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HomeMy WebLinkAbout#06 - Accept 1st Quarter Financials STAFF REPORT DATE: May 15, 2018 REGULAR ITEM #6 - Consent MOTION TO: City Council FROM: Brian A. Swanson – Finance Director AGENDA ITEM: Accept 1st 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 1st Quarter Financial information? 2) Is the City Council comfortable approving the 1st 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 1st Quarter Financial Statements which include the General Fund and Utility Funds. ATTACHMENTS: 1) 1st Quarter Financials – General Fund and Utility Funds CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 1 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments General Fund Revenues: Taxes 101-000-0000-31010 Current Ad Valorem Taxes 2,025,166$ 1,643,627$ 2,202,698$ -$ 0.00% 101-000-0000-31020 Delinquent Ad Valorem Taxes 13,546 18,313 15,000 - 0.00% 101-000-0000-31030 Mobile Home Tax 14,366 17,547 15,000 - 0.00% 101-000-0000-31040 Fiscal Disparities 157,096 159,325 149,615 - 0.00% 101-000-0000-31910 Penalty & Interest on Taxes 185 2,400 500 - 0.00% Total Taxes 2,210,358$ 1,841,212$ 2,382,813$ -$ 0.00%July, December of 2018, and Jan. 2019. Licenses and Permits 101-000-0000-32110 Liquor License 7,025 8,300 8,300 8,300 100.00%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 - - - #DIV/0!Combination permit 101-000-0000-32183 Heating Contractor License 3,450 900 - - #DIV/0!Combination permit 101-000-0000-32210 Building Permits 902,793 1,146,350 800,000 214,299 26.79% 101-000-0000-32211 Driveway Permits 10,190 19,390 17,500 3,780 21.60% 101-000-0000-32220 Heating Permits 130,799 135,814 60,000 19,378 32.30% 101-000-0000-32230 Plumbing Permits 92,752 107,948 60,000 18,316 30.53% 101-000-0000-32240 Animal License 1,900 1,875 2,000 1,020 51.00% 101-000-0000-32250 Utility Permits 60,234 43,393 33,000 13,321 40.37% 101-000-0000-32260 Burning Permit 2,035 1,575 2,500 375 15.00% 101-000-0000-32270 Massage Therapy Licenses 75 100 100 200 200.00% 101-000-0000-35101 Fire Sprinkler Alarm Fees - 12,274 8,500 1,915 22.53%Split $8500/1500 for 2018 - Reduced per M.B. 101-000-0000-35102 Fire Alarm Fees - - 1,500 338 22.53%Split $8500/1500 for 2018 - Reduced per M.B. Total Licenses and Permits 1,212,963$ 1,477,919$ 994,400$ 280,904$ 28.25% Intergovernmental 101-000-0000-33418 MSA - Maintenance 123,433 122,883 135,561 72,251 53.30%From FOCUS via MNDOT - Feb and July install. 101-000-0000-33420 State Fire Aid 59,136 61,147 47,000 - 0.00%October receipt 101-000-0000-33422 PERA Aid 2,749 2,749 2,749 - 0.00%July and December receipt. 101-000-0000-33426 Miscellaneous State Grants 8,367 3,718 4,820 - 0.00% 101-000-0000-33621 Recycling Grant 15,688 15,688 15,766 - 0.00%June/July Total Intergovernmental 209,373$ 206,185$ 205,896$ 72,251$ 35.09% Charges for Services 101-000-0000-34103 Zoning & Subdivision Fees 33,490 124,480 55,000 15,905 28.92% 101-000-0000-34104 Plan Check Fees 500,965 580,817 525,000 134,035 25.53% 101-000-0000-34105 Sale of Copies, Books, Maps 213 27 200 - 0.00% 101-000-0000-34107 Assessment Searches 4,905 1,140 1,395 255 18.28% 101-000-0000-34110 Rent - 12 - - #DIV/0! 101-000-0000-34111 Cable Operation Reimbursement 1,600 38,396 5,000 - 0.00% 101-000-0000-36206 Escrow Administration Fee 2,800 30,000 25,000 5,400 21.60% Total Charges for Services 543,973$ 774,871$ 611,595$ 155,595$ 25.44% Fines and Forfeits 101-000-0000-35100 Fines 49,505 41,418 49,000 9,136 18.64% Total Fines and Forfeits 49,505$ 41,418$ 49,000$ 9,136$ 18.64% Investment Earnings 101-000-0000-36210 Interest Earnings 20,437 25,501 40,000 - 0.00%$4M cash at 1%.- Allocated at year end. Total Investment Earnings 20,437$ 25,501$ 40,000$ -$ 0.00% Miscellaneous CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 2 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments 101-000-0000-33622 Cable Franchise Revenue 98,218 67,178 68,000 - 0.00% 101-000-0000-36200 Miscellaneous Revenue 28,205 41,949 29,900 - 0.00%Tax forfeit, misc. accts. Receivable, dev. Fees. 101-000-0000-36204 Reimbursements - Fire 1,500 9,940 - - #DIV/0! 101-000-0000-36207 ISD Service Fee In Lieu of Tax - 31,500 32,130 - 0.00%Due in Dec. - 2% incr./yr. - Ends in 2026. 101-000-0000-36230 Donations 10,000 17,837 10,000 - 0.00% 101-000-0000-37180 Tower Rent - 47,084 53,000 9,091 17.15%Based on contracts. 101-000-0000-38000 Use of Fund Balance - - 194,000 - 0.00%For Equipment purchases Total Miscellaneous 137,924$ 215,488$ 387,030$ 9,091$ 2.35% Total General Fund Revenues:4,384,534$ 4,582,594$ 4,670,734$ 527,315$ 11.29% General Fund Expenditures: 1110 Mayor & Council Personnel 101-410-1110-41030 Part-time Salaries 25,690 25,690 25,690 - 0.00%Paid in May and December 101-410-1110-41220 FICA Contributions 1,593 1,593 1,593 - 0.00% 101-410-1110-41230 Medicare Contributions 373 373 373 - 0.00% 101-410-1110-41510 Workers Compensation - 135 198 237 119.46% Total Personnel 27,655$ 27,791$ 27,854$ 237$ 0.85% Materials and Supplies 101-410-1110-42000 Office Supplies 61 114 30 - 0.00% 101-410-1110-42001 Computer Reimbursement - 1,910 - - #DIV/0!For paperless packets. 101-410-1110-43310 Mileage - - 300 - 0.00% Total Materials and Supplies 61$ 2,024$ 330$ -$ 0.00% Charges and Services 101-410-1110-44300 Miscellaneous 15,691 6,868 6,750 55 0.82% 101-410-1110-44330 Dues & Subscriptions 11,986 7,476 12,470 3,655 29.31% 101-410-1110-44370 Conferences & Training 520 180 1,000 - 0.00% Total Charges and Services 28,197$ 14,524$ 20,220$ 3,710$ 18.35% 1110 Total Mayor & Council 55,913$ 44,339$ 48,404$ 3,947$ 8.15% 1320 Administration Personnel 101-410-1320-41010 Full-time Salaries 195,150 191,501 217,946 58,677 26.92% 101-410-1320-41030 Part-time Salaries 5,613 6,321 - - #DIV/0!Removed for 2018 Budget 101-410-1320-41210 PERA Contributions 14,378 14,363 16,346 4,401 26.92% 101-410-1320-41220 FICA Contributions 11,823 11,873 13,146 3,539 26.92% 101-410-1320-41230 Medicare Contributions 2,765 2,777 3,160 851 26.93% 101-410-1320-41300 Insurance 28,335 33,601 42,456 10,614 25.00% 101-410-1320-41510 Workers Compensation 6,252 1,457 1,678 2,005 119.49% Total Personnel 264,317$ 261,893$ 294,732$ 80,087$ 27.17% Materials and Supplies 101-410-1320-42000 Office Supplies 5,113 4,683 4,500 996 22.13% 101-410-1320-42030 Printed Forms 771 84 785 1,039 132.36%Deposit slips & Receipt books 101-410-1320-43040 Legal Services 322,842 140,883 100,000 15,263 15.26%3M Litigation to be paid by Water Fund for '17-18. 101-410-1320-43090 Newsletter/Website - 2,091 100 - 0.00% Total Materials and Supplies 328,727$ 147,741$ 105,385$ 17,298$ 16.41% Charges and Services 101-410-1320-43100 Assessing Services 52,049 51,646 53,350 - 0.00%250 New parcels per year and W.C. charge CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 3 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments 101-410-1320-43150 Contract Services 1,019 15,921 3,000 538 17.93% 101-410-1320-43180 Information Technology/Web 470 909 4,500 - 0.00% 101-410-1320-43190 Software Programs 2,338 2,601 3,750 2,011 53.63%laser fiche, plan it, adobe, etc 101-410-1320-43210 Telephone 1,574 1,585 1,770 290 16.38% 101-410-1320-43220 Postage 3,741 87 4,000 1,149 28.73% 101-410-1320-43310 Mileage 418 832 1,000 - 0.00% 101-410-1320-43510 Legal Publishing 8,003 2,655 13,000 924 7.11% 101-410-1320-43610 Insurance 26,121 27,130 29,400 - 0.00% 101-410-1320-43620 Cable Operation Expense - - - - #DIV/0! 101-410-1320-44330 Dues & Subscriptions 1,877 9,796 2,250 1,573 69.91% 101-410-1320-44370 Conferences & Training 844 1,453 2,000 1,437 71.85% Total Charges and Services 98,454$ 114,615$ 118,020$ 7,922$ 6.71% Miscellaneous 101-410-1320-44300 Miscellaneous 538 534 600 933 155.50%Fin. Director posting and Employee recognition. Total Miscellaneous 538$ 534$ 600$ 933$ 155.50% 1320 Total Administration 692,035$ 524,783$ 518,737$ 106,240$ 20.48% 1410 Elections Personnel 101-410-1410-41030 Part-time Salaries 7,037 - 7,500 - 0.00% 101-410-1410-41510 Workers Compensation - - - - #DIV/0! Total Personnel 7,037$ -$ 7,500$ -$ 0.00% Charges and Services 101-410-1410-43150 Contract Services 1,200 1,660 1,660 1,660 100.00%Wash. Cty. charges for elections Total Charges and Services 1,200$ 1,660$ 1,660$ 1,660$ 100.00% Capital Outlay 101-410-1410-45800 Other Equipment 20 - - - #DIV/0! Total Capital Outlay 20$ -$ -$ -$ #DIV/0! Miscellaneous 101-410-1410-44300 Miscellaneous 835 - 1,000 - 0.00% Total Miscellaneous 835$ -$ 1,000$ -$ 0.00% 1410 Total Elections 9,092$ 1,660$ 10,160$ 1,660$ 16.34% 1450 Communications Personnel 101-410-1450-41010 Full-time Salaries - 6,701 28,434 7,437 26.16% 101-410-1450-41030 Part-time Salaries - - - - #DIV/0! 101-410-1450-41210 PERA Contributions - 503 2,133 558 26.16% 101-410-1450-41220 FICA Contributions - 410 1,763 470 26.66% 101-410-1450-41230 Medicare Contributions - 96 412 110 26.70% 101-410-1450-41300 Insurance - 1,848 7,659 1,883 24.59% 101-410-1450-41510 Workers Compensation - - 219 262 119.63% Total Personnel -$ 9,558$ 40,620$ 10,720$ 26.39%New Hire in Q4 2017 - Asst. Admin. Charges and Services 101-410-1450-43090 Newsletter - - 5,000 - 0.00% 101-410-1450-43180 Information Technology/Web 50,580 58,147 35,500 11,646 32.81%Incr. per Roseville IT. Allocated to Utilities too 101-410-1450-43210 Telephone 308 - - - #DIV/0! 101-410-1450-43220 Postage - - 1,000 - 0.00% CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 4 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments 101-410-1450-43310 Mileage - - - - #DIV/0! 101-410-1450-43510 Public Notices - - - - #DIV/0! 101-410-1450-43620 Cable Operations 3,955 7,349 5,000 850 17.00%Increased meetings. 101-410-1450-44370 Conferences and Training - - - - #DIV/0! Total Charges and Services 54,843$ 65,496$ 46,500$ 12,496$ 26.87% 1450 Total Communications 54,843$ 75,054$ 87,120$ 23,216$ 26.65% 1520 Finance Personnel 101-410-1520-41010 Full-time Salaries 63,053 50,494 14,664 3,932 26.81% 101-410-1520-41030 Part-time Salaries 12,702 5,874 6,760 - 0.00% 101-410-1520-41210 PERA Contributions 5,281 3,787 1,100 295 26.82% 101-410-1520-41220 FICA Contributions 4,500 3,131 1,328 231 17.39% 101-410-1520-41230 Medicare Contributions 1,052 732 311 54 17.36% 101-410-1520-41300 Insurance 10,938 5,757 3,831 957 24.98% 101-410-1520-41420 Unemployment Benefits - 8,742 5,464 5,464 100.00% 101-410-1520-41510 Workers Compensation 204 315 165 244 147.88% Total Personnel 97,731$ 78,832$ 33,623$ 11,177$ 33.24% Materials and Supplies 101-410-1520-42000 Office Supplies 338 621 600 46 7.67% 101-410-1520-42030 Printed Forms 1,117 - 375 - 0.00% Total Materials and Supplies 1,456$ 621$ 975$ 46$ 4.72% Charges and Services 101-410-1520-43010 Audit Services 29,459 26,575 30,425 - 0.00%Paid during and after audit. 101-410-1520-43150 Contract Services 114 166,092 108,150 17,366 16.06% 101-410-1520-43190 Software Programs 118 6,400 19,433 6,227 32.04%Accela support and New Financial Software 101-410-1520-43210 Telephone 427 881 875 97 11.09%Roseville IT Phone and VPN access. 101-410-1520-43310 Mileage - - 250 - 0.00% 101-410-1520-44330 Dues & Subscriptions 170 330 500 299 59.80%GFOA, MNGFOA, APA 101-410-1520-44370 Conferences & Training - 344 750 - 0.00% Total Charges and Services 30,288$ 200,622$ 160,383$ 23,989$ 14.96% Miscellaneous 101-410-1520-44300 Miscellaneous 39,520 3,742 1,625 - 0.00% Total Miscellaneous 39,520$ 3,742$ 1,625$ -$ 0.00% 1520 Total Finance 168,994$ 283,817$ 196,606$ 35,212$ 17.91% 1910 Planning & Zoning Personnel 101-410-1910-41010 Full-time Salaries 149,034 141,532 146,468 43,856 29.94% 101-410-1910-41030 Part-time Salaries 6,261 6,348 6,760 - 0.00%Intern 101-410-1910-41210 PERA Contributions 11,211 10,615 10,985 3,293 29.98% 101-410-1910-41220 FICA Contributions 9,075 8,775 9,500 2,689 28.31% 101-410-1910-41230 Medicare Contributions 2,122 2,052 2,222 629 28.31% 101-410-1910-41300 Insurance 23,249 25,772 26,803 1,592 5.94%Lower based on staff coverage chosen. 101-410-1910-41510 Workers Compensation 415 658 1,192 1,424 119.46% Total Personnel 201,366$ 195,752$ 203,930$ 53,483$ 26.23% Materials and Supplies 101-410-1910-42000 Office Supplies 810 336 800 52 6.50% CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 5 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments 101-410-1910-42030 Printed Forms - - - - #DIV/0! Total Materials and Supplies 810$ 336$ 800$ 52$ 6.50% Charges and Services 101-410-1910-43020 Comprehensive Planning - 44,058 36,000 21,635 60.10%Comp Plan - $90K - 60/40 split 2017/2018 101-410-1910-43030 Engineering Services 18,688 6,608 15,000 643 4.29% 101-410-1910-43150 Contract Services 25,133 5,964 10,000 - 0.00% 101-410-1910-43190 Software Programs - 406 100 - 0.00% 101-410-1910-43210 Telephone 775 738 1,100 121 11.00% 101-410-1910-43220 Postage 6 220 25 13 52.00% 101-410-1910-43310 Mileage 342 344 300 19 6.33% 101-410-1910-43510 Legal Publishing - 1,410 500 273 54.60% 101-410-1910-44330 Dues & Subscriptions 617 - 1,115 - 0.00%AICP-475/ULI-640 101-410-1910-44350 Books - - - - #DIV/0! 101-410-1910-44370 Conferences & Training 1,520 405 2,500 83 3.31%APA - $2160 - Mankato Total Charges and Services 47,081$ 60,153$ 66,640$ 22,787$ 34.19% Miscellaneous 101-410-1910-44300 Miscellaneous 31 10 200 - 0.00% Total Miscellaneous 31$ 10$ 200$ -$ 0.00% 1910 Total Planning & Zoning 249,288$ 256,251$ 271,570$ 76,322$ 28.10% 1930 Engineering Services Charges and Services 101-410-1930-43030 Engineering Services 34,034 44,332 36,000 5,390 14.97% 101-410-1930-43210 Telephone 195 178 216 177 81.94%Roseville IT costs - 5% incr. and telephone Total Charges and Services 34,229$ 44,510$ 36,216$ 5,567$ 15.37% 1930 Total Engineering Services 34,229$ 44,510$ 36,216$ 5,567$ 15.37% 1940 City Hall Materials and Supplies 101-410-1940-42110 Cleaning Supplies - - - #DIV/0! 101-410-1940-42230 Building Repair Supplies 4 550 800 - 0.00% Total Materials and Supplies 4$ 550$ 800$ -$ 0.00% Charges and Services 101-410-1940-43180 Information Technology/Web - 185 389 - 0.00% 101-410-1940-43210 Telephone 614 691 900 177 19.67% 101-410-1940-43810 Utilities 3,851 3,940 6,500 736 11.33% 101-410-1940-43840 Refuse 1,129 1,561 1,325 127 9.62% 101-410-1940-44010 Repairs/Maint Contractual Bldg 21,350 9,735 6,000 1,518 25.30% 101-410-1940-44040 Repairs/Maint Contractual Eqpt 11,365 12,346 18,000 2,043 11.35%Full year of new copier lease 101-410-1940-44120 Rentals - Building 30,147 31,992 33,223 7,998 24.07% Total Charges and Services 68,457$ 60,450$ 66,337$ 12,600$ 18.99% Miscellaneous 101-410-1940-44300 Miscellaneous 1,981 568 1,016 81 7.97% Total Miscellaneous 1,981$ 568$ 1,016$ 81$ 7.97% 1940 Total City Hall 70,442$ 61,568$ 68,153$ 12,681$ 18.61% 2100 Police CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 6 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments Charges and Services 101-420-2100-43150 Law Enforcement Contract 536,330 615,054 664,675 731 0.11%Paid twice - July/December 101-420-2100-44300 Misc. - Community Event - 1,800 1,000 - 0.00% Total Charges and Services 536,330$ 616,854$ 665,675$ 731$ 0.11% 2100 Total Police 536,330$ 616,854$ 665,675$ 731$ 0.11% 2150 Prosecution Charges and Services 101-420-2150-43045 Attorney Criminal 44,144 42,874 44,996 3,500 7.78% Total Charges and Services 44,144$ 42,874$ 44,996$ 3,500$ 7.78% 2150 Total Prosecution 44,144$ 42,874$ 44,996$ 3,500$ 7.78% 2220 Fire Personnel 101-420-2220-41010 Full-time Salaries 71,918 79,050 85,515 22,456 26.26% 101-420-2220-41030 Part-time Salaries 96,663 111,622 228,179 56,754 24.87% 101-420-2220-41210 PERA Contributions 14,699 19,517 39,180 9,317 23.78%Based on PERF or FICA/Med. Eligible. In total ok. 101-420-2220-41220 FICA Contributions 6,038 6,908 4,340 3,519 81.08%Based on PERF or FICA/Med. Eligible. In total ok. 101-420-2220-41230 Medicare Contributions 2,364 2,672 1,015 1,127 111.03%Based on PERF or FICA/Med. Eligible. In total ok. 101-420-2220-41300 Insurance 13,673 14,993 17,093 4,272 24.99% 101-420-2220-41510 Workers Compensation 12,879 16,687 26,481 31,635 119.46% Total Personnel 218,234$ 251,449$ 401,803$ 129,080$ 32.13% Materials and Supplies 101-420-2220-42000 Office Supplies 1,444 1,494 500 26 5.20% 101-420-2220-42080 EMS Supplies 888 4,074 1,200 - 0.00%Odd year costs 101-420-2220-42090 Fire Prevention 722 2,741 3,000 48 1.60%New program - fire prevention 101-420-2220-42120 Fuel, Oil and Fluids 7,644 8,804 8,000 2,481 31.01% 101-420-2220-42400 Small Tools & Equipment 10,539 5,280 22,675 6,931 30.57% Total Materials and Supplies 21,237$ 22,393$ 35,375$ 9,486$ 26.82% Charges and Services 101-420-2220-43050 Physicals 4,221 5,186 8,075 25 0.31% 101-420-2220-43210 Telephone 3,682 3,995 4,200 739 17.60% 101-420-2220-43230 Radio 18,917 20,676 21,616 138 0.64% 101-420-2220-43310 Mileage 814 220 500 171 34.20% 101-420-2220-43630 Insurance 7,290 7,571 8,549 - 0.00% 101-420-2220-43810 Utility 9,520 13,231 15,500 3,705 23.90% 101-420-2220-43840 Refuse 2,948 3,890 3,200 53 1.66% 101-420-2220-44010 Repairs/Maint Bldg 17,938 11,134 7,000 2,513 35.90% 101-420-2220-44040 Repairs/Maint Eqpt 41,975 43,613 25,896 15,622 60.33% 101-420-2220-44170 Uniforms 5,255 4,550 9,821 3,158 32.16% 101-420-2220-44330 Dues & Subscriptions 3,275 3,044 3,955 1,427 36.08% 101-420-2220-44350 Books 230 180 440 - 0.00% 101-420-2220-44370 Conferences & Training 17,663 14,110 22,514 4,324 19.20% Total Charges and Services 133,727$ 131,400$ 131,266$ 31,875$ 24.28% Capital Outlay 101-420-2220-45500 Vehicle - 2,602 - - #DIV/0! Total Capital Outlay -$ 2,602$ -$ -$ #DIV/0! Miscellaneous 101-420-2220-44300 Miscellaneous 2,290 1,391 2,000 316 15.80% CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 7 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments Total Miscellaneous 2,290$ 1,391$ 2,000$ 316$ 15.80% 2220 Total Fire 375,488$ 409,235$ 570,444$ 170,757$ 29.93% 2250 Fire Relief Charges and Services 101-420-2250-44920 Fire State Aid 59,136 61,147 47,000 - 0.00%Relief Assoc. pass through Total Charges and Services 59,136$ 61,147$ 47,000$ -$ 0.00% 2250 Total Fire Relief 59,136$ 61,147$ 47,000$ -$ 0.00% 2400 Building Inspection Personnel 101-420-2400-41010 Full-time Salaries 167,498 210,934 272,754 42,825 15.70% 101-420-2400-41210 PERA Contributions 12,102 15,783 20,457 3,212 15.70% 101-420-2400-41220 FICA Contributions 10,062 12,513 16,911 2,584 15.28% 101-420-2400-41230 Medicare Contributions 2,353 2,926 3,955 604 15.27% 101-420-2400-41300 Insurance 24,554 41,094 53,002 7,171 13.53% 101-420-2400-41510 Workers Compensation 1,260 794 2,149 2,567 119.45% Total Personnel 217,830$ 284,044$ 369,228$ 58,963$ 15.97%Staffing reduction Materials and Supplies 101-420-2400-42000 Office Supplies 1,602 1,863 1,750 30 1.71% 101-420-2400-42030 Printed Forms - - 350 - 0.00% 101-420-2400-42120 Fuel, Oil and Fluids 521 198 3,600 - 0.00% Total Materials and Supplies 2,122$ 2,061$ 5,700$ 30$ 0.53% Charges and Services 101-420-2400-43030 Engineering 7,051 248 1,000 - 0.00%Handled in-house by Bldg. Official 101-420-2400-43180 Information Technology/Web 6,496 6,114 7,405 3,280 44.29%I-pads and PermitWorks 101-420-2400-43210 Telephone 1,912 3,208 2,500 599 23.96% 101-420-2400-43630 Insurance 178 185 400 - 0.00% 101-420-2400-44040 Repairs/Maint Eqpt 965 786 1,000 - 0.00% 101-420-2400-44170 Uniforms 80 986 1,200 160 13.33% 101-420-2400-44330 Dues & Subscriptions 185 310 740 - 0.00% 101-420-2400-44350 Books 870 345 500 231 46.20% 101-420-2400-44370 Conferences & Training 2,596 1,066 4,825 1,350 27.98% Total Charges and Services 20,333$ 13,248$ 19,570$ 5,620$ 28.72% Capital Outlay 101-420-2400-45500 Vehicle 2,889 - 24,000 - 0.00%Will be paid from fund balance. Total Capital Outlay 2,889$ -$ 24,000$ -$ 0.00% Miscellaneous 101-420-2400-44300 Miscellaneous 266 3,833 1,000 - 0.00% Total Miscellaneous 266$ 3,833$ 1,000$ -$ 0.00% 2400 Total Building Inspection 243,441$ 303,186$ 419,498$ 64,613$ 15.40% 2500 Emergency Communications Charges and Services 101-420-2500-43150 Contract Services 4,945 2,729 1,780 - 0.00%Replace Pole for 2017 Proj. Total Charges and Services 4,945$ 2,729$ 1,780$ -$ 0.00% CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 8 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments 2500 Total Emergency Communications 4,945$ 2,729$ 1,780$ -$ 0.00% 2700 Animal Control Charges and Services 101-420-2700-43150 Contract Services 10,646 11,448 7,725 - 0.00% Total Charges and Services 10,646$ 11,448$ 7,725$ -$ 0.00% 2700 Total Animal Control 10,646$ 11,448$ 7,725$ -$ 0.00% 3100 Public Works Personnel 101-430-3100-41010 Full-time Salaries 253,303 302,145 325,079 116,081 35.71%Seasonality 101-430-3100-41030 Part-time Salaries - 5,240 9,360 - 0.00% 101-430-3100-41210 PERA Contributions 18,494 22,526 24,081 8,689 36.08% 101-430-3100-41220 FICA Contributions 15,066 18,523 20,735 6,997 33.74% 101-430-3100-41230 Medicare Contributions 3,524 4,332 4,849 1,636 33.74% 101-430-3100-41300 Insurance 44,655 60,422 62,796 15,700 25.00% 101-430-3100-41510 Workers Compensation 12,028 14,990 19,749 23,593 119.46% 101-430-3100-41600 Safety Clothing Allowance - - 971 - 0.00% Total Personnel 347,071$ 428,178$ 467,620$ 172,696$ 36.93% Materials and Supplies 101-430-3100-42000 Office Supplies 1,666 810 800 485 60.63% 101-430-3100-42120 Fuel, Oil and Fluids 24,049 33,536 28,500 11,014 38.65% 101-430-3100-42150 Operating Supplies 2,431 3,009 2,000 1,211 60.55% 101-430-3100-42210 Repair/Maint. Supplies 3,964 9,698 12,750 14,381 112.79%Cutting edges, curb guards and tires. 101-430-3100-42240 Street Maintenance & Landscaping - Materials 20,688 411,456 20,000 211 1.06% 101-430-3100-42250 Street Maintenance 258,223 17,252 425,000 6,234 1.47%Sealcoat, Crackfill, Mill/overlay 101-430-3100-42260 Street Signs 2,389 5,631 5,000 480 9.60% 101-430-3100-42290 Sand/Salt 49,616 74,202 75,000 61,674 82.23% 101-430-3100-42400 Small Tools & Minor Equipment 2,788 3,777 8,000 826 10.33% 101-430-3100-44375 Personal Protection Equipment 1,465 1,828 2,800 472 16.86% Total Materials and Supplies 367,279$ 561,199$ 579,850$ 96,988$ 16.73% Charges and Services 101-430-3100-43030 Engineering Services 4,676 6,311 4,800 574 11.96% 101-430-3100-43150 Contract Services 30,132 35,937 24,500 802 3.27% 101-430-3100-43210 Telephone 7,347 7,578 7,800 1,260 16.15% 101-430-3100-43230 Radio 1,236 1,200 24,000 20,583 85.76%$20-7new 800mhz rad (1x cost) $4K ann cost 101-430-3100-43630 Insurance 15,105 15,688 19,000 - 0.00% 101-430-3100-43810 Utilities 34,935 50,104 52,000 18,001 34.62% 101-430-3100-43840 Refuse 2,407 2,343 3,000 340 11.33% 101-430-3100-44010 Repairs/Maint Bldg.10,996 11,438 21,000 5,287 25.18% 101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.165 1,203 1,500 - 0.00% 101-430-3100-44040 Repairs/Maint Equip 25,364 41,497 34,000 11,276 33.16%Truck repairs 101-430-3100-44130 Equipment Rental - - 2,000 - 0.00% 101-430-3100-44170 Uniforms 5,886 7,118 7,500 1,991 26.55% 101-430-3100-44330 Dues & Subscriptions 294 631 600 511 85.17%Street Sup and APWA dues paid once per year. 101-430-3100-44370 Conferences & Training 3,889 2,242 4,800 - 0.00% 101-430-3100-44380 Clean-up Days 9,557 14,256 - - #DIV/0! Total Charges and Services 151,988$ 197,546$ 206,500$ 60,625$ 29.36% Capital Outlay 101-430-3100-45500 Capital Purchases 34,723 - 145,000 - 0.00%Fleet Purchases - 1 ton, vac trlr, asphalt roller. Total Capital Outlay 34,723$ -$ 145,000$ -$ 0.00% CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 9 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments Miscellaneous 101-430-3100-44300 Miscellaneous 2,606 631 1,800 356 19.78%Asset Management subscription. Total Miscellaneous 2,606$ 631$ 1,800$ 356$ 19.78% 3100 Total Public Works 903,666$ 1,187,554$ 1,400,770$ 330,665$ 23.61% 5200 Parks & Recreation Personnel 101-450-5200-41010 Full-time Salaries 70,421 54,806 99,036 10,801 10.91%Seasonality 101-450-5200-41030 Part-time Salaries 30,934 24,089 28,080 3,600 12.82% 101-450-5200-41210 PERA Contributions 5,798 4,433 7,428 947 12.75% 101-450-5200-41220 FICA Contributions 6,027 4,725 7,857 872 11.10% 101-450-5200-41230 Medicare Contributions 1,410 1,105 1,843 204 11.07% 101-450-5200-41300 Insurance 18,232 20,897 18,481 4,620 25.00% 101-450-5200-41510 Workers Compensation 3,735 3,956 7,419 22,078 297.59%Needs to be reallocated 101-450-5200-41600 Safety Clothing Allowance - - 236 - 0.00% Total Personnel 136,556$ 114,011$ 170,380$ 43,122$ 25.31% Materials and Supplies 101-450-5200-42000 Office Supplies 60 611 800 105 13.13% 101-450-5200-42150 Operating Supplies 1,338 182 1,000 30 3.00% 101-450-5200-42160 Chemicals 1,057 577 2,000 - 0.00% 101-450-5200-42210 Repair/Maint. Supplies 4,505 3,746 7,000 - 0.00% 101-450-5200-42230 Building Repair Supplies 619 100 500 - 0.00% 101-450-5200-42400 Small Tools & Minor Equipment 2,365 2,548 2,500 185 7.40% Total Materials and Supplies 9,944$ 7,764$ 13,800$ 320$ 2.32% Charges and Services 101-450-5200-43150 Contract Services - 7,592 13,000 - 0.00% 101-450-5200-43210 Telephone 1,358 947 1,200 116 9.67% 101-450-5200-43630 Insurance 3,079 3,198 5,000 - 0.00% 101-450-5200-43810 Utilities 6,446 10,641 10,500 2,222 21.16% 101-450-5200-43840 Refuse 20 1,991 1,000 232 23.20% 101-450-5200-44010 Repairs/Maint Bldg 63 130 2,800 - 0.00% 101-450-5200-44030 Repairs/Maint Imp Not Bldgs 2,959 7,679 3,200 - 0.00% 101-450-5200-44040 Repairs/Maint Eqpt 2,235 1,170 3,200 908 28.38% 101-450-5200-44120 Rentals - Buildings 6,476 7,627 7,000 340 4.86% 101-450-5200-44130 Equipment Rental - - 1,000 - 0.00% 101-450-5200-44170 Uniforms 67 58 100 - 0.00% 101-450-5200-44301 Events - 450 500 - 0.00% 101-450-5200-44302 Lakes - 7,499 15,000 - 0.00% 101-450-5200-44370 Conferences & Training 80 - 1,200 630 52.50% 101-450-5200-44375 Personal Protection Equipment 341 1,521 800 352 44.00% Total Charges and Services 23,124$ 50,503$ 65,500$ 4,800$ 7.33% Capital Outlay 101-450-5200-45500 Vehicles - - 25,000 - 0.00%Cushman utility vehicle Total Capital Outlay -$ -$ 25,000$ -$ 0.00% Miscellaneous 101-450-5200-44300 Miscellaneous 521 - 1,200 - 0.00% Total Miscellaneous 521$ -$ 1,200$ -$ 0.00% 5200 Total Parks & Recreation 170,145$ 172,278$ 275,880$ 48,242$ 17.49% CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 10 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments Total General Fund Expenditures:3,682,778$ 4,099,287$ 4,670,734$ 883,352$ 18.91% Total Gen Fund Revs. Over/(Under) Expenditures:701,756$ 483,307$ (0)$ (356,037)$ CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 11 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments 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 67,698 - - #DIV/0! 601-000-0000-36100 Special Assessments 11,334 - 111,077 2,400 2.16%With tax settlements in July/Dec '18 and Jan. '19. 601-000-0000-36205 Refunds and Reimbursements - 145 - - #DIV/0! 601-000-0000-36210 Interest on Investments 13,987 15,105 20,000 - 0.00%Allocated at year end 601-000-0000-37100 Water Sales 275,019 628,479 597,769 4,414 0.74%Q1 billed in April. 601-000-0000-37120 Bulk Water 5,423 3,184 2,000 233 11.65% 601-000-0000-37140 Water Access Revenue 979,500 1,518,400 960,000 9,000 0.94% 601-000-0000-37150 Water Connections - Municipal 244,500 186,052 320,000 55,000 17.19% 601-000-0000-37170 Meter Sales 244,260 118,052 87,500 19,250 22.00% 601-000-0000-37180 Tower Rent 52,526 - - - #DIV/0!Moved to G.F for 2017 601-000-0000-39210 Transfer In (59,872) - - - #DIV/0! Total Water Fund Revenues:5,200,500$ 2,537,115$ 2,098,346$ 90,297$ 4.30% Water Fund Expenses: Personnel 601-494-9400-41010 Full-time Salaries 127,902 109,196 105,194 22,568 21.45% 601-494-9400-41210 Safety Clothing Allowance - - 193 - 0.00% 601-494-9400-41220 PERA Contributions 15,792 8,128 7,590 1,684 22.19% 601-494-9400-41230 FICA Contributions 7,346 6,525 6,497 1,343 20.67% 601-494-9400-41300 Medicare Contributions 1,718 1,526 1,525 314 20.59% 601-494-9400-41420 Insurance 29,467 19,189 21,743 4,780 21.98% 601-494-9400-41510 Unemployment Insurance - 1,093 683 683 100.00% 601-494-9400-41600 Workers Compensation 1,904 3,980 5,884 7,029 119.46% Total Personnel 184,130$ 149,637$ 149,309$ 38,401$ 25.72% Materials and Supplies 601-494-9400-42000 Office Supplies 771 975 800 178 22.25% 601-494-9400-42030 Printed Forms 499 247 750 - 0.00% 601-494-9400-42150 Operating Supplies - - 1,000 45 4.50% 601-494-9400-42160 Chemicals 3,157 5,992 13,000 2,692 20.71% 601-494-9400-42210 Repair/Maint. Supplies 25,014 3,614 26,000 1,258 4.84% 601-494-9400-42300 Water Meters & Supplies 105,477 124,127 132,000 19,039 14.42%Replace 200 meters but order 250. 601-494-9400-44375 Personal Protective Equipment - 262 800 198 24.75% 601-494-9400-42400 Small Tools & Minor Equipment 3,955 2,218 8,300 2,597 31.29% Total Materials and Supplies 138,874$ 137,435$ 182,650$ 26,007$ 14.24% Charges and Services 601-494-9400-43030 Engineering Services - 17,338 20,000 1,834 9.17% 601-494-9400-43040 Legal Services 2,323 118,260 155,000 381 0.25%3M litigation moved from General Fund. 601-494-9400-43150 Contract Services 7,459 56,446 47,400 5,799 12.23% 601-494-9400-43180 Software Support 5,556 6,289 37,133 - 0.00%New fin. soft $40K alloc.to 3 Funds. IT costs 601-494-9400-43210 Telephone 793 687 800 139 17.38% 601-494-9400-43220 Postage 1,800 2,178 2,000 9 0.45%Coincides with billings 601-494-9400-43310 Mileage 189 - - - #DIV/0! 601-494-9400-43610 Insurance 8,975 9,322 12,000 - 0.00% 601-494-9400-43810 Electric Utility 34,392 54,894 45,000 13,247 29.44% 601-494-9400-43820 Water Utility 144,932 242,929 - 22,598 #DIV/0!Agreement ended w/ City of Oakdale in Feb. 601-494-9400-44030 Repairs\Maint Imp Not Bldgs 8,617 17,363 20,000 4,718 23.59% 601-494-9400-44040 Repairs/Maint. Equip.- - 8,000 298 3.73% 601-494-9400-44050 Repairs\Maint Imp Bldgs - - 2,000 - 0.00% 601-494-9400-44130 Equipment Rental - - 1,000 - 0.00% CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 12 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments 601-494-9400-44370 Conferences & Training 103 2,076 2,000 - 0.00% Total Charges and Services 215,140$ 527,782$ 352,333$ 49,023$ 13.91% Capital Outlay 601-494-9400-45300 Improvments Other Than Bldgs - 22,430 137,500 30,430 22.13%Util Veh $32.5K, WM Over $105K Total Capital Outlay -$ 22,430$ 137,500$ 30,430$ 22.13% Miscellaneous and Non-operating 601-494-9400-43320 Depreciation Expense 612,353 - - - #DIV/0!Removed as Cap. Imp. Plan costs account for it. 601-494-9400-44300 Miscellaneous 3,178 2,688 2,000 - 0.00% 601-000-0000-22500 Bond Principal - 485,000 710,000 395,000 55.63% 601-494-9400-46110 Bond Interest 241,142 273,321 300,775 111,847 37.19% 601-494-9400-46200 Fiscal Agent Fees - Bond Payments 16,014 10,124 856 428 50.00% 601-494-9400-46250 Fiscal Agent Fees - Bond Issuance - 11,262 - - #DIV/0! 601-494-9400-47200 Transfer Out 40,427 - - - #DIV/0! Total Misc. and Non-operating 913,113$ 782,395$ 1,013,631$ 507,275$ 50.05% Total Water Fund Expenses:1,451,257$ 1,619,679$ 1,835,423$ 651,136$ 35.48% Total Water Fund Revs. Over/(Under) Expenses:3,749,243$ 917,436$ 262,923$ (560,839)$ -213.31% CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 13 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments 602 Sewer Fund Sewer Fund Revenues: 602-000-0000-36100 Special Assessments 21,073 22,000 77,874 - 0.00%With tax settlements in July/Dec '18 and Jan. '19. 602-000-0000-36210 Interest on Investments 14,584 15,812 20,000 - 0.00%Allocated at year end. 602-000-0000-37200 Sewer Sales 120,974 268,808 247,599 8,946 3.61%Q1 billed in April. 602-000-0000-37220 SAC Early Pay discount/revenue 8,474 8,474 5,800 - 0.00% 602-000-0000-37240 Sewer Connecton Fee Revenue 803,000 1,419,620 908,700 12,000 1.32% 602-000-0000-37250 Sewer Connection Fees Regional - - - - #DIV/0!Pass-through of approx $21K 602-000-0000-37260 Sewer Connection Fees Municipal 383,500 468,980 345,500 58,000 16.79% Total Sewer Fund Revenues:1,351,605$ 2,203,694$ 1,605,473$ 78,946$ 4.92% Sewer Fund Expenses: Personnel 602-495-9450-41010 Full-time Salaries 39,678 24,990 66,250 6,222 9.39% 602-495-9450-41210 Safety Clothing Allowance - - 123 - 0.00% 602-495-9450-41220 PERA Contributions 4,270 1,946 4,669 458 9.81% 602-495-9450-41230 FICA Contributions 1,987 1,490 4,058 372 9.17% 602-495-9450-41300 Medicare Contributions 464 349 961 87 9.05% 602-495-9450-41420 Insurance 8,352 9,913 10,744 2,170 20.20% 602-495-9450-41510 Unemployment Insurance - 546 342 342 100.00% 602-495-9450-41600 Workers Compensation 989 2,004 3,274 3,911 119.46% Total Personnel 55,739$ 41,238$ 90,421$ 13,562$ 15.00% Materials and Supplies 602-495-9450-42000 Repair/Maint. Supplies 5,873 73 4,000 1,199 29.98% 602-495-9450-42150 Office Supplies - - 800 45 5.63% 602-495-9450-42270 Operating Suppies - 1,724 1,000 - 0.00% 602-495-9450-44375 Personal Protective Equipment - 262 800 198 24.75% 602-495-9450-42400 Small Tools & Minor Equipment 2,860 2,462 5,500 2,022 36.76% Total Materials and Supplies 8,732$ 4,521$ 12,100$ 3,464$ 28.63% Charges and Services 602-495-9450-43030 Engineering Services - 5,905 20,000 6,390 31.95% 602-495-9450-43150 Contract Services 8,059 38,170 21,400 1,752 8.19% 602-495-9450-43180 Software Support 4,591 5,989 33,533 - 0.00%New fin. soft $40K alloc.to 3 Funds. IT costs 602-495-9450-43210 Telephone 1,008 1,146 1,500 242 16.13% 602-495-9450-43220 Postage - 2,500 1,175 - 0.00% 602-495-9450-43310 Mileage - - - #DIV/0! 602-495-9450-43610 Insurance 581 603 2,000 - 0.00% 602-495-9450-43810 Electric Utility 5,125 5,739 5,500 1,956 35.56% 602-495-9450-43820 Sewer Utility - Met Council 16,621 42,264 92,140 23,035 25.00% 602-495-9450-44030 Repairs/Maint. Equip.- 32,160 4,500 - 0.00% 602-495-9450-44040 Equipment Rental - - 1,000 - 0.00% 602-495-9450-44130 Repairs\Maint Imp Not Bldgs 1,391 - 1,200 - 0.00% 602-495-9450-44370 Conferences & Training 80 3,718 2,000 500 25.00% Total Charges and Services 37,456$ 138,194$ 185,948$ 33,875$ 18.22% Capital Outlay 602-495-9450-45300 Improvements Other Than Bldgs - 27,260 85,000 20,634 24.28%Util Veh - $32.5K, Sewer Oversizing - $52.5K Total Capital Outlay -$ 27,260$ 85,000$ 20,634$ 24.28% Miscellaneous and Non-operating 602-495-9450-43320 Depreciation Expense 132,265 - - - #DIV/0!Removed as Cap. Imp. Plan costs account for it. CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 14 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments 602-495-9450-44300 Miscellaneous Expenses 26,036 310 300 - 0.00% 6002-000-0000-22500 Bond Principal - 220,000 275,000 115,000 41.82% 602-495-9450-46110 Bond Interest 116,715 124,318 195,324 101,872 52.16% 602-495-9450-46250 Fiscal Agent Fees 3,707 33,907 - - #DIV/0! 602-495-9450-47200 Transfer Out 102,678 - - - #DIV/0! Total Misc. and Non-operating 381,401$ 378,535$ 470,624$ 216,872$ 46.08% Total Sewer Fund Expenses:483,328$ 589,748$ 844,092$ 288,407$ 34.17% Total Sewer Fund Revs. Over/(Under) Expenses:868,277$ 1,613,946$ 761,381$ (209,461)$ -27.51% CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 15 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments 603 Storm Water Fund Storm Water Fund Revenues: 603-000-0000-36100 Special Assessments - - - - #DIV/0!With tax settlements in July/Dec '18 and Jan. '19. 603-000-0000-36210 Interest on Investment 15,933 11,981 7,000 - 0.00%Allocated at year end. 603-000-0000-36232 Developer Contributions - 100,000 - - #DIV/0! 603-000-0000-37100 Surface Water Utility Sales 185,858 185,898 283,587 206,442 72.80%Billed annually. 603-000-0000-37140 SW Review Fee Revenue 27,375 38,350 29,375 6,750 22.98% Total Storm Water Fund Revenues:229,166$ 336,229$ 319,962$ 213,192$ 66.63% Storm Water Fund Expenses: Personnel 603-496-9500-41010 Full-time Salaries 20,591 11,642 34,273 2,864 8.36% 603-496-9500-41210 Safety Clothing Allowance - - 53 - 0.00% 603-496-9500-41220 PERA Contributions 2,408 967 2,570 215 8.37% 603-496-9500-41230 FICA Contributions 1,129 682 2,099 169 8.05% 603-496-9500-41300 Medicare Contributions 264 159 497 40 8.05% 603-496-9500-41420 Insurance 5,856 6,651 6,275 1,305 20.80% 603-496-9500-41510 Unemployment Insurance - 546 342 342 100.15% 603-496-9500-41600 Workers' Compensation - 1,150 1,361 1,626 119.47% Total Personnel 30,247$ 21,797$ 47,470$ 6,561$ 13.82% Materials and Supplies 603-496-9500-42000 Office Supplies 499 675 800 - 0.00% 603-496-9500-42150 Repair/Maint. Maint Supplies 3,972 135 2,000 315 15.75% 603-496-9500-42270 Operating Supplies - - 1,000 - 0.00% 603-496-9500-44375 Personal Protective Equipment - - 800 198 24.75% 603-496-9500-42400 Small Tools & Minor Equipment - 1,241 3,500 1,202 34.34% Total Materials and Supplies 4,471$ 2,051$ 8,100$ 1,715$ 21.17% Charges and Services 603-496-9500-43030 Engineering Services 11,827 6,311 20,000 120 0.60% 603-496-9500-43150 Contract Services 2,400 18,116 17,200 1,485 8.63% 603-496-9500-43180 Software Support 4,067 3,558 15,500 - 0.00%Needs allocation 603-496-9500-43220 Postage 1,800 - 2,000 - 0.00% 603-496-9500-43610 Insurance - - 1,500 - 0.00% 603-496-9500-44010 Street Sweeping 10,318 20,958 25,000 - 0.00% 603-496-9500-44030 Repairs/Maint Equip - - 1,000 - 0.00% 603-496-9500-44040 Repairs/Maint Not Bldg 1,368 - 3,000 - 0.00% 603-496-9500-44130 Equipment Rental - - 1,000 - 0.00% 603-496-9500-44370 Conferences & Training 2,500 1,875 2,500 270 10.80% Total Charges and Services 34,280$ 50,818$ 88,700$ 1,875$ 2.11% Capital Outlay 603-496-9500-45300 Improvements Other Than Bldgs - - 40,000 - 0.00%Surface water plan. Total Capital Outlay -$ -$ 40,000$ -$ 0.00% Miscellaneous and Non-operating 603-496-9500-43320 Depreciation Expense 15,963 - - #DIV/0!Removed as Cap. Imp. Plan costs account for it. 603-496-9500-44300 Miscellaneous Expenses 20,577 677 2,000 620 31.00% 603-000-0000-22500 Bond Principal - - 160,000 160,000 100.00% 603-496-9500-46110 Bond Interest 44,765 64,128 58,294 30,156 51.73% Total Misc. and Non-operating 81,305$ 64,805$ 220,294$ 190,776$ 86.60% Total Storm Water Fund Expenses:150,303$ 139,471$ 404,563$ 200,927$ 49.67% CITY OF LAKE ELMO MARCH 31, 2018 FINANCIAL STATEMENTS General Funds and Utility Funds 16 2016 2017 2018 2018 2018 Account Number Description Actual Actual Adopted YTD - March 31 Percent Used Comments Total Storm Water Fund Revs. Over/(Under) Expenses:78,863$ 196,758$ (84,601)$ 12,265$ -14.50%