The Docket · Government Meeting · DKT-2026-004857

On the agenda: Evanston meeting — data center (Nov 3)

Name: On the agenda: Evanston meeting — data center (Nov 3)
Start: 2026-11-03
End: 2026-11-03
Location: Evanston, Wyoming

⚠ Agenda Watch Evanston, Wyoming · Tuesday, November 3, 2026 — today

About this record

The published agenda for this November 3 meeting contains: "data center". This is the public record BEFORE the vote — read the document, then show up. Public comment is where cancellations start.

WhenTuesday, November 3, 2026
Check the agenda document for the meeting time.

WhereEvanston, Wyoming

Money$250,000 on the table

On the record“data center”

The agenda, word for word

Government public record — the full text of the published document, archived November 3, 2026. Gold highlighting of key terms is ours, not the original’s. Read the original document ↗

91 pages · scroll to read

Page 1 of 91

CITY COUNCIL AGENDA
NOVEMBER 3rd, 2026
CITY COUNCIL CHAMBERS, CITY HALL 5:30 P.M.
CALL TO ORDER
PLEDGE OF ALLEGIANCE
ROLL CALL
APPROVE AGENDA
ACKNOWLEDGE CITY COUNCIL MINUTES FOR OCTOBER 20th, 2026.
APPROVE BILLS
APPROVE REVENUE AND EXPENDITURE REPORT FOR AUGUST 2026
COUNCIL COMMENTS
PUBLIC HEARINGS/SPECIAL ORDER
GOLF COURSE FINANCIALS
Scott Ehlers

YTD January – October

CONSENT AGENDA

All matters listed under the Consent Agenda are considered to be routine by the City Council and will be
enacted by one motion in the form listed below. There will be no separate discussion of these items. If
discussion of any item is desired, that item will be removed from the Consent Agenda and considered
separately.

UNFINISHED BUSINESS
•

ORDINANCE 26-07 An Ordinance of the City of Evanston, Wyoming, amending
Chapter 24 of the Evanston City Code (“Zoning”) by adding a new Section 24-27.2
establishing a permit process for the temporary, prescribed grazing of goats for weed,
noxious vegetation, and fire fuel control purposes; and providing for severability and
an effective date. (Third and Final Reading)

•

ORDINANCE 26-08 An Ordinance of the City of Evanston, Wyoming, amending §
24-22(E) of the Code of the City of Evanston, Wyoming (“Fences, hedges and walls”)
to permit the use of an electric or electrically charged fence to confine the grazing of
goats pursuant to Section 24-27.2; and providing for severability and an effective date.
(Third and Final Reading)

NEW BUSINESS
•

RESOLUTION 26-51 A Resolution of the City of Evanston, Wyoming approving a
Services Agreement with Rocky Mountain Reserve LLC D/B/A RMR Benefits for the
Administration of the City’s Health Flexible Spending Account and Health
Reimbursement Arrangement, including related Cobra Administration.

COMMENTS, REMARKS FROM DEPARTMENTS

PUBLIC PARTICIPATION

ADJOURNMENT

Page 2 of 91

EVANSTON CITY COUNCIL
Second Regular Meeting
October 20th, 2026
The second meeting of the Evanston City Council for the month of October was held in the Council
Chambers of City Hall on the above date. These proceedings were video recorded and streamed live.
Mayor Williams led those in attendance in the Pledge of Allegiance to the Flag.
The roll was called and with a quorum being present, Mayor Williams called the meeting to order at 5:30
p.m. and welcomed everyone present.
Those present from the governing body at the start of the meeting were: Mayor Williams; Council members
Henry Schmidt, Jesse Lind, Mike Sellers, Jen Hegeman and Evan Perkes. Council member Dave Welling
was excused.
Staff members present at the start of the meeting were: City Attorney/Prosecutor, Mark Harris; City Clerk,
Diane Harris; Police Chief, Mike Vranish; City Engineer, Damon Newsome; Community Development
Director, Rocco O’Neill; Director of Parks and Recreation, Kim Larson; Public Works Director, Gordon
Robinson; Information Technology Coordinator, Preston Sheets; and DuWayne Jacobsen, Senior Planner.
City Treasurer, Trudy Lym was excused. A group of interested citizens was also present.
Approve Agenda
Council member Sellers moved, Council member Perkes seconded, to approve the agenda.
The motion passed with 6 yes votes: Williams, Schmidt, Lind, Perkes, Sellers, Hegeman.
Approve Minutes
The official record of proceedings for the City Council Meeting held October 6th, 2026 and City
Council Work Session for October 13th, 2026 was approved as presented.
Bills
Council member Perkes moved, Council member Sellers seconded, to approve the following bills
for payment:
Oct 07, 2026 to Oct 20, 2026
VENDOR
AXA Equivest
Evanston Peace Officers
Health Equity
IRS
Orchard Trust
Parks & Recreation
Wyoming Child Support
Payroll 09/20/26 – 10/06/26
All West
Cassidy’s Weed & Pest Control
Cazin’s
CCI Network
CD’s Electric
Century Link
Chemtech-Ford Laboratories
City Employees
City of Evanston
Cogent
Cook Brothers Broadcasting
Court Bonds
Creative Ink Images
Crest
Cut Permits
Deposit Refunds
DLL Public Finance
Enbridge Gas
Evanston Chamber of Commerce
Evanston Parks & Recreation
Evanston Youth Club
Financial Partners Group
Forsgren Associates
Geneva Rock
Gladiator Materials
Great Basin Turf Products
Hach
Intermountain Golf Cars
Interwest Supply
JUB Engineers
Kallas Automotive

FOR
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Internet/Cell Phones
Services
Parts
Utilities
Services
Utilities
Testing
Reimbursements/Awards
Utilities
Parts
Ads
Refund
Services
Services
Reimbursement
Refund
Contract
Utilities
Contract
City Subsidy
Contract
Contract
Contract
Asphalt
Concrete
Supplies
Supplies
Parts
Parts
Contract
Parts

AMOUNT
188.00
224.00
3,219.76
58,852.42
4,003.32
192.58
803.81
184,145.90
4,498.06
750.00
1,560.94
87.26
4,317.30
1,145.22
1,164.00
1,069.27
49,219.85
4,198.80
522.50
750.00
10.00
6,195.23
600.00
300.00
2,096.41
3,636.33
10,388.00
122,551.00
25,000.00
2,332.09
8,144.50
708.97
2,401.00
9,440.00
529.20
107.57
41,416.20
1,944.44
4,075.26

Page 3 of 91

Labforms
Les Schwab Tire
Longhorn Construction
Lowham Ranch
Morcon Industrial
Mountain West Business Solutions
Nalco
Norco
Novus Glass
One-Call of Wyoming
Pye Barker Fire Safety
Real Kleen Janitorial
Reladyne
Rocky Mountain Oilfield
Rocky Mountain Power
Rotary Club of Evanston
Skaggs
South & Jones
Standard Plumbing
Stateline Metals of Wyoming
The Lumberyard
TK Elevator
Tom’s HVAC
Uinta County Jail
Uinta County Fire Protection
Uinta County Herald
Uinta County Landfill
Westar Printing
Whitaker Construction
Wilkinson Supply
Wright Express
Wyoming Department of Revenue
Wyoming State Chamber
Wyoming Waste Systems
Xylem Water Solutions

Supplies
Tires
Services
Contract
Supplies
Service Agreement
Supplies
Supplies
Services
Line Locates
Services
Supplies
Fuel
Equipment
Utilities
Dues
Uniforms
Supplies
Parts
Services
Parts
Contract
Services
Fees
Contract
Public Notices/Ads
Landfill Fees
Services
Contract
Parts
Fuel
Sales/Use Tax
Registration
Dumpster Fee
Parts

2,787.18
353.67
18,183.52
100.00
213.47
187.22
41,323.59
635.64
450.00
304.50
4,430.87
958.40
10,817.45
173,061.80
26,776.39
212.50
967.85
600.00
18.49
5,114.99
63.13
15,534.00
2,152.75
5,040.00
75,000.00
884.85
41,065.50
12.00
110,228.50
365.70
2,105.80
2,551.22
750.00
113.00
1,850.00

The motion passed with 6 yes votes: Williams, Schmidt, Lind, Perkes, Sellers, Hegeman.
Revenue and Expenditure Report
Council member Sellers moved, Council member Lind seconded, to approve the Revenue and
Expenditure Report for July 2026.
The motion passed with 6 yes votes: Williams, Schmidt, Lind, Perkes, Sellers, Hegeman.
Council Comments
Council members congratulated the marching band and commented about the nice weather, local activities,
Halloween, keeping our service members in mind, voting in the election and watching for traffic.
Consent Agenda
Council member Sellers moved, and Council member Schmidt seconded to approve the following
Consent Agenda item:
Limited Malt Beverage Permit requested by Samuel Ottley of the Uinta County Veterans Board for the
Veterans Dinner and Fundraiser at the Roundhouse on Wednesday, November 11th, 2026, from 5:00 p.m.
to 7:00 p.m.
The motion passed with 6 yes votes: Williams, Schmidt, Lind, Perkes, Sellers, Hegeman.
ORDINANCE 26-06
Council member Lind moved, Council member Sellers seconded, to pass Ordinance 26-06 on third
and final reading.
AN ORDINANCE APPROVING AND AUTHORIZING THE FINAL PLAT FOR THE CHAPARRAL
ESTATES 9TH ADDITION, LOCATED IN THE CITY OF EVANSTON, WYOMING, BEING MORE
PARTICULARLY DESCRIBED HEREIN.
WHEREAS, the subdivider, Quality General Contractors, LLC, has made application to the
governing body of the City of Evanston, Wyoming for approval and authorization of the proposed
subdivision entitled the Chaparral Estates 9th Addition, located within the City of Evanston, Wyoming; and
WHEREAS, the City of Evanston finds that all of the requirements of Chapter 22, "Subdivision
Regulations" of the Code of the City of Evanston, have been complied with, including notice of hearings
and hearings thereof;

Page 4 of 91

NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF
EVANSTON, WYOMING, THAT:
Section 1. The final plat of the Chaparral Estates 9th Addition is hereby approved, accepted and
authorized and described in particularity as follows, to-wit:
A parcel of land located in the NW1/4 SE1/4 of Section 30, T15N, R120W, 6th P.M., City of
Evanston, Uinta County, Wyoming, said parcel being more particularly described as follows:
BEGINNING at a point on the West line of said SE 1/4 (North-South centerline of said Section 30),
said point of beginning lying N 0°01'52" E, 1569.87 feet from the Southwest corner thereof (South
one-quarter corner of said Section 30), said point of beginning also being the Northwest corner of
Chaparral Estates No. 8 Addition; thence N 0°01'52" E, 270.00 feet along said West line of SE 1/4;
thence S 89°46'23" E, 118.37 feet; thence S 83°15'57" E, 60.41 feet; thence S 89°58'56" E, 655.59
feet; thence S 76°50'50" E, 61.61 feet; thence S 89°58'56" E, 93.03 feet; thence S 0°06'14" E,
44.98 feet to the West line of Overthrust Park; thence, continuing S 0°06'14" E, 256.97 feet along
the West line thereof to the Northeast corner of said Chaparral Estates No. 8 Addition; thence the
following seven (7) courses along the boundary thereof: S 89°53'47" W, 104.63 feet; thence N
58°05'37" W, 76.04 feet; thence N 89°58'56" W, 354.16 feet; thence S 78°04'41" W, 156.99 feet;
thence N 89°46'24" W, 132.39 feet; thence N 53°04'15" W, 75.03 feet; thence N 89°46'23" W,
118.37 feet to the POINT OF BEGINNING.
Said Chaparral Estates 9th Addition containing 6.499 acres, more or less.
Section 2. The Mayor and City Clerk of the City of Evanston are hereby authorized and directed
to enforce the mandates of Chapter 22 of the Code of the City of Evanston, referring to the payment of
necessary fees and land dedication requirements by the subdivider and the filing of the final plat with the
County Clerk of Uinta County, Wyoming as by law required.
Sponsored by: Councilor Sellers
PASSED, APPROVED AND ADOPTED this 20th day of October 2026.
____________________________________
Kent H. Williams, Mayor
ATTEST:
Diane Harris, City Clerk
The motion passed with 5 yes votes: Williams, Lind, Perkes, Sellers, Hegeman. 1 no vote: Schmidt.
ORDINANCE 26-07
Council member Schmidt moved, Council member Perkes seconded, to approve Ordinance 26-07
on second reading.
AN ORDINANCE OF THE CITY OF EVANSTON, WYOMING, AMENDING CHAPTER 24 OF THE
EVANSTON CITY CODE (“ZONING”) BY ADDING A NEW SECTION 24-27.2 ESTABLISHING A
PERMIT PROCESS FOR THE TEMPORARY, PRESCRIBED GRAZING OF GOATS FOR WEED,
NOXIOUS VEGETATION, AND FIRE FUEL CONTROL PURPOSES; AND PROVIDING FOR
SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, the City of Evanston, Wyoming (the “City”) has authority under Wyoming law to
regulate the keeping of animals and to adopt zoning regulations within its corporate limits for the protection
of the public health, safety, and welfare; and
WHEREAS, Evanston City Code § 24-27 generally limits the keeping of livestock, as therein
defined to include goats, to the City’s Agricultural and Open Space Zones; and
WHEREAS, the temporary, closely supervised, and properly contained use of goats for targeted
vegetation management (“prescribed grazing”) is a recognized, non-chemical method of controlling noxious
weeds, invasive species, and wildfire fuel loads on public and private property, including on steep slopes,
drainages, and other terrain that is difficult to mow or treat with herbicide; and
WHEREAS, the City Council finds that prescribed grazing, when conducted under a permit with
appropriate containment, duration, and welfare conditions, is distinguishable from the permanent or longterm keeping of livestock addressed by § 24-27 and may be reasonably accommodated citywide without
amending the underlying zoning restrictions on livestock keeping; and
WHEREAS, the City Council finds it to be in the best interest of the public health, safety, and welfare
to adopt a permit process specifically governing prescribed grazing;
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF
EVANSTON, WYOMING:
Section 1. Chapter 24 of the Evanston City Code, “Zoning,” is hereby amended to create a new
Section 24-27.2, to read as follows:
§ 24-27.2. Prescribed grazing for weed and vegetation control.

Page 5 of 91

A. The purpose of this section is to establish the conditions under which the temporary,
supervised grazing of goats for the control of noxious weeds, invasive vegetation, or wildfire fuel loads
(“prescribed grazing”) is permitted within the City, notwithstanding the general prohibition on the keeping of
livestock outside the zones identified in § 24-27. This section is intended to provide City residents, property
owners, and City departments a lawful, non-chemical alternative for vegetation management, while
ensuring that prescribed grazing does not become a means of keeping livestock on a permanent or longterm basis in violation of § 24-27.
B. As used in this section:
BUCK means a weaned male goat.
DOE means a female goat.
GOAT means an animal in the subspecies of Capra aegagrus hircus.
GRAZING means goats eating vegetation.
GRAZING ANIMAL means a goat, as defined in this section, used for prescribed grazing under a
permit issued pursuant to this section. No other species of livestock, as defined in § 24-27, qualifies for a
prescribed grazing permit.
GRAZING SITE means the specific, permitted lot or parcel, in whole, on which prescribed grazing
is authorized to occur.
HANDLER means the permit holder or a designated, identified individual responsible for the daily
care, containment, and supervision of the grazing animals for the duration of the permit.
PRESCRIBED GRAZING means the deliberate, time-limited introduction of grazing animals onto
a defined area of land for the purpose of controlling weeds, invasive plant species, or fire fuel loads, as
distinguished from the keeping of livestock as a pet, for agricultural production, or for personal use.
WETHERS means a castrated buck.
C. It is unlawful for any person to place, keep, or allow grazing animals on any property within the
City for purposes of prescribed grazing without a valid prescribed grazing permit issued by the City. A
separate permit is required for each grazing site. This section does not authorize, and a prescribed grazing
permit does not constitute authorization for, the keeping of goats or any other livestock on a permanent or
long-term basis outside the zones where livestock keeping is otherwise permitted under § 24-27.
D. An applicant for a prescribed grazing permit shall submit an application to the City on a form
provided by the City, together with the fee established by resolution of the governing body, and shall include
at a minimum:
(1)The name, address, and contact information of the applicant and the handler, if different;
(2)The address or legal description of the proposed grazing site, and written consent of the property
owner if the applicant is not the owner;
(3)The proposed number of grazing animals, proposed start date, and proposed duration of grazing
consistent with subsection (F)(2);
(4)A site plan or sketch depicting the proposed grazing area, the location and type of proposed
fencing or containment, and the location of any waterway, drainage, or riparian corridor on or adjacent to
the site;
(5)Proof of liability insurance in an amount not less than $250,000 per person and $500,000 per
occurrence, in a form acceptable to the City; and
(6)Contact information for the handler that will be posted on-site pursuant to subsection (F)(6).
The City may approve, conditionally approve, or deny an application. A permit shall be valid only
for the site, dates, and number of animals specified in the permit.
E. Notice to adjoining property owners. Upon receipt of a complete application under subsection
(D), the City shall provide written notice of the application to the owner of any adjoining property located
within 100 feet of the exterior boundary of the subject property. Notice is not required where an affected
adjoining lot is undeveloped and no structure exists upon the property. If, within ten (10) days after such
notice is provided, the City receives written objections from seventy-five percent (75%) or more of the
property owners so notified, the application shall not be approved administratively and shall instead be
submitted to the Planning and Zoning Commission for approval in accordance with Articles II and V of
Chapter 24 of the Code of the City of Evanston. Absent the receipt of objections from the required
percentage of property owners within the notice period, the Engineering and Planning Department or
designee may proceed to approve, conditionally approve, or deny the application under subsection (D).
F. All prescribed grazing conducted under a permit issued pursuant to this section shall comply
with the following conditions:
(1)Stocking density. The number of grazing animals on a grazing site at one time shall not exceed
one animal per 2,500 square feet of enclosed grazing area, unless a different density is approved by the
City based on the site plan and vegetation management objectives submitted with the application.
(2)Duration and rest period. Permits shall not be issued, and no prescribed grazing shall occur,
from November 1 through April 30 of any year. On a grazing site of less than two acres, prescribed grazing
shall not exceed 14 consecutive calendar days per permit. On a grazing site two acres or more, duration
shall be specified in the permit based on the size of the area and the vegetation management plan but shall

Page 6 of 91

not exceed 30 consecutive calendar days per permit. In either case, grazing animals shall not return to the
same grazing site for at least 30 days following the expiration or completion of a permit and no more than
two prescribed grazing permits shall be issued for the same grazing site within a calendar year. Only does
and wethers, as defined in this section, may be used for prescribed grazing under a permit issued pursuant
to this section; bucks are prohibited.
(3)Containment. The grazing site shall be fully enclosed at all times by temporary or permanent
fencing, which may include electric or electrified fencing, sufficient to prevent grazing animals from escaping
the permitted area. Where any portion of an electric or electrically charged fence is located adjacent to
publicly owned property, a public street, a public sidewalk, or a pedestrian right-of-way, the permit holder
shall install and maintain a non-electrified barrier fence between the electric or electrically charged fence
and such publicly owned property, public street, public sidewalk, or pedestrian right-of-way, sufficient to
prevent public contact with the electric or electrically charged fence. The handler shall inspect the enclosure
not less than once daily. Tethering of animals shall be prohibited.
(4)Supervision. Grazing animals shall be under the active care of the handler at all times, including
a means of monitoring the animals' health, water supply, and containment consistent with generally
accepted standards for the humane treatment of livestock.
(5)Protected areas. Prescribed grazing shall not be permitted within any riparian corridor, wetland,
or other environmentally sensitive area designated by the City, nor shall it be permitted to damage any
protected, ornamental, or municipally planted vegetation not identified as a target species in the permit.
(6)Signage. The permit holder shall post at least two signs visible and readable within 5 feet from
any adjacent public right-of-way identifying the animals as working animals engaged in permitted prescribed
grazing, together with 24-hour contact information for the handler. The sign shall also warn that an electric
fence is in place when one is utilized and further warn of the danger of a shock if contacted. All signage
shall be legible and weatherproof.
(7)Nuisance and noise. Prescribed grazing shall be conducted in a manner that does not create a
nuisance under Chapter 14 of the Evanston City Code, including with respect to odor, noise, or unconfined
waste.
(8)No permanent structures. No permanent shelter, barn, or similar structure shall be erected in
connection with a prescribed grazing permit.
G. City staff may enter and inspect any grazing site for which a permit has been issued, upon
reasonable notice, to the property owner or handler for the purpose of confirming compliance with this
section. It is a violation of this section for any person to impede or refuse a compliance inspection conducted
under this subsection.
H. The City assumes no liability for any damage, injury, or loss caused by grazing animals kept
on a grazing site pursuant to a permit issued under this section. The permit holder is responsible for any
damage caused by grazing animals during the permit period and, as a condition of the permit, agrees to
indemnify and hold the City harmless from any such claims.
I. The City may revoke a prescribed grazing permit for failure to comply with any condition of this
section or the permit, upon written notice to the permit holder. Any person who conducts prescribed grazing
without a valid permit, or who violates a condition of an issued permit after written notice and a reasonable
opportunity to cure, is guilty of a misdemeanor punishable by a fine of up to $750.
J. Nothing in this section modifies or supersedes the zoning restrictions on the keeping of
livestock set forth in § 24-27, which continue to govern the permanent or long-term keeping of livestock,
including goats, outside the City’s Agricultural and Open Space Zones. A prescribed grazing permit issued
under this section authorizes only the temporary presence of grazing animals for the duration and purpose
stated in the permit.
Section 2. If any section, subsection, sentence, clause, or phrase of this ordinance is for any
reason held to be invalid or unconstitutional by a court of competent jurisdiction, such holding shall not
affect the validity of the remaining portions of this ordinance.
Section 3. This ordinance shall become effective upon passage, approval, and publication as
required by law.
Sponsored by: Councilor Welling.
PASSED AND APPROVED on Second Reading this 20th day of October 2026.
The motion passed with 6 yes votes: Williams, Schmidt, Lind, Perkes, Sellers, Hegeman.
ORDINANCE 26-08
Council member Sellers moved, Council member Lind seconded, to approve Ordinance 26-08 on
second reading.
AN ORDINANCE OF THE CITY OF EVANSTON, WYOMING, AMENDING § 24-22(E) OF THE CODE
OF THE CITY OF EVANSTON WYOMING (“FENCES, HEDGES AND WALLS”) TO PERMIT THE USE
OF AN ELECTRIC OR ELECTRICALLY CHARGED FENCE TO CONFINE THE GRAZING OF GOATS
PURSUANT TO SECTION 24-27.2; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE
DATE.
WHEREAS, the City of Evanston, Wyoming (the “City”) has authority under Wyoming law to
regulate the keeping of animals and to adopt zoning regulations within its corporate limits for the protection

Page 7 of 91

of the public health, safety, and welfare; and
WHEREAS, the City Council is considering the adoption of a temporary grazing ordinance that
would permit or require the use of an electric or electrically charged fence to confine goats used for
prescribed grazing purposes within the City; and
WHEREAS, Evanston City Code § 24-22(E) generally prohibits electric or electrically charged
fences within the City, except as specifically enumerated therein, and does not presently permit the use of
such fencing to confine goats engaged in prescribed grazing; and
WHEREAS, in order to implement a temporary grazing ordinance that permits or requires the use
of electric fencing, the City Council finds it necessary to amend § 24-22(E) of the Evanston City Code to
expressly allow the use of an electric or electrically charged fence to confine the grazing of goats; and
WHEREAS, the City Council finds it to be in the best interest of the public health, safety, and welfare
to adopt this amendment;
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF
EVANSTON, WYOMING THAT:
Section 1. Section 24-22(E) of the Evanston City Code (“Fences, Hedges and Walls”) is hereby
amended by the addition of a new subsection (4), so that § 24-22(E) to read as follows:
§ 24-22. Fences, hedges and walls.
* * *
E. No barbed, concertina or similar sharp or pointed wire fence, or electrically charged fence, shall be
permitted except as follows:
(1)Temporary fences on construction sites may be as high as required to protect the property during
the period of construction and may have barbed wire where the barbed wire is not less than eight
feet above the ground.
(2)In the A (agricultural district), barbed wire may be permitted as an internal fence (i.e. not on the
periphery of the property) for use to contain livestock.
(3)In the I (industrial) district, in addition to those fences permitted in required yards, fences and
walls may be permitted in accordance with the height and setback of structures as set forth in
section 24-16. When set back at least twelve feet from the property line, fences may also have up
to three strands of ordinary barbed wire where it is not less than eight feet above the ground.
(4)Any electric or electrically charged fence used to confine the grazing of goats pursuant to Section
24-27.2.
Section 2. If any provision of this Ordinance or the application thereof to any person or
circumstance is held invalid, such invalidity shall not affect other provisions or applications which can be
given effect without the invalid provision or application, and to this end the provisions of this Ordinance are
declared severable.
Section 3. All ordinances or parts of ordinances of the City of Evanston, Wyoming, in conflict with
the provisions of this Ordinance are hereby repealed to the extent of such conflict.
Section 4. This Ordinance shall become effective on passage on third and final reading and
publication as required by Wyoming law.
Sponsored by: Councilor Welling.
PASSED AND APPROVED on Second Reading this 20th day of October 2026.
The motion passed with 6 yes votes: Williams, Schmidt, Lind, Perkes, Sellers, Hegeman.
SALE OF HANDGUN
Council member Perkes moved, Council member Schmidt seconded to authorize the sale of a
handgun to Lieutenant Rhett Groll for the price of $425.00.
The motion passed with 6 yes votes: Williams, Schmidt, Lind, Perkes, Sellers, Hegeman.
RESOLUTION 26-49
Council member Lind introduced Resolution 26-49.
Perkes seconded, to adopt Resolution 26-49.

Council member Lind moved, Council member

A RESOLUTION APPROVING AND AUTHORIZING THE FINAL PLAT FOR THE ALLEGIANCE
ADDITION, A SUBDIVISION WITHIN THE CITY OF EVANSTON, WYOMING AS MORE
PARTICULARLY DESCRIBED HEREIN.
WHEREAS, Wyoming Downs, LLC (the “Subdivider”), has made application to the governing body
of the City of Evanston, Wyoming for approval and authorization of the proposed subdivision entitled the
Allegiance Addition, a subdivision located within the City of Evanston, Wyoming, combining Lots 19, 20 and
22, Block 2, Evanston Industrial Center, Second Addition into Lot 1, Block 1, Allegiance Addition; and
WHEREAS, the City of Evanston finds that said subdivision is a minor subdivision and can be
approved pursuant to Section 22-10 of the Evanston City Code;

Page 8 of 91

NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE CITY OF
EVANSTON, WYOMING, THAT:
Section 1. The final plat of the Allegiance Addition is hereby approved, accepted, and authorized
and described in particularity as follows, to-wit:
“Allegiance Addition” to the City of Evanston, Uinta County, Wyoming, being a re-subdivision
combining Lots 19, 20 and 22, Block 2, Evanston Industrial Center, Second Addition to the City of
Evanston, Uinta County, Wyoming, now known as Lot 1, Block 1, Allegiance Addition, said
“Allegiance Addition” being located in part of the S½SE¼NE¼, NE¼SE¼, and N½SE¼SE¼,
Section 19, T.15N., R.120W., Sixth Principal Meridian, lying entirely within the corporate limits of
the City of Evanston, Uinta County, Wyoming, and being more particularly described as follows:
BEGINNING at a point on the south right-of-way of Wasatch Drive and the Northeast corner of Lot
22, Block 2 Evanston Industrial Center, Second Addition being a found 1.5” aluminum cap with
illegible markings from which the Southeast corner of Lot 20, Block 2 Evanston Industrial Center,
Second Addition bears S00°23'24”W, 1185.00 feet and is the Basis of Bearings for this description;
thence S00°23'24”W, 1185.00 feet along the east line of Evanston Industrial Center, Second
Addition to a point on the north right-of-way line of Interstate 80, being a found T stake flush with
the ground and marked with an aluminum pole; thence S43°42'03”W, 120.20 feet along the north
right-of-way line of Interstate 80 to a found 3” Brass cap in concrete stamped State Highway Dept.
R.O.W. Marker; thence S48°14'22”W, 271.28 feet along the north right-of-way line of Interstate 80
to a found 1.5” aluminum cap stamped LS 482; thence N39°13'23”W, 944.25 feet along the
Southwest line of Lot 19 Block 2, Evanston Industrial Center, Second Addition to a point on the
south right-of-way line of Allegiance Circle, being a found 1.5” aluminum cap stamped LS 6386;
thence N51°09'57”E, 19.86 feet along said south right-of-way line of Allegiance Circle to a set 1.5”
aluminum cap stamped PLS 20798 and a point on a tangent curve to the left; thence continuing
along said tangent curve to the left also being the south right-of-way line of Allegiance Circle, having
an arc length of 286.51 feet, delta of 44°04'12”, radius of 372.50 feet and chord bearing of
N28°44'41”E, 279.50 feet to a set 1.5” aluminum cap stamped PLS 20798; thence S83°11'45”E,
259.11 feet along the south line of Lot 21 Block 2, Evanston Industrial Center, Second Addition to
a 1.5” aluminum cap with illegible markings; thence N00°19'09”E, 462.93 feet along the west line
of said Lot 22 Block 2 Evanston Industrial Center, Second Addition to a point on the south right-ofway line of Wasatch Drive, being a found square iron bar also being a point on a non-tangent curve
to the right; thence continuing along said non-tangent curve to the right also being the south rightof-way line of said Wasatch Drive, having an arc length of 176.53 feet, delta of 4°41'45”, radius of
2153.88 feet, chord bearing of N84°48'43”E, 176.48 feet to a found 1.5” aluminum cap with illegible
markings; thence continuing along said south right-of-way line of Wasatch Drive N87°07'11”E,
305.44 feet to the POINT OF BEGINNING.
Said Allegiance Addition containing 18.51 acres, more or less.
Section 2. The Mayor is hereby authorized to execute, and the City Clerk to attest, the Certificate
on the final plat of the Allegiance Addition on behalf of the City of Evanston. The Mayor and City Clerk are
hereby authorized and directed to enforce the mandates of Chapter 22 of the Code of the City of Evanston
with regard to the filing of the final plat with the County Clerk of Uinta County, Wyoming as by law required.
PASSED, APPROVED AND ADOPTED this 20th day of October 2026.
____________________________________
Kent H. Williams, Mayor
ATTEST:
Diane Harris, City Clerk
The motion passed with 6 yes votes: Williams, Schmidt, Lind, Perkes, Sellers, Hegeman.
RESOLUTION 26-50
Council member Sellers introduced Resolution 26-50. Council member Sellers moved, Council
member Hegeman seconded, to adopt Resolution 26-50.
A RESOLUTION OF THE CITY OF EVANSTON, WYOMING EXPRESSING SUPPORT FOR BLACK
MESA ADVANCED FISSION, LLC’S APPLICATION FOR WYOMING ENERGY DOMINANCE FUNDS
AND AUTHORIZING THE MAYOR TO SIGN A LETTER OF SUPPORT.
WHEREAS, Black Mesa Advanced Fission, LLC (“Black Mesa”), a research, engineering, and
manufacturing company in Uinta County with owners and most employees residing in Evanston, Wyoming,
is developing a novel electrical generator (the “Fission Generator”); and
WHEREAS, Black Mesa is in the process of applying for Wyoming Energy Dominance Funds
administered by the Wyoming Energy Authority; and
WHEREAS, Black Mesa projects that, if awarded, the funds will accelerate development of the
Fission Generator by approximately two years, provide an additional 20 direct permanent durable goods
manufacturing jobs during the development phase, create 148 indirect jobs in the community, facilitate the

Page 9 of 91

expansion of existing facilities in the Uinta County Industrial Park, equip expanded facilities with additional
manufacturing machinery, and support local businesses; and
WHEREAS, Black Mesa projects that, at the conclusion of Black Mesa Advanced Fission’s
development of the Fission Generator, production will provide over 200 permanent durable goods
manufacturing jobs, create approximately 1,458 indirect jobs, and generate $1.4 billion in economic impact
across Wyoming; and
WHEREAS, Black Mesa anticipates that the Fission Generator will provide public benefit in the
form of reliable long-term logistics-free emergency/backup generation at hospitals, National Guard
armories, and state and local first responder facilities; improved effectiveness of wildfire suppression
operations, primary power for temporary workforce housing, power generation augmentation to meet
growing community or local industrial power demand, mine reclamation operations, and avoidance of
catastrophic consequences of grid brownouts and weather- or natural-disaster-related land logistics
disruptions; and
WHEREAS, Black Mesa anticipates that the Fission Generator will provide commercial benefit in
the form of cost reduction and safety enhancement of mining operations, cost-effective primary power
generation for petroleum exploration and production, data center backup power, and auxiliary, independent
safety power for larger nuclear energy facilities; and
WHEREAS, the Governing Body finds that encouraging the retention and expansion of
manufacturing employers within the City and Uinta County serves a public purpose and promotes the
general welfare of the City’s residents;
NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE CITY OF
EVANSTON, WYOMING AS FOLLOWS:
Section 1. Black Mesa Advanced Fission, LLC’s rapid development of the Fission Generator is
expected to create additional employment opportunities and tax revenue for the City of Evanston, Wyoming,
benefitting local economic development by creating R&D and production manufacturing jobs, and is
therefore encouraged and supported by the Governing Body.
Section 2. Accelerated development of the Fission Generator is anticipated to provide significant
public benefits as well as commercial and industrial safety and cost enhancements to Wyoming residents
and businesses, and is supported by the Governing Body.
Section 3. The Mayor is hereby authorized to sign and send to the Wyoming Energy Authority a
letter of support for Black Mesa Advanced Fission, LLC’s application, substantially in the form attached
hereto.
PASSED, APPROVED AND ADOPTED this 20th day of October 2026.
____________________________________
Kent H. Williams, Mayor
ATTEST:
Diane Harris, City Clerk
The motion passed with 6 yes votes: Williams, Schmidt, Lind, Perkes, Sellers, Hegeman.
Public Participation
Comments were made about the Soroptimist Chili Bingo Night on Wednesday, October 28th, at 5:30 p.m.
Adjournment
Council member Lind moved, Council member Sellers seconded, to adjourn the meeting at 6:17
p.m.
The motion passed with 6 yes votes: Williams, Schmidt, Lind, Perkes, Sellers, Hegeman.

Kent H. Williams, Mayor
Diane Harris, City Clerk

Page 10 of 91

CITY OF EVANSTON
COMBINED CASH INVESTMENT
AUGUST 31, 2026
COMBINED CASH ACCOUNTS
01-1002100

XPRESS DEPOSIT BANK ACCOUNT

01-1002101

PATHPOINT DEPOSIT ACCOUNT

101,078.23
82,998.58

01-1003000

TANAGER BANK CHECKING INV ACCT

273,630.96

01-1004000

1ST BANK GOLF CREDIT CARD ACCT

36,922.98

01-1007000

FIRST CITIZEN AP CHECKING ACCT

747,406.06

01-1008000

TANAGER BANK DEP CHECKING ACCT

227,302.26

01-1010000

1ST BANK PAYROLL CHECKING ACCT

27,829.21

01-1012000

1ST BANK POLICE ATM ACCOUNT

01-1014000

STATE BANK

01-1018000

RETURNED CHECKS - CLEARING

01-1018500

ACCOUNTS REC CASH CLEARING

01-1020000

PETTY CASH

01-1175000

UTILITY BILL CASH CLEARING

01-1176000

COURT CASH CLEARING

422.71
784,598.14
8,260.00
(

52,927.91)
900.00
.52

(

TOTAL COMBINED CASH

3,848.72)
2,234,573.02

01-1199700

RESTRICTED CEMETERY FUNDS PC

(

100,000.00)

01-1199900

ALLOCATION TO OTHER FUNDS

(

2,134,573.02)

TOTAL UNALLOCATED CASH

.00

CASH ALLOCATION RECONCILIATION
10 ALLOCATION TO GENERAL FUND

3,202,074.90

50 ALLOCATION TO WATER FUND

485,149.97

51 ALLOCATION TO WASTE WATER FUND

(

52 ALLOCATION TO ENVIRONMENTAL SERV/SANI FUND

654,541.80)
184,505.57

60 ALLOCATION TO MV/SHOP/INTERNAL SERVICES

(

4,110.58)

62 ALLOCATION TO GOLF FUND

(

488,506.89)

70 ALLOCATION TO CEMETERY FUND

24,838.44

71 ALLOCATION TO LODGING TAX FUND

742,837.85

74 ALLOCATION TO ECONOMIC REINVESTMENT FUND

(

1,357,674.44)

(

2,134,573.02)

TOTAL ALLOCATIONS TO OTHER FUNDS

2,134,573.02

ALLOCATION FROM COMBINED CASH FUND - 01-1199900

ZERO PROOF IF ALLOCATIONS BALANCE

FOR ADMINISTRATION USE ONLY

.00

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:47PM

PAGE: 1

Page 11 of 91

CITY OF EVANSTON
BALANCE SHEET
AUGUST 31, 2026
GENERAL FUND
ASSETS
10-1008000

POOLED CASH

3,202,074.90

10-1120000

EDWARD JONES INVESTMENT

10,498,154.14

10-1120500

EDWARD JONES CMV

10-1122000

EDWARD JONES MM/GNMA

10-1130000

WYOSTAR

9,981,109.73

10-1135000

MORETON ASSET MGT INVESTMENT

6,173,686.91

10-1150000

WYO GOVT INVESTMENT FUND-WGIF

10-1161000

WYOMING CLASS INV GEN FUND

2,449,285.72

10-1310000

ACCRUED INTEREST MORETON

50,631.64

10-1320000

ACCOUNTS RECEIVABLE

3,859.72

10-1322000

GENERAL FUND ACCOUNTS REC

36,253.93

(

165,215.78)
93,588.59

549,904.01

TOTAL ASSETS

32,873,333.51

LIABILITIES AND EQUITY

LIABILITIES
10-2010000

ACCOUNTS PAYABLE

375,588.72

10-2020000

COURT APPEARANCE BONDS

23,550.00

10-2040000

WYOMING VICTIM COMPENSATION PA

4,760.00

10-2050000

CUT PERMITS PAYABLE

11,700.00

10-2052000

RETAINAGE PAYABLE - CONTRACTOR

112,013.21

10-2053000

RESTITUTION PAYABLE

10-2071000

UNCLAIMED PROPERTY-DUE STATE

10-2122000

WYOMING WORKERS COMP PAYABLE

10-2131000

P/R - HEALTH INSURANCE PAYABLE

(

197,290.81)

10-2131050

FSA/HRA

(

23,327.48)

10-2131500

P/R - BENEFICIAL LIFE INS PAYA

(

390.07)

10-2132200

WASHINGTON NTNL INS-VOLUNTAR

10-2132900

P/R - WRS PAYABLE

(

285.40)

10-2133000

P/R - PARKS & RECREATION PAYAB

(

10-2414000

DEF REV-ROUNDUP RECYCLING CTR

10-2450000

DEFERRED REVENUE - CASH IN LIE

58,669.13

10-2461000

DEF GRANT REV - OPIOID FUNDS

314,884.73

6,518.15
88.55
8.32

.27
.55)
2,530.02

TOTAL LIABILITIES

689,016.79

FUND EQUITY
10-2889001

BLDG DESIGNATED CITY HALL

938,312.59

10-2889002

BLDG DESIGNATED POLICE/FIRE

1,461,940.59

10-2889003

BLDG DESIGNATED-PUBLIC WORKS

1,000,000.00

10-2889004

BLDG DESIGNATED-REC CENTER

1,609,665.50

UNAPPROPRIATED FUND BALANCE:
10-2900000

FUND BALANCE - BEGINNING OF YE
REVENUE OVER EXPENDITURES - YTD
BALANCE - CURRENT DATE

27,031,384.26
143,013.78
27,174,398.04

TOTAL FUND EQUITY

32,184,316.72

TOTAL LIABILITIES AND EQUITY

32,873,333.51

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:47PM

PAGE: 2

Page 12 of 91

CITY OF EVANSTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

GENERAL PROPERTY TAXES
10-311-1000

PROPERTY TAX CURRENT

9,790.59)

700,000.00

709,790.59

10-311-2000

PROPERTY TAX DELINQUENT

13,292.25

13,376.70

25,000.00

11,623.30

53.5

10-311-3000

PROPERTY TAX SUPP/ABATE

11.52

.00

11.52)

10-311-4000

PROPERTY TAX VETERANS

.00

2,000.00

2,988.72

3,597.63

727,000.00

723,402.37

TOTAL GENERAL PROPERTY TAXES

(

10,315.05)

(

1.4)

LOCAL SALES & USE TAX
10-312-1000

LOCAL- 1% SALES TAX GP-IN

107,201.34

194,693.16

1,025,000.00

830,306.84

19.0

10-312-3000

LOCAL- 1% USE TAX IN STATE

32,324.00

66,945.20

295,000.00

228,054.80

22.7

10-312-3500

LOCAL- 1% SALES TAX -OUT

165,814.74

306,536.18

1,400,000.00

1,093,463.82

21.9

10-312-3600

LOCAL- 1% USE TAX - OUT

4,541.34

9,137.25

60,000.00

50,862.75

15.2

10-312-4000

LODGING TAX

1,778.64

2,810.84

12,500.00

9,689.16

22.5

311,660.06

580,122.63

2,792,500.00

2,212,377.37

20.8

TOTAL LOCAL SALES & USE TAX

STATE & COUNTY SHARED REVENUE
10-313-1000

STATE-SALES TAX-IN

318,670.77

586,202.13

3,000,000.00

2,413,797.87

19.5

10-313-2000

STATE-USE TAX-IN

43,697.89

90,634.17

450,000.00

359,365.83

20.1

10-313-8000

MOTOR VEHICLE TAX

.00

300,000.00

10-313-9000

GASOLINE TAX

52,580.20

92,049.74

500,000.00

407,950.26

18.4

10-313-9500

CAR COMPANY TAX

.00

475.00

414,948.86

768,886.04

4,250,475.00

3,481,588.96

18.1

TOTAL STATE & COUNTY SHARED RE

OTHER TAXES/ROYALTIES
10-314-0000

TOBACCO TAX

4,183.31

8,088.44

45,000.00

36,911.56

18.0

10-314-2000

IMPACT ASSISTANCE FUNDS

65,423.06

130,846.12

785,076.00

654,229.88

16.7

10-314-3000

SEVERANCE TAX

.00

400,000.00

10-314-4000

FEDERAL MINERAL ROYALTIES

.00

550,000.00

10-314-5000

STATE ADDITIONAL FUNDING

.00

1,776,729.00

10-314-7000

LOTTERY DISTRIBUTION

.00

164,671.51

700,000.00

535,328.49

23.5

10-314-8000

PARI-MUTUEL DISTRIBUTION

.00

681,245.64

500,000.00

181,245.64)

136.3

10-314-9000

SKILL BASED GAMES DISTRIBTION

.00

14,036.52

30,000.00

15,963.48

46.8

69,606.37

998,888.23

4,786,805.00

3,787,916.77

20.9

28.7

TOTAL OTHER TAXES/ROYALTIES

(

FRANCHISE TAXES
10-315-1000

ROCKY MTN POWER

.00

28,733.43

100,000.00

71,266.57

10-315-2000

CENTURY LINK/LUMEN - TELECOM

.00

5,000.00

10-315-3000

ENBRIDGE GAS

.00

15,362.91

50,000.00

34,637.09

30.7

10-315-4000

MISC FRANCHISE FEES

15.75

147.08

600.00

452.92

24.5

10-315-4100

ALLWEST - TELECOM & CABLE

746.07

2,500.00

1,753.93

29.8

TOTAL FRANCHISE TAXES

761.82

44,989.49

158,100.00

113,110.51

28.5

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:47PM

PAGE: 3

Page 13 of 91

CITY OF EVANSTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

BUSINESS LICENSES & PERMITS
10-321-1000

OCCUPATIONAL

10-321-1050

FIREWORKS

740.00

2,900.00

50,000.00

47,100.00

.00

300.00

10-321-2000

5.8
.0

LIQUOR

150.00

12,725.00

40,000.00

27,275.00

31.8

TOTAL BUSINESS LICENSES & PERMI

890.00

15,625.00

90,300.00

74,675.00

17.3

NON-BUSINESS LIC & PERMITS
10-322-1000

ANIMAL TAGS

15.00

120.00

1,275.00

1,155.00

9.4

10-322-3000

BUILDING PERMITS

24,096.35

45,059.47

75,000.00

29,940.53

60.1

TOTAL NON-BUSINESS LIC & PERMIT

24,111.35

45,179.47

76,275.00

31,095.53

59.2

1,925.85

6,038.35

3,000.00

3,038.35)

201.3

360.00

1,950.00

3,000.00

1,050.00

65.0

.00

100.00

.00

25.00

100.00

GENERAL GOVERNMENT
10-331-1000

VARIANCE - CONDITION PERMITS

10-331-2000

ZONING/ORDINANCE/MAPS

10-331-3000

LIQUOR LICENSE AD FEE

10-331-4000

FILING FEES

25.00

10-331-5000

EASEMENTS

.00

250.00

10-331-6000

RETURN CHECK CHARGE

.00

35.00

.00

10-331-7100

GARDEN PLOTS

.00

20.00

10-331-7300

ASPHALT MILLINGS

5,137.50

10-331-8700

UTILITY REIMB - EBLN HARRISON

52.34

10-331-8710

UTILITY REIMB - FIRE DEPT REIM

10-331-9000

MISCELLANEOUS

10-331-9100

RESTITUTION RECEIVED
TOTAL GENERAL GOVERNMENT

(
(

(

100.00)

75.00

25.0

250.00

35.00)

600.00

580.00

3.3

5,992.50

20,000.00

14,007.50

30.0

52.34

600.00

547.66

8.7

734.38

6,500.00

5,765.62

11.3

7,139.10

7,814.19

5,000.00

2,814.19)

156.3

.00

2,000.00

15,374.17

22,761.76

41,050.00

18,288.24

55.5

(

PUBLIC SAFETY
10-333-2000

DOG IMPOUND FEES

125.00

300.00

2,500.00

2,200.00

12.0

10-333-2500

ANIMAL CREMATORY FEES

90.00

345.00

2,500.00

2,155.00

13.8

10-333-2600

ANIMAL SHOTS

.00

100.00

10-333-3000

INSPECTION FEES

1,590.00

3,360.00

15,000.00

11,640.00

22.4

10-333-3500

POLICE REPORT REVENUE

226.19

439.19

2,500.00

2,060.81

17.6

10-333-3600

POLICE FUEL REIMBURSEMENT

71.04

142.08

1,000.00

857.92

14.2

2,102.23

4,586.27

23,600.00

19,013.73

19.4

TOTAL PUBLIC SAFETY

FINES
10-341-1000

DOCKET FEES

11,449.00

20,729.90

130,000.00

109,270.10

16.0

10-341-3000

FORFEITS

1,650.00

2,050.00

6,000.00

3,950.00

34.2

TOTAL FINES

13,099.00

22,779.90

136,000.00

113,220.10

16.8

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:47PM

PAGE: 4

Page 14 of 91

CITY OF EVANSTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

LEASES
10-355-1000

LEASE PAYMENTS

.00

1,101.00

10-355-3100

URBAN R RENTS

3,250.00

8,120.00

80,000.00

71,880.00

10.2

10-355-4000

CHAMBER OF COMMERCE SIGN

100.00

1,200.00

1,100.00

8.3

10-355-6000

UNION TELEPHONE-ASPEN GROVE

1,250.00

12,500.00

11,250.00

10.0

10-355-7000

UNION TELEPHONE-ROUNDHOUSE

1,250.00

12,500.00

11,250.00

10.0

TOTAL LEASES

5,850.00

10,720.00

107,301.00

96,581.00

10.0

32.7

INTEREST EARNINGS
10-356-1000

INVESTMENTS - INTEREST

33,982.12

130,582.71

400,000.00

269,417.29

10-356-2000

BANKS - INTEREST

4,165.61

5,165.47

150,000.00

144,834.53

3.4

10-356-2500

PROPERTY TAX - INTEREST

1,095.13

1,687.84

5,000.00

3,312.16

33.8

TOTAL INTEREST EARNINGS

39,242.86

137,436.02

555,000.00

417,563.98

24.8

58,455.65)

.00

35,934.04

.00

22,521.61)

FAIR MARKET VALUE ADJUSTMENTS
10-357-1000

ED JONES FAIR MARKET VALUE ADJ

10-357-2000

MORETON FAIR MARKET VALUE ADJ

(

27,373.93

2,230.82)

TOTAL FAIR MARKET VALUE ADJUST

25,143.11

(

58,455.65

35,934.04)

.00

22,521.61

(

GRANT REVENUE - GENERAL FUND
10-361-0024

DESTINATION DEV GRANT

.00

110,000.00

10-361-0047

HOMELAND SECURITY

.00

27,000.00

10-361-0054

TOBACCO GRANT

.00

5,950.00

10-361-0055

ALCOHOL COMPLIANCE

.00

5,950.00

10-361-0056

BULLET PROOF VESTS

.00

6,500.00

10-361-0060

SELECTIVE TRAFFIC-HWY SAFETY

.00

3,062.98

6,867.38

3,804.40

44.6

10-361-0172

CITY MASTER PLAN GRANT - WYDOT

11,499.93

22,509.12

11,009.19

51.1

10-361-0174

CITY MASTER PLAN GRANT WBC

.00

100,000.00

10-361-0260

SAFE RTE TO SCHOOL-TAP-ASPEN

.00

60,000.00

10-361-3322

SRO-U C SCHOOL DIST #1

.00

50,000.00

10-361-3323

DCI-HIDTA

7,529.99

90,571.61

83,041.62

8.3

10-361-3331

VAWA STOP GRANT(LE) CFDA16.588

1,526.24

4,294.53

16,145.00

11,850.47

26.6

10-361-3341

VOCA ASSISTANCE GR CFDA 16.575

1,492.00

4,581.86

20,900.00

16,318.14

21.9

10-361-3342

VICTIMS WITNESS STATE

1,292.54

3,956.08

17,758.00

13,801.92

22.3

10-361-3343

VW STATE SURCHARGE FUNDS

1,109.85

1,874.41

4,907.00

3,032.59

38.2

10-361-3344

NATIONAL OPIOID SETTLEMENT

.00

52,089.65

25,000.00

27,089.65)

208.4

TOTAL GRANT REVENUE - GENERAL

24,450.55

88,889.43

570,058.11

481,168.68

15.6

TOTAL FUND REVENUE

950,229.10

2,721,940.26

14,314,464.11

11,592,523.85

19.0

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

(

10/29/2026

03:47PM

PAGE: 5

Page 15 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CITY COUNCIL-ADMINISTRATION
10-411-1102

COUNCIL & MAYOR

3,323.04

6,646.08

44,000.00

37,353.92

15.1

10-411-1402

DEFERRED COMPENSATION

446.64

893.28

8,050.00

7,156.72

11.1

10-411-1404

SOCIAL SECURITY

220.34

474.75

3,310.00

2,835.25

14.3

10-411-1405

WORKER'S COMPENSATION

45.24

90.48

855.00

764.52

10.6

10-411-1407

HEALTH & MEDICAL INSURANCE

9,978.86

184,000.00

174,021.14

5.4

10-411-1408

LIFE INSURANCE

53.90

800.00

746.10

6.7

10-411-2402

TELEPHONE - LOCAL

11.52

23.04

250.00

226.96

9.2

10-411-2403

TELEPHONE - TOLL

.75

1.49

25.00

23.51

6.0

10-411-2409

POSTAL

.00

100.00

10-411-2501

DUES/MEMBERSHIPS

.00

18,000.00

10-411-2502

CONFERENCE REGISTRATION

.00

2,500.00

10-411-2508

PROPERTY TAX EXPENSE

.00

10,000.00

10-411-2601

ADVERTISING - LOCAL

1,127.42

12,500.00

11,372.58

9.0

10-411-2604

PROMOTIONAL

.00

5,000.00

10-411-2909

PER DIEM

.00

5,000.00

10-411-3101

COMMERCIAL PRINTING

.00

250.00

10-411-3104

COPY CHARGES

.00

500.00

10-411-3106

GENERAL OFFICE SUPPLIES

.00

31.54

350.00

318.46

9.0

10-411-3201

FUEL - GASOLINE

.00

500.00

10-411-3303

ANNUAL WINTER

.00

10,000.00

10-411-3304

FOOD/FOOD SERVICE SUPPLIES

.00

1,750.00

10-411-3504

BOOKS

1,739.85

3,250.00

1,510.15

53.5

10-411-5603

AWARDS

.00

1,000.00

10-411-5719

EDUCATION/RECREATION

.00

5,000.00

10-411-8101

LIABILITY INSURANCE

.00

5,500.00

10-411-8102

PROPERTY & CAS INSURANCE

.00

8,000.00

16,947.56

21,060.69

330,490.00

309,429.31

6.4

TOTAL CITY COUNCIL-ADMINISTRATI

EMERGENCY RESERVE
10-412-1407

RETIREE HEALTH INSURANCE

.00

5,000.00

10-412-5908

A.D.A. SERVICES

.00

15,000.00

10-412-8301

EMERGENCY RESERVE

.00

15,000.00

10-412-8501

CONTINGENCY

.00

15,000.00

TOTAL EMERGENCY RESERVE

.00

50,000.00

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:47PM

PAGE: 6

Page 16 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

JUDICIAL - ADMINISTRATION
10-421-1101

PERMANENT POSITIONS

10-421-1203

MISCELLANEOUS PAYROLL

5,428.23

10,856.45

98,000.00

87,143.55

.00

1,000.00

10-421-1403

WY RETIREMENT SYS

10-421-1404
10-421-1405
10-421-1407

HEALTH & MEDICAL INSURANCE

10-421-1408

1,037.88

2,075.76

15,000.00

12,924.24

13.8

SOCIAL SECURITY

382.52

781.40

6,000.00

5,218.60

13.0

WORKER'S COMPENSATION

10.32

20.64

165.00

144.36

12.5

2,555.70

32,000.00

29,444.30

8.0

LIFE INSURANCE

11.00

132.00

121.00

8.3

10-421-2402

TELEPHONE - LOCAL

23.39

46.78

400.00

353.22

11.7

10-421-2403

TELEPHONE - TOLL

1.64

3.25

50.00

46.75

6.5

10-421-2409

POSTAL

.00

750.00

10-421-2501

DUES/MEMBERSHIPS

.00

375.00

10-421-2502

CONFERENCE REGISTRATION

.00

250.00

10-421-2504

NOTARY COMM/MUNCIPAL BONDS

.00

150.00

10-421-2909

PER DIEM

.00

750.00

10-421-3101

COMMERCIAL PRINTING

76.00

650.00

574.00

11.7

10-421-3104

COPY CHARGES

46.37

90.34

550.00

459.66

16.4

10-421-3106

GENERAL OFFICE SUPPLIES

14.24

154.82

1,200.00

1,045.18

12.9

10-421-3301

COFFEE/TEA/CREAMER/ETC

.00

150.00

10-421-3304

FOOD/FOOD SERVICE SUPPLIES

.00

150.00

10-421-3504

BOOKS

.00

400.00

10-421-3507

EDUCATIONAL/INSTRUCTIONAL

.00

250.00

10-421-3601

CLOTHING & UNIFORM

.00

500.00

10-421-4101

EQUIPMENT/TYPEWRITER/CALCULAT

.00

500.00

10-421-4104

OFFICE FURNITURE - DESKS

115.99

500.00

384.01

23.2

10-421-5603

AWARDS

.00

100.00

10-421-5701

LEGAL

8,000.00

75,000.00

67,000.00

10.7

10-421-5720

OTHER

.00

150.00

10-421-5904

JURY FEES

.00

50.00

1,500.00

1,450.00

3.3

10-421-8101

LIABILITY INSURANCE

.00

1,200.00

17,703.28

24,838.13

237,822.00

212,983.87

10.4

TOTAL JUDICIAL - ADMINISTRATION

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

11.1

10/29/2026

03:47PM

PAGE: 7

Page 17 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

EXECUTIVE - ADMINISTRATION
10-431-1102

COUNCIL & MAYOR

2,307.70

4,615.40

30,000.10

25,384.70

15.4

10-431-1403

WY RETIREMENT SYS

441.24

882.48

6,000.00

5,117.52

14.7

10-431-1404

SOCIAL SECURITY

159.12

326.95

2,300.00

1,973.05

14.2

10-431-1405

WORKER'S COMPENSATION

31.38

62.76

600.00

537.24

10.5

10-431-1407

HEALTH & MEDICAL INSURANCE

2,552.75

42,565.00

40,012.25

6.0

10-431-1408

LIFE INSURANCE

11.00

150.00

139.00

7.3

10-431-2201

MOTOR VEHICLES

6.24

2,500.00

2,493.76

10-431-2401

TELEPHONE - ITC

.00

1,000.00

10-431-2402

TELEPHONE - LOCAL

57.61

115.22

1,000.00

884.78

11.5

10-431-2403

TELEPHONE - TOLL

4.19

8.32

50.00

41.68

16.6

10-431-2409

POSTAL

.00

200.00

10-431-2502

CONFERENCE REGISTRATION

.00

1,500.00

10-431-2601

ADVERTISING - LOCAL

.00

750.00

10-431-2604

PROMOTIONAL

.00

25,000.00

10-431-2909

PER DIEM

.00

1,500.00

10-431-3101

COMMERCIAL PRINTING

.00

1,000.00

10-431-3104

COPY CHARGES

.00

300.00

10-431-3106

GENERAL OFFICE SUPPLIES

.00

250.00

10-431-3204

LUBRICANTS & OILS

.00

150.00

10-431-3206

TIRES, TUBES

.00

750.00

10-431-3303

ANNUAL WINTER

.00

15,000.00

10-431-3504

BOOKS

378.61

650.00

271.39

58.3

10-431-5603

AWARDS

.00

5,000.00

10-431-5710

ENGINEERING

.00

12,500.00

10-431-8101

LIABILITY INSURANCE

.00

600.00

5,949.84

8,959.73

151,315.10

142,355.37

5.9

10,063.64

20,127.28

131,000.00

110,872.72

15.4

.00

1,000.00

1,924.16

3,848.32

26,000.00

22,151.68

14.8

TOTAL EXECUTIVE - ADMINISTRATIO

ATTORNEY
10-432-1101

PERMANENT POSITIONS

10-432-1203

MISCELLANEOUS PAYROLL

10-432-1403

WY RETIREMENT SYS

10-432-1404

SOCIAL SECURITY

769.86

1,539.72

10,000.00

8,460.28

15.4

10-432-1405

WORKER'S COMPENSATION

136.86

273.72

1,800.00

1,526.28

15.2

10-432-1407

HEALTH & MEDICAL INSURANCE

.00

26,550.00

10-432-1408

LIFE INSURANCE

7.15

90.00

82.85

7.9

10-432-2409

POSTAL

.00

50.00

10-432-2501

DUES/MEMBERSHIPS

.00

500.00

10-432-2502

CONFERENCE REGISTRATION

.00

3,000.00

10-432-2909

PER DIEM

.00

400.00

10-432-3104

COPY CHARGES

.00

50.00

10-432-3106

GENERAL OFFICE SUPPLIES

.00

50.00

10-432-3504

BOOKS

.00

1,500.00

10-432-5404

OTHER

185.99

250.00

64.01

74.4

10-432-5701

LEGAL

.00

20,000.00

10-432-5801

LEGAL (OTHER)

.00

5,000.00

10-432-8101

INSURANCE

.00

1,000.00

13,087.66

25,982.18

228,240.00

202,257.82

11.4

TOTAL ATTORNEY

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:47PM

PAGE: 8

Page 18 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

MAYOR'S CONTINGENCY
10-433-8501

CONTINGENCY

.00

10,000.00

TOTAL MAYOR'S CONTINGENCY

.00

10,000.00

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:47PM

PAGE: 9

Page 19 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

ENGINEERING/PLANNING
10-434-1101

PERMANENT POSITIONS

10-434-1203

MISCELLANEOUS PAYROLL

17,583.68

35,167.35

234,000.00

198,832.65

.00

2,900.00

10-434-1403

WY RETIREMENT SYS

3,362.00

6,724.00

45,000.00

38,276.00

14.9

10-434-1404

SOCIAL SECURITY

1,296.74

2,617.69

14,000.00

11,382.31

18.7

10-434-1405

WORKER'S COMPENSATION

239.14

478.28

2,500.00

2,021.72

19.1

10-434-1407

HEALTH & MEDICAL INSURANCE

6,313.60

95,000.00

88,686.40

6.7

10-434-1408

LIFE INSURANCE

31.90

385.00

353.10

8.3

10-434-2201

MOTOR VEHICLES

6.24

1,200.00

1,193.76

10-434-2301

ELECTRICAL POWER

.00

124.30

2,000.00

1,875.70

6.2

10-434-2302

FUEL - NATURAL GAS

10.50

39.95

2,300.00

2,260.05

1.7

10-434-2303

WATER

13.14

26.28

250.00

223.72

10.5

10-434-2304

SEWER/SANITATION

14.03

28.06

250.00

221.94

11.2

10-434-2402

TELEPHONE - LOCAL

80.99

161.98

1,400.00

1,238.02

11.6

10-434-2403

TELEPHONE - TOLL

6.25

12.41

125.00

112.59

9.9

10-434-2409

POSTAL

11.02

33.06

400.00

366.94

8.3

10-434-2501

DUES/MEMBERSHIPS

.00

1,750.00

10-434-2502

CONFERENCE REGISTRATION

.00

84.00

3,000.00

2,916.00

2.8

10-434-2503

AUTO LICENSES & REGISTRATION

.00

75.00

10-434-2505

RECORDING/PERMIT FEES

.00

250.00

10-434-2506

PROFESSIONAL/ACCREDITATION

.00

2,000.00

10-434-2601

ADVERTISING - LOCAL

47.71

800.00

752.29

6.0

10-434-2604

PROMOTIONAL

.00

1,500.00

10-434-2701

COMPUTER/DATA PROCESSING

.00

400.00

10-434-2704

LICENSING/OTHER SOFTWARE

200.00

9,450.00

12,000.00

2,550.00

78.8

10-434-2813

COMMUNITY GARDEN

.00

1,500.00

10-434-2909

PER DIEM

.00

182.56

2,500.00

2,317.44

7.3

10-434-3101

COMMERCIAL PRINTING

.00

200.00

10-434-3104

COPY CHARGES

.00

1,500.00

10-434-3106

GENERAL OFFICE SUPPLIES

52.94

84.48

1,500.00

1,415.52

5.6

10-434-3201

FUEL - GASOLINE

244.38

399.83

2,250.00

1,850.17

17.8

10-434-3204

LUBRICANTS & OILS

.00

150.00

10-434-3206

TIRES, TUBES

.00

1,500.00

10-434-3208

MISCELLANEOUS SUPPLIES

.00

250.00

10-434-3304

OTHER

.00

1,000.00

10-434-3502

NEWSPAPERS

180.00

150.00

30.00)

120.0

10-434-3504

BOOKS

.00

1,000.00

10-434-3507

EDUCATIONAL/INSTRUCTIONAL

.00

500.00

10-434-3602

FOOTWARE

.00

400.00

10-434-4101

EQUIPMENT/TYPEWRITER/CALCULAT

.00

200.00

10-434-4104

OFFICE FURNITURE - DESKS

.00

1,000.00

10-434-4201

HARDWARE - TERMINALS DEVICE

.00

400.00

10-434-4603

ENGINEERING EQUIPMENT

.00

15,000.00

10-434-5601

PLAQUES

.00

300.00

10-434-5805

DEMOLITION SERVICES

.00

5,000.00

10-434-5812

ENGINEERING/ARCHITECHTURE

.00

7,500.00

10-434-8101

LIAB ILITY INSURANCE

.00

3,500.00

29,694.26

62,193.68

470,785.00

408,591.32

13.2

TOTAL ENGINEERING/PLANNING

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

(

15.0

10/29/2026

03:47PM

PAGE: 10

Page 20 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

URBAN RENEWAL
10-435-2409

POSTAL

.00

450.00

10-435-2501

DUES/MEMBERSHIPS

.00

500.00

10-435-2502

CONFERENCE REGISTRATION

.00

2,500.00

10-435-2601

ADVERTISING - LOCAL

.00

1,500.00

10-435-2702

PROGRAMMING/SYSTEM DEVELOPM

.00

2,000.00

10-435-2803

PUBLIC DECORATIONS

.00

6,000.00

10-435-2909

PER DIEM

.00

1,500.00

10-435-3101

COMMERCIAL PRINTING

.00

750.00

10-435-3104

COPY CHARGES

.00

250.00

10-435-3106

GENERAL OFFICE SUPPLIES

.00

250.00

10-435-3301

COFFEE/TEA/CREAMER/ETC

.00

100.00

10-435-3818

STREET SIGNS

.00

1,000.00

10-435-5514

URBAN RENEWAL GRANTS

.00

1,000.00

10-435-5516

ECONOMIC DEVELOPMENT

.00

2,000.00

10-435-5524

HISTORICAL PRESERVATION

3,250.00

15,000.00

11,750.00

21.7

10-435-5603

AWARDS

.00

200.00

10-435-5813

DOWNTOWN ENHANCEMENT

5,217.63

5,303.57

35,000.00

29,696.43

15.2

TOTAL URBAN RENEWAL

8,467.63

8,553.57

70,000.00

61,446.43

12.2

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:47PM

PAGE: 11

Page 21 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

TREASURY
10-441-1101

PERMANENT POSITIONS

10-441-1203

MISCELLANEOUS PAYROLL

20,549.68

41,099.34

270,000.00

228,900.66

.00

3,500.00

10-441-1403

WY RETIREMENT SYS

3,929.10

7,858.19

51,500.00

43,641.81

15.3

10-441-1404

SOCIAL SECURITY

1,480.76

3,007.16

19,500.00

16,492.84

15.4

10-441-1405

WORKER'S COMPENSATION

148.40

296.80

2,500.00

2,203.20

11.9

10-441-1407

HEALTH & MEDICAL INSURANCE

7,785.12

95,500.00

87,714.88

8.2

10-441-1408

LIFE INSURANCE

38.50

465.00

426.50

8.3

10-441-2402

TELEPHONE - LOCAL

37.46

74.92

700.00

625.08

10.7

10-441-2403

TELEPHONE - TOLL

2.69

5.34

100.00

94.66

5.3

10-441-2409

POSTAL

.00

1,800.00

10-441-2501

DUES/MEMBERSHIPS

.00

75.00

1,000.00

925.00

7.5

10-441-2502

CONFERENCE REGISTRATION

.00

2,500.00

10-441-2504

NOTARY COMM/MUNICIPAL BONDS

.00

250.00

10-441-2505

RECORDING/PERMIT FEES

.00

100.00

10-441-2601

ADVERTISING - LOCAL

512.40

659.19

250.00

409.19)

263.7

10-441-2804

FINANCE CHARGES

114.20

175.30

2,000.00

1,824.70

8.8

10-441-2805

CASH OVER/SHORT

.00

100.00

10-441-2807

BAD DEBT/UNCOLLECTABLE PAYMEN

.00

250.00

10-441-2909

PER DIEM

.00

1,500.00

10-441-3000

MISCELLANEOUS

.00

500.00

10-441-3101

COMMERCIAL PRINTING

.00

2,500.00

10-441-3104

COPY CHARGES

.00

5,000.00

10-441-3106

GENERAL OFFICE SUPPLIES

33.95

58.42

5,000.00

4,941.58

1.2

10-441-3201

FUEL - GASOLINE

.00

150.00

10-441-3301

COFFEE/TEA/CREAMER/ETC

.00

750.00

10-441-3304

FOOD/FOOD SERVICE SUPPLIES

33.32

48.53

750.00

701.47

6.5

10-441-3502

NEWSPAPERS

.00

150.00

10-441-4101

EQUIPMENT/TYPEWRITER/CALCULAT

.00

250.00

10-441-4104

OFFICE FURNITURE - DESKS

275.60

1,000.00

724.40

27.6

10-441-5603

AWARDS

.00

250.00

10-441-5706

AUDITING

.00

80,000.00

10-441-5804

ACCOUNTING-TRAINING

.00

5,000.00

10-441-5910

SHREDDING SERVICE

.00

138.89

1,750.00

1,611.11

7.9

10-441-8101

LIABILITY INSURANCE

.00

3,000.00

34,941.18

61,596.30

559,565.00

497,968.70

11.0

TOTAL TREASURY

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

(

15.2

10/29/2026

03:47PM

PAGE: 12

Page 22 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

11.4

CLERK
10-442-1101

PERMANENT POSITIONS

10-442-1203

MISCELLANEOUS PAYROLL

7,669.96

15,339.92

134,500.00

119,160.08

.00

1,000.00

10-442-1403

WY RETIREMENT SYS

1,466.50

2,933.00

18,500.00

15,567.00

15.9

10-442-1404
10-442-1405

SOCIAL SECURITY

554.04

1,124.44

7,500.00

6,375.56

15.0

WORKER'S COMPENSATION

104.32

208.64

2,000.00

1,791.36

10-442-1407

HEALTH & MEDICAL INSURANCE

10.4

2,555.70

32,000.00

29,444.30

10-442-1408

LIFE INSURANCE

8.0

7.15

150.00

142.85

10-442-2301

4.8

ELECTRICAL POWER

1,778.42

3,673.52

20,000.00

16,326.48

18.4

10-442-2302

FUEL - NATURAL GAS

577.17

1,395.88

20,000.00

18,604.12

7.0

10-442-2303

WATER

244.70

471.00

2,000.00

1,529.00

23.6

10-442-2304

SEWER/SANITATION

250.38

485.96

2,200.00

1,714.04

22.1

10-442-2402

TELEPHONE - LOCAL

47.18

94.36

750.00

655.64

12.6

10-442-2403

TELEPHONE - TOLL

3.41

6.77

100.00

93.23

6.8

10-442-2409

POSTAL

.00

1,750.00

10-442-2501

DUES/MEMBERSHIPS

.00

75.00

750.00

675.00

10.0

10-442-2502

CONFERENCE REGISTRATION

.00

750.00

10-442-2504

NOTARY COMM/MUNICIPAL BONDS

.00

150.00

10-442-2505

RECORDING/PERMIT FEES

63.00

250.00

187.00

25.2

10-442-2601

ADVERTISING - LOCAL

.00

750.00

10-442-2909

PER DIEM

.00

1,000.00

10-442-3101

COMMERCIAL PRINTING

.00

250.00

10-442-3104

COPY CHARGES

.00

750.00

10-442-3106

GENERAL OFFICE SUPPLIES

.00

1,000.00

10-442-3110

PAPER/ENVELOPES - PRINTED

.00

200.00

10-442-3201

FUEL - GASOLINE

.00

200.00

10-442-3301

COFFEE/TEA/CREAMER/ETC

.00

500.00

10-442-3304

FOOD/FOOD SERVICE SUPPLIES

33.32

48.53

500.00

451.47

9.7

10-442-3504

BOOKS

10-442-4101

EQUIPMENT/TYPEWRITER/CALCULAT

10-442-5603
10-442-5719

.00

150.00

115.99

250.00

134.01

46.4

AWARDS

.00

150.00

EDUCATION/RECREATION

.00

250.00

10-442-8101

LIABILITY INSURANCE

.00

600.00

10-442-8102

PROPERTY & CAS INSURANCE

.00

500.00

15,471.24

28,598.86

251,400.00

222,801.14

11.4

TOTAL CLERK

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:47PM

PAGE: 13

Page 23 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

INFORMATION TECHNOLOGY
10-443-1101

PERMANENT POSITIONS

10-443-1203

MISCELLANEOUS PAYROLL

40,781.16

47,903.49

115,000.00

67,096.51

.00

1,000.00

10-443-1403

WY RETIREMENT SYS

10-443-1404

SOCIAL SECURITY

10-443-1405

WORKER'S COMPENSATION

10-443-1407

HEALTH & MEDICAL INSURANCE

10-443-1408

804.82

2,414.46

21,000.00

18,585.54

11.5

3,103.40

3,631.90

7,100.00

3,468.10

51.2

48.43

145.29

1,300.00

1,154.71

11.2

2,555.70

31,500.00

28,944.30

8.1

LIFE INSURANCE

11.00

150.00

139.00

7.3

10-443-2201

MOTOR VEHICLES

6.24

4,000.00

3,993.76

10-443-2210

DATA PROCESSING EQUIPMENT

.00

500.00

10-443-2404

CELL PHONE

1,431.14

2,825.30

25,000.00

22,174.70

11.3

10-443-2409

POSTAL

.00

200.00

10-443-2410

EXPRESS/FREIGHT

.00

750.00

10-443-2412

INTERNET

3,410.85

6,836.59

55,000.00

48,163.41

12.4

10-443-2413

COMMUNICATIONS SUPPORT/MAINT

.00

3,600.00

10-443-2501

DUES/MEMBERSHIPS

.00

1,000.00

10-443-2502

CONFERENCE REGISTRATION

.00

2,000.00

10-443-2701

COMPUTER/DATA PROCESSING

157.26

314.55

15,000.00

14,685.45

2.1

10-443-2702

PROGRAMMING/SYSTEM DEVELOPM

.00

12,000.00

10-443-2704

DATA LICENSING/SOFTWARE

6,308.80

7,073.60

85,000.00

77,926.40

8.3

10-443-2705

DATA SUPPORT/MAINTENANCE

26,524.54

36,369.34

115,000.00

78,630.66

31.6

10-443-2909

PER DIEM

.00

2,500.00

10-443-3104

COPY CHARGES

.00

200.00

10-443-3106

GENERAL OFFICE SUPPLIES

.00

63.08

200.00

136.92

31.5

10-443-3201

FUEL - GASOLINE

142.72

190.73

1,500.00

1,309.27

12.7

10-443-3204

LUBRICANTS & OILS

.00

250.00

10-443-3206

TIRES, TUBES

.00

750.00

10-443-3401

FIRST AID/SAFETY SUPPLIES

.00

200.00

10-443-3504

BOOKS

.00

200.00

10-443-3601

CLOTHING & UNIFORM

.00

800.00

10-443-3602

FOOTWARE

.00

200.00

10-443-3801

SMALL TOOLS

.00

5,000.00

10-443-3819

MISCELLANEOUS

.00

3,000.00

10-443-4101

EQUIPMENT/TYPEWRITER/CALCULAT

.00

200.00

10-443-4104

OFFICE FURNITURE - DESKS

.00

225.00

10-443-4201

HARDWARE - TERMINAL DEVICES

3,006.45

6,362.23

100,000.00

93,637.77

6.4

10-443-5203

SERVER LEASE/RENTAL

.00

10,000.00

10-443-5713

CONTRACT SERVICES

.00

15,000.00

88,292.51

116,703.50

636,325.00

519,621.50

18.3

TOTAL INFORMATION TECHNOLOGY

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

41.7

10/29/2026

03:47PM

PAGE: 14

Page 24 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

GENERAL SERVICES
10-444-1101

PERMANENT POSITIONS

43,698.41

83,761.43

535,000.00

451,238.57

15.7

10-444-1201

TEMPORARY - SEASONAL

620.00

2,759.00

7,500.00

4,741.00

36.8

10-444-1203

MISCELLANEOUS PAYROLL

.00

8,500.00

10-444-1403

WY RETIREMENT SYS

7,008.97

14,210.22

102,870.00

88,659.78

13.8

10-444-1404

SOCIAL SECURITY

3,248.66

6,406.24

40,500.00

34,093.76

15.8

10-444-1405

WORKER'S COMPENSATION

540.44

1,114.43

6,800.00

5,685.57

16.4

10-444-1407

HEALTH & MEDICAL INSURANCE

17,632.30

245,000.00

227,367.70

7.2

10-444-1408

LIFE INSURANCE

95.15

1,190.00

1,094.85

8.0

10-444-2101

BUILDING/GENERAL MAINTENANCE

991.52

23,163.35

115,000.00

91,836.65

20.1

10-444-2102

ROADS/STREETS

.00

2,000.00

10-444-2106

LANDSCAPING

.00

1,500.00

10-444-2107

ELECTRICAL

1,432.75

20,000.00

18,567.25

7.2

10-444-2108

HEATING/AIR CONDITIONING

1,004.20

25,000.00

23,995.80

4.0

10-444-2109

PAINTING

520.67

10,000.00

9,479.33

5.2

10-444-2110

PLUMBING

29.34

1,500.00

1,470.66

2.0

10-444-2111

CARPENTRY

.00

2,500.00

10-444-2115

ROOFING

.00

20,000.00

10-444-2117

LOCKSMITHING

.00

2,000.00

10-444-2201

MOTOR VEHICLES

326.34

419.46

6,500.00

6,080.54

6.5

10-444-2204

GROUNDS & LAWN VEHICLES

.00

500.00

10-444-2205

OFFICE MACHINES/EQUIPMENT

.00

250.00

10-444-2214

RADIO & BROADCASTING EQUIPMEN

.00

2,000.00

10-444-2301

ELECTRICAL POWER

4,187.89

8,464.70

50,000.00

41,535.30

16.9

10-444-2302

FUEL - NATURAL GAS

439.05

1,459.76

65,000.00

63,540.24

2.3

10-444-2303

WATER

3,503.31

5,035.02

9,000.00

3,964.98

55.9

10-444-2304

SEWER/SANITATION

2,681.29

4,054.63

11,000.00

6,945.37

36.9

10-444-2402

TELEPHONE - LOCAL

455.85

911.55

5,000.00

4,088.45

18.2

10-444-2403

TELEPHONE - TOLL

13.50

26.90

200.00

173.10

13.5

10-444-2404

CELL PHONE

37.54

75.08

500.00

424.92

15.0

10-444-2409

POSTAL

.00

200.00

10-444-2502

CONFERENCE REGISTRATION

.00

750.00

10-444-2601

ADVERTISING - LOCAL

.00

500.00

10-444-2801

DRY CLEANING/LAUNDRY

.00

300.00

10-444-2909

PER DIEM

544.43

750.00

205.57

72.6

10-444-3101

COMMERCIAL PRINTING

.00

500.00

10-444-3104

COPY CHARGES

.00

250.00

10-444-3106

GENERAL OFFICE SUPPLIES

87.00

150.10

1,000.00

849.90

15.0

10-444-3111

FLAGS

.00

5,000.00

10-444-3201

FUEL - GASOLINE

977.51

1,786.37

10,000.00

8,213.63

17.9

10-444-3203

FUEL - PROPANE

.00

100.00

10-444-3204

LUBRICANTS & OILS

.00

103.98

500.00

396.02

20.8

10-444-3206

TIRES, TUBES

.00

1,000.00

10-444-3208

MISCELLANEOUS SUPPLIES

231.98

500.00

268.02

46.4

10-444-3301

COFFEE/TEA/CREAMER/ETC

99.96

300.00

200.04

33.3

10-444-3304

FOOD/FOOD SERVICE SUPPLIES

33.32

163.72

500.00

336.28

32.7

10-444-3401

FIRST AID/SAFETY SUPPLIES

.00

500.00

10-444-3601

CLOTHING & UNIFORM

10.00

250.63

1,000.00

749.37

25.1

10-444-3602

FOOTWARE

10-444-3604

JANITORIAL & MAINTENANCE

10-444-3606
10-444-3608

.00

750.00

1,910.00

1,994.22

20,000.00

18,005.78

10.0

LAUNDRY & SOAP

.00

500.00

PLANTS/DECORATING

.00

500.00

10-444-3801

SMALL TOOLS

.00

750.00

10-444-3816

FIRE/FIRE PREVENTION

.00

3,591.56

35,000.00

31,408.44

10.3

10-444-4707

MISC EQUIPMENT

12,685.00

20,000.00

7,315.00

63.4

10-444-4708

HEAVY TOOLS

.00

1,500.00

10-444-5101

LAND/PARKS/GROUNDS

100.00

.00

100.00)

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

(

10/29/2026

03:47PM

PAGE: 15

Page 25 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL
10-444-5210

POSTAGE/MAILFINANCE CHARGES

10-444-5603

AWARDS

10-444-5708

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

1,215.00

5,000.00

3,785.00

24.3

200.00

500.00

300.00

40.0

JANITORIAL SERVICES

.00

8,000.00

10-444-5710

PEST CONTROL

.00

4,000.00

10-444-5718

MEDICAL HEALTH

.00

100.00

10-444-8101

LIABILITY INSURANCE

.00

6,500.00

10-444-8102

PROPERTY & CAS INSURANCE

.00

35,000.00

106,561.38

195,693.13

1,458,560.00

1,262,866.87

13.4

14,169.22

28,338.44

186,000.00

157,661.56

15.2

.00

2,000.00

TOTAL GENERAL SERVICES

COMMUNITY DEVELOPMENT
10-461-1101

PERMANENT POSITIONS

10-461-1203

MISCELLANEOUS PAYROLL

10-461-1403

WY RETIREMENT SYS

2,709.16

5,418.32

35,000.00

29,581.68

15.5

10-461-1404

SOCIAL SECURITY

1,033.78

2,092.64

14,000.00

11,907.36

15.0

10-461-1405

WORKER'S COMPENSATION

192.70

385.40

2,500.00

2,114.60

15.4

10-461-1407

HEALTH & MEDICAL INSURANCE

5,108.45

63,000.00

57,891.55

8.1

10-461-1408

LIFE INSURANCE

22.00

264.00

242.00

8.3

10-461-2402

TELEPHONE - LOCAL

11.17

22.34

200.00

177.66

11.2

10-461-2403

TELEPHONE - TOLL

.73

1.44

50.00

48.56

2.9

10-461-2409

POSTAL

.00

350.00

10-461-2501

DUES/MEMBERSHIPS

.00

94.76

2,500.00

2,405.24

3.8

10-461-2502

CONFERENCE REGISTRATION

.00

2,500.00

10-461-2601

ADVERTISING - LOCAL

.00

750.00

10-461-2604

PROMOTIONAL

3,125.00

10,000.00

6,875.00

31.3

10-461-2803

PUBLIC DECORATIONS

.00

1,500.00

10-461-2909

PER DIEM

.00

2,500.00

10-461-3101

COMMERCIAL PRINTING

.00

1,000.00

10-461-3104

COPY CHARGES

.00

1,000.00

10-461-3106

GENERAL OFFICE SUPPLIES

560.00

591.54

500.00

91.54)

118.3

10-461-3304

FOOD/FOOD SERVICE SUPPLIES

.00

1,000.00

10-461-3507

EDUCATIONAL/INSTRUCTIONAL

.00

500.00

10-461-3608

PLANTS/DECORATING

.00

150.00

10-461-4101

EQUIPMENT/TYPEWRITER/CALCULAT

.00

500.00

10-461-4104

OFFICE FURNITURE - DESKS

231.98

1,000.00

768.02

23.2

10-461-5603

AWARDS

.00

250.00

10-461-5813

COMMUNITY PLANNING

.00

5,000.00

10-461-8101

LIABILITY INSURANCE

.00

1,200.00

27,164.19

45,432.31

335,214.00

289,781.69

13.6

TOTAL COMMUNITY DEVELOPMENT

(

PARKS & REC ADMINISTRATION
10-501-5719

EDUCATION/RECREATION

245,102.00

612,755.00

2,941,224.00

2,328,469.00

20.8

10-501-8102

PROPERTY & CASUALITY

.00

25,000.00

245,102.00

612,755.00

2,966,224.00

2,353,469.00

20.7

TOTAL PARKS & REC ADMINISTRATIO

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:47PM

PAGE: 16

Page 26 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

POLICE - ADMINISTRATION
10-521-1101

PERMANENT POSITIONS

10-521-1203

MISCELLANEOUS PAYROLL

13,691.65

27,383.29

178,000.00

150,616.71

.00

2,000.00

10-521-1403

WY RETIREMENT SYS

10-521-1404
10-521-1405
10-521-1407

HEALTH & MEDICAL INSURANCE

10-521-1408

LIFE INSURANCE

10-521-2101

15.4
.0

2,943.06

5,886.12

38,500.00

32,613.88

15.3

SOCIAL SECURITY

987.86

2,005.49

13,500.00

11,494.51

14.9

WORKER'S COMPENSATION

186.22

372.44

3,000.00

2,627.56

12.4

6,041.97

75,000.00

68,958.03

8.1

22.00

300.00

278.00

7.3

BUILDING, GENERAL MAINTENANCE

.00

1,500.00

10-521-2108

HEATING & AIR CONDITIONING

.00

500.00

10-521-2111

CARPENTRY

.00

250.00

10-521-2117

LOCKSMITHING

.00

250.00

10-521-2201

MOTOR VEHICLES

2,961.51

3,492.75

30,000.00

26,507.25

11.6

10-521-2214

RADIO & BROADCASTING EQUIPMEN

.00

7,500.00

10-521-2215

FIREARMS MAINTENANCE

.00

1,000.00

10-521-2216

AERIAL PLATFORM

.00

2,500.00

10-521-2301

ELECTRICAL POWER

1,468.77

2,946.58

20,000.00

17,053.42

14.7

10-521-2302

FUEL - NATURAL GAS

136.47

294.62

8,000.00

7,705.38

3.7

10-521-2303

WATER

263.58

526.06

2,750.00

2,223.94

19.1

10-521-2304

SEWER & SANITATION

368.60

732.19

4,000.00

3,267.81

18.3

10-521-2402

TELEPHONE - LOCAL

321.08

642.35

5,500.00

4,857.65

11.7

10-521-2403

TELEPHONE - TOLL

19.64

39.08

500.00

460.92

7.8

10-521-2409

POSTAL

81.65

207.48

1,000.00

792.52

20.8

10-521-2410

EXPRESS/FREIGHT

.00

250.00

10-521-2501

DUES/MEMBERSHIPS

28.33

56.66

1,000.00

943.34

5.7

10-521-2502

CONFERENCE REGISTRATION

2,898.00

5,203.00

15,500.00

10,297.00

33.6

10-521-2503

AUTO LICENSES & REGISTRATION

.00

350.00

10-521-2504

NOTARY COMM/MUNICIPAL BONDS

.00

150.00

10-521-2601

ADVERTISING - LOCAL

360.00

2,000.00

1,640.00

18.0

10-521-2604

PROMOTIONAL

.00

500.00

10-521-2801

DRY CLEANING & LAUNDRY

.00

350.00

10-521-2805

COMMUNITY EVENTS

.00

4,000.00

10-521-2909

PER DIEM

580.46

3,020.75

15,000.00

11,979.25

20.1

10-521-3101

COMMERCIAL PRINTING

.00

500.00

10-521-3104

COPY CHARGES

.00

125.00

10-521-3106

GENERAL OFFICE SUPPLIES

634.68

742.46

4,500.00

3,757.54

16.5

10-521-3110

PAPER/ENVELOPES - PRINTING

.00

500.00

10-521-3201

FUEL - GASOLINE

76.24

182.16

3,000.00

2,817.84

6.1

10-521-3204

LUBRICANTS & OILS

.00

500.00

10-521-3206

TIRES, TUBES

.00

2,500.00

10-521-3301

COFFEE, TEA, ETC.

.00

1,000.00

10-521-3304

FOOD/FOOD SERVICE SUPPLIES

.00

49.01

500.00

450.99

9.8

10-521-3404

MEDICAL ARREST CHARGES

195.32

2,500.00

2,304.68

7.8

10-521-3502

NEWSPAPERS

.00

82.00

10-521-3504

BOOKS

.00

1,500.00

10-521-3507

EDUCATIONAL & INSTRUCTIONAL

.00

2,000.00

10-521-3601

CLOTHING & UNIFORM

.00

132.00

1,500.00

1,368.00

8.8

10-521-3604

JANITORIAL & MAINTENANCE

10-521-3819

MISCELLANEOUS

10-521-4101

.00

350.00

10.00

3,500.00

3,490.00

EQUIPMENT/TYPEWRITER/CALCULAT

.00

500.00

10-521-4104

OFFICE FURNITURE - DESKS

.00

1,000.00

10-521-4206

RADIO/BROADCAST/POLICE EQUIP

.00

20,000.00

10-521-4302

VEHICLE OUTFITTING/PASS VEH

.00

30,000.00

10-521-4801

FIREARMS

.00

5,500.00

10-521-4804

OTHER

191.17

398.29

.00

10-521-4805

AMMUNITION LOADING

205.91

17,744.79

10-521-5601

PLAQUES

.00

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

(

398.29)

23,000.00

5,255.21

77.2

150.00

10/29/2026

03:48PM

PAGE: 17

Page 27 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

10-521-5603

AWARDS

.00

500.00

10-521-5718

MEDICAL & HEALTH

584.00

1,073.60

3,500.00

2,426.40

30.7

10-521-5721

CRIME PREVENTION

1,426.73

20,000.00

18,573.27

7.1

10-521-5910

SHREDDING SERVICE

.00

138.89

1,200.00

1,061.11

11.6

10-521-8101

LIABILITY INSURANCE

.00

18,500.00

10-521-8102

PROPERTY & CAS INSURANCE

.00

6,000.00

36,684.90

81,326.08

589,057.00

507,730.92

13.8

45,963.90

91,927.82

670,000.00

578,072.18

13.7

619.50

1,602.39

35,000.00

33,397.61

4.6

.00

7,000.00

TOTAL POLICE - ADMINISTRATION

INVESTIGATION
10-522-1101

PERMANENT POSITIONS

10-522-1202

OVERTIME

10-522-1203

MISCELLANEOUS PAYROLL

10-522-1403

WY RETIREMENT SYS

10,527.86

21,137.87

155,000.00

133,862.13

13.6

10-522-1404

SOCIAL SECURITY

3,425.26

6,956.38

45,000.00

38,043.62

15.5

10-522-1405

WORKER'S COMPENSATION

633.53

1,272.00

10,000.00

8,728.00

12.7

10-522-1407

HEALTH & MEDICAL INSURANCE

19,984.10

245,000.00

225,015.90

8.2

10-522-1408

LIFE INSURANCE

77.00

925.00

848.00

8.3

10-522-2201

MOTOR VEHICLES

.00

100.00

10-522-2801

DRY CLEANING & LAUNDRY

.00

541.25

2,000.00

1,458.75

27.1

10-522-2912

INTERVIEW, RECRUITMENT, INVEST

53.41

104.62

3,000.00

2,895.38

3.5

10-522-3201

FUEL - GASOLINE

946.61

1,667.08

15,000.00

13,332.92

11.1

10-522-3204

LUBRICANTS & OILS

.00

450.00

10-522-3206

TIRES, TUBES

.00

2,500.00

10-522-3601

CLOTHING & UNIFORM

1,258.05

2,091.55

5,000.00

2,908.45

41.8

10-522-3819

MISCELLANEOUS

12.54

192.37

4,000.00

3,807.63

4.8

10-522-4804

OTHER

.00

1,000.00

10-522-5603

AWARDS

.00

350.00

10-522-5714

LABORATORY

.00

2,500.00

10-522-5718

MEDICAL & HEALTH

.00

1,500.00

83,501.76

147,554.43

1,205,325.00

1,057,770.57

12.2

TOTAL INVESTIGATION

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 18

Page 28 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

PATROL
10-523-1101

PERMANENT POSITIONS

10-523-1202

OVERTIME

107,363.46

211,958.92

1,491,000.00

1,279,041.08

14.2

1,716.75

7,983.36

75,000.00

67,016.64

10-523-1203

MISCELLANEOUS PAYROLL

10.6

.00

19,000.00

10-523-1205

SHIFT DIFFERENTIAL

300.00

500.00

15,500.00

15,000.00

3.2

10-523-1403

WY RETIREMENT SYS

24,641.69

49,741.72

328,000.00

278,258.28

15.2

10-523-1404

SOCIAL SECURITY

7,974.91

16,282.97

112,000.00

95,717.03

14.5

10-523-1405

WORKER'S COMPENSATION

1,479.12

2,989.57

25,500.00

22,510.43

11.7

10-523-1407

HEALTH & MEDICAL INSURANCE

46,216.85

655,000.00

608,783.15

7.1

10-523-1408

LIFE INSURANCE

187.00

2,550.00

2,363.00

7.3

10-523-2201

MOTOR VEHICLES

.00

1,000.00

10-523-2501

DUES/MEMBERSHIPS

.00

100.00

10-523-2503

AUTO LICENSES & REGISTRATION

.00

100.00

10-523-2801

DRY CLEANING & LAUNDRY

.00

11.95

1,000.00

988.05

1.2

10-523-3201

FUEL - GASOLINE

4,696.52

9,165.65

65,000.00

55,834.35

14.1

10-523-3204

LUBRICANTS & OILS

.00

1,500.00

10-523-3206

TIRES, TUBES

.00

5,000.00

10-523-3601

CLOTHING & UNIFORM

2,566.04

3,235.07

30,000.00

26,764.93

10.8

10-523-3702

VETERINARIAN SUPPLIES

234.00

1,000.00

766.00

23.4

10-523-3819

MISCELLANEOUS

724.44

4,028.81

10,000.00

5,971.19

40.3

10-523-4804

OTHER

.00

4,500.00

10-523-5401

PROPERTY DAMAGE CLAIMS

.00

1,500.00

10-523-5603

AWARDS

.00

1,000.00

198,100.78

352,535.87

2,845,250.00

2,492,714.13

12.4

13,084.51

26,631.54

215,000.00

188,368.46

12.4

417.68

2,500.00

2,082.32

16.7

.00

3,500.00

2,574.56

5,069.26

35,000.00

29,930.74

14.5

TOTAL PATROL

SUPPORT
10-524-1101

PERMANENT POSITIONS

10-524-1202

OVERTIME

10-524-1203

MISCELLANEOUS PAYROLL

10-524-1403

WY RETIREMENT SYS

10-524-1404

SOCIAL SECURITY

974.59

1,981.77

16,500.00

14,518.23

12.0

10-524-1405

WORKER'S COMPENSATION

189.00

373.25

4,000.00

3,626.75

9.3

10-524-1407

HEALTH & MEDICAL INSURANCE

7,429.06

92,000.00

84,570.94

8.1

10-524-1408

LIFE INSURANCE

33.00

400.00

367.00

8.3

10-524-2501

DUES/MEMBERSHIPS

.00

200.00

10-524-2604

PROMOTIONAL

.00

1,000.00

10-524-2801

DRY CLEANING & LAUNDRY

.00

30.40

150.00

119.60

20.3

10-524-3106

GENERAL OFFICE SUPPLIES

10-524-3201

FUEL - GASOLINE

10-524-3204
10-524-3206

.00

600.00

299.12

644.69

7,500.00

6,855.31

8.6

LUBRICANTS & OILS

.00

400.00

TIRES, TUBES

.00

1,500.00

10-524-3601

CLOTHING & UNIFORM

.00

2,500.00

10-524-3604

JANITORIAL & MAINTENANCE

.00

500.00

10-524-3702

VETERINARIAN SUPPLIES

.00

3,500.00

10-524-3703

DOG TAGS

.00

250.00

10-524-3819

MISCELLANEOUS

1,217.48

1,521.46

5,500.00

3,978.54

27.7

10-524-4804

OTHER

.00

500.00

10-524-5603

AWARDS

.00

300.00

26,219.00

44,132.11

393,300.00

349,167.89

11.2

TOTAL SUPPORT

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 19

Page 29 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

POLICE - GRANTS
10-525-1101

PERMANENT POSITIONS

5,166.67

10,333.34

70,000.00

59,666.66

14.8

10-525-1403

WY RETIREMENT SYS

987.86

1,975.72

12,850.00

10,874.28

15.4

10-525-1404

SOCIAL SECURITY

382.72

771.71

5,500.00

4,728.29

14.0

10-525-1405

WORKER'S COMPENSATION

70.26

140.52

1,200.00

1,059.48

11.7

10-525-1407

HEALTH & MEDICAL INSURANCE

1,392.99

17,000.00

15,607.01

8.2

10-525-1408

LIFE INSURANCE

11.00

132.00

121.00

8.3

10-525-2404

CELL PHONE

37.54

75.08

500.00

424.92

15.0

10-525-2502

CONFERENCE REGISTRATION

.00

300.00

10-525-2810

EMERGENCY ASST-SURCHARGE

.00

3,250.00

10-525-2909

PER DIEM

.00

2,040.00

10-525-3101

COMMERCIAL PRINTING

.00

250.00

10-525-3106

GENERAL OFFICE SUPPLIES

.00

1,737.56

1,800.00

62.44

96.5

10-525-3819

MISCELLANEOUS

.00

323.94

1,500.00

1,176.06

21.6

10-525-4904

ALCOHOL COMPLIANCE

.00

5,950.00

10-525-4907

BULLET PROOF VESTS - FEDERAL

1,637.85

9,700.00

8,062.15

16.9

10-525-4908

UNDERAGE TOBACCO

.00

5,950.00

10-525-4921

SELECTIVE TRAFFIC INFO-STATE

.00

15,000.00

10-525-4923

HOMELAND SECURITY

.00

27,000.00

10-525-4927

DCI SALARY AND OT GRANT

.00

95,580.00

10-525-4928

OPIOID GRANT EXPENDITURES

.00

14,450.00

9,686.89

18,399.71

289,952.00

271,552.29

6.4

TOTAL POLICE - GRANTS

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 20

Page 30 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

PUBLIC WORKS - ADMINISTRATION
10-601-1101

PERMANENT POSITIONS

10-601-1203

MISCELLANEOUS PAYROLL

6,331.87

12,663.92

85,000.00

72,336.08

.00

1,160.00

10-601-1403

WY RETIREMENT SYS

10-601-1404
10-601-1405
10-601-1407

HEALTH & MEDICAL INSURANCE

10-601-1408

LIFE INSURANCE

10-601-2101

1,210.65

2,421.32

16,200.00

13,778.68

15.0

SOCIAL SECURITY

455.21

925.02

5,700.00

4,774.98

16.2

WORKER'S COMPENSATION

86.12

172.24

750.00

577.76

23.0

3,472.26

50,000.00

46,527.74

6.9

12.64

160.00

147.36

7.9

BUILDING/GENERAL MAINTENANCE

.00

500.00

10-601-2201

MOTOR VEHICLES

6.24

3,000.00

2,993.76

10-601-2205

OFFICE MACHINES/EQUIPMENT

.00

500.00

10-601-2214

RADIO & BROADCASTING EQUIPMEN

.00

500.00

10-601-2301

ELECTRICAL POWER

.00

41.43

1,000.00

958.57

4.1

10-601-2302

FUEL - NATURAL GAS

7.18

27.30

1,500.00

1,472.70

1.8

10-601-2303

WATER

56.08

112.16

1,500.00

1,387.84

7.5

10-601-2304

SANITATION - SEWER

70.80

141.60

1,500.00

1,358.40

9.4

10-601-2402

TELEPHONE - LOCAL

57.49

114.98

1,500.00

1,385.02

7.7

10-601-2403

TELEPHONE - TOLL

4.18

8.30

150.00

141.70

5.5

10-601-2409

POSTAL

.00

200.00

10-601-2502

CONFERENCE REGISTRATION

.00

1,500.00

10-601-2506

PROFESSIONAL & ACCREDITATIONS

.00

250.00

10-601-2601

ADVERTISING - LOCAL

.00

150.00

10-601-2701

COMPUTER/DATA PROCESSING

.00

2,000.00

10-601-2801

DRY CLEANING & LAUNDRY

284.09

650.63

4,750.00

4,099.37

13.7

10-601-2909

PER DIEM

55.52

2,250.00

2,194.48

2.5

10-601-3104

COPY CHARGES

.00

750.00

10-601-3106

GENERAL OFFICE SUPPLIES

237.87

269.41

2,500.00

2,230.59

10.8

10-601-3201

FUEL - GASOLINE

1,616.48

3,087.04

5,200.00

2,112.96

59.4

10-601-3204

LUBRICANTS & OILS

.00

350.00

10-601-3206

TIRES, TUBES

.00

1,500.00

10-601-3208

MISCELLANEOUS SUPPLIES

.00

2,250.00

10-601-3304

FOOD/FOOD SERVICE SUPPLIES

.00

187.59

850.00

662.41

22.1

10-601-3401

FIRST AID/SAFETY SUPPLIES

19.99

300.00

280.01

6.7

10-601-3502

NEWSPAPERS

.00

100.00

10-601-3601

CLOTHING & UNIFORM

.00

250.00

10-601-3602

FOOTWARE

.00

750.00

10-601-3801

SMALL TOOLS

.00

59.86

2,500.00

2,440.14

2.4

10-601-4708

HEAVY TOOLS & EQUIPMENT

.00

2,500.00

10-601-5603

AWARDS

.00

106.95

700.00

593.05

15.3

10-601-5718

MEDICAL HEALTH

.00

600.00

10-601-5720

OTHER

.00

5,000.00

10-601-8101

LIABILITY INSURANCE

.00

5,500.00

10-601-8102

PROPERTY & CAS INSURANCE

.00

12,000.00

13,984.67

24,556.40

225,320.00

200,763.60

10.9

TOTAL PUBLIC WORKS - ADMINISTRA

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

14.9

10/29/2026

03:48PM

PAGE: 21

Page 31 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

STREETS
10-602-1101

PERMANENT POSITIONS

7,174.79

14,349.18

95,000.00

80,650.82

15.1

10-602-1201

TEMPORARY - SEASONAL

3,689.00

7,417.25

15,000.00

7,582.75

49.5

10-602-1202

OVERTIME

.00

1,500.00

10-602-1203

MISCELLANEOUS PAYROLL

.00

1,500.00

10-602-1403

WY RETIREMENT SYS

1,371.82

2,743.56

18,250.00

15,506.44

15.0

10-602-1404

SOCIAL SECURITY

795.65

1,612.02

7,250.00

5,637.98

22.2

10-602-1405

WORKER'S COMPENSATION

147.75

296.00

1,500.00

1,204.00

19.7

10-602-1407

HEALTH & MEDICAL INSURANCE

4,356.61

51,000.00

46,643.39

8.5

10-602-1408

LIFE INSURANCE

16.50

200.00

183.50

8.3

10-602-2101

BUILDING/GENERAL MAINTENANCE

.00

381.96

.00

10-602-2102

ROADS, STREETS

989.39

3,490.60

30,000.00

10-602-2103

SIDEWALKS/BIKEWAYS/PARKING

1,171.50

500.00

10-602-2104

SEWER/WATER/STORM DRAINAGE

5,933.85

5,000.00

10-602-2105

FENCING & SIGNS

480.00

10-602-2107

ELECTRICAL

.00

10-602-2120

STREET TREES - REMOVAL

10-602-2201

MOTOR VEHICLES

10-602-2202

STREETS/CONSTRUCTION VEHICLES

10-602-2204

GROUNDS & LAWN VEHICLES

10-602-2301

(

381.96)

26,509.40

11.6

(

671.50)

234.3

(

933.85)

118.7

2,500.00

2,020.00

19.2

.00

3,500.00

.00

2,500.00

615.24

1,982.03

10,000.00

8,017.97

19.8

9,107.62

9,130.06

75,000.00

65,869.94

12.2

255.44

331.01

350.00

18.99

94.6

ELECTRICAL POWER

14,952.34

15,537.51

175,000.00

159,462.49

8.9

10-602-2302

FUEL - NATURAL GAS

48.57

219.87

17,500.00

17,280.13

1.3

10-602-2303

WATER

14.02

28.04

500.00

471.96

5.6

10-602-2404

CELL PHONE

40.04

80.08

1,200.00

1,119.92

6.7

10-602-2502

CONFERENCE REGISTRATION

.00

3,000.00

10-602-2601

ADVERTISING - LOCAL

.00

300.00

10-602-2704

LICENSING/OTHER SOFTWARE

.00

1,000.00

10-602-2801

DRY CLEANING

136.24

1,500.00

1,363.76

9.1

10-602-2803

PUBLIC DECORATION

10-602-2909

PER DIEM

10-602-3104

COPY CHARGES

10-602-3106

GENERAL OFFICE SUPPLIES

10-602-3108

DATE PROCESSING SUPPLIES

.00

200.00

10-602-3201

FUEL - GASOLINE

1,244.94

2,066.38

5,000.00

2,933.62

41.3

10-602-3202

FUEL - DIESEL

3,279.24

5,170.65

34,000.00

28,829.35

15.2

10-602-3203

FUEL - PROPANE

.00

200.00

10-602-3204

LUBRICANTS & OILS

213.10

760.13

6,500.00

5,739.87

11.7

10-602-3206

TIRES, TUBES

.00

25,000.00

10-602-3208

MISCELLANEOUS SUPPLIES

179.58

196.90

1,500.00

1,303.10

13.1

10-602-3401

FIRST AID/SAFETY SUPPLIES

54.98

129.06

500.00

370.94

25.8

10-602-3601

CLOTHING & UNIFORM

.00

191.41

500.00

308.59

38.3

10-602-3602

FOOTWARE

152.99

1,000.00

847.01

15.3

10-602-3801

SMALL TOOLS

360.04

628.86

1,500.00

871.14

41.9

10-602-3809

ROCK/SAND/BALLAST/CONCRETE

2,253.08

4,196.58

15,000.00

10,803.42

28.0

10-602-3812

CHEMICALS & ROAD SALT

.00

80,000.00

10-602-3818

STREET SIGNS

.00

10,000.00

10-602-4306

TRUCKS/BUSES/SERVICE VEHICLES

.00

5,000.00

10-602-4308

STREET/CONSTRUCTION VEHICLES

.00

25,000.00

10-602-4708

HEAVY TOOLS & EQUIPMENT

.00

10,000.00

10-602-5603

AWARDS

.00

500.00

10-602-6506

NEIGHBORHOOD SIDEWALKS

720.00

1,056.00

10,000.00

8,944.00

10.6

10-602-6507

STREET SLURRY-CHIP-CRACK SEAL

10-602-6508

STREET OVERLAY

10-602-6509

STREET PAINT STRIPING

10-602-6512

VALLEY GUTTER PROGRAM

10-602-8101
10-602-8102

.00

850.00

108.73

3,500.00

3,391.27

3.1

.00

550.00

50.59

500.00

449.41

10.1

.00

30,000.00

299.52

3,000,000.00

2,999,700.48

.00

50,000.00

966.50

3,500.00

2,533.50

27.6

LIABILITY INSURANCE

.00

4,000.00

PROPERTY & CAS INSURANCE

.00

7,500.00

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 22

Page 32 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

TOTAL STREETS

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

61,179.66

85,668.17

3,852,350.00

3,766,681.83

2.2

GENERAL FUND CAPITAL OUTLAY
10-701-6130

PATROL VEHICLES

.00

470,000.00

10-701-6163

ELEVATOR UPGRADE

.00

200,000.00

10-701-6170

PD HANDPACK AND RADIO UPGRADE

.00

210,000.00

10-701-6171

RH AND RAILYARD LANDSCAPING

.00

40,000.00

10-701-6172

COUNCIL & COURTROOM AV SYSTEM

.00

70,000.00

TOTAL GENERAL FUND CAPITAL OUT

.00

990,000.00

COM DEV CAPITAL OUTLAY
10-702-6233

CHINA MARY ROAD AND POWERHOU

.00

65,000.00

10-702-6296

FY26 TAP GRANT-ASPEN SIDEWALKS

2,958.75

3,377.50

775,000.00

771,622.50

10-702-6311

DOWNTOWN OUTDOOR SOUND SYS

.00

20,000.00

10-702-6316

HWY ENTRY WAY ENHANCEMENTS

.00

165,000.00

TOTAL COM DEV CAPITAL OUTLAY

2,958.75

3,377.50

1,025,000.00

1,021,622.50

PARKS & REC CAPITAL OUTLAY
10-703-6340

REC CENTER IMPROVEMENTS

209,491.94

220,643.36

615,000.00

394,356.64

35.9

10-703-6369

RECREATION CENTER ROOF REPAIR

232,092.70

242,679.52

400,000.00

157,320.48

60.7

10-703-6374

PARKS IRRIGATION CONTROLLER

.00

190,000.00

441,584.64

463,322.88

1,205,000.00

741,677.12

38.5

TOTAL PARKS & REC CAPITAL OUTLA

PWORKS CAPITAL OUTLAY
10-705-4708

HEAVY EQUIPMENT

10-705-6568

CITY MASTER PLAN UPDATE

.00

180,000.00

10,691.46

20,840.43

175,000.00

154,159.57

11.9

10-705-6569

BEAR RIVER DR BRIDGE REPAIR

.00

2,000,000.00

TOTAL PWORKS CAPITAL OUTLAY

10,691.46

20,840.43

2,355,000.00

2,334,159.57

COUNTY FEES & COMMUNITY GRANT
10-751-5518

JAILING FEES

5,040.00

8,760.00

200,000.00

191,240.00

4.4

10-751-5519

DISPATCH FEES

.00

415,000.00

10-751-5520

UC MOSQUITO ABATEMENT

.00

50,000.00

10-751-5521

FIRE DEPARTMENT

.00

92,946.00

375,000.00

282,054.00

24.8

10-751-5522

AMBULANCE SHED PAVING PROJECT

.00

75,000.00

10-751-5523

RODEO SERIES

.00

9,000.00

10-751-5528

YOUNG MUSICIANS

.00

10,000.00

10-751-5532

HOUSING AUTHORITY

.00

10,000.00

10-751-5536

EVANSTON COWBOY DAYS

.00

17,500.00

.00

100.0

5,040.00

119,206.00

1,161,500.00

1,042,294.00

10.3

TOTAL COUNTY FEES & COMMUNITY

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 23

Page 33 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GENERAL FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

HUMAN SVC & PROMOTIONAL GRAN
10-752-5508

HUMAN SERVICES-GROUPS

.00

135,000.00

10-752-5510

CHAMBER OF COMMERCE

.00

3,888.00

15,552.00

11,664.00

25.0

10-752-5513

YOUTH CLUB FOR BOYS AND GIRLS

.00

100,000.00

10-752-5515

UC SENIOR CITIZEN

.00

100,000.00

TOTAL HUMAN SVC & PROMOTIONAL

.00

3,888.00

350,552.00

346,664.00

1.1

JOINT POWERS - AIRPORT

.00

112,735.00

TOTAL AIRPORT JPB GRANT

.00

112,735.00

AIRPORT JPB GRANT
10-754-5504

POSTAGE METER LEASE
10-761-7103

POSTAGE METER INTEREST EXP

.00

500.00

10-761-7104

POSTAGE METER PRINCIPAL EXP

1,751.82

7,000.00

5,248.18

25.0

TOTAL POSTAGE METER LEASE

1,751.82

7,500.00

5,748.18

23.4

1,500,767.06

2,578,926.48

24,363,781.10

21,784,854.62

10.6

550,537.96)

143,013.78

10,192,330.77)

1.4

TOTAL FUND EXPENDITURES

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

10,049,316.99)

17 % OF THE FISCAL YEAR HAS ELAPSED

(

10/29/2026

03:48PM

PAGE: 24

Page 34 of 91

CITY OF EVANSTON
BALANCE SHEET
AUGUST 31, 2026
WATER FUND
ASSETS
50-1008000

FD - EQUITY IN POOLED CASH

50-1130000

WYOSTAR - WATER FUND

485,149.97

50-1310000

ACCRUED INTEREST RECEIVABLE

20.36

50-1320000

ACCOUNTS RECEIVABLE-UTILITIES

376,123.09

50-1330000

WATER FUND ACCOUNTS RECEIVABLE

40,829.63

50-1605000

DEFERRED OUTFLOW - WF PENSION

110,242.00

50-1606000

DEFERRED OUTFLOW - WF OPEB

22,880.00

50-1710000

LAND

161,500.00

50-1720000

BUILDINGS (A)

50-1721000

ACCUMULATED DEPRECIATION - BLD

50-1723000

UTILITY PLANT IN SERVICE

50-1723100

ACCUM DEP UTILITY PLANT IN SER

50-1740000

EQUIPMENT & MACHINERY

50-1741000

ACC DEP - EQUIPMENT & MACHINER

50-1742000

CONSTRUCTION IN PROGRESS

7,714,158.15

21,815,111.31
(

11,461,384.75)

(

20,366,531.47)

(

1,333,011.33)

27,828,975.71
1,572,429.18
415,712.80

TOTAL ASSETS

27,382,204.65

LIABILITIES AND EQUITY

LIABILITIES
50-2030000

UTILITY BONDS

50-2110000

ACCRUED VACATION & SICK LEAVE

205,404.22

7,200.00

50-2500000

PENSION LIABILITY - WATER FUND

759,411.00

50-2501000

DEFERRED INFLOW - WF PENSION

127,197.00

50-2502000

OPEB LIABILITY

170,216.00

50-2503000

DEFERRED INFLOW - WF OPEB

38,582.00

TOTAL LIABILITIES

1,308,010.22

FUND EQUITY
50-2892000

RESERVED FOR RAW WATER LINES

50,000.00

50-2893000

CAPITAL TRANSFER F/SULPHUR CRK

38,394.73

UNAPPROPRIATED FUND BALANCE:
50-2900000

FUND BALANCE - BEGINNING OF YE
REVENUE OVER EXPENDITURES - YTD
BALANCE - CURRENT DATE

25,554,550.04
431,249.66
25,985,799.70

TOTAL FUND EQUITY

26,074,194.43

TOTAL LIABILITIES AND EQUITY

27,382,204.65

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 25

Page 35 of 91

CITY OF EVANSTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

WATER RECEIPTS
50-334-1000

WATER COMSUMPTION FEES

50-334-2000

SERVICE CHARGES

382,319.12

728,115.66

1,900,000.00

1,171,884.34

38.3

890.85

1,706.31

10,000.00

8,293.69

50-334-3000

17.1

WATER TAPS

2,795.52

8,146.66

20,000.00

11,853.34

40.7

50-334-4000

WATER METER SALES

1,360.00

4,080.00

12,000.00

7,920.00

34.0

50-334-5000

BULK WATER CHARGES

45,808.80

50,000.00

4,191.20

91.6

50-334-9000

MISCELLANEOUS

420.00

2,000.00

1,580.00

21.0

433,594.29

788,277.43

1,994,000.00

1,205,722.57

39.5

INVESTMENT INTEREST WATER FUN

24,331.80

47,488.85

200,000.00

152,511.15

23.7

TOTAL INTEREST EARNINGS

24,331.80

47,488.85

200,000.00

152,511.15

23.7

TOTAL FUND REVENUE

457,926.09

835,766.28

2,194,000.00

1,358,233.72

38.1

TOTAL WATER RECEIPTS

INTEREST EARNINGS
50-351-3000

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 26

Page 36 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

WATER
50-603-1101

PERMANENT POSITIONS

77,240.13

154,480.03

1,016,000.00

861,519.97

15.2

50-603-1201

TEMPORARY - SEASONAL

2,449.00

4,309.00

10,000.00

5,691.00

43.1

50-603-1202

OVERTIME

.00

5,000.00

50-603-1203

MISCELLANEOUS PAYROLL

.00

13,500.00

50-603-1403

WY RETIREMENT SYS

14,768.28

29,536.53

195,000.00

165,463.47

15.2

50-603-1404

SOCIAL SECURITY

5,775.58

11,666.39

11,000.00

666.39)

106.1

50-603-1405

WORKER'S COMPENSATION

1,007.42

2,006.83

12,200.00

10,193.17

16.5

50-603-1407

HEALTH & MEDICAL INSURANCE

35,689.74

450,000.00

414,310.26

7.9

50-603-1408

LIFE INSURANCE

160.60

1,800.00

1,639.40

8.9

50-603-2101

BUILDING/GENERAL MAINTENANCE

2,293.80

25,000.00

22,706.20

9.2

50-603-2102

ROADS, STREETS

.00

20,000.00

50-603-2104

SEWER/WATER/STORM DRAINAGE

6,434.51

40,000.00

33,565.49

16.1

50-603-2107

ELECTRICAL

1,069.90

7,000.00

5,930.10

15.3

50-603-2110

PLUMBING

.00

1,500.00

50-603-2117

LOCKSMITHING

55.87

122.01

500.00

377.99

24.4

50-603-2118

SULPHUR CREEK MAINTENANCE

169.22

338.44

20,000.00

19,661.56

1.7

50-603-2119

FILTER PLANT MAINTENANCE

122.93

368.93

20,000.00

19,631.07

1.8

50-603-2201

MOTOR VEHICLES

225.41

434.05

4,500.00

4,065.95

9.7

50-603-2202

STREETS/CONSTRUCTION VEHICLES

.00

239.38

9,000.00

8,760.62

2.7

50-603-2214

RADIO & BROADCASTING EQUIPMEN

.00

500.00

50-603-2218

PUMPS, MOTORS

2,607.00

6,286.00

15,000.00

8,714.00

41.9

50-603-2219

LABORATORY EQUIPMENT

50-603-2301

ELECTRICAL POWER

50-603-2302
50-603-2402
50-603-2403

TELEPHONE - TOLL

7.54

14.13

200.00

185.87

7.1

50-603-2404

CELL PHONE

310.03

614.18

4,000.00

3,385.82

15.4

50-603-2409

POSTAL

201.65

15,000.00

14,798.35

1.3

50-603-2410

EXPRESS/FREIGHT

114.10

500.00

385.90

22.8

50-603-2412

INTERNET

415.85

826.70

4,500.00

3,673.30

18.4

50-603-2501

DUES/MEMBERSHIPS

334.95

651.00

2,000.00

1,349.00

32.6

50-603-2502

CONFERENCE REGISTRATION

.00

7,500.00

50-603-2503

AUTO LICENSES & REGISTRATION

.00

100.00

50-603-2506

PROFESSIONAL/ACCREDITATION

.00

108.00

7,500.00

7,392.00

1.4

50-603-2601

ADVERTISING - LOCAL

.00

250.00

50-603-2701

COMPUTER/DATA PROCESSING

.00

35,000.00

50-603-2704

LICENSING/OTHER SOFTWARE

.00

6,476.25

15,000.00

8,523.75

43.2

50-603-2801

DRY CLEANING & LAUNDRY

202.52

455.67

1,500.00

1,044.33

30.4

50-603-2805

ON LINE - CREDIT CARD FEES

4,943.27

9,995.83

55,000.00

45,004.17

18.2

50-603-2909

PER DIEM

72.64

167.98

5,000.00

4,832.02

3.4

50-603-3101

COMMERCIAL PRINTING

.00

12.19

3,500.00

3,487.81

50-603-3104

COPY CHARGES

.00

1,500.00

50-603-3106

GENERAL OFFICE SUPPLIES

139.76

2,500.00

2,360.24

5.6

50-603-3108

DATA PROCESSING SUPPLIES

50-603-3201

FUEL - GASOLINE

50-603-3202
50-603-3203

(

.00

15,000.00

10,637.11

10,919.69

115,000.00

104,080.31

9.5

FUEL

168.79

533.81

30,000.00

29,466.19

1.8

TELEPHONE - LOCAL

412.08

824.16

6,500.00

5,675.84

12.7

.00

1,500.00

1,914.24

3,237.45

15,000.00

11,762.55

21.6

FUEL - DIESEL

383.36

534.54

15,000.00

14,465.46

3.6

FUEL - PROPANE

403.82

1,500.00

1,096.18

26.9

50-603-3204

LUBRICANTS & OILS

387.88

4,000.00

3,612.12

9.7

50-603-3206

TIRES, TUBES

187.20

5,000.00

4,812.80

3.7

50-603-3208

MISCELLANEOUS SUPPLIES

111.12

190.87

1,000.00

809.13

19.1

50-603-3301

COFFEE/TEA/CREAMER/ETC

154.00

250.00

96.00

61.6

50-603-3401

FIRST AID/SAFETY SUPPLIES

510.83

549.63

2,500.00

1,950.37

22.0

50-603-3402

LABORATORY CHEMICALS

.00

2,000.00

50-603-3403

LABORATORY SUPPLIES

.00

500.00

50-603-3504

BOOKS

.00

250.00

50-603-3601

CLOTHING & UNIFORM

105.23

325.59

2,500.00

2,174.41

13.0

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 27

Page 37 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
WATER FUND
PERIOD ACTUAL
50-603-3602

FOOTWARE

50-603-3604

JANITORIAL SUPPLIES

50-603-3801

SMALL TOOLS

50-603-3802
50-603-3807

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

169.99

1,500.00

1,330.01

.00

1,200.00

285.68

2,500.00

2,214.32

11.4

PLUMBING

.00

500.00

PAINTING

.00

1,500.00

50-603-3809

ROCK/SAND/BALLAST/CONCRETE

.00

3,000.00

50-603-3812

CHEMICALS/ROAD SALT

40,407.78

88,751.95

460,000.00

371,248.05

19.3

50-603-4104

OFFICE FURNITURE - DESKS

1,820.00

.00

1,820.00)

50-603-4201

HARDWARE - TERMINAL DEVICES

.00

10,000.00

50-603-4207

METERING EQUIPMENT

2,460.00

80,000.00

77,540.00

3.1

50-603-4306

TRUCKS/BUSES/SERVICE VEHICLES

.00

10,000.00

50-603-4308

STREET/CONSTRUCTION VEHICLES

.00

2,000.00

50-603-4501

LABORATORY EQUIPMENT

.00

2,500.00

50-603-4708

HEAVY TOOLS

.00

5,500.00

50-603-4806

FIRE/FIRE PREVENTION

.00

25,000.00

50-603-5202

AGRI/INDUSTRIAL/HEAVY EQUIPMEN

.00

15,000.00

50-603-5603

AWARDS

.00

750.00

50-603-5706

AUDITING

.00

10,000.00

50-603-5714

LABORATORY

432.00

611.78

25,000.00

24,388.22

2.5

50-603-5718

MEDICAL & HEALTH

50-603-5720

OTHER

50-603-8101
50-603-8102

(

11.3

130.00

750.00

620.00

17.3

1,378.00

125,000.00

123,622.00

1.1

LIABILITY INSURANCE

.00

7,500.00

PROPERTY & CAS INSURANCE

.00

28,000.00

219,270.81

389,069.62

3,072,750.00

2,683,680.38

12.7

TOTAL WATER

PWORKS CAPITAL OUTLAY
50-705-4300

WATER LINE REPLACEMENTS

.00

1,000,000.00

50-705-4708

HEAVY EQUIPMENT

.00

120,000.00

50-705-6749

E-HILL WTR TANK #2 ROOFING

9,913.00

700,000.00

690,087.00

1.4

50-705-6764

INTAKE AND STORAGE PLC

5,534.00

101,400.00

95,866.00

5.5

50-705-6766

INSERTA VALVE INSTALLATION

.00

100,000.00

50-705-6767

WATER FILTER REFURBISHMENT

.00

150,000.00

50-705-6770

CHEMICAL FEED PUMP REPLACEME

.00

106,000.00

TOTAL PWORKS CAPITAL OUTLAY

15,447.00

2,277,400.00

2,261,953.00

TOTAL FUND EXPENDITURES

234,717.81

404,516.62

5,350,150.00

4,945,633.38

7.6

NET REVENUE OVER EXPENDITURES

223,208.28

431,249.66

3,587,399.66)

13.7

FOR ADMINISTRATION USE ONLY

(

3,156,150.00)

17 % OF THE FISCAL YEAR HAS ELAPSED

(

10/29/2026

03:48PM

PAGE: 28

Page 38 of 91

CITY OF EVANSTON
BALANCE SHEET
AUGUST 31, 2026
WASTE WATER FUND
ASSETS
51-1008000

FD - EQUITY IN POOLED CASH

51-1130000

WYOSTAR - WASTEWATER FUND

(

654,541.80)

51-1320000

ACCOUNTS RECEIVABLE

51-1322000

WASTEWATER FUND ACCOUNTS REC

3,281.49

51-1605000

DEFERRED OUTFLOW - SEWER FUND

67,616.00

51-1606000

DEFERRED OUTFLOW-SEWER OPEB

12,379.00

51-1710000

LAND

240,005.30

51-1720000

BUILDINGS

51-1721000

ACCUMULATED DEPRECIATION - BLD

51-1722000

UTILITY PLANT IN SERVICE

51-1723000

ACCUMULATED DEPR - UTILITY PLA

51-1740000

EQUIPMENT & MACHINERY

51-1741000

ACC DEP - EQUIPMENT & MACHINER

51-1742000

CONSTRUCTION IN PROGRESS

4,801,298.79
135,701.80

5,296,032.90
(

5,296,032.90)
11,680,918.08

(

9,777,410.74)

(

427,276.97)

494,649.53
566,234.86

TOTAL ASSETS

7,142,855.34

LIABILITIES AND EQUITY

LIABILITIES
51-2052000

RETAINAGE PAYABLE - CONTRACTOR

45,321.90

51-2110000

ACCRUED VACATION & SICK LEAVE

120,394.19

51-2500000

PENSON LIABILITY- SEWER FUND

476,643.00

51-2501000

DEFERRED INFLOW - SEWER FUND

73,455.00

51-2502000

OPEB OBLIGATION

97,354.00

51-2503000

DEFERRED INFLOW - WWF OPEB

23,277.00

TOTAL LIABILITIES

836,445.09

FUND EQUITY

UNAPPROPRIATED FUND BALANCE:
51-2900000

FUND BALANCE - BEGINNING OF YE
REVENUE OVER EXPENDITURES - YTD
BALANCE - CURRENT DATE

6,200,779.55
105,630.70
6,306,410.25

TOTAL FUND EQUITY

6,306,410.25

TOTAL LIABILITIES AND EQUITY

7,142,855.34

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 29

Page 39 of 91

CITY OF EVANSTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
WASTE WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

WASTEWATER RECEIPTS
51-335-1000

WASTEWATER CONSUMPTION FEES

51-335-2000

WASTEWATER TAPS

118,789.92

234,304.82

1,150,000.00

915,695.18

20.4

3,000.00

9,000.00

20,000.00

11,000.00

51-335-3000

45.0

WW SURCHARGE FEES

.00

3,500.00

51-335-9000

MISCELLANEOUS SERVICES

.00

1,500.00

121,789.92

243,304.82

1,175,000.00

931,695.18

20.7

INVESTMENT INTEREST WASTEWATE

15,144.13

29,557.10

100,000.00

70,442.90

29.6

TOTAL INTEREST EARNINGS

15,144.13

29,557.10

100,000.00

70,442.90

29.6

TOTAL FUND REVENUE

136,934.05

272,861.92

1,275,000.00

1,002,138.08

21.4

TOTAL WASTEWATER RECEIPTS

INTEREST EARNINGS
51-351-4000

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 30

Page 40 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
WASTE WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

WASTE WATER
51-604-1101

PERMANENT POSITIONS

41,215.18

82,151.98

535,000.00

452,848.02

15.4

51-604-1202

OVERTIME

.00

1,000.00

51-604-1203

MISCELLANEOUS PAYROLL

.00

7,200.00

51-604-1403

WY RETIREMENT SYS

7,880.35

15,707.45

102,500.00

86,792.55

15.3

51-604-1404

SOCIAL SECURITY

3,004.33

6,061.70

40,000.00

33,938.30

15.2

51-604-1405

WORKER'S COMPENSATION

560.52

1,117.26

7,500.00

6,382.74

14.9

51-604-1407

HEALTH & MEDICAL INSURANCE

17,175.70

237,750.00

220,574.30

7.2

51-604-1408

LIFE INSURANCE

79.20

950.00

870.80

8.3

51-604-2101

BUILDING/GENERAL MAINTENANCE

263.45

377.64

5,000.00

4,622.36

7.6

51-604-2102

ROADS, STREETS

.00

1,000.00

51-604-2103

SIDEWALKS/BIKEWAYS/PARKING

.00

1,000.00

51-604-2104

SEWER/WATER/STORM DRAINAGE

1,763.37

75,000.00

73,236.63

2.4

51-604-2105

FENCING & SIGNS

.00

750.00

51-604-2106

LANDSCAPING

.00

250.00

51-604-2107

ELECTRICAL

.00

8,000.00

51-604-2108

HEATING & AIR CONDITIONING

.00

7,000.00

51-604-2110

PLUMBING

.00

31.14

750.00

718.86

4.2

51-604-2111

CARPENTRY

51-604-2119

REPAIRS AND UPGRADES

51-604-2201

MOTOR VEHICLES

51-604-2202

STREETS/CONSTRUCTION VEHICLES

51-604-2204

.00

500.00

3,400.62

10,880.53

75,000.00

64,119.47

14.5

622.01

942.01

4,500.00

3,557.99

20.9

.00

145.78

8,500.00

8,354.22

1.7

GROUNDS & LAWN VEHICLES

.00

8.37

450.00

441.63

1.9

51-604-2210

DATA PROCESSING EQUIPMENT

.00

7,000.00

51-604-2218

PUMPS, MOTORS

.00

20,000.00

51-604-2219

LABORATORY EQUIPMENT

.00

2,500.00

51-604-2221

PLANT EQUIPMENT

.00

444.00

15,000.00

14,556.00

3.0

51-604-2301

ELECTRICAL POWER

.00

11,559.84

150,000.00

138,440.16

7.7

51-604-2302

FUEL - NATURAL GAS

2.68

11.11

1,200.00

1,188.89

51-604-2402

TELEPHONE - LOCAL

216.16

432.79

2,200.00

1,767.21

19.7

51-604-2403

TELEPHONE - TOLL

3.18

6.36

100.00

93.64

6.4

51-604-2409

POSTAL

.00

7,500.00

51-604-2410

EXPRESS/FREIGHT

.00

250.00

51-604-2412

INTERNET

44.54

88.08

500.00

411.92

17.6

51-604-2501

DUES/MEMBERSHIPS

.00

300.00

51-604-2502

CONFERENCE REGISTRATION

.00

3,500.00

51-604-2505

RECORDING & PERMIT FEES

.00

1,500.00

51-604-2506

PROFESSIONAL/ACCREDITATION

.00

1,000.00

51-604-2601

ADVERTISING - LOCAL

.00

250.00

51-604-2702

PROGRAMMING/SYSTEM DEVELOPM

.00

1,500.00

51-604-2704

LICENSING/OTHER SOFTWARE

.00

5,000.00

51-604-2909

PER DIEM

.00

2,500.00

51-604-3101

COMMERCIAL PRINTING

.00

12.19

2,500.00

2,487.81

51-604-3104

COPY CHARGES

.00

650.00

51-604-3106

GENERAL OFFICE SUPPLIES

.00

1,500.00

51-604-3108

DATA PROCESSING SUPPLIES

.00

5,000.00

51-604-3201

FUEL - GASOLINE

122.77

224.12

7,000.00

6,775.88

3.2

51-604-3202

FUEL - DIESEL

51-604-3204

LUBRICANTS & OILS

51-604-3206

TIRES, TUBES

51-604-3208

MISCELLANEOUS SUPPLIES

51-604-3304
51-604-3401
51-604-3402

.00

8,500.00

126.12

10,000.00

9,873.88

1.3

.00

5,000.00

40.83

48.55

1,250.00

1,201.45

3.9

FOOD/FOOD SERVICE SUPPLIES

.00

200.00

FIRST AID/SAFETY SUPPLIES

.00

1,000.00

LABORATORY CHEMICALS

286.17

534.77

5,000.00

4,465.23

10.7

51-604-3403

LABORATORY SUPPLIES

391.48

5,000.00

4,608.52

7.8

51-604-3504

BOOKS

.00

150.00

51-604-3507

EDUCATIONAL & INSTRUCTIONAL

.00

650.00

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 31

Page 41 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
WASTE WATER FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

51-604-3602

FOOTWARE

.00

1,500.00

51-604-3604

JANITORIAL SUPPLIES

.00

236.04

500.00

263.96

47.2

51-604-3801

SMALL TOOLS

377.97

1,500.00

1,122.03

25.2

51-604-3802

PLUMBING

.00

14.23

1,000.00

985.77

1.4

51-604-3804

ELECTRICAL

.00

1,200.00

51-604-3807

PAINTING

.00

200.00

51-604-3809

ROCK/SAND/BALLAST/CONCRETE

.00

2,500.00

51-604-3812

CHEMICALS/ROAD SALT

.00

7,656.00

12,000.00

4,344.00

63.8

51-604-3816

FIRE & FIRE PREVENTION

51-604-4104

OFFICE FURNITURE - DESKS

51-604-4201
51-604-4308

.00

200.00

551.20

300.00

200.00

251.20)

183.7

HARDWARE - TERMINAL DEVICES

.00

STREET & CONSTRUCTION VEHICLE

.00

4,000.00

25,000.00

51-604-4314

GROUNDS/LAWN EQUIPMENT

.00

1,500.00

51-604-4501

LABORATORY EQUIPMENT

.00

6,000.00

51-604-4708

HEAVY TOOLS

.00

1,500.00

51-604-5603

AWARDS

.00

750.00

51-604-5706

AUDITING

.00

15,000.00

51-604-5710

ENGINEERING

.00

200.00

51-604-5714

LABORATORY

2,356.00

2,751.00

13,500.00

10,749.00

20.4

51-604-5718

MEDICAL & HEALTH

85.00

250.00

165.00

34.0

51-604-8102

PROPERTY & CAS INSURANCE

.00

16,000.00

80,568.83

161,992.98

1,499,400.00

1,337,407.02

10.8

TOTAL WASTE WATER

(

PWORKS CAPITAL OUTLAY
51-705-6803

NORTH GRASS VALLEY LIFT STATIO

.00

610,000.00

51-705-6807

WASTEWATER UPGRADES

.00

200,000.00

51-705-6848

GRASS VALLEY LIFT STATION

5,040.25

5,238.24

.00

5,238.24)

TOTAL PWORKS CAPITAL OUTLAY

5,040.25

5,238.24

810,000.00

804,761.76

TOTAL FUND EXPENDITURES

85,609.08

167,231.22

2,309,400.00

2,142,168.78

7.2

NET REVENUE OVER EXPENDITURES

51,324.97

105,630.70

1,140,030.70)

10.2

FOR ADMINISTRATION USE ONLY

(

1,034,400.00)

17 % OF THE FISCAL YEAR HAS ELAPSED

(

10/29/2026

03:48PM

PAGE: 32

Page 42 of 91

CITY OF EVANSTON
BALANCE SHEET
AUGUST 31, 2026
ENVIRONMENTAL SERV/SANI FUND
ASSETS
52-1008000

FD - EQUITY IN POOLED CASH

184,505.57

52-1130000

WYOSTAR-ENVIRONMENTAL SERVICE

596,570.06

52-1320000

ACCOUNTS RECEIVABLE

157,509.72

52-1322000

ES A/R ACCOUNTS RECEIVABLE

52-1605000

DEFERRED OUTFLOW -ENVIRO SERV

72,267.00

52-1606000

DEFERRED OUTFLOW-ENV SVC OPEB

21,757.00

52-1710000

LAND

20,000.00

52-1720000

BUILDINGS

202,668.48

52-1721000

ACCUMULATED DEPRECIATION - BLD

52-1740000

EQUIPMENT & MACHINERY

52-1741000

ACC DEP - EQUIPMENT & MACHINER

52-1742000

CONSTRUCTION IN PROGRESS

240.00

(

98,199.84)
1,787,460.14

(

1,221,008.51)
579,500.00

TOTAL ASSETS

2,303,269.62

LIABILITIES AND EQUITY

LIABILITIES
52-2110000

ACCRUED VACATION & SICK LEAVE

120,924.47

52-2500000

PENSON LIABILITY-ENVIRON SERV

510,626.00

52-2501000

DEFERRED INFLOW - ENV SVC FUND

78,004.00

52-2502000

OPEB OBLIGATION

145,925.00

52-2503000

DEFERRED INFLOW - ES OPEB

29,415.00

TOTAL LIABILITIES

884,894.47

FUND EQUITY
52-2881000

UNRES, DES, LANDFILL

718,665.70

UNAPPROPRIATED FUND BALANCE:
52-2900000

FUND BALANCE - BEGINNING OF YE

643,599.12

REVENUE OVER EXPENDITURES - YTD

56,110.33

BALANCE - CURRENT DATE

699,709.45

TOTAL FUND EQUITY

1,418,375.15

TOTAL LIABILITIES AND EQUITY

2,303,269.62

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 33

Page 43 of 91

CITY OF EVANSTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
ENVIRONMENTAL SERV/SANI FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

ENVIRONMENT SERV RECEIPTS
52-336-1000

SANITATION COLLECTION FEES

68,839.10

137,654.06

735,000.00

597,345.94

18.7

52-336-3000

LAND FILL REVENUE

49,222.90

98,427.65

500,000.00

401,572.35

19.7

52-336-4000

CONTAINER SALES

225.00

500.00

275.00

45.0

52-336-5000

STORMWATER COLLECTION FEE

34,792.05

57,974.25

250,000.00

192,025.75

23.2

52-336-7000

COMPOST/MULCH SALES

310.00

590.00

8,000.00

7,410.00

7.4

153,389.05

294,870.96

1,493,500.00

1,198,629.04

19.7

INVESTMENT INTEREST ENV SERV

1,881.69

3,672.53

27,000.00

23,327.47

13.6

TOTAL INTEREST EARNINGS

1,881.69

3,672.53

27,000.00

23,327.47

13.6

NRCS WATERSHED STUDY GRANT

.00

35,000.00

TOTAL ENVIRONMENT SERV GRANTS

.00

35,000.00

155,270.74

298,543.49

1,555,500.00

1,256,956.51

19.2

TOTAL ENVIRONMENT SERV RECEIP

INTEREST EARNINGS
52-351-5000

ENVIRONMENT SERV GRANTS
52-364-1000

TOTAL FUND REVENUE

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 34

Page 44 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
ENVIRONMENTAL SERV/SANI FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

ENVIRONMENTAL SERVICES/SANI
52-605-1101

PERMANENT POSITIONS

42,148.31

84,296.84

554,000.00

469,703.16

15.2

52-605-1201

TEMPORARY - SEASONAL

3,272.25

7,659.25

8,500.00

840.75

90.1

52-605-1202

OVERTIME

.00

1,500.00

52-605-1203

MISCELLANEOUS PAYROLL

.00

9,150.00

52-605-1403

WY RETIREMENT SYS

8,058.79

16,117.65

106,000.00

89,882.35

15.2

52-605-1404

SOCIAL SECURITY

3,275.17

6,735.33

42,000.00

35,264.67

16.0

52-605-1405

WORKER'S COMPENSATION

617.72

1,250.63

7,600.00

6,349.37

16.5

52-605-1406

UNEMPLOYMENT COMPENSATION

5,832.00

.00

52-605-1407

HEALTH & MEDICAL INSURANCE

22,582.79

270,000.00

52-605-1408

LIFE INSURANCE

100.66

52-605-2121

STORM WATER MAINT

.00

52-605-2201

MOTOR VEHICLES

10,236.16

10,295.70

52-605-2202

STREETS/CONSTRUCTION VEHICLES

20,382.44

52-605-2210

DATA PROCESSING EQUIPMENT

.00

52-605-2220

SANITATION BINS & EQUIPMENT

52-605-2301
52-605-2302

(

5,832.00)

247,417.21

8.4

1,125.00

1,024.34

9.0

20,000.00

9,704.30

51.5

23,771.32

28,000.00

4,228.68

84.9

.00

600.00

491.82

2,000.00

1,508.18

24.6

ELECTRICAL POWER

.00

80.38

1,200.00

1,119.62

6.7

FUEL - NATURAL GAS

5.35

22.21

3,000.00

2,977.79

52-605-2304

SEWER/SANITATION

.00

1,500.00

52-605-2409

POSTAL

41.94

5,000.00

4,958.06

52-605-2502

CONFERENCE REGISTRATION

.00

1,000.00

52-605-2503

AUTO LICENSES & REGISTRATION

.00

150.00

52-605-2506

PROFESSIONAL/ACCREDITATION

.00

200.00

52-605-2601

ADVERTISING - LOCAL

.00

150.00

52-605-2704

LICENSING/OTHER SOFTWARE

.00

6,000.00

52-605-2801

DRY CLEANING & LAUNDRY

167.62

254.02

500.00

245.98

50.8

52-605-2909

PER DIEM

52-605-3101

COMMERCIAL PRINTING

52-605-3104
52-605-3106
52-605-3201

FUEL - GASOLINE

52-605-3202

FUEL - DIESEL

52-605-3204

LUBRICANTS & OILS

52-605-3206

.00

2,000.00

551.20

563.40

1,500.00

936.60

37.6

COPY CHARGES

.00

500.00

GENERAL OFFICE SUPPLIES

.00

1,000.00

814.66

1,434.93

6,000.00

4,565.07

23.9

7,059.09

11,101.28

75,000.00

63,898.72

14.8

514.80

6,500.00

5,985.20

7.9

TIRES, TUBES

.00

20,000.00

52-605-3208

MISCELLANEOUS SUPPLIES

.00

750.00

52-605-3401

FIRST AID/SAFETY SUPPLIES

.00

200.00

52-605-3601

CLOTHING & UNIFORM

.00

600.00

52-605-3602

FOOTWARE

194.99

329.94

1,500.00

1,170.06

22.0

52-605-3801

SMALL TOOLS

52-605-3803

RECYCLING EXPENSES

52-605-4201
52-605-4306

.00

1,000.00

757.83

935.25

15,000.00

14,064.75

6.2

HARDWARE - TERMINAL DEVICES

.00

2,158.75

5,000.00

2,841.25

43.2

TRUCKS/BUSES/SERVICE VEHICLES

.00

15,000.00

52-605-4703

CONTAINERS

.00

35,500.00

52-605-5202

AGRI/INDUSTRIAL/HEAVY EQUIPMEN

.00

25,000.00

52-605-5401

PROPERTY DAMAGE CLAIMS

.00

4,000.00

52-605-5603

AWARDS

.00

50.82

1,000.00

949.18

5.1

52-605-5706

AUDITING

.00

10,000.00

52-605-5718

MEDICAL & HEALTH

110.00

400.00

290.00

27.5

52-605-5902

CLEAN-UP

.00

15,000.00

52-605-5906

LANDFILL

45,701.45

400,000.00

354,298.55

11.4

52-605-6512

VALLEY GUTTER PROGRAM

.00

15,000.00

52-605-8101

LIABILITY INSURANCE

.00

5,000.00

52-605-8102

PROPERTY & CAS INSURANCE

.00

5,000.00

172,917.04

242,433.16

1,756,625.00

1,514,191.84

13.8

TOTAL ENVIRONMENTAL SERVICES/S

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 35

Page 45 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
ENVIRONMENTAL SERV/SANI FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

PWORKS CAPITAL OUTLAY
52-705-4708

HEAVY EQUIPMENT

.00

180,000.00

52-705-6903

NRCS WATERSHED DITCH STUDY

.00

35,000.00

TOTAL PWORKS CAPITAL OUTLAY

.00

215,000.00

172,917.04

242,433.16

1,971,625.00

1,729,191.84

12.3

17,646.30)

56,110.33

472,235.33)

13.5

TOTAL FUND EXPENDITURES

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

17 % OF THE FISCAL YEAR HAS ELAPSED

416,125.00)

(

10/29/2026

03:48PM

PAGE: 36

Page 46 of 91

CITY OF EVANSTON
BALANCE SHEET
AUGUST 31, 2026
MV/SHOP/INTERNAL SERVICES
ASSETS
60-1008000

FD - EQUITY IN POOLED CASH

60-1320000

ACCOUNTS RECEIVABLE

60-1510000

INVENTORY SUPPLIES

60-1720000

BUILDINGS

60-1721000

ACCUMULATED DEPRECIATION - BLD

60-1740000

EQUIPMENT & MACHINERY

60-1741000

ACC DEP - EQUIPMENT & MACHINER

(

4,110.58)
99.12
8,888.97
278,623.00

(

278,623.00)

(

77,649.40)

95,256.55

TOTAL ASSETS

22,484.66

LIABILITIES AND EQUITY

FUND EQUITY
60-2870000

INVESTMENT IN GFA

18,990.71

UNAPPROPRIATED FUND BALANCE:
60-2900000

FUND BALANCE - BEGINNING OF YE
REVENUE OVER EXPENDITURES - YTD
BALANCE - CURRENT DATE

19,268.32
(

15,774.37)
3,493.95

TOTAL FUND EQUITY

22,484.66

TOTAL LIABILITIES AND EQUITY

22,484.66

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 37

Page 47 of 91

CITY OF EVANSTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
MV/SHOP/INTERNAL SERVICES
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

SERVICES
60-381-1000

OFFICE/COPY MACHINES

60-381-5000

GAS/DIESEL/OIL CHARGES

.00

10,000.00

22,808.15

39,883.17

150,000.00

110,116.83

26.6

60-381-9000

POSTAGE CHARGES

.00

35,000.00

TOTAL SERVICES

22,808.15

39,883.17

195,000.00

155,116.83

20.5

TOTAL FUND REVENUE

22,808.15

39,883.17

195,000.00

155,116.83

20.5

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 38

Page 48 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
MV/SHOP/INTERNAL SERVICES
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

MV/SHOP/INTERNAL SERVICES
60-607-5210

REPRODUCTION

1,014.97

2,090.50

10,000.00

7,909.50

20.9

60-607-8403

GAS/DIESEL

20,482.50

38,567.04

150,000.00

111,432.96

25.7

60-607-8409

POSTAGE METER POSTAGE

.00

15,000.00

35,000.00

20,000.00

42.9

TOTAL MV/SHOP/INTERNAL SERVICE

21,497.47

55,657.54

195,000.00

139,342.46

28.5

TOTAL FUND EXPENDITURES

21,497.47

55,657.54

195,000.00

139,342.46

28.5

NET REVENUE OVER EXPENDITURES

1,310.68

15,774.37)

.00

15,774.37

FOR ADMINISTRATION USE ONLY

(

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 39

Page 49 of 91

CITY OF EVANSTON
BALANCE SHEET
AUGUST 31, 2026
GOLF FUND
ASSETS
62-1008000

FD - EQUITY IN POOLED CASH

62-1510000

INVENTORY SUPPLIES

(

488,506.89)
95,648.41

62-1710000

LAND

312,189.00

62-1720000

BUILDINGS

62-1721000

ACCUMULATED DEPRECIATION - BLD

62-1730000

LAND IMPROVEMENTS

62-1740000

EQUIPMENT & MACHINERY

62-1741000

ACC DEP - EQUIPMENT & MACHINER

(

845,830.14)

62-1755000

ACC DEP - LAND IMPROVEMENTS

(

2,828,638.36)

62-1790000

RIGHT OF USE ASSET

62-1795000

ACC AMORTIZATION - ROU

(

106,267.55)

2,271,645.15
(

1,204,394.44)
3,992,904.71
913,818.45

522,235.56

TOTAL ASSETS

2,634,803.90

LIABILITIES AND EQUITY

LIABILITIES
62-2053000

SALES TAX PAYABLE

4,804.96

TOTAL LIABILITIES

4,804.96

FUND EQUITY
62-2610000

LEASE/PURCHASE GOLF CARTS

166,376.59

62-2620000

LEASE/PURCHASE GOLF EQUIPMENT

261,112.11

UNAPPROPRIATED FUND BALANCE:
62-2900000

FUND BALANCE - BEGINNING OF YE
REVENUE OVER EXPENDITURES - YTD
BALANCE - CURRENT DATE

2,064,072.49
138,437.75
2,202,510.24

TOTAL FUND EQUITY

2,629,998.94

TOTAL LIABILITIES AND EQUITY

2,634,803.90

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 40

Page 50 of 91

CITY OF EVANSTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GOLF FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

GOLF COURSE REVENUE
62-332-8100

REGULAR SALES

122,375.45

253,726.89

520,000.00

266,273.11

48.8

62-332-8200

MERCHANDISE SALES

42,435.64

95,726.01

130,000.00

34,273.99

73.6

62-332-8300

RENT GOLF CLUB

.00

15,600.00

TOTAL GOLF COURSE REVENUE

164,811.09

349,452.90

665,600.00

316,147.10

52.5

TOTAL FUND REVENUE

164,811.09

349,452.90

665,600.00

316,147.10

52.5

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:48PM

PAGE: 41

Page 51 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GOLF FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

GOLF COURSE
62-503-2101

BUILDING/GENERAL MAINTENANCE

2,384.68

5,000.00

2,615.32

47.7

62-503-2103

SIDEWALKS/BIKEWAYS/PARK

.00

250.00

62-503-2105

FENCING/SIGNS

.00

250.00

62-503-2106

LANDSCAPING

.00

1,000.00

62-503-2107

ELECTRICAL

.00

500.00

62-503-2109

PAINTING

.00

250.00

62-503-2110

PLUMBING

.00

250.00

62-503-2116

WATERWAYS/IRRIGATION

.00

2,179.74

10,000.00

7,820.26

21.8

62-503-2201

MOTOR VEHICLES

62-503-2204

GROUNDS & LAWN VEHICLES

62-503-2222

GOLF CART REPAIRS

62-503-2301

ELECTRICAL POWER

62-503-2302
62-503-2303

(

.00

350.00

2,175.03

2,201.09

25,000.00

22,798.91

8.8

213.40)

3,500.00

3,713.40

4,076.16

213.40)

(

4,076.16

35,000.00

30,923.84

(

11.7

6.1)

FUEL - NATURAL GAS

26.13

116.63

6,100.00

5,983.37

1.9

WATER

357.42

717.14

55,000.00

54,282.86

1.3

62-503-2304

SEWER/SANITATION

231.30

464.45

2,500.00

2,035.55

18.6

62-503-2402

TELEPHONE - LOCAL

211.42

424.42

5,000.00

4,575.58

8.5

62-503-2403

TELEPHONE - TOLL

12.11

23.07

200.00

176.93

11.5

62-503-2409

POSTAL

62-503-2412

INTERNET

62-503-2501
62-503-2502

.00

250.00

285.69

571.38

2,500.00

1,928.62

22.9

DUES/MEMBERSHIPS

.00

9,000.00

CONFERENCE REGISTRATION

.00

4,000.00

62-503-2503

AUTO LICENSES & REGISTRATION

.00

250.00

62-503-2601

ADVERTISING - LOCAL

.00

700.00

62-503-2604

PROMOTIONAL

.00

5,000.00

62-503-2701

COMPUTER/DATA PROCESSING

.00

7,500.00

62-503-2704

LICENSING/OTHER SOFTWARE

2,332.09

4,664.18

35,000.00

30,335.82

13.3

62-503-2804

FINANCE CHARGES

6,704.25

12,329.08

25,000.00

12,670.92

49.3

62-503-2909

PER DIEM

.00

1,000.00

62-503-3101

COMMERCIAL PRINTING

.00

1,658.95

2,000.00

341.05

83.0

62-503-3106

GENERAL OFFICE SUPPLIES

.00

31.54

500.00

468.46

6.3

62-503-3111

FLAGS

.00

250.00

62-503-3201

FUEL - GASOLINE

1,562.03

8,500.00

6,937.97

18.4

62-503-3202

FUEL - DIESEL

1,938.25

10,000.00

8,061.75

19.4

62-503-3204

LUBRICANTS & OILS

.00

1,000.00

62-503-3206

TIRES, TUBES

.00

1,000.00

62-503-3208

MISCELLANEOUS SUPPLIES

.00

2,500.00

62-503-3304

FOOD/FOOD SERVICE SUPPLIES

511.25

1,060.95

4,000.00

2,939.05

26.5

62-503-3401

FIRST AID/SAFETY SUPPLIES

.00

500.00

62-503-3505

ATHLETIC EQUIPMENT

.00

15,000.00

62-503-3506

PRO SHOP SUPPLIES

10,391.62

41,263.63

125,000.00

83,736.37

33.0

62-503-3601

CLOTHING & UNIFORM

.00

800.00

62-503-3602

FOOTWARE

.00

300.00

62-503-3604

JANITORIAL & MAINTENANCE

294.30

555.80

1,000.00

444.20

55.6

62-503-3801

SMALL TOOLS

.00

1,200.00

62-503-3806

SAFETY EQUIPMENT

.00

250.00

62-503-3809

SAND

.00

10,000.00

62-503-3812

CHEMICALS

4,363.81

50,000.00

45,636.19

8.7

62-503-3816

FIRE & FIRE PREVENTION

143.51

587.76

8,500.00

7,912.24

6.9

62-503-4101

EQUIPMENT/TYPEWRITER/CALCULAT

.00

200.00

62-503-4201

HARDWARE - TERMINAL DEVICES

.00

9,200.00

62-503-4302

GOLF CARTS - INTEREST

490.92

1,002.03

12,000.00

10,997.97

8.4

62-503-4303

GOLF CARTS - PRINCIPAL

4,409.57

8,798.95

55,000.00

46,201.05

16.0

62-503-4304

GOLF COURSE EQUIP - PRINCIPAL

4,103.61

8,186.91

50,000.00

41,813.09

16.4

62-503-4305

GOLF EQUIP LEASE - INTEREST

1,031.47

2,083.25

15,000.00

12,916.75

13.9

62-503-4306

GAS GOLF CART LEASE

1,210.00

21,000.00

19,790.00

5.8

62-503-4307

GAS GOLF CART LEASE INT.

457.86

.00

457.86)

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

(

10/29/2026

03:49PM

PAGE: 42

Page 52 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
GOLF FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

62-503-4701

SHOP EQUIPMENT

.00

500.00

62-503-5102

PORTA POTTY RENTAL

.00

2,000.00

62-503-5909

CONTRACT SERVICES-GOLF COURS

106,314.81

756,530.00

650,215.19

14.1

62-503-8102

PROPERTY & CASUALITY

.00

10,000.00

155,805.89

211,015.15

1,414,080.00

1,203,064.85

14.9

GC IRRIGATION CONTROLLER UPGR

.00

350,000.00

TOTAL GOLF COURSE CAPITAL OUTL

.00

350,000.00

155,805.89

211,015.15

1,764,080.00

1,553,064.85

12.0

9,005.20

138,437.75

1,236,917.75)

12.6

TOTAL GOLF COURSE

GOLF COURSE CAPITAL OUTLAY
62-703-6357

TOTAL FUND EXPENDITURES

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

1,098,480.00)

17 % OF THE FISCAL YEAR HAS ELAPSED

(

10/29/2026

03:49PM

PAGE: 43

Page 53 of 91

CITY OF EVANSTON
BALANCE SHEET
AUGUST 31, 2026
CEMETERY FUND
ASSETS
70-1008000

FD - EQUITY IN POOLED CASH

24,838.44

70-1110000

EQUITY IN POOLED CD'S

100,000.00

TOTAL ASSETS

124,838.44

LIABILITIES AND EQUITY

FUND EQUITY
70-2851000

RESERVED - PERPETUAL CARE

205,846.79

UNAPPROPRIATED FUND BALANCE:
70-2900000

FUND BALANCE - BEGINNING OF YE

(

53,852.55)

REVENUE OVER EXPENDITURES - YTD

(

27,155.80)

BALANCE - CURRENT DATE

(

81,008.35)

TOTAL FUND EQUITY

124,838.44

TOTAL LIABILITIES AND EQUITY

124,838.44

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:49PM

PAGE: 44

Page 54 of 91

CITY OF EVANSTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
CEMETERY FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

CEMETERY RECEIPTS
70-339-1000

PERPETUAL CARE

3,050.00

4,600.00

15,000.00

10,400.00

30.7

70-339-2000

OPEN/CLOSE

2,750.00

4,150.00

15,000.00

10,850.00

27.7

70-339-3000

SITE PURCHASES

4,950.00

5,650.00

20,000.00

14,350.00

28.3

TOTAL CEMETERY RECEIPTS

10,750.00

14,400.00

50,000.00

35,600.00

28.8

TOTAL FUND REVENUE

10,750.00

14,400.00

50,000.00

35,600.00

28.8

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:49PM

PAGE: 45

Page 55 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
CEMETERY FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

CEMETERY
70-502-2101

BUILDING/GENERAL MAINTENANCE

.00

130.23

3,600.00

3,469.77

70-502-2105

FENCING AND SIGNS

.00

500.00

3.6
.0

70-502-2106

LANDSCAPING

32.00

750.00

718.00

4.3

70-502-2113

HEADSTONE REPAIRS

70-502-2116

WATERWAYS & IRRIGATION

70-502-2201

MOTOR VEHICLES

70-502-2202

STREET/FIRE/CONSTRUCTION

70-502-2204

.00

500.00

3,017.38

3,035.84

12,000.00

8,964.16

25.3

24.85

1,000.00

975.15

2.5

.00

500.00

GROUNDS/LAWN VEHICLES

578.46

757.46

4,000.00

3,242.54

18.9

70-502-2301

ELECTRICAL POWER

902.70

1,654.66

7,000.00

5,345.34

23.6

70-502-2302

FUEL - NATURAL GAS

29.15

60.19

4,000.00

3,939.81

1.5

70-502-2303

WATER

229.93

522.86

20,000.00

19,477.14

2.6

70-502-2304

SEWER & SANITATION

99.23

198.46

1,000.00

801.54

19.9

70-502-2402

TELEPHONE - LOCAL

65.75

131.50

1,000.00

868.50

13.2

70-502-2403

TELEPHONE - TOLL

3.38

6.77

100.00

93.23

6.8

70-502-2412

INTERNET

190.95

381.90

1,500.00

1,118.10

25.5

70-502-2502

CONFERENCE REGISTRATION

.00

200.00

70-502-2503

AUTO LICENSES & REGISTRATION

.00

100.00

70-502-2601

ADVERTISING - LOCAL

.00

100.00

70-502-2701

COMPUTER/DATA PROCESSING

.00

3,700.00

70-502-3101

COMMERCIAL PRINTING

.00

250.00

70-502-3106

GENERAL OFFICE SUPPLIES

32.82

500.00

467.18

6.6

70-502-3111

FLAGS

.00

250.00

70-502-3201

FUEL - GASOLINE

357.24

4,500.00

4,142.76

7.9

70-502-3202

FUEL - DIESEL

375.97

7,500.00

7,124.03

5.0

70-502-3203

FUEL - PROPANE

.00

300.00

70-502-3204

LUBRICANTS & OILS

.00

1,500.00

70-502-3206

TIRES, TUBES

.00

2,000.00

70-502-3401

FIRST AID/SAFETY SUPPLIES

.00

200.00

70-502-3601

CLOTHING & UNIFORM

.00

162.74

.00

70-502-3801

SMALL TOOLS

44.88

70-502-3809

ROCK, SAND, BALLAST, CONCRETE

70-502-3812

CHEMICAL/ROAD SALT

70-502-4101
70-502-4314
70-502-5905

CONTRACT SERVICES - CEMETERY

70-502-8102

PROPERTY & CAS INSURANCE

(

162.74)

400.00

355.12

11.2

.00

2,500.00

388.00

8,500.00

8,112.00

4.6

EQUIPMENT/TYPEWRITER/CALCULAT

.00

250.00

GROUNDS/LAWN EQUIPMENT

.00

6,000.00

33,257.43

286,785.00

253,527.57

11.6

.00

2,000.00

39,630.12

41,555.80

384,985.00

343,429.20

10.8

TOTAL CEMETERY

CEMETERY CAPITAL OUTLAY
70-704-6418

CEMETERY TURF CART

.00

45,000.00

70-704-6419

CEMETERY IRRIGATION FILTRATION

.00

25,000.00

TOTAL CEMETERY CAPITAL OUTLAY

.00

70,000.00

39,630.12

41,555.80

454,985.00

413,429.20

9.1

TOTAL FUND EXPENDITURES

NET REVENUE OVER EXPENDITURES

FOR ADMINISTRATION USE ONLY

(

28,880.12)

(

27,155.80)

(

17 % OF THE FISCAL YEAR HAS ELAPSED

404,985.00)

(

377,829.20)

(

6.7)

10/29/2026

03:49PM

PAGE: 46

Page 56 of 91

CITY OF EVANSTON
BALANCE SHEET
AUGUST 31, 2026
LODGING TAX FUND
ASSETS
71-1008000

FD - EQUITY IN POOLED CASH

71-1121000

PEAKS INV CASH SWEEP ACCT

71-1130500

PEAKS INVESTMENT CMV

71-1131000

ACCRUED INTEREST PEAKS INV

71-1310500

PEAKS INVESTMENT - LT

742,837.85
47,387.58
(

1,468.28)
3,946.84
490,009.54

TOTAL ASSETS

1,282,713.53

LIABILITIES AND EQUITY

FUND EQUITY

UNAPPROPRIATED FUND BALANCE:
71-2900000

FUND BALANCE - BEGINNING OF YE
REVENUE OVER EXPENDITURES - YTD
BALANCE - CURRENT DATE

1,279,508.54
3,204.99
1,282,713.53

TOTAL FUND EQUITY

1,282,713.53

TOTAL LIABILITIES AND EQUITY

1,282,713.53

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:49PM

PAGE: 47

Page 57 of 91

CITY OF EVANSTON
REVENUES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
LODGING TAX FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEARNED

PCNT

LOCAL SALES & USE TAX
71-312-4000

LODGING TAX

53,552.95

85,594.15

375,000.00

289,405.85

22.8

TOTAL LOCAL SALES & USE TAX

53,552.95

85,594.15

375,000.00

289,405.85

22.8

LODGING TAX INTEREST

.00

17,000.00

TOTAL INTEREST EARNINGS

.00

17,000.00

53,552.95

85,594.15

392,000.00

306,405.85

21.8

INTEREST EARNINGS
71-351-3000

TOTAL FUND REVENUE

FOR ADMINISTRATION USE ONLY

17 % OF THE FISCAL YEAR HAS ELAPSED

10/29/2026

03:49PM

PAGE: 48

Page 58 of 91

CITY OF EVANSTON
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 2 MONTHS ENDING AUGUST 31, 2026
LODGING TAX FUND
PERIOD ACTUAL

YTD ACTUAL

BUDGET

UNEXPENDED

PCNT

LODGING TAX EXPENDITURES
71-446-9100

GENERAL EXPENSES (BD)

71-446-9210

MARKETING CONTRACT

.00

3,000.00

21,248.33

42,496.66

255,000.00

212,503.34

16.7

71-446-9220

Sponsored by: Councilor Welling
3

Page 67 of 91

First Reading
Schmidt
Lind
Perkes
Williams
Welling
Sellers
Hegeman

__E___
__E___
__Y___
__Y___
__Y___
__Y___
__Y__

Second Reading

Third Reading

Schmidt
Lind
Perkes
Williams
Welling
Sellers
Hegeman

__Y___
__Y___
__Y___
__Y___
__E___
_ Y____
__Y___

_____
_____
_____
_____
_____
_____
_____

Page 68 of 91

ORDINANCE 26 – 08
AN ORDINANCE OF THE CITY OF EVANSTON, WYOMING,
AMENDING § 24-22(E) OF THE CODE OF THE CITY OF EVANSTON
WYOMING (“FENCES, HEDGES AND WALLS”) TO PERMIT THE USE
OF AN ELECTRIC OR ELECTRICALLY CHARGED FENCE TO
CONFINE THE GRAZING OF GOATS PURSUANT TO SECTION 24-27.2;
AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, the City of Evanston, Wyoming (the “City”) has authority under Wyoming
law to regulate the keeping of animals and to adopt zoning regulations within its corporate limits
for the protection of the public health, safety, and welfare; and
WHEREAS, the City Council is considering the adoption of a temporary grazing
ordinance that would permit or require the use of an electric or electrically charged fence to confine
goats used for prescribed grazing purposes within the City; and
WHEREAS, Evanston City Code § 24-22(E) generally prohibits electric or electrically
charged fences within the City, except as specifically enumerated therein, and does not presently
permit the use of such fencing to confine goats engaged in prescribed grazing; and
WHEREAS, in order to implement a temporary grazing ordinance that permits or requires
the use of electric fencing, the City Council finds it necessary to amend § 24-22(E) of the Evanston
City Code to expressly allow the use of an electric or electrically charged fence to confine the
grazing of goats; and
WHEREAS, the City Council finds it to be in the best interest of the public health, safety,
and welfare to adopt this amendment;
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE
CITY OF EVANSTON, WYOMING THAT:
Section 1. Section 24-22(E) of the Evanston City Code (“Fences, Hedges and Walls”) is
hereby amended by the addition of a new subsection (4), so that § 24-22(E) to read as follows:
§ 24-22. Fences, hedges and walls.
* * *
E. No barbed, concertina or similar sharp or pointed wire fence, or electrically charged fence,
shall be permitted except as follows:
(1)
Temporary fences on construction sites may be as high as required to protect the
property during the period of construction and may have barbed wire where the barbed
wire is not less than eight feet above the ground.
(2)
In the A (agricultural district), barbed wire may be permitted as an internal fence
(i.e. not on the periphery of the property) for use to contain livestock.
(3)
In the I (industrial) district, in addition to those fences permitted in required yards,
fences and walls may be permitted in accordance with the height and setback of structures
as set forth in section 24-16. When set back at least twelve feet from the property line,
fences may also have up to three strands of ordinary barbed wire where it is not less than
eight feet above the ground.
(4)
Any electric or electrically charged fence used to confine the grazing of goats
pursuant to Section 24-27.2.
Section 2. If any provision of this Ordinance or the application thereof to any person or
circumstance is held invalid, such invalidity shall not affect other provisions or applications which
can be given effect without the invalid provision or application, and to this end the provisions of
this Ordinance are declared severable.
Section 3. All ordinances or parts of ordinances of the City of Evanston, Wyoming, in
conflict with the provisions of this Ordinance are hereby repealed to the extent of such conflict.
Section 4. This Ordinance shall become effective on passage on third and final reading
and publication as required by Wyoming law.
PASSED AND APPROVED on First Reading this __6th_ day of ___October____, 2026.

Page 69 of 91

2026.

PASSED AND APPROVED on Second Reading this _20th_ day of _October_____,

PASSED AND APPROVED on Third and Final Reading this _____ day of
_______________, 2026.
___________________________________
Kent H. Williams, Mayor
ATTEST:
_______________________________
Diane Harris, City Clerk
Sponsored by Councilor Welling
First Reading
Schmidt
Lind
Perkes
Williams
Welling
Sellers
Hegeman

__E___
__E___
__Y___
__Y___
__Y___
__Y___
__Y___

Second Reading

Third Reading

Schmidt
Lind
Perkes
Williams
Welling
Sellers
Hegeman

__Y___
__Y___
__Y__
__Y__
__A___
__Y__
__Y__

_____
_____
_____
_____
_____
_____
_____

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RESOLUTION 26 - 51
A RESOLUTION OF THE CITY OF EVANSTON, WYOMING,
APPROVING A SERVICES AGREEMENT WITH ROCKY MOUNTAIN
RESERVE LLC D/B/A RMR BENEFITS FOR THE ADMINISTRATION
OF THE CITY’S HEALTH FLEXIBLE SPENDING ACCOUNT AND
HEALTH
REIMBURSEMENT
ARRANGEMENT,
INCLUDING
RELATED COBRA ADMINISTRATION.
WHEREAS, the City of Evanston sponsors the City of Evanston Flexible Benefit Plan,
which includes a health flexible spending account, and the City of Evanston Health
Reimbursement Arrangement Plan, each of which the City continued by Adoption Agreement
executed on April 4, 2017 pursuant to prior resolutions of the Governing Body; and
WHEREAS, the City desires to engage Rocky Mountain Reserve LLC d/b/a RMR
Benefits to administer the health flexible spending account and the health reimbursement
arrangement, including continuation coverage (COBRA) administration for those plans, effective
January 1, 2027; and
WHEREAS, Rocky Mountain Reserve LLC d/b/a RMR Benefits has proposed to provide
those claims administration, recordkeeping, and COBRA administration services pursuant to the
attached Services Agreement; and
WHEREAS, funds for the compensation payable under the Services Agreement have been
appropriated in the City’s adopted budget for the current fiscal year; and
WHEREAS, the Governing Body of the City of Evanston has determined that entering
into the attached Services Agreement is in the best interests of the City and its employees;
NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE
CITY OF EVANSTON, WYOMING THAT:
Section 1. The Services Agreement between the City of Evanston and Rocky Mountain
Reserve LLC d/b/a RMR Benefits for administration of the City’s Health Flexible Spending
Account, Health Reimbursement Arrangement, and related COBRA administration, a copy of
which is attached hereto, is hereby approved in substantially that form, with such changes as are
approved by the City Attorney and are not materially adverse to the City.
Section 2. The Mayor is hereby authorized to execute, and the City Clerk to attest, on
behalf of the City of Evanston, the attached Services Agreement with Rocky Mountain Reserve
LLC d/b/a RMR Benefits and a business associate agreement with Rocky Mountain Reserve LLC
d/b/a RMR Benefits meeting the requirements of the Health Insurance Portability and
Accountability Act of 1996, in a form approved by the City Attorney.
Section 3. The Mayor is further authorized to execute such plan documents and adoption
agreements for the City of Evanston Flexible Benefit Plan and the City of Evanston Health
Reimbursement Arrangement Plan, in a form approved by the City Attorney, as are necessary to
transition administration of those plans to Rocky Mountain Reserve LLC d/b/a RMR Benefits
effective January 1, 2027.
PASSED, APPROVED AND ADOPTED this ______ day of _______________, 2026.
__________________________________
Kent H. Williams, Mayor
ATTEST:
_______________________________
Diane Harris, City Clerk
Schmidt
Lind
Perkes
Williams
Welling
Sellers
Hegeman

_______
_______
_______
_______
_______
_______
_______

Page 71 of 91

ROCKY MOUNTAIN RESERVE (RMR)
SERVICES AGREEMENT FOR
CITY OF EVANSTON, WYOMING

Health Flexible Spending Account (FSA)
Health Reimbursement Arrangement (HRA)
COBRA Administration
Recitals
The City of Evanston, Wyoming, a Wyoming municipal corporation (the “City” or “Employer”),
has established a program to make certain benefits available to its employees. The program
includes:
•

Tax-favored arrangements such as pre-tax payment of the employee share of the cost for
certain benefits including:
o Health Flexible Spending Account (FSA)

•

Employer-funded reimbursement of eligible medical expenses through a Health
Reimbursement Arrangement (HRA)

•

Continuation of coverage services including:
o COBRA administration for the Health FSA and the HRA

The components of the program may be subject to various legal requirements under ERISA,
COBRA, HIPAA, the Code, and other laws.
The City sponsors the City of Evanston Flexible Benefit Plan, which includes a healthcare flexible
spending account (the “Health FSA”), and the City of Evanston Health Reimbursement
Arrangement Plan (the “HRA”) (each, a Plan), for eligible employees of the Employer and their
dependents. The Health FSA and the HRA are group health plans within the meaning of the
Internal Revenue Code of 1986, as amended (the Code), and each Plan is maintained by a
governmental entity and is a “governmental plan” within the meaning of Section 3(32) of the
Employee Retirement Income Security Act of 1974, as amended (ERISA), and Section 414(d) of
the Code.
The Health FSA and the HRA are required to offer continuation of coverage to certain individuals
pursuant to the provisions of §4980B of the Code and Part 6, Subtitle B, Title I of ERISA (to the
extent applicable) and Title XXII of the Public Health Service Act (42 U.S.C. § 300bb-1 et seq.)
(collectively referred to herein as “COBRA”).
Employer is the Plan's Plan Administrator to the extent those terms apply to a governmental plan
under ERISA and the Code, and under COBRA, the Plan's Plan Administrator has the
responsibility for the administration of COBRA as it applies to the Plan.

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Rocky Mountain Reserve is in the business of assisting with the performance of various services
related to employee benefit programs. The City has requested that Rocky Mountain Reserve assist
it, and act on its behalf, with respect to a variety of services as described in this Agreement. Rocky
Mountain Reserve is not providing tax or legal advice, and the City shall be solely responsible for
determining the legal and tax status of the program. To the extent Rocky Mountain Reserve is
considered a business associate under HIPAA with regard to one or more elements of the program,
the necessary parties have entered into a separate business associate agreement (or agreements) to
document compliance with HIPAA's privacy, security, breach notification, and electronic data
interchange (EDI) requirements.
In consideration of the mutual promises contained in this Agreement, the City and Rocky Mountain
Reserve agree as follows.
Article 1 Introduction
1.1 Effective Date and Term
The effective date of this Agreement is January 1, 2027 ("Effective Date"). This agreement shall
remain in effect until the Agreement is terminated in accordance with section “Termination of
Agreement” and Section 7.9 (Non-Appropriation) herein. Rocky Mountain Reserve shall perform
implementation and open-enrollment support services for the Health FSA and the HRA at no
additional charge (except that optional COBRA open-enrollment packets and general rights notices
requested by Employer shall be billed at the fees set forth in the COBRA Appendix) before the
Effective Date as reasonably necessary for the plan year beginning January 1, 2027, and the
Employer will use reasonable efforts to cause its prior administrator to deliver participant election,
account balance, and claims data to Rocky Mountain Reserve in a mutually agreed format. Rocky
Mountain Reserve may rely on opening balances and other data furnished by Employer or its prior
administrator without independent verification.
1.2 Scope of Undertaking
Employer has sole and final authority to establish, maintain, control, and manage the operation of
the Program. Rocky Mountain Reserve is and shall remain an unrelated contractor with respect to
the services being performed hereunder, and no representative of Rocky Mountain Reserve shall
for any purpose be deemed an employee of Employer. Nor shall Rocky Mountain Reserve and
Employer be deemed partners, engaged in a joint venture, or governed by any legal relationship
other than that of unrelated contracting parties. Rocky Mountain Reserve expressly does not
assume any responsibility for the general design of the Program, the adequacy of its funding, or
any act or omission or breach of duty by Employer. Nor is Rocky Mountain Reserve in any way
to be deemed an insurer, or guarantor with respect to any benefits payable under the Program.
Rocky Mountain Reserve merely facilitates reimbursements to participants and does not assume
any financial risk or obligation with respect to claims for benefits payable by Employer under the
Program. To the fullest extent permitted under applicable law, Rocky Mountain Reserve does not
intend to be the "named fiduciary," "plan sponsor," or "plan administrator" (as such terms are
described in ERISA, other applicable law, or the Program documentation) or assume any of the
obligations or responsibilities corresponding to those designations. Unless required by applicable

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law, nothing in this Agreement shall be deemed to (a) render the Rocky Mountain Reserve a party
to the Program; (b) confer upon Rocky Mountain Reserve any authority or control respecting
management of the Program, authority or responsibility in connection with administration of the
Program, or responsibility for the terms or validity of the Program; or (c) impose upon Rocky
Mountain Reserve any obligation to any employee of Employer, any Participant, or any person
otherwise entitled to benefits through the Program.
1.3 Definitions
"Agreement" means this Rocky Mountain Reserve Services Agreement, including all Appendices
hereto.
"Appendix" or "Appendices" means one or more appendices to this Agreement, which are
incorporated by reference into and form part of this Agreement.
"Business Associate Contract" means any separate agreement entered into between one or more
employee benefit plans or arrangements (as covered entities, or by Employer on their behalf) under
the Program and the Rocky Mountain Reserve (as business associate) to document compliance
with HIPAA's privacy, security, breach notification, and electronic data interchange (EDI)
requirements.
"2% COBRA Administration Fee" and "50% COBRA Administration Fee" mean the difference
between the "applicable premium" within the meaning of COBRA and the premium amount the
Plan may charge for Continuation Coverage (102% of the applicable premium or 150% of the
applicable premium in the case of an extension based on the disability of a Qualified Beneficiary).
"COBRA" means the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended,
including regulations thereunder.
"Code" means the Internal Revenue Code of 1986, as amended, including regulations thereunder.
"Continuation Coverage" means the continued coverages under the Plan following a Qualifying
Event provided to a Qualified Beneficiary as required by COBRA.
"Employer" means the City of Evanston, Wyoming, and refers to the Employer in its various roles,
including (as applicable) Named Fiduciary, Plan Administrator, and Plan Sponsor.
"ERISA" means the Employee Retirement Income Security Act of 1974, as amended, including
regulations thereunder. References to ERISA apply only to the extent ERISA is applicable to the
Plan or the Program.
"Effective Date" has the meaning given in Section 1.1.
"Electronic PHI" is a type of PHI and has the meaning assigned to such term under HIPAA.
"Health FSA" means a health flexible spending arrangement (Health FSA) under Code §105
offered under the Employer's Code §125 cafeteria plan.
"HIPAA" means the Health Insurance Portability and Accountability Act of 1996, as amended,
including regulations thereunder.

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"HRA" means the City of Evanston Health Reimbursement Arrangement Plan, an employerfunded health reimbursement arrangement, as described in the HRA Appendix.
"Litigation" means any litigation or other proceeding, including but not limited to any judicial or
administrative proceeding, involving a dispute arising under COBRA or this Agreement, or an
audit, investigation, or proceeding by the Internal Revenue Service or the United States
Department of Labor involving directly or indirectly the duties or responsibilities of the Employer,
the Plan Administrator, or Rocky Mountain Reserve.
"Named Fiduciary" means, with respect to any Plan subject to ERISA, the named fiduciary as
defined in ERISA §402(a)(1). The Employer is the Named Fiduciary for any Plan subject to ERISA
unless another party is identified as the Named Fiduciary in applicable Plan documentation.
"Participant" means any individual participating in the Program.
"Plan" means each portion of the Program through which benefits are provided.
"Plan Administrator" means, with respect to any Plan subject to ERISA, the administrator as
defined in ERISA §3(16)(A). The Employer is the Plan Administrator for any Plan subject to
ERISA unless another party is identified as the Plan Administrator in applicable Plan
documentation.
"Plan Sponsor" means the Employer.
"Program" means the program established by the Employer to make certain benefits available to
its employees (as described in the Recitals) and refers to the Plans collectively.
"Protected Health Information" or "PHI" has the meaning assigned to such term under HIPAA.
"Qualified Beneficiary" means any individual specified in COBRA who is eligible to elect
Continuation Coverage.
"Qualifying Event" means a qualifying event within the meaning of COBRA (generally, an event
upon which a Qualified Beneficiary must be given the opportunity to elect Continuation Coverage
as specified in COBRA).
"Rocky Mountain Reserve" or “RMR” means Rocky Mountain Reserve LLC d/b/a RMR Benefits
Article 2 Employer Responsibilities
2.1 Sole Responsibilities
a. General. Employer has the sole authority and responsibility for the Program and its
operation, including the authority and responsibility for establishing, administering,
construing, and interpreting the provisions of the Program and making all determinations
thereunder. Employer gives Rocky Mountain Reserve the authority to act on behalf of
Employer in connection with the Program, but only as expressly stated in this Agreement
or as mutually agreed in writing by Employer and Rocky Mountain Reserve. All final
determinations as to a Participant's entitlement to Program benefits are to be made by
Employer, including any determination upon appeal of a denied claim for Program
benefits.
b. Responsibilities. Without limiting Employer's responsibilities with respect to any Plan, it
shall be Employer's sole responsibility and duty to ensure compliance with COBRA;

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perform required nondiscrimination testing; amend the Plans as necessary to ensure
ongoing compliance with applicable law; file any required tax or governmental returns
relating to the Plans; collect and forward any fees related to the Plans; determine if and
when a valid election change has occurred; handle Participant claim appeals; execute and
retain required Plan and claims documentation; and take all other steps necessary to
maintain and operate the Plans in compliance with applicable provisions of the Plans,
ERISA, the Code, and other applicable federal and state laws. Employer's engagement of
Rocky Mountain Reserve to assist it in meeting any such obligation does not relieve
Employer of responsibility for the obligation.

2.2 Service Charges; Fees and Expenses
Employer shall pay Rocky Mountain Reserve the service charges set forth in the Appendices
hereto, as described in Article 5. All service charges and fees shall be guaranteed to the Employer
for a period of three (3) years from the effective date of this agreement. After this time period,
Rocky Mountain Reserve may propose an adjustment to service charges and fees by giving the
Employer at least ninety (90) days’ advance written notice. No adjustment shall take effect unless
approved in a written amendment executed by both parties in accordance with Section 7.3.

2.3 Benefit Funding
Subject to Section 7.9 (Non-Appropriation), Employer shall promptly make funds available for
the payment of Program benefits as described in Article IV. These funds shall be clearly separate
from any funds otherwise made available for other purposes (e.g., service charges, fees and
expenses). It is the Employer's intent that the Program be operated to fall within an exception or
nonenforcement policy with respect to ERISA's trust requirement for plan assets, to the extent
ERISA applies.

2.4 Information to Rocky Mountain Reserve
Employer shall furnish the information requested by Rocky Mountain Reserve as determined
necessary to perform Rocky Mountain Reserve's functions hereunder, including information
concerning the Program and the eligibility of individuals to participate in and receive Program
benefits. Such information shall be provided to Rocky Mountain Reserve in the time and in the
manner agreed to by Employer and Rocky Mountain Reserve. Rocky Mountain Reserve shall have
no responsibility with regard to benefits paid (or not paid) in error, or with regard to failure to
timely provide required notices or other communications, due to Employer's failure to timely
update or ensure the accuracy of such information. Employer shall be responsible for ensuring the
accuracy of all information provided, and bears the burden of proof in any dispute with Rocky
Mountain Reserve relating to the accuracy of any information provided to Rocky Mountain
Reserve. Rocky Mountain Reserve shall have no liability to Employer or any Participant as a
consequence of inaccurate information provided, and Rocky Mountain Reserve shall not have any
obligation to credit Employer for any claims expenses or administrative fees incurred or paid to
Rocky Mountain Reserve as a consequence of Employer failing to review information for
accuracy. Rocky Mountain Reserve shall assume that all such information that appears at least
facially reasonable is complete and accurate, and is under no duty to question the completeness or
accuracy of such information. With respect to any Plan subject to the HIPAA privacy rule, such
information (once in the possession of Rocky Mountain Reserve) shall be considered PHI, and
when transmitted by or maintained in electronic media thereafter shall be considered ePHI, subject

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to the privacy, breach notification, and security rules under HIPAA and the applicable separate
Business Associate Contract.
Employer will provide Rocky Mountain Reserve with the names of individuals authorized to act
for the Employer in connection with this Agreement.
Information to be furnished to Rocky Mountain Reserve necessary to provide COBRA
administration services for the Health FSA and the HRA, including, but not limited to:
a. The names of all Qualified Beneficiaries eligible to elect Continuation Coverage, as well
as the COBRA Qualifying Event date and the type of event (i.e., termination of
employment), employee census information (including the coverage that the employee had
at the time of the Qualifying Event), and dependent information for all dependents covered
under the employee's Plan at the time of the Qualifying Event.
b. Employer will determine the cost to the Plan for Continuation Coverage and establish the
premium to be charged to Qualified Beneficiaries. Employer will also establish the length
of the grace period within which a Qualified Beneficiary may pay premiums for
Continuation Coverage without the loss of such coverage. Employer will communicate
both the cost to the Plan for Continuation Coverage and the premium to be charged to
Qualified Beneficiaries to Rocky Mountain Reserve.
c. Mailing addresses and any other information necessary to enable Rocky Mountain Reserve
to perform the administrative services under this Agreement;
d. Information concerning any violations of COBRA known to Employer immediately upon
acquiring such information.
e. PHI will be subject to the privacy and security rules under HIPAA and the separate
Business Associate Contract.

2.5 Compliance
Employer is responsible for the Program's compliance with all applicable federal and state laws
and regulations. Employer acknowledges that Rocky Mountain Reserve is not providing tax or
legal advice and that Employer shall be solely responsible for determining the legal and tax status
of the Program. Rocky Mountain Reserve will provide information requested by the Employer in
the assistance of the Employer’s sole obligation to complete and file any forms or documents for
legal purposes.
2.6 Financial Responsibility for Claims
Employer is responsible for payment of claims made pursuant to, and the benefits to be provided
by, the Program. Rocky Mountain Reserve does not insure or underwrite the liability of Employer
under the Program. Except for (a) expenses required for Rocky Mountain Reserve to be in the
business of providing services under this Agreement; and (b) expenses specifically assumed by
Rocky Mountain Reserve in this Agreement, Employer is responsible for all expenses incident to
the Program.

2.7 Medical Records
Employer shall, if required by law or regulation, (a) notify each Participant and provide each
Participant with an opportunity to opt out (if required); or (b) obtain from each Participant such
written authorization for release of any personal financial records and medical records in

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accordance with applicable state and federal law (including without limitation HIPAA and the
Gramm-Leach-Bliley Act) to permit Employer and Rocky Mountain Reserve to perform their
respective obligations under this Agreement.

2.8 HIPAA Privacy and Security
With respect to any Plan or arrangement under the Program that is subject to the HIPAA privacy
rule, Employer shall provide Rocky Mountain Reserve with certification that the applicable Plan
document has been amended as required by the privacy rule to permit disclosures of PHI to
Employer for plan administration purposes and that Employer agrees to the conditions set forth in
applicable Plan documentation. Upon request, Employer will provide a copy of any applicable
Plan amendments to Rocky Mountain Reserve. Other aspects of the HIPAA privacy, breach
notification, and security rules are reflected in the separate applicable Business Associate Contract.
In the event of a conflict between this Agreement and the Business Associate Contract regarding
HIPAA compliance obligations, the terms of the Business Associate Contract will control.

2.9 Collection of Due and Unpaid Premiums
As part of normal administration RMR will send required notices and collect COBRA applicable
premiums on behalf of Qualified Beneficiaries and remit such premiums back to Employer. RMR
will each month also make available a remittance report detailing all COBRA activity and payment
information. It is Employer’s responsibility to reconcile the remittance report to its own records.
2.10 Form 5500 and other Employer Tax Obligations
Employer is responsible for filing all relevant tax documents and forms including but not limited
to Form 5500 (if applicable). Rocky Mountain Reserve will provide the necessary details to the
Employer related to plans serviced by Rocky Mountain Reserve in relation to these obligations if
requested by the Employer. If not requested by the Employer, Rocky Mountain Reserve will not
provide additional documentation or data.
Article 3 Rocky Mountain Reserve Responsibilities
3.1 Limited Responsibilities
Rocky Mountain Reserve's sole responsibilities shall be as described in this Agreement, including
the obligations listed in any Appendix to this Agreement. Rocky Mountain Reserve generally
provides certain reimbursement, recordkeeping, and other administrative services, as described
further below. Rocky Mountain Reserve and any subcontractors (as described below) will carry
out these duties in accordance with the Plan documents and applicable law.
3.2 Customer Service
Rocky Mountain Reserve shall provide customer service personnel during normal business hours
as determined by Rocky Mountain Reserve. Subject to the terms of any Business Associate
Contract, Rocky Mountain Reserve shall not be deemed in default of this Agreement as a result
of, nor held responsible for, any cessation, interruption, or delay in the performance of its
obligations hereunder due to causes beyond its reasonable control, including, but not limited to,
natural disaster, act of God, labor controversy, civil disturbance, disruption of the public markets,
war or armed conflict, or the inability to obtain sufficient materials or services required in the
conduct of its business, including Internet access, or any change in or the adoption of any law,
judgment, or decree.

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3.3 Benefit Processing and Payment
Rocky Mountain Reserve shall, on behalf of Employer, operate under the express terms of this
Agreement and the Program. Rocky Mountain Reserve shall accept and process claims of
Participants received by Rocky Mountain Reserve for benefits under the Program in accordance
with the terms and conditions, including timeframes, of the applicable Plan (as set forth in the Plan
document) and applicable law. Rocky Mountain Reserve shall adjudicate and pay Program benefits
to Participants, as set forth in this Article 3 and Article 4, in accordance with Plan terms and in its
usual and customary manner. Where a claim is not paid in full, Rocky Mountain Reserve shall
provide written denial notices in accordance with the terms and conditions, including timeframes,
of the applicable Plan (as set forth in the Plan document) and applicable law. Rocky Mountain
Reserve shall have no duty or obligation with respect to claims incurred prior to the Effective Date
("Prior Reimbursement Requests"), if any, or Program administration (or other) services arising
prior to the Effective Date ("Prior Administration"), if any, regardless of whether such services
were/are to be performed prior to or after the Effective Date. Employer agrees that (a) Rocky
Mountain Reserve has no responsibility, liability, or obligation with respect to Prior
Reimbursement Requests or Prior Administration; and (b) Employer will be responsible for
processing Prior Reimbursement Requests (including any run-out claims submitted after the
Effective Date) and maintaining legally required records of all Prior Reimbursement Requests and
Prior Administration sufficient to comply with applicable legal (e.g., IRS substantiation)
requirements.
In consideration for the services provided by RMR in accordance with this Agreement, Employer
agrees to pay RMR the applicable Service Charges in accordance with this Agreement.
Notwithstanding any provision herein to the contrary, Employer and RMR intend and agree that
any funds submitted by Employer to RMR: (i) are and shall remain the general assets of Employer;
(ii) are not “plan assets” within the meaning of ERISA (without regard to whether ERISA applies);
(iii) were never held in an account, fund, or trust bearing the name of a Benefit Plan or any
participants or beneficiaries thereof.
3.4 Bonding and Insurance Coverage
Rocky Mountain Reserve has, and will maintain, a fidelity bond for all persons involved in
collecting money or making claim payments, and all officers of Rocky Mountain Reserve. This
bond covers the handling of Employer's and Participants' money and must protect such money
from losses by dishonesty, theft, forgery or alteration, and unexplained disappearance. Such bond
shall be in an amount sufficient to at least satisfy the fidelity bonding requirement under ERISA
§412 and the maximum City funds RMR holds and any other applicable bonding requirement(s).
Rocky Mountain Reserve shall also maintain business liability coverage, cyber and E&O coverage
in the amount of at least $1 million. Rocky Mountain Reserve shall provide proof of such bonding
and business liability coverage annually at a minimum and upon Employer's request at other times.
3.5 Reporting
As permitted under, and in accordance with, a Business Associate Contract (if applicable), Rocky
Mountain Reserve shall make available to Employer at least monthly via electronic medium
(unless otherwise agreed by the parties) reports summarizing the reimbursement account activities.
Rocky Mountain Reserve shall also make available to Participants at least monthly via electronic
medium a report showing individualized payment history, status of claims, and the amounts and
transactions of the individual accounts during the preceding month. All disclosures under this

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section shall be made in accordance with HIPAA, including the minimum necessary standard. The
employer is responsible for reviewing the reports made available via electronic medium (unless
otherwise agreed by the parties) and notifying Rocky Mountain Reserve of any errors of which it
is aware within a reasonable period of time after reviewing them.
3.6 Claims Appeals
Rocky Mountain Reserve shall refer to Employer or its designee, for final determination, any claim
for benefits or coverage that is appealed after initial denial by Rocky Mountain Reserve, or any
class of claims that Employer may specify, including (a) any question of eligibility or entitlement
of the claimant for coverage under the Program; (b) any question with respect to the amount due;
or (c) any other appeal.
3.7 Additional Documents
If Employer requests, and Employer and Rocky Mountain Reserve mutually agree, then Rocky
Mountain Reserve shall furnish Employer (a) sample documents, to be reviewed by Employer with
its legal counsel, for creation of customized documentation for the Program to be approved and
executed by Employer, including summary plan descriptions (SPDs), plan documents, and plan
amendments (if any); and (b) sample administrative forms needed for Rocky Mountain Reserve to
perform its duties under this Agreement. Employer acknowledges that Employer is solely
responsible for determining the legal and tax status of the Program and the legal sufficiency of all
governing documents.
3.8 Recordkeeping
Rocky Mountain Reserve shall maintain, for the duration of this Agreement, the usual and
customary books, records, and documents, including electronic records, that relate to the Program
and its Participants that Rocky Mountain Reserve has prepared or that have otherwise come within
its possession. These books, records, and documents, including electronic records, are the property
of Employer, and Employer has the right of continuing access to them during normal business
hours at Rocky Mountain Reserve's offices with reasonable prior notice. Rocky Mountain Reserve
shall retain such records for at least the period required by applicable law, and the Employer and
its auditors may inspect and copy them. If this Agreement terminates Rocky Mountain Reserve
will make available for retrieval, all such books, records, and documents to Employer, subject to
Rocky Mountain Reserve's right to retain copies of any records it deems appropriate. Employer
shall be required to pay Rocky Mountain Reserve reasonable charges for transportation of physical
records. To the extent that any records are provided in an electronic format, the format must be
readily accessible and usable by Employer. This provision is subject to the terms of Section 7.6(j).
Notwithstanding the foregoing, upon termination of this Agreement, Rocky Mountain Reserve
must comply with the terms of any applicable separate Business Associate Contract with respect
to the destruction or return of all PHI, including PHI that is in the possession of subcontractors or
agents of Rocky Mountain Reserve.
3.9 Standard of Care; Erroneous Payments
Rocky Mountain Reserve shall use reasonable care and due diligence in the exercise of its powers
and the performance of its duties under this Agreement, provided that a higher standard of care
will be exercised where required by applicable law. If Rocky Mountain Reserve makes any
payment under this Agreement to an ineligible person, or if more than the correct amount is paid,
Rocky Mountain Reserve shall promptly notify Employer and make diligent efforts to recover any

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payment made to or on behalf of an ineligible person or any overpayment. To the extent electronic
payment cards are used, Rocky Mountain Reserve shall follow the Plan language and applicable
legal requirements regarding the efforts to be made. Rocky Mountain Reserve will not be
financially responsible for such erroneous payment, unless Rocky Mountain Reserve would
otherwise be financially responsible under another provision of this Agreement.
3.10 Notices to Employer
Rocky Mountain Reserve shall provide to Employer all notices (including any required opt-out
notice) reflecting its privacy policies and practices, including any notices required by state or
federal law (including, but not limited to, HIPAA and the Gramm-Leach-Bliley Act) or the
Business Associate Contract.
3.11 Nondiscretionary Duties; Additional Duties
Rocky Mountain Reserve and Employer agree that, to the fullest extent permitted by applicable
law, the duties to be performed under this Agreement by Rocky Mountain Reserve are
nondiscretionary duties. Rocky Mountain Reserve and Employer may agree to additional duties in
writing as may be specified in an amendment to this Agreement, including amendment to any of
the Appendices from time to time. With respect to any such additional duties, Rocky Mountain
Reserve and Employer agree that, to the fullest extent permitted by applicable law, any such
additional duties shall be nondiscretionary duties.
3.12 Subcontractors
Rocky Mountain Reserve may engage subcontractors to assist Rocky Mountain Reserve in the
performance of its obligations under this Agreement. Subcontractors may include, among others,
electronic, cloud, or other data storage providers, and vendors of debit card services. The Employer
must be promptly notified of the initial engagement of a subcontractor and any subsequent material
modifications to the subcontractor relationship, including changing subcontractors, discontinuing
use of a subcontractor, and change in scope of subcontractor responsibilities. Rocky Mountain
Reserve guarantees the subcontractor's performance to the same degree as if Rocky Mountain
Reserve provided the services directly. Rocky Mountain Reserve will ensure that, if necessary, a
Business Associate Contract is in place with respect to applicable services provided by a
subcontractor. Rocky Mountain Reserve shall be solely responsible for the cost of Subcontractor
services, except for fees and charges expressly set forth in the Appendices.
3.13 COBRA Services
a. Determine whether a Qualifying Event has occurred based on information furnished by
Employer.
b. Determine when required COBRA notices must be furnished and provide all required
COBRA notices to employees, spouses, dependents, and Qualified Beneficiaries.
c. Receive all required COBRA notices from employees, spouses, dependents, and Qualified
Beneficiaries.
d. Determine the date by when COBRA elections must be made and provide all necessary
election forms.
e. Receive and process duly executed COBRA election forms received from Qualified
Beneficiaries.

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f. Determine whether a COBRA Coverage election is valid, based on information furnished
by Employer.
g. Determine the duration of Continuation Coverage and whether an event has occurred
terminating coverage.
h. Design, print, and send statements and payment coupons to Qualified Beneficiaries who
have elected Continuation Coverage stating the amount of the monthly premium for
Continuation Coverage.
i. Receive, process, and forward to the Employer amounts received as premiums from
Qualified Beneficiaries for Continuation Coverage.
j. Notify the Employer when qualified beneficiaries enroll or cease to be eligible for COBRA.
3.14 Deposit of COBRA Premium Payment
Upon receipt of premium payments from Qualified Beneficiaries for Continuation Coverage, RMR
will deposit such amounts in an account established by the RMR, until such amounts are required
to be remitted back to the Employer. RMR will maintain and render accounting of the premiums
received from Qualified Beneficiaries for Continuation Coverage, and remit the amounts collected
to Employer at such times and in such manner as may be agreed upon by RMR and Employer, but
not more frequently than monthly.
Article 4 Benefit Program Payment; Employer's Funding Responsibility
4.1 Funding of Benefits
Funding for any benefit payment to (or on behalf of) the Participants under the Program, including
but not limited to, all benefits to Participants in accordance with the Program, is the sole
responsibility of Employer. Employer agrees to provide sufficient funds to satisfy all payments to
Participants under the Program, including claims for reimbursement for covered expenses as
described in the applicable Plan documents, if such expenses are incurred and the claim is
presented for payment during the term of this Agreement or any subsequent run-out period as may
be specified in the applicable Plan documents. Rocky Mountain Reserve shall have no obligation
to advance its own funds to pay Program benefits and may suspend the payment of claims until
sufficient funds are received from Employer. In the event of a conflict between this provision and
the FSA Appendix, the FSA Appendix shall control.
Employer agrees to provide funds to Rocky Mountain Reserve in the form of an initial up-front
payment prior to Rocky Mountain Reserve making any payments to the Participants under the
Programs. This up-front payment amount will depend on the frequency of funding, if funded on a
weekly basis, the amount will be equal to 10% of annual elections. Upon termination of the benefit,
Rocky Mountain Reserve will return this up-front payment to the Employer no later than ninety
(90) days from the end of the plan year or end of the run-out period, whichever is later.
In the event funds of the Employer held by Rocky Mountain Reserve accrue interest as part of
Rocky Mountain Reserve’s compensation hereunder the funds shall be insured or held in a
federally insured depository institution or, to the extent required by Wyoming law governing the
deposit of public funds, shall be secured or collateralized as required by that law.
Article 5 Rocky Mountain Reserve Compensation
5.1 Service Charges

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The monthly service charges of Rocky Mountain Reserve are described in the Appendices. Rocky
Mountain Reserve may change the amount of such charges during the term of this Agreement only
upon mutual agreement in accordance with Section 2.2. The parties may agree that a change in
service charges will take effect sooner in certain circumstances, such as in the event of a material
Program change.
5.2 Billing of Charges
All service charges of Rocky Mountain Reserve shall be billed separately from statements for
payment of premiums and claims so that proper accounting can be made by Employer of the
respective amounts paid for claims and for administrative expenses.
5.3 Payment of Charges
All charges under this Article 5 shall be determined by Rocky Mountain Reserve and billed to
Employer monthly. Employer shall make payment to Rocky Mountain Reserve within twenty (20)
business days of receipt of notice of the amount due. Employer may withhold payment of any
amount disputed in good faith pending resolution of the dispute, and no late fee, interest, or penalty
shall accrue unless expressly agreed in a written amendment.
5.4 Compensation Disclosures
Rocky Mountain Reserve shall disclose direct and indirect sources of compensation received by
Rocky Mountain Reserve, other than the items discussed above, attributable to this Agreement.
Total compensation received by Rocky Mountain Reserve for the performance of services under
this Agreement, including direct and indirect sources of compensation, may not exceed what is
considered "reasonable" for purpose of ERISA's prohibited transaction exemption with respect to
services provided to any plan subject to ERISA.
5.5 Third-party Compensation
As set forth herein the Employer understands and agrees that Rocky Mountain Reserve receives
compensation from third parties related to certain services that it may provide hereunder. Such
compensation may include interchange revenue related to the use of electronic payment cards for
related transactions, interest on Employer funds held to pay Plan benefits, interest on funds
established in any Rocky Mountain Reserve account. Although these amounts are not paid by
Employer, this compensation is in addition to other payments Employer makes to Rocky Mountain
Reserve for the administrative and other services described herein.
Article 6 Indemnification and Hold Harmless
6.1 No Indemnification by Employer
Each party shall be responsible for its own acts and omissions. To the extent permitted by
Wyoming law, and subject to the limitations, defenses, and immunities of the Wyoming
Governmental Claims Act, Wyo. Stat. § 1-39-101 et seq., the Employer shall be responsible for
claims arising from its own negligence. Nothing in this Section limits the Employer’s
responsibilities under Article 2, including its responsibility for any tax, penalty, or assessment
applicable to the Program or the Employer. Nothing in this Agreement requires the Employer to
indemnify or hold harmless Rocky Mountain Reserve or any other person, or constitutes a lending
or pledge of the City’s credit or the creation of a debt of the City in violation of Article 16 of the
Wyoming Constitution.

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6.2 Indemnification by Rocky Mountain Reserve
Rocky Mountain Reserve shall indemnify Employer and hold it harmless from and against all loss,
liability, damage, expense, and attorney's fees arising out of any claim, demand, or lawsuit brought
by a third party (including Program Participants and beneficiaries) against Employer, to the extent
caused by the negligence or willful misconduct of Rocky Mountain Reserve, or its breach of this
Agreement, in performing services hereunder. Rocky Mountain Reserve shall have no obligation
under this Section to the extent a claim arises from information, instructions, or funding provided
(or not provided) by Employer, the terms of the Plans, or any other act or omission of Employer.
In addition, Rocky Mountain Reserve shall indemnify Employer and hold it harmless from and
against any liability, expense, demand, or other obligation resulting from or arising out of any tax
or similar assessment (federal or state), for which Rocky Mountain Reserve is liable.
6.3 Limitation of Liability
To the fullest extent permitted by law, neither party shall be liable to the other for any indirect,
incidental, consequential, special, or punitive damages arising out of or relating to this Agreement.
Article 7 General Provisions
7.1 Severability; Headings
If any term of this Agreement is declared invalid by a court, such invalidation will not affect the
validity of any other provision, provided that the basic purposes of this Agreement are achieved
through the remaining valid provisions. The headings of Articles and sections contained in this
Agreement are for reference purposes only and shall not affect in any way the meaning or
interpretation of this Agreement.
7.2 Compliance; Non-Waiver
Failure by Employer or Rocky Mountain Reserve to insist upon strict performance of any provision
of this Agreement will not modify such provision, render it unenforceable, or waive any
subsequent breach. No waiver or modification of any of the terms or provisions of this Agreement
shall be valid unless in each instance the waiver or modification is accomplished pursuant to the
amendment provisions of Section 7.3.
7.3 Assignment
Rocky Mountain Reserve may assign or transfer this Agreement and attachments or amendments
issued hereunder in connection with the sale of substantially all of its assets, stock, or securities,
or in connection with any change in control. Except as provided in the preceding sentence, neither
party may assign or transfer this Agreement without the prior written consent of the other party,
which shall not be unreasonably withheld. If Rocky Mountain Reserve assigns this Agreement in
connection with a sale of substantially all of its assets, stock, or securities, or if there is a change
in control of Rocky Mountain Reserve, the Employer may terminate this Agreement without
penalty upon not less than thirty (30) days’ written notice to Rocky Mountain Reserve. This
Agreement may be amended only by written agreement of duly authorized officers of Employer
and Rocky Mountain Reserve. Any amendment on behalf of the Employer is subject to approval
by the Governing Body of the City where required by law or City policy.
7.4 Nondisclosure of Proprietary Information
a. General. Employer and Rocky Mountain Reserve each acknowledge that in contemplation
of entering into this Agreement (and as a result of the contractual relationship created

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hereby), each party has revealed and disclosed, and shall continue to reveal and disclose to
the other, information which is proprietary or confidential information of such party.
Employer and Rocky Mountain Reserve agree that each party shall (1) keep such
proprietary or confidential information of the other party in strict confidence; (2) not
disclose confidential information of the other party to any third parties or to any of its
employees not having a legitimate need to know such information; (3) not use confidential
information of the other party for any purpose not directly related to and necessary for the
performance of its obligations under this Agreement (unless required to do so by a court of
competent jurisdiction or a regulatory body having authority to require such disclosure);
and (4) comply with the terms of use and disclosure of PHI in any Business Associate
Contract. Notwithstanding the foregoing, Rocky Mountain Reserve acknowledges that the
Employer is subject to the Wyoming Public Records Act, Wyo. Stat. §§ 16-4-201 through
16-4-205, and that disclosure by the Employer of records in compliance with that Act, or
with any other applicable law, subpoena, or court order, shall not constitute a breach of this
Agreement. Where practicable and permitted by law, the Employer will notify Rocky
Mountain Reserve before disclosing information that Rocky Mountain Reserve has
identified in writing as a trade secret or confidential commercial information, so that Rocky
Mountain Reserve may seek protective relief at its sole cost and expense.
b. Confidential Information Defined. Information revealed or disclosed by a party for any
purpose not directly related to and necessary for the performance of such party's obligations
under this Agreement shall not be considered confidential information for purposes hereof
(1) if, when, and to the extent such information is or becomes generally available to the
public without the fault or negligence of the party receiving or disclosing the information;
(2) if the unrestricted use of such information by the party receiving or disclosing the
information has been expressly authorized in writing and in advance by an authorized
representative of the other party; or (3) if required by applicable law. For purposes of this
section, confidential information is any information in written, human-readable, machinereadable, or electronically recorded form (and legended as confidential or proprietary, or
words of similar import) and information disclosed orally in connection with this
Agreement and identified as confidential or proprietary (or words of similar import); and
programs, policies, practices, procedures, files, records, and correspondence concerning
the parties' respective businesses or finances. The terms and conditions of this section
“Nondisclosure of proprietary information” shall survive the termination of this
Agreement.
7.5 Dispute Resolution; Venue
The parties shall first attempt in good faith to resolve any controversy or claim arising out of or
relating to this Agreement through informal negotiation between their designated representatives.
If the dispute is not resolved within thirty (30) days after written notice of the dispute, either party
may pursue any remedy available at law or in equity. Any action arising out of or relating to this
Agreement shall be brought exclusively in the District Court of the Third Judicial District, Uinta
County, Wyoming, or, if federal jurisdiction exists, the United States District Court for the District
of Wyoming, and each party consents to that venue. Nothing in this Agreement requires the
Employer to submit to binding arbitration or to litigate outside the State of Wyoming, and nothing
in this Section waives the Employer’s sovereign immunity as provided in Section 7.8.
7.6 Termination of Agreement

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a. Either Party may terminate any or all of the Services provided under this Agreement by
providing the other Party with: (i) in the case of RMR providing such notice, no less than
one hundred eighty (180) days prior written notice, effective only as of the last day of a
plan year, and (ii) in the case of Employer providing such notice, no less than sixty (60)
days prior written notice. Such notice to be effective on the date specified in such notice.
b. RMR may terminate any or all Services, in whole or in part, if Employer materially
breaches the terms of this Agreement or any Services Appendix and does not cure that
material breach within thirty (30) days of notice of breach (if any).
c. Employer may terminate a Services Appendix if RMR materially breaches its obligations
under that Services Appendix and does not cure that material breach within thirty (30) days
after receipt of Employer’s notice.
d. Each Party may also terminate a Service as set forth in the Services Appendix applicable
to such Service.
e. This Agreement shall terminate automatically with respect to any Benefit Plan Service as
of the date the underlying Benefit Plan is terminated.
f. Termination of this Agreement (including Appendices) shall not terminate the rights or
obligations of either party arising prior to the effective date of such termination. The
indemnity, confidentiality and privacy provisions of this Agreement shall survive its
termination.
g. Survival of Certain Provisions. Termination of this Agreement shall not terminate (1) the
rights or obligations of either party arising out of a period prior to such termination; (2) the
indemnity, confidentiality, privacy, and security provisions of this Agreement; or (3) any
provision in this Agreement that specifically provides for survival following termination
of this Agreement.
h. Termination for Non-Appropriation. The Employer may terminate this Agreement as
provided in Section 7.9 (Non-Appropriation).
i. Transition Assistance. Upon expiration or termination of this Agreement for any reason,
Rocky Mountain Reserve shall continue to process claims incurred before the termination
date through the applicable run-out period (with Employer continuing to pay the service
charges set forth in the Appendices at the rates then in effect, and to fund all benefit
payments, during the run-out period), shall deliver all Employer and Participant records in
a readily usable electronic format within thirty (30) days at no additional charge, and shall
return all Employer funds held by it in accordance with Article 4; provided that Rocky
Mountain Reserve’s obligations under this paragraph are conditioned on Employer’s
payment of undisputed service charges and funding of benefit payments when due.
7.7 Complete Agreement; Governing Law
This Agreement (including the Appendices) is the full Agreement of the parties with respect to the
subject matter hereof and supersedes all prior agreements and representations between the parties,
other than the separate applicable Business Associate Contract between any Plan subject to the
HIPAA privacy rule and Rocky Mountain Reserve. This Agreement shall be construed, enforced,
and governed by the laws of the State of Wyoming.
7.8 Sovereign Immunity

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The City does not waive sovereign immunity by entering into this Agreement, and specifically
retains immunity and all defenses available to it as a sovereign pursuant to Wyo. Stat. § 1-39104(a) and all other applicable law. Designations of venue, choice of law, enforcement actions,
and other similar provisions should not be construed as a waiver of sovereign immunity. The
parties agree that any ambiguity as to sovereign immunity shall be construed in favor of sovereign
immunity.
7.9 Non-Appropriation
Notwithstanding any other provision of this Agreement, the Employer’s obligations under this
Agreement are subject to annual appropriation by the Governing Body of the City of Evanston. If
funds are not appropriated or otherwise made available to pay amounts due under this Agreement
for any fiscal period, the Employer may terminate this Agreement effective as of the last day of
the last fiscal period for which funds are available, upon not less than thirty (30) days’ prior written
notice to Rocky Mountain Reserve and without penalty, but Employer shall remain liable for
service charges for all services performed through the effective date of termination (including any
run-out period under Section 7.6) and for funding benefit payments for claims incurred before that
date. Amounts withheld from Participants’ compensation as salary reductions are not subject to
appropriation and shall be applied as provided in this Agreement. Nothing in this Agreement
constitutes a debt or liability of the City beyond the current fiscal year or a pledge of the City’s
credit in violation of Article 16 of the Wyoming Constitution and the City’s obligation hereunder
shall be limited to funds lawfully appropriated or withheld from participants..
7.10 Authority and Approval
This Agreement was approved by the Governing Body of the City of Evanston by Resolution No.
26-____, adopted November 3, 2026, and the individual signing on behalf of the City is authorized
to do so. Rocky Mountain Reserve represents that it is validly existing and, to the extent required
by Wyoming law, qualified to transact business in the State of Wyoming.
7.11 Security Breach Notification
Rocky Mountain Reserve shall notify the Employer in writing without unreasonable delay, and in
any event within five (5) business days, after discovering any unauthorized acquisition of or access
to personal identifying information or PHI of Participants, and shall cooperate with the Employer
in meeting any notification obligations under applicable law, including Wyo. Stat. § 40-12-501 et
seq. and the HIPAA breach notification rule. This Section is in addition to, and does not limit, any
Business Associate Contract.

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IN WITNESS WHEREOF, Employer and Rocky Mountain Reserve have caused this Agreement
to be executed in their names by their undersigned officers, the same being duly authorized to do
so.
Rocky Mountain Reserve LLC
d/b/a RMR Benefits

City of Evanston, Wyoming

_________________________________
Name

__________________________________
Name

_________________________________
Signature

__________________________________
Signature

_________________________________
Title

Mayor

_________________________________
Date

__________________________________
Date
ATTEST:
___________________________________
Diane Harris, City Clerk
APPROVED AS TO FORM:
____________________________________
City Attorney

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Appendix
Capitalized terms used in this Appendix and not otherwise defined herein have the meanings given
in the Agreement.
Appendix – Overall Fees
Document Amendment Fee:
$75.00, payable if Plan Documents should be amended after a written request has been made by
the Employer.
Appendix - Health FSA Guidelines
Monthly Service Charges:
The monthly administration fees charged for each Participant enrolled in the FSA as of the first
day of each month for the term of the Agreement shall be $3.90 per Participant per month.
If the administration fees do not meet or exceed the monthly minimum fee of $75.00 every month,
then the minimum fee shall apply.
Services Included:
Employer is responsible for all legal requirements and administrative obligations with regard to
the Health FSA, except for the following administrative duties to be performed by Rocky Mountain
Reserve or a subcontractor of Rocky Mountain Reserve engaged in accordance with the
Agreement:
1. Rocky Mountain Reserve shall make available (by electronic medium and paper copy)
enrollment and reimbursement forms and instructions for filing Participant claims. Upon
payment of additional fees, Rocky Mountain Reserve shall make available other Health FSA
documents.
2. Make a requested change in a Participant's coverage election as soon as practicable after
receiving instructions from Employer.
3. Rocky Mountain Reserve shall prepare the information necessary to enable Employer to satisfy
its Form 5500 filing obligation (if any) with regard to the Health FSA. Employer shall be
responsible for reviewing the information provided by Rocky Mountain Reserve to ensure its
accuracy, and, unless otherwise agreed by the parties in writing, Employer shall prepare and
submit any Form 5500.
4. Rocky Mountain Reserve shall assist Employer in performing preliminary, midyear, and final
nondiscrimination tests for the Health FSA. Employer shall remain solely liable for the
consequences of any action or inaction arising from those tests.
5. RMR shall make initial decisions with regard to Participant claims as specified in the
applicable underlying Plan document. Disbursement of benefit payments that it determines to
be due shall be made promptly. Unless special circumstances exist, including denial of all or a
portion of the claim, payment shall be disbursed within seven (7) business days of the day on
which RMR receives the claim. Unless the Plan document provides otherwise, benefit
payments shall be made by direct deposit or check payable to the Participant. If the amount of

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the claim exceeds the amount the Participant has had withheld to-date, RMR will contact
Employer to make available such excess amount.
6. RMR shall notify Participants with regard to any claims that are denied due to inadequate
substantiation or data submission, and provide an adequate period of time for the Participant
to resubmit the claim. RMR shall follow the requirements of ERISA as reflected in the Plan
document with regard to denial of claims.
Services Not Included: Rocky Mountain Reserve is not responsible for any of the following:
1. Payment of claims from other than an Employer general assets account.
2. Employer's compliance with COBRA or USERRA, if applicable (other than the COBRA
administration services described in the COBRA Appendix).
3. Employer's compliance with HIPAA privacy, breach notification, and security provisions, if
applicable, but Rocky Mountain Reserve will comply with provisions of HIPAA's privacy,
breach notification, and security rules applicable to Rocky Mountain Reserve in carrying out
its duties.
4. Employer's compliance with qualified medical child support orders (QMCSOs).
5. Determining whether Employer's Health FSA documents are in compliance with the Code or
any other applicable state, federal, or local statutes or regulations.
6. Determining if and when an event has occurred under the IRS permitted election change
regulations (or other applicable law) such that a change in election is permitted under the
Health FSA.
Appendix - HRA Guidelines
Monthly Service Charges:
The monthly administration fees charged for each Participant enrolled in the HRA as of the first
day of each month for the term of the Agreement shall be $3.50 per Participant per month.
If the administration fees do not meet or exceed the monthly minimum fee of $75.00 every month,
then the minimum fee shall apply.
A Participant enrolled in both the Health FSA and the HRA shall be charged both the Health FSA
fee and the HRA fee, and the monthly minimum fee applies separately to each.
Services Included:
Employer is responsible for all legal requirements and administrative obligations with regard to
the HRA, except for the following administrative duties, to be performed by Rocky Mountain
Reserve or a subcontractor of Rocky Mountain Reserve engaged in accordance with the
Agreement:
(1) Make available (by electronic medium and paper copy) claim forms and instructions for
filing Participant claims for reimbursement under the HRA.
(2) Maintain, in accordance with the HRA plan document, the Employer-funded account
balance of each Participant, including any carryover amounts and any amounts available
to retirees, and report balances to the Employer and to Participants at least monthly.

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(3) Make initial decisions with regard to Participant claims as specified in the HRA plan
document, including determining whether an expense is eligible medical care and whether
it has been reimbursed under the Health FSA, and apply the order of payment in the plan
documents under which eligible expenses are paid under the Health FSA before the HRA.
Unless special circumstances exist, payment of benefits that RMR determines to be due
shall be disbursed within seven (7) business days of the day on which RMR receives the
claim.
(4) Notify Participants of any claim that is denied, including claims denied for inadequate
substantiation, and provide a specified period of time for the Participant to perfect and
resubmit the claim, in accordance with the HRA plan document.
(5) Perform COBRA administration for the HRA as described in the COBRA Appendix.
Services Not Included: Rocky Mountain Reserve is not responsible for any of the following:
(1) Payment of claims from other than an Employer general assets account.
(2) Determining the amount or timing of Employer contributions to Participants’ HRA
accounts, which the Employer shall communicate to Rocky Mountain Reserve in the time
and manner agreed.
(3) Determining whether Employer’s HRA documents are in compliance with the Code or any
other applicable state, federal, or local statutes or regulations.
(4) Determining whether an expense has been or will be reimbursed under any coverage other
than the Health FSA and the HRA.
Appendix - COBRA Guidelines
Scope: The COBRA administration services described in Article 3 and in this Appendix apply
only to the Health FSA and the HRA. Rocky Mountain Reserve has no responsibility under this
Agreement for continuation coverage under any group medical, dental, vision, or other insured
plan of the Employer.
Monthly Service Charges:
The monthly administration fees charged for each employee enrolled in the Health FSA or the
HRA as of the first day of each month for the term of the Agreement shall be $0.48 per employee
enrolled in the Health FSA or the HRA per month.
If the administration fees do not meet or exceed the monthly minimum fee of $75.00 every month,
then the minimum fee shall apply.
Rocky Mountain Reserve will retain the 2% COBRA Administration fee paid by the Qualified
Beneficiary.
Open Enrollment Services (Optional)
If chosen by the employer, Rocky Mountain Reserve will prepare and send out open enrollment
packets for an additional fee of $8.00 per packet.
If chosen by the employer, Rocky Mountain Reserve will send a General Rights Notice to all
employees at takeover for an additional fee of $2.00 per notice.

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Services Included: Employer is responsible for all legal requirements and administrative
obligations with regard to COBRA, except for the following administrative duties, to be performed
by Rocky Mountain Reserve or a subcontractor of Rocky Mountain Reserve engaged in
accordance with the Agreement:
1. Determine whether a Qualifying Event has occurred.
2. Determine when required COBRA notices must be furnished and provide all required COBRA
notices to employees, spouses, dependents, and Qualified Beneficiaries.
3. Receive all required COBRA notices from employees, spouses, dependents, and Qualified
Beneficiaries.
4. Determine the date by when COBRA elections must be made and provide all necessary
election forms.
5. Receive and process duly executed COBRA election forms received from Qualified
Beneficiaries.
6. Determine whether a COBRA Continuation Coverage election is valid.
7. Determine the duration of Continuation Coverage and whether an event has occurred
terminating coverage.
8. Design, print, and send statements and payment coupons to Qualified Beneficiaries who have
elected Continuation Coverage stating the amount of the monthly premium for Continuation
Coverage.
9. Receive, process, and forward to the Employer amounts received as premiums from Qualified
Beneficiaries for Continuation Coverage.
10. Notify the Employer when qualified beneficiaries enroll or cease to be eligible for COBRA.