.
FINANCIAL IMPACT
N/A
STAFF RECOMMENDATION
Staff recommend that the City Council formally accept the 2025 Annual Comprehensive Financial Report and
related audit as presented by BerganKVD.
ATTACHMENTS
2025 Audited Annual Comprehensive Financial Report, Reports on Compliance with Government Auditing
Standards and Minnesota Legal Compliance and Communications Letter for the City of Big Lake.
Annual Comprehensive Financial Report
For the Fiscal Year Ended December 31,
2025
City of Big Lake, Minnesota
160 Lake Street North, 763-263-2107, www.biglakemn.org
City of Big Lake
Sherburne County, Minnesota
Annual Comprehensive
Financial Report
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2025
Prepared by
THE FINANCE DEPARTMENT
Deb Wegeleben, Finance/HR Director
Lisa Miller, Payroll Accountant/Deputy City Clerk
Julie Rathmanner, Finance Assistant
City of Big Lake
Table of Contents
Introductory Section
Letter of Transmittal
GFOA Certificate of Achievement
City Officials
City Management
City Organizational Chart – by Services
Vision, Tag Line and Mission Statement
Financial Section
Independent Auditor's Report
Management's Discussion and Analysis
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position
Statement of Activities
Fund Financial Statements
Balance Sheet – Governmental Funds
Reconciliation of the Balance Sheet to the Statement of Net Position
– Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances
– Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balances to the Statement of Activities – Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances
– Budget and Actual – General Fund
Statement of Net Position – Proprietary Funds
Statement of Revenues, Expenses, and Changes in Net Position
– Proprietary Funds
Statement of Cash Flows – Proprietary Funds
Notes to the Basic Financial Statements
Required Supplementary Information
Schedule of City's Proportionate Share of Net Pension Liability
- General Employees Retirement Fund
Schedule of City's Proportionate Share of Net Pension Liability
- Public Employees Police and Fire Retirement Fund
Schedule of City Contributions - General Employees Retirement Fund
Schedule of City Contributions - Public Employees Police and Fire Retirement Fund
Notes to Required Supplementary Information
Combining and Individual Fund Financial Statements and Schedules
Combining Balance Sheet – Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
– Nonmajor Governmental Funds
Detailed Schedule of Revenues, Expenditures, and Changes in Fund Balances
– Budget and Actual – General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance
- Budget and Actual – Economic Development Authority
Schedule of Revenues, Expenditures and Changes in Fund Balance
- Budget and Actual – Farmers Market
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City of Big Lake
Table of Contents
Financial Section (Continued)
Combining and Individual Fund Financial Statements and Schedules (Continued)
Schedule of Revenues, Expenditures and Changes in Fund Balance
- Budget and Actual – Music in the Park
Statistical Section (Unaudited)
Net Position by Component
Change in Net Position
Fund Balances of Governmental Funds
Change in Fund Balances of Governmental Funds
General Governmental Activities Tax Revenue by Source
Tax Capacity, Market Value and Estimated Actual Value of
Taxable Property
Property Tax Capacity Rates - Direct and Overlapping Governments
Principal Property Taxpayers
Property Tax Levies and Collections
Ratios of Outstanding Debt by Type
Ratios of Net General Bonded Debt
Computation of Direct and Overlapping Governmental Activities
Legal Debt Margin Information
Pledged-Revenue Coverage - Utility Revenue Bonds
Demographic and Economic Statistics
Top Employers
Full-Time Equivalent City Government Employees by Function
Operating Indicators by Functions
Capital Assets Statistics by Function
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Table
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Page
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INTRODUCTORY SECTION
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Letter of Transmittal
May 20, 2026
Honorable Mayor, Members of the City Council, and the Citizens of the City of Big Lake:
The City is pleased to present the Annual Comprehensive Financial Report (ACFR) of the City of Big Lake,
Minnesota (the City), for the fiscal year ended December 31, 2025. The purpose of this report is to provide
the Mayor, City Council, City staff, citizens, bondholders, and other interested parties with useful
information concerning the City’s operations and financial position.
This report was prepared by the City’s Finance Department. Management assumes full responsibility for
both the accuracy of the data presented and the completeness and fairness of the presentation, including
all disclosures, supporting schedules, and statistical tables contained in this report, based upon a
comprehensive framework of internal control that has been established. To the best of our knowledge and
belief, the enclosed data is accurate in all material respects and is reported in a manner designed to fairly
present the financial position and results of operations of the various funds of the City. All disclosures
necessary to enable the reader to gain an understanding of the City’s financial activities have been included.
The City’s ACFR has been audited by BerganKDV, a firm of licensed certified public accountants. The goal
of the independent audit is to provide reasonable assurance that the financial statements of the City for
the fiscal year ended December 31, 2025, are free of material misstatement. Based upon the audit, the
independent auditor issued an unmodified opinion, confirming that the City’s financial statements are fairly
presented in conformity with accounting principles generally accepted in the United States of America. The
independent auditor’s report is presented as the first component of the financial section of this report.
The preparation of this ACFR is required by state law and is also required by bond rating agencies prior to
rating the City’s bonds. This report provides transparency and can be used by the City Council and residents
to better understand the City’s financial condition.
Generally accepted accounting principles (GAAP) require that management provide a narrative
introduction, overview, and analysis in the form of Management’s Discussion and Analysis (MD&A). This
letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The
City’s MD&A follows the independent auditor’s report.
The organization, form, and contents of this report were prepared in accordance with standards prescribed
by GASB, GFOA, the American Institute of Certified Public Accountants, and the Minnesota Office of the
State Auditor.
3
Profile of the City of Big Lake:
The City of Big Lake is one of Minnesota’s fastest-growing communities. Located northwest of the
Minneapolis–Saint Paul metropolitan area, it offers convenient access via Interstate 94 and Highway 10
while maintaining the character of a “beyond the suburbs” community. Incorporated in 1898, the City spans
7.85 square miles.
Big Lake operates under a Plan A Statutory City form of government. Policy authority is vested in a Mayor
and four Council Members. The City Administrator oversees daily operations and service delivery. The City
employs 52 full-time, 21 part-time, and 7 seasonal staff.
The Economic Development Authority (EDA), established under Minnesota Statute Chapter 469, functions
as a blended component unit of the City. While legally separate, it operates as part of the City and its
obligations are supported by the primary government.
The City provides a full range of services including police, fire (via joint powers), planning and zoning, public
works, parks, utilities, and administrative support functions. It also operates a municipal liquor store.
Big Lake is a community of approximately 13,056 residents with a median age of 32. The population is
largely young families, creating a strong, stable, and well-educated workforce. The City places a high priority
on quality of life through investment in parks, events, technology, and transparent governance, supported
by a strong partnership with the Big Lake School District.
Financial planning and control are achieved through the annual operating budget and a multi-year Capital
Improvement Plan. In accordance with Minnesota Statutes, the City adopts a preliminary property tax levy
by September 30 and a final levy and budget by December of each year.
The budget is prepared by fund, function, and department. The legal level of budgetary control is
established at the department level within the General Fund and at the fund level for all other funds. Budget
amendments that impact total expenditures or interfund transfers require City Council approval.
The City also maintains a ten-year Capital Improvement Plan, which is reviewed and updated annually to
support long-term financial planning and infrastructure investment.
Financial Planning and the Local Economy:
The City’s tax base remains strong and continues to grow. For taxes payable in 2026, taxable market value
reached $1.42 billion, a 3% increase, with net tax capacity also increasing 3%. The City’s tax rate remains
below the county average.
The estimated impact to the average homeowner was approximately $55 annually, or $4.60 per month.
Median household income of $120,549 exceeds both county and national benchmarks, reinforcing the
strength of the local economy.
While the tax base remains primarily residential, commercial and industrial growth continues to expand.
Over the past 15 years, total market value has increased more than 100%, demonstrating sustained longterm growth.
The City has entered into one (1) Tax Increment Financing agreements which meet the criteria for
disclosure under Governmental Accounting Standards Board Statement No. 77 Tax Abatement Disclosures.
The City's authority to enter into these agreements comes from Minnesota Statute § 469. The City entered
into these agreements for the purpose of economic development.
4
Financial Planning and the Local Economy: (Continued)
The City maintains a conservative financial approach, relying on diversified revenue sources including
property taxes, franchise fees, permits, state aids, and a consistent $450,000 annual transfer from the
municipal liquor store. Local Government Aid (LGA) is strategically directed toward capital investment
rather than ongoing operations.
Infrastructure investments and shovel-ready development sites position Big Lake for continued economic
growth, supported by utilities, transportation access, and high-speed broadband.
Debt Administration:
As of December 31, 2025, total outstanding debt was $15.9 million, supported by both tax levy and
enterprise revenues.
The City maintains a strong “AA” bond rating from S&P Global Ratings, reflecting a resilient economy, strong
financial management, and stable long-term outlook.
This rating reflects the City’s disciplined financial management, strong reserves, and commitment to longterm planning, and supports the ability to finance future infrastructure at favorable rates.
City Initiatives:
The City continues to implement long-term planning efforts through its Comprehensive Plan, Parks Master
Plan, and strategic initiatives.
Recent efforts include:
•
•
•
•
Community branding and identity development
Downtown redevelopment planning
Evaluation and planning for the future City Hall and Police Station facility (anticipated finished
project in 2028)
Wastewater treatment plant expansion (construction anticipated 2027–2028)
City Council and staff continue to review the City’s Vision, Objectives, and Goals. This ongoing process
ensures that the City continues to provide the highest level of service to its taxpayers. The Council and staff
remain strong supporters of local community organizations and businesses.
We encourage everyone to Live Big! by enjoying Big Lake’s many amenities and choosing local options for
goods and services.
Internal Control:
The City maintains a comprehensive system of internal controls designed to protect assets and ensure
accurate financial reporting. These controls are regularly evaluated to provide reasonable assurance while
balancing cost and effectiveness.
Budget Controls:
The City maintains budgetary controls to ensure compliance with legal provisions embodied in the annual
budget adopted by the City Council. The legal level of budgetary control is established at the department
level within the General Fund and at the fund level for all other funds.
The City Council adopts an annual budget, along with a four-year concept budget for planning purposes,
for the General Fund, special revenue funds, and enterprise funds. In addition, the City maintains a tenyear Capital Improvement Plan to guide long-term capital investment and financial planning.
5
Budget Controls: (Continued)
The City has legally adopted budgets for the General Fund and the Big Lake Economic Development
Authority special revenue fund. Expenditures may not legally exceed budgeted appropriations without City
Council approval. Although not required, the City also adopts budgets for other special revenue funds to
support an entity-wide approach to financial management. These budgets are incorporated into the City’s
Annual Comprehensive Financial Report and Long-Term Financial Plan, which is updated annually.
Acknowledgements:
The preparation of this report reflects the dedication and professionalism of the Finance Department and
all City staff. Their commitment ensures the integrity, accuracy, and transparency of the City’s financial
reporting.
We would like to express our appreciation to BerganKDV for their guidance and assistance throughout the
audit process. We also extend our thanks to the Mayor and City Council for their leadership and support in
maintaining sound financial management practices.
Awards and Recognition:
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a
Certificate of Achievement for Excellence in Financial Reporting to the City of Big Lake for its Annual
Comprehensive Financial Report for the fiscal year ended December 31, 2024. This was the City’s second
year receiving this prestigious award.
To be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently
organized Annual Comprehensive Financial Report. This report must satisfy both generally accepted
accounting principles and applicable legal requirements.
Management believes that the current ACFR continues to meet the requirements of the Certificate of
Achievement Program, and we are submitting it to GFOA for consideration.
Responsible financial stewardship today ensures Big Lake can continue to Live Big.
Respectfully Submitted,
Deb Wegeleben
Finance Director
City of Big Lake
Hanna Klimmek
City Administrator
City of Big Lake
6
City of Big Lake
Certificate of Achievement for Excellence in Financial Reporting
7
City of Big Lake
City Officials
Left to Right
Councilmember Kim Noding – Term Expires 12/31/2026
Councilmember Paul Seefeld – Term Expires 12/31/2028
Mayor Paul Knier – Term Expires 12/31/2028
Councilmember Ken Halverson – Term Expires 12/31/2026
Councilmember Ken Geroux – Term Expires 12/31/2028
8
City of Big Lake
City Management
Position
Name
City Administrator
Hanna Klimmek
City Clerk
Gina Wolbeck
Finance Director
Deb Wegeleben
Community Development Director
Marie Popp
Chief of Police
John Kaczmarek
Fire Chief – Paid on Call
Seth Hansen
City Engineer
Layne Otteson
Streets/Parks/Fleet Superintendent
Norm Michels
Water/Wastewater Superintendent
Dan Childs
Liquor Store Manager
Greg Zurbey
Professional Services
Position
Name
City Attorney
Campbell Knutson, P.A.
Financial Advisor
Northland Securities, Inc.
Information Technically Services
Marco Technology
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City of Big Lake
Organizational Chart
10
City of Big Lake
Vision, Tag Line and Mission Statement
Vision
Big Lake is vibrant, active, and safe community that focuses on excellence in service while
promoting balanced growth through responsible leadership
Community Slogan
Live Big!
Mission Statement
Provide responsible governance through respect and trust while enhancing partnerships within
the community and establish reasonable service expectations to meet the needs of the
residents and business owners.
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FINANCIAL SECTION
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Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of Big Lake
Big Lake, Minnesota
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of Big Lake, as
of and for the year ended December 31, 2025, and the related notes to the basic financial
statements, which collectively comprise the City of Big Lake's basic financial statements as listed in
the Table of Contents.
In our opinion, the accompanying financial statements present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, each major
fund, and the aggregate remaining fund information of the City of Big Lake, as of December 31,
2025, and the respective changes in financial position and, where applicable, cash flows thereof and
the budgetary comparison for the General Fund for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America (GAAS) and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities
under those standards are further described in the Auditor's Responsibilities for the Audit of the
Financial Statements section of our report. We are required to be independent of the City of Big
Lake and to meet our other ethical responsibilities, in accordance with the relevant ethical
requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The City of Big Lake's management is responsible for the preparation and fair presentation of the
financial statements in accordance with accounting principles generally accepted in the United
States of America, and for the design, implementation, and maintenance of internal control relevant
to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the City of Big
Lake's ability to continue as a going concern for twelve months beyond the financial statement date,
including any currently known information that may raise substantial doubt shortly thereafter.
15
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report
that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute
assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and
Government Auditing Standards will always detect a material misstatement when it exists. The risk
of not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered material if there is a substantial likelihood
that, individually or in the aggregate, they would influence the judgment made by a reasonable user
based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
•
•
•
•
•
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and
disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the City of Big Lake's internal control. Accordingly, no such
opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of
the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the
aggregate, that raise substantial doubt about the City of Big Lake's ability to continue as a
going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain internal
control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
Management's Discussion and Analysis, which follows this report letter, and Required Supplementary
Information as listed in the Table of Contents be presented to supplement the basic financial
statements. Such information is the responsibility of management and, although not a part of the
basic financial statements, is required by the Governmental Accounting Standards Board (GASB), who
considers it to be an essential part of financial reporting for placing the basic financial statements in
an appropriate operational, economic, or historical context. We have applied certain limited
procedures to the Required Supplementary Information in accordance with auditing standards
generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency with
management's responses to our inquiries, the basic financial statements, and other knowledge we
obtained during our audit of the basic financial statements. We do not express an opinion or provide
any assurance on the information because the limited procedures do not provide us with sufficient
evidence to express an opinion or provide any assurance.
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Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of Big Lake's basic financial statements. The accompanying Combining
and Individual Fund Financial Statements and Schedules identified in the Table of Contents are
presented for purposes of additional analysis and are not a required part of the basic financial
statements.
Such information is the responsibility of management and was derived from and relates directly to
the underlying accounting and other records used to prepare the basic financial statements. The
information has been subjected to the auditing procedures applied in the audit of the basic financial
statements and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in
accordance with auditing standards generally accepted in the United States of America. In our
opinion, the accompanying supplementary information is fairly stated, in all material respects, in
relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the Annual Comprehensive Financial
Report. The other information comprises the introductory and statistical sections but does not
include the basic financial statements and our auditor's report thereon. Our opinions on the basic
financial statements do not cover the other information, and we do not express an opinion or any
form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and
the basic financial statements, or the other information otherwise appears to be materially
misstated. If, based on the work performed, we conclude that an uncorrected material misstatement
of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
May 8, 2026, on our consideration of the City of Big Lake's internal control over financial reporting
and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements and other matters. The purpose of that report is solely to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing,
and not to provide an opinion on the effectiveness of internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering the City of Big Lake's internal control over financial reporting and
compliance.
St. Cloud, Minnesota
May 8, 2026
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Management's Discussion and
Analysis
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City of Big Lake
Management’s Discussion and Analysis
As management of the City of Big Lake (the “City”), we offer readers of the City’s financial
statements this narrative overview and analysis of the financial activities of the City for the fiscal
year ended on December 31, 2025. We encourage readers to consider the information presented
here.
FINANCIAL HIGHLIGHTS
•
The assets and deferred outflows of resources of the City exceeded their liabilities and
deferred inflows resources at the close of the most recent fiscal year by $87,996,888. Of
this amount, $21,912,203 (unrestricted net position) may be used to meet the government’s
ongoing obligations to citizens and creditors.
•
The City’s net position increased $3,359,307 from the prior year. Of the increase, 56% was
attributable to governmental activities and 44% to business-type activities.
•
As of the close of the current fiscal year, the City’s governmental funds reported combined
ending fund balances of $15,079,101, a decrease of $150,551 from the previous year. The
decrease can be attributed to the completion of the CR43 street project, with the street
portion amounting to $276,313, annual purchases of computer equipment and software. In
addition, the city continues to improve and repair the city’s streets each year. The street
projects beginning in 2025 are financed with prior years’ transfers from the general funds to
the capital improvement funds.
•
At the end of the current fiscal year, unassigned fund balance for the General Fund was
$4,764,105 (not including those funds that are designed for specific purposes) or 71%, of the
total General Fund expenditures not including transfers out. When transfers out to other
funds are included, the unassigned fund balance is at 61%.
•
The City’s total bonded debt decreased by $2,773,364 during the current fiscal year. In
2025, there was no new debt issued. The total outstanding bonded debt is $15,918,182, of
which $10,294,378 is governmental activities and supported by the Debt Levy and Special
Assessments. The remaining $5,623,804 is contributed to business-type activities. Total
bond indebtedness is down by 15% compared to 2024. The decrease was a result of the
scheduled debt service payments.
•
In 2022, the City implemented GASB 87, which is the recording of leased liabilities. For
2025, the total leased liabilities for the City is $250,407, of which 25% or $64,603 is for the
leased office equipment of the general government and the remaining $185,804 or 75% is
for the leased land with the railroad for the water and sewer infrastructure.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as an introduction to the City’s basic financial
statements. The City’s basic financial statements comprise three components: 1) government-wide
financial statements, 2) fund financial statements and 3) Notes to the Financial Statements. This
report also contains other supplementary information in addition to the basic financial statements
themselves.
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City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
The financial statements also include notes that explain some of the information in the financial
statements and provide more detailed data. The statements are followed by a section of combining
and individual fund financial statements and schedules that further explain and support the
information in the financial statements. Figure 1 shows how the required parts of this annual report
are arranged and related to one another. In addition to these required elements, we have included a
section with combing and individual fund financial statements and schedules that provide details
about nonmajor government funds, which are added together and presented in single columns in the
basic financial statements.
FIGURE 1
REQUIRED COMPONENTS OF
THE ANNUAL COMPREHENSIVE FINANCIAL REPORT
22
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Figure 2 summarizes the major features of the City’s financial statements, including the portion of
the City Government they cover and the types of information they contain. The remainder of this
overview section of the management’s discussion and analysis explains the structure and contents of
each statement.
FIGURE 2
MAJOR FEATURES OF THE GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
23
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of
the City’s finances, in a manner similar to a private-sector business.
The Statement of Net Position presents information on all of the City’s assets, deferred outflows of
resources, liabilities and deferred inflows of resources, with the difference between them reported
as net position. Over time, increases or decreases in the net position may serve as a useful indicator
of whether the financial position of the City is improving or deteriorating.
The Statement of Activities presents information showing how the government’s net position
changed during the most recent fiscal year. All changes in net position are reported as soon as the
underlying event giving rise to the change occurs, regardless of the timing of the related cash flows.
Thus, revenues and expenses are reported in this Statement for some items that will only result in
cash flows in future fiscal periods (uncollected taxes and earned but unused vacation and sick leave).
Both of the government-wide financial statements distinguish functions of the City that are
principally supported by taxes and intergovernmental revenues (governmental activities) from other
functions that are intended to recover all or a significant portion of their costs through user fees and
charges (business-type activities).
The governmental activities of the City include general government, public safety, streets and
highways, economic development, culture and recreation and interest/fiscal charges on long term
debt. The business-type activities of the City include water, wastewater(sewer), storm sewer and
liquor operations.
The government-wide financial statements include the City itself (known as the primary
government). The Economic Development Authority (EDA), although legally separate, functions for
all practical purposes as a department of the City and, therefore, has been included within the
general government activities of the primary government.
The government-wide financial statements can be found on pages 48-51 of this report.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have
been segregated for specific activities or objectives. The City, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal
requirements. All of the funds of the City can be divided into two categories: governmental funds
and proprietary funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental
activities in the government-wide financial statements. However, unlike the government-wide
financial statements, governmental fund financial statements focus on near-term inflows and
outflows of spendable resources, as well as on balances of spendable resources available at the end
of the fiscal year. Such information may be useful in evaluating a government’s near-term financing
requirements.
24
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Governmental Funds (Continued)
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements. By
doing so, readers may better understand the long-term impact of the government’s near-term
financing decisions. Both the governmental fund Balance Sheet and the governmental fund Statement
of Revenues, Expenditures and Changes in Fund Balances provide a reconciliation to facilitate this
comparison between governmental funds and governmental activities.
The City maintains 33 individual governmental funds. Information is presented separately in the
governmental fund Balance Sheet and in the governmental fund Statement of Revenues,
Expenditures and Changes in Fund Balances for the General Fund as it is considered a major fund and
the Capital Project/Infrastructure Improvement Fund, and the GO Improvement Bonds 2021A Debt
Service Fund and for the GO Improvement Bonds 2022A Debt Service Fund. Data from the other 29
governmental funds are combined into a single aggregated presentation. Individual fund data for
each of these non-major governmental funds is provided in the form of combining statements
elsewhere in this report.
The City adopts an annual budget for its General Fund and special revenue funds. A budgetary
comparison statement has been provided for the General Fund to demonstrate compliance with
budget.
The basic governmental fund financial statements can be found on pages 52-59 of this report
Proprietary Funds
Enterprise funds are used to report the same functions presented as business-type activities in the
government-wide financial statements. The City uses enterprise funds to account for its water,
sewer, storm sewer, and liquor operations.
Proprietary funds provide the same type of information as the government-wide financial
statements, only in more detail. The proprietary fund financial statements provide separate
information for the water, sewer, storm sewer and liquor operations, all of which are considered
major funds of the City.
The basic proprietary fund financial statements can be found on pages 60-62 of this report.
Notes to Financial Statements
The notes provide additional information that is essential to a full understanding of the data
provided in the government-wide and fund financial statements. The Notes to Financial Statements
can be found on pages 63-99 of this report.
Required Supplementary Information
In addition to the basic financial statements and accompanying notes, this report also presents
certain required supplemental information concerning the City’s progress in funding its obligation to
provide pension benefits to its employees. Required supplementary pertaining to the net pension
liability can be found on pages 102-111
25
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Other Information
The combining statements referred to earlier in connection with non-major governmental funds are
presented immediately following the notes to the financial statements and required supplementary
information. Combining and individual fund statements and schedules can be found on pages 116-132
of this report.
Government-Wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government’s financial
position. In the case of the City, assets and deferred outflows or resources exceeded liabilities and
deferred inflows of resources by $87,996,888 at the close of the most recent fiscal year.
Approximately 68% of the City’s net position reflects its investment in capital assets (e.g., land,
buildings, machinery and equipment); less any related debt used to acquire those assets that is still
outstanding. The City uses these capital assets to provide services to citizens; consequently, these
assets are not available for future spending. Although the City’s investment in its capital assets is
reported net of related debt, it should be noted the resources to repay this debt must be provided
from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
An additional portion of the City’s net position, 7%, represents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net position,
$21,912,203 may be used to meet the government’s ongoing obligations to citizens and creditors.
26
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Government-Wide Financial Analysis (Continued)
At the end of the current fiscal year, the City was able to report positive balances in all categories of
the governmental activities and business-type activities.
City of Big Lake's Net Position
Governmental Activities
2025
2024
$ 20,649,238
$ 20,886,544
37,345,590
36,916,316
57,994,828
Business-Type Activities
Increase
(Decrease)
Total
Increase
(Decrease)
2025
2024
(237,306)
$ 13,863,033
$ 13,279,521
429,274
38,960,102
39,662,665
57,802,860
191,968
52,823,135
52,942,186
1,838,800
2,174,654
(335,854)
151,421
Long-term Liabilities Outstanding
10,809,164
12,600,336
(1,791,172)
Other Liabilities
3,555,038
3,347,218
207,820
14,364,202
15,947,554
Deferred pension resources
2,280,412
Deferred lease resources
Total Deferred Inflows of Resources
131,768
2,412,180
Net Position
Net Investment in Capital Assets
Restricted
Unrestricted
Increase
(Decrease)
2025
2024
583,512
$ 34,512,271
$ 34,166,065
(702,563)
76,305,692
76,578,981
(273,289)
(119,051)
110,817,963
110,745,046
72,917
144,602
6,819
1,990,221
2,319,256
(329,035)
5,018,001
6,427,141
(1,409,140)
15,827,165
19,027,477
(3,200,312)
2,013,322
2,127,506
(114,184)
5,568,360
5,474,724
93,636
(1,583,352)
7,031,323
8,554,647
(1,523,324)
21,395,525
24,502,201
(3,106,676)
2,679,032
(398,620)
468,033
517,045
(49,012)
2,748,445
3,196,077
(447,632)
184,423
2,863,455
(52,655)
(451,275)
535,558
1,003,591
544,020
1,061,065
(8,462)
(57,474)
667,326
3,415,771
728,443
3,924,520
(61,117)
(508,749)
26,474,848
24,410,923
2,063,925
33,286,751
32,645,651
641,100
59,761,599
57,056,574
2,705,025
6,323,086
7,031,829
(708,743)
-
-
-
6,323,086
7,031,829
(708,743)
10,259,312
9,723,753
535,559
11,652,891
10,825,425
827,466
21,912,203
20,549,178
1,363,025
$ 43,057,246
$ 41,166,505
1,890,741
$ 44,939,642
$ 43,471,076
1,468,566
$ 87,996,888
$ 84,637,581
Assets
Current and Other Assets
Capital Assets
Total Assets
$
$
$
346,206
Deferred Outflows of Resources
Deferred pension resources
Liabilities
Total Liabilities
Deferred Inflows of Resources
Total Net Position
$
$
$
3,359,307
The City’s net position increased by $3,359,307 during the current fiscal year. Governmental
activities accounted for $1,890,741, or approximately 56% of the increase, while business-type
activities accounted for $1,468,566, or approximately 44%.
The City’s total other liabilities increased by $93,636. Governmental activities increased by
$207,820, primarily due to the timing of payables and the 2025 pay plan adjustment. Business-type
activities decreased by $114,184.
Long-term liabilities decreased by $3,200,312. The overall reduction in liabilities of $3,106,676 is
primarily related to a decrease in the net pension liability and scheduled annual debt payments. This
was partially offset by a slight increase in escrow payables for funds held for public improvements to
be completed by developers under development agreements, along with a decrease in unearned
revenue.
Governmental Activities
Governmental activities revenues decreased by $1,692,799 in 2025, resulting in a reduction to the
City’s net position. The decline was primarily due to decreases in Capital Grants and Contributions,
State Aid, and Operating Grants and Contributions.
27
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Governmental Activities (Continued)
The reduction in Capital Grants and Contributions was driven by lower special assessments for street
projects, fewer federal grant receipts, and decreased park dedication fees. The 2024 Street Project,
certified in 2024 for 2025 tax payables, included fewer street improvements, resulting in lower
overall costs and related revenues. In addition, federal funding received in 2024 for a trail project
and the partially federally funded water meter project was not repeated in 2025, as those projects
were completed. Park dedication fee revenue also declined, with only one development contributing
fees in 2025.
State Aid decreased due to two primary factors. The state eliminated the fire state aid passthrough
beginning in 2025 when the Big Lake Fire Department joined the Statewide Volunteer Firefighter
Retirement Plan. Additionally, Local Government Aid was reduced due to a $10 per capita reduction
in the State’s funding formula.
Tax revenues increased due to higher property tax collections, driven by a 2.27% increase in the tax
rate and valuation growth in certain property classes. Commercial property values increased
approximately 4%, and apartment values increased approximately 10%, largely attributable to new
development. Residential property values remained relatively flat. Overall taxable market value
decreased by approximately 1%, primarily due to increases in the Homestead Credit for residential
properties. Despite this, new residential and commercial/industrial development added $31,750,959
to the City’s tax base in 2025. The City issued 40 new single-family building permits during the year.
Investment earnings decreased in 2025, supported by higher yields and a positive fair value
adjustment. However, the fair value adjustment was less than in prior years as investments moved
closer to maturity.
Governmental activities expenses increased by $686,977, primarily due to personnel additions,
including two patrol officer positions and one Streets Department position. Additional increases were
attributed to higher repair and maintenance costs for equipment, vehicles, and street infrastructure.
28
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Governmental Activities (Continued)
In 2025, the cost to provide governmental services averaged approximately $5.80 per day per
household and business.
$7.00
$5.78
$6.00
$5.00
$4.00
$2.64
$3.00
$2.00
$1.44
$0.64
$0.69
$1.00
$0.22
$0.14
Econcomic
Development
Interest on
Long-Term
Debt
$General
Public Safety
Government
Streets and
Highways
Culture and
Recreation
total Cost per
Day
City of Big Lake's Change in Net Position
Governmental Activities
2025
Business-Type Activities
Increase
(Decrease)
2024
2025
Total
Increase
(Decrease)
2024
2025
Increase
(Decrease)
2024
Revenue
Program Revenues
Charges for Services
$
992,896
$
1,006,995
$
(14,099)
$
11,053,903
$
11,009,547
$
44,356
$
12,046,799
$
12,016,542
$
30,257
Operating Grants and Contributions
428,631
634,088
(205,457)
20,708
90,721
(70,013)
449,339
724,809
(275,470)
Capital Grants and Contributions
902,307
2,407,903
(1,505,596)
880,201
1,034,699
(154,498)
1,782,508
3,442,602
(1,660,094)
General Revenues
Property Taxes and Tax Increment and
Franchise Fees
6,293,604
6,049,695
243,909
-
-
-
6,293,604
6,049,695
243,909
State Aids
799,223
969,003
(169,780)
-
-
-
799,223
969,003
(169,780)
Unrestricted Investement Earnings
854,546
942,851
(88,305)
360,803
398,073
(37,270)
1,215,349
1,340,924
(125,575)
Other Income
87,178
40,649
46,529
-
-
-
87,178
40,649
46,529
10,358,385
12,051,184
(1,692,799)
12,315,615
12,533,040
(217,425)
22,674,000
24,584,224
(1,910,224)
General Government
1,065,558
1,075,795
(10,237)
-
-
-
1,065,558
1,075,795
(10,237)
Public Safety
4,074,762
3,655,270
419,492
-
-
-
4,074,762
3,655,270
419,492
Streets and Highways
2,225,834
1,897,287
328,547
-
-
-
2,225,834
1,897,287
328,547
Culture and Recreation
994,170
986,374
7,796
-
-
-
994,170
986,374
7,796
Economic Development
338,769
350,705
(11,936)
-
-
-
338,769
350,705
(11,936)
Interest on Long-Term Debt
Total Revenues
Expenses
218,551
265,236
(46,685)
-
-
-
218,551
265,236
(46,685)
Water
-
-
-
2,299,031
2,166,810
132,221
2,299,031
2,166,810
132,221
Sewer
-
-
-
2,990,797
2,968,555
22,242
2,990,797
2,968,555
22,242
Municipal Liquor
-
-
-
4,805,710
4,970,337
(164,627)
4,805,710
4,970,337
(164,627)
Storm Sewer
Total Expenses
-
-
-
301,511
323,843
(22,332)
301,511
323,843
(22,332)
8,917,644
8,230,667
686,977
10,397,049
10,429,545
(32,496)
19,314,693
18,660,212
654,481
1,440,741
3,820,517
(2,379,776)
1,918,566
2,103,495
(184,929)
3,359,307
5,924,012
(2,564,705)
450,000
(469,516)
919,516
(450,000)
469,516
(919,516)
-
-
-
1,890,741
3,351,001
(1,460,260)
1,468,566
2,573,011
(1,104,445)
3,359,307
5,924,012
(2,564,705)
41,166,505
37,815,504
3,351,001
43,471,076
40,898,065
2,573,011
84,637,581
78,713,569
5,924,012
Increase (Decrease) in Net Position
before Transfers & Capital Contributions
Transfers
Increase (Decrease) in Net Position
Net Postion - Beginning
Net Position - Ending
$
43,057,246
$
41,166,505
$
1,890,741
$
44,939,642
$
43,471,076
$
1,468,566
$
87,996,888
$
84,637,581
$
3,359,307
29
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Governmental Activities (Continued)
The chart above illustrates the change in net position over time, reflecting the City’s overall
financial performance and stability. While 2025 showed a decline in governmental revenues, the City
continues to maintain a strong financial position through disciplined budgeting and long-term
planning.
In 2025, the City of Big Lake was recognized as one of the 10 safest cities in Minnesota for
communities between 10,000 and 20,000 in population. This reflects a continued commitment to
public safety, which represents 46% of total governmental activities expenses.
The cost to provide City services averaged approximately $5.80 per day per household and business,
with $2.65 dedicated to public safety services. This investment supports police, fire, and building
services and directly contributes to the City’s high quality of life and safety outcomes.
The charts below reflect the City’s revenue structure and how those resources are allocated across
services.
Program revenues continue to fund only a portion of total governmental activity costs. Public Safety,
at approximately $4.1 million in expenditures, remains the largest service area and is significantly
supported by general revenues, as program revenues cover only a limited share. This reliance is
consistent with municipal operations where core services are primarily tax-supported.
Property taxes represent 56% of total governmental revenues, reinforcing their role as the primary
funding source for City services. Other key revenue sources include charges for services and capital
and operating grants, though these revenues vary year-to-year based on project activity and external
funding availability.
Expenditures are concentrated in essential services. Public Safety accounts for 46% of total
governmental expenditures, followed by Streets and Highways at 25%, and General Government at
12%. These three areas represent the majority of City spending and align with the City’s focus on
safety, infrastructure, and core operations.
30
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Governmental Activities (Continued)
Overall, the graphs demonstrate a stable financial structure where property taxes and general
revenues fund the majority of services, while program revenues and grants provide supplemental
support. This approach allows the City to maintain service levels while managing fluctuations in
external funding sources.
Expenditures and Program Revenues - Governmental Activities
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,065,558
$4,074,762
$2,225,834
$994,170
$338,769
$218,551
$1,000,000
$500,000
$144,837
$816,267
General
Government
Public Safety
$1,186,422
$151,321
$24,987
$Streets and
Highways
Program Revenues
Culture and
Recreation
Expenses
Econcomic
Development
Interest on
Long-Term
Debt
31
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Governmental Activities (Continued)
Revenue by Source - Governmental Activities
Other income,
$87,178
1%
Unrestricted
Investment Earnings,
$854,546
8%
Charges for Services,
$992,896
9%
Operating Grants and
Contributions,
$428,631
4%
Franchise Fees,
$486,336
5%
Capital Grants and
Contributions,
$902,307
9%
State Aids,
$799,223
8%
Property Taxes,
$5,807,268
56%
Expenditures by Services - Govermental Activities
Econcomic
Development,
$338,769
4%
Culture and
Recreation,
$994,170
11%
Streets and Highways,
$2,225,834
25%
Interest on Long-Term
Debt,
$218,551
2%
General Government,
$1,065,558
12%
Public Safety,
$4,074,762
46%
32
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Business-Type Activities
In 2025, business-type activities increased the City’s net position by $1,468,566, contributing to the
overall increase in net position of $3,359,307.
The municipal Liquor Store transferred $450,000 to the General Fund, helping offset the City’s levy
needs. Sales decreased by approximately 3% compared to 2024, consistent with broader industry
trends, while expenses also declined by 3%. Despite lower sales, depreciation expense, and the
General Fund transfer, the Liquor Store generated a net profit of $68,776 for the year.
Utility operations produced mixed results. Water usage increased by approximately 4%, while rates
decreased by 5% in 2025, resulting in a decrease of $66,228 in water sales. However, growth-related
revenues, including water access charges and trunk fees, increased due to development activity,
resulting in an overall revenue increase of $132,338.
Wastewater (sewer) revenues were impacted by an 8% rate increase; however, total revenues
decreased by $83,339, reflecting variability in usage and development-related activity. Development
activity remained consistent with expectations, including multi-family, residential, and commercial
projects.
The Storm Sewer Fund experienced a slight revenue increase of $1,634, primarily due to higher
investment earnings.
Overall, Liquor Store revenues were slightly lower than in 2024, with personnel costs representing
approximately 14% of total sales. The operation ended 2025 with an approximate 1% net profit, while
covering both depreciation expense and the $450,000 transfer to the General Fund. Continued
community support of the municipal liquor operation remains critical, as these transfers reduce
reliance on property taxes and help maintain current service levels.
33
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Business-Type Activities (Continued)
Expenses and Program Revenues - Business-Type Activities
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,469,697
$2,299,031
$3,933,530
$5,277,195
$2,990,797
$274,390
$4,805,710
$301,511
$2,000,000
$1,000,000
$Water
Sewer
Program Revenues
Municipal Liquor
Storm Water
Expenses
Total revenues from business-type activities in 2025 were $12,315,615, with approximately 90%
($11,053,903) generated from charges for services. This reflects a decrease of $217,425 from 2024,
primarily due to one-time fees collected in the prior year from a significant industrial user.
Investment earnings totaled $360,803 (approximately 3% of total revenues), representing a decrease
of $37,270 from 2024. Operating Grants and Contributions totaled $20,708, a decrease of $70,013,
primarily due to one-time revenues received in 2024 for the Well 2 improvement project and
infrastructure support related to Big Lake Spud Fest.
Charges for Services, which make up the majority of revenues, increased by $44,356, reflecting
stable utility usage and rate structures. Capital Grants and Contributions totaled $880,201
(approximately 7% of total revenues), decreasing from 2024 due to reduced development-related
activity, including the absence of a one-time Sewer Access Charge (SAC) from a large industrial user
recognized in the prior year.
34
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Business-Type Activities (Continued)
Overall, total revenues decreased by $217,425 compared to 2024. Despite this decline, business-type
activities generated a positive change in net position of $1,468,566, reflecting stable operations and
continued financial strength across utility and liquor operations.
Revenue by Source - Business-Type Activities
Capital Grants and
Contributions
7.15%
Unrestricted
Investment Earnings
2.93%
Operating Grants
and
Contributions
0.17%
Charges for Services
89.75%
35
City of Big Lake
Management’s Discussion and Analysis
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Business-Type Activities (Continued)
The chart below outlines the distribution of expenses across business-type activities.
The Municipal Liquor operation represents the largest share of expenses at approximately $4.8
million, reflecting the cost structure of retail operations, including inventory, staffing, and
overhead. Wastewater (Sewer) follows at approximately $3.0 million, driven by treatment,
maintenance, and system operations. Water operations account for approximately $2.3 million,
supporting system delivery, maintenance, and infrastructure needs. Storm Water represents the
smallest share at $301,511, focused on system maintenance and regulatory compliance.
Expenses across business-type activities remained consistent with 2024, reflecting stable operations
and controlled cost management across all enterprise funds. Overall, the distribution aligns with
service delivery demands and the City’s commitment to maintaining reliable, self-sustaining utility
and enterprise operations.
Expenses by Business Type Activities
Storm Water,
$301,511
Water,
$2,299,031
M unicipal
Liquor,
$4,805,710
Sewer,
$2,990,797
FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with financerelated legal requirements.
Governmental Funds
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows,
and balances of spendable resources. This information is useful in assessing the City’s financing
requirements. In particular, unrestricted fund balance serves as a key measure of the City’s net
resources available for spending at the end of the fiscal year.
As of year-end, the City’s governmental funds reported combined ending fund balances of
$15,079,101, a decrease of $150,551 from the prior year. Of this amount, $10,144,390
(approximately 67%) represents assigned and unassigned fund balance, which is available for
spending at the City’s discretion. The remaining balance is restricted, committed, or nonspendable,
and therefore not available for new spending due to external or internal constraints.
36
City of Big Lake
Management’s Discussion and Analysis
FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS (CONTINUED)
Governmental Funds (Continued)
Fund Balance
Nonspendable
Restricted
Comitted
Assigned
Unassigned
Total
General Fund
GO
Improvement
Bonds 2021A
GO
Improvement
Bonds 2022A
Infrastructure
Improvement
Fund
Other
Govermental
Funds
$
288,350
71,658
4,764,105
$
494,004
-
$
844,658
-
$
788,388
-
$
17,959
2,447,693
842,047
4,987,713
(467,474)
$
$
5,124,113
$
494,004
$
844,658
$
788,388
$
7,827,938
$ 15,079,101
Prior Year
Total
Total
306,309
3,786,355
842,047
5,847,759
4,296,631
$
Increaese
(Decrease)
120,229
3,264,110
850,003
6,871,812
4,123,498
$
186,080
522,245
(7,956)
(1,024,053)
173,133
$ 15,229,652
$
(150,551)
The General Fund, the City’s primary operating fund, reported a total fund balance of $5,124,113, of
which $4,764,105 is unassigned and available for spending. As a measure of liquidity, unassigned fund
balance represents 61% of total General Fund expenditures and transfers out, while total fund
balance represents 65% of that same amount.
General Fund, Fund Balance
Nonspendable
Assigned
Unassigned
Total
General Fund expenditures and transfers out
Unassigned as a percent of expenditures
Total Fund Balance as a percent of expenditures
Current Year
Ending Blance
Prior Year
Ending Blance
$
288,350
71,658
4,764,105
$
117,233
65,640
4,644,218
$
171,117
6,018
119,887
$
5,124,113
$
4,827,091
$
297,022
$
7,867,462
61%
65%
$
7,235,082
64%
67%
Increaese
(Decrease)
General Fund revenues include investment earnings on the City’s portfolio, which are subject to fair
market value (FMV) adjustments at year-end. In the current year, favorable market conditions
resulted in an increase of investment earnings. Combined with higher tax revenues and continued
strong budgetary control, the General Fund experienced positive operating results. After a planned
year-end transfer of $700,000 to support future debt obligations, the net increase to fund balance
totaled $297,022.
Maintaining a strong unassigned fund balance positions the City to meet future financial obligations
and supports long-term financial stability.
Other major governmental funds analyses are shown below:
G.O. Improvement Bonds 2021A Fund Balance
Current Year
Ending Blance
Prior Year
Ending Blance
$
$
494,004
394,439
Increaese
(Decrease)
$
99,565
37
City of Big Lake
Management’s Discussion and Analysis
FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS (CONTINUED)
Governmental Funds (Continued)
The decrease is due to the yearly principal and interest payments
G.O. Improvement Bonds 2022A Fund Balance
Current Year
Ending Blance
Prior Year
Ending Blance
$
$
844,658
809,875
Increaese
(Decrease)
$
34,783
The decrease is due to the yearly principal and interest payments
Infrastructure Improvement Fund Balance
Current Year
Ending Blance
Prior Year
Ending Blance
$
$
788,388
1,008,451
Increaese
(Decrease)
$
(220,063)
The decrease was due to the CR43 construction project
Proprietary Funds
The City’s proprietary funds provide more detailed information consistent with that presented in the
government-wide financial statements.
At year-end, unrestricted net position totaled $2,487,317 for water operations, $6,349,535 for
wastewater (sewer) operations, $794,914 for storm water operations, and $2,021,225 for the liquor
store fund. Changes in net position for the year reflect increases of $737,476 in the water fund and
$666,986 in the wastewater fund, while the storm water fund experienced a slight decrease of
$(4,570). The liquor fund reported an increase in net position of $68,776.
The following table presents the total ending net position for each proprietary fund.
Water Fund
Wastewater (Sewer) Fund
Liquor Store Fund
Storm Water Fund
Ending Net
Position 2025
Ending Net
Position 2024
$ 16,622,254
$ 15,884,779
Ending Net
Position 2024
Ending Net
Position 2024
$ 22,792,952
$ 22,125,965
Ending Net
Position 2024
Ending Net
Position 2024
$
$
2,843,350
2,774,575
Ending Net
Position 2024
Ending Net
Position 2024
$
$
2,681,187
2,685,757
Increaese
(Decrease)
$
737,475
Increaese
(Decrease)
$
666,987
Increaese
(Decrease)
$
68,775
Increaese
(Decrease)
$
(4,570)
38
City of Big Lake
Management’s Discussion and Analysis
FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS (CONTINUED)
Governmental Funds (Continued)
The increase in net position for the water fund is primarily attributable to transfers in supporting the
water meter project, as well as higher investment earnings and increased trunk and access charges
related to new water service connections.
The wastewater (sewer) fund experienced an increase in net position due to higher investment
earnings and increased trunk and access charges for new wastewater service connections.
The liquor store fund’s increase in net position is primarily the result of higher investment earnings
and a slight decrease in the cost of goods sold.
Other factors impacting the financial performance of these funds have been addressed in the
discussion of the City’s business-type activities.
GENERAL FUND BUDGETARY HIGHLIGHTS
During the year, there was one amendment to the General Fund budget. The original budget was
adopted with revenues equal to expenditures.
The amendment primarily reflects the capital lease entered into for Police Body Cameras and the
addition of a new IT consultant contract established in May 2025.
39
City of Big Lake
Management’s Discussion and Analysis
GENERAL FUND BUDGETARY HIGHLIGHTS (CONTINUED)
The original budget totaled $7,366,689. An amendment of $342,000 was made to both revenues and
expenditures, resulting in a final amended budget of $7,708,689.
General Fund 2025 Budget
Final Budget
Amount
Revenues
Expenditures
$
7,056,189
7,247,828
$
Actual
Amounts
Variance with
Final Budget
7,515,134
6,704,596
$
458,945
(543,232)
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(191,639)
810,538
1,002,177
Other Financing Uses
Proceeds from Sale of Capital Assets
Leases issued
Insurance Recoveries
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
200,000
2,500
450,000
(460,861)
191,639
9,261
190,084
450,000
(1,162,861)
(513,516)
9,261
(9,916)
(2,500)
(702,000)
(705,155)
-
297,022
297,022
Net Change in Fund Balance
Fund Balance, January 1
Fund Balance, December 31
4,827,091
$
5,124,113
$
297,022
Actual revenues exceeded the final amended budget by $458,945. This favorable variance was
primarily driven by investment income exceeding budget by $424,551, due to favorable fair value
adjustments and higher interest earnings. Franchise fee revenues were $25,941 over budget as a
result of new development establishing utility accounts. Intergovernmental revenues exceeded
budget by $39,780, reflecting increased state aid for street maintenance, police retirement, duty
disability insurance reimbursements, and police training reimbursements. Property tax revenues
were $19,304 over budget, consistent with conservative revenue projections. Charges for services
and donations and contributions exceeded budget by $26,994 and $8,812, respectively. Miscellaneous
revenues and insurance recoveries were $20,210 over budget.
Actual expenditures, including transfers out, exceeded the final amended budget by $158,768.
Departmental operating expenditures were under budget by $543,232, primarily due to savings in
personnel, insurance, utilities, and overall conservative budgeting practices. This favorable operating
variance was offset by transfers out exceeding budget by $702,000.
40
City of Big Lake
Management’s Discussion and Analysis
GENERAL FUND BUDGETARY HIGHLIGHTS (CONTINUED)
General Fund 2025 Budget (Continued)
The additional transfer reflects a strategic year-end allocation of excess fund balance in accordance
with the City’s financial policies. This included a $700,000 transfer to the 2026A Lease Revenue Bond
Debt Service Fund to support future debt payments and reduce the impact on the property tax levy,
consistent with the City’s long-term financial plan.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
The City’s investment in capital assets for its governmental and business type activities as of
December 31, 2025, amounts to $76,305,692 (net of accumulated depreciation and amortization).
This investment in capital assets includes land, construction in progress, improvements,
infrastructure, collection and distribution systems, buildings, machinery and equipment, as well as
leased assets per new General Accounting Standard Board requirements. Major capital assets events
during the current fiscal year include the following:
•
•
•
•
•
•
•
•
•
•
•
•
•
Computer replacement program
Police fleet replacement program
Police cameras
Fire Department Ladder Truck
Streets division equipment purchases – plow truck, mowers, trackers and woodchipper
2022 Street Improvements finalized and closed out
CR 43 Extension
Well 2 Redevelopment project completed
Well pumps replaced
Water Meter Replacement Project completed
Lift stations improvements
WTP and WWTP building doors
Construction in progress
Playground equipment
2024 Street Improvements
2025 Street Improvements
Fleet vehicles ordered, partial payment
Wastewater facility expansion
41
City of Big Lake
Management’s Discussion and Analysis
CAPITAL ASSET AND DEBT ADMINISTRATION (CONTINUED)
Capital Assets (Continued)
City of Big Lake's Capital Assets
(Net of Depreciation/Amortization)
Governmental Activities
2025
2024
Land
Construction in Progress
Lease - Land
Leasehold Improvements
Infrastructure
Collection and Distribution Systems
Buildings
Machinery and Equipment
Lease - Machinery and Equipment
Total
$
8,024,024
2,199,180
415,299
21,422,881
1,750,194
3,470,691
63,321
$ 37,345,590
$
8,007,824
6,628,614
413,461
17,270,042
1,898,041
2,616,867
81,467
$ 36,916,316
Business-Type Activities
2025
2024
$
1,534,320
1,017,073
176,372
43,489
19,002,863
14,762,269
2,423,716
-
$ 38,960,102
$
1,534,320
2,726,492
182,062
49,530
18,722,439
15,664,394
783,428
-
$ 39,662,665
Total
2025
$
2024
9,558,344
3,216,253
176,372
458,788
21,422,881
19,002,863
16,512,463
5,894,407
63,321
$ 76,305,692
$
9,542,144
9,355,106
182,062
462,991
17,270,042
18,722,439
17,562,435
3,400,295
81,467
$ 76,578,981
The City does lease office equipment that is recognized in government activities as a right to use
lease asset and does amortize the asset over the term of the lease. The City does lease land for use
of by the water and wastewater division. This lease is recognized in the business-type activities and
is amortized over the term of the lease. Additional information on the City’s capital assets can be
found in Note 6 on pages 78-80 of this report.
CAPITAL ASSET AND DEBT ADMINISTRATION (CONTINUED)
Long-Term Debt
At the end of the current fiscal year, the City had total bonded debt outstanding of $15,918,182. Of
this amount, $746,000 is backed by the full faith and credit of the City, and $8,575,000 represents
improvement debt for which the City is contingently liable in the event of default by the assessed
property owners. The remaining debt consists of obligations secured by specific revenue sources,
including tax increment financing (TIF) bonds, revenue bonds, lease revenue bonds, lease liabilities,
and financed purchases.
City of Big Lake's Outstanding Bonded Debt
Governmental Activities
2025
2024
G.O. Bonds/Notes
G.O. Tax Increment Bonds
G.O. Improvement Bonds
PFA Drinking Water Revolving Loan
PFA Clean Water Revolving Loan
G.O. Taxable Tax Abatement Bonds
G.O. Revenue Bonds/Notes
Finance Purchase
Lease Liability
Total
Business-Type Activities
2025
2024
Total
2025
2024
$
746,000
730,000
8,575,000
178,775
64,603
$
936,000
900,000
9,840,000
36,730
81,522
$
3,698,000
1,740,000
185,804
$
4,568,000
2,140,000
189,294
$
746,000
730,000
8,575,000
3,698,000
1,740,000
178,775
250,407
$
936,000
900,000
9,840,000
4,568,000
2,140,000
36,730
270,816
$
10,294,378
$
11,794,252
$
5,623,804
$
6,897,294
$
15,918,182
$
18,691,546
42
City of Big Lake
Management’s Discussion and Analysis
CAPITAL ASSET AND DEBT ADMINISTRATION (CONTINUED)
Long-Term Debt (Continued)
As illustrated in the following graph, the City’s outstanding principal debt has continued to decline
over time. Total bonded debt (excluding financed purchases and lease liabilities) decreased by
$2,895,000 to $15,489,000 at year-end 2025. The City did not issue any new debt in 2025.
Looking ahead, in 2026, the Big Lake Economic Development Authority (EDA) is expected to issue
approximately $35,380,000 in Lease Revenue Bonds to finance the construction of a new Public
Safety Building, which will serve as the future City Hall and Police Department, with anticipated
completion in early 2028.
Outstanding Debt - Principal Only
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$-
2020
2021
2022
2023
2024
Water
2025
2026
Sewer
2027
2028
2029
2030
2031
2032
2033
Debt Service
The chart below illustrates the City’s total future debt service requirements, including both principal
and interest, overtime.
Total remaining debt service is approximately $82.7 million, consisting of $50.0 million in principal
and $32.8 million in interest. Debt service is highest in the early years and declines steadily through
2052 as existing obligations are retired.
43
City of Big Lake
Management’s Discussion and Analysis
CAPITAL ASSET AND DEBT ADMINISTRATION (CONTINUED)
Long-Term Debt (Continued)
The increase in future debt service beginning in 2026 reflects the issuance of the 2026A Lease
Revenue Bonds for the Public Safety and City Hall facility. As shown, the City has structured its debt
to allow for a gradual decline over time, with older debt obligations rolling off as new debt is layered
in.
Remaining Debt Service (Principal and Interest)
$90,000,000
$80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$-
2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052
PRINCIPAL
INTEREST
The chart below illustrates the City’s annual debt service payments over time.
Debt service peaks in the early years, reaching approximately $5.6 million in 2027, before declining
and stabilizing in the range of $2.7–$3.0 million annually through the later years of the schedule. This
pattern reflects the planned overlap of existing debt with the 2026A Lease Revenue Bonds, followed
by the gradual retirement of prior obligations.
The leveling of debt service in the out years demonstrates the City’s strategy to structure debt in a
stable and predictable manner, minimizing significant fluctuations in annual payments and reducing
volatility in the property tax levy.
Debt Payment
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$-
2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052
Additional information on the City’s long-term debt can be found in Note 7 on pages 80-84 of this
report.
44
City of Big Lake
Management’s Discussion and Analysis
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES
The City adopted a balanced 2026 General Fund budget of $7,791,754, an increase of 5.77% over
2025. The increase is primarily driven by personnel costs, including a 3% market adjustment to the
pay plan, step increases, and rising insurance and workers’ compensation costs.
The 2026 property tax levy totals $6,311,469, a 7.22% increase over 2025. This includes an increase
to the Economic Development Authority levy and higher tax abatement levies associated with
ongoing development agreements.
The City’s tax base continues to grow, with Net Tax Capacity projected to increase by 3.39% and
taxable market value increasing by approximately 3%, driven largely by commercial and multi-family
development. New construction added approximately $21.4 million in taxable value for the 2026
assessment year.
Local Government Aid (LGA) is projected at $627,591, reflecting a return to typical funding levels
following a one-time increase in 2025. The City continues to allocate LGA toward capital and
equipment replacement funds to support long-term infrastructure needs.
Utility rates reflect system and infrastructure demands. For 2026, water rates will decrease by 5%,
while sewer rates will increase by 10%, with long-term projections indicating continued upward
pressure on sewer rates to fund treatment and infrastructure improvements.
Development activity remains steady, with 40 single-family permits issued in 2025, exceeding
expectations. Long-term projections assume more moderate growth until additional plats are
developed. Multiple residential, commercial, and industrial projects are in progress, supporting
continued tax base growth.
The City continues to invest in infrastructure through its capital improvement program, with ongoing
street projects funded primarily through dedicated capital funds rather than new debt.
Looking ahead, the City’s five-year financial plan anticipates ongoing cost pressures, including
personnel, insurance, and operational costs, along with planned capital investments. A key future
consideration is the planned Public Safety Facility (City Hall/Police), which will impact future debt
service and levy requirements.
REQUESTS FOR INFORMATION
This report is intended to provide a general overview of the City’s financial condition for those with
an interest in its operations. Questions regarding this report or requests for additional financial
information should be directed to:
City of Big Lake
Attn: Finance Director
160 Lake Street North
Big Lake, Minnesota 55309
45
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46
BASIC FINANCIAL STATEMENTS
47
City of Big Lake
Statement of Net Position
December 31, 2025
Assets
Cash and investments
(including cash equivalents)
Receivables
Property tax receivable
Accounts receivable
Interest receivable
Notes receivable
Lease Receivable
Special assessments receivable
Delinquent
Deferred
Due from other governments
Advances to other funds (internal balances)
Within one year
After one year
Inventories
Land held for resale
Prepaid items
Restricted cash and cash equivalents
Capital assets not being depreciated/amortized
Land
Construction in progress
Capital assets being depreciated/amortized
Infrastructure
Buildings
Leasehold improvements
Lease Asset
Machinery and equipment
Collection and distribution systems
Less accumulated depreciation/amortization
Total assets
Deferred Outflows of Resources
Deferred outflows of resources related to pensions
Total assets and deferred outflows of resources
See notes to basic financial statements.
Governmental
Activities
Business-Type
Activities
$ 15,444,728
$ 11,445,888
61,849
158,018
60,165
135,000
131,768
523,363
535,558
61,849
681,381
60,165
135,000
667,326
22,817
2,892,350
1,341,140
13,277
17,961
2,947
36,094
2,910,311
1,344,087
(86,127)
(500,560)
699
681,786
305,605
-
86,127
500,560
494,221
117,732
125,399
494,920
681,786
423,337
125,399
8,024,024
2,199,180
1,534,320
1,017,073
9,558,344
3,216,253
50,357,094
5,027,367
532,456
90,005
8,876,962
(37,761,498)
27,701,644
223,833
199,130
4,235,929
51,765,519
(47,717,346)
50,357,094
32,729,011
756,289
289,135
13,112,891
51,765,519
(85,478,844)
57,994,828
52,823,135
110,817,963
1,838,800
151,421
1,990,221
$ 59,833,628
$ 52,974,556
$ 112,808,184
Total
$
26,890,616
48
City of Big Lake
Statement of Net Position
December 31, 2025
Liabilities
Accounts payable
Salaries and benefits payable
Escrow payable
Contracts payable
Due to other governments
Interest payable
Unearned revenue
Net G.O. Bonds Payable
Payable within one year
Payable after one year
G.O. Revenue Bonds and Notes Payable
Payable within one year
Payable after one year
Notes payable
Payable within one year
Payable after one year
Financed purchase payable
Payable within one year
Payable after one year
Lease liability
Payable within one year
Payable after one year
Compensated absences payable
Payable within one year
Severance payable
Payable within one year
Net pension liability payable after one year
Total liabilities
Deferred Inflows of Resources
Deferred inflows of resources related to lease receivable
Deferred inflows of resources related to pensions
Total deferred inflows of resources
Net Position
Net investment of capital assets
Restricted for
Debt service
Tax increment
Parkland dedication
Forfeitures
Traffic safety program
Farmers market
Statewide affordable housing aid
Small cities development program
Unrestricted
Total net position
Total liabilities, deferred inflows of
resources, and net position
See notes to basic financial statements.
Governmental
Activities
Business-Type
Activities
$
$
191,758
62,481
838,609
84,448
32,065
120,863
28,857
219,258
27,082
125,000
61,222
55,471
-
Total
$
411,016
89,563
963,609
84,448
93,287
176,334
28,857
1,545,000
8,468,166
-
1,545,000
8,468,166
-
1,302,000
4,185,547
1,302,000
4,185,547
143,000
443,000
-
143,000
443,000
49,245
129,530
-
49,245
129,530
16,624
47,979
3,596
182,208
20,220
230,187
388,105
219,693
607,798
53,983
1,720,489
14,364,202
650,246
7,031,323
53,983
2,370,735
21,395,525
131,768
2,280,412
2,412,180
535,558
468,033
1,003,591
667,326
2,748,445
3,415,771
26,474,848
33,286,751
59,761,599
5,540,455
112,079
488,615
101,644
23
31,826
41,194
7,250
10,259,312
43,057,246
11,652,891
44,939,642
5,540,455
112,079
488,615
101,644
23
31,826
41,194
7,250
21,912,203
87,996,888
$ 59,833,628
$ 52,974,556
$ 112,808,184
49
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50
City of Big Lake
Statement of Activities
Year Ended December 31, 2025
Net Revenue (Expense)
and Changes in Net Position
Program Revenues
Functions/Programs
Governmental activities
General government
Public safety
Streets and highways
Culture and recreation
Economic development
Interest on long-term debt
Total governmental activities
Expenses
$
Business-type activities
Water
Sewer
Liquor
Storm sewer
Total business-type activities
Total governmental and
business-type activities
Charges for
Services
1,065,558
4,074,762
2,225,834
994,170
338,769
218,551
8,917,644
$
2,299,031
2,990,797
4,805,710
301,511
10,397,049
$
19,314,693
125,294
538,230
223,946
80,964
24,462
992,896
Operating
Grants and
Contributions
Capital Grants
and
Contributions
Governmental
Activities
Business-Type
Activities
$
$
$
$
2,122,258
3,380,409
5,276,846
274,390
11,053,903
$
12,046,799
19,543
278,037
83,747
46,779
525
428,631
16,775
3,584
349
20,708
$
449,339
$
878,729
23,578
902,307
See notes to basic financial statements.
-
$
(920,721)
(3,258,495)
(1,039,412)
(842,849)
(313,782)
(218,551)
(6,593,810)
330,664
549,537
880,201
-
170,666
942,733
471,485
(27,121)
1,557,763
170,666
942,733
471,485
(27,121)
1,557,763
1,782,508
(6,593,810)
1,557,763
(5,036,047)
5,707,257
486,336
100,011
799,223
854,546
4,475
82,703
450,000
8,484,551
1,890,741
41,166,505
360,803
(450,000)
(89,197)
1,468,566
43,471,076
5,707,257
486,336
100,011
799,223
1,215,349
4,475
82,703
8,395,354
3,359,307
84,637,581
General revenues
Property taxes
Franchise fees
Tax increments
Unrestricted state aids
Unrestricted investment and other interest income
Other general revenue
Gain on sale of assets
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning
Net position - ending
(920,721)
(3,258,495)
(1,039,412)
(842,849)
(313,782)
(218,551)
(6,593,810)
Total
$
43,057,246
$
44,939,642
$
87,996,888
51
City of Big Lake
Balance Sheet - Governmental Funds
December 31, 2025
Capital
Projects
Assets
Cash and investments
Taxes receivable - delinquent
Accounts receivable
Interest receivable
Due from other governments
Notes receivable
Lease receivable
Special assessment receivable
Delinquent
Deferred
Inventories
Land held for resale
Prepaid items
Total assets
Liabilities
Accounts payable
Salaries and benefits payable
Escrow payable
Contracts payable
Due to other governments
Advances from other funds
Unearned revenue
Total liabilities
General (101)
Infrastructure
Improvement
Fund (198)
G.O.
Improvement
Bond 2021A
(228)
G.O.
Improvement
Bond 2022A
(229)
$
$
$
$
797,019
336
1,088,588
764
167,858
-
493,279
104
725
4,443
829,404
-
837,253
5,453
1,952
6,334
1,417,010
-
$
5,968,587
$
2,054,565
$
1,327,955
$
2,268,002
$
157,401
61,855
401,807
11,214
28,857
661,134
$
6,510
2,574
9,084
$
-
$
-
Fund Balances
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total fund balances
See notes to basic financial statements.
5,064,290
52,411
152,565
60,165
219,877
80,107
10,591
40,231
699
287,651
Deferred Inflows of Resources
Unavailable revenue - notes receivables
Deferred inflows of resources related
to lease receivables
Unavailable revenue - property taxes
Unavailable revenue - special assessments
Unavailable revenue - state shared taxes
Total deferred inflows of resources
Total liabilities, deferred inflows
of resources, and fund balances
Debt Service
$
-
-
-
-
80,107
52,411
50,822
183,340
336
168,622
1,088,135
1,257,093
104
833,847
833,951
1,423,344
1,423,344
288,350
71,658
4,764,105
5,124,113
788,388
788,388
494,004
494,004
844,658
844,658
5,968,587
$
2,054,565
$
1,327,955
$
2,268,002
52
Other
Governmental
Funds
Total
Governmental
Funds
$
8,252,887
8,998
29,998
135,000
51,661
$ 15,444,728
61,849
158,018
60,165
1,341,140
135,000
131,768
685
437,847
681,786
17,954
22,817
2,892,350
699
681,786
305,605
$
9,616,816
$ 21,235,925
$
34,357
626
430,292
81,874
20,851
586,687
1,154,687
$
$
191,758
62,481
838,609
84,448
32,065
586,687
28,857
1,824,905
135,000
135,000
51,661
8,998
438,532
634,191
131,768
61,849
2,915,167
1,088,135
4,331,919
17,959
2,447,693
842,047
4,987,713
(467,474)
7,827,938
306,309
3,786,355
842,047
5,847,759
4,296,631
15,079,101
9,616,816
$ 21,235,925
53
(THIS PAGE LEFT BLANK INTENTIONALLY)
54
City of Big Lake
Reconciliation of the Balance Sheet to
the Statement of Net Position - Governmental Funds
December 31, 2025
Total fund balances - governmental funds
$ 15,079,101
Amounts reported for governmental activities in the Statement of Net Position are different because:
Capital assets used in governmental activities are not current financial resources and,
therefore, are not reported as assets in governmental funds:
Cost of capital assets
Less accumulated depreciation/amortization
75,107,088
(37,761,498)
Long-term liabilities, including bonds payable, are not due and payable in the current period
and, therefore, are not reported as liabilities in the funds.
Long-term liabilities at year-end consist of:
G.O. bonds principal payable
Unamortized bond premiums
Notes payable
Financed purchase payable
Lease liability
Compensated absences payable
Severance payable
Net pension liability
Delinquent receivables will be collected in subsequent years, but are not available soon
enough to pay for the current period's expenditures and, therefore, are deferred in the funds:
Property taxes
Special assessments
(9,465,000)
(548,166)
(586,000)
(178,775)
(64,603)
(388,105)
(53,983)
(1,720,489)
61,849
22,817
Deferred outflows of resources and deferred inflows of resources are created as a result of
various differences related to pensions that are not recognized in the governmental funds:
Deferred inflows of resources related to pensions
Deferred outflows of resources related to pensions
(2,280,412)
1,838,800
Revenues in the Statement of Activities that do not provide current financial resources are
not reported as revenues in the funds:
Special assessments
Notes receivable
State shared taxes
2,892,350
135,000
1,088,135
Governmental funds do not report a liability for accrued interest on long-term debt until due
and payable.
(120,863)
Total net position - governmental activities
See notes to basic financial statements.
$ 43,057,246
55
City of Big Lake
Statement of Revenues, Expenditures, and
Changes in Fund Balances - Governmental Funds
Year Ended December 31, 2025
Capital Projects
Revenues
Property taxes
Tax increments
Franchise fees
Special assessments
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Miscellaneous
Investment and other interest income
Contributions and donations
Other
Total revenues
General (101)
Equipment and
Building
Replacements
(199)
Infrastructure
Improvement
Fund (198)
Street
Improvement
(175)
$
$
$
$
4,948,843
477,204
811
588,087
535,559
289,022
55,414
-
362
8,031
-
-
589,085
12,112
18,997
7,515,134
-
27,997
36,390
-
867,614
3,503,464
1,162,651
721,165
187,943
-
1,559
-
-
53,236
7,711
-
-
-
192,349
8,463
6,704,596
-
294,266
295,825
-
E
Excess
of revenues over
(under) expenditures
810,538
-
(259,435)
-
Other Financing Sources (Uses)
Proceeds from sale of capital asset
Leases issued
Transfers in
Transfers out
Total other financing sources (uses)
9,261
190,084
450,000
(1,162,861)
(513,516)
-
43,098
(3,726)
39,372
-
Net change in fund balances
297,022
-
(220,063)
-
4,827,091
2,168,085
1,008,451
123,338
Accounting change, Note 14
-
(2,168,085)
-
(123,338)
Beginning of year, restated
4,827,091
-
1,008,451
-
Expenditures
Current
General government
Public safety
Streets and highways
Culture and recreation
Economic development
Debt service
Principal
Interest and other charges
Capital outlay
General government
Public safety
Streets and highways
Culture and recreation
Economic development
Total expenditures
Fund Balances
Beginning of year
End of year
See notes to basic financial statements.
$
5,124,113
$
-
$
788,388
$
-
56
Debt Service
G.O.
Improvement
Bond 2021A (228)
G.O.
Improvement
Bond 2022A
(229)
Other
Governmental
Funds
Total
Governmental
Funds
$
$
$
$
$
646
172,593
-
300,635
-
754,243
100,011
9,132
115,311
4,940
986,147
32,116
1,870
5,704,094
100,011
486,336
597,381
593,027
1,521,706
321,138
57,284
9,020
182,259
17,243
317,878
211,201
52,629
8,538
2,276,138
854,546
64,741
27,535
10,327,799
-
-
148,950
24,113
1,095
90,864
117,955
1,016,564
3,527,577
1,165,305
812,029
305,898
290,000
54,494
440,000
143,095
907,060
135,098
1,690,296
340,398
344,494
583,095
23,768
88,160
924,010
813,905
5,787
3,280,765
23,768
280,509
1,218,276
822,368
5,787
11,208,775
(162,235)
(265,217)
(1,004,627)
(880,976)
261,800
261,800
300,000
300,000
81,080
2,223,510
(1,661,821)
642,769
90,341
190,084
3,278,408
(2,828,408)
730,425
99,565
34,783
(361,858)
(150,551)
394,439
809,875
5,898,373
15,229,652
-
-
2,291,423
-
394,439
809,875
8,189,796
15,229,652
7,827,938
$ 15,079,101
494,004
$
844,658
$
57
City of Big Lake
Reconciliation of the Statement of Revenues,
Expenditures, and Changes in Fund Balances to the
Statement of Activities - Governmental Funds
Year Ended December 31, 2025
Total net change in fund balances - governmental funds
$
(150,551)
Amounts reported for governmental activities in the Statement of Activities are different because:
Capital outlays are reported in governmental funds as expenditures. However, in the Statement
of Activities, the cost of those assets is allocated over the estimated useful lives as depreciation/
amortization expense:
Capital outlays
Depreciation/amortization expense
Disposal of Capital Assets
2,342,278
(1,905,366)
(7,638)
Compensated absences and severance are recognized as paid in the governmental funds but
recognized as the expense is incurred in the Statement of Activities.
(75,016)
Principal payments on long-term debt are recognized as expenditures in the governmental funds
but as an increase in the net position in the Statement of Activities:
Bond principal payments
Capital Lease Payments
1,690,296
Governmental funds report the effects of bond premiums and discounts when debt is first issued,
whereas these amounts are deferred and amortized in the Statement of Activities.
106,971
Interest on long-term debt in the statement of activities differs from the amount reported in the
governmental funds because interest is recognized as an expenditure in the funds when it is due
and thus, requires use of current financial resources. In the Statement of Activities, however,
interest expense is recognized as the interest accrues, regardless of when it is due.
14,876
Proceeds from long-term debt are recognized as another financing source in the governmental
funds but have no impact on the changes in net position in
the Statement of Activities.
(190,084)
Revenues in the Statement of Activities that do not provide current financial resources are not
reported as revenues in the funds:
Special assessments
Long-term notes receivable
State shared taxes
(402,787)
(45,000)
362,386
Governmental funds recognize pension contributions as expenditures at the time of payment
whereas the Statement of Activities factors in items related to pensions on a full accrual
perspective:
Pension expense
147,213
Delinquent property taxes receivable will be collected in subsequent years, but are not available
soon enough to pay for the current period's expenditures and, therefore, are deferred in the
funds.
Change in net position - governmental activities
See notes to basic financial statements.
3,163
$
1,890,741
58
City of Big Lake
Statement of Revenues, Expenditures, and
Changes in Fund Balances Budget and Actual - General Fund
Year Ended December 31, 2025
Budgeted Amounts
Original
Revenues
Property taxes
Franchise fees
Special assessments
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Miscellaneous revenues
Investment income
Contributions and donations
Other
Total revenues
$
4,887,539
451,263
1,000
694,545
495,779
262,028
49,250
$
Final
Actual Amounts
Variance with
Final Budget Over (Under)
4,929,539
451,263
1,000
694,545
495,779
262,028
49,250
$
$
4,948,843
477,204
811
588,087
535,559
289,022
55,414
19,304
25,941
(189)
(106,458)
39,780
26,994
6,164
64,534
3,300
4,951
6,914,189
164,534
3,300
4,951
7,056,189
589,085
12,112
18,997
7,515,134
424,551
8,812
14,046
458,945
957,049
3,731,288
1,135,330
888,750
183,411
1,002,049
3,731,288
1,187,330
888,750
186,411
867,614
3,503,464
1,162,651
721,165
187,943
(134,435)
(227,824)
(24,679)
(167,585)
1,532
10,000
-
210,000
-
192,349
8,463
(17,651)
8,463
6,905,828
36,000
6,000
7,247,828
53,236
7,711
6,704,596
17,236
1,711
(543,232)
Excess of revenues over
(under) expenditures
8,361
(191,639)
810,538
1,002,177
Other Financing Sources (Uses)
Proceeds from sale of capital asset
Leases issued
Insurance recoveries
Transfers in
Transfers out
Total other financing sources (uses)
2,500
450,000
(460,861)
(8,361)
200,000
2,500
450,000
(460,861)
191,639
9,261
190,084
450,000
(1,162,861)
(513,516)
9,261
(9,916)
(2,500)
(702,000)
(705,155)
-
297,022
Expenditures
Current
General government
Public safety
Streets and highways
Culture and recreation
Economic development
Capital outlay
Public safety
Culture and recreation
Debt service
Principal
Interest and other charges
Total expenditures
Net change in fund balances
$
-
$
Fund Balances
Beginning of year
End of year
See notes to basic financial statements.
$
297,022
4,827,091
$
5,124,113
59
City of Big Lake
Statement of Net Position - Proprietary Funds
December 31, 2025
Assets
Current assets
Cash and cash equivalents
Accounts receivable
Advances to other funds - within one year
Due from other governments
Lease receivable
Special assessment receivable
Delinquent
Deferred
Inventories
Prepaid items
Total current assets
Water (301,
399)
Sewer (401,
499)
Liquor (501,
599)
Storm Sewer
(601, 699)
$
$
$
$
2,701,157
160,668
1,404
-
5,963,842
336,221
86,127
1,401
535,558
1,944,467
213
-
Total
836,422
26,261
142
-
$ 11,445,888
523,363
86,127
2,947
535,558
6,778
8,990
43,947
2,922,944
5,855
8,091
47,414
6,984,509
494,221
21,373
2,460,274
644
880
4,998
869,347
13,277
17,961
494,221
117,732
13,237,074
-
125,399
500,560
-
-
125,399
500,560
277,006
7,961
1,257,023
1,009,112
-
291
-
1,534,320
1,017,073
9,665,385
19,038,926
166,068
99,565
2,378,377
31,633,288
(17,089,963)
14,543,325
14,543,325
16,035,741
26,007,602
99,565
1,248,142
45,657,185
(23,948,806)
21,708,379
22,334,338
1,915,613
57,765
307,683
2,281,061
(1,458,935)
822,126
822,126
84,905
6,718,991
301,727
7,105,914
(5,219,642)
1,886,272
1,886,272
27,701,644
51,765,519
223,833
199,130
4,235,929
86,677,448
(47,717,346)
38,960,102
39,586,061
17,466,269
29,318,847
3,282,400
2,755,619
52,823,135
Deferred Outflows of Resources
Deferred outflows of resources related to city pensions
49,456
49,556
43,119
9,290
151,421
Total assets and deferred outflows of resources
$ 17,515,725
$ 29,368,403
$
3,325,519
$
2,764,909
$ 52,974,556
$
$
$
60,873
6,705
51,084
45,273
163,935
$
270
1,853
13,034
15,157
Noncurrent assets
Restricted cash and cash equivalents
Advances to other funds - after one year
Capital assets not being depreciated
Land
Construction in progress
Capital assets being depreciated
Buildings
Collection and distribution systems
Leasehold improvements
Lease asset
Machinery and equipment
Total capital assets
Less accumulated depreciation
Net capital assets
Total noncurrent assets
Total assets
Liabilities
Current liabilities
Accounts payable
Salaries and benefits payable
Interest payable
Due to other governments
Current compensated absences
Current lease liability
Current G.O Revenue Bonds
Current PFA G.O. Revenue notes
Total current liabilities
16,197
9,262
3,153
10,138
80,693
1,798
103,089
224,330
141,918
9,262
52,318
80,693
1,798
306,911
892,000
1,484,900
$
219,258
27,082
55,471
61,222
219,693
3,596
410,000
892,000
1,888,322
Noncurrent liabilities
Lease liability
Escrow payable
G.O. Revenue Bonds, net of unamortized premium
PFA G.O. revenue notes
Net pension liability
Total noncurrent liabilities
Total liabilities
91,104
212,396
212,667
516,167
740,497
91,104
125,000
1,167,151
2,806,000
212,667
4,401,922
5,886,822
185,043
185,043
348,978
39,869
39,869
55,026
182,208
125,000
1,379,547
2,806,000
650,246
5,143,001
7,031,323
Deferred Inflows of Resources
Deferred inflows of resources related to lease recievable
Deferred inflows of resources related to city pensions
Total deferred inflows of resources
153,073
153,073
535,558
153,073
688,631
133,190
133,190
28,697
28,697
535,558
468,033
1,003,591
14,134,938
2,487,217
16,622,155
16,443,415
6,349,535
22,792,950
822,126
2,021,225
2,843,351
1,886,272
794,914
2,681,186
33,286,751
11,652,891
44,939,642
$ 17,515,725
$ 29,368,403
2,764,909
$ 52,974,556
Net Position
Net investment in capital assets
Unrestricted
Total net position
Total liabilities, deferred inflows of resources,
See notes to basic financial statements.
$
3,325,519
$
60
City of Big Lake
Statement of Revenues, Expenses, and Changes
in Net Position - Proprietary Funds
Year Ended December 31, 2025
Water (301,
399)
Sales and Cost of Sales
Sales
Cost of sales
Gross profit
$
Sewer (401,
499)
-
$
Liquor (501,
599)
-
$
Storm Sewer
(601, 699)
5,276,847
3,796,544
1,480,303
$
Totals
-
$
5,276,847
3,796,544
1,480,303
Operating Revenues
Charges for services
2,120,658
3,363,375
-
274,390
5,758,423
Operating Expenses
Wages and salaries
Employee benefits
Materials and supplies
Repairs and maintenance
Professional services
Insurance
Utilities and refuse
Depreciation/amortization
Travel
Equipment
Advertising
Dues, memberships, and training
Telephone
Postage
Water meters
Uniforms
Rental expense and real estate taxes
Miscellaneous
Total operating expenses
645,111
154,720
58,493
61,777
128,335
42,264
140,612
962,025
9,819
2,985
1,740
17,516
8,260
22,037
34,900
2,124
1,794
30
2,294,542
645,111
146,006
156,627
153,106
77,468
51,612
234,209
1,362,736
10,245
4,813
1,595
3,237
10,701
6,294
2,659
420
2,866,839
556,234
122,865
11,296
6,953
119,966
19,775
52,574
79,153
388
2,743
10,848
15,238
9,632
609
862
30
1,009,166
122,176
8,534
106
6,381
4,250
5,958
151,232
1,091
400
1,383
301,511
1,968,632
432,125
226,522
228,217
330,019
119,609
427,395
2,555,146
20,452
10,541
15,274
36,391
28,593
30,323
34,900
5,645
2,214
60
6,472,058
(173,884)
496,536
471,137
(27,121)
766,668
66,710
16,775
(9,315)
4,826
1,600
80,596
224,252
3,584
(140,368)
16,410
16,569
465
120,912
47,291
325
23
47,639
22,550
22,550
360,803
20,684
(149,683)
21,236
16,569
2,088
271,697
(93,288)
617,448
518,776
(4,571)
1,038,365
Capital contributions - trunk and
access charges
Transfers in
Transfers out
330,664
500,000
-
549,537
(500,000)
(450,000)
-
880,201
500,000
(950,000)
Change in net position
737,376
666,985
68,776
(4,571)
1,468,566
15,884,779
22,125,965
2,774,575
2,685,757
43,471,076
Operating income (loss)
Nonoperating Revenues (Expenses)
Investment and other interest income
Refunds and reimbursements
Interest expense
Amortization of premium
Rent
Other income
Total nonoperating revenues (expenses)
Income (loss) before transfers
Net Position
Beginning of year
End of year
$
16,622,155
See notes to basic financial statements.
$
22,792,950
$
2,843,351
$
2,681,186
$
44,939,642
61
City of Big Lake
Statement of Cash Flows - Proprietary Funds
Year Ended December 31, 2025
Cash Flows - Operating Activities
Receipts from customers and users
Payments to suppliers
Payments to employees
Water (301,
399)
Sewer (401,
499)
Liquor (501,
599)
Storm Sewer
(601, 699)
$
$
$
$
Net cash flows - operating activities
2,154,656
(609,965)
(816,212)
3,370,359
(803,407)
(806,388)
5,276,657
(3,970,272)
(726,050)
Total
275,149
(19,375)
(141,313)
$ 11,076,821
(5,403,019)
(2,489,963)
728,479
1,760,564
580,335
114,461
3,183,839
Cash Flows - Noncapital
Financing Activities
Receipt of advances to other funds
Refunds and reimbursements
Transfer from other funds
Transfer to other funds
Net cash flows - noncapital
financing activities
16,775
500,000
-
83,967
3,584
(500,000)
325
(450,000)
-
83,967
20,684
500,000
(950,000)
516,775
(412,449)
(449,675)
-
(345,349)
Cash Flows - Capital and Related
Financing Activities
Trunk and access charges
Principal paid on debt
Interest paid on debt
Payments paid on leases
Payments received on leases
Interest received on leases
Acquisition of capital assets
Net cash flows - capital and related
financing activities
330,664
(97,505)
(10,227)
(1,745)
(672,388)
549,537
(1,172,495)
(151,929)
(1,745)
8,462
8,107
(1,227,981)
(1,151)
-
880,201
(1,270,000)
(162,156)
(3,490)
8,462
8,107
(1,901,520)
(451,201)
(1,988,044)
(1,151)
-
(2,440,396)
Cash Flows - Investing Activities
Interest and dividends received
66,710
224,252
47,291
22,550
360,803
Net change in cash and cash equivalents
860,763
(415,677)
176,800
137,011
758,897
1,840,394
6,504,918
1,767,667
699,411
10,812,390
Cash and Cash Equivalents, January 1
(including restricted cash of $125,399)
Cash and Cash Equivalents, December 31
(including restricted cash of $125,399)
Reconciliation of Operating
Income (Loss) to Net Cash Flows Operating Activities
Operating income (loss)
Adjustments to reconcile operating
Income (loss) to net cash flows Operating activities
Other revenues
Depreciation/amortization expense
Net pension liability expense
Accounts receivable
Special assessments receivable
Due from other governments
Prepaid items
Inventory
Accounts payable
Due to other governmental units
Salaries payable
Compensated absences payable
Total adjustments
Net cash flows operating activities
See notes to basic financial statements.
$
2,701,157
$
6,089,241
$
1,944,467
$
836,422
$ 11,571,287
$
(173,884)
$
496,536
$
471,137
$
(27,121)
$
1,600
962,025
(34,300)
6,616
7,186
18,596
(5,928)
(71,053)
(298)
4,421
13,498
902,363
$
728,479
465
1,362,736
(33,190)
236
7,684
(1,401)
(3,163)
(87,258)
4,421
13,498
1,264,028
$
1,760,564
23
79,153
(55,664)
(213)
(6,698)
58,584
23,578
1,722
2,098
6,615
109,198
$
580,335
151,232
(14,983)
142
759
(142)
698
(504)
856
3,524
141,582
$
114,461
766,668
2,088
2,555,146
(138,137)
6,781
15,629
17,053
(15,091)
58,584
(135,237)
1,424
11,796
37,135
2,417,171
$
3,183,839
62
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Big Lake is a statutory city governed by an elected mayor and four council members. The
accompanying financial statements present the government entities for which the government is
considered to be financially accountable.
The financial statements present the City and its component units. The City includes all funds,
account groups, organizations, institutions, agencies, departments, and offices that are not legally
separate from such. Component units are legally separate organizations for which the elected
officials of the City are financially accountable and are included within the basic financial
statements of the City because of the significance of their operational or financial relationships with
the City.
The City is considered financially accountable for a component unit if it appoints a voting majority of
the organization's governing body and it is able to impose its will on the organization by significantly
influencing the programs, projects, activities, or level of services performed or provided by the
organization or there is a potential for the organization to provide specific financial benefits to or
impose specific financial burdens on, the City.
As a result of applying the component unit definition criteria above, certain organizations have been
defined and are presented in this report as follows:
Blended Component Unit – Reported as if it is part of the City.
Related Organization – The relationship of the City with the entity is disclosed.
Joint Ventures and Jointly Governed Organization – The relationship of the City with the entity is
disclosed.
For each of the categories above, the specific entities are identified as follows:
1. Blended Component Unit
The Big Lake Economic Development Authority (EDA) is a legal entity separate from the City.
Although legally separate, the Big Lake EDA is reported as if it were part of the primary
government because the component unit's total debt outstanding is expected to be repaid almost
entirely with resources of the primary government. Separate financial statements are not
prepared for the Big Lake EDA.
2. Joint Ventures and Jointly Governed Organization
a. Big Lake Volunteer Fire Department
The Big Lake Volunteer Fire Department (the "Fire Department") was created to provide fire
services to the residents of the City, the Town of Big Lake, and the Town of Orrock,
Minnesota.
63
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
A. Reporting Entity (Continued)
2. Joint Ventures and Jointly Governed Organization (Continued)
a. Big Lake Volunteer Fire Department (Continued)
On January 1, 2018, the City entered into an agreement with the Town of Big Lake to
establish a joint powers agreement for fire protections services. The Big Lake Fire
Department Joint Powers Board is a legal entity separate from the City. Each party appoints
two members of the governing body. Separate audited financial statements are issued for the
Fire Department, and annual financial statements are submitted to the State of Minnesota.
The City and the Town shall each contribute 50% of the total operating budget to the
department. For the year ended December 31, 2024, the City contributed $219,018 to the
department.
b. Central Mississippi River Regional Planning Partnership
The Central Mississippi River Regional Planning Partnership (the "Partnership") was created to
develop and implement a compelling regional vision and framework that guides local
decisions on thoughtful and collaborative planning, growth, and development to benefit both
individual jurisdictions and the region as a whole with the City of Monticello, City of Big Lake,
City of Becker, Big Lake and Becker Townships, and Sherburne and Wright Counties.
On November 13, 2019, the City entered into an agreement with the Partnership to establish
a joint powers agreement for developing and implementing a compelling regional vision and
framework. The Partnership Board is a legal entity separate from the City. Each party
appoints one member of the governing body.
In January of each year, each partner shall contribute its share of the Partnership's annual
budget based on the following formula: the two counties to evenly spilt 50% of the total
budget and the City and Township partners to evenly split the remaining 50% of the total
budget. The City contributed $500 in 2025.
B. Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the Statement of Net Position and the Statement of
Activities) report information on all of the activities of the City. Governmental activities, which
normally are supported by taxes and intergovernmental revenues, are reported separately from
business-type activities, which rely to a significant extent on fees and charges for support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given
function or segment is offset by program revenues. Direct expenses are those that are clearly
identifiable with a specific function or segment. Interest on general long-term debt is considered an
indirect expense and is reported separately in the Statement of Activities. Program revenues
include 1) charges to customers or applicants who purchase, use, or directly benefit from goods,
services, or privileges provided by a given function or segment and 2) grants and contributions that
are restricted to meeting the operational or capital requirements of a particular function or
segment. Taxes and other items are not included among program revenues, instead, they are
properly reported as general revenues. Internally dedicated revenues are reported as general
revenues rather than program revenues.
64
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
B. Government-Wide and Fund Financial Statements (Continued)
Separate financial statements are provided for governmental funds and proprietary funds. Major
individual governmental funds and major individual enterprise funds are reported as separate
columns in the fund financial statements.
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues
are recorded when earned and expenses are recorded when a liability is incurred, regardless of the
timing of related cash flows. Property taxes are recognized as revenues in the year for which they
are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements
imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as
they are both measurable and available. Revenues are considered to be available when they are
collectible within the current period or soon enough thereafter to pay liabilities of the current
period. For this purpose, the City considers revenues to be available if they are collected within 60
days of the end of the current fiscal period. Expenditures generally are recorded when a liability is
incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures
related to compensated absences and claims and judgments, are recorded only when payment is
due.
Property taxes, franchise taxes, licenses, and interest associated with the current period are all
considered to be susceptible to accrual and so have been recognized as revenues of the current
period. Only the portion of special assessments receivable due within the current period is
considered to be susceptible to accrual as revenue of the current period. All other revenue items are
considered to be measurable and available only when cash is received by the City.
Description of Funds:
Major Governmental Funds:
General Fund – This fund is the City's primary operating fund. It accounts for all financial resources
of the general City, except those required to be accounted for in another fund.
Infrastructure Improvement Capital Projects Fund – This fund accounts for all the costs associated
with infrastructure improvements within the City.
G.O. Improvement Bond 2021A Debt Service Fund – This fund accounts for all the debt service
payments associated with the GO Improvement Bond 2021A.
65
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
Description of Funds: (Continued)
Major Governmental Funds: (Continued)
G.O. Improvement Bond 2022A Debt Service Fund – This fund accounts for all the debt service
payments associated with the G.O. Improvement Bond 2022A.
Major Proprietary Funds:
Water Fund – This fund accounts for the operations of the City's water utility.
Sewer Fund – This fund accounts for the operations of the City's sanitary sewer utility.
Liquor Fund – This fund accounts for the activities of the City's liquor store operations.
Storm Sewer Fund – This fund accounts for the operations of the City's storm sewer utility.
As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements. Exceptions to this general rule are charges between the City's enterprise
functions and various other functions of the City. Elimination of these charges would distort the
direct costs and program revenues reported for the various functions concerned.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund's principal ongoing operations. The principal operating revenues
of the enterprise funds are charges to customers for sales and services. Operating expenses for
enterprise funds include the cost of sales and services, administrative expenses and depreciation on
capital assets. All revenues and expenses not meeting this definition are reported as nonoperating
revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the City's policy to use
restricted resources first, then unrestricted resources as they are needed. Further, the City's applies
unrestricted funds in this order if various levels of unrestricted fund balances exits: committed,
assigned, and unassigned.
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance
1. Cash and Investments
Cash and investments include balances from all funds that are combined and invested to the
extent available in various securities as authorized by state law. Earnings from the pooled
investments are allocated to the individual funds based on the average of month-end cash and
investment balances.
The City's cash and cash equivalents are considered to be cash on hand, demand deposits and
short-term investments with original maturities of three months or less from the date of
acquisition.
66
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance
(Continued)
1. Cash and Investments (Continued)
Minnesota Statute § 118A authorizes allowable investments including, obligations of the U.S.
Treasury, agencies and instrumentalities, shares of investment companies whose only
investments are in the aforementioned securities, obligations of the State of Minnesota or its
municipalities, bankers' acceptances, future contracts, repurchase and reverse repurchase
agreements, and commercial paper of the highest quality with a maturity of no longer than 270
days and in the Minnesota Municipal Investment Pool.
Certain investments for the City are reported at fair value as disclosed in Note 3. The City
categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The Hierarchy is based on the valuation inputs used to measure
the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets;
Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable
inputs.
In accordance with GASB Statement No. 79, the Minnesota Municipal Investment Pool securities
are valued at amortized cost, which approximates fair value. There are no restrictions or
limitations on withdrawals from the 4M Liquid Asset Fund. Investments in the 4M Plus must be
deposited for a minimum of 14 calendar days. Withdrawals prior to the 14-day restriction period
will be subject to a penalty equal to seven days interest on the amount withdrawn. Redemptions
from the LTD Fund may only be made on the third Wednesday of each month at least two (2)
weeks advance notice.
2. Restricted Cash
Resources are restricted within the Sewer Fund for the solar garden decomposition escrow
deposit.
3. Receivables/Property Taxes
All trade and property tax receivables are shown at a gross amount since both are assessable to
the property taxes and are collectible upon the sale of the property.
The City levies its property tax for the subsequent year during the month of December.
December 28 is the last day the City can certify a tax levy to the County Auditor for collection
the following year. Such taxes become a lien on January 1 and are recorded as receivables by the
City at that date. The property tax is recorded as revenue when it becomes measurable and
available. Sherburne County is the collecting agency for the levy and remits the collections to the
City three times a year. The tax levy notice is mailed in March with the first half of the payment
due on May 15 and the second half due on October 15. Taxes not collected as of December 31
each year are shown as delinquent taxes receivable.
The County Auditor prepares the tax list for all taxable property in the City, applying the
applicable tax rate to the tax capacity of individual properties, to arrive at the actual tax for
each property. The County Auditor also collects all special assessments, except for certain
prepayments paid directly to the City.
67
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance
(Continued)
3. Receivables/Property Taxes (Continued)
The County Auditor submits the list of taxes and special assessments to be collected on each
parcel of property to the County Treasurer in January of each year.
4. Inventory and Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are
recorded as prepaid items in both government-wide and fund financial statements. Prepaid items
are recorded as an expenditure at the time of consumption.
Inventory is valued at cost using the first-in, first-out (FIFO) method. Inventories are recorded as
expenses when consumed rather than when purchased.
5. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads,
sidewalks, and similar items), are reported in the applicable governmental or business-type
activities columns in the government-wide financial statements. Capital assets are defined by the
City as assets with an initial, individual cost of more than $5,000 and an estimated useful life in
excess of two years. Such assets are recorded at historical cost or estimated historical cost if
purchased or constructed. Donated capital assets are recorded at acquisition value at the date of
donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or
materially extend asset lives are not capitalized.
Property, plant, and equipment of the City are depreciated using the straight-line method over
the following estimated useful lives:
Assets
Buildings
Leasehold improvements
Machinery and equipment
Utility collection and distribution system
Infrastructure
Police Vehicles and Software
Lease assets
Years
30
10 - 30
5 - 10
30
30
3
Life of the lease
6. Lease Receivable
The City is a lessor for numerous noncancellable leases. The City recognizes a lease receivable
and a deferred inflow of resources in the government-wide and governmental fund financial
statements.
68
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance
(Continued)
6. Lease Receivable (Continued)
At the commencement of a lease, the City measures the lease receivable at the present value of
payments expected to be received during the lease term. Subsequently, the lease receivable is
reduced by the principal portion of lease payments received. The deferred inflow of resources is
initially measured as the initial amount of the lease receivable, adjusted for lease payments
received at or before the lease commencement date.
Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease
term in a systematic and rational manner.
Key estimates and judgments include how the City determines (1) the discount rate, (2) lease
term, (3) lease receipts, and (4) amortization.
The City determines the discount rate for leases based on the applicable State and Local
Government Securities (SLGS) rate. The lease term includes the noncancellable period of the
lease. Lease receipts included in the measurement of the lease receivable is composed of fixed
payments from the lessee.
7. Right to Use Lease Assets/Lease Liabilities
The City recorded right-to-use lease assets as a result of implementing GASB Statement No. 87,
Leases. The right-to-use lease assets are initially measured at an amount equal to the initial
measurement of the lease liability plus any payments made prior to the lease term, less lease
incentives, and plus ancillary charges necessary to place the lease into service. The right-to-use
assets are amortized on a straight-line basis over the life of the related lease.
Key estimates and judgments related to leases include (1) the discount rate, (2) lease term, (3)
lease payments, and (4) amortization.
The City uses the interest rate charged by the lessor as the discount rate. When the interest rate
charged by the lessor is not provided, the City determines its estimated borrowing rate based on
the applicable State and Local Government Securities rate. The lease term includes the
noncancellable period of the lease. Lease payments included in the measurement of the lease
liability are composed of fixed payments and purchase option the City is reasonably certain to
exercise.
The City monitors changes in circumstances that would require a re-measurement of the leases
and will remeasure the right-to-use lease assets and liabilities if certain changes occur that are
expected to significantly affect the amount of the lease liability.
8. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section
for deferred outflows of resources. This separate financial statement element represents a
consumption of net assets that applies to a future period(s) and so will not be recognized as an
outflow of resources (expense/expenditure) until that time. The City has one item that qualifies
for reporting in this category. The City presents deferred outflows of resources on the Statements
of Net Position for deferred outflows of resources related to pensions for various estimate
differences that will be amortized and recognized over future years.
69
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance
(Continued)
8. Deferred Outflows/Inflows of Resources (Continued)
In addition to liabilities, the statement of financial position and fund financial statements will
sometimes report a separate section for deferred inflows of resources. This separate financial
statement element represents an acquisition of net assets that applies to a future period(s) and
so will not be recognized as an inflow of resources (revenue) until that time. The City has six
types of items that qualify for reporting in this category. Four of the items reported arise under
the modified accrual basis of accounting and are reported in the Governmental Funds Balance
Sheet as unavailable revenue. The governmental funds report unavailable revenues from four
sources: notes receivable, property taxes, special assessments, and state shared taxes.
Additionally, the City reports deferred inflows related to lease receivables in the Governmental
Funds Balance Sheet. These amounts are deferred and recognized as an inflow of resources in the
period that the amounts become available. The City presents deferred inflows of resources on
the Statements of Net Position for deferred inflows of resources related to lease receivables and
to pensions for various estimate differences that will be amortized and recognized over future
years.
9. Pensions
For purposes of measuring the net pension liability, deferred outflows/inflows of resources, and
pension expense, information about the fiduciary net position of the Public Employees
Retirement Association (PERA) and additions to/deductions from PERA's fiduciary net position
have been determined on the same basis as they are reported by PERA except that PERA's fiscal
year end is June 30. For this purpose, plan contributions are recognized as of employer payroll
paid dates and benefit payments and refunds are recognized when due and payable in accordance
with the benefit terms. Investments are reported at fair value.
10. Compensated Absences
Employees who retire are compensated for their unused sick leave. After 800 hours have accrued,
employees can either take vacation or get paid for half of every hour earned in excess of 800
hours on an annual basis. Upon separation from the City, employees are eligible to 20 days of sick
leave to be paid out if they have 10 years of employment.
In addition, employees are granted vacation based on their years of service. Employees can
accrue up to 25 days of vacation. At year-end, any hours over 200 are forfeited. All employees
will receive a lump sum payment for the balance of accumulated vacation leave upon a voluntary
termination.
The liability for compensated absences reported in the Statement of Net Position consists of
leave that has not been used that is attributable to services already rendered, accumulates, and
is more likely than not to be used for time off or otherwise paid in cash or settled through
noncash means. The liability also includes amounts for leave that has been used for time off but
has not yet been paid in cash or settled through noncash means and certain other types of leave.
70
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance
(Continued)
11. Severance
Severance benefits are paid upon termination of employment for the City Administrator. The City
Administrator receives three months of salary and benefits in a lump sum payment.
12. Long-Term Obligations
In the government-wide financial statements, and proprietary fund types in the fund financial
statements, long-term debt, and other long-term obligations are reported as liabilities in the
applicable governmental activities, business-type activities, or proprietary fund type Statement
of Net Position. Bond premiums and discounts are deferred and amortized over the life of the
bonds using the effective interest method. Bonds payable are reported net of the applicable bond
premium or discount.
In the fund financial statements, governmental fund types recognize bond premiums, and
discounts, as well as bond issuance costs, during the current period. The face amount of debt
issued is reported as other financing sources. Premiums received on debt issuances are reported
as other financing sources while discounts on debt issuances are reported as other financing uses.
Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as
debt service expenditures.
13. Fund Balance
In the fund financial statements, governmental funds report fund classifications that comprise
a hierarchy based primarily on the extent to which the City is bound to honor constraints on
the specific purpose for which amounts in those funds can be spent.
•
Nonspendable Fund Balances – These are amounts that cannot be spent because they
are not in spendable form.
•
Restricted Fund Balances – These are amounts that are restricted to specific purposes
either by a) constraints placed on the use of resources by creditors, grantors,
contributors, or laws or regulations of other governments or b) imposed by law through
enabling legislation.
•
Committed Fund Balances – These are amounts that can only be used for specific
purposes pursuant to constraints imposed by formal action of the City Council (highest
level of decision-making authority). The committed amounts cannot be used for any
other purpose unless the government removes or changes the specified use by taking
the same type of action it employed to commit those amounts.
•
Assigned Fund Balances – These are amounts that are constrained by the city's intent
to be used for specific purposes but are neither restricted nor committed. Assignments
may be made by the city's administrator and finance director based on the city
council's delegation.
71
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance
(Continued)
13. Fund Balance (Continued)
•
•
Unassigned Fund Balances – These are residual amounts in the General Fund not
reported in any other classification. The General Fund is the only fund that can report
a positive unassigned fund balance. Other funds would report a negative unassigned
fund balance should the total of nonspendable, restricted, and committed fund
balances exceed the total net resources of that fund.
Minimum Fund Balance - The City will strive to maintain an unrestricted fund balance
of between 42% and 50% of the next year's budgeted expenditures in the General Fund.
14. Net Position
Net Position represents the difference between assets and deferred outflows of resources; and
liabilities and deferred inflows of resources in the government-wide and proprietary fund
financial statements. Net investment in capital assets consists of capital assets, net of
accumulated depreciation, reduced by the outstanding balance of any long-term debt used to
build or acquire the capital assets. Net position is reported as restricted in the government-wide
financial statement when there are limitations on use through external restrictions imposed by
creditors, grantors, or laws or regulations of other governments.
15. Use of Estimates
The preparation of the basic financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenditures/expenses during the reporting period. Actual results could differ
from those estimates.
16. Budgetary Information
The City Council adopts an annual budget. The amounts shown in the financial statements as
"budget" represent the original budgeted amounts, and all revisions made during the year. The
City follows these procedures in establishing the budgetary data reflected in the financial
statements.
a. Budget requests are submitted by all department heads to the City Administrator and
Finance Director. The Finance Director compiles the budget requests into an overall
preliminary City budget.
b. The Finance Director presents the proposed budget to the City Council. The budget
resolution adopted by the City Council sets forth the budgets at the function level for the
General Fund, EDA Special Revenue Fund, Farmer's Market Special Revenue Fund, and
Music in the Park Special Revenue Fund.
72
City of Big Lake
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance
(Continued)
16. Budgetary Information (Continued)
c. Formal budgetary integration is employed as a management control device during the year
for the General Fund, EDA Special Revenue Fund, Farmer's Market Special Revenue Fund,
and Music in the Park Special Revenue Fund. Formal budgetary integration is not employed
for Debt Service Funds because effective budgetary control is alternatively achieved
through G.O. bond indenture provisions. Budgetary control for Capital Projects Funds is
accomplished through the use of project controls.
d. The budgets for the General Fund, EDA Special Revenue Fund, Farmer's Market Special
Revenue Fund, and Music in the Park Special Revenue Fund are adopted on a basis
consistent with accounting principles generally accepted in the United States of America.
Annual appropriations lapse at year-end.
NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABLITY
A. Deficit Fund Balances
The following Funds had a deficit fund balance at December 31, 2025:
Non-Major Governmental Fund
Industrial Park Expansion Land Purchase Capital Projects Fund
$
467,469
NOTE 3 – DEPOSITS AND INVESTMENTS
A. Deposits
In accordance with applicable Minnesota Statutes the City maintains deposits at depository banks
authorized by the City Council.
Custodial Credit Risk – Deposits: In the case of deposits, this is the risk that in the event of a bank
failure, the City's deposits may not be returned to it. The City's investment policy states all deposits
will be insured or collateralized in accordance with Minnesota Statutes § 118.A. At December 31,
2025, the City's bank balance was not exposed to custodial credit risk because it was insured and
fully collateralized with securities held by pledging financial institutions trust department or agent
and in the City's name.
Savings
Certificates of deposit
Total
$
22,196
239,600
$
261,796
73
City of Big Lake
Notes to Basic Financial Statements
NOTE 3 – DEPOSITS AND INVESTMENTS (CONTINUED)
B. Investments
At December 31, 2025, the City had the following investments:
Investment Maturities
Total
Fair Value
Investment Type
Pooled investments
Brokered Certificates of Deposit
Cash and Brokered Money Market Accounts
Municipal Bonds
4M Fund
4M LTD
4M Plus
Total
Non-pooled investments
4M Fund
Total investments
$
5,892,996
1,168,259
3,956,185
10,444,816
4,521,232
618,833
Less Than
One Year
$
2,071,455
1,168,259
10,444,816
4,521,232
618,833
1-2 Years
$
2-5 years
1,637,875
143,131
-
$
5+ years
2,183,666
2,355,461
-
$
1,457,593
-
26,602,321
18,824,595
1,781,006
4,539,127
1,457,593
149,003
149,003
-
-
-
$ 26,751,324
$ 18,973,598
$
1,781,006
$
4,539,127
$
1,457,593
The City has the following recurring fair value measurements as of December 31, 2025:
•
•
$1,168,259 of investments are valued using quoted prices (Level 1 inputs)
$9,849,181 of investments are valued using a matrix pricing model (Level 2 inputs)
Interest Rate Risk: This is the risk that fair values of securities in a portfolio would decrease due to
changes in interest rates. The City's investment policy states the City will minimize interest rate risk
by reviewing cash flow requirements and making investments to meet the shorter cash flow needs,
thereby avoiding the need to sell securities in the open market prior to maturity. It also includes
specific limits on investment maturities as a means of managing its exposure to fair value arising
from increasing interest rates. The average maturity of the overall portfolio is to be consistent with
the risk profile of the City not to extend beyond seven years.
Credit Risk: This is the risk that an issuer or other counterparty to an investment will not fulfill its
obligations. Minnesota Statutes §§ 118A.04 and 118A.05 limit investments that are allowed. The
City's investment policy limits its investments to those specified in these Statutes and furthermore
specified based on the list in their investment policy. The City's investment in a municipal bonds is
rated AA2 by Moody's.
Concentration of Credit Risk: This is the risk of loss attributed to the magnitude of an investment in
a single issuer. Investments should be diversified to avoid incurring unreasonable risks inherent in
over investing in specific instruments, individual financial institutions, or maturities. The City's
investment policy states that they will diversify the investment portfolio so the impact of potential
losses from any one type of security or from any individual issuer will be minimized.
74
City of Big Lake
Notes to Basic Financial Statements
NOTE 3 – DEPOSITS AND INVESTMENTS (CONTINUED)
B. Investments (Continued)
Custodial Credit Risk – Investments: This is the risk that in the event of the failure of the
counterparty, the City will not be able to recover the value of its investments or collateral securities
that are in the possession of an outside party. The City's investment policy states that the City
Finance Director shall maintain a list of financial institutions authorized to provide investment
services. Financial service providers who wish to offer investments must provide the City Finance
Director with a list of items before they become authorized.
Summary of cash, deposits, and investments as of December 31, 2025:
Petty cash
Deposits (Note 3.A.)
Investments (Note 3.B.)
Total deposits and investments
$
2,895
261,796
26,751,324
$ 27,016,015
Cash, deposits, and investments are presented in the December 31, 2025, basic financial statements
as follows:
Statement of Net Position
Cash and investments
Restricted cash and cash equivalents
Total
$ 26,890,616
125,399
$ 27,016,015
NOTE 4 – NOTES RECEIVABLE AND LEASE RECEIVABLE
Governmental funds notes receivable includes receivables from the Big Lake Township for their
portion of debt payments on the Taxable G.O. Refunding Bonds, Series 2016A, for $135,000. Principal
and interest are due in semiannual installments through February 1, 2028.
The City has entered into a Tower Lease agreement with Tower Co, SBA for space leased on the
tower located at the Wastewater Treatment Facility. This lease was entered in to in 2018 and will
continue through the end of 2031. This lease includes variable payments based on the Consumer
Price Index for all Urban Consumers for the U.S. City Average for All Items. The City received
payments of $5,934 in principal and $1,312 in interest payments in 2025. The deferred inflow and
receivable balance related to this lease is $39,732 as of December 31, 2025.
The City has entered into a Communication Site Lease Agreement with Palmer Wireless, LLC for
space for Equipment Shelter. This lease was entered into in 2017 and will continue to 2043. The rent
owed is $150 monthly and will increase by 5% at the beginning of each year starting in 2024. The City
received payments of $1,716 in principal and $245 in interest payments in 2025. The deferred inflow
and receivable balance related to this lease is $39,722 as of December 31, 2025.
75
City of Big Lake
Notes to Basic Financial Statements
NOTE 4 – NOTES RECEIVABLE AND LEASE RECEIVABLE (CONTINUED)
The City has entered into a Solar Energy Facility Lease and Easement agreement with Big Lake
Holdco LLC. for land. This lease was entered into in 2017 and will continue to 2050. Rental payments
vary from year to year based on the lease agreement. The City received payments of $12,568 in
principal and $10,145 in interest payments in 2025. The deferred inflow and receivable balance
related to this lease is $531,452 as of December 31, 2025.
The City entered into a Lease agreement with Floaters Recreational Rentals, LLC for operating rental
equipment business. This lease was entered into in 2025 and will continue to 2026. The annual rent
due is $500 for the length of the term. The City received payments of $443 in principal and $57 in
interest payments in 2025. The deferred inflow and receivable balance related to this lease is $652
as of December 31, 2025.
The City entered into a Lease agreement with Pizza Da Pie of Big Lake, Inc for use of space for
business. This lease was entered into in 2023 and will continue to 2028. The monthly rent due is
$2,000 for the length of the term. The City received payments of $21,830 in principal and $2,170 in
interest payments in 2024. The deferred inflow and receivable balance related to this lease is
$51,661 as of December 31, 2025.
The City has entered into a Lease agreement with Ewing Farms, Inc for property to be used for
agricultural purposes. This lease was entered into in 2025 and will continue to 2026. The annual rent
due is $4,175 for the length of the term. The City received payments of $4,001 in principal and $174
in interest payments in 2025. The deferred inflow and receivable balance related to this lease is
$4,106 as of December 31, 2025.
NOTE 5 – INTERFUND BALANCES AND TRANSFERS
A. Advances to/from Other Funds
The composition of advances as of December 31, 2025, was as follows:
Advances to
Sewer Fund
Advances from
Other Governmental Funds
$
586,687
The amounts due to the Sewer Fund represent interfund loans to absorb temporary negative cash
balances and to temporarily fund capital projects.
76
City of Big Lake
Notes to Basic Financial Statements
NOTE 5 – INTERFUND BALANCES AND TRANSFERS (CONTINUED)
B. Interfund Transfers
The composition of interfund transfers as of December 31, 2025, was as follows:
Transfers Out
General Fund
Infrastructure Improvement
Fund
General Fund
Infrastructure
Improvement
Transfers In
G.O.
Improvement
Bond 2021A
G.O.
Improvement
Bond 2022A
Other
Governmental
Funds
$
$
$
$
-
$ 1,162,861
300,000
-
3,726
1,056,923
-
300,000
$ 2,223,510
450,000
-
Other Governmental Funds
Liquor Fund
Sewer Fund
Total
-
$
450,000
43,098
-
$
43,098
261,800
-
$
261,800
$
Water
Fund
$
$
Total
-
$ 1,162,861
500,000
3,726
1,661,821
450,000
500,000
500,000
$ 3,778,408
The above transfers were made for the following reasons: debt service payments, operating
transfers to cover Tax Increment Financing (TIF) administrative expenditures, capital projects,
closing funds, and other administrative items.
77
City of Big Lake
Notes to Basic Financial Statements
NOTE 6 – CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2025, follows:
Beginning
Balance
Governmental activities
Capital assets not being depreciated
Land
Construction in progress
Total capital assets not
being depreciated
$
Other capital assets
Infrastructure
Buildings
Leasehold improvements
Machinery and equipment
Machinery and equipment
- lease asset
Total other capital assets
Less accumulated depreciation/
amortization for
Infrastructure
Buildings
Leasehold improvements
Machinery and equipment
Machinery and equipment
- lease asset
Total accumulated
depreciation/amortization
Total other capital assets, net
Governmental activities capital
assets, net
$
8,007,824
6,628,614
Increases
$
Ending
Balance
Decreases
16,200
1,684,624
$
6,114,058
$
8,024,024
2,199,180
14,636,438
1,700,824
6,114,058
10,223,204
45,253,387
5,027,367
504,926
7,855,335
5,103,707
27,530
1,624,275
602,648
50,357,094
5,027,367
532,456
8,876,962
90,005
-
-
90,005
58,731,020
6,755,512
602,648
64,883,884
27,983,344
3,129,325
91,466
5,238,469
950,869
147,849
25,690
762,812
595,010
28,934,213
3,277,174
117,156
5,406,271
8,538
18,146
-
26,684
36,451,142
1,905,366
595,010
37,761,498
22,279,878
4,850,146
7,638
27,122,386
36,916,316
$ 6,550,970
$ 6,121,696
$
37,345,590
78
City of Big Lake
Notes to Basic Financial Statements
NOTE 6 – CAPITAL ASSETS (CONTINUED)
Beginning
Balance
Business-type activities
Capital assets not being
depreciated/amortized
Land
Construction in progress
Total capital assets not
being depreciated/
amortized
Capital assets being
depreciated/amortized
Buildings
Collection and distribution
systems
Lease assets
Leasehold improvements
Machinery and equipment
Total capital assets
being depreciated/
amortization
Less accumulated depreciation/
amortization for
Buildings
Collection and distribution
systems
Lease assets
Leasehold improvements
Machinery and equipment
Total accumulated
depreciation/amortization
Total capital assets being
depreciated/amortized, net
Business-type activities capital
assets, net
$
1,534,320
2,726,492
Increases
$
1,650,785
Ending
Balance
Decreases
$
3,360,204
$
1,534,320
1,017,073
4,260,812
1,650,785
3,360,204
2,551,393
27,680,160
21,484
-
27,701,644
50,091,724
199,130
223,833
2,369,206
1,673,795
1,866,723
-
51,765,519
199,130
223,833
4,235,929
80,564,053
3,562,002
-
84,126,055
12,015,765
923,610
-
12,939,375
31,369,284
17,068
174,302
1,585,781
1,393,372
5,690
6,042
226,432
-
32,762,656
22,758
180,344
1,812,213
45,162,200
2,555,146
-
47,717,346
35,401,853
1,006,856
-
36,408,709
$ 39,662,665
$ 2,657,641
$ 3,360,204
$ 38,960,102
79
City of Big Lake
Notes to Basic Financial Statements
NOTE 6 – CAPITAL ASSETS (CONTINUED)
Depreciation expense was charged to functions/programs of the City as follows:
Governmental activities
General government
Public safety
Streets and highways
Culture and recreation
Economic development
Total depreciation expense - governmental activities
Business-type activities
Water
Sewer
Liquor
Storm sewer
Total depreciation expense - business-type activities
$
82,044
484,562
1,089,987
209,140
39,633
$
1,905,366
$
962,025
1,362,736
79,153
151,232
$
2,555,146
NOTE 7 – LONG-TERM DEBT
A. General Obligation Bonds
The City issues General Obligation (G.O.) bonds to provide for financing the construction of street
improvements, tax increment projects and to refinance (refund) previous bond issues. Debt service is
covered respectively by tax increments, revenue generated from projects and special assessments
against benefited properties with any shortfalls being paid from general taxes.
G.O. bonds are direct obligations and pledge the full faith and credit of the City. These bonds
generally are issued as 10-year serial bonds with equal debt service payments each year.
80
City of Big Lake
Notes to Basic Financial Statements
NOTE 7 – LONG-TERM DEBT (CONTINUED)
B. Components of Long-Term Liabilities
Long-term liabilities
Governmental activities
G.O. Bonds, including Refunding
Bonds
G.O. Refunding Bonds of 2015A
G.O. Capital Improvement Bonds of 2016B
G.O. Refunding Improvement Bonds of 2016C
G.O. Improvement Bonds of 2018A
G.O. Improvement Bonds of 2021A
G.O. Improvement Bonds of 2022A
Taxable G.O. Refunding Bonds
Taxable G.O. Refunding Bond of 2016A
Notes payable from direct borrowing
Transportation Revolving Loan Fund
Total
Issue
Year
Interest
Rates
Original
Issue
Final
Maturity
2015
2016
2016
2018
2021
2022
2.00%-3.00%
1.00%-2.25%
2.00%
3.00%-3.30%
1.05%-3.00%
2.00%-4.00%
$ 4,330,000
590,000
1,875,000
2,350,000
3,140,000
5,065,000
2029
2028
2026
2034
2032
2033
2016
0.90%-3.10%
2,885,000
2030
730,000
180,000
2010
1.726%
2,465,000
2029
586,000
10,051,000
143,000
1,688,000
548,166
64,603
178,775
53,983
388,105
11,284,632
16,624
49,245
53,983
388,105
2,195,957
Premium on bonds payable
Lease liability
Financed purchase
Severance
Compensated absences
Total governmental activities
Business-type activities
G.O. Revenue Bonds, including
Refunding Bonds
G.O. Refunding Bonds of 2015A
Notes from direct borrowing
Public Facility Authority Clean
Water G.O. Revenue Note of 2009
Principal
Outstanding
$
225,000
160,000
330,000
1,530,000
2,290,000
4,200,000
Due Within
One Year
$
70,000
55,000
330,000
150,000
300,000
460,000
2015
2.00%-3.00%
4,955,000
2029
1,740,000
410,000
2009
2.41%
13,470,120
2029
3,698,000
892,000
Premium on bonds payable
Lease liability
Compensated absences
Total business-type activities
49,547
185,804
219,693
5,893,044
3,596
219,693
1,525,289
Total all long-term liabilities
$ 17,177,676
$ 3,721,246
81
City of Big Lake
Notes to Basic Financial Statements
NOTE 7 – LONG-TERM DEBT (CONTINUED)
C. Changes in Long-Term Liabilities
Long-term liability activity for the year ended December 31, 2025, was as follows:
Beginning
Balance
Governmental activities
Bonds payable
G.O. Improvement Bonds
Taxable G.O. Refunding Bonds
Notes payable from direct
borrowing
Premium on bonds
Total bonds payable
$ 10,050,000
900,000
Additions
$
Ending
Balance
Reductions
-
$
1,315,000
170,000
$
8,735,000
730,000
Due Within
One Year
$
1,365,000
180,000
726,000
655,137
12,331,137
-
140,000
106,971
1,731,971
586,000
548,166
10,599,166
143,000
1,688,000
Lease liability
Financed purchase
Compensated absences
Severance
81,860
36,730
316,331
50,741
190,084
388,105
3,242
17,257
48,039
316,331
-
64,603
178,775
388,105
53,983
16,624
49,245
388,105
53,983
Total governmental
activities
12,816,799
581,431
2,113,598
11,284,632
2,195,957
Business-type activities
Bonds payable
G.O. Revenue Bonds
Premium on bonds
Total bonds payable
2,140,000
70,783
2,210,783
-
400,000
21,236
421,236
1,740,000
49,547
1,789,547
410,000
410,000
Notes from direct borrowing
PFA G.O. Revenue Notes
4,568,000
-
870,000
3,698,000
892,000
Lease liability
Compensated absences
189,294
182,558
219,692
3,490
182,557
185,804
219,693
3,596
219,693
Total business-type
activities
7,150,635
219,692
1,477,283
5,893,044
1,525,289
3,590,881
$ 17,177,676
Total long-term
liabilities
$ 19,967,434
$
801,123
$
$
3,721,246
82
City of Big Lake
Notes to Basic Financial Statements
NOTE 7 – LONG-TERM DEBT (CONTINUED)
D. Minimum Debt Payments
Minimum annual principal and interest payments required to retire non-compensated absence
liabilities:
Governmental Activities
Year Ending
December 31,
G.O. Bonds
Interest
Principal
Total
Principal
Lease Liability
Interest
Total
2026
2027
2028
2029
2030
2031-2034
$
1,365,000
1,075,000
1,105,000
1,010,000
1,050,000
3,130,000
$
226,037
187,207
150,413
114,025
81,080
108,444
$
1,591,037
1,262,207
1,255,413
1,124,025
1,131,080
3,238,444
$
16,624
16,749
17,402
13,828
-
$
1,763
1,717
728
186
-
$
18,387
18,466
18,130
14,014
-
Total
$
8,735,000
$
867,206
$
9,602,206
$
64,603
$
4,394
$
68,997
Governmental Activities
Notes Payable from Direct Borrowing
Financed Purchase Payable
Principal
Interest
Total
Principal
Interest
Total
Year Ending
December 31,
2026
2027
2028
2029
Total
$
143,000
145,000
148,000
150,000
$
10,114
7,646
5,144
2,590
$
153,114
152,646
153,144
152,590
$
49,245
50,488
39,143
39,899
$
4,762
3,524
2,253
1,497
$
54,007
54,012
41,396
41,396
$
586,000
$
25,494
$
611,494
$
178,775
$
12,036
$
190,811
Governmental Activities
Taxable G.O. Refunding Bond
Total Governmental Activities
Principal
Interest
Total
Principal
Interest
Total
Year Ending
December 31,
2026
2027
2028
2029
2030
2031-2034
$
180,000
185,000
190,000
85,000
90,000
-
$
19,200
13,998
8,370
4,107
1,395
-
$
199,200
198,998
198,370
89,107
91,395
-
$
1,753,869
1,472,237
1,499,545
1,298,727
1,140,000
3,130,000
$
261,876
214,092
166,908
122,405
82,475
108,444
$
2,015,745
1,686,329
1,666,453
1,421,132
1,222,475
3,238,444
Total
$
730,000
$
47,070
$
777,070
$ 10,294,378
$
956,200
$ 11,250,578
83
City of Big Lake
Notes to Basic Financial Statements
NOTE 7 – LONG-TERM DEBT (CONTINUED)
D. Minimum Debt Payments (Continued)
Business-Type Activities
Year Ending
December 31,
2026
2027
2028
2029
Total
Principal
G.O. Revenue Bonds
Interest
Notes from Direct Borrowing
Principal
Interest
Total
Total
$
410,000
415,000
450,000
465,000
$
39,281
29,225
18,413
6,394
$
449,281
444,225
468,413
471,394
$
892,000
913,000
935,000
958,000
$
89,270
67,736
45,698
23,126
$
981,270
980,736
980,698
981,126
$
1,740,000
$
93,313
$
1,833,313
$
3,698,000
$
225,830
$
3,923,830
Principal
Lease Liability
Interest
Business-Type Activities
Year Ending
December 31,
2026
2027
2028
2029
2030
2031-2035
2036-2040
2041-2045
2046-2050
2051-2055
2056-2057
Total
Total Business-Type Activities
Principal
Interest
Total
Total
$
3,596
3,710
3,827
3,947
4,071
21,956
26,503
30,471
35,573
40,783
11,367
$
5,709
5,596
5,479
5,359
5,235
23,798
20,803
16,059
10,957
4,837
230
$
9,305
9,306
9,306
9,306
9,306
45,754
47,306
46,530
46,530
45,620
11,597
$
1,305,596
1,331,710
1,388,827
1,426,947
4,071
21,956
26,503
30,471
35,573
40,783
11,367
$
134,260
102,557
69,590
34,879
5,235
23,798
20,803
16,059
10,957
4,837
230
$
1,439,856
1,434,267
1,458,417
1,461,826
9,306
45,754
47,306
46,530
46,530
45,620
11,597
$
185,804
$
104,062
$
289,866
$
5,623,804
$
423,205
$
6,047,009
E. Lease Liability
On March 17, 2021, the City entered into a lease agreement with Pitney Bowes. The lease agreement
includes monthly principal and interest payments of $129. The lease agreement expires in 2026.
On August 14, 2024, the City entered into a lease agreement with Marco for copiers. The lease
agreement includes monthly principal and interest payments of $1,369. The lease agreement expires
in 2029.
On August 28, 2024, the City entered into a lease agreement with Minnesota Computer Systems, Inc.
(MCSI) for the use of copiers. The lease agreement includes monthly principal and interest payments
of $131. The lease agreement expires in 2029.
In June 1979, the City entered into a lease agreement with Railroad Crossing for the use of railroad.
The lease agreement includes monthly principal and interest payments of $775. The lease agreement
expires in 2056.
84
City of Big Lake
Notes to Basic Financial Statements
NOTE 8 – FUND BALANCE DETAIL
Fund balances are classified as follows on the chart below to reflect the limitations and restrictions
of the respective funds.
General
Nonspendable
Land held for resale
Inventory
Prepaid items
Total nonspendable
Restricted
Debt service
Park development
Small Cities Development
Program
Statewide Affordable
Housing
TIF
Police traffic safety
DWI forfeiture
Farmers market
Narcotic forfeiture
Total restricted
$
699
287,651
288,350
Infrastructure
Improvement
G.O.
Improvement
Bond 2021A
G.O.
Improvement
Bond 2022A
Nonmajor
Governmental
Fund
$
$
$
$
-
-
-
5
17,954
17,959
Total
$
5
699
305,605
306,309
-
-
494,004
-
844,658
-
1,665,062
488,615
3,003,724
488,615
-
-
-
-
7,250
7,250
-
-
494,004
844,658
41,194
112,079
23
16,288
31,826
85,356
2,447,693
41,194
112,079
23
16,288
31,826
85,356
3,786,355
-
-
-
-
839,317
1,184
1,546
842,047
839,317
1,184
1,546
842,047
-
-
-
-
104,996
143,544
104,996
143,544
49,157
-
788,388
-
-
-
96,059
64,292
1,311,416
788,388
96,059
64,292
49,157
1,311,416
6,000
7,500
300
8,701
71,658
788,388
-
-
2,608,255
659,151
4,987,713
2,608,255
6,000
7,500
300
8,701
659,151
5,847,759
Unassigned
4,764,105
-
-
-
(467,474)
4,296,631
Total
$ 5,124,113
844,658
$ 7,827,938
$ 15,079,101
Committed
Economic development
Veterans memorial
Music in the park
Total committed
Assigned
Street improvement
Local development
Capital infrastructure
replacement
Computer replacement
Lake maintenance
Police capital purchases
Street maintenance
Equipment and building
replacements
Administration
Advance Resignation Program
Wellness program
Movie in the park program
Parks and Trails Maintenance
Total assigned
$
788,388
$
494,004
$
85
City of Big Lake
Notes to Basic Financial Statements
NOTE 9 – RISK MANAGEMENT
The City purchases commercial insurance coverage through the League of Minnesota Cities Insurance
Trust (LMCIT) with other cities in the state which is a public entity risk pool currently operating as a
common risk management and insurance program. The City pays an annual premium to the LMCIT for
its insurance coverage.
The LMCIT is self-sustaining, through commercial companies, for excess claims. The City is covered
through the pool for any claims incurred but unreported; however, retains risk for the deductible
portion of its insurance policies. The amount of these deductibles is considered immaterial to the
financial statements.
There were no significant reductions in insurance from the previous year or settlements in excess of
insurance coverage for any of the past three years.
The City's workers' compensation insurance policy is retrospectively rated. With this type of policy,
final premiums are determined after loss experience is known. The amount of premium adjustment
for 2025 is estimated to be immaterial based on workers' compensation rates and salaries for the
year.
At December 31, 2025, there were no other claims liabilities reported in the fund based on the
requirements of GASB Statement No. 10, which requires that a liability for claims be reported if
information prior to the issuance of the financial statements indicates it is probable that a liability
has been incurred at the date of the financial statements and the amount of the loss can be
reasonably estimated.
NOTE 10 –PENSION PLANS
The City participates in various pension plans. Total pension expense for the year ended
December 31, 2025, was $293,546. The components of pension expense are noted in the following
plan summaries.
The General Fund, Water, Sewer, Storm Sewer, and Liquor Funds typically liquidate the liability
related to the pensions.
Public Employees' Retirement Association
A. Plan Description
The City participates in the following cost-sharing multiple-employer defined benefit pension plans
administered by PERA. PERA's defined benefit pension plans are established and administered in
accordance with Minnesota Statutes Chapters 353, 353D, 353E, 353G, and 356. Minnesota Statutes
Chapter 356 defines each plan's financial reporting requirements. PERA's defined benefit pension
plans are tax qualified plans under Section 401(a) of the Internal Revenue Code.
General Employees Retirement Plan
Membership in the General Plan includes employees of counties, cities, townships, schools in noncertified positions, and other governmental entities whose revenues are derived from taxation, fees,
or assessments. Plan membership is required for any employee who is expected to earn more than
$425 in a month, unless the employee meets exclusion criteria.
86
City of Big Lake
Notes to Basic Financial Statements
NOTE 10 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
A. Plan Description (Continued)
Public Employees Police and Fire Plan
Membership in the Police and Fire Plan includes full-time, licensed police officers and firefighters
who meet the membership criteria defined in Minnesota Statutes § 353.64 and who are not earning
service credit in any other PERA retirement plan or a local relief association for the same service.
Employers can provide Police and Fire Plan coverage for part-time positions and certain other public
safety positions by submitting a resolution adopted by the City of Big Lake's governing body. The
resolution must state that the position meets plan requirements.
B. Benefits Provided
PERA provides retirement, disability, and death benefits. Benefit provisions are established by state
statute and can only be modified by the state Legislature. Vested, terminated employees who are
entitled to benefits, but are not receiving them yet, are bound by the provisions in effect at the time
they last terminated their public service. When a member is vested, they have earned enough
service credit to receive a lifetime monthly benefit after leaving public service and reaching an
eligible retirement age. Members who retire at or over their Social Security full retirement age with
at least one year of service qualify for a retirement benefit.
General Employees Plan Benefits
General Employees Plan requires three years of service to vest. Benefits are based on a member's
highest average salary for any 5 successive years of allowable service, age, and years of credit at
termination of service. Two methods are used to compute benefits for General Plan members.
Members hired prior to July 1, 1989, receive the higher of Step or Level formulas. Only the Level
formula is used for members hired after June 30, 1989. Under the Step formula, General Plan
members receive 1.2% of the highest average salary for each of the first 10 years of service and 1.7%
for each additional year. Under the Level formula, General Plan members receive 1.7% of the highest
average salary for all years of service. For members hired prior to July 1, 1989, a full retirement
benefit is available when age plus years of service equal 90 and normal retirement age is 65.
Members can receive a reduced requirement benefit as early as age 55 if they have three or more
years of service. Early retirement benefits are reduced by .25% for each month under age 65.
Members with 30 or more years of service can retire at any age with a reduction of .25% for each
month the member is younger than age 62. The Level formula allows General Plan members to
receive a full retirement benefit at age 65 if they were first hired before July 1, 1989 or at age 66 if
they were hired on or after July 1, 1989. Early retirement begins at age 55 with an actuarial
reduction applied to the benefit.
Benefit increases are provided to benefit recipients each January. The postretirement increase is
equal to 50% of the cost-of-living adjustment (COLA) announced by the SSA, with a minimum increase
of at least 1% and a maximum of 1.5%. The 2025 annual increase was 1.25%. Recipients that have
been receiving the annuity or benefit for at least a full year as of the June 30 before the effective
date of the increase will receive the full increase. Recipients receiving the annuity or benefit for at
least one month but less than a full year as of the June 30 before the effective date of the increase
will receive a reduced prorated increase.
87
City of Big Lake
Notes to Basic Financial Statements
NOTE 10 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
B. Benefits Provided (Continued)
Police and Fire Plan Benefits
Benefits for the Police and Fire Plan members first hired before July 1, 2010, are vested after three
years of service. Members hired on or after July 1, 2010, are 50% vested after five years of service
and 100% vested after 10 years. After five years, vesting increase by 10% each full year of service
until members are 100% vested after 10 years. Police and Fire Plan members receive 3% of highest
average salary for all years of service. Police and Fire Plan members receive a full retirement benefit
when they are 55 and vested, or when their age plus their years of service equals 90 or greater if
they were first hired before July 1, 1989. Early retirement starts at age 50, and early retirement
benefits are reduced by 0.417% each month members are younger than age 55.
Benefit increases are provided to benefit recipients each January. The postretirement increase is
fixed at 1%. Recipients that have been receiving the annuity or benefit for at least 36 months as of
the June 30 before the effective date of the increase will receive the full increase. Recipients
receiving the annuity or benefit for at least 25 months but less than 36 months as of the June 30
before the effective date of the increase will receive a reduced prorated increase.
C. Contributions
Minnesota Statutes Chapter 353, 353E, 353G, and 356 set the rates for employer and employee
contributions. Contribution rates can only be modified by the state Legislature.
General Employees Fund Contributions
General Plan members were required to contribute 6.5% of their annual covered salary in fiscal year
2025, and the City was required to contribute 7.5% for General Plan members. The City's
contributions to the General Employees Fund for the year ended December 31, 2025, were $236,288.
The City's contributions were equal to the required contributions as set by state statute.
Police and Fire Fund Contributions
Police and Fire Plan members were required to contribute 11.8% of their annual covered salary in
fiscal year 2025, and the City was required to contribute 17.7% for Police and Fire Plan members.
The City's contributions to the Police and Fire Fund for the year ended December 31, 2025, were
$314,994. The City's contributions were equal to the required contributions as set by the state
statue.
88
City of Big Lake
Notes to Basic Financial Statements
NOTE 10 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs
General Employees Fund Pension Costs
At December 31, 2025, the City reported a liability of $1,074,787 for its proportionate share of the
general employees fund's net pension liability. The City's net pension
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