By Aberdeen Insider - March 19, 2026 in CITY OF FREDERICK
NOTICE OF MARCH 4, 2026 MINUTES
Frederick’s town board meeting was held Wednesday, March 4, 2026 in the Frederick Community Center beginning at 7:00 PM. Attending the meeting were Chairman Scott Campbell, Board members Troy Millard and Marty Morlock, Finance Officer Jennifer Morlock and Assistant Finance Officer Mariah Heine, and Utility Manager David Losure. Also attending the meeting was Kevin Barton.
Chairman Campbell opened the meeting and led in the Pledge of Allegiance.
The minutes of the February meeting were read and approved with a motion by Millard/Morlock; motion carried.
Marty Morlock, Kevin Barton, and David Losure left the meeting.
The financial statements were reviewed and accepted with a motion by Millard/Campbell; motion carried. The March accounts payable were approved with a motion by Millard/Campbell; motion carried.
ACCOUNTS PAYABLE
MDU electric BP/Wtr/Mun Bldg/SP/Sts/Swr/EBL $1,431.17; Badger Meter fees Swr $137.77; Brown County Sheriff’s Office deputy svcs Gen’l $1,041.67; Century Bus Products copies Gen’l $25; David Losure utility wage Wtr/Swr/Sts $419.93; Dependable Sanitation Grbg $1,654; DRN Readitech service FO $29.40; EFPTS taxes Gen’l/FO/CC/EBL/Sts/Wtr/Swr/Cmty $1,071.32; Farmer’s Union Oil propane Gen’l/EBL $871.80; Frederick Area Ambulance 2025 assessment Fire/Amb $500; FDC Gen’l $1,200; J. Morlock wage FO $1,558.47; JVT Gen’l/Wtr/EBL/FO $289.47; M. Cox wage EBL $572.66; M. Heine wage FO $1,311.07; M. Morlock brd member Gen’l $46.17; McQuillen Creative minutes Gen’l $56.16; R. Bakeberg supervisor wage Wtr $240.11; Richardson, Wyly, Wise, Sauck & Hieb, LLP attorney Attny $1,142.88; S. Campbell wage Gen’l $69.26; SD Dept of Health labs Wtr $20; SD Dept of Rev sales tax Gen’l $64.64; T. Millard wage Gen’l $46.17; VISA supplies Gen’l $78; USDA-RD loan Wtr $475; USDA-RD loan Swr $3,763; WEB Water Wtr $4,467.15
OLD BUSINESS
The board discussed adding water and sewer service to the west side of Maple River. Board Vacancy open for 3-year term; petitions will be due March 24, 2026.
NEW BUSINESS
Motion to accept the 2025 annual report made by Campbell/Millard; motion carried. Equalization week is March 16-20, 2026 and meetings will be held in the Community Center beginning on Monday, March 16th at 7 PM. Motion to act as a passthrough agent for the Frederick Athletic Association and Alpha Circle for grants through North Brown Community Foundation and Wayside Cemetery Foundation, respectively made by Millard/Campbell; motion carried.
The next regular meeting will be Monday, April 6th at 7PM.
Motion to adjourn made by Millard/Campbell at 7:29PM; motion carried.
M. Heine
Assistant Finance Officer.
| Exhibit 1 | ||||||||||
|
MUNICIPALITY OF FREDERICK |
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|
STATEMENT OF FUND CASH BALANCES |
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|
ALL FUNDS |
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|
December 31, 2025 |
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|
Other |
Enterprise Funds |
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|
General |
Wastewater |
Governmental |
Water |
Sewer |
Sales Tax |
Water Deposit |
||||
|
Fund |
Fund |
Fund |
Funds |
Fund |
Fund |
Fund |
Fund |
Fund |
Total |
|
| Cash Assets: | ||||||||||
| Cash in Checking Accounts | 197,771.44 | 0.00 | (29,744.33) | 12,493.85 | 196.31 | 5,655.00 | 186,372.27 | |||
| Change and Petty Cash | 0.00 | |||||||||
| Passbook Savings | 17,886.48 | 42,180.44 | 60,066.92 | |||||||
| Savings Certificates | 7,486.29 | 7,486.29 | ||||||||
| 0.00 | ||||||||||
| 0.00 | ||||||||||
| 0.00 | ||||||||||
| 0.00 | ||||||||||
| 101 FUND CASH BALANCES | 223,144.21 | 0.00 | 0.00 | 0.00 | (29,744.33) | 54,674.29 | 196.31 | 5,655.00 | 0.00 | 253,925.48 |
| Municipal funds are deposited or invested with the following depositories: | ||||||||||
| First National Bank of Frederick | 253,925.48 | |||||||||
| 253,925.48 | ||||||||||
| Exhibit 2 | ||||||||||
|
MUNICIPALITY OF FREDERICK |
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|
STATEMENT OF RECEIPTS, DISBURSEMENTS AND CHANGES IN FUND CASH BALANCES |
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|
ALL FUNDS |
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|
For the Year Ended December 31, 2025 |
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|
Other |
Enterprise Funds |
|||||||||
|
General |
Wastewater |
Governmental |
Water |
Sewer |
Sales Tax |
Water Deposit |
||||
|
Fund |
Fund |
Fund |
Funds |
Fund |
Fund |
Fund |
Fund |
Fund |
Total |
|
| Receipts (Source): | ||||||||||
| 311 Property Taxes | 149,058.44 | 149,058.44 | ||||||||
| 313 Sales Tax | 47,167.03 | 47,167.03 | ||||||||
| 311-319 Other Taxes | 2,674.33 | 2,674.33 | ||||||||
| 320 Licenses and Permits | 359.75 | 359.75 | ||||||||
| 331 Federal Grants | 0.00 | |||||||||
| 335.1 Bank Franchise Tax | 1,814.00 | 1,814.00 | ||||||||
| 335.2 Prorate License Fees | 867.25 | 867.25 | ||||||||
| 335.3 Liquor Tax Reversion | 1,435.89 | 1,435.89 | ||||||||
| 335.4 Motor Vehicle Licenses (5%) | 5,611.81 | 5,611.81 | ||||||||
| 335.6 Fire Insurance Premium Reversion | 0.00 | |||||||||
| 335.8 Local Government Highway and Bridge Fund | 0.00 | |||||||||
| 338.1 County Road Tax (25%) | 419.83 | 419.83 | ||||||||
| 338.2 County Highway and Bridge Reserve Tax (25%) | 16,327.49 | 16,327.49 | ||||||||
| 338.3 County Wheel Tax | 255.77 | 255.77 | ||||||||
| 331-339 Other Intergovernmental Revenue | 0.00 | |||||||||
| 341-349 Charges for Goods and Services | 27,894.15 | 27,894.15 | ||||||||
| 351-359 Fines and Forfeits | 0.00 | |||||||||
| 361 Investment Earnings | 1,203.61 | 1,203.61 | ||||||||
| 362 Rentals | 0.00 | |||||||||
| 363-369 Other Revenues | 10,130.62 | 10,130.62 | ||||||||
| ENTERPRISE FUNDS | ||||||||||
| 330 Operating Grants | 0.00 | |||||||||
| 371 Surcharge as Security of Debt | 0.00 | |||||||||
| 372-389 Enterprise Operating Revenue (380) | 68,507.88 | 70,425.17 | 871.07 | 150.00 | 139,954.12 | |||||
| 380.05 Lottery Revenues | 0.00 | |||||||||
| Total Receipts | 265,219.97 | 0.00 | 0.00 | 0.00 | 68,507.88 | 70,425.17 | 871.07 | 150.00 | 0.00 | 405,174.09 |
| Disbursements (Function): | ||||||||||
| 411-419 General Government | 90,478.12 | 90,478.12 | ||||||||
| 421 Police | 0.00 | |||||||||
| 422 Fire | 15,884.14 | 15,884.14 | ||||||||
| 423-429 Other Public Safety | 0.00 | |||||||||
| 431 Highways and Streets | 19,792.72 | 19,792.72 | ||||||||
| 432 Sanitation | 24,615.85 | 24,615.85 | ||||||||
| 437 Cemeteries | 5,761.46 | 5,761.46 | ||||||||
| 433-439 Other Public Works | 0.00 | |||||||||
| 441-449 Health and Welfare | 0.00 | |||||||||
| 451-459 Culture-Recreation | 22,792.70 | 22,792.70 | ||||||||
| 461-469 Conservation and Development | 18,700.00 | 18,700.00 | ||||||||
| 470 Debt Service | 0.00 | |||||||||
| 480 Intergovernmental Expenditures | 0.00 | |||||||||
| 490-493 Miscellaneous | 0.00 | |||||||||
| ENTERPRISE FUNDS | ||||||||||
| 410 Personal Services | 5,491.96 | 2,143.96 | 7,635.92 | |||||||
| 420 Other Expenses | 115,450.17 | 49,593.56 | 883.31 | 165,927.04 | ||||||
| 426 Supplies and Materials | 1,298.77 | 403.97 | 1,702.74 | |||||||
| Total Disbursements | 198,024.99 | 0.00 | 0.00 | 0.00 | 122,240.90 | 52,141.49 | 883.31 | 0.00 | 0.00 | 373,290.69 |
| 391.01 Transfers In | 1,764.68 | 480,000.00 | 481,764.68 | |||||||
| 511 Transfers Out | 390,000.00 | 1,764.68 | 90,000.00 | 481,764.68 | ||||||
| 391.03 Sale of Municipal Property | 0.00 | |||||||||
| 391.04 Compensation for Loss or Damage to Capital Assets | 0.00 | |||||||||
| 391.2 Money Received From Borrowing | 0.00 | |||||||||
| 391.07 Capital Contributions (Grants) | 0.00 | |||||||||
| 430 Capital Assets | 0.00 | |||||||||
| 441 Debt Service-Principal | 0.00 | |||||||||
| 442 Debt Service-Interest | 0.00 | |||||||||
| Subtotal of Receipts, Disbursements and Transfers | (321,040.34) | (1,764.68) | 0.00 | 0.00 | 426,266.98 | (71,716.32) | (12.24) | 150.00 | 0.00 | 31,883.40 |
| Fund Cash Balance-beginning, as previously reported | 544,184.55 | 1,764.68 | (456,011.31) | 126,390.61 | 208.55 | 5,505.00 | 222,042.08 | |||
| Restatement due to: | ||||||||||
| ___________________________________ | 0.00 | |||||||||
| ___________________________________ | 0.00 | |||||||||
| ___________________________________ | 0.00 | |||||||||
| Fund Cash Balance- beginning, as restated | 544,184.55 | 1,764.68 | 0.00 | 0.00 | (456,011.31) | 126,390.61 | 208.55 | 5,505.00 | 0.00 | 222,042.08 |
| FUND CASH BALANCE, | ||||||||||
| December 31, 2025 | 223,144.21 | 0.00 | 0.00 | 0.00 | (29,744.33) | 54,674.29 | 196.31 | 5,655.00 | 0.00 | 253,925.48 |
| Do amounts equal Exhibit 1 Fund Cash Balance? |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
|
Exhibit 3 |
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|
MUNICIPALITY OF FREDERICK |
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|
STATEMENT OF CHANGES IN LONG-TERM DEBT |
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|
For the Year Ended December 31, 2025 |
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|
General Long-Term Debt |
Enterprise |
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|
General |
Special |
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|
Obligation |
Assessment |
Revenue |
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|
Bonds |
Bonds |
Other |
Bonds |
Total |
|
| Debt Payable, | |||||
| January 1, 2025 | 1,394,906.22 | 1,394,906.22 | |||
| Add New Issues: | |||||
| 0.00 | |||||
| 0.00 | |||||
| 0.00 | |||||
| Less Debt Retired | 31,245.57 | 31,245.57 | |||
| DEBT PAYABLE, | |||||
| December 31, 2025 | 0.00 | 0.00 | 0.00 | 1,363,660.65 | 1,363,660.65 |
|
(23101) |
(23103) |
(23700) |
(23102) |
||
| Note: Amounts reported do not include interest. | |||||
Published once on March 19, 2026, at the total approximate cost of $132.86 and may be viewed free of charge at www.sdpublicnotices.com and www.aberdeeninsider.com