On the agenda: Mower County Mower County Board Regular Session with Committee of the Whole Session following — facial recognition (Nov 10)
⚠ Agenda Watch Minnesota · Tuesday, November 10, 2026 — in 4 days
About this record
The published agenda for this November 10 meeting contains: "facial recognition". This is the public record BEFORE the vote — read the document, then show up. Public comment is where cancellations start.
Check the agenda document for the meeting time.
The agenda, word for word
Government public record — the full text of the published document, archived November 7, 2026. Gold highlighting of key terms is ours, not the original’s. Read the original document ↗
Board of Commissioners
Government Center
201 First Street NE, Austin, MN 55912
507-437-9549
www.co.mower.mn.us
Tuesday, November 10, 2026
9:00 AM
Board Room Lower Level
REGULAR BOARD AGENDA
Pledge of Allegiance
Approve Agenda
Public Comment (*Guidance provided at end of agenda)
Sheriff
1.
Discussion regarding Dispatch Options
Consent Agenda
1.
Approve Minutes
2.
Acknowledge Receipt of Electronic Fund Transfer Payment Reports
3.
Approve Commissioner Warrants
4.
Approve 2026 Statement of Work with Clifton Larson Allen, LLC
5.
Resolution for Proposed Transfer of $474,547 from the County State Aid Municipal Construction Account
to the Regular Construction Account.
6.
Approve Pre-ordering 60 Computers for 2027 Replacement Inventory
7.
Approve Health & Human Services office furniture/furnishings as surplus property for
recycling/disposal
Environmental Services
1.
Resolution to Submit Plan Renewal Amendment for Root River Comprehensive Watershed
Management Plan
2.
Request relief from Zoning Ordinance front yard requirements as provided by Section 14-13(b) in
order to grant a permit under unique conditions
(Chair calls Recess from Regular Board)
Health & Human Services Board
(Chair adjourns Health & Human Services Board and reconvenes Regular Board)
Highway
1.
Approve Purchase of 46,500 Pounds of Maxwell Nuvo 3405 Asphalt Crack Sealant from
Midstates Equipment & Supply
2.
Approve Resolution Accepting the Project and Authorizing Final Payment to Midwest
Contracting, LLC for Construction of Bridge 50L02 on 720th Ave in Pleasant Valley Township,
SAP 050-599-185
3.
Approve Purchase of Approximately 10,000 Tons of Class 2 Aggregate from Bruening Rock
Products Delivered to the Adams Shop
4.
Approve Resolution Accepting the Project and Authorizing Final Payment to Ulland Brothers Inc.
for 2026 County Road Rehabilitation Projects on CSAH 3, CSAH 15, CSAH 16, and CR 57.
5.
Approve Resolution Supporting the Local Road Improvement Program Grant Application for the
CSAH 8 Reconstruction and Rehabilitation Project
Page 1 of 181
6.
Approve Resolution of Support and Sponsorship of Lansing Township's 2026 Local Road
Improvement Program Grant Application for 31st Street NW Improvements
7.
Approve Resolution of Support and Sponsorship of Adams Township's 2026 Local Road
Improvement Program Grant Application for 120th Street Improvements
8.
Approve Resolution of Support and Sponsorship of Marshall Township's 2026 Local Road
Improvement Program Grant Application for 650th Avenue Improvements
Human Resources
1.
Approve resolution to set Attorney 2027 Salary
2.
Approve resolution to set County Commissioner 2027 Salary
Adjourn
COMMITTEE OF THE WHOLE AGENDA
GIS Administrator Eric Miller - Department Update
University of MN Regional Extension Director Lisa Dierks Extension Update
Facilities
1.
Introduce Craig English, Facilities Director
2.
Discuss 4H building remodel options
Finance
1.
2027 Budget discussion
2.
Review Finance policies
a.
Budget Policy
b.
Fund Balance Policy
c.
Debt Management Policy
d.
Accounts Receivable Policy
Information Technology
1.
Review IT Policies
a.
Acceptable Use Policy
b.
AI Acceptable Use Policy
Committee Reports
Miscellaneous / Other Discussion
If you require accommodation to participate in this event, please contact County Administration at 507-437-9549 as soon as possible
so necessary arrangements may be made.
PUBLIC COMMENT Guidance
*Members of the public may address the Board regarding items listed on the meeting agenda. Public Comment is not available for
matters that are, or have been, the subject of a public hearing before the Board as part of the current proceeding.
*Speakers are limited to three minutes and are asked to state their name and whether they are a Mower County resident. Public
Comment is subject to the Board’s Rules of Decorum.
*The Board generally receives comments without debate or immediate response. Questions or matters requiring further consideration
may be referred to the County Administrator or placed on a future agenda as appropriate.
Page 2 of 181
Join the Public Hearing
Meeting Link via Microsoft TEAMS
Meeting ID: 231 902 424 314 45
Passcode: is3Fh3ak
Other Meetings
11/13/26 @ 10:00 a.m. - 1:00
PowerOn Midwest Transmission Line Project Certificate of p.m.
Need Application
Opioid Advisory Committee Open Meeting
11/19/26 @ 5:00 p.m.
Mn Public Utilities Commission Public Hearing RE:
County Board Regular Session / Committee of the Whole
follows
County Board 2027 Budget & Levy Public Hearing
Page 3 of 181
Austin Eagles
107 11th St. NE, Austin, MN
11/24/26 @ 9:00 a.m.
Community Action Bldg
105 1st St SE, Austin, MN
County Board Room
12/1/26 @ 6:30 p.m.
County Board Room
COMMISSIONERS’ RECORD MOWER COUNTY, MINNESOTA
REGULAR SESSION OF THE MOWER COUNTY
BOARD OF COMMISSIONERS
October 27, 2026
The Mower County Board of Commissioners in and for the County of Mower,
Minnesota, met in Regular Session October 27, 2026 at 9:00 a.m. at the Government Center in
Austin, Minnesota.
All members present, viz: Chair Dan Sparks, Vice-Chair Mike Ankeny, Jerry Reinartz,
John Mueller and Polly Glynn. Also in attendance were County Administrator/Clerk Matthew
Verdick, County Attorney Kristen Nelsen, Sheriff Sandvik and other staff.
The meeting was opened with the Pledge of Allegiance.
Motion made by Commissioner Glynn, seconded by Commissioner Mueller, to
approve the agenda as revised and redistributed on October 26, 2026. Motion carried
unanimously.
PUBLIC COMMENT
Jason Tarasek, attorney for Austin Property Group and an adult-use cannabis lobbyist, asked the
Board to reconsider the cannabis cultivation moratorium, stating that state law does not permit local
governments to prohibit cannabis businesses and that state regulation provides public health and safety
safeguards. He said cannabis use would continue regardless of local restrictions and that responsible
operators were prepared to work with the County.
Justin Dunaskiss, representing Austin Property Group, asked the Board to lift the moratorium so the
group could continue its conditional use permit application for outdoor cannabis cultivation. He cited
approximately 10 months of work with County staff and the Planning Commission to address site and
environmental concerns and noted that the application and parcels had been revised to comply with
ordinance changes.
Motion made by Commissioner Ankeny, seconded by Commissioner Reinartz, to
approve the consent agenda as presented:
1. Approve Minutes of October 13, 2026 both the regular session and the Committee of the Whole,
2. Acknowledge the Receipt of Electronic Fund Transfer Payment Reports
3. Approve Commissioner Warrants
Vendor Name
Baudoin Oil Company
Cedar Valley Services, Inc
CivicPlus, LLC
Consolidated Correctional Foodservice
Department Of Corrections
Election Systems & Software, LLC.
Harty Mechanical Inc
High Forest Bobcat Service Llc
ISD #497 - Lyle
ISD #500 - Southland
J & S Repair Inc
Jones Haugh & Smith Inc
Marco Technologies LLC
Martin Systems LLC
Midwest Monitoring & Surveillance
Amount
36,228.51
3,390.96
10,995.24
22,475.00
11,340.00
5,566.03
5,905.25
5,875.00
5,046.66
2,535.48
2,152.79
2,800.00
2,695.04
4,565.00
2,897.47
Vendor Name
Municipal Pipe Tool Co., LLC
Petroblend Corp.
Ratwik,Roszak & Maloney, P.A.
Rubber-Inc
SHI International Corp
Short Elliott Hendrickson Inc
Shreffler/Lawrence
Solar Connection Inc.
Swanston Equipment Companies
Taylor Print & Visual Impressions, Inc.
Tiny's Body Shop
Workforce Development Inc
Worlein-Hoff Funeral Homes Inc
57 payments less than 2000
Final Total:
10.27.26
Page 4 of 181
Amount
9,717.09
2,271.23
7,543.13
2,656.31
23,397.66
5,700.00
6,600.00
17,118.00
14,529.36
14,465.38
2,816.96
42,242.58
3,968.08
29,331.69
306,825.90
Page DDD - 244
COMMISSIONERS’ RECORD MOWER COUNTY, MINNESOTA
4. Approve Health & Human Services Accounts Payable totaling $125,947.39,
5. Approve letter of engagement with Government Management Group for preparation of cost
allocation plan for fiscal years 2026, 2027, 2028
6. Approve Purchase of New Trimble S7 Survey Equipment from Frontier Precision for $42,550.05
and Trade-In of Current Trimble S6 for the Highway Department.
7. Resolution to adopt Septic Loan Assessment for Craig Schechinger, 04.031.0020 - $20,832.44
Date: October 27, 2026
Res. #86-26
RESOLUTION ADOPTING ASSESSMENT
On motion of Commissioner Ankeny, seconded by Commissioner Reinartz, the following Resolution
was passed and adopted by the Mower County Board of Commissioners at a meeting held October 27, 2026
at the Government Center, Austin, Minnesota.
WHEREAS, pursuant to the policies of the Mower County Septic Loan program the owner of property has
requested a loan from Mower County for replacement of a failing septic system on the below-listed property and
has requested to pay back that loan by assessment to the subject property, to Mower County, over a ten-year term.
Property owner(s): Craig Earl Schechinger, a single person
Property address: 16517 690TH AVE. ADAMS MN 55909
Parcel Identification No: 04.031.0020
Tax parcel legal description: Section 31 Township 102 Range 015 S1/2 NE1/4 & SE1/4 NW1/4
Assessment amount: $20,832.44, (Twenty Thousand Eight Hundred Thirty-Two Dollars and 44/100)
NOW, THEREFORE, BE IT RESOLVED BY THE MOWER COUNTY BOARD OF COMMISSIONERS,
MINNESOTA:
1. Such proposed assessment, made part hereof, is hereby accepted and shall constitute the special assessment
against the lands named herein, and each tract of land herein included is hereby found to be benefitted by the
proposed improvement and the amount of the assessment levied against it.
2. Such assessment shall be payable in simple decreasing installments extending over ten (10) years. The first
of the installments shall be payable along with the first half taxes when due, as reflected on the tax statement
payable year 2027, and shall bear interest at the rate of three percent per annum. Each payment including
interest thereafter will be paid with taxes payable, until the assessment obligation is satisfied.
3. The owner of any property, as assessed, may pay the entire assessment on such property by December 31,
2026, without interest accrued.
Thereafter the owner of property, so assessed, may pay the annual assessment amount, or any amount
exceeding the annual assessed amount so listed on the tax statement, with any unpaid interest accrued to
December 31 of the year in which such payment is made.
The County will accept payments up until the close of business day December 31 in the year of payment. If
December 31st is a weekend or holiday; payment must be received in advance of closing of the last business
day in the year payment is made.
4. There shall be no penalty for advance payment or pay-off of the full balance of the assessment.
5. The County Administrator / clerk shall forthwith transmit a certified duplicate of this assessment to the
County Auditor to be extended on the property tax list of the County, and such assessment shall be collected
and paid over the same manner as other municipal taxes.
6. This assessment must be paid in full at the time of property transfer to any other owner, owners, heirs, assigns
or entity.
BE IT FURTHER RESOLVED that the Mower County Board Chair is hereby authorized to execute the
Promissory Note on behalf of the County for the loan of funds from the Mower County Septic Loan program.
Passed and adopted this 27th day of October, 2026.
8. Approve the following as surplus property for auction:
Quantity Item
1
1
1
1
1 pallet
1 pallet
Ingersoll Rand Model 263D5 air compressor SS#1072504
2014 Ford Explorer Police Interceptor 1FM5K8AR0EGA09142
2014 Ford Explorer Police Interceptor 1FM5K8AR1EGA38410
2016 Ford Explorer Police Interceptor 1FM5K8AR8GGC91887
Miscellaneous hoses
Miscellaneous road work sign holders
Department
Highway
Sheriff
Sheriff
Sheriff
Highway
Highway
Motion carried unanimously.
10.27.26
Page 5 of 181
Page DDD - 245
COMMISSIONERS’ RECORD MOWER COUNTY, MINNESOTA
Under Recognitions and Awards the Board acknowledged with appreciation the staff
collaboration with both the City of Austin and local non-profit Impact Austin with the result
that Mower County was a shared recipient of the 2026 Comprehensive Small Area Plan
Award from the MN American Planners Association.
Motion made by Commissioner Mueller, seconded by Commissioner Ankeny, to
approve the USI Client Service Agreement to serve as health insurance broker for 2027.
Motion carried unanimously.
Due to a 36% rate increase for 2027 with the current (2026) health insurance plan
provider, a request for proposal process has been conducted for a 2027 Health Insurance plan.
Plan options have been analyzed and reviewed by USI, staff and the insurance committee with
a recommendation to select the Blue Cross Blue Shield fully funded plan for the 2027 health
insurance coverage with a net result of 2.3% decrease in plan cost over current rates.
Motion made by Commissioner Ankeny, seconded by Commissioner Mueller, to
approve the 2027 health insurance plan Blue Cross Blue Shield fully insured plan with VEBA
contributions:
Mower County
2027 Health Plan
Blue Cross Blue Shield (fully insured)
with VEBA contributions
2600/5200 80% - with VEBA
County Contribution to VEBA
Monthly Total Contribution
Single / Employee only
Contributions (Monthly)
Employee + Children
Employee
County
Employee
County
Employee
County
$ 0.00
$1,092.05
$141.68
$2,404.82
$ 455.74
$3,208.37
$ 0.00
$ 108.33
$ 1,200.38
$141.68
$ 216.67
$2,621.49
$ 455.74
$ 216.67
$3,425.04
Family
Motion carried unanimously.
Motion made by Commissioner Glynn, seconded by Commissioner Mueller, to set the
maximum allowed contribution limits on health care and dependent care to perpetually and
automatically match the IRS established guidelines. Motion carried unanimously.
Chief Administrative Officer Loni Swenson presented to the Board the Third Quarter
2026 Investment Report. For the record Commissioner Glynn acknowledged that the Board
had received the third quarter 2026 investment report.
Chief Administrative Officer Loni Swenson presented to the Board the Third Quarter
2026 Financial update. For the record Commissioner Glynn acknowledged that the Board
had received the third quarter 2026 financial report.
Date: October 27, 2026
Res. #87-26
RESOLUTION
On motion of Commissioner Glynn, seconded by Commissioner Ankeny, the
following Resolution was passed and adopted by the Mower County Board of Commissioners
at a meeting held October 27, 2026 at the Government Center, Austin, Minnesota.
10.27.26
Page 6 of 181
Page DDD - 246
COMMISSIONERS’ RECORD MOWER COUNTY, MINNESOTA
WHEREAS, Mower County has reviewed the pertinent data on bridges requiring replacement,
rehabilitation, or removal, supplied by local citizenry and local units of government; and
WHEREAS, Mower County has identified those bridges that are high priority and that require
replacement, rehabilitation, or removal within the next five years;
NOW, THEREFORE BE IT RESOLVED that the following bridges are high priorities for
replacement, major rehabilitation, or removal, and Mower County intends to replace,
rehabilitate, or remove these bridges as soon as possible when funds are available; and
BE IT FURTHER RESOLVED that Mower County does hereby request authorization to
replace, rehabilitate, or remove such bridges; and
BE IT FURTHER RESOLVED that Mower County does hereby request financial assistance
with eligible approach grading and engineering costs on township bridges, as provided by law.
Passed and adopted this 27th day of October, 2026.
Motion made by Commissioner Glynn, seconded by Commissioner Reinartz, to accept
the 2027 Enforcement Grant Award of $6,600 for the Sheriff’s Office. Motion carried
unanimously.
10.27.26
Page 7 of 181
Page DDD - 247
COMMISSIONERS’ RECORD MOWER COUNTY, MINNESOTA
Motion made by Commissioner Ankeny, seconded by Commissioner Glynn, to
approve the ANCOM radio service contract effective November 1, 2026 through October 31,
2027. Motion carried unanimously.
Motion made by Commissioner Ankeny, seconded by Commissioner Mueller, to set
the date of November 24, 2026 at 9:00 a.m. to have a public hearing on intent to repeal/revise
Zoning Ordinance Article IX Mower County Special Events Ordinance. Motion carried
unanimously.
The Chair adjourned the meeting at 10:13 a.m. The next meeting is scheduled for
November 10, 2026 at 9:00 a.m.
THE MOWER COUNTY BOARD OF COMMISSIONERS
BY:___________________________________________
Chairperson
Attest:
By:___________________________________
Clerk/Administrator
10.27.26
Page 8 of 181
Page DDD - 248
COMMISSIONERS’ RECORD MOWER COUNTY, MINNESOTA
COMMITTEE OF THE WHOLE OF THE MOWER COUNTY
BOARD OF COMMISSIONERS
October 27, 2026
The Mower County Board of Commissioners in and for the County of Mower,
Minnesota, met in Committee of the Whole Session October 27, 2026 at 10:21 a.m. at the
Government Center in Austin, Minnesota.
All members present, viz: Chair Dan Sparks, Vice-Chair Mike Ankeny, Jerry Reinartz,
John Mueller and Polly Glynn. Also in attendance were County Administrator/Clerk Matthew
Verdick, County Attorney Kristen Nelsen, Sheriff Sandvik and other staff.
Motion made by Commissioner Ankeny, seconded by Commissioner Reinartz, to
approve the agenda. Motion carried unanimously.
Charter Communications—Broadband Project Update
Charter Communications reported completion of the three-year, fiber-to-the-home project
serving 149 properties in Austin Township southwest of Austin. The approximately $1 million
project was funded in part through a 50/50 state grant, with a $100,000 County contribution.
The project followed repeated grant applications dating to 2014 and approval in fall 2023.
Staff noted that County support and resident letters strengthened the competitive application.
Final compliance review and walkthrough activities were completed, and customers expressed
appreciation for the new service. Not all eligible property owners have elected to subscribe.
Charter continues to pursue opportunities to extend broadband service to other underserved
areas.
Assessor Michael Harvey—Department Update
Assessor Michael Harvey presented an update on the Land Records and Taxpayer Services
reorganization, including plans to create a one-stop customer service model and cross-train
employees in key functions. Discussion emphasized maintaining a shared leadership vision,
consistent communication, and candid conversations while managing organizational change.
Staff also reported ongoing records scanning and temporary relocation of north-wing
employees to conference rooms during the upcoming air-handling unit construction project.
Health & Human Services—Adult Mental Health Initiative
Lori Wills provided an overview of the state-funded, ten-county Adult Mental Health
Initiative, formerly known as CREST, for which Olmsted County serves as fiscal host. The
initiative works to reduce barriers and stigma associated with mental health care. Case
managers may request up to approximately $1,000 per client for needs such as rent, utilities,
or veterinary care for service animals. Approximately $23,000 for Mower County adult
mental health case management has been allocated filling approximately 231 requests.
The initiative also partners with Community Health to distribute care kits containing sensory
items, ice packs, personal-hygiene supplies, naloxone, and information about free online
mental health resources. Approximately 2,400 kits have been prepared. Initial packets were
distributed within about ten days through public locations and libraries, including locations in
10.27.26 committee of the whole
Page 9 of 181
Page DDD - 249
COMMISSIONERS’ RECORD MOWER COUNTY, MINNESOTA
LeRoy, Lyle, Adams, and Grand Meadow. Regional representatives with personal or family
related mental health experiences participate as voting members, and the region is exploring a
facility to serve individuals with anxiety or autism.
Facilities—Extension Office Space at the 4-H Building
The Board reviewed alternatives for relocating Extension office and meeting space to the 4-H
Building. Discussion addressed an approximately $85,000 north-side office plan, flooring to
integrate replacement dining/program space, heating and air conditioning, storage, a possible
divider, preservation of shooting-sports and winter recreation space, south-wing ceiling and
insulation needs, restroom signage, and potential outside fundraising. Commissioners favored
completing the office and replacement program space in phases while preserving flexible use
of the building. Preliminary cost discussion ranged from approximately $90,000 for the office
and limited flooring to approximately $105,000 with mechanical-room expansion and related
improvements. Staff will return with a proposal based on the approximately $85,000 office
plan, flooring through the added dining/program area, and refined heating, cooling, roomexpansion, and related cost estimates. Additional storage was not included in the preferred
scope. The Board also discussed seeking a 4-H contribution or other fundraising assistance for
eligible costs.
Motion by Commissioner Glynn, seconded by Commissioner Mueller, to bring a 4-H
meeting and office-space proposal to the next meeting for possible approval. Motion carried
unanimously.
Engineer Mitch Wenum—Highway Items
Engineer Mitch Wenum explained the proposed transfer of $474,547 from the County State
Aid Municipal Construction Account to the Regular Construction Account. The transfer
would address statutory account-balance limits while allowing funds to remain available for
eligible municipal-road work.
Motion by Commissioner Glynn, seconded by Commissioner Ankeny, to place the
transfer of County State Aid Municipal Construction Account funds to the Regular
Construction Account on the next board meeting under the consent agenda. Motion carried
unanimously.
Wenum also reviewed upcoming aggregate-stockpile quotes, an approximately $39,000 cracksealing material purchase, and Local Road Improvement Program grant applications for as
many as three township projects and one County road project. The County would serve as
fiscal agent for township or small-city applications.
Board direction: Authorize the County Engineer to bring the aggregate-stockpile
quotes and crack-sealing material quote and the grant-application resolutions on the next
board agenda.
Finance – Audit Statement of Work
Chief Administrative Officer Loni Swenson provided for review and discussion the Clifton
Larsen Allen (CLA) proposal for the 2026 Audit Statement of Work. A formal request for
10.27.26 committee of the whole
Page 10 of 181
Page DDD - 250
COMMISSIONERS’ RECORD MOWER COUNTY, MINNESOTA
proposal is not necessary and the County may continue with CLA, providing continuity in
audit services.
Motion made by Commissioner Glynn, seconded by Commissioner Ankeny, to
authorize staff to bring the 2026 Audit Statement of Work to the next board meeting for
approval under the consent agenda. Motion carried unanimously.
Information Technology—Preorder of 2027 Replacement Computers
Information Technology Director Cameron Heard requested authorization to preorder 60
computers for the 2027 replacement inventory because of anticipated increases in shipping
and component costs. The vendor, SHI, would store the computers for up to one year at no
additional charge, and payment would occur in 2027. Bulk purchasing was estimated to save
approximately $40,000 compared with purchases throughout the year. The computers are part
of departmental replacement budgets, with an expected service life of approximately five
years.
Motion by Commissioner Glynn, seconded by Commissioner Mueller, to place the
preorder of 60 computers for the 2027 replacement inventory on the next board meeting under
the consent agenda. Motion carried unanimously.
Environmental Services—Root River Comprehensive Watershed Management Plan
Deputy County Administrator Valerie Sheedy presented a resolution for review and
discussion for the submittal of a renewal amendment for the Root River Comprehensive
Watershed Management Plan. The action would reaffirm the County’s participation in the
One Watershed, One Plan program for the eastern half of the County at no direct cost.
Participation supports landowner benefits such as low-income septic assistance, soil-health
initiatives, and buffer projects. The revised plan is available through the Fillmore County
watershed webpage.
Motion by Commissioner Ankeny, seconded by Commissioner Glynn, to place the
resolution on the next board agenda as a stand-alone item. Motion carried unanimously
Committee Reports
Commissioner Ankeny reported attending the Association of MN Counties (AMC)
District IX meeting on 10/26 noting that top discussion topics included legislation priorities,
cost shifts, wages and data request burdens. Commissioner Mueller reported that on 10/13 he
attended a highway planning meeting and also the fair board meeting and on 10/26 the AMC
District IX meeting. Commissioner Glynn reported attending on 10/14 the Soil & Water
Conservation District (SWCD) meeting; on 10/22 Joint Airport Zoning Board meeting; on
10/26 the AMC District IX meeting. Commissioner Reinartz and Commissioner Sparks did
not have any meetings to report.
Miscellaneous / Other Discussion
Commissioner Ankeny was excused at noon.
10.27.26 committee of the whole
Page 11 of 181
Page DDD - 251
COMMISSIONERS’ RECORD MOWER COUNTY, MINNESOTA
County Administrator Matthew Verdick reported that there had been a request that a
commissioner speak at the Veteran Memorial Grand Opening. Commissioner Mueller will
be the speaker.
It was noted that there will be a Dispatch discussion at an upcoming meeting. In
addition the commissioners were informed that there is a plan to move Environmental
Services staff to the Government Center.
The Chair adjourned the meeting at 12:07 p.m.
THE MOWER COUNTY BOARD OF COMMISSIONERS
BY:___________________________________________
Chairperson
Attest:
By:___________________________________
Clerk/Administrator
10.27.26 committee of the whole
Page 12 of 181
Page DDD - 252
cindyj
11/5/2026
Mower County Government
12:32:14PM
DISBURSEMENTS BY WARRANT NUMBER REPORT
Warrant Dates From:
01/01/2026 Thru: 11/05/2026
Save Report:
N
Warrant Range:
260130
Page 13 of 181
Thru:
260136
Comment:
Page 1
cindyj
11/5/2026
Mower County Government
12:32:14PM
Warrant #
Vendor Name
Account Number
Amount
Description
11/05/2026
Minnesota Dept Of Revenue
01-000-000-0000-2026
23,923.65
PR STATE WIRE PAYMENT
N
11/05/2026
11-000-000-0000-2026
13,255.04
PR STATE WIRE PAYMENT
N
11/05/2026
13-000-000-0000-2026
4,271.63
PR STATE WIRE PAYMENT
N
11/05/2026
17-000-000-0000-2026
PR STATE WIRE PAYMENT
N
Warrant Date
260130
Page 2
DISBURSEMENTS BY WARRANT NUMBER REPORT
100846
Invoice Number 1099
260130
100846
Minnesota Dept Of Revenue
202.26
41,652.58
260131
101351
11/05/2026
Public Employees Retirement Association
01-000-000-0000-2028
88,266.00
PR PERA
N
11/05/2026
11-000-000-0000-2028
44,001.12
PR PERA
N
11/05/2026
13-000-000-0000-2028
13,131.35
PR PERA
N
11/05/2026
17-000-000-0000-2028
824.84
Public Employees Retirement Association 146,223.31
PR PERA
N
379.78
PR MN MAINTENANCE
N
PR MN MAINTENANCE
N
80008
Payroll Child Support/Garnishment
566.68
946.46
102289
11/05/2026
Minnesota State Retirement System
01-000-000-0000-2028
4,816.62
PR MN DCP-VOYA
N
11/05/2026
11-000-000-0000-2028
3,213.70
PR MN DCP-VOYA
N
11/05/2026
13-000-000-0000-2028
406.16
PR MN DCP-VOYA
N
11/05/2026
17-000-000-0000-2028
288.00
8,724.48
PR MN DCP-VOYA
N
260131
101351
260132
80008
260132
260133
260133
260134
260134
260135
260135
Page 14 of 181
11/05/2026
Payroll Child Support/Garnishment
01-000-000-0000-2028
11/05/2026
11-000-000-0000-2028
102289
Minnesota State Retirement System
11/05/2026
Internal Revenue Service
01-000-000-0000-2026
115,428.42
PR FEDERAL WIRE PAYMENT
N
11/05/2026
11-000-000-0000-2026
69,969.07
PR FEDERAL WIRE PAYMENT
N
11/05/2026
13-000-000-0000-2026
22,354.99
PR FEDERAL WIRE PAYMENT
N
11/05/2026
17-000-000-0000-2026
1,068.92
208,821.40
PR FEDERAL WIRE PAYMENT
N
687
687
Internal Revenue Service
11/05/2026
Nationwide
01-000-000-0000-2028
3,069.86
NATIONWIDE PRE
N
11/05/2026
01-000-000-0000-2028
1,931.00
NATIONWIDE POST
N
11/05/2026
11-000-000-0000-2028
403.50
NATIONWIDE POST
N
11/05/2026
11-000-000-0000-2028
2,809.00
NATIONWIDE PRE
N
11/05/2026
13-000-000-0000-2028
975.00
9,188.36
NATIONWIDE PRE
N
80009
80009
Nationwide
Copyright 2010-2026 Integrated Financial Systems
Rpt
Acc
cindyj
11/5/2026
Mower County Government
12:32:14PM
Warrant #
Warrant Date
260136
260136
Vendor Name
Account Number
Amount
11/05/2026
Minnesota Dept Of Revenue
11-000-000-0000-2026
100846
Minnesota Dept Of Revenue
100846
Range Selected from Warrant # 260130 thru Warrant # 260136
425.52
425.52
Description
MN WAGE LEVY
7 Warrants Printed
415,982.11
Page 15 of 181
Page 3
DISBURSEMENTS BY WARRANT NUMBER REPORT
Final Total
Copyright 2010-2026 Integrated Financial Systems
Invoice Number 1099
N
Rpt
Acc
cindyj
11/5/2026
Mower County Government
12:32:25PM
DISBURSEMENTS BY WARRANT NUMBER REPORT
Warrant Dates From:
01/01/2026 Thru: 11/05/2026
Save Report:
N
Warrant Range:
2026138
Page 16 of 181
Thru:
2026145
Comment:
Page 1
cindyj
11/5/2026
Mower County Government
12:32:25PM
Warrant #
Warrant Date
2026138
Page 17 of 181
Page 2
DISBURSEMENTS BY WARRANT NUMBER REPORT
Vendor Name
Account Number
Amount
Description
Invoice Number 1099
10/22/2026
Elan Financial Services
11-449-430-0000-6243
119.99
OFFICE CANVA SUBSCRIPTION
10.21.26
N
10/22/2026
01-031-000-0000-6409
131.43
3 PORTABLE MONITORS ADMINISTRA
10.21.26
N
10/22/2026
01-042-000-0000-6202
13.90
EXPRESS POSTAGE - VITALS - RF
10.21.26
N
10/22/2026
01-042-000-0000-6202
12.90
EXPRESS POSTAGE - VITALS - SH
10.21.26
N
10/22/2026
01-042-000-0000-6202
13.90
EXPRESS POSTAGE - VITALS - SM
10.21.26
N
10/22/2026
01-042-000-0000-6401
22.95
TWO LINE STAMP
10.21.26
N
10/22/2026
01-042-000-0000-6401
17.63
NOTARY STAMP
10.21.26
N
10/22/2026
01-043-000-0000-6409
4,249.83
LRTS MONITORS
10.21.26
N
10/22/2026
01-044-000-0000-6409
43.81
PORTABLE MONITOR/LS
10.21.26
N
10/22/2026
01-061-000-0000-6305
4,011.22
NETWORK DOCUMENTATION SOFTWARE
10.21.26
N
10/22/2026
01-061-000-0000-6305
194.13
EMAIL CLIENT SOFTWARE LICENSE
10.21.26
N
10/22/2026
01-061-000-0000-6305
125.00
CHATGPT AI SUBSCRIPTION
10.21.26
N
10/22/2026
01-061-000-0000-6305
253.43
WASABI CLOUD STORAGE
10.21.26
N
10/22/2026
01-061-000-0000-6305
375.00
CLAUDE AI SUBSCRIPTION
10.21.26
N
10/22/2026
01-061-000-0000-6335
395.94
CONFERENCE LODGING/CH
10.21.26
N
10/22/2026
01-061-000-0000-6409
412.92
WIRELESS HEADSETS (6)
10.21.26
N
10/22/2026
01-061-000-0000-6409
98.25
USB-C NETWORK ADAPTERS (5)
10.21.26
N
10/22/2026
01-061-000-0000-6409
162.65
DISPLAYPORT MONITOR SPLITTER
10.21.26
N
10/22/2026
01-062-000-0000-6401
7.98
ENVELOPE MOISTENERS
10.21.26
N
10/22/2026
01-062-000-0000-6401
59.99
DYMO LABELS (2100)
10.21.26
N
10/22/2026
01-062-000-0000-6401
37.83
LABELS 85X11;ENVELOPES 10X13
10.21.26
N
10/22/2026
01-062-000-0000-6401
12.98
STICKER LABELS 4X5
10.21.26
N
10/22/2026
01-062-000-0000-6401
21.03
POST IT NOTES; YELLOW TONER
10.21.26
N
10/22/2026
01-091-000-0000-6262
27.00
CERTIFIED COPIES - CONVICTIONS
10.21.26
N
10/22/2026
01-091-000-0000-6335
32.71
PARKING - CLE
10.21.26
N
10/22/2026
01-091-000-0000-6335
263.47
MCAA - FALL CONFERENCE KN
10.21.26
N
10/22/2026
01-091-000-0000-6409
127.99
FILE DRAWERS
10.21.26
N
10/22/2026
01-091-000-0000-6409
186.99
DESK
10.21.26
N
10/22/2026
01-101-000-0000-6202
305.97
POSTAGE FOR MAILING PASSPORTS
10.21.26
N
10/22/2026
01-104-000-0000-6243
10.00
CLASS REGISTRATION-AT/RT
10.21.26
N
10/22/2026
01-104-000-0000-6243
10.00
CLASS REGISTRATION-AT/JH
10.21.26
N
10/22/2026
01-104-000-0000-6243
10.00
CLASS REGISTRATION-AT/MH
10.21.26
N
10/22/2026
01-104-000-0000-6243
10.00
CLASS REGISTRATION-AT/SR
10.21.26
N
10/22/2026
01-104-000-0000-6335
718.68
LODGING-LEAD CLASSES-MK
10.21.26
N
10/22/2026
01-104-000-0000-6409
1,999.92
MONITOR SCREENS
10.21.26
N
10/22/2026
01-106-000-0000-6243
1,320.00
MNGISLIS FALL CONF & WORKSHOP
10.21.26
N
10/22/2026
01-106-000-0000-6409
2 USB DRIVES
10.21.26
N
10924
23.00
Copyright 2010-2026 Integrated Financial Systems
Rpt
Acc
cindyj
11/5/2026
Mower County Government
12:32:25PM
Warrant #
Warrant Date
Page 18 of 181
Page 3
DISBURSEMENTS BY WARRANT NUMBER REPORT
Vendor Name
Account Number
Amount
Description
Invoice Number 1099
10/22/2026
01-106-000-0000-6409
47.98
WIRELESS EARBUDS & COMP MOUSE
10.21.26
N
10/22/2026
01-111-000-0000-6243
50.00
BOILER EXAM FEE/OI
10.21.26
N
10/22/2026
01-111-000-0000-6243
50.00
BOILER EXAM FEE/CA
10.21.26
N
10/22/2026
01-111-000-0000-6306
597.89
BATTERIES, SINK FAUCET
10.21.26
N
10/22/2026
01-111-000-0000-6409
670.00 -
ICE MACHINE RETURN
10.21.26
N
10/22/2026
01-111-000-0000-6409
670.00
ICE MACHINE
10.21.26
N
10/22/2026
01-111-000-0000-6415
8.31
BATTERIES
10.21.26
N
10/22/2026
01-121-000-0000-6335
484.52
FALL CONFERENCE-ASSISTANT
10.21.26
N
10/22/2026
01-121-000-0000-6335
242.26
FALL CONFERENCE-ASSISTANT
10.21.26
N
10/22/2026
01-121-000-0000-6389
849.12
VAN TABS
10.21.26
N
10/22/2026
01-201-000-0000-6202
38.25
MAILING OF MATERIALS BCA
10.21.26
N
10/22/2026
01-201-000-0000-6202
28.40
OVERNIGHT POSTAGE FOR JAIL
10.21.26
N
10/22/2026
01-201-000-0000-6243
375.00
TRAINING FEES DMT ZK
10.21.26
N
10/22/2026
11-449-430-0000-6263
20.00
PH BILLINB FOR SEPT
10.21.26
N
10/22/2026
11-449-430-0000-6335
19.90
STAFF HOTEL FOR MACSSA
10.21.26
N
10/22/2026
11-449-430-0000-6401
39.01
OFFICE CHAIR MAT, PENS, ENV
10.21.26
N
10/22/2026
11-449-430-0000-6409
131.06
OFFICE MON ARMS/KEYBOARD/MOUSE
10.21.26
N
10/22/2026
11-449-451-0000-6433
114.43
PUB HEALTH EYE CHARTS, ADAP
10.21.26
N
10/22/2026
11-449-454-0012-6335
229.30
STAFF HOTEL FOR SHIP MEET
10.21.26
N
10/22/2026
11-449-454-0021-6243
70.00
STAFF REG FEE FOR CHW CONF
10.21.26
N
10/22/2026
11-449-454-0021-6335
170.48
STAFF HOTEL FOR CHW CONF
10.21.26
N
10/22/2026
13-310-000-0000-6243
60.00
TRAINING-MAINT/SE
10.21.26
N
10/22/2026
13-310-000-0000-6509
139.99
FLASHLIGHTS
10.21.26
N
10/22/2026
13-310-000-0000-6571
2,873.20
STORAGE CABINETS
10.21.26
N
10/22/2026
13-320-000-0000-6243
120.00
NOTARY RENEWAL
10.21.26
N
10/22/2026
13-320-000-0000-6502
154.95
WADERS
10.21.26
N
10/22/2026
13-330-000-0000-6401
30.94
ENVELOPES
10.21.26
N
10/22/2026
13-340-000-0000-6404
0.99
ICLOUD STORAGE/CE
10.21.26
N
10/22/2026
01-201-000-0000-6335
260.44
CONFERENCE LODGING AB
10.21.26
N
10/22/2026
01-201-000-0000-6401
485.87
BATTERY LITHIUM
10.21.26
N
10/22/2026
01-201-000-0000-6401
60.56
DVD, DVD SLEEVES
10.21.26
N
10/22/2026
01-201-000-0000-6401
127.50
CANDY/PAILS/TUMS
10.21.26
N
10/22/2026
01-201-000-0000-6401
25.98
ETHERNET CABELS
10.21.26
N
10/22/2026
01-201-000-0000-6401
37.99
NAME PLATES
10.21.26
N
10/22/2026
01-201-000-0000-6401
37.45 -
CREDIT FOR RETURN
10.21.26
N
10/22/2026
01-201-000-0000-6567
20.00
CAR ANALYTICS
10.21.26
N
10/22/2026
01-201-000-0000-6567
69.94
SQUAD WASHES
10.21.26
N
10/22/2026
01-230-000-0000-6243
299.00
NEW HIRE REGISTRATION AJ
10.21.26
N
10/22/2026
01-230-000-0000-6335
260.44
CONFERENCE LODGING TH
10.21.26
N
Copyright 2010-2026 Integrated Financial Systems
Rpt
Acc
cindyj
11/5/2026
Mower County Government
12:32:25PM
Warrant #
Warrant Date
Page 19 of 181
Page 4
DISBURSEMENTS BY WARRANT NUMBER REPORT
Vendor Name
Account Number
Amount
Description
Invoice Number 1099
10/22/2026
01-251-000-0000-6243
87.80
CPR TRAINING MANUALS
10.21.26
N
10/22/2026
01-251-000-0000-6335
260.44
CONFERENCE LODGING JB
10.21.26
N
10/22/2026
01-251-000-0000-6401
108.65
INMATE READING GLASSES
10.21.26
N
10/22/2026
01-252-252-0000-6243
518.00
MCA CONFERENCE
10.21.26
N
10/22/2026
01-252-252-0000-6335
296.86
CORRECTIONS CONFERENCE LODGING
10.21.26
N
10/22/2026
11-420-600-4800-6243
200.00 -
STAFF REG FEE TRAINING
10.21.26
N
10/22/2026
11-420-600-4800-6335
56.64
STAFF HOTEL FOR MACSSA
10.21.26
N
10/22/2026
11-420-600-4800-6335
471.21
STAFF HOTEL CS CONFERENCE
10.21.26
N
10/22/2026
11-420-600-4800-6401
111.02
OFFICE CHAIR MAT, PENS, ENV
10.21.26
N
10/22/2026
11-420-600-4800-6409
373.03
OFFICE MON ARMS/KEYBOARD/MOUSE
10.21.26
N
10/22/2026
11-430-700-4800-6335
76.54
STAFF HOTEL FOR MACSSA
10.21.26
N
10/22/2026
11-430-700-4800-6359
399.92 -
OFFICE CAD CANISTERS
10.21.26
N
10/22/2026
11-430-700-4800-6401
150.03
OFFICE CHAIR MAT, PENS, ENV
10.21.26
N
10/22/2026
11-430-700-4800-6409
504.10
OFFICE MON ARMS/KEYBOARD/MOUSE
10.21.26
N
10/22/2026
11-430-710-3030-6046
325.00
CLIENT MATTRESS
10.21.26
N
10/22/2026
11-430-710-3450-6046
12.58 -
CLIENT BABY MAT
10.21.26
N
10/22/2026
11-430-710-3450-6046
186.75
CLIENT HOTEL
10.21.26
N
10/22/2026
11-430-710-3450-6046
400.97
CLIENT SENSORY ITEMS
10.21.26
N
10/22/2026
11-430-710-3450-6046
49.99
CLIENT SENSORY ITEMS
10.21.26
N
10/22/2026
11-430-710-3980-6046
13.50
FOSTER CARE FINGERPRINTING
10.21.26
N
10/22/2026
11-430-740-3020-6078
1,149.33
OFFICE COMM ED PACKET
10.21.26
N
10/22/2026
11-430-740-3160-6093
223.61
CLIENT TRANSPORTATION
10.21.26
N
10/22/2026
11-430-740-3160-6093
111.50
CLIENT TRANSPORTATION
10.21.26
N
10/22/2026
11-430-740-3182-6078
360.35
CLIENT HOTEL
10.21.26
N
10/22/2026
11-430-740-3182-6078
112.69
CLIENT CLOTHING
10.21.26
N
10/22/2026
11-430-740-3182-6078
118.75
CLIENT HYGIENE ITEMS
10.21.26
N
10/22/2026
11-430-750-3350-6083
243.47
CLIENT SENSORY ITEMS
10.21.26
N
10/22/2026
11-430-750-3350-6083
0.50
TAX
10.21.26
N
10/22/2026
11-430-750-3350-6083
197.31
CLIENT HYGIENE ITEMS
10.21.26
N
10/22/2026
11-430-750-3350-6083
253.29
CLIENT HYGIENE ITEMS
10.21.26
N
10/22/2026
11-430-750-3350-6083
13.03
TAX
10.21.26
N
10/22/2026
11-430-750-3350-6083
298.55
CLIENT SENSORY CLOTHINGS
10.21.26
N
10/22/2026
11-430-750-3350-6083
147.92
CLIENT HYGIENE ITEMS
10.21.26
N
10/22/2026
11-430-750-3350-6083
484.08
CLIENT HYGIENE ITEMS
10.21.26
N
10/22/2026
11-430-750-3350-6083
20.30
CLIENT SENSORY ITEMS
10.21.26
N
10/22/2026
11-430-750-3350-6083
311.00
CLIENT SENSORY CLOTHING
10.21.26
N
10/22/2026
11-430-750-3410-6094
152.99
CLIENT PILL DISPENSER
10.21.26
N
10/22/2026
11-430-760-3410-6080
15.99
CLIENT LAUNDRY ITEMS
10.21.26
N
10/22/2026
11-430-760-3410-6095
629.10
CLIENT HYGIENE ITEMS
10.21.26
N
Copyright 2010-2026 Integrated Financial Systems
Rpt
Acc
cindyj
11/5/2026
Mower County Government
12:32:25PM
Warrant #
Warrant Date
10/22/2026
Vendor Name
Account Number
01-201-000-0000-6335
2026138
10924
Elan Financial Services
2026139
100846
10/27/2026
Minnesota Dept Of Revenue
75-000-000-0000-6362
100846
Minnesota Dept Of Revenue
2026139
2026140
Page 20 of 181
Page 5
DISBURSEMENTS BY WARRANT NUMBER REPORT
Amount
Description
260.44
32,878.90
CONFERENCE LODGING DP
395,123.80
395,123.80
2026 2ND HALF 1ST ESTIMATE
Invoice Number 1099
10.21.26
N
N
10/26/2026
WEX Health Inc.
01-003-000-0000-6166
42.03
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-005-000-0000-6179
21.02
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-011-000-0000-6179
4.13
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-031-000-0000-6179
12.64
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-042-000-0000-6179
13.26
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-044-000-0000-6179
17.87
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-061-000-0000-6179
25.15
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-062-000-0000-6179
7.76
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-065-000-0000-6179
12.64
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-091-000-0000-6179
67.18
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-101-000-0000-6179
12.64
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-104-000-0000-6179
29.40
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-106-000-0000-6179
12.64
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-111-000-0000-6179
21.02
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-121-000-0000-6179
8.38
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-201-000-0000-6179
109.09
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-228-000-0000-6179
16.76
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-230-000-0000-6179
50.42
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-251-000-0000-6179
130.10
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-252-065-0000-6179
2.50
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-252-252-0000-6179
46.16
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-252-255-0000-6179
8.38
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-281-216-0000-6179
3.75
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
01-281-218-0000-6179
0.38
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
11-420-600-4800-6166
14.26
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
11-420-600-4800-6179
17.51
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
11-420-600-4820-6179
83.94
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
11-420-640-4800-6179
54.54
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
11-430-700-4800-6166
9.88
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
11-430-700-4800-6179
20.14
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
11-430-700-4820-6179
178.77
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
11-449-000-0000-6166
0.88
OCT ADMIN FEES
0002473593-IN
N
1629
Copyright 2010-2026 Integrated Financial Systems
Rpt
Acc
cindyj
11/5/2026
Mower County Government
12:32:25PM
Warrant #
Warrant Date
2026140
2026141
2026141
2026142
2026142
Page 21 of 181
Page 6
DISBURSEMENTS BY WARRANT NUMBER REPORT
Vendor Name
Account Number
10/26/2026
11-449-000-0000-6179
10/26/2026
10/26/2026
Amount
Description
Invoice Number 1099
0.50
OCT ADMIN FEES
0002473593-IN
N
11-449-430-0000-6179
7.26
OCT ADMIN FEES
0002473593-IN
N
11-449-451-0000-6179
27.90
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
11-449-454-0000-6179
17.26
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
13-320-000-0000-6179
16.76
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
13-330-000-0000-6179
15.76
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
13-340-000-0000-6179
16.76
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
13-391-123-0000-6179
5.25
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
13-391-397-0000-6179
4.88
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
13-391-605-0000-6179
0.63
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
13-391-607-0000-6179
3.13
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
17-393-000-0000-6179
8.38
OCT ADMIN FEES
0002473593-IN
N
10/26/2026
13-310-000-0000-6179
71.31
1,251.00
OCT ADMIN FEES
0002473593-IN
N
1629
WEX Health Inc.
3619
10/02/2026
Self Fund Health (YUZU)
01-000-000-0000-2050
10/02/2026
01-003-000-0000-6152
99.69 -
10/02/2026
01-003-000-0000-6166
10/02/2026
OCT SELF-FUND HEALTH
N
OCT SELF-FUND HEALTH EXTRA
N
29,567.29
OCT SELF-FUND HEALTH
N
11-000-000-0000-2050
224,377.42
OCT SELF-FUND HEALTH
N
10/02/2026
11-420-600-4800-6166
3,385.23
OCT SELF-FUND HEALTH
N
10/02/2026
11-430-700-4800-6166
5,981.31
OCT SELF-FUND HEALTH
N
10/02/2026
11-449-430-0000-6166
8,577.39
OCT SELF-FUND HEALTH
N
10/02/2026
11-449-451-0000-6166
3,724.49
OCT SELF-FUND HEALTH
N
10/02/2026
13-000-000-0000-2050
47,457.11
OCT SELF-FUND HEALTH
N
10/02/2026
17-000-000-0000-2050
1,861.40
OCT SELF-FUND HEALTH
N
10/02/2026
17-392-000-0000-6166
1,862.25
OCT SELF-FUND HEALTH
N
10/02/2026
17-393-000-0000-6166
OCT SELF-FUND HEALTH
N
232,257.31
3619
Self Fund Health (YUZU)
1,862.24
560,813.75
1629
10/23/2026
WEX Health Inc.
01-000-000-0000-2063
15,586.90
OCT VEBA CONTRIBUTION
N
10/23/2026
01-003-000-0000-6166
1,408.32
OCT VEBA CONTRIBUTION
N
10/23/2026
11-000-000-0000-2063
12,798.17
OCT VEBA CONTRIBUTION
N
10/23/2026
11-420-600-4800-6166
324.99
OCT VEBA CONTRIBUTION
N
10/23/2026
11-430-700-4800-6166
216.66
OCT VEBA CONTRIBUTION
N
10/23/2026
11-449-000-0000-6166
108.33
OCT VEBA CONTRIBUTION
N
10/23/2026
13-000-000-0000-2063
3,099.21
OCT VEBA CONTRIBUTION
N
10/23/2026
17-000-000-0000-2063
150.99
33,693.57
OCT VEBA CONTRIBUTION
N
1629
WEX Health Inc.
Copyright 2010-2026 Integrated Financial Systems
Rpt
Acc
cindyj
11/5/2026
Mower County Government
12:32:25PM
Warrant #
Vendor Name
Account Number
Amount
11/04/2026
Minnesota Dept Of Revenue
61-101-000-0000-6266
41,023.57
OCT MORTGAGE REGISTRATION TAX
N
11/04/2026
61-101-000-0000-6268
81,238.02
122,261.59
OCT DEED TAX
N
394,268.18
394,268.18
2026 2ND HALF 2ND ESTIMATE
N
Warrant Date
2026143
100846
2026143
100846
Minnesota Dept Of Revenue
2026144
100846
11/03/2026
Minnesota Dept Of Revenue
75-000-000-0000-6362
100846
Minnesota Dept Of Revenue
2026144
2026145
2026145
Description
Invoice Number 1099
10/30/2026
WEX Health Inc.
01-000-000-0000-2061
7,453.99
OCT FLEX HEALTH
N
10/30/2026
01-000-000-0000-2062
5,035.00
OCT FLEX DEP CARE
N
10/30/2026
11-000-000-0000-2061
1,077.07
OCT FLEX HEALTH
N
10/30/2026
11-000-000-0000-2062
2,121.68
OCT FLEX DEP CARE
N
10/30/2026
13-000-000-0000-2061
574.13
16,261.87
OCT FLEX HEALTH
N
1629
1629
WEX Health Inc.
Range Selected from Warrant # 2026138 thru Warrant # 2026145
8 Warrants Printed
1,556,552.66
Page 22 of 181
Page 7
DISBURSEMENTS BY WARRANT NUMBER REPORT
Final Total
Copyright 2010-2026 Integrated Financial Systems
Rpt
Acc
cindyj
11/6/2026
Mower County Government
7:11:15AM
Audit List for Board
Print List in Order By:
4
Explode Dist. Formulas?:
N
Paid on Behalf Of Name
on Audit List?:
N
Type of Audit List:
D
Save Report Options?:
N
Page 23 of 181
1 - Fund (Page Break by Fund)
2 - Department (Totals by Dept)
3 - Vendor Number
4 - Vendor Name
D - Detailed Audit List
S - Condensed Audit List
COMMISSIONER'S VOUCHERS ENTRIES
Page 1
Mower County Government
cindyj
11/6/2026
7:11:15AM
Road & Bridge Fund
Vendor Name
No. Account/Formula
100694
1
Audit List for Board
Rpt
Accr
238
Page 2
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
1099
Amount
Warrant Description
Service Dates
1,214.71
1,214.71
#27 HYDRAULIC COOLER PARTS
1 Transactions
INV13645
Repair Parts
N
ABM Equipment & Supply, LLC
13-340-000-0000-6563
100694
COMMISSIONER'S VOUCHERS ENTRIES
ABM Equipment & Supply, LLC
Advanced Correctional Healthcare, Inc
3
01-251-000-0000-6435
11,000.00
NURSING HOURS TRUE-UP TO 10/02
INV-005393
Contract Medical Services
6
2
01-251-000-0000-6435
29,186.83
MEDICAL CONTRACT FOR DECEMBER
12/01/2026
12/31/2026
2 Transactions
RINV-011595
Contract Medical Services
6
238
88
Advanced Correctional Healthcare, Inc
40,186.83
Ancom Communications
5
01-230-000-0000-6301
44,988.30
MICROWAVE/BACKUPS/FIRE
11/01/2026
10/31/2027
135757
Service By Others
N
4
01-251-000-0000-6301
3,912.00
JAIL
135757
Service By Others (Maint Contracts)
N
88
3523
Ancom Communications
48,900.30
11/01/2026
2 Transactions
10/31/2027
Atlas Toyota Material Handling, LLC
7
17-393-000-0000-6310
146.00
FORKLIFT SAFETY INSPECTION
10/22/2026
10/22/2026
JQ4909
Equipment Repair
N
6
17-393-000-0000-6310
146.00
FORKLIFT SAFETY INSPECTION
10/22/2026
10/22/2026
JQ4910
Equipment Repair
N
8
17-393-000-0000-6310
264.88
FORKLIFT MAST TILT BUSHINGS
10/22/2026
10/22/2026
3 Transactions
JQ5126
Equipment Repair
N
MCFS COORDINATOR OCTOBER 2026
10/01/2026
10/31/2026
1 Transactions
1117
Contract Services
N
3523
864
9
Atlas Toyota Material Handling, LLC
Austin Aspires
70-450-000-0000-6274
864
10770
556.88
Austin Aspires
1,835.44
1,835.44
Austin Automotive LLC
10
01-003-000-0000-6567
289.80
POOL 225 EXTRA KEY
75834
Motor Fuel,Lub,Other-Pool
N
13
01-201-000-0000-6561
470.02
SQUAD WATER PUMP REPLACE
70261
Repair & Maintenance Supplies
N
15
01-201-000-0000-6561
301.08
SQUAD FENDER SHIELDS
70268
Repair & Maintenance Supplies
N
11
01-201-000-0000-6561
349.25
SQUAD BATTERY
75943
Repair & Maintenance Supplies
N
12
13-340-000-0000-6563
49.92
#54 BLEND DOOR MOTOR
70245
Repair Parts
N
14
13-340-000-0000-6567
104.28
#92 TRANSMISSION FILTER
70251
Motor Fuel,Lub,Other
N
Page 24 of 181
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
Road & Bridge Fund
Vendor Name
No. Account/Formula
10770
388
Austin Automotive LLC
Audit List for Board
Rpt
Accr
COMMISSIONER'S VOUCHERS ENTRIES
Amount
Warrant Description
Service Dates
1,564.35
6 Transactions
Page 3
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
1099
Austin Daily Herald
20
01-003-000-0000-6261
82.91
LEGAL HEALTH INS RFP
3032837
Legal Services
N
19
01-003-000-0000-6261
27.07
LEGAL SEEK PC/BOA APPLICANTS
3038471
Legal Services
N
16
01-003-000-0000-6261
90.24
LEGAL 9.22 MINUTE SUMMARY
3039827
Legal Services
N
17
01-003-000-0000-6261
16.92
LEGAL ORD 05-26 ADOPTED
3040548
Legal Services
N
18
01-062-000-0000-6242
327.68
NOTICE OF GENERAL ELECTION
10/21/2026
10/21/2026
3041024
Publications/Advertising
N
01-062-000-0000-6242
676.80
1,221.62
NOTICE TO VOTERS - ADH
6 Transactions
3041665
Publications/Advertising
N
BATTERIES
1 Transactions
P96032786
Office Supplies
N
WINTER GENERATOR FUEL
296011
Motor Fuel,Lub,Other
N
WINTER GENERATOR FUEL
296011
Motor Fuel,Lub,Other
N
WINTER GENERATOR FUEL
3 Transactions
296011
Motor Fuel,Lub,Other
N
44.00
44.00
OCTOBER WASHES
1 Transactions
0025
Motor Fuel,Lub,Other
Y
575.33
DAILY SUPPLIES FOR IP
10/23/2026
INV2284310
General Operating Supplies
N
10/23/2026
MATTRESS FOR IP
10/23/2026
INV2284310
Misc Supplies-Operating Equip
N
10/23/2026
21
388
Austin Daily Herald
396
Batteries Plus Bulbs
01-201-000-0000-6401
22
Batteries Plus Bulbs
29.95
29.95
24
Baudoin Oil Company
01-116-013-0000-6567
2,497.93
25
01-116-251-0000-6567
23
01-116-252-0000-6567
396
100052
100052
Baudoin Oil Company
3932
Blazing Carwash, LLC
01-201-000-0000-6567
3932
Blazing Carwash, LLC
26
100048
29
356.85
7,136.95
Bob Barker Company Inc
01-221-000-0000-6415
28
4,282.17
01-221-000-0000-6416
3,313.80
27
01-221-000-0000-6432
1,763.82
HYGIENE SUPPLIES FOR IP
10/23/2026
10/23/2026
INV2284310
Drugs Medicine & Hygiene
N
30
01-251-000-0000-6403
1,971.58
UNIFORMS FOR IP
10/23/2026
4 Transactions
INV2284310
Prisoner Supplies-Uniforms
N
100048
217
Bob Barker Company Inc
7,624.53
10/23/2026
Borderline Pest Control LLC
Page 25 of 181
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
Road & Bridge Fund
Vendor Name
No. Account/Formula
Audit List for Board
Rpt
Accr
Amount
COMMISSIONER'S VOUCHERS ENTRIES
Warrant Description
Service Dates
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
Page 4
1099
31
13-350-000-0000-6343
129.00
AUSTIN SHOP PEST CONTROL
23564
Insect And Pest Control
N
32
13-350-000-0000-6343
275.00
404.00
OUTSHOPS PEST CONTROL
2 Transactions
23836
Insect And Pest Control
N
2,040.00
2,040.00
CJDN ACCESS FEE
1 Transactions
948601
Software Maint & Upgrades
N
01-061-000-0000-6305
2,691.75
AL6YI1S
Software Maint & Upgrades
N
CDW Government
2,691.75
DOCUSIGN E-SIGNATURE LICENSES
11/02/2026
11/01/2027
1 Transactions
MAIL SERVICE TO USPS
10/01/2026
612643
Contract Services
N
TOWELS/HAND SOAP
612609
Shop Supplies
N
612743
Recycling Processing Services
N
217
101080
33
Borderline Pest Control LLC
Bureau Of Criminal Apprehension
01-201-000-0000-6305
101080
1251
34
1251
100069
35
Bureau Of Criminal Apprehension
CDW Government
Cedar Valley Services, Inc
01-003-000-0000-6274
335.72
10/31/2026
36
17-393-000-0000-6419
37
17-393-000-0000-6291
16,628.97
OCTOBER GENERAL STAFF
10/01/2026
10/31/2026
38
17-393-000-0000-6302
523.80
OCTOBER JANITORIAL STAFF
10/01/2026
10/31/2026
612744
Maintenance Cleaning Contract
N
39
17-393-000-0000-6270
4,072.87
OCTOBER BUSINESS COLLECTION
10/01/2026
10/31/2026
612745
Recycling Collection Service
N
40
17-393-000-0000-6270
34,698.25
612746
Recycling Collection Service
N
56,473.17
OCTOBER RESIDENTIAL COLLECT
10/01/2026
10/31/2026
6 Transactions
50,000.00
50,000.00
BROADBAND GRANT AGR-FINAL
1 Transactions
CHTR77159
Infrastructure
N
100069
Cedar Valley Services, Inc
2460
Charter Communications Operations, LLC
01-285-005-0000-6171
2460
Charter Communications Operations, LLC
41
3186
213.56
45
Cintas Corporation
01-111-000-0000-6274
4.97
OCT BREAKROOM CABINET
5369616906
Contract Services
N
42
13-340-000-0000-6346
380.83
UNIFORMS/MATS 10/22/26
4286527259
Uniform Rental
N
47
13-340-000-0000-6346
147.27
UNIFORMS 10/29/26
4287293562
Uniform Rental
N
46
13-340-000-0000-6346
384.70
UNIFORMS/MATS 11/05/26
4288055872
Uniform Rental
N
43
13-350-000-0000-6432
69.35
SAFETY KIT SUPPLIES
5369616902
Drugs Medicine & Hygiene
N
44
17-393-000-0000-6419
113.56
SAFETY CABINET SERVICE
5369616903
Shop Supplies
N
Page 26 of 181
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
Solid Waste/Recycling Fund
Vendor Name
No. Account/Formula
3186
70002
48
Cintas Corporation
100473
City Of Austin
13-320-000-0000-6297
50
13-320-000-0000-6312
3906
Commissioner of Transportation
30-111-000-0000-6621
52
30-111-000-0000-6621
51
30-350-111-0000-6621
54
30-350-111-0000-6621
1543
55
56
Contegrity Group, Inc.
Crawford/Kim
11-430-700-4800-6709
11-430-700-4800-6709
1543
1099
Amount
Warrant Description
Service Dates
1,100.68
10/28/2026
6 Transactions
25,981.55
25,981.55
IAQ PROJECT BUILDING PERMIT
1 Transactions
PERMIT
Equipment > $5,000
N
9,072.02
SAP 050-599-181 BOX CULV INSP
P00021927
Mn/Dot Lab Testing
N
N
10/28/2026
4,048.20
13,120.22
BRIDGE INSPECTIONS NON-FEDERAL
2 Transactions
P00021927
Services By Others
17,074.05
IAQ CONST DOCS/AUTODESK
2026311,309
Equipment > $5,000
N
4,176.75
SWITCHGEAR WARRANTY/SUPERVISIO
2026316
Equipment > $5,000
N
2,430.30
ADAMS CONST MGMT FEE
2026308
Equipment > $5,000
N
12,240.00
35,921.10
HIGHWAY CONSTRUCTION DOCUMENTS
4 Transactions
2026310
Equipment > $5,000
N
INTEREST
09/01/2026
148
Interest
Y
148-2
Interest
Y
Contegrity Group, Inc.
53
3906
Accr
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
Page 5
Commissioner of Transportation
49
100473
Rpt
COMMISSIONER'S VOUCHERS ENTRIES
City Of Austin
30-111-000-0000-6621
70002
Audit List for Board
Crawford/Kim
10.00
20.00
INTEREST
09/01/2026
2 Transactions
10.00
09/30/2026
09/30/2026
100090
Culligan Ultrapure Inc
01-603-000-0000-6401
Culligan Ultrapure Inc
16.00
16.00
CULLIGAN WATER
1 Transactions
56169684-10312026 Office Supplies
100090
8952
69
D & G Ace Hardware
01-111-000-0000-6413
29.23
CLEANERS, FLOOR SCRUBBER HANDL
149123
Custodial Supplies
N
74
01-111-000-0000-6416
149173
Equipment Repair & Maintenance
N
68
01-116-013-0000-6413
149123
Custodial Supplies
N
73
01-116-252-0000-6413
6.50
CLEANERS, FLOOR SCRUBBER HANDL
149123
Custodial Supplies
N
72
11-420-600-4800-6413
7.21
CLEANERS, FLOOR SCRUBBER HANDL
149123
Custodial Supplies
N
71
11-430-700-4800-6413
7.99
CLEANERS, FLOOR SCRUBBER HANDL
149123
Custodial Supplies
N
70
11-449-430-0000-6413
4.29
CLEANERS, FLOOR SCRUBBER HANDL
149123
Custodial Supplies
N
57
Page 27 of 181
16.99
9.74
ICE MACHINE KIT
CLEANERS, FLOOR SCRUBBER HANDL
Copyright 2010-2026 Integrated Financial Systems
N
Mower County Government
cindyj
11/6/2026
7:11:15AM
Social Service Fund
Vendor Name
No. Account/Formula
8952
3166
59
58
3166
100129
11-449-451-0013-6263
627.52
1,077.52
Dahle/Teya
01-116-251-0000-6304
63
01-116-252-0000-6304
Damel Corporation Morem Tree Service
David C Patterson Plumbing LLC
Dell Marketing L P
01-062-000-0000-6262
75
01-062-000-0000-6402
1027
77
1816
Reflective Practice Consultant Exp-SF
Y
LAWN APPLICATION #6
3651170
Grounds Repairs & Maintenance
N
3651170
Grounds Repairs & Maintenance
N
3651170
Grounds Repairs & Maintenance
N
LAWN APPLICATION #6
4 Transactions
3651170
Grounds Repairs & Maintenance
N
SOLID WASTE CONSULTING
10/01/2026
10/31/2026
1 Transactions
10-2026
Consulting Services
Y
202.50
BREIT LIFE OPIOID GRANT
1825
Mini Grants - Opioid
Y
135.00
337.50
BREIT LIFE OPIOID GRANT
2 Transactions
2182
Mini Grants - Opioid
Y
602.15
10896440232
Software Maint & Upgrades
N
602.15
MICROSOFT 365 LICENSES
10/18/2026
1 Transactions
670.00
BALLOT ON DEMAND SETUP & PDFS
CD2169861
Software Services
N
N
N
88.75
80.15
137.40
11.45
317.75
LAWN APPLICATION #6
LAWN APPLICATION #6
11/18/2026
Election Systems & Software, LLC.
76
2655
REFLECTIVE 4 FAM HOME VISITOR
2 Transactions
Dell Marketing L P
01-061-000-0000-6305
2655
Y
2,625.00
12-451-000-0000-6804
1659
7 Transactions
Staff Development
Dave Lucas Consulting
65
1659
1099
1815
2,625.00
David C Patterson Plumbing LLC
12-451-000-0000-6804
67
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
REFLECTIVE CONS/SUPERVISION CF
10/15/2026
10/15/2026
Dave Lucas Consulting
17-393-000-0000-6262
66
8592
Warrant Description
Service Dates
Page 6
Damel Corporation Morem Tree Service
61
8592
81.95
450.00
01-116-013-0000-6304
586
Amount
COMMISSIONER'S VOUCHERS ENTRIES
Dahle/Teya
62
586
Accr
11-430-700-4800-6336
01-111-000-0000-6304
64
Rpt
D & G Ace Hardware
60
100129
Audit List for Board
Election Systems & Software, LLC.
602.38
1,272.38
BALLOT STOCK 14" (3,000)
2 Transactions
CD2169967
Stationary And Forms
25.87
JAIL COPY/FAX CN8949-01
INV2054668
Photocopying
EO Johnson Business Technologies
01-251-000-0000-6232
Page 28 of 181
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
General Fund
Vendor Name
No. Account/Formula
Audit List for Board
Rpt
Accr
Amount
Warrant Description
Service Dates
09/23/2026
78
01-251-000-0000-6232
1027
102342
79
EO Johnson Business Technologies
2752
Etterman Enterprises
01-003-000-0000-6261
82
01-003-000-0000-6261
80
13-391-123-0000-6821
1965
83
1965
3775
84
3775
100606
85
100606
1099
09/23/2026
INV2058846
Photocopying
N
146.97
2 X PRINTER/SCANNER IN JAIL
11/23/2026
12/22/2026
2 Transactions
160.18
160.18
HOOK STRAP AGGRESSIVE
1 Transactions
393739
Misc Supplies & Materials
N
33.79
LEGAL, HOUSE ABATE HEARINGS
26068
Legal Services
N
26068
Legal Services
N
N
121.10
262.05
LEGAL, AUGUST BOARD MINUTES
42.97
338.81
PUBLIC NOTICE
3 Transactions
26068-ES
Board Of Adjustments
Fernbrook Family Center
11-430-700-4800-6336
300.00
106846
Staff Development
N
Fernbrook Family Center
300.00
CLINICAL SUPERVISION MHCM TCM
09/30/2026
09/30/2026
1 Transactions
COMMUNICATION CONSULTING SEPT
09/01/2026
09/30/2026
1 Transactions
26
Consulting Services
Y
2026 Q3 FUEL SUPPLEMENT
07/01/2026
09/30/2026
1 Transactions
17271
Recycling Collection Service
N
70.00
70.00
RETIREMENT GIFT MH
1 Transactions
11761-1
Employee Recognition
N
588.39
IAQ PRINTED DOCUMENTS
MS30686
Equipment > $5,000
N
HIGHWAY ADDITION PRINTED DOCUM
MSP30685
Equipment > $5,000
N
Evans Publishing & Printing Inc
Fjetland/Tara
01-003-000-0000-6262
Fjetland/Tara
1,226.50
1,226.50
Freeborn County Co-Operative Oil Co.
17-393-000-0000-6270
4,415.71
Freeborn County Co-Operative Oil Co.
4,415.71
100444
Games People Play
01-003-000-0000-6278
100444
Games People Play
3662
87
Gill Reprographics, Inc
30-111-000-0000-6621
88
30-350-000-0000-6621
86
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
Evans Publishing & Printing Inc
81
2752
Page 7
Etterman Enterprises
13-340-000-0000-6509
102342
COMMISSIONER'S VOUCHERS ENTRIES
Page 29 of 181
3,352.58
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
Capital Projects Fund
Vendor Name
No. Account/Formula
3662
6751
89
Gill Reprographics, Inc
1634
Grainger
13-310-000-0000-6505
91
13-310-000-0000-6505
92
13-310-000-0000-6505
93
13-310-000-0000-6505
4953
Accr
Page 8
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
1099
Amount
Warrant Description
Service Dates
3,940.97
2 Transactions
2,053.74
2,053.74
AIR COMPRESSOR FOR BOILER
1 Transactions
9135845734
Building Repairs & Maintenance (Austin)
N
18,735.50
ROAD SALT
INV246512
Salt & Chemicals
Y
INV246672
Salt & Chemicals
Y
INV246944
Salt & Chemicals
Y
Y
Great Lakes Salt Company
90
1634
Rpt
COMMISSIONER'S VOUCHERS ENTRIES
Grainger
13-350-000-0000-6306
6751
Audit List for Board
Great Lakes Salt Company
50,343.31
15,433.80
ROAD SALT
ROAD SALT
4,986.48
89,499.09
ROAD SALT
4 Transactions
INV247105
Salt & Chemicals
633.01
MULTI-STACK REPAIR
1025683
Building Repairs & Maintenance
N
1,085.16
MULTI-STACK REPAIR
1025683
Building Repairs & Maintenance
N
90.43
MULTI-STACK REPAIR
1025683
Building Repairs & Maintenance
N
MULTI-STACK REPAIR
1027887
Building Repairs & Maintenance
N
1027887
Building Repairs & Maintenance
N
1027887
Building Repairs & Maintenance
N
1027919
Building Repairs & Maintenance
N
1027919
Building Repairs & Maintenance
N
MULTI-STACK PREV MAINTENANCE
1027919
Building Repairs & Maintenance
N
Harty Mechanical Inc
101
01-116-013-0000-6306
103
01-116-251-0000-6306
102
01-116-252-0000-6306
95
01-116-013-0000-6306
96
01-116-251-0000-6306
94
01-116-252-0000-6306
98
01-116-013-0000-6306
100
01-116-251-0000-6306
99
01-116-252-0000-6306
92.90
01-251-000-0000-6306
460.00
4,726.60
TOLIET REPAIR X 3
10 Transactions
1027940
Building Repairs & Maintenance
N
225.00
225.00
TRAP 3 BEAVERS - JD 79
1 Transactions
11.02.26
Repair Labor
Y
4,147.00
4,147.00
NOVEMBER TELEDOC
1 Transactions
2026112644710
Teledoc
N
PRINTER RIBBON
795567
Permit to Carry Supplies
N
97
4953
Harty Mechanical Inc
2965
Hawkshead/Troy Michael
41-779-000-0000-6564
2965
Hawkshead/Troy Michael
104
1544
105
1544
101692
106
Healthiest You
01-065-000-0000-6434
Healthiest You
Identisys
01-204-000-0000-6456
Page 30 of 181
210.00
360.00
30.00
650.30
1,114.80
175.20
MULTI-STACK REPAIR
MULTI-STACK REPAIR
MULTI-STACK PREV MAINTENANCE
MULTI-STACK PREV MAINTENANCE
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
General Fund
Vendor Name
No. Account/Formula
101692
3712
107
Audit List for Board
Rpt
Accr
Identisys
5203
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
Page 9
1099
Amount
Warrant Description
Service Dates
175.20
1 Transactions
1,059.40
1,059.40
WALK BEHIND SCRUBBER REPAIR
1 Transactions
43628306
Equipment Repair & Maintenance
N
PLANNER
IN5229397
Office Supplies
N
N
Imperial Brady
01-111-000-0000-6416
3712
COMMISSIONER'S VOUCHERS ENTRIES
Imperial Brady
Innovative Office Solutions, LLC
113
01-044-000-0000-6401
111
01-091-000-0000-6401
136.24
TAPE, FILE FOLDERS, PAPER CLIP
10/28/2026
10/28/2026
IN5227436
Office Supplies
112
01-091-000-0000-6401
16.71 -
REFUND-PAPER CLIPS
10/28/2026
SCN-138245
Office Supplies
N
IN5226523
Office Supplies
N
IN5226522
Office Supplies
N
109
01-101-000-0000-6401
110
01-251-000-0000-6401
9.91
19.02
22.20
10/28/2026
DESK CALENDARS, LETTER OPENERS
2027 DESK CALENDARS
10/27/2026
10/27/2026
108
01-252-252-0000-6401
303.22
2027 CALENDARS, DESK PADS,
IN5225020
Office Supplies
N
116
11-420-600-4800-6401
43.71
TONER/OFFICE SUPPLIES
11/04/2026
IN5231747
Office Supplies
N
11/04/2026
TONER/OFFICE SUPPLIES
11/04/2026
IN5231747
Office Supplies
N
11/04/2026
IN5231747
Office Supplies
N
65431
Contract Services
N
490.50
SEPTEMBER SAFETY REPORTS
09/01/2026
09/30/2026
1 Transactions
1,149.71
1,149.71
MINI GRANT BREASTFEEDING SUPP.
1 Transactions
10.30.26
Mini Grants - SHIP
N
#121 PIN
CJ67642
Repair Parts
N
RENTAL HOURS #600/601
08/27/2026
RJ00508
Machinery & Equip Rental
N
115
11-430-700-4800-6401
114
11-449-430-0000-6401
5203
3738
117
Innovative Office Solutions, LLC
70040
118
Institute for Environmental Assessment
1040
592.02
TONER/OFFICE SUPPLIES
11/04/2026
9 Transactions
11/04/2026
490.50
ISD #500 - Southland
11-449-454-0012-6804
70040
15.36
Institute for Environmental Assessment
01-111-000-0000-6274
3738
59.07
ISD #500 - Southland
J & S Repair Inc
121
13-340-000-0000-6563
111.94
122
13-340-000-0000-6345
6,664.20
Page 31 of 181
10/27/2026
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
Road & Bridge Fund
Vendor Name
No. Account/Formula
1040
8268
119
J & S Repair Inc
2089
120
Jaguar Communications
100243
123
Jetter Clean Inc
Krueger Transportation
163
Marco Technologies LLC
01-111-000-0000-6305
163
Marco Technologies LLC
124
3730
1099
Amount
Warrant Description
Service Dates
6,776.14
2 Transactions
603.80
603.80
GOPHER 1 LOCATES - OCT. 2026
1 Transactions
3080
Services By Others
1,915.00
1,915.00
GRAND MEADOW JETTER CLEAN
1 Transactions
A-9635
Building & Grounds Repairs-Grand MeadowN
98003
Freight
N
530.00
HAUL MIXED GLASS
10/14/2026
1 Transactions
82.72
82.72
POWER APPS
1 Transactions
INV15891300
Software Maint & Upgrades
N
N
Krueger Transportation
17-393-000-0000-6203
100243
Accr
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
Page 10
Jetter Clean Inc
13-350-000-0000-6309
2089
Rpt
COMMISSIONER'S VOUCHERS ENTRIES
Jaguar Communications
13-310-000-0000-6312
8268
Audit List for Board
530.00
10/14/2026
125
Martin Systems LLC
01-251-000-0000-6302
1,645.00
EMERG SERVICE MASTER CONTROL
08/19/2026
08/19/2026
146572
Office Equipment Repair and Maintenance Y
126
01-251-000-0000-6302
2,370.00
146855
Office Equipment Repair and Maintenance Y
3730
Martin Systems LLC
4,015.00
CAMERA SOFTWARE ON COMPUTER
10/20/2026
10/20/2026
2 Transactions
11468
Mayo Clinic -Rochester
11-449-430-0000-6274
11/26 MEDICAL DIRECTOR FEE
1 Transactions
Contract Services
N
Mayo Clinic -Rochester
216.67
216.67
4699114
11468
231.49
26418610
Drugs Medicine & Hygiene
Y
231.49
OTC MEDICAL SUPPLIES
10/22/2026
1 Transactions
652.50
DEMURRAGE CHARGE FROM FOGGING
5513432551
Bituminous Materials
N
127
1172
128
1172
1893
129
McKesson Medical-Surgical
01-251-000-0000-6432
McKesson Medical-Surgical
MEIGS Paving
13-310-000-0000-6506
Page 32 of 181
10/22/2026
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
Road & Bridge Fund
Vendor Name
No. Account/Formula
1893
100290
138
Audit List for Board
Rpt
Accr
MEIGS Paving
01-044-000-0000-6232
135
Amount
Warrant Description
Service Dates
652.50
1 Transactions
Page 11
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
1099
INV3227885
Photocopying
N
INV3227716
Photocopying
N
INV3227716
Photocopying
N
Metro Sales, Inc
01-042-000-0000-6232
133
COMMISSIONER'S VOUCHERS ENTRIES
01-044-000-0000-6232
643.47
37.50
0.91
PHOTOCOPYING 59461-01
08/04/2026
11/03/2026
PHOTOCOPYING 56206-01
11/02/2026
02/01/2027
PHOTOCOPYING 56206-01
08/02/2026
11/01/2026
139
01-091-000-0000-6232
155.04
PHOTOCOPIER 9380-STATE-01
10/08/2026
11/07/2026
INV3228648
Photocopying
N
137
01-104-000-0000-6232
157.42
PHOTOCOPYING 53185-01
11/02/2026
INV3227715
Photocopying
N
02/01/2027
PHOTOCOPYING 56206-01
11/02/2026
INV3227716
Photocopying
N
02/01/2027
PHOTOCOPYING 56206-01
08/02/2026
INV3227716
Photocopying
N
11/01/2026
59460-01 PHOTOCOPYING
07/28/2026
INV3220551
Photocopying
N
10/27/2026
54156-01 USAGE
07/28/2026
INV3220550
Photocopying
N
07/28/2026
INV3220550
Photocopying
N
Repair Parts
N
134
01-106-000-0000-6232
136
01-106-000-0000-6232
132
01-111-000-0000-6232
130
01-228-000-0000-6232
131
01-228-000-0000-6232
100290
Metro Sales, Inc
10670
Midstates Equipment & Supply
13-340-000-0000-6563
10670
Midstates Equipment & Supply
140
100593
141
100593
Midwest Contracting, LLC
13-320-000-0000-6296
Midwest Contracting, LLC
117
Midwest Machinery Co
13-340-000-0000-6567
117
Midwest Machinery Co
142
101449
37.50
0.90
61.60
1,060.80
2,512.14
54156-01 MAINTENANCE
10/28/2026
10 Transactions
194.70
194.70
#45 SPRINGS EXTENSIONS
1 Transactions
226933
SAP 050-599-185 FINAL PAYMENT
1 Transactions
Payments To Contractors
SAP 50-599-185 FINAL
#110 FILTER/OIL CHANGE KIT
1 Transactions
11092464
357.00
1,548.50
1,548.50
133.65
133.65
01/27/2027
Minnesota County Attorneys Association
Page 33 of 181
Copyright 2010-2026 Integrated Financial Systems
Motor Fuel,Lub,Other
N
N
Mower County Government
cindyj
11/6/2026
7:11:15AM
General Fund
Vendor Name
No. Account/Formula
143
Audit List for Board
Rpt
Accr
01-091-000-0000-6243
101449
872
144
Minnesota County Attorneys Association
3816
Motorola Solutions Inc
2,415.00
13-340-000-0000-6509
146
13-340-000-0000-6590
147
13-340-000-0000-6563
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
ANNUAL MEETING AND CLE
10/28/2026
10/28/2026
1 Transactions
200014193
Registrations/Memberships
N
210.00
210.00
USB 3.1 STICK, X 6 WATCHGUARD
1 Transactions
8282423697
Law Enforcement Supplies
N
NAPA Auto Parts
6.64
AIR VALVE
335710
Misc Supplies & Materials
N
335852
Minor Equipment<$5,000
2,250.00
N
#88 TOGGLES SWITCHES
3 Transactions
336191
Repair Parts
28.98
2,285.62
N
26192-1
Building & Grounds Repairs - Adams
N
INV-220-00874
Contract Services
N
SMOKE MACHINE TESTER
3874
New Line Mechanical, Inc.
13-350-000-0000-6307
3874
New Line Mechanical, Inc.
400.74
400.74
ADAMS SHOP DAMPER VENT
1 Transactions
1789
Next Chapter Technology Inc
11-420-600-4800-6274
123.75
ESIGNATURES
01/01/2026
1 Transactions
148
149
1789
101500
1099
Warrant Description
Service Dates
NAPA Auto Parts
145
3816
2,415.00
Page 12
Motorola Solutions Inc
01-201-000-0000-6453
872
Amount
COMMISSIONER'S VOUCHERS ENTRIES
Next Chapter Technology Inc
123.75
06/30/2026
150
Northland & Companies
01-228-000-0000-6340
3,643.21
INTERVIEW ROOM VIDEO SERVICE
11/03/2026
11/02/2027
IN113783
Service Agreements
N
151
01-228-000-0000-6340
26,045.36
GOVT CENT BUILDING CAMERAS
11/03/2026
11/02/2027
2 Transactions
IN113783
Service Agreements
N
55277
Services By Others
N
34.58
#113 SERVICE HOURS
10/01/2026
1 Transactions
237.74
MNIT SEPT PHONE
W26090500
Telephone Services
N
101500
569
152
569
8161
163
Northland & Companies
NUSS Truck & Equipment
13-340-000-0000-6312
NUSS Truck & Equipment
Office Of MNIT Services
01-061-000-0000-6201
Page 34 of 181
29,688.57
34.58
10/31/2026
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
General Fund
Vendor Name
No. Account/Formula
162
01-091-000-0000-6280
161
01-230-000-0000-6280
159
11-420-600-4800-6280
160
11-420-640-4800-6280
158
11-430-700-4800-6280
153
11-449-430-0000-6280
157
11-449-451-0013-6280
154
11-449-451-0014-6280
156
11-449-451-0015-6280
155
11-449-454-0021-6280
8161
999999930
164
7547
165
Omtvedt Funeral Home
1202
166
Parenting Resource Center, Inc
100173
1099
Warrant Description
Service Dates
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
LANGUAGE LINE
09/01/2026
W26090500
Interpreter
N
09/30/2026
LANGUAGE LINE
09/01/2026
W26090500
Interpreter
N
09/30/2026
LANGUAGE LINE
09/01/2026
W26090500
Interpreter
N
09/30/2026
LANGUAGE LINE
09/01/2026
W26090500
Interpreter
N
09/30/2026
LANGUAGE LINE
09/01/2026
W26090500
Interpreter
N
09/30/2026
LANGUAGE LINE
09/01/2026
W26090500
Interpreter
N
09/30/2026
LANGUAGE LINE
09/01/2026
W26090500
Interpreter-SF
N
09/30/2026
LANGUAGE LINE
09/01/2026
W26090500
Interpreter-TANF
N
09/30/2026
LANGUAGE LINE
09/01/2026
W26090500
Interpreter-MCH
N
09/30/2026
W26090500
Interpreter-LPH
N
10.04.26
Other Expenses-In/Out
N
738.17
MA ESTREC SENT TO MC NOT FHOME
11/04/2026
11/04/2026
1 Transactions
980.00
980.00
OPIOID GRANT - PARENTING TIME
1 Transactions
9549
Mini Grants - Opioid
N
500.00
EXPERT WITNESS FEE
10/15/2026
1 Transactions
OCT 26
Trial Prep/Discovery
Y
00207869
Motor Fuel,Lub,Other
N
Amount
47.25
119.70
1,427.83
77.70
999.60
31.67
294.37
176.62
183.16
36.75
3,632.39
LANGUAGE LINE
09/01/2026
11 Transactions
09/30/2026
738.17
Petersen/Brent William
01-091-000-0000-6262
1202
Accr
Page 13
Parenting Resource Center, Inc
12-451-000-0000-6804
7547
Rpt
COMMISSIONER'S VOUCHERS ENTRIES
Omtvedt Funeral Home
11-420-000-0000-6850
999999930
167
Office Of MNIT Services
Audit List for Board
Petersen/Brent William
500.00
10/15/2026
Petroblend Corp.
13-340-000-0000-6567
Page 35 of 181
1,467.93
FILTERS/5W20 OIL
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
Road & Bridge Fund
Vendor Name
No. Account/Formula
100173
102
169
Petroblend Corp.
13-340-000-0000-6305
102
100177
Rpt
Accr
COMMISSIONER'S VOUCHERS ENTRIES
Amount
Warrant Description
Service Dates
1,467.93
1 Transactions
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
Page 14
1099
PreCise MRM LLC
01-111-000-0000-6571
168
Audit List for Board
PreCise MRM LLC
40.00
SEPTEMBER DATA
09/01/2026
840.00
SEPTEMBER DATA
09/01/2026
2 Transactions
59.45
GLOVES
800.00
IN200-2016191
Vehicle Expenses
N
IN200-2016191
Software Maint & Upgrades
N
3043462
General Operating Supplies
N
N
09/30/2026
09/30/2026
Proline Dist Inc
172
01-111-000-0000-6415
171
01-221-000-0000-6415
31.50
THREAD LOCK BOLTS/IP CELLS
10/29/2026
10/29/2026
3043297
General Operating Supplies
13-310-000-0000-6509
132.23
223.18
RUBBER GLOVES FOR GREASING
3 Transactions
3042794
Misc Supplies & Materials
N
737.62
737.62
LUBRA-SEAL SALT NEUTRALIZER
1 Transactions
111098
Other Vehicle Expenses
N
170
100177
1859
173
Proline Dist Inc
Rhomar Industries, Inc.
13-340-000-0000-6572
1859
3579
Rhomar Industries, Inc.
Rohl Electric and Services LLC
174
01-111-000-0000-6306
437.15
MAINTENANCE GARAGE DOOR REPAIR
2878
Building Repairs & Maintenance
Y
175
13-350-000-0000-6312
306.15
743.30
PRESSURE WASHER HOOKUP
2 Transactions
2892
Services By Others
Y
3579
2119
Rohl Electric and Services LLC
Runnings
180
01-111-000-0000-6415
32.76
ICE MACHINE SUPPLIES
4151350
General Operating Supplies
N
176
13-340-000-0000-6509
97.56
SAWZALL BLADES
4147055
Misc Supplies & Materials
N
177
13-340-000-0000-6563
21.98
#27 EYE BOLTS/ CABLE
4147476
Repair Parts
N
178
13-340-000-0000-6571
13.14
WINTER ANTIFREEZE-WATER PUMPS
4150783
Vehicle Expenses
N
179
13-340-000-0000-6571
13.14
178.58
WINTER ANTIFREEZE-WATER PUMPS
5 Transactions
4150949
Vehicle Expenses
N
18.67
18.67
#104 TOUCH UP PAINT
1 Transactions
PS2055338-1
Vehicle Expenses
N
2119
380
181
380
Runnings
Sanco Equipment LLC
13-340-000-0000-6571
Sanco Equipment LLC
Page 36 of 181
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
General Fund
Vendor Name
No. Account/Formula
100661
183
Audit List for Board
Rpt
Accr
01-251-000-0000-6432
100661
8993
184
Schilling Supply Company
11055
Schmidt Goodman Office Products Inc.
01-003-000-0000-6567
188
13-340-000-0000-6567
187
13-350-000-0000-6307
186
13-350-000-0000-6306
100441
189
Sellers Lock & Key Inc.
356
212.79
SUPPLIES FOR JAIL/IP
10/29/2026
1074682-00
Custodial Supplies
N
147.09
1074682-00
Drugs Medicine & Hygiene
N
359.88
MONITOR ARMS FOR LAND RECORDS
1 Transactions
27531
Minor Equipment
N
POOL 225 KEY CUT
21630
Motor Fuel,Lub,Other-Pool
N
21685
Motor Fuel,Lub,Other
N
21548
Building & Grounds Repairs - Adams
N
21654
Building Repairs & Maintenance (Austin)
N
202600000893
Warrant Service
N
TOILET PAPER FOR IP
10/29/2026
2 Transactions
10/29/2026
10/29/2026
5,795.10
5,795.10
30.00
9.00
494.70
1,150.00
1,683.70
#74 DOOR LOCK KEYS
ADAMS SHOP NEW DOOR LOCKS
AUSTIN EAST DOOR LOCK
4 Transactions
Sheriff Freeborn County
01-091-000-0000-6263
100441
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
Sellers Lock & Key Inc.
185
11055
1099
Warrant Description
Service Dates
Schmidt Goodman Office Products Inc.
01-043-000-0000-6409
8993
Page 15
Schilling Supply Company
01-251-000-0000-6413
182
Amount
COMMISSIONER'S VOUCHERS ENTRIES
Sheriff Freeborn County
100.00
100.00
WARRANT
11/04/2026
1 Transactions
11/04/2026
SHI International Corp
190
01-061-000-0000-6409
5,960.88
LAPTOP COMPUTERS 2024056-02
B21856048
Minor Equipment
N
191
01-091-000-0000-6409
1,986.96
B21856085
Minor Equipment
N
7,947.84
COMPUTER
10/27/2026
2 Transactions
356
3393
SHI International Corp
10/27/2026
Sign Solutions USA
192
13-310-000-0000-6507
1,037.63
NEW ROAD SIGNS
427394
Signs & Posts
N
193
13-310-000-0000-6507
1,088.91
NEW ROAD SIGNS
427395
Signs & Posts
N
194
13-310-000-0000-6507
8,658.51
10,785.05
NEW ROAD SIGNS
3 Transactions
427396
Signs & Posts
N
#45-1 FILTERS/OIL
57371
Motor Fuel,Lub,Other
N
3393
1999
195
Sign Solutions USA
Stellar Truck & Trailer
13-340-000-0000-6567
Page 37 of 181
651.09
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
Road & Bridge Fund
Vendor Name
No. Account/Formula
1999
8171
Audit List for Board
Rpt
Accr
Stellar Truck & Trailer
COMMISSIONER'S VOUCHERS ENTRIES
Amount
Warrant Description
Service Dates
651.09
1 Transactions
Page 16
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
1099
Swanston Equipment Companies
196
13-340-000-0000-6563
201.52
#74 FILTER HOUSING
P28905
Repair Parts
N
197
13-340-000-0000-6563
176.56
378.08
#65 ELECTRIC ALARM
2 Transactions
P29149
Repair Parts
N
321.18
#27 FILTERS
501185
Motor Fuel,Lub,Other
N
501252
Repair Parts
N
N
8171
6966
Swanston Equipment Companies
Syverson Truck Center/Dave
198
13-340-000-0000-6567
199
13-340-000-0000-6563
200
13-340-000-0000-6567
6966
Syverson Truck Center/Dave
1119
Tactical Solutions
01-201-000-0000-6301
1119
Tactical Solutions
201
100527
558.78
#22 STEERING SECTOR
78.24
958.20
#27 TRANSMISSION FLUID
3 Transactions
501768
Motor Fuel,Lub,Other
1,236.00
1,236.00
RADAR CERTIFICATIONS
1 Transactions
11781
Services By Others (Maint Contracts)
N
203
Thomson Reuters-West Payment Center
01-029-000-0000-6301
769.19
WESTLAW - ONLINE SUBSCRIPTION
10/01/2026
10/31/2026
854286066
Service By Others (Westlaw Agreement)
N
202
01-029-000-0000-6301
514.81
WESTLAW - PRINT SUBSCRIPTION
11/01/2026
11/30/2026
854356750
Service By Others (Westlaw Agreement)
N
204
01-091-000-0000-6301
1,642.73
854291970
Service By Others (Westlaw Agreement)
N
2,926.73
WESTLAW
10/01/2026
3 Transactions
804.35
804.35
#21 PLOW HEADLIGHTS
1 Transactions
90011087
Repair Parts
N
8.80
INDIGENT POSTCARD
10/01/2026
1 Transactions
32358
Other Communication Expenses
N
89368
Building Repairs & Maintenance
N
100527
11412
205
11412
641
206
208
Thomson Reuters-West Payment Center
TOWMASTER
13-340-000-0000-6563
TOWMASTER
Turnkey Corrections
01-221-000-0000-6208
641
Turnkey Corrections
8.80
4192
Uhl Company Inc
01-116-013-0000-6306
1,168.98
Page 38 of 181
10/31/2026
11/01/2026
AHU 2 REPAIR
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
General Fund
Vendor Name
No. Account/Formula
Audit List for Board
Rpt
COMMISSIONER'S VOUCHERS ENTRIES
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
Page 17
1099
Amount
Warrant Description
Service Dates
207
01-116-251-0000-6306
2,003.96
AHU 2 REPAIR
89368
Building Repairs & Maintenance
N
209
01-116-252-0000-6306
167.00
3,339.94
AHU 2 REPAIR
3 Transactions
89368
Building Repairs & Maintenance
N
75,546.14
75,546.14
2026 CIR PAVING FINAL PAYMENT
1 Transactions
2026 CIR FINAL
Payments To Contractors
N
STS RECOIL REPAIR
7349
Motor Fuel,Lub,Other
N
N
4192
100497
210
Uhl Company Inc
Ulland Brothers Inc.
13-320-000-0000-6296
100497
732
Ulland Brothers Inc.
Ulven Outdoor Power, LLC
212
01-252-252-0000-6567
211
01-252-252-0000-6567
732
1604
213
Ulven Outdoor Power, LLC
406
214
Vaith/Steven
8392
215
Verified Credentials Inc
3460
216
WEX Bank
1507
7432
400.00
VETERAN VAN DRIVER HOURS
10/20/2026
10/30/2026
1 Transactions
10.31.26
Contract Services
Y
386400
Exams/Physicals/Tests
N
190.00
PRE-EMPLOYMENT BACKGROUND
09/29/2026
10/08/2026
1 Transactions
158.79
158.79
WEX FUEL CARDS
1 Transactions
116002543
Gas & Fuel
N
142.50
FORKLIFT SAFETY INSPECTION
10/27/2026
10/27/2026
1 Transactions
78024591
Equipment Repair
N
400.00
190.00
WIESE USA
17-393-000-0000-6310
3460
STS CHAIN SAW SERVICE
2 Transactions
WEX Bank
13-340-000-0000-6562
8392
137.40
159.90
Motor Fuel,Lub,Other
Verified Credentials Inc
01-065-000-0000-6263
406
22.50
Vaith/Steven
01-121-000-0000-6274
1604
Accr
WIESE USA
142.50
Wold KMA
219
30-111-000-0000-6621
6,614.57
IAQ CONST DOCS
16803
Equipment > $5,000
N
220
30-111-000-0000-6621
450.00
IAQ STRUCTURAL ENGINEERING
16804
Equipment > $5,000
N
217
30-350-000-0000-6621
54,943.76
HIGHWAY CONSTRUCTION DOCS
16798
Equipment > $5,000
N
218
30-350-000-0000-6621
1,406.25
FINAL ADAMS CONST DOCS
16799
Equipment > $5,000
N
Page 39 of 181
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
Capital Projects Fund
Vendor Name
No. Account/Formula
1507
100538
Wold KMA
Audit List for Board
Rpt
Accr
COMMISSIONER'S VOUCHERS ENTRIES
Amount
Warrant Description
Service Dates
63,414.58
4 Transactions
Invoice #
Account/Formula Description
Paid On Bhf #
On Behalf of Name
Page 18
1099
221
Ziegler, Inc
13-340-000-0000-6567
101.28
#61 FILTERS/SEALS
IN002624218
Motor Fuel,Lub,Other
N
222
13-340-000-0000-6567
138.57
#77 FILTERS
IN002628128
Motor Fuel,Lub,Other
N
223
13-340-000-0000-6567
204.28
#20 FILTERS
IN002628295
Motor Fuel,Lub,Other
N
224
13-340-000-0000-6563
#137 V-BELTS
4 Transactions
IN002640578
Repair Parts
N
Ziegler, Inc
356.52
800.65
Final Total ............
661,533.41
100 Vendors
100538
Page 40 of 181
224 Transactions
Copyright 2010-2026 Integrated Financial Systems
Mower County Government
cindyj
11/6/2026
7:11:15AM
Road & Bridge Fund
Recap by Fund
Audit List for Board
Fund
Amount
Name
1
239,864.06
General Fund
11
6,991.15
Social Service Fund
12
1,317.50
Opioid Remediation Fund
13
217,520.96
Road & Bridge Fund
17
64,521.10
Solid Waste/Recycling Fund
30
129,258.20
Capital Projects Fund
41
225.00
70
1,835.44
All Funds
661,533.41
COMMISSIONER'S VOUCHERS ENTRIES
Ditch Fund
Family Connections Collaborative
Total
Approved by,
......................................
......................................
......................................
Page 41 of 181
Copyright 2010-2026 Integrated Financial Systems
Page 19
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Loni Swenson, Chief Administrative Officer
Action requested:
Motion to approve 2026 Statement of work with Clifton Larson Allen, LLC
Background:
Mower County contracts with CliftonLarsonAllen LLP (CLA) to perform its annual financial
audit. The proposed agreement covers the fiscal year ending December 31, 2026, and
includes the audit of the County's financial statements, federal single audit requirements, and
Minnesota legal compliance procedures.
CLA will also assist with preparing the County's annual financial statements, required
supplementary schedules, federal award reporting, and applicable GASB adjustments. The
agreement includes additional work related to the County's GFOA financial reporting certificate
program.
The total estimated cost is $116,630, consisting of $109,000 for audit services and $7,630 for
technology and client support fees. The estimate assumes two federal programs will require
major program testing. Additional fees may apply if the scope of work changes or additional
procedures are required.
Other Information:
Page 42 of 181
CliftonLarsonAllen LLP
https://www.claconnect.com
July 24, 2026
Statement of Work - Audit Services
This agreement constitutes a statement of work ("SOW") under the master service agreement ("MSA")
dated October 6, 2022, or superseding MSA, made by and between CliftonLarsonAllen LLP ("CLA," "we,"
"us," and "our") and Mower County ("you," "your," or "the entity"). We are pleased to confirm our
understanding of the terms and objectives of our engagement and the nature and limitations of the services
CLA will provide for the entity as of and for the year ended December 31, 2026.
Douglas P. Host is responsible for the performance of the audit engagement.
Scope of audit services
We will audit the financial statements of the governmental activities, the discretely presented component
unit, each major fund and the aggregate remaining fund information, which collectively comprise the basic
financial statements of Mower County, and the related notes to the financial statements as of and for the
year ended December 31, 2026.
The Governmental Accounting Standards Board (GASB) provides for certain required supplementary
information (RSI) to accompany the entity's basic financial statements.
The RSI will be subjected to certain limited procedures, but will not be audited.
We will also evaluate and report on the presentation of the following supplementary information other than
RSI accompanying the financial statements in relation to the financial statements as a whole:
Combining statements for nonmajor governmental funds and fiduciary funds.
Budgetary comparison schedules for ditch and sewer improvement funds.
Schedule of intergovernmental revenues.
Schedule of expenditures of federal awards.
The following supplementary information accompanying the financial statements will not be subjected to
the auditing procedures applied in our audit of the financial statements and our auditors' report will not
provide an opinion or any assurance on that information:
Transmittal letter.
Page 1 of 13
Page 43 of 181
Statistical tables.
Organization chart and other introductory section items.
Nonaudit services
We will also provide the following nonaudit services:
· Preparation of your financial statements and the related notes.
· Preparation of the required supplementary information (RSI).
· Preparation of the supplementary information.
· Preparation of schedule of expenditures of federal awards.
· Preparation of adjusting journal entries for GASB conversion.
· Assistance with the data collection form.
Audit objectives
The objectives of our audit of the financial statements are to obtain reasonable assurance about whether the
financial statements as a whole are free from material misstatement, whether due to fraud or error, and to
issue an auditors' report that includes our opinion about whether your financial statements are fairly
presented, in all material respects, in conformity with accounting principles generally accepted in the
United States of America (U.S. GAAP). Reasonable assurance is a high level of assurance but is not absolute
assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards
generally accepted in the United States of America (U.S. GAAS) will always detect a material misstatement
when it exists. Misstatements, including omissions, can arise from fraud or error and are considered
material if there is a substantial likelihood that, individually or in the aggregate, they would influence the
judgment made by a reasonable user based on the financial statements.
Our audit will be conducted in accordance with U.S. GAAS; the standards for financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States; and the audit
requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards
require us to be independent of the entity and to meet our other ethical responsibilities, in accordance with
the relevant ethical requirements relating to our audit. Our audit will include tests of your accounting
records, a determination of major program(s) in accordance with the Uniform Guidance, and other
procedures we consider necessary to enable us to express opinions and render the required reports.
We will also perform procedures to enable us to express an opinion on whether the supplementary
information (as identified above) accompanying the financial statements is fairly stated, in all material
respects, in relation to the financial statements as a whole.
We will apply certain limited procedures to the RSI in accordance with U.S. GAAS. However, we will not
express an opinion or provide any assurance on the RSI because the limited procedures do not provide us
Page 2 of 13
Page 44 of 181
with sufficient evidence to express an opinion or provide any assurance. We will also perform procedures to
enable us to express an opinion on whether the supplementary information (as identified above) other than
RSI accompanying the financial statements is fairly stated, in all material respects, in relation to the
financial statements as a whole.
The objectives of our audit also include:
- Reporting on internal control over financial reporting and on compliance with the provisions of laws,
regulations, contracts, and award agreements, noncompliance with which could have a material effect on
the financial statements in accordance with Government Auditing Standards.
- Reporting on internal control over compliance related to major programs and expressing an opinion (or
disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of
federal awards that could have a direct and material effect on each major program in accordance with the
Uniform Guidance.
The Government Auditing Standards report on internal control over financial reporting and on compliance
and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe
the scope of our testing of internal control and compliance and the results of that testing, and not to provide
an opinion on the effectiveness of the entity's internal control or on compliance, and (2) that the report is
an integral part of an audit performed in accordance with Government Auditing Standards in considering
the entity's internal control and compliance. The Uniform Guidance report on internal control over
compliance will include a paragraph that states that the purpose of the report on internal control over
compliance is solely to describe the scope of our testing of internal control over compliance and the results
of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is
not suitable for any other purpose.
We will issue written reports upon completion of our audit of your financial statements and compliance
with requirements applicable to major programs.
Circumstances may arise in which our report may differ from its expected form and content based on the
results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify
our opinions, add an emphasis-of-matter or other-matter paragraph to our auditors' report, or if necessary,
withdraw from the engagement. If our opinions on the financial statements or compliance are other than
unmodified, we will discuss the reasons with you in advance. If circumstances occur related to the condition
of your records, the availability of sufficient, appropriate audit evidence, or the existence of a significant risk
of material misstatement of the financial statements or material noncompliance caused by error, fraudulent
financial reporting, or misappropriation of assets, which in our professional judgment prevent us from
completing the audit or forming an opinion on the financial statements or an opinion on compliance, we
retain the right to take any course of action permitted by professional standards, including declining to
express opinions or issue reports, or withdrawing from the engagement.
As part of our audit, we will also perform the procedures and provide the report required by the Minnesota
Legal Compliance Audit Guide for Political Subdivisions.
Page 3 of 13
Page 45 of 181
It is our understanding that our auditors' report will be included in your annual report which is comprised
of annual financial statements and that your annual report will be issued June 30, 2027. Our responsibility
for other information included in your annual report does not extend beyond the financial information
identified in our opinion on the financial statements. We have no responsibility for determining whether
such other information is properly stated and do not have an obligation to perform any procedures to
corroborate other information contained in your annual report. We are required by professional standards
to read the other information and consider whether a material inconsistency exists between the other
information and the financial statements because the credibility of the financial statements and our
auditors' report thereon may be undermined by material inconsistencies between the audited financial
statements and other information. If, based on the work performed, we conclude that an uncorrected
material misstatement of the other information exists, we are required to describe it in our report.
Auditor responsibilities, procedures, and limitations
We will conduct our audit in accordance with U.S. GAAS, the standards for financial audits contained in
Government Auditing Standards, and the Uniform Guidance.
Those standards require that we exercise professional judgment and maintain professional skepticism
throughout the planning and performance of the audit. As part of our audit, we will:
• Identify and assess the risks of material misstatement of the financial statements and material
noncompliance, whether due to fraud or error, design and perform audit procedures responsive to those
risks, and evaluate whether audit evidence obtained is sufficient and appropriate to provide a basis for our
opinion. The risk of not detecting a material misstatement or a material noncompliance resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control.
• Obtain an understanding of the entity and its environment, including the system of internal control,
relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the entity's internal control. However, we
will communicate to you in writing any significant deficiencies or material weaknesses in internal control
relevant to the audit of the financial statements that we have identified during the audit.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluate the overall presentation of the financial statements,
including the amounts and disclosures, and whether the financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.
• Conclude, based on our evaluation of audit evidence obtained, whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going
concern for a reasonable period of time.
Although our audit planning has not been concluded and modifications may be made, we have identified
the following significant risks of material misstatement as part of our audit planning:
Page 4 of 13
Page 46 of 181
• Improper revenue recognition
• Lack of adequate segregation of duties
• Management override of internal controls
There is an unavoidable risk, because of the inherent limitations of an audit, together with the inherent
limitations of internal control, that some material misstatements or noncompliance may not be detected,
even though the audit is properly planned and performed in accordance with U.S. GAAS, Government
Auditing Standards, and the Uniform Guidance. Because we will not perform a detailed examination of all
transactions, material misstatements, whether from (1) errors, (2) fraudulent financial reporting, (3)
misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the
entity or to acts by management or employees acting on behalf of the entity, may not be detected. Because
the determination of waste and abuse is subjective, Government Auditing Standards do not require
auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect
auditors to provide reasonable assurance of detecting waste or abuse.
In addition, an audit is not designed to detect immaterial misstatements or violations of laws or
governmental regulations that do not have a direct and material effect on the financial statements or on
major programs. However, we will inform the appropriate level of management and those charged with
governance of any material errors, fraudulent financial reporting, or misappropriation of assets that come
to our attention. We will also inform the appropriate level of management and those charged with
governance of any violations of laws or governmental regulations that come to our attention, unless clearly
inconsequential. We will include such matters in the reports required for a single audit.
Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to
preventing and detecting fraud or errors that are material to the financial statements and to preventing and
detecting misstatements resulting from noncompliance with provisions of laws, regulations, contracts, and
grant agreements that have a material effect on the financial statements. Our tests, if performed, will be less
in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will
be expressed in our report on internal control issued pursuant to Government Auditing Standards.
As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the
effectiveness of the design and operation of controls that we consider relevant to preventing or detecting
material noncompliance with compliance requirements applicable to each major program. However, our
tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly,
no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance.
An audit is not designed to provide assurance on internal control or to identify deficiencies, significant
deficiencies, or material weaknesses in internal control. However, we will communicate to you in writing
significant deficiencies or material weaknesses in internal control relevant to the audit of the financial
statements that we identify during the audit that are required to be communicated under AICPA
professional standards, Government Auditing Standards, and the Uniform Guidance.
As part of obtaining reasonable assurance about whether the financial statements are free of material
Page 5 of 13
Page 47 of 181
misstatement, we will perform tests of the entity's compliance with the provisions of laws, regulations,
contracts, and grant agreements that have a material effect on the financial statements. However, the
objective of our audit will not be to provide an opinion on overall compliance and we will not express such
an opinion in our report on compliance issued pursuant to Government Auditing Standards.
We will include in our report on internal control over financial reporting and on compliance relevant
information about any identified or suspected instances of fraud and any identified or suspected
noncompliance with provisions of laws, regulations, contracts, or grant agreements that may have occurred
that are required to be communicated under Government Auditing Standards.
The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance
about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of
federal awards that may have a direct and material effect on each of the entity's major programs. Our
procedures will consist of tests of transactions and other applicable procedures described in the "OMB
Compliance Supplement" for the types of compliance requirements that could have a direct and material
effect on each of the entity's major programs. The purpose of these procedures will be to express an opinion
on the entity's compliance with requirements applicable to each of its major programs in our report on
compliance issued pursuant to the Uniform Guidance.
We will evaluate the presentation of the schedule of expenditures of federal awards accompanying the
financial statements in relation to the financial statements as a whole. We will make certain inquiries of
management and evaluate the form, content, and methods of preparing the schedule to determine whether
the information complies with U.S. GAAP and the Uniform Guidance, the method of preparing it has not
changed from the prior period, and the information is appropriate and complete in relation to our audit of
the financial statements. We will compare and reconcile the schedule to the underlying accounting records
and other records used to prepare the financial statements or to the financial statements themselves.
Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later
periods for which we are not engaged as auditors.
Management responsibilities
Our audit will be conducted on the basis that you (management and, when appropriate, those charged with
governance) acknowledge and understand that you have certain responsibilities that are fundamental to the
conduct of an audit.
You are responsible for the preparation and fair presentation of the financial statements, RSI, and the
schedule of expenditures of federal awards in accordance with U.S. GAAP. Management is also responsible
for identifying all federal awards received, understanding and complying with the compliance
requirements, and for the preparation of the schedule of expenditures of federal awards (including notes
and noncash assistance received) in accordance with the requirements of the Uniform Guidance.
Management's responsibilities include the selection and application of accounting principles; recording and
reflecting all transactions in the financial statements; determining the reasonableness of significant
accounting estimates included in the financial statements; adjusting the financial statements to correct
Page 6 of 13
Page 48 of 181
material misstatements; and confirming to us in the management representation letter that the effects of
any uncorrected misstatements aggregated by us during the current engagement and pertaining to the
latest period presented are immaterial, both individually and in the aggregate, to the financial statements
taken as a whole. In preparing the financial statements, management is required to evaluate whether there
are conditions or events, considered in the aggregate, that raise substantial doubt about the entity's ability
to continue as a going concern for 12 months beyond the financial statement date.
Management is responsible for compliance with applicable laws and regulations and the provisions of
contracts and grant agreements, including compliance with federal statutes, regulations, and the terms and
conditions of federal awards applicable to the entity's federal programs. Your responsibilities also include
identifying significant contractor relationships in which the contractor has responsibility for program
compliance and for the accuracy and completeness of that information.
You are responsible for the design, implementation, and maintenance of effective internal control,
including internal control over compliance, relevant to the preparation and fair presentation of financial
statements that are free from material misstatement, whether due to fraud or error, including evaluating
and monitoring ongoing activities and safeguarding assets to help ensure that appropriate goals and
objectives are met; and that there is reasonable assurance that government programs are administered in
compliance with compliance requirements.
You are responsible for the design, implementation, and maintenance of internal controls to prevent and
detect fraud; assessing the risk that the financial statements may be materially misstated as a result of
fraud; and for informing us about all known or suspected fraud affecting the entity involving (1)
management, (2) employees who have significant roles in internal control, and (3) others where the fraud
could have a material effect on the financial statements. Your responsibilities include informing us of your
knowledge of any allegations of fraud or suspected fraud affecting the entity received in communications
from employees, former employees, grantors, regulators, or others. In addition, you are responsible for
implementing systems designed to achieve compliance with applicable laws and regulations and the
provisions of contracts and grant agreements, including compliance with federal statutes, regulations, and
the terms and conditions of federal awards applicable to the entity's federal programs; identifying and
ensuring that the entity complies with applicable laws, regulations, contracts, and grant agreements,
including compliance with federal statutes, regulations, and the terms and conditions of federal awards
applicable to the entity's federal programs; and informing us of all instances of identified or suspected
noncompliance whose effects on the financial statements should be considered.
You are responsible for taking timely and appropriate steps to remedy any fraud; noncompliance with
provisions of laws, regulations, contracts, or grant agreements; or abuse that we may report. Additionally,
as required by the Uniform Guidance, it is management's responsibility to evaluate and monitor
noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take
prompt action when instances of noncompliance are identified, including noncompliance identified in audit
findings; and to follow up and take prompt corrective action on reported audit findings and to prepare a
summary schedule of prior audit findings and a corrective action plan. The summary schedule of prior audit
findings should be available for our review.
You are responsible for providing us with (1) access to all information of which you are aware that is
Page 7 of 13
Page 49 of 181
relevant to the preparation and fair presentation of the financial statements, including amounts and
disclosures, such as records, documentation, identification of all related parties and all related-party
relationships and transactions, and other matters, and for the accuracy and completeness of that
information (including information from within and outside of the general and subsidiary ledgers), and for
ensuring management information and financial information is reliable and properly reported; (2) access to
personnel, accounts, books, records, supporting documentation, and other information as needed to
perform an audit under the Uniform Guidance; (3) additional information that we may request for the
purpose of the audit; and (4) unrestricted access to persons within the entity from whom we determine it
necessary to obtain audit evidence.
You agree to inform us of events occurring or facts discovered subsequent to the date of the financial
statements that may affect the financial statements.
You agree to include our report on the schedule of expenditures of federal awards in any document that
contains and indicates that we have reported on the schedule of expenditures of federal awards. You also
agree to include the audited financial statements with any presentation of the schedule of expenditures of
federal awards that includes our report thereon or make the audited financial statements readily available
to intended users of the schedule of expenditures of federal awards no later than the date the schedule of
expenditures of federal awards is issued with our report thereon. Your responsibilities include
acknowledging to us in the representation letter that (1) you are responsible for presentation of the
schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) you believe the
schedule of expenditures of federal awards, including its form and content, is fairly presented in accordance
with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those
used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed
to us any significant assumptions or interpretations underlying the measurement or presentation of the
schedule of expenditures of federal awards.
Management is responsible for the preparation and fair presentation of other supplementary information in
accordance with U.S. GAAP. You agree to include our report on the supplementary information in any
document that contains, and indicates that we have reported on, the supplementary information. You also
agree to include the audited financial statements with any presentation of the supplementary information
that includes our report thereon or make the audited financial statements readily available to users of the
supplementary information no later than the date the supplementary information is issued with our report
thereon. You agree to provide us written representations related to the presentation of the supplementary
information.
Management is responsible for the preparation of other information included in your annual report. You
agree to provide the final version of such information to us in a timely manner, and if possible, prior to the
date of our auditors' report. If the other information included in your annual report will not be available
until after the date of our auditors' report on the financial statements, you agree to provide written
representations indicating that (1) the information is consistent with the financial statements, (2) the other
information does not contain material misstatements, and (3) the final version of the documents will be
provided to us when available, and prior to issuance of the annual report by the entity, so that we can
complete the procedures required by professional standards. Management agrees to correct material
Page 8 of 13
Page 50 of 181
inconsistencies that we may identify. You agree to include our auditors' report in any document containing
financial statements that indicates that such financial statements have been audited by us.
Management is responsible for providing us with a written confirmation concerning representations made
by you and your staff to us in connection with the audit and the presentation of the basic financial
statements and RSI. During our engagement, we will request information and explanations from you
regarding, among other matters, the entity's activities, internal control, future plans, specific transactions,
and accounting systems and procedures. The procedures we will perform during our engagement and the
conclusions we reach as a basis for our report will be heavily influenced by the representations that we
receive in the representation letter and otherwise from you. Accordingly, inaccurate, incomplete, or false
representations could cause us to expend unnecessary effort or could cause a material fraud or error to go
undetected by our procedures. In view of the foregoing, you agree that we shall not be responsible for any
misstatements in the entity's financial statements that we may fail to detect as a result of
misrepresentations made to us by you.
Management is responsible for establishing and maintaining a process for tracking the status of audit
findings and recommendations. Management is also responsible for identifying and providing report copies
to us of previous financial audits, attestation engagements, performance audits, or other studies related to
the objectives discussed in the "Audit objectives" section of this letter. This responsibility includes relaying
to us corrective actions taken to address significant findings and recommendations resulting from those
audits, attestation engagements, performance audits, or other engagements or studies. You are also
responsible for providing management's views on our current findings, conclusions, and recommendations,
as well as your planned corrective actions for the report, and for the timing and format for providing that
information.
Responsibilities and limitations related to nonaudit services
For all nonaudit services we may provide to you, management agrees to assume all management
responsibilities; oversee the services by designating an individual, preferably within senior management,
who possesses suitable skill, knowledge, and/or experience to understand and oversee the services; evaluate
the adequacy and results of the services; and accept responsibility for the results of the services.
Management is also responsible for ensuring that your data and records are complete and that you have
received sufficient information to oversee the services.
Use of financial statements
Should you decide to include or incorporate by reference these financial statements and our auditors'
reports thereon in a future private placement or other offering of equity or debt securities, you agree that
we are under no obligation to re-issue our report or provide consent for the use of our report in such a
registration or offering document. We will determine, at our sole discretion, whether we will re-issue our
report or provide consent for the use of our report only after we have performed the procedures we consider
necessary in the circumstances. If we decide to re-issue our report or consent to the use of our report, we
will be required to perform certain procedures including, but not limited to, (a) reading other information
incorporated by reference in the registration statement or other offering document and (b) subsequent
event procedures. These procedures will be considered an engagement separate and distinct from our audit
engagement, and we will bill you separately. If we decide to re-issue our report or consent to the use of our
Page 9 of 13
Page 51 of 181
report, you agree that we will be included on each distribution of draft offering materials and we will receive
a complete set of final documents. If we decide not to re-issue our report or decide to withhold our consent
to the use of our report, you may be required to engage another firm to audit periods covered by our audit
reports, and that firm will likely bill you for its services. While the successor auditor may request access to
our workpapers for those periods, we are under no obligation to permit such access.
If the parties (i.e., you and CLA) agree that CLA will not be involved with your official statements related to
municipal securities filings or other offering documents, we will require that any official statements or other
offering documents issued by you with which we are not involved clearly indicate that CLA is not involved
with the contents of such documents. Such disclosure should read as follows:
CliftonLarsonAllen LLP, our independent auditor, has not been engaged to perform and has not
performed, since the date of its report included herein, any procedures on the financial statements
addressed in that report. CliftonLarsonAllen LLP also has not performed any procedures relating to
this offering document.
With regard to the electronic dissemination of audited financial statements, including financial statements
published electronically on your website or submitted on a regulator website, you understand that
electronic sites are a means to distribute information and, therefore, we are not required to read the
information contained in those sites or to consider the consistency of other information in the electronic
site with the original document.
We may issue preliminary draft financial statements to you for your review. Any preliminary draft financial
statements should not be relied on or distributed.
Engagement administration and other matters
We understand that your employees will prepare all confirmations, account analyses, and audit schedules
we request and will locate any documents or invoices selected by us for testing. A list of information we
expect to need for our audit and the dates required will be provided in a separate communication.
At the conclusion of the engagement, we will complete the auditor sections of the electronic Data Collection
Form SF-SAC and perform the steps to certify the Form SF-SAC and single audit reporting package. It is
management's responsibility to complete the auditee sections of the Data Collection Form. We will create
the single audit reporting package PDF file for submission; however, it is management's responsibility to
review for completeness and accuracy and electronically submit the reporting package (including financial
statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors'
reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse
and, if appropriate, to pass-through entities. The Data Collection Form and the reporting package must be
electronically submitted within the earlier of 30 calendar days after receipt of the auditors' reports or nine
months after the end of the audit period.
We will provide copies of our reports to the entity; however, management is responsible for distribution of
the reports and the financial statements. Unless restricted by law or regulation, or containing confidential
or sensitive information, copies of our reports are to be made available for public inspection.
Page 10 of 13
Page 52 of 181
The audit documentation for this engagement is the property of CLA and constitutes confidential
information. However, we may be requested to make certain audit documentation available to regulatory
bodies pursuant to authority given to it by law or regulation. If requested, access to such audit
documentation will be provided under the supervision of CLA’s personnel. Furthermore, upon request, we
may provide copies of selected audit documentation to those regulators. The regulators may intend, or
decide, to distribute the copies of information contained therein to others, including other governmental
agencies.
The audit documentation for this engagement will be retained for a minimum of seven years after the report
release date or for any additional period requested by a regulator. If we are aware that a federal or state
awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the
party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
Professional standards require us to be independent with respect to you in the performance of these
services. Any discussion that you have with our personnel regarding potential employment with you could
impair our independence with respect to this engagement. Therefore, we request that you inform us prior to
any such discussions so that we can implement appropriate safeguards to maintain our independence and
objectivity. Further, any employment offers to any staff members working on this engagement without our
prior knowledge may require substantial additional procedures to ensure our independence. You will be
responsible for any additional costs incurred to perform these procedures.
Our audit engagement ends on delivery of our signed report. Any additional services that might be
requested will be a separate, new engagement. The terms and conditions of that new engagement will be
governed by a new, specific SOW for that service.
Government Auditing Standards require that we make our most recent external peer review report publicly
available. The report is posted on our website at www.CLAconnect.com/Aboutus/.
Fees
Our professional fee is $116,630.00 ($109,000 for the regular audit procedures and $7,630
for the technology and client support fee (7%)). Implementation of new standards/uniform guidance, if
applicable, will be billed at our standard hourly rates less a 20% discount. The audit fees above assume 2
federal programs will be required to be tested as major programs for 2026. Please note the audit fees above
include the additional time required for the county's GFOA certificate program items. This estimate is
based on anticipated cooperation from your personnel and their assistance with locating requested
documents and preparing requested schedules. If the requested items are not available on the dates
required or are not accurate, the fees and expenses will likely be higher. Our invoices, including applicable
state and local taxes, will be rendered as work progresses and are payable on presentation.
Unexpected circumstances
We will advise you if unexpected circumstances require significant additional procedures resulting in a
substantial increase in the fee estimate.
Changes in accounting and audit standards
Standard setters and regulators continue to evaluate and modify standards. Such changes may result in new
Page 11 of 13
Page 53 of 181
or revised financial reporting and disclosure requirements or expand the nature, timing, and scope of the
activities we are required to perform. To the extent that the amount of time required to provide the services
described in the SOW increases due to such changes, our fee may need to be adjusted. We will discuss such
circumstances with you prior to performing the additional work.
Agreement
We appreciate the opportunity to provide the services described in this SOW related to the MSA. All terms
and provisions of the MSA shall apply to these services. If you agree with the terms of this SOW, please sign
below to indicate your acknowledgement and understanding of, and agreement with, this SOW.
Sincerely,
CliftonLarsonAllen LLP
Response:
This letter correctly sets forth the understanding of Mower County.
Page 12 of 13
Page 54 of 181
CLA
Client
CliftonLarsonAllen LLP
Mower County
SIGN:
Douglas P. Host, Principal
Matthew Verdick
SIGNED 10/22/2026, 12:50:34 PM CDT
DATE:
Mower County
SIGN:
Dan Sparks
DATE:
Page 13 of 13
Page 55 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Mitch Wenum, County Engineer
Action requested:
Resolution for Proposed Transfer of $474,547 from the County State Aid Municipal Construction Account to
the Regular Construction Account.
Background:
Each year, Mower County receives State Aid funding for county road construction. A portion of
this funding is placed in the Municipal Construction Account for road projects in cities with
populations under 5,000.
The Highway Department reviews the account annually and requests a transfer to the Regular
Construction Account when the balance exceeds two years of funding. This is a routine
process the County has completed in previous years.
Minnesota Statute 162.08, Subdivision 4(d), allows counties to transfer funds exceeding two
years of Municipal Construction allocations to the Regular Construction Account with approval
by County Board resolution.
Based on the MnDOT State Aid Status Report dated October 2026, the Municipal Construction
Account has a current balance of $1,485,114. The total of the 2025 and 2026 allocations is
$1,010,567, leaving $474,547 available for transfer.
The Highway Department is requesting approval to transfer $474,547 to the Regular
Construction Account. This will allow the County to use the excess funding for other eligible
State Aid road construction projects while maintaining two years of funding in the Municipal
Construction Account.
The County has approved similar transfers in previous years. A resolution is proposed for the
November 10, 2026, County Board meeting.
Other Information:
Disccussed at work session on October 27th, 2026.
Page 56 of 181
Date: November 10th, 2026
Res. #______-26
RESOLUTION
On motion of Commissioner __________, seconded by Commissioner __________, the
following Resolution was passed and adopted by the Mower County Board of Commissioners at
a meeting held November 10th, 2026 at the Government Center, Austin, Minnesota.
WHEREAS, Minnesota Statute 162.08, Subd 4 (d), provides that accumulated balances in excess
of two years of municipal account apportionments may be spent on projects located outside of
municipalities under 5000 population when approved solely by Resolution of the County Board.
NOW, THEREFORE, BE IT RESOLVED, that the Commissioner of Transportation transfer
all funds in excess of two years apportionment into the Regular Construction Account.
Passed and approved this 10th day of November, 2026.
THE MOWER COUNTY BOARD OF COMMISSIONERS
By:_______________________________________
Chairperson
By:_______________________________________
Clerk/Administrator
Page 57 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Cameron Heard, IT Director
Action requested:
Approve pre-ordering 60 computers for 2027's replacement schedule
Background:
The IT Department is requesting approval to purchase 60 computers in advance of the 2027
replacement cycle to take advantage of current pricing and avoid anticipated cost increases.
Purchasing the computers in advance will allow the County to secure better pricing, reduce
future equipment costs, and maintain inventory for scheduled replacements throughout 2027.
The computers will be stored and deployed as needed based on the County's established
equipment replacement schedule.
The total purchase cost will be based on the vendor's quoted pricing. Purchasing in advance is
expected to provide cost savings compared to anticipated 2027 pricing.
Other Information:
Page 58 of 181
Pricing Proposal
Quotation #: 28119363
Created On: 10/22/2026
Valid Until: 11/21/2026
MN-County of Mower
Cameron Heard
Jacob Thornton
, MN
Phone:
United States
Email: [email protected]
Phone: (507) 437-9487
Email: [email protected]
All Prices are in US Dollar (USD)
1
Product
Qty
Your Price
Total
HP EliteBook 8 G2i Next Gen Notebook - Copilot+ PC - Intel Core Ultra 7 - 355 / up to
60
$2,143.43
$128,605.80
Subtotal
$128,605.80
Total
$128,605.80
4.7 GHz - Win 11 Pro - Intel Graphics - 32 GB RAM - 512 GB SSD NVMe - 16" IPS
1920 x 1200 - Wi-Fi 7, Bluetooth 6.0 - glacier silver aluminum - kbd: US - with HP Wolf
Pro
HP, Inc. - Part#: D81P3UT#ABA
Contract Name: OMNIA Partners IT Solutions, Products & Services
Contract #: 2024056-02
Additional Comments
Thank you for choosing SHI International Corp! The pricing offered on this quote proposal is valid through the expiration date listed
above. To ensure the best level of service, please provide End User Name, Phone Number, Email Address and applicable Contract
Number when submitting a Purchase Order. For any additional information including Hardware, Software and Services Contracts,
please contact an SHI Inside Sales Representative at (888) 744-4084. SHI International Corp. is 100% Minority Owned, Woman
Owned Business. TAX ID# 22-3009648; DUNS# 61-1429481; CCR# 61-243957G; CAGE 1HTF0
Maximize your technology's lifecycle with SHI's services to recover, redeploy, remarket, and recycle your devices. For more
information, contact [email protected]
Please Note: HP, Inc. has a zero returns policy on custom build PCs. Ink and toner are also considered non-returnable. For these
products, orders are non-cancellable and non-returnable from point of order.
Due to ongoing global component shortages affecting memory, storage, and other critical hardware, OEMs have
implemented updated policies allowing for price adjustments up until the time of shipment. Accordingly, quoted prices and
lead times are subject to change prior to shipment. We remain committed to keeping you informed of any changes and will
communicate promptly as updates occur.
Thank you for choosing SHI International Corp! The pricing offered on this quote proposal is valid through the expiration date set
above.
To181
ensure the best level of service, please provide End User Name, Phone Number, Email Address and applicable Contract
Page
59 of
Number when submitting a Purchase Order.
SHI International Corp. is 100% Minority Owned, Woman Owned Business.
TAX ID# 22-3009648; DUNS# 61-1429481; CCR# 61-243957G; CAGE 1HTF0
The products offered under this proposal are resold in accordance with the terms and conditions of the Contract referenced under that
applicable line item.
Page 60 of 181
Property Disposition Request
Email completed form to [email protected]
Department:
Program:
Fund:
Date:
11
420/430/449
Address:
City, State, Zip Code:
Contact Person:
201 1st St NE
Austin, MN 55912
Diana/Crystal
Recommended Disposition:
Other Instructions:
Transfer to Dept.
11/6/26
Transfer to Govt. Unit
Sale
Phone:
Recycle/ Scrap
Other
Estimated
Value
Desired
Price
General use classification of property: (See page 2 if any items are computers with hard drives)
Item
Quantity
Complete Description*
Condition
3
Office Chairs
8
Overhead Cabinets
broke/ol
d
good
6
Countertop
good
5
cubicle wall panels
good
3
locking briefcase
good
2
2 drawer file cabinets
good
3`
4 drawer file cabinets
good
0
*Asset number, weight, dimensions, vehicle identification number, etc.
I certify that this is county-owned property and is not subject to any lien, restriction or other encumbrance.
Crystal Peterson
HHS Director
Authorized Signature
Title
11/10/2026
Date
Administration Use Only
Insured asset contact MCIT for removal.
Disposition Date:
Funds Deposit Date:
Administrator Authorization:
Page 61 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Val Sheedy, Deputy County Administrator
Action requested:
Approve Resolution to Submit Plan Renewal Amendment for Root River Comprehensive
Watershed Management Plan
Background:
Other Information:
Page 62 of 181
Date: ___________, 2026
Res. #_____-26
RESOLUTION
to Submit Plan Renewal Amendment
Root River Comprehensive Watershed Management Plan
On motion of Commissioner ___________, seconded by Commissioner ___________, the
following Resolution was passed and adopted by the Mower County Board of Commissioners at a
meeting held _________, 2026 at the Government Center, Austin, Minnesota.
WHEREAS, Mower County resolved to adopt and jointly implement the Root River Comprehensive
Watershed Management Plan (Plan) on January 10, 2017; and
WHEREAS, Mower County has been an active participant on the Policy Committee to oversee the
implementation of the Plan and development of the Plan renewal amendment; and
WHEREAS, the Board of Water and Soil Resources (BWSR) approved the Plan on December 14,
2016 with an expiration date of December 31, 2026; and
WHEREAS, the One Watershed, One Plan Operating Procedures (BWSR) allow for a plan renewal
amendment that results in a new plan expiration date; and
WHEREAS, the Policy Committee submitted the plan renewal amendment for 60-day formal review
on June 10, 2026 and hosted a public hearing on August 24, 2026; and
WHEREAS, all comments received during the 60-day review and public hearing have been addressed
by the Policy Committee; and
WHEREAS, the Policy Committee recommended that each of the participating boards adopt a
resolution supporting the proposed plan renewal amendment at their August 24, 2026 meeting; and
NOW, THEREFORE, BE IT RESOLVED THAT, Mower County supports submission of the Root
River Comprehensive Watershed Management Plan, plan renewal amendment, to the Board of Water
and Soil Resources (BWSR).
Passed and adopted this ___ day of ___________, 2026.
THE MOWER COUNTY BOARD OF COMMISSIONERS
By:_______________________________________
Chairperson
By:_______________________________________
Clerk/Administrator
Page 63 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Val Sheedy, Deputy County Administrator
Action requested:
Motion to authorize zoning permit for Faulhaber parcel 19.034.0030 as provided by Section 1413(b) in order to grant a permit for an accessory building in the front yard due to unique
conditions of the property
Background:
Discussion on ordinance modification to allow for administrative approval for front yard ag structures under
same/similar conditions
Zoning Ordinance Section 14-13 Zoning Permit provides the conditions for issuance of a zoning permit to
erect, alter, move structures in the county. The purpose of the zoning permit is to check for conformance
with the land use, development standards, and setbacks of the zoning district for which the construction will
take place. As a general provision of development, section 14-12 (b)(3) states that detached accessory
buildings shall not be placed in the "front yard".
Staff are increasingly finding that older farmsteads have non-conforming development in the front yard and
replacement or improvement to those working farmyards would not be allowed under the current provisions
of the zoning ordinance. We are requesting to bring ordinance modifications through planning commission
to allow for administrative approval of front yard development when it can meet property line setbacks and
supports improvements to the working farmyard.
Example case: Faulhaber 19.034.0030
Other Information:
Link to Zoning Ordinance: https://www.co.mower.mn.us/DocumentCenter/View/5257/MowerCounty-Zoning-Ordinance-updated-10092026-
Page 64 of 181
Board Agenda
November 10, 2026
CALL HEALTH AND HUMAN SERVICES BOARD MEETING TO ORDER
APPROVE AGENDA
Approve the Health and Human Services Board Meeting Agenda
CONSENT AGENDA
1. Human Services Account Payable
2. Southeast Adult Mental Health Initiative (SE AMHI) Compact and By-Lawsrenewal 1/1/2027-12/31/2027
3. Southeast Adult Mental Health Initiative (SE AMHI) Cooperative Agreement
renewal 1/1/2027-12/31/2028
Approve the Health and Human Services Consent Agenda
HEALTH AND HUMAN SERVICES NEW BUSINESS
1. Approve grant contract for the 2027 Children’s Mental Health Screening
Grant with the MN Department of Human Services
Background: This is a non-competitive grant that we are awarded annually to be
used for the purposes of mental health screenings for children. Additionally, it
allows us to provide resources and education for families as it relates to
supporting children who may need mental health services. A portion of the grant
is used to support employee training and direct staff time as well.
Motion by Commissioner____________, seconded by Commissioner______________ to
approve the Children’s Mental Health Screening grant in the amount of $21,218.00,
effective 1/1/2027-12/31/2027. Motion carried.
2. Approve federal grant project agreement for Supplemental Nutrition
Program for Women, Infants and Children (WIC)
Background:
Agenda – 11/10/2026 – Page 1
Page 65 of 181
This 5 year agreement is to continue to provide Women, Infants and Children
supplemental nutrition program (WIC) in Mower County. We are reimbursed on a
per member per month basis. Currently we serve approximately 1000 individuals
each month through this program.
Motion by Commissioner ____________, seconded by Commissioner ___________ to approve
the Grant Agreement with the Minnesota Department of Health to provide Women,
Infant and Children’s Nutritional Program for the term of 1/1/2027 to 12/31/2031.
Motion carried.
HEALTH AND HUMAN SERVICES UPDATES
1) Introduction of new team members
ADJOURN
Crystal Peterson
Director
Mower County Health and Human Services
The next regular meeting of the Health and Human Services Board of Commissioners will be
held on:
December 16, 2026.
Agenda – 11/10/2026 – Page 2
Page 66 of 181
Health and Human Services
Accounts Payable Summary
Board Date: 11/10/26
SSIS Bills-$211,128.12
Healthcare Access-$6569.91
Cost Effective Insurance-$
Medicare Reimbursement-$
HHS Bills total- $217,698.03
*Estimated amount reimbursed by grants/waivers/Medical Assistance is $38,471.48
*This is not an accurate number but is simply an estimate of the direct reimbursement from
grants and allocations Mower County HHS received based on the total bill amount for this
period.
At Mower County, we build public trust by delivering reliable services, addressing community needs,
fostering collaboration and driving sustainable economic growth.
Page 67 of 181
Payment Batch Search - SSIS Warrants 11/12/2026 - 11/12/2026 - Payments
Payment Type
Payment
Status
Warrant / Eff
Amount
Date
Service Start Service End
Date
Date
COA Code
Payment
Image
356request
Draft
11/12/2026
$60.00
11/02/2026
11/02/2026
11-430-760-3160-6080
Payment
Image
356request
Draft
11/12/2026
$35.00
11/02/2026
11/02/2026
11-430-760-3160-6080
Payment
Image
356request
Draft
11/12/2026
$131.68 Astrup Drug Inc
09/30/2026
09/30/2026
11-430-760-3182-6046
Payment
Image
356request
Draft
11/12/2026
$504.90 Austin Utilities
10/27/2026
10/27/2026
11-430-740-3430-6078
Payment
Image
356request
Draft
11/12/2026
$644.01 Austin Utilities
10/27/2026
10/27/2026
11-430-710-3440-6046
Payment
Image
356request
Draft
11/12/2026
$259.00
11/01/2026
11/30/2026
11-430-750-3350-6083
Payment
Image
356request
Draft
11/12/2026
$1,387.53
10/01/2026
10/27/2026
11-430-710-3810-6077
Payment
Image
356request
Draft
11/12/2026
$30.00
11/02/2026
11/02/2026
11-430-760-3160-6080
Payment request
Image 356
Draft
11/12/2026
$1,200.00 Carlson Counseling 10/21/2026
And Consulting
10/21/2026
11-430-710-3090-6046
Payment
Image
356request
Draft
11/12/2026
$20.00
10/27/2026
10/27/2026
11-430-760-3160-6046
Payment
Image
356request
Draft
11/12/2026
$30.00
09/03/2026
09/03/2026
11-430-760-3160-6080
Payment
Image
356request
Draft
11/12/2026
$30.00
10/02/2026
10/02/2026
11-430-760-3160-6080
Payment
Image
356request
Draft
11/12/2026
$150.00
09/18/2026
09/20/2026
11-430-710-3890-6046
Payment
Image
356request
Draft
11/12/2026
$150.00
09/18/2026
09/20/2026
11-430-710-3890-6046
Payment
Image
356request
Draft
11/12/2026
$43.20 Crawford/Kim
09/01/2026
09/01/2026
11-430-760-3231-6094
Payment
Image
356request
Draft
11/12/2026
$43.20 Crawford/Kim
09/08/2026
09/08/2026
11-430-760-3231-6094
Payment
Image
356request
Draft
11/12/2026
$43.20 Crawford/Kim
09/15/2026
09/15/2026
11-430-760-3231-6094
Payment
Image
356request
Draft
11/12/2026
$43.20 Crawford/Kim
09/22/2026
09/22/2026
11-430-760-3231-6094
Payment
Image
356request
Draft
11/12/2026
$43.20 Crawford/Kim
09/30/2026
09/30/2026
11-430-760-3231-6094
Payment
Image
356request
Draft
11/12/2026
$43.20 Crawford/Kim
09/01/2026
09/01/2026
11-430-760-3231-6080
Payment
Image
356request
Draft
11/12/2026
$43.20 Crawford/Kim
09/08/2026
09/08/2026
11-430-760-3231-6080
Payment
Image
356request
Draft
11/12/2026
$43.20 Crawford/Kim
09/16/2026
09/16/2026
11-430-760-3231-6080
Payment
Image
356request
Draft
11/12/2026
$43.20 Crawford/Kim
09/22/2026
09/22/2026
11-430-760-3231-6080
Payment
Image
356request
Draft
11/12/2026
$43.20 Crawford/Kim
09/30/2026
09/30/2026
11-430-760-3231-6080
Payment request
Image 356
Draft
11/12/2026
$1,372.99
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment request
Image 356
Draft
11/12/2026
$200.00
10/01/2026
10/31/2026
11-430-720-3140-6077
Payment request
Image 356
Draft
11/12/2026
$2,351.35
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment
Image
356request
Draft
11/12/2026
$259.00
10/01/2026
10/31/2026
11-430-750-3350-6083
11/04/2026 - 3:42 PM
Page 68 of 181
Service Vendor �
Page 1 of 5
Accrual Code
Mower - SSIS
Payment Batch Search - SSIS Warrants 11/12/2026 - 11/12/2026 - Payments
Payment Type
Payment
Status
Warrant / Eff
Amount
Date
Service Start Service End
Date
Date
COA Code
Payment
Image
356request
Draft
11/12/2026
$259.00
11/01/2026
11/30/2026
11-430-750-3350-6083
Payment request
Image 356
Draft
11/12/2026
$1,406.47
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment request
Image 356
Draft
11/12/2026
$1,406.47
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment request
Image 356
Draft
11/12/2026
$1,532.95
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment request
Image 356
Draft
11/12/2026
$147.06 Harbor Realty and 11/02/2026
Management Group
LLC
11/02/2026
11-430-740-3182-6078
Payment request
Image 356
Draft
11/12/2026
$512.10 Independent
Management
Services
09/01/2026
09/30/2026
11-430-750-3340-6073
Payment request
Image 356
Draft
11/12/2026
$369.85 Independent
Management
Services
09/01/2026
09/30/2026
11-430-750-3340-6073
Payment
Image
356request
Draft
11/12/2026
10/01/2026
10/31/2026
11-430-710-3880-6077
Payment
Image
356request
Draft
11/12/2026
$187.50 Katallasso Group
10/02/2026
10/15/2026
11-430-710-3640-6046
Payment
Image
356request
Draft
11/12/2026
$400.00 Kwik Trip, Inc
10/23/2026
10/23/2026
11-430-710-3160-6046
Payment request
Image 356
Draft
11/12/2026
$24,326.50 LGC Services LLC
dba Quality Case
Mgmt.
07/01/2026
09/30/2026
11-430-740-3340-6078
Payment
Image
356request
Draft
11/12/2026
$280.00
11/01/2026
11/30/2026
11-430-750-3350-6083
Payment
Image
356request
Draft
11/12/2026
$25.00 Mn Dept Of Health
10/28/2026
10/28/2026
11-430-710-3960-6046
Payment
Image
356request
Draft
11/12/2026
$30.00
10/01/2026
10/01/2026
11-430-760-3160-6080
Payment
Image
356request
Draft
11/12/2026
$30.00
11/02/2026
11/02/2026
11-430-760-3160-6080
Payment
Image
356request
Draft
11/12/2026
$1,406.47
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment
Image
356request
Draft
11/12/2026
$1,279.99
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment request
Image 356
Draft
11/12/2026
$34,160.00 Moose Lake
RTC-462
08/31/2026
09/30/2026
11-430-740-3730-6048
Payment request
Image 356
Draft
11/12/2026
$1,246.51
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment request
Image 356
Draft
11/12/2026
$150.00
10/01/2026
10/31/2026
11-430-720-3140-6077
11/04/2026 - 3:42 PM
Page 69 of 181
Service Vendor �
$1,302.62
Page 2 of 5
Accrual Code
Mower - SSIS
Payment Batch Search - SSIS Warrants 11/12/2026 - 11/12/2026 - Payments
Payment
Status
Warrant / Eff
Amount
Date
Service Start Service End
Date
Date
COA Code
Payment request
Image 356
Draft
11/12/2026
08/01/2026
09/30/2026
11-430-740-3720-6042
Payment
Image
356request
Draft
11/12/2026
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment
Image
356request
Draft
11/12/2026
$212.00 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$161.30 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$161.30 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$149.85 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$161.90 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$212.00 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$212.00 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$212.00 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$162.15 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$331.00 Olson/Norma
10/01/2026
10/31/2026
11-430-740-3340-6046
Payment
Image
356request
Draft
11/12/2026
$212.00 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$244.20 Olson/Norma
10/01/2026
10/31/2026
11-430-740-3340-6046
Payment
Image
356request
Draft
11/12/2026
$281.30 Olson/Norma
10/01/2026
10/31/2026
11-430-740-3340-6046
Payment
Image
356request
Draft
11/12/2026
$162.30 Olson/Norma
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$174.00
11/01/2026
11/30/2026
11-430-750-3350-6083
Payment
Image
356request
Draft
11/12/2026
$497.88 Rem-Woodvale Inc 09/01/2026
09/30/2026
11-430-750-3340-6073
Payment
Image
356request
Draft
11/12/2026
$60.00
09/04/2026
09/04/2026
11-430-760-3160-6080
Payment
Image
356request
Draft
11/12/2026
$30.00
10/02/2026
10/02/2026
11-430-760-3160-6080
Payment
Image
356request
Draft
11/12/2026
$259.00
11/01/2026
11/30/2026
11-430-750-3350-6083
Payment
Image
356request
Draft
11/12/2026
$1,400.00 Seberson/Kelly
11/02/2026
11/02/2026
11-430-710-3440-6046
Payment request
Image 356
Draft
11/12/2026
$2,351.35
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment
Image
356request
Draft
11/12/2026
$75.00
09/12/2026
09/13/2026
11-430-710-3890-6046
Payment request
Image 356
Draft
11/12/2026
$56.11 Southern Cities
Community Health
Clinic
10/07/2026
10/07/2026
11-430-750-3640-6046
Payment request
Image 356
Draft
11/12/2026
$151.55 Southern MN
Guardianship
Services
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment Type
11/04/2026 - 3:42 PM
Page 70 of 181
Service Vendor �
$107,128.20 MSOP-MN
$1,719.57
Page 3 of 5
Accrual Code
Mower - SSIS
Payment Batch Search - SSIS Warrants 11/12/2026 - 11/12/2026 - Payments
Payment
Status
Warrant / Eff
Amount
Date
Service Start Service End
Date
Date
COA Code
Payment request
Image 356
Draft
11/12/2026
$212.00 Southern MN
Guardianship
Services
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment request
Image 356
Draft
11/12/2026
$47.12 Southern MN
Guardianship
Services
10/01/2026
10/31/2026
11-430-760-3160-6046
Payment request
Image 356
Draft
11/12/2026
$163.37 Southern MN
Guardianship
Services
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment request
Image 356
Draft
11/12/2026
$28.88 Southern MN
Guardianship
Services
10/01/2026
10/31/2026
11-430-760-3160-6046
Payment request
Image 356
Draft
11/12/2026
$153.85 Southern MN
Guardianship
Services
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment request
Image 356
Draft
11/12/2026
$31.16 Southern MN
Guardianship
Services
10/01/2026
10/31/2026
11-430-760-3160-6046
Payment request
Image 356
Draft
11/12/2026
$587.58
10/01/2026
10/21/2026
11-430-710-3810-6077
Payment
Image
356request
Draft
11/12/2026
$993.86
10/01/2026
10/31/2026
11-430-710-3810-6077
Payment
Image
356request
Draft
11/12/2026
$200.00
11/01/2026
11/30/2026
11-430-750-3350-6083
Payment
Image
356request
Draft
11/12/2026
$280.30 Tindal/Barb
10/01/2026
10/31/2026
11-430-740-3340-6046
Payment
Image
356request
Draft
11/12/2026
$212.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$169.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$170.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$164.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$212.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$320.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$159.60 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3160-6046
Payment
Image
356request
Draft
11/12/2026
$212.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$212.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$169.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$331.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-740-3340-6046
Payment
Image
356request
Draft
11/12/2026
$212.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment Type
11/04/2026 - 3:42 PM
Page 71 of 181
Service Vendor �
Page 4 of 5
Accrual Code
Mower - SSIS
Payment Batch Search - SSIS Warrants 11/12/2026 - 11/12/2026 - Payments
Payment Type
Payment
Status
Warrant / Eff
Amount
Date
Service Start Service End
Date
Date
COA Code
Payment
Image
356request
Draft
11/12/2026
$212.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$155.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$167.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$212.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$66.88 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3160-6046
Payment
Image
356request
Draft
11/12/2026
$256.64 Tindal/Barb
10/01/2026
10/31/2026
11-430-740-3340-6046
Payment
Image
356request
Draft
11/12/2026
$156.15 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$143.40 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$170.60 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$448.40 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3160-6046
Payment
Image
356request
Draft
11/12/2026
$161.30 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$280.00 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$161.30 Tindal/Barb
10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$50.18 TreviPay-Walmart
10/26/2026
10/26/2026
11-430-740-3020-6078
Payment
Image
356request
Draft
11/12/2026
$53.97 TreviPay-Walmart
10/30/2026
10/30/2026
11-430-710-3030-6046
Payment
Image
356request
Draft
11/12/2026
$162.30 Unique Abilities LLC 10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$281.30 Unique Abilities LLC 10/01/2026
10/31/2026
11-430-740-3340-6046
Payment
Image
356request
Draft
11/12/2026
$140.00 Unique Abilities LLC 10/01/2026
10/31/2026
11-430-740-3340-6046
Payment
Image
356request
Draft
11/12/2026
$104.88 Unique Abilities LLC 10/01/2026
10/31/2026
11-430-740-3160-6046
Payment
Image
356request
Draft
11/12/2026
$286.21 Unique Abilities LLC 10/01/2026
10/31/2026
11-430-740-3340-6046
Payment
Image
356request
Draft
11/12/2026
$162.30 Unique Abilities LLC 10/01/2026
10/31/2026
11-430-760-3950-6046
Payment
Image
356request
Draft
11/12/2026
$51.68 Unique Abilities LLC 10/01/2026
10/31/2026
11-430-760-3160-6046
Payment request
Image 356
Draft
11/12/2026
$1,380.00 Zumbro Valley
Health Center
10/26/2026
10/28/2026
11-430-730-3711-6048
Payment request
Image 356
Draft
11/12/2026
$1,380.00 Zumbro Valley
Health Center
10/22/2026
10/24/2026
11-430-730-3711-6048
Payment request
Image 356
Draft
11/12/2026
$1,380.00 Zumbro Valley
Health Center
10/05/2026
10/07/2026
11-430-730-3711-6048
Payment request
Image 356
Draft
11/12/2026
$1,380.00 Zumbro Valley
Health Center
10/05/2026
10/07/2026
11-430-730-3711-6048
Count: 122
Service Vendor �
Accrual Code
$211,128.12
Approved By: _____________________
11/04/2026 - 3:42 PM
Page 72 of 181
Page 5 of 5
Date: _____________________
Mower - SSIS
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Mitch Wenum, County Engineer
Action requested:
Approve Purchase of 46,500 Pounds of Maxwell Nuvo 3405 Asphalt Crack Sealant from
Midstates Equipment & Supply
Background:
The Highway Department is requesting approval to purchase a full load of Maxwell Nuvo 3405
asphalt crack sealant for County road maintenance.
This material is used to seal cracks in pavement to prevent freeze/thaw damage due to water
infiltration. Crack sealing helps extend the life of the pavement. The material is on the
Minnesota Department of Transportation (MnDOT) approved sealant list and is available
through Midstates Equipment & Supply's Winter Buy Program.
The Highway Department has used this product in the past, with the last purchase made in
2022. A new supply is needed for future road maintenance work.
Midstates Equipment & Supply quoted approximately 46,500 pounds at a discounted rate of
$0.827 per pound, if delivered before 1/29/27, for an estimated cost of $38,455.50 before any
applicable sales tax. Delivery weights are approximate and final cost is dependent on actual
load weight.
The Highway Department would request delivery as soon as possible to receive the
discounted rate. The purchase is planned to be paid from the Highway Department's 2026
Bituminous Materials budget.
Other Information:
Page 73 of 181
Page 74 of 181
Page 75 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Mitch Wenum, County Engineer
Action requested:
Approve Resolution Accepting the Project and Authorizing Final Payment to Midwest
Contracting, LLC for Construction of Bridge 50L02 on 720th Ave in Pleasant Valley Township,
SAP 050-599-185
Background:
The Highway Department is requesting approval of a resolution to accept the completed 720th
Avenue bridge replacement project, SAP 050-599-185, and authorize final payment to Midwest
Contracting, LLC.
The project is located on 720th Avenue in Pleasant Valley Township, approximately 0.5 miles
south of CSAH 15.
The project included the removal of existing Bridge 50J03 and replacement with a new
concrete box culvert, Bridge 50L02. The work also included grading, gravel surfacing, and
erosion control around the new structure.
Original contract amount: $131,274.00
Final contract amount: $125,991.60
Final payment requested: $1,548.50
Construction was completed in August 2026. The County Engineer has accepted all work on
the project and the contractor has completed all required project documents.
Other Information:
Page 76 of 181
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Page 1 of 5
Contract Number:
Pay Request Number:
Project Number
SAP 050-599-185
22335
3
Project Description
SAP 050-599-185- Pleasant Valley
Contractor:
MIDWEST CONTRACTING,
LLC
2948 271ST AVE
MARSHALL, MN 56258
Contract Amount
Original Contract
Contract Changes
Revised Contract
$131,274.00
$0.00
$131,274.00
Work Certified To Date
Base Bid Items
Contract Changes
Material On Hand
Total
$125,991.60
$
$0.00
$125,991.60
Work Certified
This Request
$291.50
Work Certified To
Date
$125,991.60
Less Amount
Retained
$0.00
Percent: Retained: 0%
Vendor Number:
Up To Date:
N/A
09/14/2026
Funds Encumbered
Original
Additional
Total
Less Previous
Payments
$124,443.10
$131,274.00
N/A
$131,274.00
Amount Paid This
Total Amount
Request
Paid To Date
$1,548.50
$125,991.60
Percent Complete: 95.98%
This is to certify that the items of work shown in this certificate of Pay Estimate have been actually furnished for the work comprising the
above-mentioned projects in accordance with the plans and specifications heretofore approved.
Approved By
Kyle
Boe
Approved By MIDWEST CONTRACTING, LLC
Mitch
Wenum
[1#first_name#0] [1#last_name#1]
[2#first_name#3] [2#last_name#4]
Contractor
County/City/Project Engineer
[1#obtained#2]
[2#obtained#5]
Date
Date
2026-11-03T21:20:34.6392Z
Page 77 of 181
2026-11-04T03:21:29.4521Z
Page 78 of 181
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Payment Summary
No.
Up To Date
1
2
3
2026-08-24
2026-08-26
2026-09-14
Funding
Category Name
Funding
Category
Number
Page 3 of 5
Work Certified
Per Request
$125,700.10
$0.00
$291.50
Work Certified
to Date
SAP 050-599185
Less Amount
Retained
$125,991.60
Accounting
Number
Funding Source
1-Town bridge
2- Local
Town Bridge
Local
Amount Retained
Per Request
$6,285.01
($5,028.01)
($1,257.00)
Less Previous
Payments
$0.00
$124,443.10
Amount Paid this
Request
Revised Contract
Amount
$1,440.11
$108.39
$121,274.00
$10,000.00
Amount Paid
Per Request
$119,415.09
$5,028.01
$1,548.50
Amount Paid
this Request
Total Amount
Paid to Date
$1,548.50
Funds
Encumbered to
Date
$121,274.00
$10,000.00
$125,991.60
Paid Contractor to
Date
$117,172.18
$8,819.42
Contract Item Status
Project
Line Item
Description
Units Unit Price
Contract
Quantity
Quantity Amount This
This
Request
Request
Quantity Amount To
To Date Date
Non1
Participating
2104.503
REMOVE PIPE CULVERT LINEA
R
FOOT
$15.00
104
0
$0.00
104
$1,560.00
Non2
Participating
2104.607
REMOVE ROCK PILE
CUBIC
YARD
$10.00
30
0
$0.00
30
$300.00
Non3
Participating
2105.601
COMMON CHANNEL
EXCAVATION
LUMP
SUM
$1,000.00
2
0
$0.00
2
$2,000.00
Non4
Participating
2105.607
COMMON EXCAVATION CUBIC
(LV)
YARD
$6.00
1275
0
$0.00
1275
$7,650.00
Non5
Participating
2105.607
COMMON BORROW (LV) CUBIC
YARD
$20.00
50
0
$0.00
0
$0.00
Non6
Participating
2118.509
AGGREGATE
SURFACING CLASS 2
TON
$20.00
460
0
$0.00
424.72
$8,494.40
Non7
Participating
2501.502
18" RC PIPE APRON
EACH
$1,069.00
2
0
$0.00
2
$2,138.00
Non8
Participating
2501.503
18" RC PIPE CULVERT
LINEA
R
FOOT
$150.00
44
0
$0.00
44
$6,600.00
Non9
Participating
2511.509
RANDOM RIPRAP CLASS TON
III
$40.00
100
0
$0.00
105.31
$4,212.40
Non10
Participating
2563.601
TRAFFIC CONTROL
$1,250.00
1
0
$0.00
1
$1,250.00
Page 79 of 181
LUMP
SUM
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Page 4 of 5
Contract Item Status
Project
Line Item
Description
Units Unit Price
Contract
Quantity
Quantity Amount This
This
Request
Request
Quantity Amount To
To Date Date
Non11
Participating
2573.503
SILT FENCE TYPE MS
LINEA
R
FOOT
$2.15
500
0
$0.00
320
$688.00
Non12
Participating
2573.503
FILTER BERM TYPE 5
LINEA
R
FOOT
$30.00
60
0
$0.00
60
$1,800.00
Non13
Participating
2573.503
SEDIMENT CONTROL
LOG TYPE WOOD CHIP
LINEA
R
FOOT
$2.90
1100
0
$0.00
1040
$3,016.00
Non14
Participating
2573.507
SEDIMENT TRAP
EXCAVATION
CUBIC
YARD
$10.00
25
0
$0.00
0
$0.00
Non15
Participating
2574.508
FERTILIZER TYPE 1
POUN
D
$1.00
490
95
$95.00
550
$550.00
Non16
Participating
2575.504
ROLLED EROSION
PREVENTION
CATEGORY 25
SQUA
RE
YARD
$1.55
7600
0
$0.00
6148
$9,529.40
Non17
Participating
2575.505
SEEDING
ACRE
$1,965.00
1.4
0.1
$196.50
1.4
$2,751.00
Participating 18
2105.607
COMMON BORROW (LV) CUBIC
YARD
$20.00
50
0
$0.00
0
$0.00
Participating 19
2412.502
10 x 4 PRECAST
EACH $10,500.00
CONCRETE BOX
CULVERT END SECTION
2
0
$0.00
2
$21,000.00
Participating 20
2412.503
10 x 4 PRECAST
CONCRETE BOX
CULVERT
$1,340.00
36
0
$0.00
36
$48,240.00
Participating 21
2511.509
RANDOM RIPRAP CLASS TON
III
$40.00
100
0
$0.00
105.31
$4,212.40
LINEA
R
FOOT
Base Bid Totals:
Project Category Totals
Project
SAP 050-599-185
SAP 050-599-185
Contract Change Item Status
Page 80 of 181
$291.50
Category
Participating
Non-Participating
Amount This Request
$0.00
$291.50
$125,991.60
Amount To Date
$73,452.40
$52,539.20
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Project
CC CC#
Line Item
Page 5 of 5
Contract Quantity
Quantity This
Units Unit Price
Request
Description
Contract Change Totals:
Amount This Quantity Amount To
Request
To Date Date
$
Contract Total
Contract Change Totals
Number
Description
$125,991.60
Amount This
Request
Material On Hand Additions
Line Item
Description
Date
Added
Comments
Material On Hand Balance
Line Item
Description
Date
Added
Used
Page 81 of 181
$
Amount To Date
Remaining
Contractor Affidavit Submitted
Thank you, your Contractor Affidavit has been approved.
Confirmation Summary
Confirmation Number:
Submitted Date and Time:
Legal Name:
Federal Employer ID:
User Who Submitted:
Type of Request Submitted:
0-462-217-744
8-Oct-2026 10:12:10 AM
MIDWEST CONTRACTING LLC
41-1867753
MWContracting
Contractor Affidavit
Affidavit Summary
Affidavit Number:
801140736
Minnesota ID:
Project Owner:
3115016
MOWER COUNTY
Project Number:
Project Begin Date:
SAP 050-599-185
30-Jul-2026
Project End Date:
Project Location:
Project Amount:
12-Aug-2026
MOWER COUNTY
$125,700.10
Subcontractor Summary
Name
ID
Affidavit Number
EVERGREEN LAWN SERVICES, LLC
9938884
674820096
WARNING LITES OF MN
3086922
1474654208
Important Messages
A copy of this page must be provided to the contractor or government agency that hired you.
Contact Us
If you need further assistance, contact our Withholding Tax Division at 651-282-9999, (toll-free) 800-657-3594, or (email)
[email protected]. Business hours are Monday through Friday 8:00 a.m. to 4:30 p.m. Central Time.
Please print this page for your records using the print or save functionality built into your browser.
Page 82 of 181
Res. #________-26
RESOLUTION
On motion of Commissioner _____________, seconded by Commissioner _____________, the
following Resolution was passed and adopted by the Mower County Board of Commissioners at
a meeting held November 10th, 2026 at the Government Center, Austin, Minnesota.
WHEREAS, project SAP 050-599-185 in Pleasant Valley Township has been completed by
Midwest Contracting, LLC, and the County Board has reviewed the final project information.
NOW THEN BE IT RESOLVED that we do hereby accept said completed project for and on behalf
of the County of Mower and authorize final payment as specified herein:
Contract Amount:
Final Amount:
Final Payment:
$131,274.00
$125,991.60 [95.98%]
$1,548.50
Passed and approved this 10th day of November 2026.
THE MOWER COUNTY BOARD OF COMMISSIONERS
By: _____________________________
Chairperson
By: _____________________________
Administrator
Page 83 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Mitch Wenum, County Engineer
Action requested:
Approve Purchase of Approximately 10,000 Tons of Class 2 Aggregate from Bruening Rock
Products Delivered to the Adams Shop
Background:
Each year, the Highway Department requests quotes to purchase Class 2 aggregate for
County road maintenance.
For 2026, the Highway Department requested quotes for 8,700 tons of Class 2 aggregate to be
delivered to the Adams Shop. The quote allows the Highway Department to increase or
decrease the final quantity by 30%. Based on the quotes received the Highway Department is
requesting to purchase 10,000 tons of aggregate. This material will be added to the County's
aggregate stockpile to be used on future road maintenance work.
Three quotes were received:
Aggregate
Unit Price
Supplier
per Ton
Bruening Rock
$13.84
Products
Ulland Brothers,
$16.25
Inc.
Paulson Rock
$20.25
Products
Total Cost for
10,000 Tons
$138,400.00
$162,500.00
$202,500.00
Bruening Rock Products submitted the lowest quote at $13.84 per ton. This is a $0.20 per ton
increase compared to 2025.
Final costs will be made based on the actual measured tonnage delivered to the Adams Shop.
The Highway Department recommends awarding the aggregate supply quote to Bruening
Rock Products.
Other Information:
Page 84 of 181
Page 85 of 181
Page 86 of 181
Page 87 of 181
Adams
Company
Bruening Rock Products
Paulson Rock Product
Ullands
Hansen Hauling
L.R. Falk Consturction
Milestone Materials
Contact Name
Keith Bruening
Tom Paulson
Andy Erichson
Rick
Trystan Dohlman
Casey Bauer
Email
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Rock Stock Pile
Page 88 of 181
$
$
$
$
2024
13.33
16.08
-
Adams
2025
$
13.64 $
$
16.83 $
$
$
$
14.10
Page 89 of 181
2026
13.84
20.25
16.25
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Mitch Wenum, County Engineer
Action requested:
Approve Resolution Accepting the Project and Authorizing Final Payment to Ulland Brothers
Inc. for 2026 County Road Rehabilitation Projects on CSAH 3, CSAH 15, CSAH 16, and CR
57.
Background:
The Highway Department is requesting approval of a resolution to accept the completed 2026
county road rehabilitation projects and authorize final payment to Ulland Brothers Inc.
The projects included cold in-place recycling and full depth reclamation of the existing
pavement as well as new asphalt pavement, aggregate shoulders and pavement markings.
The work included four road projects:
• CR 57 (290th Street) - From CSAH 16 to CSAH 20 in Waltham and Sargeant
Townships. CP 50-26-01
• CSAH 3 (200th St & 205th St) - From Highway 218 to CSAH 7 in Windom and Marshall
Townships. SAP 050-603-022
• CSAH 15 (310th Street) - From CSAH 10 to CSAH 8 in Pleasant Valley Township. SAP
050-615-008
• CSAH 16 (570th Avenue) - From CSAH 2 to CR 57 in Udolpho and Waltham
Townships. SAP 050-616-035
• Original contract amount: $7,795,119.34
• Fuel Escalation Contract Adjustments: $50,371.53
• Revised Contract Amount $7,845,490.87
• Final Contract Amount: $7,388,552.04
• 5.8% or $456,938.83 below the revised contract amount.
Construction was completed in July 2026. The County Engineer has accepted all work on the
project and the contractor has completed all required project documents.
Other Information:
Page 90 of 181
Res. #________-26
RESOLUTION
On motion of Commissioner _____________, seconded by Commissioner _____________, the
following Resolution was passed and adopted by the Mower County Board of Commissioners at
a meeting held November 10th, 2026 at the Government Center, Austin, Minnesota.
WHEREAS, Ulland Brothers Inc. has completed the County's 2026 road improvement projects
under Contract No. 22337: CP 50-26-01 (CR 57), SAP 050-603-022 (CSAH 3), SAP 050-615-008
(CSAH 15), and SAP 050-616-035 (CSAH 16); and
WHEREAS, the work included CR 57 (290th Street) from CSAH 16 to CSAH 20; CSAH 3 from
TH 218 to CSAH 7; CSAH 15 (310th Street) from CSAH 10 to CSAH 8; and CSAH 16 (570th
Avenue) from CSAH 2 to CR 57; and
NOW, THEREFORE, BE IT RESOLVED that the Mower County Board of Commissioners accepts
the completed 2026 road improvement projects and authorizes final payment to Ulland Brothers
Inc. as specified below:
Original Contract Amount:
Contract Changes:
Revised Contract Amount:
Final Amount:
Final Payment:
$7,795,119.34
$50,371.53
$7,845,490.87
$7,388,522.04
$75,546.14
Passed and approved this 10th day of November 2026.
THE MOWER COUNTY BOARD OF COMMISSIONERS
By: _____________________________
Chairperson
By: _____________________________
Administrator
Page 91 of 181
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Page 1 of 8
Contract Number:
Pay Request Number:
Project Number
CP 50-26-01
SAP 050-603-022
SAP 050-615-008
SAP 050-616-035
22337
5
Project Description
2026 CIR - CSAH 3, CSAH 15, CSAH 16, CR 57
CSAH 3 CIR
CSAH 15 CIR
CSAH 16 CIR
Contractor:
Ulland Brothers Inc.
2501 E. Main St
Albert Lea, MN 56007
Contract Amount
Original Contract
Contract Changes
Revised Contract
$7,795,119.34
$50,371.53
$7,845,490.87
Work Certified To Date
Base Bid Items
Contract Changes
Material On Hand
Total
$7,338,180.51
$50,371.53
$0.00
$7,388,552.04
Work Certified
This Request
$1,677.39
Work Certified To
Less Amount
Date
Retained
$7,388,552.04
$0.00
Percent: Retained: 0%
Vendor Number:
Up To Date:
11/04/2026
Funds Encumbered
Original
Additional
Total
Less Previous
Payments
$7,313,005.90
$7,795,119.34
N/A
$7,795,119.34
Amount Paid This
Total Amount
Request
Paid To Date
$75,546.14
$7,388,552.04
Percent Complete: 94.18%
This is to certify that the items of work shown in this certificate of Pay Estimate have been actually furnished for the work comprising the
above-mentioned projects in accordance with the plans and specifications heretofore approved.
Approved By
Andy
Erichson
Approved By Ulland Brothers Inc.
Mitch
Wenum
[1#first_name#0] [1#last_name#1]
[2#first_name#3] [2#last_name#4]
Contractor
County/City/Project Engineer
[1#obtained#2]
[2#obtained#5]
Date
Date
2026-11-04T20:08:34.6143Z
Page 92 of 181
2026-11-04T20:16:04.3504Z
Page 93 of 181
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Payment Summary
No.
Up To Date
1
2
3
4
5
2026-05-30
2026-06-27
2026-08-01
2026-09-01
2026-11-04
Funding
Category Name
Funding
Category
Number
Page 3 of 8
Work Certified
Per Request
$835,269.43
$3,636,292.60
$2,870,071.55
$45,241.07
$1,677.39
Work Certified
to Date
CP 50-26-01
SAP 050-603022
SAP 050-615008
SAP 050-616035
Less Amount
Retained
Amount Retained
Per Request
$41,763.47
$181,814.63
$143,503.58
($293,212.93)
($73,868.75)
Less Previous
Payments
Amount Paid
Per Request
$793,505.96
$3,454,477.97
$2,726,567.97
$338,454.00
$75,546.14
Amount Paid
this Request
Total Amount
Paid to Date
$1,631,126.43
$3,743,411.75
$0.00
$0.00
$1,613,154.56
$3,705,977.63
$17,971.87
$37,434.12
$1,631,126.43
$3,743,411.75
$1,381,623.24
$0.00
$1,367,807.00
$13,816.24
$1,381,623.24
$632,390.62
$0.00
$626,066.71
$6,323.91
$632,390.62
Accounting
Number
Funding Source
Amount Paid this
Request
Revised Contract
Amount
Paid Contractor to
Date
$5,311,702.28
Funds
Encumbered to
Date
$5,280,430.94
1- State Aid Reg
Construction
2- Sales Tax
3- Wind Tax
Regular (CSAH},
$51,250.36
Local
Local
$21,779.73
$2,516.05
$2,283,788.59
$250,000.00
$2,264,688.40
$250,000.00
$2,035,159.28
$228,357.77
$5,125,034.99
Contract Item Status
Project
Contract
Quantity
Quantity Amount This
This
Request
Request
Quantity Amount To
To Date Date
Line Item
Description
Units Unit Price
CR 57
1
2015.607
SUBGRADE
EXCAVATION (EV)
CY
$12.00
1941
0
$0.00
32.43
$389.16
CR 57
2
2211.509
AGGREGATE BASE,
CLASS 2
TON
$23.00
4852
0
$0.00
2883.45
$66,319.35
CR 57
3
2215.504
FULL DEPTH
RECLAMATION
SY
$1.25
30326
0
$0.00 30197.54
$37,746.93
CR 57
4
2215.509
BITUMINOUS MATERIAL TON
FOR MIXTURE
$564.77
234
0
$0.00
227.7
$128,598.13
CR 57
5
2221.509
SHOULDER BASE
AGGREGATE, CLASS 2
TON
$26.00
5956
0
$0.00
4966.16
$129,120.16
CR 57
6
2232.504
MILL BITUMINOUS
SURFACE (3")
SY
$2.50
1351
0
$0.00
1559
$3,897.50
CR 57
7
2355.506
BITUMINOUS MATERIAL GAL
FOR FOG SEAL
$0.01
7500
0
$0.00
0
$0.00
Page 94 of 181
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Page 4 of 8
Contract Item Status
Project
Quantity Amount This
This
Request
Request
Quantity Amount To
To Date Date
Line Item
Description
CR 57
8
2360.509
TYPE SP 12.5 WEARING TON
COURSE MIXTURE (3,C)
$71.50
16682
23.46
CR 57
9
2390.504
COLD-IN-PLACE
RECYCLED/COLD
CENTRAL PLANT
RECYCLING
BITUMINOUS
SY
$2.00
57468
0
$0.00
57422
$114,844.00
CR 57
10
2582.503
4" SOLID LINE PAINT
LF
$0.12
25928
0
$0.00
13775
$1,653.00
CR 57
11
2582.503
6" SOLID LINE PAINT
LF
$0.16
62704
0
$0.00
62423
$9,987.68
CR 57
12
2582.503
4" BROKEN LINE PAINT
LF
$0.12
7150
0
$0.00
7852
$942.24
CR 57
13
2582.503
4" DOUBLE SOLID LINE
PAINT
LF
$0.24
3042
0
$0.00
3223
$773.52
CR 57
14
2582.503
24" SOLID LINE PAINT
LF
$13.00
80
0
$0.00
45.5
$591.50
CR 57
15
2582.518
PAVEMENT MESSAGE
PAINT
SF
$15.00
199.44
0
$0.00
199.44
$2,991.60
CSAH 3
1
2105.609
STABILIZING
AGGREGATE
TON
$12.00
200
0
$0.00
19.85
$238.20
CSAH 3
2
2123.510
1.0 CU. YARD SHOVEL
HR
$100.00
10
0
$0.00
1
$100.00
CSAH 3
3
2215.509
BITUMINOUS MATERIAL TON
FOR MIXTURE
$564.77
736
0
$0.00
653.91
$369,308.75
CSAH 3
4
2221.509
SHOULDER BASE
AGGREGATE, CLASS 2
TON
$26.00
17320
0
$0.00 11906.36
$309,565.36
CSAH 3
5
2232.504
MILL BITUMINOUS
SURFACE (3.5")
SY
$2.50
5390
0
$0.00
6877
$17,192.50
CSAH 3
6
2355.506
BITUMINOUS MATERIAL GAL
FOR FOG SEAL
$0.01
23505
0
$0.00
0
$0.00
CSAH 3
7
2360.509
TYPE SP 12.5 WEARING TON
COURSE MIXTURE (3,C)
$71.00
36310
0
$0.00 37076.59 $2,632,437.89
Page 95 of 181
Units Unit Price
Contract
Quantity
$1,677.39 15678.43 $1,121,007.75
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Page 5 of 8
Contract Item Status
Project
Contract
Quantity
Quantity Amount This
This
Request
Request
Quantity Amount To
To Date Date
Line Item
Description
Units Unit Price
CSAH 3
8
2390.504
COLD-IN-PLACE
RECYCLED/COLD
CENTRAL PLANT
RECYCLING
BITUMINOUS
SY
$2.00
180242
0
$0.00
180084
$360,168.00
CSAH 3
9
2582.503
4" SOLID LINE PAINT
LF
$0.12
27558
0
$0.00
23023
$2,762.76
CSAH 3
10
2582.503
6" SOLID LINE PAINT
LF
$0.16
130750
0
$0.00
130840
$20,934.40
CSAH 3
11
2582.503
24" SOLID LINE PAINT
LF
$13.00
120
0
$0.00
161
$2,093.00
CSAH 3
12
2582.503
4" BROKEN LINE PAINT
LF
$0.12
15890
0
$0.00
15846.5
$1,901.58
CSAH 3
13
2582.503
4" DOUBLE SOLID LINE
PAINT
LF
$0.24
2360
0
$0.00
2347
$563.28
CSAH 3
14
2582.518
PAVEMENT MESSAGE
PAINT
SF
$15.00
299.16
0
$0.00
299.16
$4,487.40
CSAH 15
1
2105.609
STABILIZING
AGGREGATE
TON
$12.00
200
0
$0.00
0
$0.00
CSAH 15
2
2123.510
1.0 CU. YARD SHOVEL
HR
$100.00
10
0
$0.00
0
$0.00
CSAH 15
3
2215.509
BITUMINOUS MATERIAL TON
FOR MIXTURE
$564.77
321
0
$0.00
247.16
$139,588.55
CSAH 15
4
2221.509
SHOULDER BASE
AGGREGATE, CLASS 2
TON
$23.00
3565
0
$0.00
4029.34
$92,674.82
CSAH 15
5
2232.504
MILL BITUMINOUS
SURFACE (3")
SY
$2.50
3013
0
$0.00
2531
$6,327.50
CSAH 15
6
2355.506
BITUMINOUS MATERIAL GAL
FOR FOG SEAL
$0.01
10250
0
$0.00
0
$0.00
CSAH 15
7
2360.509
TYPE SP 12.5 WEARING TON
COURSE MIXTURE (3,C)
$71.50
13705
0
$0.00 13474.44
$963,422.46
CSAH 15
8
2390.504
COLD-IN-PLACE
RECYCLED/COLD
CENTRAL PLANT
RECYCLING
BITUMINOUS
$2.00
78847
0
$0.00
$156,806.00
Page 96 of 181
SY
78403
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Page 6 of 8
Contract Item Status
Project
Contract
Quantity
Quantity Amount This
This
Request
Request
Quantity Amount To
To Date Date
Line Item
Description
Units Unit Price
CSAH 15
9
2582.503
4" SOLID LINE PAINT
LF
$0.12
19603
0
$0.00
12835
$1,540.20
CSAH 15
10
2582.503
6" SOLID LINE PAINT
LF
$0.16
57688
0
$0.00
57421
$9,187.36
CSAH 15
11
2582.503
24" SOLID LINE PAINT
LF
$13.00
20
0
$0.00
11.5
$149.50
CSAH 15
12
2582.503
4" BROKEN LINE PAINT
LF
$0.12
6460
0
$0.00
6440
$772.80
CSAH 15
13
2582.503
4" DOUBLE SOLID LINE
PAINT
LF
$0.24
3335
0
$0.00
3306
$793.44
CSAH 15
14
2582.518
PAVEMENT MESSAGE
PAINT
SF
$15.00
49.86
0
$0.00
49.86
$747.90
CSAH 16
1
2015.607
SUBGRADE
EXCAVATION (EV)
CY
$12.00
1513
0
$0.00
0
$0.00
CSAH 16
2
2211.509
AGGREGATE BASE,
CLASS 2
TON
$23.00
5706
0
$0.00
4077.28
$93,777.44
CSAH 16
3
2215.504
FULL DEPTH
RECLAMATION
SY
$1.25
27168
0
$0.00 27259.54
$34,074.43
CSAH 16
4
2221.509
SHOULDER BASE
AGGREGATE, CLASS 2
TON
$27.00
2420
0
$0.00
1225.59
$33,090.93
CSAH 16
5
2232.504
MILL BITUMINOUS
SURFACE (4")
SY
$2.50
2981
0
$0.00
3268
$8,170.00
CSAH 16
6
2360.509
TYPE SP 12.5 WEARING TON
COURSE MIXTURE (3,C)
$71.50
6485
0
$0.00
6314.17
$451,463.16
CSAH 16
7
2582.503
6" SOLID LINE PAINT
LF
$0.16
21030
0
$0.00
21028
$3,364.48
CSAH 16
8
2582.503
4" BROKEN LINE PAINT
LF
$0.12
2600
0
$0.00
2660
$319.20
CSAH 16
9
2582.503
4" SOLID LINE PAINT
LF
$0.12
3385
0
$0.00
2919
$350.28
CSAH 16
10
2582.503
4" DOUBLE SOLID LINE
PAINT
LF
$0.24
211
0
$0.00
223
$53.52
Page 97 of 181
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Page 7 of 8
Contract Item Status
Project
Contract
Quantity
Quantity Amount This
This
Request
Request
Quantity Amount To
To Date Date
Line Item
Description
Units Unit Price
CSAH 16
11
2582.503
24" SOLID LINE PAINT
LF
$13.00
20
0
$0.00
11
$143.00
CSAH 16
12
2582.518
PAVEMENT MESSAGE
PAINT
SF
$15.00
49.86
0
$0.00
49.86
$747.90
Base Bid Totals:
$1,677.39
Project Category Totals
Project
SAP 050-615-008
CP 50-26-01
SAP 050-603-022
SAP 050-616-035
Category
CSAH 15
CR 57
CSAH 3
CSAH 16
Amount This Request
$0.00
$1,677.39
$0.00
$0.00
$7,338,180.51
Amount To Date
$1,372,010.53
$1,618,862.52
$3,721,753.12
$625,554.34
Contract Change Item Status
Line Item
Description
Contract Quantity
Quantity This
Units Unit Price
Request
CP 50-26- BK 1
01
16
1910
Fuel Cost Adjustment
LS
$1,475.32
1
0
$0.00
1
$1,475.32
CP 50-26- BK 2
01
17
1910
Fuel Cost Adjustment
LS
$10,591.50
1
0
$0.00
1
$10,591.50
CP 50-26- BK 3
01
18
1910
Fuel Cost Adjustment
LS
$197.09
1
0
$0.00
1
$197.09
SAP 050603-022
BK 1
15
1910
Fuel Cost Adjustment
LS
$21,658.63
1
0
$0.00
1
$21,658.63
SAP 050615-008
BK 1
15
1910
Fuel Cost Adjustment
LS
$137.16
1
0
$0.00
1
$137.16
SAP 050615-008
BK 2
16
1910
Fuel Cost Adjustment
LS
$9,475.55
1
0
$0.00
1
$9,475.55
SAP 050616-035
BK 1
13
1910
Fuel Cost Adjustment
LS
$1,558.78
1
0
$0.00
1
$1,558.78
SAP 050616-035
BK 2
14
1910
Fuel Cost Adjustment
LS
$5,277.50
1
0
$0.00
1
$5,277.50
Project
CC CC#
Contract Change Totals:
$0.00
Contract Total
Contract Change Totals
Page 98 of 181
Amount This Quantity Amount To
Request
To Date Date
$50,371.53
$7,388,552.04
MOWER COUNTY PUBLIC WORKS
1105 8TH AVE NE
AUSTIN, MN 55912
Number
Page 8 of 8
Description
Amount This
Request
$0.00
$0.00
$0.00
3
2
1
Material On Hand Additions
Line Item
Description
Date
Added
Comments
Material On Hand Balance
Line Item
Description
Date
Added
Used
Page 99 of 181
Amount To Date
$197.09
$25,344.55
$24,829.89
Remaining
Page 100 of 181
Page 101 of 181
Page 102 of 181
Page 103 of 181
Page 104 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Mitch Wenum, County Engineer
Action requested:
Approve Resolution Supporting the Local Road Improvement Program Grant Application for
the CSAH 8 Reconstruction and Rehabilitation Project
Background:
The Minnesota Legislature has appropriated $50 million toward the Local Road Improvement
Program (LRIP) that is administered by the Minnesota Department of Transportation (MnDOT).
MnDOT is currently accepting grant applications from counties, cities, and townships for up to
$1.5 million per road improvement project.
The Highway Department is requesting approval of a resolution supporting an LRIP grant
application for the reconstruction and rehabilitation of CSAH 8 from State Highway 16 in Grand
Meadow going south to CSAH 3.
The proposed project is approximately 4.5 miles in length and includes 0.5 miles of
reconstruction within the City of Grand Meadow, and 4 miles of rehabilitation south of Grand
Meadow. The project will replace deteriorating pavement and make safety improvements to
the roadway. CSAH 8 is an important route for agricultural traffic, commuters, and residents of
Grand Meadow and the surrounding area. The project is currently planned for construction in
2029.
The grant application has the option to include letters of support from other groups. The City of
Grand Meadow has indicated it would provide a letter of support, as this project directly affects
the city, and has the potential to reduce costs to the city for planned underground utility
improvements that would be coordinated during the project.
The estimated cost of the project is $2,400,000. The grant application will be requesting
$1,200,000 in LRIP funding.
Other Information:
Page 105 of 181
750TH
Avenue
16
Grand Meadow
240TH Street
235TH Street
230TH Street
760TH Avenue
730TH Avenue
13
8
750TH Avenue
220TH Street
210TH Street
3
200TH Street
CSAH 8 LRIP Application
Page 106 of 181
Date:
11/5/2026
Date: November 10th, 2026
Res. #______-26
RESOLUTION
On motion of Commissioner__________, seconded by Commissioner ______________ , the
following Resolution was passed and adopted by the Mower County Board of Commissioners at
a meeting held November 10, 2026 at the Government Center, Austin, Minnesota.
WHEREAS, MnDOT has made $50 million available in Local Road Improvement Program
(LRIP) funding, with a maximum award of $1.5 million per project; and
WHEREAS, LRIP funds may be used for roadway construction cost and that other costs,
including but not limited to: engineering and inspection, utility construction, as well as
construction costs above the LRIP selection will need to have alternate funding sources; and
WHEREAS, the County State Aid Highway (CSAH) 8 project, planned for construction in 2029,
includes the reconstruction and rehabilitation of the roadway from TH 16 in Grand Meadow to
CSAH 3; and
WHEREAS, the rehabilitation of CSAH 8 will replace deteriorating pavements and make safety
improvements to the roadway and restore this important connection between TH 16 and areas
south of Grand Meadow; and
WHEREAS, this project will benefit the agriculture users, commuters, and residents of Grand
Meadow and the surrounding area, and various other users of the roadway; and
NOW THEREFORE, BE IT RESOLVED that the Mower County Board of Commissioners do
hereby support the reconstruction and rehabilitation of CSAH 8 planned for construction in 2029
and agree to maintain these improvements.
BE IT FURTHER RESOLVED that the Mower County Board of Commissioners assure that all
costs in excess of the LRIP grant selection amount will be paid by the County.
Passed and approved this 10th day of November, 2026.
THE MOWER COUNTY BOARD OF COMMISSIONERS
By:_______________________________________
Chairperson
By:_______________________________________
Clerk/Administrator
Page 107 of 181
Page 108 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Mitch Wenum, County Engineer
Action requested:
Approve Resolution of Support and Sponsorship of Lansing Township's 2026 Local Road
Improvement Program Grant Application for 31st Street NW Improvements
Background:
The Minnesota Legislature has appropriated $50 million toward the Local Road Improvement
Program (LRIP) that is administered by the Minnesota Department of Transportation (MnDOT).
MnDOT is currently accepting grant applications from counties, cities, and townships for up to
$1.5 million per road improvement project.
At least $3 million of the LRIP funding available is dedicated to township projects. Townships
applying for LRIP funding are required to have a county sponsor their application and project.
The county's sponsorship role includes serving as the fiscal agent and assisting with project
administration.
Lansing Township has indicated their intention to apply for LRIP funding. They are seeking
funding to reconstruct and pave 31st Street NW from the Turtle Creek Bridge to 20th Avenue
NW (CSAH 27).
If the project receives funding, Mower County would serve as the financial agent and help
administer the project. The township would remain responsible for the project's costs not
covered by the grant, including surveying, engineering, construction inspection and any costs
not covered by the grant amount.
The Highway Department is requesting approval of a resolution supporting Lansing Township's
LRIP grant application.
Other Information:
Page 109 of 181
Page 110 of 181
Page 111 of 181
Date: November 10th, 2026
Res. #______-26
RESOLUTION OF SUPPORT FOR AND AGREEMENT TO SPONSOR LANSING
TOWNSHIP IN PURSUIT OF 2026 LOCAL ROAD IMPROVEMENT PROGRAM
FUNDING FROM THE MINNESOTA DEPARTMENT OF TRANSPORTATION FOR
31ST STREET NW IMPROVEMENTS
On motion of Commissioner__________, seconded by Commissioner ______________ , the
following Resolution was passed and adopted by the Mower County Board of Commissioners at
a meeting held November 10, 2026 at the Government Center, Austin, Minnesota.
WHEREAS, the Local Road Improvement Program (LRIP) administered by the Minnesota
Department of Transportation (MnDOT) made available $50,000,000 in grant funding to apply
towards projects on local roads that are regionally significant, result in safety improvements,
address transportation deficiencies, and contribute to economic development, and
WHEREAS, at least $3,000,000 available funds is designated for grants to townships, and
WHEREAS, Lansing Township intends to submit a grant application for improvements on 31st
Street NW from the Turtle Creek Bridge (south line of Section 32, T103N, R18W) to 20th
Avenue NW (CSAH 27), and
WHEREAS, LRIP requires townships, such as Lansing, to have a county sponsor and the
support of the County Board, and
WHEREAS, Lansing Township has requested sponsorship from Mower County for the 31st
Street NW Improvements; and
WHEREAS, the proposed year for project construction is 2027.
NOW, THEREFORE BE IT RESOLVED BY THE MOWER COUNTY BOARD OF
COMMISSIONERS AS FOLLOWS; that
1. Mower County supports Lansing Township’s pursuit of LRIP funds for 31st Street NW
improvements, as described above, and
2. The County agrees to sponsor Lansing Township’s Local Road Improvement Program
application to MnDOT, act as the townships’s fiscal agent, and assist with administration
of this project, if selected for funding.
Passed and approved this 10th day of November, 2026.
THE MOWER COUNTY BOARD OF COMMISSIONERS
Page 112 of 181
By:_______________________________________
Chairperson
By:_______________________________________
Clerk/Administrator
Page 113 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Mitch Wenum, County Engineer
Action requested:
Approve Resolution Supporting Adams Township's 2026 Local Road Improvement Program
Grant Application for 120th Street Improvements and Agreeing to Serve as County Project
Sponsor.
Background:
The Minnesota Legislature has appropriated $50 million toward the Local Road Improvement
Program (LRIP) that is administered by the Minnesota Department of Transportation (MnDOT).
MnDOT is currently accepting grant applications from counties, cities, and townships for up to
$1.5 million per road improvement project.
At least $3 million of the LRIP funding available is dedicated to township projects. Townships
applying for LRIP funding are required to have a county sponsor their application and project.
The county's sponsorship role includes serving as the fiscal agent and assisting with project
administration.
Adams Township has indicated their intention to apply for LRIP funding. They are seeking
funding to reconstruct and pave 120th Street between 640th Avenue (CSAH 7) and 650th
Avenue.
If the project receives funding, Mower County would serve as the financial agent and help
administer the project. The township would remain responsible for the project's costs not
covered by the grant, including surveying, engineering, construction inspection and any costs
not covered by the grant amount.
The Highway Department is requesting approval of a resolution supporting Adams Township's
LRIP grant application.
Other Information:
Page 114 of 181
Date: November 10th, 2026
Res. #______-26
RESOLUTION OF SUPPORT FOR AND AGREEMENT TO SPONSOR ADAMS
TOWNSHIP IN PURSUIT OF 2026 LOCAL ROAD IMPROVEMENT PROGRAM
FUNDING FROM THE MINNESOTA DEPARTMENT OF TRANSPORTATION FOR
120TH STREET IMPROVEMENTS
On motion of Commissioner__________, seconded by Commissioner ______________ , the
following Resolution was passed and adopted by the Mower County Board of Commissioners at
a meeting held November 10, 2026 at the Government Center, Austin, Minnesota.
WHEREAS, the Local Road Improvement Program (LRIP) administered by the Minnesota
Department of Transportation (MnDOT) made available $50,000,000 in grant funding to apply
towards projects on local roads that are regionally significant, result in safety improvements,
address transportation deficiencies, and contribute to economic development, and
WHEREAS, at least $3,000,000 available funds is designated for grants to townships, and
WHEREAS, Adams Township intends to submit a grant application for improvements on 120th
Street between 640th Avenue (CSAH 7) and 650th Avenue, and
WHEREAS, LRIP requires townships, such as Adams, to have a county sponsor and the support
of the County Board, and
WHEREAS, Adams Township has requested sponsorship from Mower County for the 120th
Street Improvements; and
WHEREAS, the proposed year for project construction is 2027.
NOW, THEREFORE BE IT RESOLVED BY THE MOWER COUNTY BOARD OF
COMMISSIONERS AS FOLLOWS; that
1. Mower County supports Adams Township’s pursuit of LRIP funds for 120th Street
improvements, as described above, and
2. The County agrees to sponsor Adams Township’s Local Road Improvement Program
application to MnDOT, act as the city’s fiscal agent, and assist with administration of this
project, if selected for funding.
Passed and approved this 10th day of November, 2026.
THE MOWER COUNTY BOARD OF COMMISSIONERS
Page 115 of 181
By:_______________________________________
Chairperson
By:_______________________________________
Clerk/Administrator
Page 116 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Mitch Wenum, County Engineer
Action requested:
Approve Resolution of Support and Sponsorship of Marshall Township's 2026 Local Road
Improvement Program Grant Application for 650th Avenue Improvements
Background:
The Minnesota Legislature has appropriated $50 million toward the Local Road Improvement
Program (LRIP) that is administered by the Minnesota Department of Transportation (MnDOT).
MnDOT is currently accepting grant applications from counties, cities, and townships for up to
$1.5 million per road improvement project.
At least $3 million of the LRIP funding available is dedicated to township projects. Townships
applying for LRIP funding are required to have a county sponsor their application and project.
The county's sponsorship role includes serving as the fiscal agent and assisting with project
administration.
Marshall Township has indicated their intention to apply for LRIP funding. They are seeking
funding to reconstruct and pave 650th Avenue between 210th Street and 220th Street (CSAH
13).
If the project receives funding, Mower County would serve as the financial agent and help
administer the project. The township would remain responsible for the project's costs not
covered by the grant, including surveying, engineering, construction inspection and any costs
not covered by the grant amount.
The Highway Department is requesting approval of a resolution supporting Adams Township's
LRIP grant application.
Other Information:
Page 117 of 181
Date: November 10th, 2026
Res. #______-26
RESOLUTION OF SUPPORT FOR AND AGREEMENT TO SPONSOR MARSHALL
TOWNSHIP IN PURSUIT OF 2026 LOCAL ROAD IMPROVEMENT PROGRAM
FUNDING FROM THE MINNESOTA DEPARTMENT OF TRANSPORTATION FOR
650TH AVENUE IMPROVEMENTS
On motion of Commissioner__________, seconded by Commissioner ______________ , the
following Resolution was passed and adopted by the Mower County Board of Commissioners at
a meeting held November 10, 2026 at the Government Center, Austin, Minnesota.
WHEREAS, the Local Road Improvement Program (LRIP) administered by the Minnesota
Department of Transportation (MnDOT) made available $50,000,000 in grant funding to apply
towards projects on local roads that are regionally significant, result in safety improvements,
address transportation deficiencies, and contribute to economic development, and
WHEREAS, at least $3,000,000 available funds is designated for grants to townships, and
WHEREAS, Marshall Township intends to submit a grant application for improvements on
650th Avenue between 210th Street and 220th Street (CSAH 13), and
WHEREAS, LRIP requires townships, such as Marshall, to have a county sponsor and the
support of the County Board, and
WHEREAS, Marshall Township has requested sponsorship from Mower County for the 650th
Avenue Improvements; and
WHEREAS, the proposed year for project construction is 2027.
NOW, THEREFORE BE IT RESOLVED BY THE MOWER COUNTY BOARD OF
COMMISSIONERS AS FOLLOWS; that
1. Mower County supports Marshall Township’s pursuit of LRIP funds for 650th Avenue
improvements, as described above, and
2. The County agrees to sponsor Marshall Township’s Local Road Improvement Program
application to MnDOT, act as the city’s fiscal agent, and assist with administration of this
project, if selected for funding.
Passed and approved this 10th day of November, 2026.
THE MOWER COUNTY BOARD OF COMMISSIONERS
Page 118 of 181
By:_______________________________________
Chairperson
By:_______________________________________
Clerk/Administrator
Page 119 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Amanda Shoff, HR Director
Action requested:
Motion to approve resolution to set Attorney 2027 Salary
Background:
Minnesota statutes require the County Board to establish compensation for elected County
officials. The Board annually reviews and sets salaries for the upcoming calendar year in
accordance with applicable statutory requirements.
The County Board is being asked to review and approve the 2027 salaries for Mower County's
elected Attorney. The approved salary will become effective January 1, 2027.
Other Information:
Page 120 of 181
Date: November 10, 2026
Res. #____-26
RESOLUTION
On motion of Commissioner ___________, seconded by Commissioner ___________,
the following Resolution was passed and adopted by the Mower County Board of
Commissioners at a meeting held November 10, 2026, at the Government Center, Austin,
Minnesota.
BE IT RESOLVED THAT; the annual salary for the elected official of County
Attorney for Mower County payable in bi-weekly installments, be set as follows for 2027:
County Attorney
as of 01/01/2027....................................................$____________
Passed and approved this 10th day of November, 2026.
THE MOWER COUNTY BOARD OF COMMISSIONERS
By:_______________________________________
Chairperson
By:_______________________________________
Clerk/Administrator
Page 121 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Amanda Shoff, HR Director
Action requested:
Motion to approve resolution to set County Commissioner 2027 salary
Background:
Minnesota statutes require the County Board to establish compensation for elected County
officials. The Board annually reviews and sets salaries for the upcoming calendar year in
accordance with applicable statutory requirements.
The County Board is being asked to review and approve the 2027 salaries for Mower County's
elected Commissioners. The approved salary will become effective January 1, 2027.
Other Information:
Page 122 of 181
Date: November 10, 2026
Res. #____-26
RESOLUTION
On motion of Commissioner ___________, seconded by Commissioner ___________,
the following Resolution was passed and adopted by the Mower County Board of
Commissioners at a meeting held November 10, 2026, at the Government Center, Austin,
Minnesota.
BE IT RESOLVED, that the annual salary for the elected official of County
Commissioner for Mower County payable in bi-weekly installments, be set as follows for 2027:
County Commissioner
as of 01/01/2027................................................$______________
BE IT FURTHER RESOLVED, that the 2027 Chair of the Board receive an annual
bonus of $500.00 payable at year end.
Passed and approved this 10th day of November 2026.
THE MOWER COUNTY BOARD OF COMMISSIONERS
By:_______________________________________
Chairperson
By:_______________________________________
Clerk/Administrator
Page 123 of 181
GIS - 2026
Eric Miller – GIS Admin
Keith Bollinger – GIS Specialist
Michele Mann – Office Technician
Public
County
Divisions/Depts
Software Apps
GIS
Data
Integration
Data
Maintenance
Outside
Agencies
Central department within County utilized
by all departments for the development
and utilization of GIS tools, skills, and
resources.
Page 124 of 181
Why GIS?
• Goals
• Improve staff efficiency by providing access to information
• 4 weeks VS 2 hours
• Provide useable metrics from your data to make good decisions
• Reduce staff time by providing users the ability to find answers to
questions
• Tie together and utilize existing County resources/data
911 /
Sheriff
Emergency
Management
Admin
• Centralized GIS
Recycling
• One employee is not “dedicated” to a single department/task
• Collaborative knowledge sharing versus living in silos
HHS
• Reduce redundancy – One location for data, maps, and apps
• One direction for data development
• Base Features, RR, identifiable locations, data compilation
• GIS staff/department communicates directly with other departments on
an as needed basis
• Reduce costs on training - Employee is trained in GIS and utilizes skills
across multiple departments.
IT
GIS
Land
Records
Highway
Public
Outside
Agencies
Thanks to IT – It takes communication and partnership from them.
Thanks to the entire staff at the County that partners with us and lets us into
their world
Page 125 of 181
2
Highway Work Orders
GIS
Highway
• Modernize process of
receiving and
maintaining work
orders for public
works
• Old system were
sticky notes, a white
board, and OneNote
• Live March/April
2026
• Currently 400+- work
orders
Page 126 of 181
3
Highway Work Orders
• Track progress
• See where
everything is
located
• Easy field
submittal with
photos
• Field to office
in real time
• Email
notifications
Page 127 of 181
4
Snowplow Routes – Spraying - Mowing
Plow Routes
• “RouteSmart” was hired as vendor to preform the
analysis of routes.
• GIS’s role is the perform the heavy lifting of editing
the data for RouteSmart to be able to analyze
routes and make correct decisions in optimization.
• Edits:
• 17051 blockfaces/1740 streets segments
Page 128 of 181
Highway
GIS
Contractor Spray
Tracking/Internal Mowing
• Allow contractors to
record where they are
spraying
• Allow internal staff to
record their mowing
progress
5
Household Waste Recycling
• Modernize intake of household waste and
allow for faster transactions
• Previously, half sheets of paper were written
on and later were hand entered into cash
drawer
• Now, populates information by scanning
driver’s license on iPad, recycling enters
some additional information about the drop
off.
• Working on to automate the direct output
and input to cash drawer
Page 129 of 181
GIS
Recycling
Department Updates
• Misc 2026
• Parcel maintenance – splits/combinations/corrections
• Aerial was flown delivered, next flight planned for 2028
• Intern
• Digitized highway department plans and linked to OnBase
images. Allowing users to select location on the map and find all
the road plans. 572 plans
• Digitized lots/blocks that will be used to support land records in
visualizing property boundaries and locations. 16k lots
• 911/ProPhoenix data cleanup/integration/generation – common place
names and road intersections
• Upgrades – 2 of them in 2026 – Changing fast, lots of development
• 2027
• Conversion to an updated Parcel Editing platform
• HHS – Goal deliver metrics on programs and services
• Develop data and interfaces internally versus purchasing 3rd
party software. Uses existing software, provide more
customizable and robust solution.
• Expand integration with Emergency Management Services/Highway for
disaster reporting
• New land records apps and data access
• Continue to expand on Assessment/Tax/GIS integration
New ways to make our departments
day to day lives easier
Page 130 of 181
572 Road Plans
16k Lots
MOWER COUNTY 4-H AT A GLANCE
4-H Is Building a Generation of Youth Beyond Ready
Through Mower County 4-H, we’re developing tomorrow’s - and today’s
- leaders as they learn, lead and serve their communities.
We don’t just prepare youth with the knowledge to get through life’s
obstacles, we teach them how to conquer them.
Promoting Youth Learning, Leadership & Service
“4-H has built my confidence, leadership skills, and
hands-on experience, which has given me the career
readiness skills to be successful after high school.”
435
Youth Served
75
New Members
82%
Members Retained
120
Adult Volunteers
Showcasing at Public Events
298 youth showcased their learning at the Mower County fair. The fair gives
youth the opportunity to demonstrate their growth and mastery in their
project areas
Providing Opportunities to Participate Beyond The County
51 youth participated in regional, state, virtual, and national activities. These events
give youth additional opportunites to deepen their learning.
Volunteers Recruited, Trained and Engaged
As a longtime Livestock Superintendent, Joe has invested countless hours
into supporting the Mower County Beef program and ensuring every youth
has a positive, educational, and welcoming experience. He builds confidence,
encourages growth, and strengthens the community through his service.
The Public Impact of Youth Service
Through the MN 4-H Food Partner Challenge, Allie created and distributed 280
meal kits through the Austin Salvation Army. She also worked with Master
Gardeners to create seed kits to hand out so people could grow their own food.
Page 131 of 181
MINNESOTA 4-H AT A GLANCE
Administered by the University of Minnesota Extension Department of Youth
Development, Minnesota 4-H is the largest youth serving organization in
Minnesota, and growing.
Through a network of Extension staff and volunteers, the 4-H program is
accessible to youth in all 87 counties and some First Nations. In addition to
county staff, regional and state staff support 4-H’ers with opportunities to
grow and learn.
63,000+
Youth served
12,000+
New members
140+
Minnesota 4-H’ers Learn, Lead and Serve
Educators
4-H equips youth with skills such as the value of hard work, persistence,
social intelligence and more, according to Minnesota 4-H’ers themselves*.
Minnesota 4-H youth:
7K+
95%
96%
94%
are more comfortable
trying new things
said they are more
confident
learned how they can
help their community
Adult Volunteers
Minnesota 4-H is growing and engaging new audiences through Explore 4-H pilot
programs.
37
80
Explore 4-H pilot
programs in
2025/2026
Additional new partnerships with
schools, homeschool groups and
afterschool programs
BrainWaves Discovery
ATV Safety
Great MIcrogreen
Caper
*Data from the 2026 Minnesota 4-H Statewide Youth Outcomes Survey n=5,294
2026, Regents of the University of Minnesota. University of Minnesota Extension is an equal opportunity educator and employer. In
accordance with the Americans with Disabilities Act, this publication/material is available in alternative formats upon request. Direct
requests
Page
132 to
of 612-624-2116.
181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Loni Swenson, Chief Administrative Officer
Action requested:
Motion to move Budget Policy to Board agenda on 11/24/26
Background:
The current Budget Policy was adopted on January 23, 2024. The existing policy establishes
general requirements for annual budget adoption, departmental spending authority, and
approval of budget changes.
The proposed revised Budget Policy provides a more comprehensive framework for
developing, adopting, administering, and monitoring the County's annual budget. The revisions
are intended to strengthen financial oversight, clarify responsibilities, and align County
practices with Minnesota statutes, Governmental Accounting Standards Board (GASB)
requirements, Minnesota Office of the State Auditor (OSA) guidance, and Government Finance
Officers Association (GFOA) best practices.
Key changes include:
• Budget Administration: Removes the existing requirements for formal approval of
departmental budget changes, including the County Administrator's $10,000 peroccurrence and $50,000 annual approval limits. The revised policy reflects the County's
practice of managing budget variances without routinely amending the adopted budget.
These changes will be reflected in the revised Procurement Policy.
• Financial Oversight: Establishes clearer expectations for departmental budget
monitoring, financial reporting, and communication of significant variances.
• Roles and Responsibilities: Clarifies the responsibilities of the County Board, County
Administrator, Chief Administrative Officer, Finance Department accountants, and
Department Heads.
• Interfund Transfers: Establishes County Board approval requirements for interfund
transfers while allowing routine accounting corrections, cost allocations, and
reimbursements to be processed administratively.
• Long-Term Financial Planning: Adds guidance for structurally balanced budgets, fund
balance considerations, capital planning, and long-term financial sustainability.
• Statutory Compliance: Incorporates applicable Minnesota statutory requirements and
financial reporting standards.
The revised policy maintains the County Board's authority to adopt the annual budget and
property tax levy while providing greater clarity regarding ongoing financial management and
accountability.
Other Information:
Page 133 of 181
Budget Policy
It is the position of Mower County to present anticipated revenues, expenditures, and
appropriations of all funds in a formal budget that is approved by the County Board.
Departments are responsible for submitting proposed departmental budgets to the County
Administrator upon request. Local and area agencies need to direct their annual request of
funds to the County Administrator.
Revenues may constitute governmental income, donations, or charges for services. Fee
schedules for charges for services must be prior board approved. Donations or grant
funds must be prior board approved for acceptance. Expenditures must be for a “public
purpose” that will “serve as a benefit to the community as a body and which, at the same
time, is directly related to the functions of government.” Visina v. Freeman, 89 N.W.2d
635(1958)
The Mower County Board shall review all budget requests and adopt an annual budget.
The Finance Manager shall communicate and post the final budget data. County
departments and agencies are required to manage within their budgets. Decrease in
revenue should also translate into a decrease in expenditures. An increase in revenue does
not automatically translate into an increase in expenditures. Departments cannot exceed
any portion of their approved expenditure budget without approval as follows:
1)
2)
The County Administrator shall be authorized to approve non-personnel
departmental expenditure budget changes under $10,000 per occurrence,
with a total annual maximum of $50,000. The Finance Manager shall
provide the Mower County Board with a quarterly financial update of the
budget.
All other budget changes shall require approval by the County Board.
Budget Policy
Adopted: 01.23.2024
Supersedes: 04.13.2004; 05.07.2019
Page 134 of 181
Page 1 of 1
MOWER COUNTY BUDGET POLICY
1. Purpose
The purpose of this policy is to establish guidelines for developing, adopting,
administering, monitoring, and reporting Mower County's annual budget.
The County's budget shall:
•
Provide a financial plan for County operations;
•
Align resources with County priorities and service responsibilities;
•
Promote long-term financial sustainability;
•
Maintain appropriate fund balances;
•
Provide accountability and transparency; and
•
Comply with applicable Minnesota statutes, generally accepted accounting
principles, and County financial policies.
2. Scope
This policy applies to all Mower County funds for which an annual budget is adopted.
The County Board has final authority for adoption of the County budget and property tax
levy.
3. Budget Development
The Chief Administrative Officer, in coordination with the County Administrator, shall
establish the annual budget calendar, instructions, assumptions, and deadlines.
Departments shall prepare budget requests based on anticipated service needs and
reasonable estimates of revenues and expenditures.
Budget development should consider, as applicable:
•
Prior-year actual results and current-year projections;
•
Staffing, compensation, and employee benefit costs;
•
State and federal funding;
•
Inflation and contractual obligations;
•
Capital and technology needs;
Page 135 of 181
•
Known legislative or regulatory changes;
•
Fund balance levels;
•
Long-term liabilities and financial commitments; and
•
County strategic priorities.
Significant new positions, programs, services, or initiatives shall identify both the initial
cost and anticipated ongoing financial impact.
The County Administrator and Chief Administrative Officer shall review significant requests
and develop recommendations for consideration by the County Board.
4. Balanced Budget
The County shall strive to adopt structurally balanced operating budgets, with recurring
operating expenditures supported by recurring revenues.
One-time revenues and fund balance should generally be used for one-time expenditures
rather than ongoing operations.
When fund balance or another nonrecurring resource is used to support ongoing
operations, the use shall be identified during the budget process and consideration shall
be given to how structural balance will be restored.
Fund balance shall be maintained and used in accordance with the County's Fund Balance
Policy.
5. Revenue and Expenditure Estimates
Revenue estimates shall be reasonable and based on available information, historical
trends, known funding changes, economic conditions, and other relevant factors.
Expenditure estimates shall reasonably reflect the anticipated cost of providing approved
County services and programs.
Known or reasonably anticipated financial obligations should be incorporated into the
budget or otherwise communicated during the budget process.
One-time or unusually volatile revenues should be identified and generally should not be
relied upon to support ongoing expenditures.
6. Property Tax Levy and Budget Adoption
The County shall comply with applicable Minnesota requirements governing the annual
property tax levy and budget process.
Page 136 of 181
In accordance with Minn. Stat. § 275.065, the County shall certify its proposed property tax
levy by the applicable statutory deadline. The final property tax levy shall not exceed the
proposed levy except as otherwise permitted by Minnesota law.
The County shall provide required public notice and conduct the required public meeting
at which the proposed budget and property tax levy are discussed and the public is
provided an opportunity to comment.
The County Board shall adopt the final budget and property tax levy in accordance with
applicable statutory requirements and deadlines.
7. Budget Administration
The budget adopted by the County Board establishes the County's financial plan for the
fiscal year.
Mower County does not routinely amend its adopted annual budget during the fiscal year.
Actual revenues and expenditures may vary from the adopted budget due to timing,
operational needs, emergencies, revenue changes, or other circumstances.
Departments are responsible for managing expenditures within available resources and
communicating significant actual or anticipated variances.
Budget availability does not independently authorize an expenditure. All expenditures
remain subject to applicable County purchasing, contracting, personnel, grant, and other
policies and legal requirements.
Significant budget variances shall be monitored and considered in future financial and
budget planning.
8. Interfund Transfers
Interfund transfers shall require approval of the Mower County Board of Commissioners,
unless otherwise specifically authorized by Minnesota law.
Transfers shall be made only when legally permissible and sufficient resources are
available in the transferring fund. Restricted revenues shall not be transferred or used for
purposes inconsistent with applicable statutes, grant requirements, bond covenants, or
other legal restrictions.
All interfund transfers shall be appropriately documented and recorded in the County's
financial system.
Routine accounting corrections, cost allocations, and interfund reimbursements
representing payment by one fund for expenditures or services properly attributable to
Page 137 of 181
another fund are not considered interfund transfers for purposes of this policy and may be
processed administratively.
Where applicable, transfers of surplus funds shall comply with Minn. Stat. § 375.18, subd.
7.
9. Budget Monitoring
The Finance Department and Department Heads shall monitor financial performance
throughout the fiscal year, including revenues and expenditures compared with budget,
personnel costs, capital projects, grants and reimbursements, fund balance projections,
and significant financial risks or variances.
Department Heads shall regularly review their financial activity and notify the Finance
Department of significant actual or anticipated variances.
The Chief Administrative Officer shall provide periodic financial reporting to the County
Administrator and County Board and identify significant financial issues requiring
attention.
Significant variances shall be considered when developing future budgets and financial
forecasts.
10. Capital and Long-Term Financial Planning
Capital expenditures shall be coordinated with the County's capital planning process,
annual budget, and available financial resources.
Significant capital projects should identify estimated project costs, funding sources,
project timing, anticipated operating impacts, and significant future maintenance
requirements.
When the County utilizes a Capital Improvement Plan under Minn. Stat. § 373.40, the plan
shall comply with applicable statutory requirements.
11. Financial Reporting
The County shall maintain accounting records sufficient to compare the adopted budget
with actual financial activity.
In accordance with applicable Governmental Accounting Standards Board (GASB)
requirements, the County's annual financial statements shall include required budgetary
comparison information for governmental funds with legally adopted annual budgets.
Page 138 of 181
Significant budget variances shall be reviewed to identify causes and determine whether
changes should be incorporated into future budgets, forecasts, or County practices.
Following adoption of the annual budget, required budget information shall be submitted
to the Minnesota Office of the State Auditor (OSA) in accordance with Minn. Stat. § 6.745
and applicable OSA reporting requirements.
12. Roles and Responsibilities
County Board: Establishes overall financial priorities; adopts the annual budget and
property tax levy; approves interfund transfers and other financial actions requiring Board
authority; and provides oversight of the County's overall financial condition.
County Administrator: Provides overall administrative oversight of the budget process,
works with the County Board and Chief Administrative Officer/Finance Director to
establish priorities, and oversees implementation of County Board financial direction.
Chief Administrative Officer: Leads the annual budget process; develops financial
assumptions, projections, and recommendations; provides overall financial oversight;
reviews significant budget and financial matters; coordinates capital and long-term
financial planning; and ensures required financial reporting is completed.
Accountants: Serve as the primary Finance Department contact for their assigned funds
and departments. Accountants assist Department Heads with budget development,
monthly financial review, budget-to-actual analysis, account coding, projections,
reconciliations, and other financial questions. Significant variances, concerns, or financial
issues shall be elevated to the Chief Administrative Officer as appropriate.
Department Heads: Prepare reasonable budget requests, manage operations within
available resources, monitor departmental financial activity, and communicate significant
actual or anticipated variances.
13. Policy Review
This policy shall be reviewed periodically and updated as necessary based on changes in
Minnesota law, accounting standards, OSA guidance, GFOA best practices, County
operations, or financial conditions.
References
•
Minn. Stat. § 6.745 – County financial and budget reporting
•
Minn. Stat. § 275.065 – Proposed property taxes and public budget/levy process
•
Minn. Stat. § 375.18, subd. 7 – Transfers of surplus County funds
Page 139 of 181
•
Minn. Stat. § 373.40 – County Capital Improvement Plans and Capital Improvement
Bonds
•
GASB Statement No. 34 – Budgetary comparison reporting
•
Minnesota Office of the State Auditor – County financial and budget reporting
guidance
•
Government Finance Officers Association (GFOA) – Best practices for structurally
balanced budgets, budget monitoring, financial policies, capital planning, and longterm financial planning
Page 140 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Loni Swenson, Chief Administrative Officer
Action requested:
Motion to move Fund Balance Policy to Board agenda on 11/24/26
Background:
The current Fund Balance Policy was adopted on September 22, 2020, and establishes fund
balance classifications and reserve requirements in accordance with Governmental Accounting
Standards Board (GASB) Statement No. 54.
The proposed revised policy updates the County's approach to maintaining, monitoring, and
using fund balances to better reflect current financial operations and long-term planning needs.
The revisions also provide clearer guidelines consistent with Minnesota statutes, Minnesota
Office of the State Auditor (OSA) guidance, and Government Finance Officers Association
(GFOA) best practices.
Key changes include:
• General Fund Reserve Requirements: Replaces the existing reserve requirements with
a target of 35%–50% of annual General Fund operating expenditures, establishing 35%
as the minimum.
• Other Governmental Funds: Replaces the existing 20%–40% reserve requirement for
Special Revenue Funds with a more flexible approach based on each fund's cash flow
needs, revenue sources, restrictions, and operating risks.
• Use of Fund Balance: Establishes clearer expectations for using fund balance primarily
for one-time expenditures, emergencies, capital investments, and unexpected revenue
reductions rather than ongoing operating expenses.
• Replenishment Requirements: Adds a requirement to develop a corrective action plan if
the General Fund falls below the 35% minimum, with a general goal of restoring
reserves within three fiscal years.
• Financial Oversight: Establishes annual reporting to the County Board on fund balance
classifications, reserve levels, and anticipated uses.
• Authority and Responsibilities: Clarifies the County Board's authority over committed
fund balance and delegates authority to the Chief Administrative Officer/Finance
Director to assign fund balance consistent with Board-approved financial plans and
policies.
The revised policy maintains the GASB 54 fund balance classifications while providing greater
flexibility to manage reserves based on the financial needs of individual County funds.
Other Information:
Page 141 of 181
Fund Balance Policy
In Accordance With Gasb #54
Background
In February 2009, the Governmental Accounting Standards Board (GASB) issued GASB #54 Fund
Balance Reporting and Governmental Fund Type Definitions. The statement substantially changes
how fund balances are categorized. It clarifies/modifies how some of the governmental funds are
presented and classified.
Fund Balance Classifications:
Fund Balance Reporting
Classification
Nonspendable
Definition
“Amounts that cannot be spent because they are either
(a) not in spendable form or (b) legally or
contractually required to be maintained intact.”
Examples
•
•
•
•
Restricted
Committed
Assigned
“Fund balance should be reported as restricted when
constraints placed on the use of resources are either:
a. Externally imposed by creditors (such as
through
debt
covenants),
grantors,
contributors, or laws or regulations of other
governments; or
b.
Imposed by law through constitutional
provisions or enabling legislation.”
•
•
•
•
•
“Used for specific purposes pursuant to constraints
imposed by formal action of the government’s highest
level of decision-making authority.”
•
“Amounts that are constrained by the government’s
intent to be used for specific purposes, but are neither
restricted nor committed.”
•
•
•
Unrestricted
•
•
•
Unassigned
Unassigned fund balance is the residual classification for the General Fund. This is fund balance
that has not been reported in any other classification. The General Fund is the only fund that can
report a positive unassigned fund balance. Other governmental funds would
report deficit fund balances as unassigned.
Fund Balance Policy (GASB 54)
Adopted: 9/22/20
Supersedes: 12/27/11
Page 142 of 181
Inventories,
Prepaid items,
Long-term receivables in the
general fund, and
Permanent principal of
endowment funds.
Restricted by state statute,
Unspent bond proceeds,
Grants earned but not spent,
Debt covenants,
Taxes dedicated to a specific
purpose, and
Revenues restricted by enabling
legislation.
The governing board has decided
to set aside $1M for a new
government center.
Property tax levies set for a
specific purpose by resolution.
Governing board has set aside
$2 million for a county hospital
and the county manager may
amend this up to $100,000.
Governing body delegates the
authority to assign fund balance to
the finance officer.
Governing board has appropriated
fund balance often to balance next
year’s budget.
Positive residual balances in
governmental funds other than the
general fund.
Page 1 of 4
Purpose
To provide a stable financial environment for the MOWER County operations that allows the
County to provide quality services to its residents in a fiscally responsible manner designed to keep
services and taxes as consistent as possible over time. This fund balance policy is meant to serve
as the framework upon which consistent operations may be built and sustained.
Definitions & Policies
Fund Balance
Fund Balance is the difference between assets and liabilities in governmental funds (i.e. general
fund, special revenue funds, capital project funds, debt service funds and permanent funds).
Non-spendable Fund Balance
Policy -
At the end of each fiscal year, the County will report the portion of the fund balance that is not in
spendable form as Non-spendable Fund Balance on the financial statements. Inventory and Prepaid items accumulated and unspent will be reported as non-spendable fund balance as required
by GASB 54.
Spendable Fund Balance (Overview) -
Describes the amount of fund balance that is available for appropriation based on the constraints
that control how specific amounts can be spent. Typically, a significant portion of a government’s
spendable resources can be spent only for specified purposes. The following categories define the
revenue source and the level of force of the constraint on spending.
Minimum unrestricted fund balance is 5 months of following year expenditure budget. Restricted
funds are normally used first when expenditure is incurred for which both restricted and
unrestricted fund balance is available. Unrestricted fund balance will are spent in the order when
expenditure is incurred:
1. Committed
2. Assigned
3. Unassigned
Categories should be supported by actual plans approved by either the governing body, an
appropriate officer, grant providers or enabling legislation.
Restricted Fund Balance
The restricted fund balance category includes the portion of the spendable fund balance that
reflects constraints on spending because of legal restrictions stipulated by outside parties (e.g.,
encumbrances for goods or services with outside parties-creditors, grantors outstanding at the end
of the year), Also, any legal restrictions based on state statutes or grant requirements placed on the
use for specific purposes.
Policy -
At the end of each fiscal year, the County will report “restricted” fund balance for amounts that
have applicable legal restrictions per GASB #54. In addition, funds restricted by enabling
legislation will be reported as “restricted”. Law Library, Recorder’s Equipment, Canteen,
Attorney Forfeited Property, Sheriff’s Conceal, Missing Heirs, E-911, State Economic
Fund Balance Policy (GASB 54)
Adopted: 9/22/20
Supersedes: 12/27/11
Page 143 of 181
Page 2 of 4
Development, SSTS Inventory, Wind Tower Escrow and Land Records will be reported as
restricted fund balances as required by GASB 54.
Committed Fund Balance
The committed fund balance classification includes the portion of the spendable fund balance that
reflects constraints that the County has imposed upon itself by a formal action of the County board
(for example, an ordinance or resolution passed by the County Board). This constraint must be
imposed prior to year end but the amount can be determined at a later date.
Policy -
Prior to the end of each fiscal year, the County will report “committed” fund balance for long-term
loan receivables such as advances to other funds and similar accounts.
Assigned Fund Balance
The assigned fund balance is the portion of the spendable fund balance that reflects funds intended
to be used by the government for specific purposes assigned by more informal operational plans
(e.g. capital goods replacement - the constraint on use is not imposed by external parties or by
formal county board action). In governmental funds other than the general fund (special revenue
funds, capital project funds, debt service funds and permanent funds), assigned fund balance
represents the amount that is not restricted or committed. The authority to “assign” fund balance
is delegated to the County Finance Manager or County Administrator. Finance Manager will set
the assignments annually.
Policy –
Capital Good Replacement
At the end of each fiscal year, the County will report “Assigned” fund balance for equipment
replacement according to the County’s Capital Improvement Plan.
Special Revenue Funds Cash Flow
At the end of each fiscal year, The County will maintain Spendable – Assigned portion of the fund
balance for cash flow in a range equal to 20 – 40% of the subsequent year’s budgeted revenues.
Unassigned
This is the residual classification for the government’s General Fund and includes all spendable
amounts not contained in the other classifications and, therefore, not subject to any
constraints. Unassigned amounts are available for any purpose. These are the current resources
available for which there are no government self-imposed limitations or set spending
plan. Although there is generally no set spending plan for the unassigned portion, there is a need
to maintain a certain funding level. Unassigned fund balance is commonly used for emergency
expenditures not previously considered. In addition, the resources classified as undesignated can
be used to cover expenditures for revenues not yet received.
Policy –
Cash Flow
At the end of each fiscal year, The County will maintain Spendable – Unassigned portions of the
fund balance for Cash Flow in a range equal to 50% of the General Fund, including Public Works
Fund Balance Policy (GASB 54)
Adopted: 9/22/20
Supersedes: 12/27/11
Page 144 of 181
Page 3 of 4
and Health & Human Services, operating expenditures. In addition to cash flow needs this
accommodates emergency contingency concerns.
In the event that amounts assigned for cash flow fall above or below the desired range, the County
Administrator shall report such amounts to the County Board as soon as practical after the end of
the fiscal year. Should the actual amount assigned for Cash Flow fall below the desired range, the
County shall crate a plan to restore the appropriate levels. Should the actual amount assigned for
cash flow rise above the desired range, any excess funds will remain unassigned pending the
Board’s final decision concerning transfer to another fund. It is the policy of the County that such
excess funds will, by board action, be reported in the spendable assigned category of this policy.
Fund Balance Policy (GASB 54)
Adopted: 9/22/20
Supersedes: 12/27/11
Page 145 of 181
Page 4 of 4
MOWER COUNTY FUND BALANCE POLICY
1. Purpose
The purpose of this policy is to establish guidelines for the classification, maintenance,
use, replenishment, and reporting of fund balances within Mower County's governmental
funds.
Maintaining adequate fund balance is necessary to:
•
Provide sufficient cash flow between major revenue collections;
•
Respond to unexpected expenditures or revenue reductions;
•
Maintain County operations during emergencies or economic uncertainty;
•
Avoid unnecessary short-term borrowing;
•
Support long-term financial and capital planning; and
•
Maintain the County's overall financial stability.
The County will manage fund balance in accordance with generally accepted accounting
principles (GAAP), Governmental Accounting Standards Board (GASB) requirements,
Minnesota law, and applicable guidance from the Minnesota Office of the State Auditor
(OSA).
2. Scope and Authority
This policy applies to Mower County's governmental funds, including the General Fund,
Special Revenue Funds, Capital Projects Funds, and other governmental funds.
Minn. Stat. § 375.18, subd. 2 authorizes the County Board to manage County funds and
business and make orders concerning those funds as it determines appropriate.
Minn. Stat. § 375.18, subd. 7 permits the County Board, by majority vote, to transfer
surplus beyond the needs of the current year from one County fund to another County fund
to supply a deficiency, subject to applicable legal restrictions.
Nothing in this policy authorizes the use or transfer of resources that are restricted by
statute, grant agreement, bond covenant, enabling legislation, or other legal requirements.
3. Fund Balance Classifications
In accordance with GASB Statement No. 54, governmental fund balances shall be
classified as follows:
Page 146 of 181
Nonspendable – Amounts that cannot be spent because they are not in spendable form or
are legally or contractually required to remain intact.
Restricted – Amounts subject to externally enforceable restrictions imposed by state or
federal law, creditors, grantors, bond requirements, enabling legislation, or other external
requirements.
Committed – Amounts designated for a specific purpose through formal action of the
Mower County Board of Commissioners. Commitments may only be modified or removed
through the same level of formal Board action.
Assigned – Amounts intended for a specific purpose but that do not meet the criteria for
restricted or committed fund balance. The County Board delegates authority to the Chief
Administrative Officer/Finance Director to assign fund balance for purposes consistent
with Board-approved budgets, financial plans, and policies.
Unassigned – The residual fund balance after consideration of the other classifications.
Positive unassigned fund balance is generally reported in the General Fund. Other
governmental funds may report negative unassigned fund balance when expenditures
incurred for specific purposes exceed available restricted, committed, or assigned
resources.
4. Fund Balance Targets
Mower County shall maintain fund balances sufficient to support cash flow, provide
financial stability, address unexpected events, and meet the specific operating and legal
requirements of each governmental fund.
General Fund
The County shall maintain an unassigned General Fund balance of 35% to 50% of regular
annual General Fund operating expenditures, with 35% established as the minimum
target.
The calculation shall be:
Unassigned General Fund Balance ÷ Regular General Fund Operating Expenditures
One-time or unusual expenditures that would materially distort the calculation may be
excluded when applied consistently and appropriately documented.
Special Revenue Funds
Fund balance requirements for Special Revenue Funds shall be evaluated based on the
nature of each fund, including:
Page 147 of 181
•
Timing and predictability of revenues;
•
Property tax collection cycles;
•
State and federal reimbursement timing;
•
Statutory and grant restrictions;
•
Expenditure volatility;
•
Cash flow requirements; and
•
Availability of other legally permissible resources.
Where a Special Revenue Fund supports significant ongoing County operations and has an
unassigned fund balance available for general operating purposes, the County should
establish and periodically evaluate an appropriate reserve level based on the fund's
individual cash flow and operating risks.
Capital Projects Funds
Fund balances within Capital Projects Funds shall be maintained based upon approved
capital projects, funding sources, project schedules, contractual commitments, and
applicable legal restrictions.
Capital Projects Fund balances are not subject to the 35%–50% operating reserve target.
5. Use of Fund Balance
Fund balance should generally be used for one-time or nonrecurring purposes rather than
to support ongoing operating expenditures.
Appropriate uses may include:
•
Emergencies or unforeseen expenditures;
•
Unexpected revenue reductions;
•
One-time capital purchases or projects;
•
Technology or infrastructure investments;
•
Temporary stabilization resulting from significant funding changes;
•
One-time organizational or operational improvements; or
•
Other purposes authorized by the County Board.
Page 148 of 181
Restricted, committed, and assigned fund balances shall only be used in accordance with
their applicable restrictions or established purposes.
6. Replenishment of Fund Balance
If the General Fund's unassigned fund balance falls below the 35% minimum target, the
Chief Administrative Officer/Finance Director shall develop a plan for presentation to the
County Board to restore the balance.
The County should generally restore the balance to at least 35% within three fiscal years,
unless the County Board determines that extraordinary circumstances warrant a longer
period.
If another governmental fund experiences a fund balance or cash flow deficiency, Finance
shall evaluate the cause and recommend appropriate corrective action.
Corrective actions may include:
•
Applying one-time revenues;
•
Reducing or deferring discretionary expenditures;
•
Reviewing fees or other revenue sources;
•
Reducing planned use of fund balance in subsequent budgets; or
•
Other actions approved by the County Board.
7. Fund Balance Above Established Needs
Fund balance exceeding an established target does not automatically require expenditure
or transfer of those resources.
During the annual budget and financial planning process, the County shall consider
whether excess resources should be retained, committed, assigned, transferred, or used
for:
•
Future capital needs;
•
Known state or federal funding changes;
•
Economic or revenue uncertainty;
•
Significant future financial obligations;
•
One-time investments that reduce future operating costs; or
•
Other long-term County priorities.
Page 149 of 181
Any transfer between funds shall comply with Minnesota law and restrictions applicable to
the resources being transferred.
8. Order of Resource Use
When expenditures are incurred for purposes for which multiple fund balance
classifications are available, resources will generally be used in the following order:
Restricted → Committed → Assigned → Unassigned
unless legal requirements, grant conditions, County Board action, or specific
circumstances require otherwise.
9. Monitoring and Reporting
The Finance Department shall monitor governmental fund balances throughout the year as
part of the County's regular financial reporting and budget monitoring processes.
At least annually, the County Board shall receive information regarding significant
governmental funds that includes, as applicable:
•
Total fund balance;
•
Nonspendable balance;
•
Restricted balance;
•
Committed balance;
•
Assigned balance;
•
Unassigned balance;
•
General Fund unassigned balance as a percentage of regular operating
expenditures;
•
Comparison to established targets; and
•
Significant anticipated uses of fund balance.
Fund balance projections shall be incorporated into the County's annual budget process
and long-term financial planning.
10. Policy Review
This policy shall be reviewed periodically as part of the County's budget and financial
planning process.
Page 150 of 181
The Chief Administrative Officer/Finance Director shall recommend amendments when
necessary based on changes in County operations, revenue sources, capital needs,
economic conditions, Minnesota law, accounting standards, OSA guidance, or GFOA best
practices.
References
•
Minn. Stat. § 375.18, subds. 2 and 7
•
Governmental Accounting Standards Board Statement No. 54
•
Minnesota Office of the State Auditor, Fund Balances for Local Governments Based
on GASB Statement No. 54
•
Minnesota Office of the State Auditor, County Financial Reporting Guidance
•
Government Finance Officers Association, Fund Balance Guidelines for the General
Fund
Page 151 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Loni Swenson, Chief Administrative Officer
Action requested:
Motion to move the Debt Management Policy to Board agenda on 11/24/26
Background:
Mower County is proposing a new Debt Management Policy to establish formal guidelines for
the issuance, management, and repayment of County debt. The policy provides a framework
for responsible borrowing while maintaining financial stability, protecting the County's
creditworthiness, and supporting long-term capital planning.
The proposed policy establishes guidelines for evaluating when debt financing is appropriate,
maintaining compliance with Minnesota statutory debt limits, and ensuring borrowing decisions
align with the County's Capital Improvement Plan and long-term financial priorities.
The policy addresses several key areas, including:
• Debt Issuance: Requires County Board approval for all debt and establishes criteria for
evaluating financing needs.
• Debt Structure: Establishes guidelines for repayment terms, fixed interest rates, and
debt service obligations.
• Creditworthiness: Emphasizes maintaining strong credit ratings, financial transparency,
and compliance with applicable reporting requirements.
• Capital Planning: Connects borrowing decisions to the County's Capital Improvement
Plan and long-term financial planning.
• Debt Administration: Establishes guidelines for competitive and negotiated bond sales,
refinancing opportunities, and management of bond proceeds.
The proposed policy provides a framework for evaluating future borrowing needs while
protecting the County's financial position and ensuring responsible use of taxpayer resources.
Other Information:
Page 152 of 181
SECTION
DEBT MANAGEMENT POLICY
Policy Statement:
It is the policy of Mower County to use debt with judgment and only when it provides a clear financial or
strategic benefit. The County will maintain a level of indebtedness that supports essential capital investment
while preserving financial flexibility and safeguarding its creditworthiness.
Purpose:
The purpose of this policy is to provide guidelines to maintain creditworthiness, determine purposes and uses of
debt, provide debt standards and structure, and administer the debt process.
Guidelines:
A. Creditworthiness Objectives:
a. Credit Ratings: The County seeks to maintain the highest possible credit rating consistent with
the County’s financial objectives. The County will maintain a long term rating with one or more
of the following agencies: Moody’s Investors Service, Standard & Poor’s, or Fitch. Maintaining
or improving the County’s bond rating is an important objective of the County. Accordingly, the
County will strive for continual improvement in its financial policies, practices and performance.
b. Financial Disclosure: The County is committed to full and complete financial disclosure, and to
cooperating fully with rating agencies, institutional and individual investors, County departments
and agencies, other levels of government, and the general public to share clear, comprehensive,
and accurate financial information. The County is committed to continuing disclosure of
financial and pertinent credit information relevant to the County’s outstanding securities and will
abide by the provisions of Securities and Exchange Commission (SEC) Rule 15c2-12 concerning
primary and secondary market disclosure.
c. Capital Planning: To enhance creditworthiness and prudent financial management, the County is
committed to systematic capital planning and long term financial planning.
i. Evidence of this commitment to long term financial planning will be demonstrated
through the adoption of a Capital Improvement Plan (CIP).
d. Statutory Debt Limits: The County will keep outstanding debt within the limits prescribed by
Minnesota State Statute 475.53.
Mower County Personnel Policy
Section
Adopted:
Supersedes:
Page 153 of 181
1
SECTION
B. Purposes and Uses of Debt:
a. The County will consider long term financing for the acquisition, improvement, replacement or
expansion of physical assets (including land). Long term road improvements will be considered
for financing only when other funding is exhausted or unavailable.
b. The County shall issue debt only as specifically approved by the County Board. Expenditures
shall be in accordance with the designated purpose.
c. The improvement will be financed over a period not exceeding the estimated useful life or
average useful lives of the improvement(s) to be financed.
d. Factors to consider when determining whether to issue debt include:
i. Sufficient current resources to fund the improvement;
ii. Is it in the best financial interest of the County, considering the costs of issuance relative
to investment opportunities; and
iii. Is it an appropriate means to achieve a fair allocation of costs between current and future
beneficiaries.
e. Debt service expenditures shall take priority over all other expenditures in the annual budget.
C. Debt Standard and Structure:
a. Term: Debt will be structured to achieve the shortest period consistent with a fair allocation of
costs to current and future beneficiaries.
b. Repayment schedule: The County will seek to structure debt with relatively level debt service
(principal and interest) costs over the life of the debt but may structure new debt to maintain a
level over-all debt service levy for general obligation debt.
c. The County will issue fixed-rate debt, not variable-rate debt.
d. Call provisions: Call features shall be no later than 10 years from the date of delivery of the
bonds. Calls shall be made as short as possible in context of seeking optimal true interest cost.
e. Issuance costs: Costs such as bond counsel fees, municipal advisor fees, registrar/paying agent
fees, rating agency fees, and underwriter’s discount, will be charged to the bond issue to the
extent of allowable by law.
f. Refundings:
i. Periodic review of all outstanding debt will be undertaken to evaluate refunding
opportunities.
ii. Refunding will be considered if and when there is a new economic benefit of the
refunding.
D. Debt Administration and Process:
a. Competitive versus Negotiated Sales:
i. The County will issue debt through a competitive process. Bids will be awarded on a true
interest cost basis (TIC).
Mower County Personnel Policy
Section
Adopted:
Supersedes:
Page 154 of 181
2
SECTION
ii. Negotiated sales of debt will be considered when the complexity of the issue requires
specialized expertise, when the size of the issue may limit the number of potential
bidders, when a negotiated sale would result in substantial savings in time of money,
when the County has determined that all competitive bids received are unsatisfactory, or
when market conditions or County credit are volatile or uncertain.
b. Investment of bond proceeds: All bond proceeds shall be invested consistently with the County’s
investment policy. Investment of bond proceeds and records thereof will be structured to comply
with the arbitrage compliance requirements of federal tax code.
Mower County Personnel Policy
Section
Adopted:
Supersedes:
Page 155 of 181
3
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Loni Swenson, Chief Administrative Officer
Action requested:
Motion to move Accounts Receivable policy to Board agenda on 11/24/26
Background:
Mower County's current Accounts Receivable Policy was adopted on May 24, 2004. The
proposed revised policy updates and expands the County's guidelines for billing, collecting,
monitoring, adjusting, and writing off accounts receivable.
The revised policy establishes consistent Countywide standards, strengthens internal controls,
and provides greater flexibility for departments while maintaining appropriate financial
oversight.
Key changes include:
• Collections Process: Replaces the existing prescribed collection timelines and
notification requirements with a more flexible approach based on the age, amount, and
collectability of outstanding accounts.
• Write-Off Authority: Authorizes the Chief Administrative Officer to approve documented
write-offs of individual accounts of $500 or less. Accounts exceeding $500 require
County Board approval. All administratively approved write-offs will be reported
quarterly to the Board.
• Account Adjustments: Establishes separate requirements for correcting billing errors
and adjusting receivables, distinguishing these transactions from uncollectible-account
write-offs.
• Overdue Account Fees: Allows overdue fees or interest charges on qualifying accounts
more than 90 days past due, consistent with Minnesota statutes and the County Boardapproved fee schedule.
• Department Responsibilities: Clarifies the responsibilities of departments, Finance, and
the Chief Administrative Officer for monitoring receivables, documenting collection
efforts, and maintaining accurate financial records.
• Health and Human Services: Incorporates HHS-specific requirements into the
Countywide policy while allowing departments to maintain procedures necessary to
comply with state and federal program requirements.
• Internal Controls: Adds requirements for documentation, independent approvals,
segregation of duties, and financial reporting.
The revised policy also clarifies that writing off an account for accounting purposes does not
automatically forgive the debt, and collection efforts may continue when legally permissible
and cost-effective.
Other Information:
Page 156 of 181
Account Receivable Policy
The Integrated Financial System for Mower County is an accrual system. Revenue must be recognized when
earned, not just when cash is received. If they are deemed COLLECTIBLE they must be reflected in the
year-end financial statement.
Each department is responsible for their receivables. If needed the Finance department will assist you in
establishing accounts receivable.
The following accounts receivable procedures are for all departments within Mower County, except those that
have their own specific procedures. Nevertheless, if a department has their own procedures it must be
approved by the Board of Commissioners and will be an addendum to these general guidelines.
1.
2.
3.
Receivables will be billed monthly and a monthly review of the aged accounts will be done. The
Finance department will assist departments in reviewing the accounts if such help is requested.
Accounts receivable from individual and private businesses are due within thirty (30) days.
Past due accounts for individuals and private businesses will handle as followed:
a)
After thirty-one (31) days, call or send a “reminder” to the credit customer.
b)
Notify the Finance Department of past due accounts.
c)
Accounts determined to be sixty (60) or more days past due will receive a written
delinquency notice. The delinquency notice will give the customer ten (10) days to respond.
No further credit is available to the customer.
d)
If a response to the delinquency notice is not received, another notice is sent (certified, return
receipt requested) informing the customer that the account will be turned over to the County
Attorney’s office or a collection agency.
e)
If no reply is received within ten (10) days of this step, the delinquent account is sent to the
proper agency for collection.
f)
Past due accounts will not be charged interest.
4.
The unpaid account determined to be uncollectible will be processed for write-off within one hundred
and eighty (180) days from the time of first billing or annually after year-end.
a)
Send a detailed list of uncollectible accounts to Finance after being signed by the department
head.
5.
Accounts receivable from governmental agencies are not subject to the same timelines outlined above
since these receivables usually take more than thirty (30) days to process. These receivables will be
billed and monitored quarterly to ensure their status as a good receivable.
All departments will provide a copy of their aged accounts receivable list to the Finance Department, no later
the ten (10) days after year end. The Finance Director will then review and recommend receivable write-offs.
A receivable write-off is used to present assets as accurately as possible. Efforts to collect receivables can
continue until deemed uncollectible. Collections after a write-off will be deemed miscellaneous revenue.
Accounts Receivable Policy
Adopted: 5.24.04 effective 6.1.04
Supercedes:
Page 157 of 181
Page 1 of 2
MOWER COUNTY HUMAN SERVICES
ADDENDUM to MOWER COUNTY
ACCOUNTS RECEIVABLE POLICY
Because of the nature of its business, the Human Service Department must make the following modifications
to the Accounts Receivable Policy as adopted:
1.
Fees shall be charged and billed to individual clients of the Agency in accordance with program
requirements and the Agency’s Social Service plans as approved by the Mower County Board of
Commissioners or according to State or Federal statute.
2.
The types of accounts the Human Services Department routinely manages are:
A. Income Maintenance overpayments for each program.
B. Fees for social services such as foster care, counseling, pre-admission screenings, detoxification,
Rule 25 assessments, adult services, custody studies, and estate claims. These are only examples.
3.
Accounts sixty or more days past due will be submitted to the Minnesota Department of Revenue on
an annual basis for Revenue Recapture. An initial notice will be mailed to the debtor by 1st class U.S.
Mail. The Department of Revenue will intercept tax refunds due to the debtor and remit the proceeds
to the County. The Department of Revenue currently allows online access through the State network
for submission of claims. These claims will be updated each year to reflect the correct balance owed
due to additional charges or payments.
4.
Unpaid accounts will be deemed uncollectible when:
A. Whereabouts of the debtor are unknown.
B. The debtor has become a recipient of public assistance. The claim can still be left open however
until the debtor leaves public assistance.
C. All known collection methods have been exhausted.
The account will then be written off with the approval of the department head and County Board. A
list of these will be sent to the County Finance Director. There may be few accounts to write off with
the use of Revenue Recapture.
5.
Account Management:
A. All accounts will be monitored by program supervisors for charging, billing, and general report
purposes. A new account will be set up on this system by the account clerk who will then mail an
initial billing to the debtor. Information on the account will come from other Agency personnel
working with the case. Payments will be posted to this system at least bi-weekly from the Agency
receipt books.
B. Statements will be mailed out to each debtor monthly of their current balance. Exceptions to this
may include debtors where their whereabouts are in question or when they have a history of
ignoring the statements entirely with no payment or contact. In those circumstances it may be
more cost effective to mail statements quarterly.
C. Account reports will be generated off the system and printed as needed but completed at least bimonthly and circulated to the Coll./Acct. Supervisor, Director, and Social Service Supervisor for
review.
Accounts Receivable Policy
Adopted: 5.24.04 effective 6.1.04
Supercedes:
Page 158 of 181
Page 2 of 2
MOWER COUNTY
ACCOUNTS RECEIVABLE AND COLLECTIONS POLICY
1. Purpose
The purpose of this policy is to establish consistent Countywide standards for establishing,
billing, recording, monitoring, collecting, adjusting, and writing off accounts receivable.
The County shall make reasonable efforts to collect amounts legally owed while
maintaining accurate financial records, appropriate internal controls, and cost-effective
collection practices.
2. Scope
This policy applies to all Mower County departments and funds that maintain accounts
receivable.
Receivables subject to specific federal, state, grant, program, court, or contractual
requirements shall comply with those requirements. Departments may establish
procedures appropriate to their operations provided they are consistent with this policy
and applicable law.
3. Responsibilities
County Board: Approves this policy and write-offs requiring Board authorization.
Chief Administrative Officer: Administers this policy and provides oversight of Countywide
accounts receivable and write-off practices.
Accountants: Serve as the primary Finance contact for assigned funds and departments
and assist with receivable reconciliation, aging review, collection status, and identification
of potentially uncollectible accounts.
Department Heads: Ensure amounts due are billed timely, appropriate collection efforts
occur, supporting documentation is maintained, and potentially uncollectible accounts
are reviewed.
4. Establishing and Recording Receivables
Amounts legally owed to Mower County shall be recorded and billed timely.
Receivable records shall contain sufficient information to establish:
•
Debtor or responsible party;
•
Amount owed;
Page 159 of 181
•
Date and nature of the receivable;
•
Department, fund, and applicable revenue source;
•
Payments and adjustments;
•
Remaining balance; and
•
Supporting documentation establishing the amount owed.
Revenue and receivables shall be recognized in accordance with generally accepted
accounting principles applicable to the County's financial statements.
5. Billing and Monitoring
Departments are responsible for monitoring receivables associated with their operations.
Unless another requirement applies:
•
Receivables should be billed timely;
•
Amounts owed by individuals and private businesses are generally due within 30
days;
•
Outstanding receivables shall be reviewed through an aging report at least monthly;
and
•
Past-due balances shall be followed up using reasonable collection methods.
Receivables from federal, state, local, or other governmental entities may require longer
payment cycles. These receivables shall be monitored regularly to confirm their continued
validity and collectability.
Departments shall provide Finance with receivable information necessary for Countywide
financial reporting and monitoring quarterly.
6. Collection of Past-Due Accounts
Reasonable collection efforts shall be made before an account is considered
uncollectible.
Depending upon the type, amount, and age of the receivable, collection efforts may
include:
•
Reminder statements or notices;
•
Telephone, email, or written contact;
Page 160 of 181
•
Delinquency notices;
•
Payment arrangements when authorized;
•
Minnesota Revenue Recapture when legally available;
•
Referral to a collection agency;
•
Referral to the County Attorney; or
•
Other collection remedies authorized by law.
Collection efforts should be proportionate to the amount owed and likelihood of recovery.
The County is not required to incur collection costs that are unreasonable in relation to the
amount reasonably expected to be recovered.
No additional credit or services should be extended to a delinquent debtor when legally
permissible and when doing so would create an unreasonable additional financial risk to
the County.
7. Overdue Account Fees
Pursuant to Minn. Stat. § 373.41, Mower County may impose a fee or interest charge on
payments of money to the County that are more than ninety (90) days overdue, except as
otherwise provided by law.
Any overdue account fee or interest charge shall be established through the County Boardapproved fee schedule. Departments shall assess such fees consistently with the current
fee schedule and applicable law.
For Health and Human Services accounts, any fee shall also comply with applicable state
and federal law and program requirements, including Minn. Stat. §§ 256M.60 and 393.12,
as applicable. Program-specific requirements or restrictions shall take precedence over
the County's general overdue-account fee.
Departments shall not independently establish, increase, reduce, or waive overdue
account fees except as authorized by the County Board-approved fee schedule, applicable
law, program requirements, or County procedures.
8. Account Adjustments
Adjustments may be made to correct errors, contractual amounts, program
determinations, duplicate charges, returned items, or other properly supported changes to
a receivable.
Adjustments shall:
Page 161 of 181
•
Be supported by documentation explaining the reason;
•
Receive appropriate independent approval;
•
Preserve an appropriate audit trail; and
•
Be accurately reflected in the receivable and accounting systems.
No employee may independently adjust, waive, or write off their own account or an
account involving an immediate family member or other conflict of interest.
A correction of an accounting or billing error is an adjustment, not an uncollectibleaccount write-off.
9. Determining an Account is Uncollectible
A receivable may be determined uncollectible when reasonable collection efforts have
been made and continued collection is no longer legally available, reasonable, or costeffective.
Factors supporting an uncollectible determination may include:
•
Reasonable collection efforts have been exhausted;
•
The debtor cannot be located after reasonable attempts;
•
The anticipated cost of further collection exceeds the amount reasonably expected
to be recovered;
•
Available information indicates there are insufficient assets or income from which
collection can reasonably be made;
•
The debtor is deceased and no reasonably available estate or other source of
recovery exists;
•
The debt has been discharged or otherwise affected by bankruptcy;
•
The applicable statute of limitations or another legal restriction prevents collection;
•
The County cannot adequately substantiate or legally enforce the receivable; or
•
Other documented circumstances demonstrate that continued collection is not
reasonable.
Age alone does not automatically make a receivable uncollectible.
For HHS and other program-specific receivables, a determination that an account is
uncollectible shall also comply with applicable state and federal program requirements. A
Page 162 of 181
receivable shall not be written off when applicable law or program requirements require
the County to maintain, recoup, recover, or otherwise continue collection of the debt.
10. Documentation of Uncollectible Accounts
Before an account is written off, the responsible department shall document the basis for
determining the account is uncollectible.
Documentation shall include, as applicable:
•
Debtor or account identification;
•
Original amount and remaining balance;
•
Nature and date of the receivable;
•
Age of the receivable;
•
Collection actions taken;
•
Date of the most recent collection activity;
•
Reason further collection is not reasonable or legally available;
•
Bankruptcy, death, legal, collection-agency, or other relevant information;
•
Department Head recommendation; and
•
Finance review and recommendation.
The County shall use an Accounts Receivable Adjustment/Write-Off Request Form to
document and approve account adjustments and write-offs.
Supporting documentation shall be retained in accordance with the County's records
retention requirements.
11. Write-Off Approval
A write-off is an accounting action used to accurately report the County's accounts
receivable and does not, by itself, forgive or legally extinguish an obligation unless
specifically authorized by law.
Departments shall submit recommended write-offs to Finance using the County's
approved Accounts Receivable Adjustment/Write-Off Request Form and provide
documentation supporting the determination that the account is uncollectible.
The Chief Administrative Officer may approve documented write-offs of individual
accounts of $500 or less.
Page 163 of 181
Write-offs of individual accounts exceeding $500 require County Board approval.
The $500 approval threshold applies to the total balance of an individual account or
obligation being considered for write-off. Accounts shall not be divided, combined, or
otherwise adjusted for the purpose of avoiding the applicable approval requirement.
Finance shall provide the County Board with a quarterly report of all write-offs approved
administratively by the CAO. The report shall include, at a minimum, the applicable
department or fund, amount written off, and general reason for the write-off. Personally
identifiable, private, or protected information shall not be included in public reports except
as permitted or required by law.
Finance shall maintain documentation supporting all approved write-offs and record the
appropriate adjustment in the County's financial records.
Collection efforts may continue after an accounting write-off when legally permissible and
cost-effective. Amounts subsequently recovered shall be recorded in accordance with
County accounting procedures.
For HHS and other program-specific receivables, a write-off shall also comply with
applicable federal, state, grant, or program requirements. The administrative approval
threshold established by this policy does not override requirements to maintain, recover,
recoup, or otherwise continue collection of a debt.
12. Health and Human Services Receivables
HHS receivables may include program overpayments, client fees, social service charges,
estate claims, and other amounts established under state or federal programs.
HHS shall comply with applicable federal and state program requirements governing
billing, collection, Revenue Recapture, overpayments, estate recovery, fees, write-offs,
and retention of receivables.
Where applicable, eligible delinquent accounts may be submitted to the Minnesota
Department of Revenue through Revenue Recapture or its successor program.
Overdue account fees may be assessed in accordance with the County Board-approved
fee schedule, Minn. Stat. § 373.41, and applicable HHS program requirements. Any
program-specific restriction on the assessment of fees shall take precedence.
Program-specific requirements supersede this policy when required by federal or
Minnesota law.
Page 164 of 181
HHS may maintain written procedures addressing program-specific receivable and
collection requirements without requiring a separate County Board accounts receivable
policy.
13. Highway and Other Department Receivables
Highway/Road and Bridge, General Fund departments, and other County operations shall
follow this policy for amounts owed to the County.
Departments may establish additional procedures addressing the nature of their
receivables, including billing schedules, governmental reimbursements, damage claims,
services provided, contracts, permits, or other department-specific activity.
Department procedures shall be consistent with this policy and applicable law.
14. Financial Reporting and Year-End Review
Departments shall review outstanding receivables at year-end and provide Finance with
requested aging and collectability information within the timeframe established by
Finance.
Finance shall evaluate receivables for appropriate financial-statement reporting, including
allowances or write-offs when appropriate under generally accepted accounting
principles.
The existence of an allowance for potentially uncollectible accounts does not eliminate
the County's responsibility to continue appropriate collection efforts.
15. Internal Controls
The County shall maintain appropriate segregation of duties over establishing receivables,
receiving payments, making adjustments, approving write-offs, and reconciling accounts.
No individual should control all significant aspects of a receivable transaction.
Finance and departments shall periodically review receivable activity, adjustments, writeoffs, aging, and reconciliation status for unusual or inappropriate activity.
16. Procedures and Policy Review
The Chief Administrative Officer may establish administrative procedures, forms,
collection schedules, and other requirements necessary to implement this policy
consistent with the authority established by the County Board.
Departments may establish procedures appropriate to their operations and program
requirements provided they are consistent with this policy.
Page 165 of 181
This policy shall be reviewed periodically and updated as necessary to reflect changes in
Minnesota law, accounting standards, County operations, and recognized public-sector
financial management practices.
References
•
Minn. Stat. § 373.41 – County authority to impose a fee or interest charge on
payments more than 90 days overdue
•
Minn. Stat. § 256M.60, subd. 6 – Children and community services fee schedules,
as applicable
•
Minn. Stat. § 393.12 – Social services fees, as applicable
•
Minnesota Revenue Recapture Act, Minn. Stat. §§ 270A.01–270A.12, as applicable
•
Minnesota Office of the State Auditor – Internal Control and Accounts Receivable
Guidance
•
Minnesota Office of the State Auditor – Policy for Account Adjustments and WriteOffs
•
Government Finance Officers Association (GFOA) – Revenue Control and Collection
Best Practices
•
Generally Accepted Accounting Principles (GAAP) and applicable GASB standards
Page 166 of 181
Mower County Request for Board Action
Board meeting date: November 10, 2026
Requester:
Cameron Heard, IT Director
Action requested:
Motion to move Acceptable Use policy to Board agenda on 11/24/26
Background:
Mower County is proposing the adoption of an Information Technology Acceptable Use Policy
to establish consistent Countywide expectations for the responsible and secure use of County
technology, systems, and information.
The policy applies to employees, elected officials, contractors, and others who access County
technology resources. It establishes guidelines for appropriate use of computers, mobile
devices, email, internet access, software, and County information.
Key provisions include:
• Technology Use: Establishes expectations for appropriate business use of County
technology while allowing limited personal use.
• Information Security: Strengthens requirements for passwords, account access,
multifactor authentication, and protection of confidential information.
• Devices and Software: Establishes requirements for County-issued equipment, personal
devices, software approvals, and secure access to County systems.
• Data Protection: Addresses the handling, storage, and sharing of government data in
accordance with applicable laws and County policies.
• Cybersecurity: Requires security awareness training and timely reporting of suspected
security incidents.
• Accountability: Establishes expectations for compliance, monitoring, and enforcement of
technology security requirements.
The policy supports the County's ongoing efforts to strengthen cybersecurity, protect sensitive
information, and establish consistent technology practices across departments.
Other Information:
Page 167 of 181
INFORMATION TECHNOLOGY
Acceptable Use Policy
POLICY & PROCEDURE
POLICY NUMBER
CATEGORY
[000-00]
[Administrative / HR / Operational]
EFFECTIVE DATE
LAST REVISED
<EFFECTIVE DATE>
[Month DD, YYYY]
RESPONSIBLE DEPARTMENT
APPROVED BY
Information Technology
[Name, Title / Board action]
Implementation: This document is adopted as a governing principle on its effective date. Specific controls take
effect on the dates set out in the Policy Implementation & Compliance Dates schedule, and requests for exceptions
follow the Waiver Process Procedure.
01 PURPOSE
This policy explains how to use Mower County technology responsibly. "County technology" means
every computer, laptop, phone, tablet, network, email account, software application, cloud service, and
piece of data that Mower County owns, licenses, or manages. Our other IT policies call this "Information
Resources." The two terms mean the same thing.
These rules exist to keep County information accurate, available when it is needed, and out of the wrong
hands. Most of them come down to common sense: use County technology for County work, protect the
information you handle, and speak up when something looks wrong.
02 WHO THIS POLICY APPLIES TO
Everyone who uses County technology: employees, elected officials, contractors, consultants, temporary
staff, interns, volunteers, and anyone else, or any automated process, that uses a County system.
03 DEFINITIONS
Terms with a specific meaning in this policy are explained in Appendix A: Definitions. One term comes
up often enough to explain here. "Not public data" means any County data the general public is not
entitled to see. Under Minnesota law it falls into four classifications: Private, Confidential, Nonpublic,
Page 1 of 9
Page 168 of 181
MOWER COUNTY ACCEPTABLE USE POLICY
and Protected Nonpublic. The Information Classification and Management Policy explains each one. If
you are not sure how a record is classified, handle it as Private and ask your supervisor or IT.
04 POLICY
1. The Basics
• Follow all County policies whenever you use County technology or are working on County time. If
you are not sure whether something is allowed, ask IT or the IT Director before you do it.
• If you see something that looks like a security problem, tell your supervisor and IT right away. That
includes a suspicious email, a lost or stolen device, a possible data leak, someone breaking a policy,
or anything that simply seems off. The Incident Management Policy governs how reports are
handled, and Section 05 of this policy explains what to do.
• Never use County technology to harass, threaten, impersonate, or abuse anyone.
• Never use County technology to slow down or disrupt systems, block others from using them, take
more access or resources than you were given, get into systems you are not authorized to use, or
work around a security control.
• Do not download, install, or run hacking tools on County systems. These are programs that crack
passwords, capture network traffic, or scan systems for weaknesses. The only exception is when IT
has authorized the tool for an approved purpose.
• Use County technology for County business. You may not use it for personal financial gain. Limited
personal use is allowed within the limits in Section 18 below.
• Anything you create on County time or with County technology, such as documents, data, designs,
software, and other work products, belongs to Mower County unless a law or contract says
otherwise.
• If there is a security investigation, cooperate fully, including with federal, state, or local authorities.
• Respect copyright, trademarks, patents, and other intellectual property. Do not copy or share
material you do not have the right to use.
• Do not view, create, store, or send material that is offensive, indecent, or obscene.
2. Artificial Intelligence Tools
AI tools such as chatbots, image generators, and coding assistants have their own rules in the AI
Acceptable Use Policy. Read and follow that policy before using any AI tool for County work.
3. Accounts and Access
• You are given access only to what you need for your job.
• Use only the accounts, network connections, and systems IT has assigned to you. Do not try to get
into data or systems you are not authorized to use.
• When you need to reach the County's internal network from outside the office, use only the
County-approved VPN. The Remote Work Policy has more rules for working away from the office.
• Never share anything you use to prove who you are: passwords, PINs, multifactor authentication
codes, smart cards, certificates, access cards, or keys. This includes IT support staff. IT will never
need them.
• Return access cards and keys you no longer need. If a card, token, or key is lost or stolen, report it
to physical security right away. You may be charged for a replacement.
Page 2 of 9
Page 169 of 181
MOWER COUNTY ACCEPTABLE USE POLICY
• If IT believes your account may be at risk, IT may lock, suspend, or disable it immediately and
without notice, even before the cause is confirmed. Examples include a suspected break-in, a
password that may have been exposed, or unusual sign-in activity. Access is restored once the risk
is resolved, which may mean resetting your password or setting up multifactor authentication
again. See the Identity and Access Management Policy.
4. Passwords and Signing In
• Keep your passwords and other sign-in credentials private. If a group shares a login, only the
people authorized for that group may know it.
• Create and manage passwords according to the County's authentication rules, which cover how
long a password must be, how complex, how often it can be reused, and where it may be stored.
The Authentication Standard spells these out.
• Do not build passwords from things that identify you, such as your username, Social Security
number, nickname, family names, or birth date.
• Do not reuse a County password for a personal account. Where you can, use a different password
for every system.
• Never tell anyone your password. IT and County contractors will never ask for it. If you think
someone has learned your password, change it immediately and report it.
• The county’s password manager is the preferred method of credential storage.
• Return security tokens and smart cards when IT asks for them or when you leave the County.
5. Your Desk and Your Screen
• Lock your computer or log off whenever you step away from it. Close applications you are no
longer using.
• When you leave your workspace, and at the end of each day, put not public information in a locked
drawer or cabinet unless the room itself is secured.
• Keep file cabinets that hold Confidential information locked when you are not using them.
• Do not leave keys, key cards, or electronic keys that unlock Confidential information on an
unattended desk.
• Never write a password on a sticky note, on or near your computer, or anywhere else someone
could find it.
• Pick up printed Confidential material from printers, copiers, and fax machines right away.
6. Protecting County Information
• When you send Confidential information over the internet or any other public network, use only
County-approved encrypted methods.
• When you send Confidential information by mail or courier, follow the Information Classification
and Management Policy.
• Use only IT-approved applications to share, store, or move not public information. Personal cloud
storage, such as a personal Dropbox, Google Drive, or iCloud account, and other unapproved tools
are not allowed.
• Handle, share, store, and dispose of information according to its classification.
• Do not talk about Confidential information in public places, in open office areas, or over unsecured
channels.
Page 3 of 9
Page 170 of 181
MOWER COUNTY ACCEPTABLE USE POLICY
• Any electronic media that holds Confidential information, such as a USB drive or external disk, must
be encrypted. When you no longer need it, return it to IT for secure disposal.
7. Government Records and the Data Practices Act
Most of what you create and receive at work is government data under the Minnesota Government
Data Practices Act (Minn. Stat. ch. 13). That means it may have to be released on request, kept for a set
retention period, or preserved for a legal matter. You must:
• Treat emails, chat messages, documents, and other work files as potential government records. Do
not delete or alter them except as the approved retention schedule allows.
• Classify and handle government data as the Information Classification and Management Policy
directs.
• If someone outside the County asks for County data, send the request to the County's Responsible
Authority or their designee rather than answering it yourself.
• Do not keep County data in personal email or personal cloud accounts, where the County cannot
search for it, retain it, or produce it when required.
8. Email and Messaging
• Do not set up automatic forwarding of County email to any address outside the County's systems.
• Do not disguise who a message is from or misrepresent the County in any electronic
communication.
• You are responsible for everything done from the accounts assigned to you. Do not share an
account unless IT has approved it. Shared calendars are fine.
• Do not use personal email to send or receive County Confidential information.
• Limited personal use of County email is allowed, but personal messages must not solicit, support
political activity that County rules prohibit, harm the County's reputation, forward chain emails,
promote unethical conduct, break the law, disclose Confidential information, or violate another
County policy.
• Send Confidential information only through County-approved secure messaging.
• Be careful with links, attachments, and messages that ask you to reply or take action. If you are not
sure a message is legitimate, check with IT before you act on it.
• Keep not public details, such as job titles, internal phone numbers, locations, and schedules, out of
out-of-office replies and other automatic responses.
9. Computers, Devices, and Software
• Hardware must be approved by the IT Director before it is connected to a County network.
• Software must be approved by both the IT Director and the Administrative Services Coordinator,
under the Technology Approval Authority MOU and the System Development and Procurement
Policy, and installed by IT. Do not install software yourself.
• When you take County equipment off site, keep it physically secure at all times.
• Before you travel with County equipment to a high-risk location, as defined by the FBI or the U.S.
Office of Foreign Assets Control, get IT's approval.
• Do not let family members or anyone else who does not work for the County use County
technology.
Page 4 of 9
Page 171 of 181
MOWER COUNTY ACCEPTABLE USE POLICY
• You are issued one County computer, for example a laptop or a desktop workstation. You may not
be assigned, obtain, or use a second one unless the County Administrator approves it in writing.
• IT's testing, evaluation, lab, loaner, and imaging devices do not count toward this one-device-peruser limit.
• If you have more than one County device without the required approval, or if a device is found out
of compliance with any County IT policy, IT may remotely disable, lock, or disconnect it without
prior notice. Access is restored once the issue is resolved.
10. Using the Internet
• Do not send not public information over the internet unless it is encrypted or the IT Director has
approved another method, and you have verified who is receiving it.
• Use the internet on County technology for work. The following are not allowed: games, streaming
video or audio that is not for work, personal social media, pornographic or sexually oriented
material, attempts to get into any system without authorization, and anything else that violates
another County policy.
• These rules apply wherever you are. Using a County device from home or on the road does not
change them.
11. Phones, Tablets, and Personal Devices
The County takes a strict position on personal devices, sometimes called "bring your own device" or
BYOD. A personal device may never connect to the County's internal network, and may never store
County Private, Confidential, or Protected Nonpublic data. You may work with County Nonpublic data on
a personal device only inside the County's protected environment, meaning the managed apps or
"secure enclave" that IT sets up, and you may not copy, save, or move that data anywhere outside it.
The Mobile Device Acknowledgement, which every mobile device user must sign, has the full details on
required settings, remote wipe, lost or stolen devices, and what happens when you leave the County.
• Personal mobile devices may not connect to the County's internal network.
• Any mobile device that receives County email must use IT-approved multifactor authentication
with a County-approved factor. The Authentication Standard lists the approved factors.
• County Confidential information may be stored only on devices that are encrypted as the
Encryption Management Policy and Encryption Standard require.
• Do not store County Private, Confidential, or Protected Nonpublic data on any personal mobile
device. Work with County Nonpublic data on a personal device only inside the County's protected
environment.
• If a mobile device you use for County work is lost or stolen, report it right away under the Incident
Management Policy.
• Keep the operating system and apps on your device up to date. Use mobile devices ethically and
lawfully.
• Do not use a "jailbroken" or "rooted" device for County work. These are devices that have been
altered to remove the manufacturer's security restrictions.
• IT may remotely erase a County-owned device, or any device that holds County not public
information, without prior notice.
• If a mobile device becomes part of a formal investigation, it may be taken from you.
• Any device connected to County networks may be monitored.
Page 5 of 9
Page 172 of 181
MOWER COUNTY ACCEPTABLE USE POLICY
• Do not text or email while driving when you are on County time or using County technology.
Hands-free voice calls only.
12. Buildings and Secure Areas
• Cameras and other recording devices are not allowed in secure areas.
• Wear your photo ID where it can be seen whenever you are in a County building.
• Use your badge to enter access-controlled areas. Do not hold the door for others ("tailgating" or
"piggybacking"), and do not prop doors open.
• Stay with visitors the entire time they are in card-controlled areas.
• No food or drink in data centers. Be careful with food and drink around workstations and other
equipment.
13. Privacy and Monitoring
• Nothing on County technology is private, unless legally protected. Under the direction of Executive
Management or Human Resources, IT may access it at any time without telling you.
• The County may log, review, and use any information stored on or passing through its systems.
• Staff with elevated access, such as system administrators, may use that access only for the tasks
assigned to them.
14. USB Drives and Other Removable Media
• Use only County-issued, encrypted removable media for County information. Removable media
includes USB drives, external hard drives, memory cards, and similar devices.
• Do not use personal removable media.
• Never plug in removable media from an unknown source, including a drive you find or are handed
by a stranger.
• Store County-issued removable media securely when you are not using it.
• Report lost or stolen removable media right away.
• Return media you no longer need to IT for secure disposal.
15. Security Training
• Complete the County's security awareness training before you are given access to County
technology, or within 30 days of getting access.
• Before you receive access, sign an acknowledgement that you have received the County's
information security policies and will follow them.
• Complete the security awareness training every year.
• If you miss a training deadline, IT will suspend your access until you finish the training.
16. Social Media
This section covers the County's official social media accounts and the use of County technology to
access social media. What you say on your own accounts, on your own time, is governed by applicable
law and Human Resources policies, not by this policy.
• Do not create a social media account that looks like an official County account without approval
from the County's Communications Department, following the Social Media Management
Procedure.
Page 6 of 9
Page 173 of 181
MOWER COUNTY ACCEPTABLE USE POLICY
• If you are approved to run an official County account, follow the Social Media Management
Procedure.
• Do not post Confidential information, internal communications that are not public, or financial or
operational information that is not public.
• Do not publish personal information about residents, clients, or staff.
• Do not misrepresent your role at the County on any platform.
17. Voicemail
• Keep not public details out of your voicemail greeting.
• Do not listen to another person's voicemail unless you are authorized to.
• Do not leave Confidential information in a voicemail message.
18. Personal Use
Limited personal use of County technology is allowed, within these limits:
• Only authorized County personnel may use County technology for personal purposes. Family
members and friends may not.
• Personal use must not cost the County anything directly.
• Personal use must not get in the way of your work or anyone else's.
• Do not send or receive files that could expose the County to legal action or embarrass the County
or the residents it serves.
• Keep personal email, voicemail, files, and documents on County systems to a minimum.
• Everything on County technology belongs to the County, may be subject to the Minnesota
Government Data Practices Act and public records requests, and may be accessed as this policy
describes.
05 REPORTING A PROBLEM
If you suspect that County technology, devices, data, or information has been accessed without
authorization, lost, stolen, compromised, or misused, report it immediately to the IT Department and to
your supervisor, as the Incident Management Policy requires. Waiting to report, or not reporting at all,
may result in disciplinary action. When in doubt, report it.
06 EXCEPTIONS
If a rule in this policy cannot work for your situation, you may ask for a waiver through the Waiver
Process Procedure. The IT Director reviews waiver requests and grants them only in limited cases where
there is a real operational or legal need. A waiver granted to one person does not apply to anyone else.
07 ENFORCEMENT
Employees who violate this policy may face disciplinary action under the County's personnel policies, up
to and including termination of employment, and may also face civil or criminal penalties under the law.
Contractors, consultants, and vendors who violate this policy may lose their access, have their contracts
terminated, and may also face civil or criminal penalties.
Page 7 of 9
Page 174 of 181
MOWER COUNTY ACCEPTABLE USE POLICY
08 RELATED DOCUMENTS
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
AI Acceptable Use Policy
Asset Management Policy
Authentication Standard
Encryption Management Policy and Encryption Standard
Identity and Access Management Policy
Incident Management Policy
Information Classification and Management Policy
Information Security Policy
Personnel Security and Awareness Policy
Physical Security Policy
Remote Work Policy
System Development and Procurement Policy
Mobile Device Acknowledgement
Social Media Management Procedure
Waiver Process Procedure
09 REFERENCES
•
•
•
•
•
•
NIST Cybersecurity Framework: PR.AC, PR.AT, PR.DS, PR.IP, PR.PT, DE.CM, RS.CO
Minnesota Government Data Practices Act, Minn. Stat. ch. 13
Minnesota General Records Retention Schedule for Counties
HIPAA Security Rule, 45 C.F.R. Part 164, Subpart C (where in scope)
FBI CJIS Security Policy, current version (where in scope)
PCI DSS v4.0.1 (where in scope)
10 REVISION HISTORY
VERSION
DATE
DESCRIPTION OF CHANGE
AUTHOR
1.0
<EFFECTIVE DATE>
Initial adoption
[Name]
[1.1]
[Month DD, YYYY]
[Summary of revision]
[Name]
Page 8 of 9
Page 175 of 181
MOWER COUNTY ACCEPTABLE USE POLICY
11 APPROVAL & SIGNATURES
This policy is approved and adopted as of the effective date shown above.
[Name]
[Date]
[Name]
[Date]
[Title / Department Head]
[Board Chair / County Administrator]
Date Signed
Date Signed
Page 9 of 9
Page 176 of 181
INFORMATION TECHNOLOGY
AI Acceptable Use Policy
POLICY & PROCEDURE
POLICY NUMBER
CATEGORY
[000-00]
[Administrative / HR / Operational]
EFFECTIVE DATE
LAST REVISED
<EFFECTIVE DATE>
[Month DD, YYYY]
RESPONSIBLE DEPARTMENT
APPROVED BY
Information Technology
[Name, Title / Board action]
Implementation: This document is adopted as a governing principle on its effective date. Specific controls take
effect on the dates set out in the Policy Implementation & Compliance Dates schedule, and requests for exceptions
follow the Waiver Process Procedure.
01 PURPOSE
This policy explains how artificial intelligence (AI) tools may be used at Mower County. It focuses on
generative AI: tools that write text, answer questions, create images, audio, or video, or write computer
code when you give them instructions. The goal is to let staff benefit from these tools while protecting
County data and the people the County serves.
02 WHAT THIS POLICY COVERS
This policy covers any generative AI tool used for County business or with County data, including
chatbots and large language models, AI writing and coding assistants, and AI tools that create images,
audio, or video. It also applies, in general terms, to machine learning, predictive analytics, and AI
features built into software the County already uses.
03 WHO THIS POLICY APPLIES TO
All County employees, elected officials, contractors, consultants, vendors, and anyone else who uses AI
in connection with County business or County technology.
04 DEFINITIONS
Page 1 of 5
Page 177 of 181
MOWER COUNTY AI ACCEPTABLE USE POLICY
Terms with a specific meaning in this policy are explained in Appendix A: Definitions. Terms that are not
listed there have the meaning given in the Information Classification and Management Policy.
05 POLICY
1. Get Approval First
• No AI tool may be used for County business or with County data until IT and department head have
approved it in writing. This includes AI services, plug-ins, browser extensions, and AI features
connected to other software. If a tool is not on the approved list, do not use it.
• To request approval, describe the tool, what you want to use it for, what data it would handle, how
the vendor handles data and whether it trains on that data, and the contract or data processing
terms.
• IT reviews AI tools and their vendors under the Vendor Management Policy, and a data protection
impact analysis must be completed before a tool is approved.
• Approval covers a specific tool, set up a specific way, for a specific purpose. If you want to use the
tool for something new, in another department, or with different data, you need a new approval.
• IT keeps the list of approved AI tools and what each one is approved for.
2. What Data You May Use with AI
• Do not enter not public County data into a public or consumer AI tool unless the tool's terms make
a binding, enforceable promise that what you enter and what it produces will not be used to train
the AI or kept after your session ends. Not public data means Private, Confidential, Nonpublic, or
Protected Nonpublic data under the Minnesota Government Data Practices Act (Minn. Stat. ch. 13).
• Public County data may be used with public AI tools, as long as you follow this policy and the
Information Classification and Management Policy.
• Protected health information (covered by HIPAA), criminal justice information (covered by CJIS),
and other data with its own regulations may be processed only by AI tools approved for that kind
of data, with the required safeguards in place.
• Never paste, upload, or send County data to a free, personal, or consumer-level AI account, even if
the County has approved a paid version of the same tool.
• County data may not be used to train, fine-tune, or improve any AI model without written approval
from IT and, where applicable, the County Attorney.
3. Uses That Are Not Allowed
The following uses are prohibited unless the County Attorney and the affected department head
specifically authorize them in writing:
• Letting AI make decisions about residents. AI may not be the only or final decision maker on
eligibility, services, licensing, permits, employment, or enforcement. A qualified person makes the
decision; AI can help.
• Surveillance and biometric identification: facial recognition, identifying people by their physical
characteristics, or video analytics that identify or track individuals.
• Predictive policing and risk scoring: using AI to predict criminal activity or to profile residents for
law enforcement or human services decisions.
Page 2 of 5
Page 178 of 181
MOWER COUNTY AI ACCEPTABLE USE POLICY
• Deceptive or impersonating content: deepfakes, impersonating officials or residents, attributing
statements to people who did not make them, or misleading public communications about the
County.
• Any AI use that would break federal or state law, violate civil rights protections, the Data Practices
Act, HIPAA, or CJIS, or violate another County policy.
4. A Person Is Always Responsible
• Before any AI output is relied on, shared, or acted on in County work, whether in a document, an
email, a decision, or a record, a qualified person must review and approve it.
• Whoever reviews the output is responsible for its accuracy, legality, and appropriateness, no
matter how it was produced. "The AI wrote it" is not an excuse.
• Check AI-generated facts, citations, legal references, calculations, and code before you use them.
AI tools can produce confident, convincing answers that are wrong.
• If a decision materially affects a resident, the person reviewing it must be qualified to make that
decision without the AI.
5. Say When You Used AI
• Whenever AI has made a meaningful contribution to a County work product, communication,
record, or decision, disclose that AI was used. This includes drafting, analysis, summarizing,
translation, creating images or audio, and writing code.
• For internal records, note which AI tool you used and what it contributed in the document, email,
ticket, or workflow record. The County will publish standard wording you can use.
• Anything that goes to the public, such as press releases, board materials, public notices, social
media posts, website content, and messages to residents, must be reviewed and approved by a
person who is authorized to release public communications, and significant AI authorship must be
disclosed. The only exceptions are when disclosure would compromise an investigation or another
lawful exception applies.
• You do not need to disclose routine AI features built into approved everyday tools, such as spell
check, grammar suggestions, autocomplete, and meeting transcription, as long as the tool itself has
been approved.
6. Keeping AI Use Secure
• Use AI tools only over secure connections, on County-managed systems, with accounts that are
subject to the County's identity and access controls.
• Do not use a personal AI account for County business. Use only the enterprise accounts the County
provides under a County data processing agreement.
• Turn on multifactor authentication for every AI account that supports it.
• Your AI prompts, chat histories, and outputs are County records. They follow the Information
Classification and Management Policy and the applicable retention schedules. Delete or anonymize
them when they are no longer needed.
7. Following the Law
• AI use must comply with the Minnesota Government Data Practices Act (Minn. Stat. ch. 13), HIPAA,
the CJIS Security Policy, FERPA where it applies, and any other regulation that governs the data
involved.
Page 3 of 5
Page 179 of 181
MOWER COUNTY AI ACCEPTABLE USE POLICY
• AI use must never cause government data to be disclosed without authorization, break a data
processing agreement, or interfere with the County's public records obligations.
• Before using AI on Data Practices Act data that is not clearly public, check with the County's
Responsible Authority.
8. Copyright and Ownership
• AI tools can reproduce copyrighted material that belongs to someone else. Do not use AI to create
content that infringes anyone's intellectual property rights.
• Follow the AI tool's terms of service, including any limits on commercial use, redistribution, or
using the tool to train a competing model.
• County data, including documents written by County staff, may not be used to train outside AI
models without written approval (see Section 2).
9. Oversight, Training, and Review
• IT leads the County's AI policy, tool review, and approvals, with input from Human Resources, the
County Attorney, County Administration, and affected department heads.
• This policy is reviewed at least once a year and updated as AI risks, regulations, and technology
change.
• Complete the County's AI awareness training before you use AI for County business, and complete
any refresher training you are assigned.
• IT audits AI use at least once a year, covering access controls, data handling, the approved tool
inventory, and compliance with this policy.
10. AI Problems to Report
Problems involving AI are security incidents and must be reported under the Incident Management
Policy. Examples include:
• An AI tool produced false or inaccurate information that harmed, or could have harmed, a resident,
a decision, or the County's reputation.
• County data was accidentally exposed through an AI prompt, plug-in, or browser extension.
• An approved tool handled data outside what it was approved for, for example by training on
County data despite the contract.
• An AI tool produced biased or discriminatory output that affected a resident or employee.
• Someone used an unapproved AI tool with County data.
06 REPORTING A PROBLEM
If you suspect that County technology, devices, data, or information has been accessed without
authorization, lost, stolen, compromised, or misused, report it immediately to the IT Department and to
your supervisor, as the Incident Management Policy requires. Waiting to report, or not reporting at all,
may result in disciplinary action. When in doubt, report it.
07 EXCEPTIONS
If a rule in this policy cannot work for your situation, you may ask for a waiver through the Waiver
Process Procedure. The IT Director reviews waiver requests and grants them only in limited cases where
there is a real operational or legal need. A waiver granted to one person does not apply to anyone else.
Page 4 of 5
Page 180 of 181
MOWER COUNTY AI ACCEPTABLE USE POLICY
08 ENFORCEMENT
Employees who violate this policy may face disciplinary action under the County's personnel policies, up
to and including termination of employment, and may also face civil or criminal penalties under the law.
Contractors, consultants, and vendors who violate this policy may lose their access, have their contracts
terminated, and may also face civil or criminal penalties.
09 RELATED DOCUMENTS
•
•
•
•
•
•
•
Acceptable Use Policy
Information Classification and Management Policy
Information Security Policy
Incident Management Policy
Vendor Management Policy
Identity and Access Management Policy
Personnel Security and Awareness Policy
10 REFERENCES
•
•
•
•
•
•
NIST AI Risk Management Framework (AI RMF 1.0)
NIST Cybersecurity Framework: ID.GV, ID.RA, PR.DS, RS.MI
Minnesota Government Data Practices Act, Minn. Stat. ch. 13
HIPAA Security Rule, 45 C.F.R. Part 164, Subpart C (where in scope)
FBI CJIS Security Policy (where in scope)
FERPA, 20 U.S.C. § 1232g (where applicable)
11 REVISION HISTORY
VERSION
DATE
DESCRIPTION OF CHANGE
AUTHOR
1.0
<EFFECTIVE DATE>
Initial adoption
[Name]
[1.1]
[Month DD, YYYY]
[Summary of revision]
[Name]
12 APPROVAL & SIGNATURES
This policy is approved and adopted as of the effective date shown above.
[Name]
[Date]
[Name]
[Date]
[Title / Department Head]
[Board Chair / County Administrator]
Date Signed
Date Signed
Page 5 of 5
Page 181 of 181
The government’s own published record — read it yourself, then decide what to do about it.
Showing up is how towns win. Put it on the calendar before it slips.
Public comment is where cancellations start. Three minutes, plain words, your own story.
Provenance
Where this record came from. Every source is listed, permanently.
- Agenda Watch · Nov 7, 2026
- DeFlock research desk · Nov 7, 2026
Permanent ID DKT-2026-002529 — this record is never deleted.
Record history
Every change to this record, logged as it happened.
- Nov 7, 2026 Filed on the Docket
- Nov 7, 2026 Full document archived — public record
- Nov 7, 2026 Corroborated by another source DeFlock research desk
← The full Docket · every meeting, vote, and action on the permanent record · also in the National Record Index.