Glyndon City Hall
36 3rd Street SE
PO Box 223
Glyndon, MN  56547

Budget & Finance-Operating a city the size of Glyndon, Minnesota, is a big business that demands substantial resources to provide services for our citizens.  Our City Council maintains its commitment to maintaining the highest possible level of service with minimal need to increase the real estate tax.  

Taxes & City Budget- Glyndon’s City Council has final authority for adopting the City’s annual budget-reflecting Glyndon’s priorities for the programs and service the City provides and establishing the property tax levy.

Sources of City Revenue-Real Estate taxes are the chief source of revenue for the City.  In addition, the City of Glyndon receives funds from the State of Minnesota in the form of local government aid.  Additional revenues are generated by other means, including utility transfers, licenses, permits and service fees, interest earnings and court fines.

Fund Categories

Governmental Funds – are those funds through which most governmental functions are typically financed. The City’s expendable financial resources and the related current liabilities, except those accounted for in the proprietary funds, are accounted for through governmental funds. The governmental fund measurement focus is based upon determination of financial position and changes in financial position rather than upon net income determination. The Statement of Revenues, Expenditures and Changes in Fund Balances is the primary governmental fund operating statement.

Proprietary Funds – used to account for a government’s activities, which are similar to the private sector. All assets and liabilities associated with the operation of proprietary funds are included on the balance sheet. The measurement focus is upon determination of net income, financial position and cash flows.

Fiduciary Funds - are used to account for assets held by governmental units in a trustee’s capacity or as an agent for individuals, private organizations, other governmental units and/or other funds.

Fund Types

GENERAL FUND is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. The functions reported in the General Fund are Administration, Police, Fire, Engineering, Street Maintenance, Community Services and Building Codes etc.

SPECIAL REVENUE FUNDS are used to account for the proceeds of specific revenue sources (other than special assessments, expendable trust, or major capital projects) that are legally restricted to expenditures for specified purposes such as Parks, Community Development Block Grants, Rental Registration and Economic Development.

DEBT SERVICE FUNDS are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs.  Municipal Improvement – To account for the accumulation of resources for payment of municipal improvement bond principal and interest. Transfers are made annually from the Capital Improvement Fund to provide sufficient money to meet these requirements. Tax Increment – To account for the accumulation of resources for payment of tax increment general obligation bond and pay-go note principal and interest. Tax increments are received by the City to meet these requirements. G.O. Bond – To account for the accumulation of resources for payment of general obligation bond principal and interest. Provisions are made annually within the City’s general property tax levy to provide sufficient money to meet these requirements. Special Assessment – To account for the accumulation of resources for payment of general obligation improvement bond principal and interest. Special assessment collections from benefiting properties are received by the City to meet these requirements.

CAPITAL PROJECTS FUNDS are used to account for financial resources to be used for the acquisition or construction of capital assets (other than those financed by Proprietary Funds and Trust Funds). Capital Improvement – To account for capital outlay related to City buildings, improvements, and equipment. Permanent Improvement – Account for the construction of public improvements capital outlay related to City buildings, improvements funded by municipal state aid and other city funds. Special Assessment – To account for construction of public improvements or services deemed to benefit the properties against which special assessments are levied.

ENTERPRISE FUNDS used to account for operations (a) that are financed and operated in a manner similar to private business enterprises – where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Wastewater Treatment, Water, Storm Water, Sanitation, Pest Control (Animal Control, Mosquito Control & Right-of-Way Maintenance), and Forestry.

Legal Compliance  The annual budget of the City of Glyndon is prepared in accordance with Minnesota Statutes mandate a “Truth in Taxation” program for local governments. This process requires local governments to give notice to each property owner regarding their intention on budgets and levies. The City is required to schedule a meeting at which the budget and levy will be discussed and receive public input prior to the adoption of its budget and tax levy.

The City of Glyndon employs a target-based budgeting strategy. The budgeting process is initiated early in the year by the City Council’s assessment of the previous year’s accomplishments, and a review of desired goals and objectives, for the upcoming budget.

The Office of the City Clerk is responsible for the development of the annual budget. The city adopts a balanced budget so that the appropriated expenditures do not exceed the estimated revenues and reserves available from prior years. As the budget calendar below details, the budget process begins in early July with the distribution of budget request forms to all departments. All departments are responsible for compiling budget figures, which are then reviewed and adjusted by the City Clerk during a series of interdepartmental meetings. The budget is reviewed by the City Council beginning in August with final adoption prior to the end of December.

Amending the Budget: Department Directors can make amendments from one expenditure line item to another line item within their department budgets by submitting a completed budget adjustment form to the City Clerk for approval. All shifts from one department budget to another, from one fund to another, reallocating of funds for the purpose of capital outlay or wages & benefits, and all non budgeted expenditures must have approval of the City Council by resolution.


General Application Form Click Here: Application for employment


Holidays – City Hall will be CLOSED:

  • New Years Day; January 1
  • Martin Luther King’s Birthday; the third Monday in January
  • President’s Day; the third Monday in February
  • Memorial Day; the last Monday in May
  • Independence Day; July 4th
  • Labor Day; the first Monday in September
  • Veteran’s Day; November 11th
  • Thanksgiving Day; the fourth Thursday in November
  • Day after Thanksgiving
  • Christmas Day; December 25th.

City Staff Directory

City Clerk/Treasurer
Wendy Affield
Administrative Assistant
Heather Johnson
Public Works Supervisor
 Scott Lofgren
Police Chief
 Mike Cline
Fire Chief
Bob Cuchna