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HomeMy WebLinkAbout#04 - Accept 3rd Quarter Financials STAFF REPORT DATE: November 7, 2017 REGULAR ITEM #4 - Consent MOTION TO: City Council FROM: Brian A. Swanson – Finance Director AGENDA ITEM: Accept 3rd Quarter Financials REVIEWED BY: Kristina Handt – City Administrator BACKGROUND: The City of Lake Elmo has fiduciary authority and responsibility to conduct normal business operations and report the unaudited financial information to the City Council on a regular basis. QUESTIONS BEFORE THE CITY COUNCIL: 1) Does the City Council have any questions regarding the attached 3rd Quarter Financial information? 2) Is the City Council comfortable approving the 3rd Quarter Financial information for approval? DISCUSSION: As part of informing the City Council and community on the financial position of the City, staff prepared budget to actual information for the General Fund and Utility Funds in the attachment. This format more closely follows the City’s Comprehensive Annual Financial Report (CAFR) by providing budget to actual figures and in similar revenue and expenditure/expense categories. This also aligns with the updated budget worksheets the City Council received during the 2018 budget cycle. On the attachment there are comments outlining key items for the City Council. FISCAL IMPACT: N/A RECOMMENDATION: 1) Motion to recommend approval of the 3rd Quarter Financial Statements which include the General Fund and Utility Funds. ATTACHMENTS: 1) 3rd Quarter Financials – General Fund and Utility Funds CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 1 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments General Fund Revenues: Taxes 101-000-0000-31010 Current Ad Valorem Taxes 2,019,331$ 1,629,875$ 896,685$ 55.02%2nd half in December101-000-0000-31020 Delinquent Ad Valorem Taxes 13,546 15,000 12,410 82.73%2nd half in December 101-000-0000-31030 Mobile Home Tax 14,366 12,000 3,017 25.14%2nd half in December 101-000-0000-31040 Fiscal Disparities 157,096 161,272 111,967 69.43%2nd half in December 101-000-0000-31910 Penalty & Interest on Taxes 185 700 423 60.43%2nd half in December Total Taxes 2,204,523$ 1,818,847$ 1,024,502$ 56.33% Licenses and Permits 101-000-0000-32110 Liquor License 7,025 9,000 8,300 92.22%Due beginning of each year. 101-000-0000-32180 Wastehauler License 1,560 1,000 - 0.00% 101-000-0000-32181 General Contractor License 150 150 - 0.00%Combination permit 101-000-0000-32183 Heating Contractor License 3,450 2,850 800 28.07%Combination permit 101-000-0000-32210 Building Permits 902,690 808,157 866,465 107.21% 101-000-0000-32211 Driveway Permits 10,190 - 14,045 #DIV/0! 101-000-0000-32220 Heating Permits 128,558 44,820 112,435 250.86%101-000-0000-32230 Plumbing Permits 92,752 44,820 84,505 188.54% 101-000-0000-32240 Animal License 1,900 1,720 1,605 93.31%101-000-0000-32250 Utility Permits 60,234 33,000 30,196 91.50% 101-000-0000-32260 Burning Permit 2,035 3,750 1,405 37.47%101-000-0000-32270 Massage Therapy Licenses 75 100 - 0.00% 101-000-0000-35101 Fire Sprinkler Alarm Fees - 15,000 10,835 72.23%New in 2017Total Licenses and Permits 1,210,619$ 964,367$ 1,130,591$ 117.24% Intergovernmental101-000-0000-33418 MSA - Maintenance 123,433 130,838 122,883 93.92%From FOCUS via MNDOT - Feb and July install. 101-000-0000-33420 State Fire Aid 59,136 47,000 - 0.00%October receipt101-000-0000-33422 PERA Aid 2,749 2,749 1,375 50.00%July and December receipt. 101-000-0000-33426 Miscellaneous State Grants 8,367 4,820 541 11.22%101-000-0000-33621 Recycling Grant 15,688 15,688 15,688 100.00% Total Intergovernmental 209,373$ 201,095$ 140,486$ 69.86% Charges for Services 101-000-0000-34103 Zoning & Subdivision Fees 33,490 23,000 44,308 192.64%CUP, code amendments. 101-000-0000-34104 Plan Check Fees 500,965 513,002 487,470 95.02%Based on building permit fees. 101-000-0000-34105 Sale of Copies, Books, Maps 213 280 9 3.13% 101-000-0000-34107 Assessment Searches 4,905 1,395 885 63.44% 101-000-0000-34110 Rent - - 12 #DIV/0! 101-000-0000-34111 Cable Operation Reimbursement 1,600 4,000 1,710 42.75% 101-000-0000-36206 Escrow Administration Fee 2,800 24,900 22,800 91.57%New in late 2016. Total Charges for Services 543,973$ 566,577$ 557,193$ 98.34% Fines and Forfeits 101-000-0000-35100 Fines 49,505 46,500 30,557 65.71%Total Fines and Forfeits 49,505$ 46,500$ 30,557$ 65.71% Investment Earnings101-000-0000-36210 Interest Earnings 20,437 40,000 - 0.00%$4M cash at 1%.- Allocated at year end. Total Investment Earnings 20,437$ 40,000$ -$ 0.00% Miscellaneous 101-000-0000-33622 Cable Franchise Revenue 98,218 72,000 67,178 93.30%2017 Cable Upgrade Rev. - $27K 101-000-0000-36200 Miscellaneous Revenue 28,205 4,000 28,923 723.08%Tax forfeit, misc. accts. Receivable, dev. Fees. CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 2 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments 101-000-0000-36204 Reimbursements - Fire 1,500 500 - 0.00%101-000-0000-36207 ISD Service Fee In Lieu of Tax - 31,500 - 0.00%Due in Dec. - 2% incr./yr. - Ends in 2026. 101-000-0000-36230 Donations 10,000 10,000 11,400 114.00%101-000-0000-37180 Tower Rent - 46,000 42,644 92.70%Based on contracts. 101-000-0000-38000 Use of Fund Balance - 150,000 - 0.00% Total Miscellaneous 137,924$ 314,000$ 150,145$ 47.82% Total General Fund Revenues:4,376,355$ 3,951,386$ 3,033,475$ 76.77% General Fund Expenditures: 1110 Mayor & Council Personnel 101-410-1110-41030 Part-time Salaries 25,690 25,690 12,845 50.00%Paid in December for 2nd half. 101-410-1110-41220 FICA Contributions 1,593 1,593 796 49.99%Paid in December for 2nd half. 101-410-1110-41230 Medicare Contributions 373 373 186 49.94%Paid in December for 2nd half. 101-410-1110-41510 Workers Compensation - 300 67 22.46% Total Personnel 27,655$ 27,956$ 13,895$ 49.70% Materials and Supplies 101-410-1110-42000 Office Supplies 72 - 114 #DIV/0! 101-410-1110-42001 Computer Reimbursement - - 1,911 #DIV/0!2017 for paperless packets.101-410-1110-43310 Mileage - 375 - 0.00% Total Materials and Supplies 72$ 375$ 2,025$ 540.00% Charges and Services 101-410-1110-44300 Miscellaneous 15,691 5,250 6,568 125.11%101-410-1110-44330 Dues & Subscriptions 11,986 11,813 3,622 30.66% 101-410-1110-44370 Conferences & Training 520 1,500 180 12.00% Total Charges and Services 28,197$ 18,563$ 10,370$ 55.86% 1110 Total Mayor & Council 55,924$ 46,894$ 26,290$ 56.06% 1320 Administration Personnel 101-410-1320-41010 Full-time Salaries 195,150 153,083 134,052 87.57%Assistant Admin for 1 quarter of '17. 101-410-1320-41030 Part-time Salaries 5,613 - 6,005 #DIV/0!Intern 101-410-1320-41210 PERA Contributions 14,378 11,481 12,592 109.68%Assistant Admin for 1 quarter of '17. 101-410-1320-41220 FICA Contributions 11,823 9,491 11,314 119.21%Assistant Admin for 1 quarter of '17. 101-410-1320-41230 Medicare Contributions 2,765 2,220 2,656 119.64%Assistant Admin for 1 quarter of '17. 101-410-1320-41300 Insurance 28,335 26,787 26,178 97.73%Assistant Admin for 1 quarter of '17.101-410-1320-41510 Workers Compensation 6,252 6,300 693 10.99% Total Personnel 264,317$ 209,362$ 193,490$ 92.42% Materials and Supplies 101-410-1320-42000 Office Supplies 5,113 5,500 3,546 64.47% 101-410-1320-42030 Printed Forms 771 700 84 11.99%Deposit slips & Receipt books 101-410-1320-43040 Legal Services 322,842 170,000 91,403 53.77%3M Litigation now paid by Water Fund for '17-18. 101-410-1320-43090 Newsletter/Website - 8,000 90 1.13% Total Materials and Supplies 328,727$ 184,200$ 95,123$ 51.64% Charges and Services 101-410-1320-43100 Assessing Services 52,049 38,000 29,126 76.65%250 New parcels per year and W.C. charge 101-410-1320-43150 Contract Services 1,019 - 15,080 #DIV/0!Comp. Study, actuarial services and shredding 101-410-1320-43180 Information Technology/Web 470 - 609 #DIV/0! 101-410-1320-43190 Software Programs 2,338 - 2,601 #DIV/0!laser fiche, plan it, adobe, etc CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 3 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments 101-410-1320-43210 Telephone 1,574 1,500 1,135 75.67%101-410-1320-43220 Postage 3,741 3,000 (312) -10.40% 101-410-1320-43310 Mileage 418 348 517 148.56%101-410-1320-43510 Legal Publishing 8,003 7,088 2,330 32.87% 101-410-1320-43610 Insurance 26,121 28,000 27,630 98.68% 101-410-1320-43620 Cable Operation Expense - 31,400 - 0.00%Capital one-time expenditure. 101-410-1320-44330 Dues & Subscriptions 1,877 2,500 1,227 49.08%101-410-1320-44370 Conferences & Training 844 2,170 1,346 62.03% Total Charges and Services 98,454$ 114,006$ 81,289$ 71.30% Miscellaneous 101-410-1320-44300 Miscellaneous 538 600 212 35.33% Total Miscellaneous 538$ 600$ 212$ 35.33% 1320 Total Administration 692,035$ 508,168$ 370,114$ 72.83% 1410 Elections Personnel 101-410-1410-41030 Part-time Salaries 7,037 - - #DIV/0! 101-410-1410-41510 Workers Compensation - - - #DIV/0! Total Personnel 7,037$ -$ -$ #DIV/0! Charges and Services 101-410-1410-43150 Contract Services 1,200 1,200 1,660 138.33%Wash. Cty. charges for elections Total Charges and Services 1,200$ 1,200$ 1,660$ 138.33% Capital Outlay101-410-1410-45800 Other Equipment 20 - - #DIV/0! Total Capital Outlay 20$ -$ -$ #DIV/0! Miscellaneous 101-410-1410-44300 Miscellaneous 835 - - #DIV/0! Total Miscellaneous 835$ -$ -$ #DIV/0! 1410 Total Elections 9,092$ 1,200$ 1,660$ 138.33% 1450 Communications Personnel 101-410-1450-41010 Full-time Salaries - - 423 #DIV/0!New Hire - Asst. Admin. 101-410-1450-41030 Part-time Salaries - - - #DIV/0!New Hire - Asst. Admin. 101-410-1450-41210 PERA Contributions - - 32 #DIV/0!New Hire - Asst. Admin. 101-410-1450-41220 FICA Contributions - - 26 #DIV/0!New Hire - Asst. Admin. 101-410-1450-41230 Medicare Contributions - - 6 #DIV/0!New Hire - Asst. Admin. 101-410-1450-41300 Insurance - - - #DIV/0!New Hire - Asst. Admin. 101-410-1450-41510 Workers Compensation - - - #DIV/0! Total Personnel -$ -$ 487$ #DIV/0! Charges and Services 101-410-1450-43090 Newsletter - - - #DIV/0! 101-410-1450-43180 Information Technology/Web 50,580 67,396 37,084 55.02%Roseville IT. Allocated to Utilities now too. 101-410-1450-43210 Telephone 308 - - #DIV/0! 101-410-1450-43220 Postage - - - #DIV/0! 101-410-1450-43310 Mileage - - - #DIV/0!101-410-1450-43510 Public Notices - - - #DIV/0! 101-410-1450-43620 Cable Operations 3,955 - 4,580 #DIV/0!Increased meetings.101-410-1450-44370 Conferences and Training - - - #DIV/0! CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 4 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments Total Charges and Services 54,843$ 67,396$ 41,664$ 61.82% 1450 Total Communications 54,843$ 67,396$ 42,151$ 62.54% 1520 Finance Personnel 101-410-1520-41010 Full-time Salaries 63,053 59,561 53,297 89.48% 101-410-1520-41030 Part-time Salaries 12,702 10,000 10,274 102.74%Intern and former PT person. 101-410-1520-41210 PERA Contributions 5,281 4,835 1,784 36.90% 101-410-1520-41220 FICA Contributions 4,500 3,997 1,702 42.58% 101-410-1520-41230 Medicare Contributions 1,052 935 398 42.57% 101-410-1520-41300 Insurance 10,938 11,994 5,758 48.01% 101-410-1520-41420 Unemployment Benefits - - - #DIV/0! 101-410-1520-41510 Workers Compensation 204 600 315 52.45% Total Personnel 97,731$ 91,922$ 73,527$ 79.99% Materials and Supplies 101-410-1520-42000 Office Supplies 338 600 446 74.30% 101-410-1520-42030 Printed Forms 1,117 375 - 0.00%Checks ordered in Oct. 2016. Total Materials and Supplies 1,456$ 975$ 446$ 45.72% Charges and Services 101-410-1520-43010 Audit Services 29,345 29,500 26,575 90.08%Contract ends in 2017 but paid in 2018. 101-410-1520-43150 Contract Services 114 101 111,738 110631.68%Select $150- CLA Allocated at 75% 101-410-1520-43190 Software Programs - - 6,400 #DIV/0!Accela support 101-410-1520-43210 Telephone 427 900 690 76.67%Roseville IT Phone and VPN access. 101-410-1520-43310 Mileage - 50 - 0.00% 101-410-1520-44330 Dues & Subscriptions 170 670 170 25.37% 101-410-1520-44370 Conferences & Training - 500 254 50.80%MNGFOA and Govt. Acctg. Courses. Total Charges and Services 30,056$ 31,721$ 145,827$ 459.72% Miscellaneous 101-410-1520-44300 Miscellaneous 1,627 220 1,052 478.18%CAFR Cert. Program and ICMA pmt. Total Miscellaneous 1,627$ 220$ 1,052$ 478.18% 1520 Total Finance 130,869$ 124,838$ 220,852$ 176.91% 1910 Planning & Zoning Personnel101-410-1910-41010 Full-time Salaries 149,034 145,407 125,119 86.05% 101-410-1910-41030 Part-time Salaries - - - #DIV/0!101-410-1910-41210 PERA Contributions 11,211 10,906 9,353 85.76% 101-410-1910-41220 FICA Contributions 9,075 9,015 7,367 81.72% 101-410-1910-41230 Medicare Contributions 2,122 2,109 1,723 81.70% 101-410-1910-41300 Insurance 23,249 25,772 22,969 89.12%101-410-1910-41510 Workers Compensation 415 750 658 87.70% Total Personnel 195,105$ 193,959$ 167,189$ 86.20% Materials and Supplies 101-410-1910-42000 Office Supplies 810 1,800 186 10.33%101-410-1910-42030 Printed Forms - 500 - 0.00% Total Materials and Supplies 810$ 2,300$ 186$ 8.09% Charges and Services 101-410-1910-43020 Comprehensive Planning - - 26,530 #DIV/0!Comp Plan - $90K - 60/40 split 2017/2018101-410-1910-43030 Engineering Services 18,688 12,000 6,541 54.51% CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 5 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments 101-410-1910-43150 Contract Services 25,133 113,500 5,826 5.13%Sambatech101-410-1910-43190 Software Programs - - 407 #DIV/0!ACAD. 101-410-1910-43210 Telephone 775 1,020 546 53.53%101-410-1910-43220 Postage 6 150 59 39.33% 101-410-1910-43310 Mileage 342 150 103 68.67% 101-410-1910-43510 Legal Publishing - - 840 #DIV/0! 101-410-1910-44330 Dues & Subscriptions 617 390 - 0.00% 101-410-1910-44350 Books - 175 - 0.00% 101-410-1910-44370 Conferences & Training 1,520 1,560 375 24.04%APA - $2160 - Mankato Total Charges and Services 47,081$ 128,945$ 41,227$ 31.97% Miscellaneous101-410-1910-44300 Miscellaneous 31 300 10 3.33% Total Miscellaneous 31$ 300$ 10$ 3.33% 1910 Total Planning & Zoning 243,027$ 325,504$ 208,612$ 64.09% 1930 Engineering Services Charges and Services 101-410-1930-43030 Engineering Services 34,034 36,000 18,097 50.27% 101-410-1930-43210 Telephone 195 - 107 #DIV/0!Roseville IT costs Total Charges and Services 34,229$ 36,000$ 18,204$ 50.57% 1930 Total Engineering Services 34,229$ 36,000$ 18,204$ 50.57% 1940 City Hall Materials and Supplies 101-410-1940-42110 Cleaning Supplies - 50 - 0.00%101-410-1940-42230 Building Repair Supplies 4 300 550 183.33%Menard's charges Total Materials and Supplies 4$ 350$ 550$ 157.14% Charges and Services 101-410-1940-43180 Information Technology/Web - - 185 #DIV/0!Roseville IT costs. 101-410-1940-43210 Telephone 614 900 438 48.67% 101-410-1940-43810 Utilities 3,851 6,500 2,583 39.74%101-410-1940-43840 Refuse 1,129 1,355 1,074 79.26% 101-410-1940-44010 Repairs/Maint Contractual Bldg 21,350 6,000 6,683 111.38%Cleaning service and maintenance supplies.101-410-1940-44040 Repairs/Maint Contractual Eqpt 11,365 15,540 8,978 57.77%New copier lease 101-410-1940-44120 Rentals - Building 30,147 31,992 26,660 83.33%10 months paid through September Total Charges and Services 68,457$ 62,287$ 46,601$ 74.82% Miscellaneous 101-410-1940-44300 Miscellaneous 1,981 1,016 501 49.31% Total Miscellaneous 1,981$ 1,016$ 501$ 49.31% 1940 Total City Hall 70,442$ 63,653$ 47,652$ 74.86% 2100 PoliceCharges and Services 101-420-2100-43150 Law Enforcement Contract 536,330 618,357 290,876 47.04%2nd half paid in December101-420-2100-44300 Misc. - Community Event - 1,000 1,800 180.00% Total Charges and Services 536,330$ 619,357$ 292,676$ 47.25% 2100 Total Police 536,330$ 619,357$ 292,676$ 47.25% CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 6 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments 2150 ProsecutionCharges and Services 101-420-2150-43045 Attorney Criminal 44,144 43,200 25,169 58.26% Total Charges and Services 44,144$ 43,200$ 25,169$ 58.26% 2150 Total Prosecution 44,144$ 43,200$ 25,169$ 58.26% 2220 Fire Personnel 101-420-2220-41010 Full-time Salaries 71,918 72,970 59,802 81.95% 101-420-2220-41030 Part-time Salaries 96,663 97,724 67,638 69.21%Includes PT Fire Admin, POC and Chaplain. 101-420-2220-41210 PERA Contributions 14,699 11,821 12,463 105.43% 101-420-2220-41220 FICA Contributions 6,038 6,059 4,194 69.22% 101-420-2220-41230 Medicare Contributions 2,364 2,475 1,780 71.92% 101-420-2220-41300 Insurance 13,673 14,993 12,336 82.28% 101-420-2220-41510 Workers Compensation 12,879 15,000 16,687 111.24% Total Personnel 218,234$ 221,042$ 174,900$ 79.13% Materials and Supplies 101-420-2220-42000 Office Supplies 1,444 1,850 1,298 70.16% 101-420-2220-42080 EMS Supplies 888 5,800 3,819 65.85% 101-420-2220-42090 Fire Prevention 722 3,000 - 0.00% 101-420-2220-42120 Fuel, Oil and Fluids 7,644 11,000 4,748 43.16% 101-420-2220-42400 Small Tools & Equipment 10,539 11,700 5,942 50.79% Total Materials and Supplies 21,237$ 33,350$ 15,807$ 47.40% Charges and Services 101-420-2220-43050 Physicals 4,221 2,400 3,180 132.50%Increased budget for 2018 for staffing change. 101-420-2220-43210 Telephone 3,682 4,200 2,868 68.29% 101-420-2220-43230 Radio 18,917 22,018 12,625 57.34%User fees, pager repair, insurance. 101-420-2220-43310 Mileage 814 500 - 0.00% 101-420-2220-43630 Insurance 7,290 8,300 7,571 91.22%Annual payment completed 101-420-2220-43810 Utility 9,520 15,500 9,996 64.49% 101-420-2220-43840 Refuse 2,948 2,400 2,531 105.46%Increased budget for 2018 based on history. 101-420-2220-44010 Repairs/Maint Bldg 17,938 7,800 7,519 96.40% 101-420-2220-44040 Repairs/Maint Eqpt 41,975 22,967 35,543 154.76%Tanker 1, 2 and E2 repairs. 101-420-2220-44170 Uniforms 5,255 2,500 3,750 150.00%Increased budget for 2018. 101-420-2220-44330 Dues & Subscriptions 3,275 3,733 2,955 79.16% 101-420-2220-44350 Books 230 220 180 81.82% 101-420-2220-44370 Conferences & Training 17,663 19,891 10,504 52.81% Total Charges and Services 133,727$ 112,429$ 99,223$ 88.25% Capital Outlay 101-420-2220-45500 Vehicle - - 64 #DIV/0! Total Capital Outlay -$ -$ 64$ #DIV/0! Miscellaneous101-420-2220-44300 Miscellaneous 2,290 2,000 1,125 56.25% Total Miscellaneous 2,290$ 2,000$ 1,125$ 56.25% 2220 Total Fire 375,488$ 368,821$ 291,118$ 78.93% 2250 Fire Relief Charges and Services 101-420-2250-44920 Fire State Aid 59,136 47,000 - 0.00%Relief Assoc. pass through in Oct./Nov. Total Charges and Services 59,136$ 47,000$ -$ 0.00% CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 7 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments 2250 Total Fire Relief 59,136$ 47,000$ -$ 0.00% 2400 Building Inspection Personnel 101-420-2400-41010 Full-time Salaries 167,498 232,801 199,023 85.49% 101-420-2400-41210 PERA Contributions 12,102 15,132 14,927 98.65% 101-420-2400-41220 FICA Contributions 10,062 14,434 12,340 85.49% 101-420-2400-41230 Medicare Contributions 2,353 3,376 2,886 85.49% 101-420-2400-41300 Insurance 24,554 42,432 40,555 95.58% 101-420-2400-41510 Workers Compensation 1,260 4,800 794 16.53% Total Personnel 217,830$ 312,975$ 270,525$ 86.44% Materials and Supplies 101-420-2400-42000 Office Supplies 1,602 1,750 1,641 93.77% 101-420-2400-42030 Printed Forms - 350 - 0.00% 101-420-2400-42120 Fuel, Oil and Fluids 521 3,600 2,086 57.94% Total Materials and Supplies 2,122$ 5,700$ 3,727$ 65.39% Charges and Services 101-420-2400-43030 Engineering 2,465 6,000 248 4.13%Handled in-house by Bldg. Official 101-420-2400-43180 Information Technology/Web 6,010 - 5,674 #DIV/0!i-pads and PermitWorks 101-420-2400-43210 Telephone 1,912 1,800 1,911 106.17%Increased budget in 2018. 101-420-2400-43630 Insurance 178 400 185 46.22% 101-420-2400-44040 Repairs/Maint Eqpt 965 1,000 786 78.58% 101-420-2400-44170 Uniforms 80 1,200 684 57.00%Jackets, shirts, ID's 101-420-2400-44330 Dues & Subscriptions 185 740 310 41.89% 101-420-2400-44350 Books 870 500 345 69.09% 101-420-2400-44370 Conferences & Training 2,596 4,825 870 18.03% Total Charges and Services 15,261$ 16,465$ 11,013$ 66.88% Miscellaneous 101-420-2400-44300 Miscellaneous 266 845 3,793 448.82%Land survey Total Miscellaneous 266$ 845$ 3,793$ 448.82% 2400 Total Building Inspection 235,479$ 335,985$ 289,057$ 86.03% 2500 Emergency Communications Charges and Services 101-420-2500-43150 Contract Services 4,945 5,395 900 16.68%Replace Pole for 2017 Proj. Total Charges and Services 4,945$ 5,395$ 900$ 16.68% 2500 Total Emergency Communications 4,945$ 5,395$ 900$ 16.68% 2700 Animal ControlCharges and Services 101-420-2700-43150 Contract Services 3,086 7,725 6,112 79.12% Total Charges and Services 3,086$ 7,725$ 6,112$ 79.12% 2700 Total Animal Control 3,086$ 7,725$ 6,112$ 79.12% 3100 Public Works Personnel 101-430-3100-41010 Full-time Salaries 253,303 238,857 218,227 91.36%On call pay in 2017 and salary allocations 101-430-3100-41030 Part-time Salaries - 9,680 3,395 35.07% CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 8 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments 101-430-3100-41210 PERA Contributions 18,494 18,640 16,232 87.08%101-430-3100-41220 FICA Contributions 15,066 13,312 13,381 100.52% 101-430-3100-41230 Medicare Contributions 3,524 3,604 3,130 86.85%101-430-3100-41300 Insurance 44,655 42,141 47,064 111.68% 101-430-3100-41510 Workers Compensation 12,028 14,000 14,990 107.07% Total Personnel 347,071$ 340,234$ 316,419$ 93.00% Materials and Supplies101-430-3100-42000 Office Supplies 1,666 2,000 598 29.90% 101-430-3100-42120 Fuel, Oil and Fluids 24,049 30,000 20,296 67.65%101-430-3100-42150 Operating Supplies 2,431 3,000 2,017 67.23% 101-430-3100-42210 Repair/Maint. Supplies 3,964 10,350 6,980 67.44%101-430-3100-42240 Street Maintenance & Landscaping - Materials 16,112 445,000 206,229 46.34% 101-430-3100-42250 Street Maintenance 258,223 - 12,775 #DIV/0!Sealcoat, Crackfill, Mill/overlay 101-430-3120-42260 Street Signs 2,389 3,000 3,404 113.47%Sign posts and sign materials 101-430-3125-42290 Sand/Salt 49,616 65,000 74,202 114.16%No purchases needed for rest of 2017. 101-430-3100-42400 Small Tools & Minor Equipment 2,788 3,000 3,633 121.10%Tools and post driver. 101-430-3100-44375 Personal Protection Equipment 1,465 2,400 1,498 62.42% Total Materials and Supplies 362,703$ 563,750$ 331,632$ 58.83% Charges and Services101-430-3100-43030 Engineering Services 4,676 4,800 1,886 39.29% 101-430-3100-43150 Contract Services 24,156 24,350 16,584 68.11% 101-430-3100-43210 Telephone 7,347 7,800 4,942 63.36% 101-430-3100-43230 Radio 1,236 1,300 600 46.15% 101-430-3100-43630 Insurance 15,105 17,000 15,688 92.28%Annual payment completed 101-430-3100-43810 Utilities 34,935 54,400 38,367 70.53% 101-430-3100-43840 Refuse 2,407 2,625 1,395 53.14% 101-430-3100-44010 Repairs/Maint Bldg.10,996 4,000 8,143 203.58%Feeder hose, building repairs. 101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.165 500 1,203 240.60%Spill kits, V-box, pressure washer parts. 101-430-3100-44040 Repairs/Maint Equip 25,364 20,900 9,369 44.83% 101-430-3100-44170 Uniforms 5,886 5,000 4,925 98.50%Increased budget in 2018 101-430-3100-44330 Dues & Subscriptions 294 600 498 83.00% 101-430-3100-44370 Conferences & Training 3,889 4,800 2,092 43.58% 101-430-3100-44380 Clean-up Days 9,557 10,212 14,256 139.60%No more costs in 2017 and doesn't include staff. Total Charges and Services 146,012$ 158,287$ 119,948$ 75.78% Miscellaneous 101-430-3100-44300 Miscellaneous 762 1,450 631 43.52%Asset Management subscription. Total Miscellaneous 762$ 1,450$ 631$ 43.52% 3100 Total Public Works 856,548$ 1,063,721$ 768,630$ 72.26% 5200 Parks & RecreationPersonnel 101-450-5200-41010 Full-time Salaries 70,421 77,429 43,048 55.60%Allocations between PW, PR and utilities.101-450-5200-41030 Part-time Salaries 30,934 48,000 20,969 43.69% 101-450-5200-41210 PERA Contributions 5,798 6,162 3,351 54.38%101-450-5200-41220 FICA Contributions 6,027 7,777 3,835 49.31% 101-450-5200-41230 Medicare Contributions 1,410 1,819 897 49.31% 101-450-5200-41300 Insurance 18,232 19,992 16,197 81.02% 101-450-5200-41510 Workers Compensation 3,735 4,000 3,956 98.89% Total Personnel 136,556$ 165,179$ 92,253$ 55.85% Materials and Supplies101-450-5200-42000 Office Supplies 60 900 304 33.78% 101-450-5200-42150 Operating Supplies 1,338 - 140 #DIV/0! CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 9 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments 101-450-5200-42160 Chemicals 1,057 1,500 576 38.40%101-450-5200-42210 Repair/Maint. Supplies 4,505 6,000 3,654 60.90% 101-450-5200-42230 Building Repair Supplies 619 500 100 19.90%101-450-5200-42400 Small Tools & Minor Equipment 2,365 2,150 2,415 112.33%Tools and 55 gallon sprayer. Total Materials and Supplies 9,944$ 11,050$ 7,188$ 65.05% Charges and Services 101-450-5200-43210 Telephone 1,358 1,200 720 60.00%101-450-5200-43630 Insurance 3,079 3,800 3,198 84.15% 101-450-5200-43810 Utilities 6,446 9,600 6,338 66.02%101-450-5200-43840 Refuse 20 1,000 1,106 110.60% 101-450-5200-44010 Repairs/Maint Bldg 63 1,800 130 7.22% 101-450-5200-44030 Repairs/Maint Imp Not Bldgs 2,959 3,000 6,281 209.37%Tennis nets and playground mulch. 101-450-5200-44040 Repairs/Maint Eqpt 2,235 1,500 184 12.27% 101-450-5200-44120 Rentals - Buildings 6,476 6,000 4,384 73.07% 101-450-5200-44170 Uniforms 67 - 58 #DIV/0! 101-450-5200-44301 Events - 5,000 450 9.00% 101-450-5200-44302 Lakes - 40,000 4,578 11.44% 101-450-5200-43150 Contract Services - - 600 #DIV/0! 101-450-5200-44370 Conferences & Training - - - #DIV/0! 101-450-5200-44130 Equipment Rental - - - #DIV/0! 101-450-5200-44375 Personal Protection Equipment 341 1,200 1,209 100.75% Total Charges and Services 23,044$ 74,100$ 29,236$ 39.45% Miscellaneous101-450-5200-44300 Miscellaneous 521 1,200 266 22.16% Total Miscellaneous 521$ 1,200$ 266$ 22.16% 5200 Total Parks & Recreation 170,065$ 251,529$ 128,943$ 51.26% 9000 Compensation Adjustment Personnel 101-460-9000-41010 Compensation Adjustment - 35,000 - 0.00%Incl. in personnel costs for '17 now. Total Personnel -$ 35,000$ -$ 0.00% 9000 Total Compensation Adjustment -$ 35,000$ -$ 0.00% Total General Fund Expenditures:3,575,683$ 3,951,386$ 2,738,139$ 69.30% Total Gen Fund Revs. Over/(Under) Expenditures:800,672$ -$ 295,336$ #DIV/0! 601 Water Fund Water Fund Revenues: 601-000-0000-33422 PERA Pension Revenue 525 - - #DIV/0! 601-000-0000-33426 Miscellaneous State Grants 3,433,298 - - #DIV/0! 601-000-0000-36100 Special Assessments 11,334 16,950 9,320 54.99%2nd half in December 601-000-0000-36205 Refunds and Reimbursements - - 62 #DIV/0! 601-000-0000-36210 Interest on Investments 13,987 20,000 - 0.00%Done at audit. 601-000-0000-37100 Water Sales 275,019 543,689 360,314 66.27% 601-000-0000-37120 Bulk Water 5,423 2,000 448 22.40% 601-000-0000-37140 Water Access Revenue 979,500 1,509,000 1,231,400 81.60% 601-000-0000-37150 Water Connections - Municipal 244,500 369,000 338,147 91.64% 601-000-0000-37170 Meter Sales 244,260 68,000 90,867 133.63% 601-000-0000-37180 Tower Rent 52,526 - - #DIV/0!Moved to G.F for 2017 CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 10 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments 601-000-0000-39210 Transfer In (59,872) - - #DIV/0! Total Water Fund Revenues:5,200,500$ 2,528,639$ 2,030,558$ 80.30% Water Fund Expenses: Personnel 601-494-9400-41010 Full-time Salaries 127,902 144,184 88,793 61.58%On call pay of $1667 and salary allocations. 601-494-9400-41210 PERA Contributions 15,792 10,814 6,652 61.51% 601-494-9400-41220 FICA Contributions 7,346 9,012 5,322 59.05%601-494-9400-41230 Medicare Contributions 1,718 2,091 1,245 59.54% 601-494-9400-41300 Insurance 29,467 28,837 14,429 50.04%601-494-9400-41510 Workers Compensation 1,904 5,767 3,980 69.01% Total Personnel 184,130$ 200,705$ 120,421$ 60.00% Materials and Supplies 601-494-9400-42000 Office Supplies 771 700 579 82.71% 601-494-9400-42030 Printed Forms 499 750 247 32.93% 601-494-9400-42160 Chemicals 3,157 13,000 3,587 27.59%601-494-9400-42210 Repair/Maint. Supplies 25,014 25,000 2,080 8.32% 601-494-9400-42300 Water Meters & Supplies 105,477 85,000 117,435 138.16%Replace 200 meters but order 250.601-494-9400-42400 Small Tools & Minor Equipment 3,955 5,000 1,908 38.16% Total Materials and Supplies 138,874$ 129,450$ 125,836$ 97.21% Charges and Services 601-494-9400-43030 Engineering Services - 20,000 14,909 74.55% 601-494-9400-43040 Legal Services 2,323 5,000 93,738 1874.76%3M litigation moved from General Fund. 601-494-9400-43150 Contract Services 7,459 14,000 20,622 147.30%Wellhead protection and Acctg. 10% 601-494-9400-43180 Software Support 5,556 9,600 10,088 105.09% IT costs allocated from General Fund. 601-494-9400-43210 Telephone 793 800 504 63.00%601-494-9400-43220 Postage 1,800 1,880 (1,322) -70.32% 601-494-9400-43310 Mileage 189 - - #DIV/0!601-494-9400-43610 Insurance 8,975 10,000 9,322 93.22%Annual payment completed 601-494-9400-43810 Electric Utility 34,392 30,000 35,523 118.41%Increased budget for 2018.601-494-9400-43820 Water Utility 144,932 - 177,093 #DIV/0!Agreement ends w/ City of Oakdale in 2018. 601-494-9400-44030 Repairs\Maint Imp Not Bldgs 8,617 10,000 4,735 47.35%601-494-9400-44370 Conferences & Training 103 1,500 1,118 74.53% Total Charges and Services 215,140$ 102,780$ 366,330$ 356.42% Capital Outlay 601-494-9400-45300 Improvments Other Than Bldgs - - 22,430 #DIV/0!Well #1 pump rebuild. Total Capital Outlay -$ -$ 22,430$ #DIV/0! Miscellaneous and Non-operating 601-494-9400-43320 Depreciation Expense 612,353 598,971 - 0.00%Done at audit. 601-494-9400-44300 Miscellaneous 3,178 2,000 2,423 121.15% 601-494-9400-46010 Bond Principal - - 279,663 #DIV/0! 601-494-9400-46110 Bond Interest 241,142 273,321 235,319 86.10%601-494-9400-46200 Fiscal Agent Fees - Bond Payments 16,014 800 180 22.50% 601-494-9400-46250 Fiscal Agent Fees - Bond Issuance - 53,811 - 0.00%601-494-9400-47200 Transfer Out 40,427 - - #DIV/0! Total Misc. and Non-operating 913,113$ 928,903$ 517,584$ 55.72% Total Water Fund Expenses:1,451,257$ 1,361,838$ 1,152,601$ 84.64% Total Water Fund Revs. Over/(Under) Expenses:3,749,243$ 1,166,801$ 877,957$ 75.24% 602 Sewer Fund CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 11 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments Sewer Fund Revenues: 602-000-0000-36100 Special Assessments 21,073 62,133 33,535 53.97%2nd half in December. 602-000-0000-36210 Interest on Investments 14,584 12,699 - 0.00%Done at audit. 602-000-0000-37200 Sewer Sales 120,974 177,228 96,416 54.40% 602-000-0000-37220 SAC Early Pay discount/revenue 8,474 - 5,168 #DIV/0! 602-000-0000-37240 Sewer Connecton Fee Revenue 803,000 1,462,000 1,267,620 86.70%SAC 602-000-0000-37260 Sewer Connection Fees Municipal 383,500 466,500 388,480 83.28% Total Sewer Fund Revenues:1,351,605$ 2,180,560$ 1,791,219$ 82.14% Sewer Fund Expenses: Personnel 602-495-9450-41010 Full-time Salaries 39,678 65,606 21,398 32.62%On call pay and salary allocations. 602-495-9450-41210 PERA Contributions 4,270 4,920 1,600 32.52% 602-495-9450-41220 FICA Contributions 1,987 4,068 1,282 31.51% 602-495-9450-41230 Medicare Contributions 464 951 300 31.54% 602-495-9450-41300 Insurance 8,352 13,121 5,342 40.71% 602-495-9450-41510 Workers Compensation 989 2,625 2,004 76.36% Total Personnel 55,739$ 91,291$ 31,926$ 34.97% Materials and Supplies 602-495-9450-42270 Repair/Maint. Supplies 5,873 1,000 1,214 121.40%Increased budget in 2018. 602-495-9450-42400 Small Tools & Minor Equipment 2,860 500 2,344 468.72%Hydrant diffuser and valve wrench. Total Materials and Supplies 8,732$ 1,500$ 3,558$ 237.17% Charges and Services 602-495-9450-43030 Engineering Services - 20,000 4,429 22.14% 602-495-9450-43150 Contract Services 8,059 5,000 32,200 644.01%Gopher State One and Acctg contract allocation. 602-495-9450-43180 Software Support 4,591 6,000 10,088 168.14%IT costs 602-495-9450-43210 Telephone 1,008 1,500 828 55.20% 602-495-9450-43220 Postage - 1,175 - 0.00% 602-495-9450-43310 Mileage - 100 - 0.00% 602-495-9450-43610 Insurance 581 2,000 603 30.17% 602-495-9450-43810 Electric Utility 5,125 5,000 3,985 79.70% 602-495-9450-43820 Sewer Utility - Met Council 16,621 44,514 34,814 78.21% 602-495-9450-44030 Repairs\Maint Imp Not Bldgs 1,391 1,200 31,835 2652.92%LE Ave Forcemain Repair. 602-495-9450-44370 Conferences & Training 80 1,500 3,285 219.00% Total Charges and Services 37,456$ 87,989$ 122,068$ 138.73% Miscellaneous and Non-operating 602-495-9450-43320 Depreciation Expense 132,265 86,561 - 0.00%Done at audit. 602-495-9450-44300 Miscellaneous Expenses 26,036 300 310 103.33% 602-495-9450-46010 Bond Principal - - 220,000 #DIV/0! 602-495-9450-46110 Bond Interest 116,715 85,337 124,318 145.68% 602-495-9450-46250 Fiscal Agent Fees 3,707 42,313 - 0.00% 602-495-9450-47200 Transfer Out 102,678 - - #DIV/0! Total Misc. and Non-operating 381,401$ 214,511$ 344,628$ 160.66% Total Sewer Fund Expenses:483,328$ 395,291$ 502,179$ 127.04% Total Sewer Fund Revs. Over/(Under) Expenses:868,277$ 1,785,269$ 1,289,039$ 72.20% 603 Storm Water Fund Storm Water Fund Revenues: 603-000-0000-36100 Special Assessments - 5,000 - 0.00%2nd half in December. CITY OF LAKE ELMO SEPTEMBER 30, 2017 FINANCIAL STATEMENTS General Fund and Utility Funds 12 2016 2017 2017 2017 Account Number Description Actual Adopted YTD - Sept. 30 Percent Used Comments 603-000-0000-36210 Interest on Investment 15,933 2,603 - 0.00%Done at audit.603-000-0000-37100 Surface Water Utility Sales 185,858 282,360 185,598 65.73% 603-000-0000-37140 SW Review Fee Revenue 27,375 29,375 29,350 99.91% Total Storm Water Fund Revenues:229,166$ 319,338$ 214,948$ 67.31% Storm Water Fund Expenses: Personnel 603-496-9500-41010 Full-time Salaries 20,591 36,630 10,174 27.78%Salary allocations. 603-496-9500-41210 PERA Contributions 2,408 2,747 756 27.52% 603-496-9500-41220 FICA Contributions 1,129 2,271 602 26.49%603-496-9500-41230 Medicare Contributions 264 531 141 26.49% 603-496-9500-41300 Insurance 5,856 7,326 5,165 70.50%603-496-9500-41510 Workers' Compensation - 1,465 1,150 78.52% Total Personnel 30,247$ 50,970$ 17,988$ 35.29% Materials and Supplies 603-496-9500-42000 Office Supplies 499 500 247 49.40%603-496-9500-42270 Repair/Maint. Maint Supplies 3,972 1,000 44 4.45% 603-496-9500-42400 Small Tools & Minor Equipment - 1,000 329 32.90% Total Materials and Supplies 4,471$ 2,500$ 620$ 24.82% Charges and Services 603-496-9500-43030 Engineering Services 11,827 20,000 4,875 24.38% 603-496-9500-43150 Contract Services 2,400 10,000 7,270 72.70%Acctg Contract - 5% 603-496-9500-43180 Software Support 4,067 8,400 5,426 64.60%IT cost allocation too. 603-496-9500-43220 Postage 1,800 1,645 - 0.00% 603-496-9500-43610 Insurance - 1,500 - 0.00% 603-496-9500-44010 Street Sweeping 10,318 20,000 14,842 74.21%603-496-9500-44030 Repairs/Maint Not Bldg 1,368 3,000 - 0.00% 603-496-9500-44370 Conferences & Training 2,500 2,500 1,250 50.00% Total Charges and Services 34,280$ 67,045$ 33,662$ 50.21% Capital Outlay 603-496-9500-45300 Improvements Other Than Bldgs - 20,000 - 0.00% Total Capital Outlay -$ 20,000$ -$ 0.00% Miscellaneous and Non-operating 603-496-9500-43320 Depreciation Expense 15,963 85,090 - 0.00%Done at audit. 603-496-9500-44300 Miscellaneous Expenses 20,577 400 677 169.25% 603-496-9500-46010 Bond Principal - - - #DIV/0! 603-496-9500-46110 Bond Interest 44,765 62,171 62,171 100.00% Total Misc. and Non-operating 81,305$ 147,661$ 62,848$ 42.56% Total Storm Water Fund Expenses:150,303$ 288,176$ 115,119$ 39.95% Total Storm Water Fund Revs. Over/(Under) Expenses:78,863$ 31,162$ 99,829$ 320.36%