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HomeMy WebLinkAbout#06 - 2nd Quarter Financials STAFF REPORT DATE: August 8, 2018 REGULAR ITEM #6 - Consent MOTION TO: City Council FROM: Sue Iverson – Finance Director AGENDA ITEM: Accept 2nd 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. ISSUE BEFORE THE CITY COUNCIL: 1) Does the City Council have any questions regarding the attached 2nd Quarter Financial information? 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 aligns with the 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: If removed from the consent agenda: Motion to recommend approval of the 2nd Quarter Financial Statements which include the General Fund and Utility Funds. ATTACHMENTS: 1) 2nd Quarter Financials – General Fund and Utility Funds CITY OF LAKE ELMO 2018 Budget 2nd Quarter Financials 1 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments General Fund Revenues: Total Taxes 2,382,813$ -$ 0.00%1st half July, 2nd half Dec Total Licenses and Permits 994,400$ 702,459$ 70.64% Total Intergovernmental 238,026$ -$ 0.00%Most are July and December receipt. Total Charges for Services 611,595$ 371,018$ 60.66% Total Fines and Forfeits 49,000$ -$ 0.00% Total Investment Earnings 40,000$ -$ 0.00% Total Miscellaneous 160,900$ 140,467$ 87.30% Total General Fund Revenues:4,476,734$ 1,213,944$ 27.12% General Fund Expenditures: 1110 Total Mayor & Council 48,404$ 17,830$ 36.84% 1320 Total Administration 518,737$ 303,995$ 58.60% 1410 Total Elections 10,160$ 1,666$ 16.40% 1450 Total Communications 87,120$ 62,101$ 71.28% 1520 Total Finance 196,607$ 147,273$ 74.91%Software conversion costs 1910 Total Planning & Zoning 271,570$ 169,563$ 62.44%Comp Plan 1930 Total Engineering Services 36,216$ 22,191$ 61.27% 1940 Total City Hall 68,153$ 25,689$ 37.69% 2100 Total Police 665,675$ 634$ 0.10%bill not received from County yet 2150 Total Prosecution 44,996$ 17,500$ 38.89% 2220 Total Fire 570,443$ 317,565$ 55.67% 2250 Total Fire Relief 47,000$ -$ 0.00%Payment made when revenue is received to pass thru 2400 Total Building Inspection 419,498$ 132,326$ 31.54% 2500 Total Emergency Communications 1,780$ 900$ 50.56% 2700 Total Animal Control 7,725$ 3,622$ 46.89% 3100 Total Streets 1,400,770$ 599,529$ 42.80% 5200 Total Parks & Recreation 275,880$ 90,874$ 32.94% 9000 Total Transfers -$ -$ #DIV/0! Total General Fund Expenditures:4,670,734$ 1,913,257$ 40.96% Total Gen Fund Revs. Over/(Under) Expenditures:(194,000)$ (699,313)$ Use of Fund Balance if negative CITY OF LAKE ELMO 2018 Budget 2nd Quarter Financials 2 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 601 Water Fund Water Fund Revenues: 601-000-0000-36100 Special Assessments 111,077 9,429 8.49%1st half July, 2nd half Dec 601-000-0000-36210 Interest on Investments 20,000 0.00% 601-000-0000-37100 Water Sales 597,769 226,797 37.94%recorded as payments received, only reflects 1st quarter 601-000-0000-37120 Bulk Water 2,000 438 21.90% 601-000-0000-37130 Water Lat Benefit Fee 11,600 #DIV/0! 601-000-0000-37140 Water Access Revenue 960,000 89,000 9.27% 601-000-0000-37150 Water Connections - Municipal 320,000 154,000 48.13% 601-000-0000-37170 Meter Sales 87,500 51,998 59.43% Total Water Fund Revenues:2,098,346$ 543,263$ 25.89% Total Water Fund Expenses:1,835,423$ 520,516$ 28.36% Total Water Fund Revs. Over/(Under) Expenses:262,923$ 22,746$ CITY OF LAKE ELMO 2018 Budget 2nd Quarter Financials 3 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 602 Sewer Fund Sewer Fund Revenues: 602-000-0000-36100 Special Assessments 77,874 33,100 42.50%1st half July, 2nd half Dec 602-000-0000-36210 Interest on Investments 20,000 0.00% 602-000-0000-37200 Sewer Sales 247,599 110,677 44.70%recorded as payments received, only reflects 1st quarter 602-000-0000-37220 SAC Early Pay discount/revenue 5,800 3,500 60.34% 602-000-0000-37230 Sewer Lat Benefit Fee 25,500 0.00% 602-000-0000-37240 Sewer Connecton Fee Revenue (SAC)883,200 21,000 2.38% 602-000-0000-37250 Sewer Connection Fees Regional - 408,534 #DIV/0! 602-000-0000-37260 Sewer Connection Fees Municipa 345,500 153,500 44.43% Total Sewer Fund Revenues:1,605,473$ 730,311$ 45.49% Total Sewer Fund Expenses:843,970$ 228,417$ 27.06% Total Sewer Fund Revs. Over/(Under) Expenses:761,503$ 501,894$ CITY OF LAKE ELMO 2018 Budget 2nd Quarter Financials 4 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 603 Storm Water Fund Storm Water Fund Revenues: 603-000-0000-36100 Special Assessments #DIV/0! 603-000-0000-36210 Interest on Investment 7,000 0.00% 603-000-0000-37100 Surface Water Utility Sales 283,587 198,939 70.15% 603-000-0000-37140 SW Review Fee Revenue 29,375 20,838 70.94% Total Storm Water Fund Revenues:319,962$ 219,776$ 68.69% Total Storm Water Fund Expenses:404,564$ 53,383$ 13.20% Total Storm Water Fund Revs. Over/(Under) Expenses:(84,602)$ 166,394$ CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 5 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments General Fund Revenues: Taxes 101-000-0000-31010 Current Ad Valorem Taxes 2,202,698$ -$ 0.00%1st half July, 2nd half Dec 101-000-0000-31020 Delinquent Ad Valorem Taxes 15,000 - 0.00%1st half July, 2nd half Dec 101-000-0000-31030 Mobile Home Tax 15,000 - 0.00%1st half July, 2nd half Dec 101-000-0000-31040 Fiscal Disparities 149,615 - 0.00%1st half July, 2nd half Dec 101-000-0000-31050 Tax Abatement - - #DIV/0!1st half July, 2nd half Dec 101-000-0000-31910 Penalty & Interest on Taxes 500 - 0.00%1st half July, 2nd half Dec 101-000-0000-31920 Forfeited Tax Sale Apportionment - - #DIV/0!1st half July, 2nd half Dec Total Taxes 2,382,813$ -$ 0.00% Licenses and Permits 101-000-0000-32110 Liquor License 8,300 200 2.41% 101-000-0000-32180 Wastehauler License 1,000 - 0.00% 101-000-0000-32181 General Contractor License - 150 #DIV/0! 101-000-0000-32210 Building Permits 800,000 501,100 62.64% 101-000-0000-32211 Driveway Permits 17,500 10,980 62.74% Fireplace Permits - 11,040 #DIV/0!budgeted in Bldg Permits 101-000-0000-32220 Heating Permits 60,000 36,562 60.94% 101-000-0000-32230 Plumbing Permits 60,000 35,802 59.67% Pool Permits - 750 #DIV/0!budgeted in Bldg Permits Siding Permits - 14,927 #DIV/0!budgeted in Bldg Permits Roof Permits - 60,022 #DIV/0!budgeted in Bldg Permits 101-000-0000-32240 Animal License 2,000 1,200 60.00% 101-000-0000-32250 Utility Permits 33,000 27,370 82.94% 101-000-0000-32260 Burning Permit 2,500 1,415 56.60% 101-000-0000-32270 Massage Therapy Licenses 100 200 200.00% 101-000-0000-35101 Fire Sprinkler Alarm Fees 8,500 273 3.21% Fire Alarm Fees 1,500 470 31.33% Total Licenses and Permits 994,400$ 702,459$ 70.64% Intergovernmental 101-000-0000-33418 MSA - Maintenance 135,561 0.00%July receipt 101-000-0000-33420 State Fire Aid 47,000 0.00%November receipt 101-000-0000-33422 PERA Aid 2,749 0.00%July and December receipt. 101-000-0000-33426 Miscellaneous State Grants 4,820 0.00% Payment in Lieu of Taxes 32,130 0.00%ISD 916 Service Fee Due in Dec. 101-000-0000-33621 Recycling Grant 15,766 - 0.00%July receipt Total Intergovernmental 238,026$ -$ 0.00% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 6 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments Charges for Services 101-000-0000-34103 Zoning & Subdivision Fees 55,000 21,265 38.66% 101-000-0000-34104 Plan Check Fees 525,000 314,701 59.94% 101-000-0000-34105 Sale of Copies, Books, Maps 200 17 8.38% 101-000-0000-34107 Assessment Searches 1,395 525 37.63% 101-000-0000-34111 Cable Operation Reimbursement 5,000 2,910 58.20%Offset with Cable Operators charge in Communications 101-000-0000-34112 Planning & Zoning Review Fee - 16,000 #DIV/0!$100 every new review charged 101-000-0000-36206 Escrow Administration Fee 25,000 15,600 62.40%$100 every new escrow is charged Total Charges for Services 611,595$ 371,018$ 60.66% Fines and Forfeits 101-000-0000-35100 Fines 49,000 - 0.00%July receipt Total Fines and Forfeits 49,000$ -$ 0.00% Investment Earnings 101-000-0000-36210 Interest Earnings 40,000 - 0.00%Interest allocated in December Total Investment Earnings 40,000$ -$ 0.00% Miscellaneous 101-000-0000-33622 Cable Franchise Revenue 68,000 81,581 119.97% 101-000-0000-36200 Miscellaneous Revenue 29,900 781 2.61% Conservation Easement Fee 20,000 #DIV/0! 101-000-0000-36230 Donations 10,000 14,036 140.36%Arbor Glen Safe Haven Project $1,336, Jaycees $12,700 101-000-0000-37180 Tower Rent 53,000 24,069 45.41% Total Miscellaneous 160,900$ 140,467$ 87.30% Total General Fund Revenues:4,476,734$ 1,213,944$ 27.12% General Fund Expenditures: 1110 Mayor & Council Personnel 101-410-1110-41030 Part-time Salaries 25,690 12,845 50.00% 101-410-1110-41220 FICA Contributions 1,593 796 49.99% 101-410-1110-41230 Medicare Contributions 373 186 49.94% 101-410-1110-41510 Workers Compensation 198 237 119.46%Payment made in January Total Personnel 27,854$ 14,064$ 50.49% Materials and Supplies 101-410-1110-42000 Office Supplies 30 0.00% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 7 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 101-410-1110-42001 Computer Reimbursement #DIV/0! 101-410-1110-43310 Mileage 300 - 0.00% Total Materials and Supplies 330$ -$ 0.00% Charges and Services 101-410-1110-44300 Miscellaneous 6,750 111 1.64% 101-410-1110-44330 Dues & Subscriptions 12,470 3,655 29.31% 101-410-1110-44370 Conferences & Training 1,000 - 0.00% Total Charges and Services 20,220$ 3,766$ 18.63% 1110 Total Mayor & Council 48,404$ 17,830$ 36.84% 1320 Administration Personnel 101-410-1320-41010 Full-time Salaries 217,946 144,317 66.22% 101-410-1320-41210 PERA Contributions 16,346 10,828 66.24% 101-410-1320-41220 FICA Contributions 13,146 8,484 64.54% 101-410-1320-41230 Medicare Contributions 3,160 1,984 62.79% 101-410-1320-41300 Insurance 42,456 21,200 49.93% 101-410-1320-41510 Workers Compensation 1,678 2,005 119.46%Payment made in Jan Total Personnel 294,732$ 188,818$ 64.06% Materials and Supplies 101-410-1320-42000 Office Supplies 4,500 1,646 36.57% 101-410-1320-42030 Printed Forms 785 - 0.00% 101-410-1320-43090 Newsletter/Website 100 - 0.00% Total Materials and Supplies 5,385$ 1,646$ 30.56% Charges and Services 101-410-1320-43100 Assessing Services 53,350 7,983 14.96% 101-410-1320-43040 Legal Services 100,000 60,565 60.56% 101-410-1320-43150 Contract Services 3,000 1,420 47.34% 101-410-1320-43180 Information Technology/Web 4,500 2,221 49.36% 101-410-1320-43190 Software Programs 3,750 2,011 53.62% 101-410-1320-43210 Telephone 1,770 642 36.28% 101-410-1320-43220 Postage 4,000 1,149 28.73% 101-410-1320-43310 Mileage 1,000 170 17.05% 101-410-1320-43510 Legal Publishing 13,000 1,473 11.33% 101-410-1320-43610 Insurance 29,400 30,999 105.44%Payment made in Jan 101-410-1320-44330 Dues & Subscriptions 2,250 1,889 83.96% 101-410-1320-44370 Conferences & Training 2,000 1,987 99.33% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 8 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments Total Charges and Services 218,020$ 112,509$ 51.61% Miscellaneous 101-410-1320-44300 Miscellaneous 600 1,022 170.31%Empl/Public Service Recognition Supplies Total Miscellaneous 600$ 1,022$ 170.31% 1320 Total Administration 518,737$ 303,995$ 58.60% 1410 Elections Personnel 101-410-1410-41030 Part-time Salaries 7,500 0.00%Primary Aug, General Nov 101-410-1410-41510 Workers Compensation - - #DIV/0! Total Personnel 7,500$ -$ 0.00% Charges and Services 101-410-1410-43310 Travel Expense 6 #DIV/0! 101-410-1410-43150 Contract Services 1,660 1,660 100.00%Wash. Cty. charges for elections Total Charges and Services 1,660$ 1,666$ 100.35% Capital Outlay 101-410-1410-45800 Other Equipment - - #DIV/0! Total Capital Outlay -$ -$ #DIV/0! Miscellaneous 101-410-1410-44300 Miscellaneous 1,000 - 0.00% Total Miscellaneous 1,000$ -$ 0.00% 1410 Total Elections 10,160$ 1,666$ 16.40% 1450 Communications Personnel 101-410-1450-41010 Full-time Salaries 28,434 15,247 53.62% 101-410-1450-41210 PERA Contributions 2,133 1,144 53.62% 101-410-1450-41220 FICA Contributions 1,763 961 54.52% 101-410-1450-41230 Medicare Contributions 412 225 54.57% 101-410-1450-41300 Insurance 7,659 3,750 48.96% 101-410-1450-41510 Workers Compensation 219 262 119.46% Total Personnel 40,620$ 21,588$ 53.15% Charges and Services 101-410-1450-43090 Newsletter 5,000 2,069 41.38%Spring/Summer newsletter CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 9 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 101-410-1450-43180 Information Technology/Web 35,500 34,878 98.25% 101-410-1450-43220 Postage 1,000 656 65.61%newsletter postage 101-410-1450-43620 Cable Operations 5,000 2,910 58.20% 101-410-1450-44370 Conferences and Training - - #DIV/0! Total Charges and Services 46,500$ 40,513$ 87.12% 1450 Total Communications 87,120$ 62,101$ 71.28% 1520 Finance Personnel 101-410-1520-41010 Full-time Salaries 14,665 23,395 159.53%2018 Hired Full Time Fin Dir Temporary Employees 6,760 2,556 37.81% 101-410-1520-41210 PERA Contributions 1,100 1,755 159.51%2018 Hired Full Time Fin Dir 101-410-1520-41220 FICA Contributions 1,328 1,540 115.99%2018 Hired Full Time Fin Dir 101-410-1520-41230 Medicare Contributions 311 360 115.82%2018 Hired Full Time Fin Dir 101-410-1520-41300 Insurance 3,831 3,800 99.19%2018 Hired Full Time Fin Dir 101-410-1520-41420 Unemployment Benefits 5,464 0 0.00% 101-410-1520-41510 Workers Compensation 165 244 147.76%Payment made in Jan Total Personnel 33,624$ 33,651$ 100.08% Materials and Supplies 101-410-1520-42000 Office Supplies 600 1,077 179.54%Set up for new employee 101-410-1520-42030 Printed Forms 375 1,039 277.18%Check Stock Total Materials and Supplies 975$ 2,117$ 217.09% Charges and Services 101-410-1520-43010 Audit Services 30,425 15,400 50.62% 101-410-1520-43150 Contract Services 108,150 77,120 71.31%Finance Consultant /CLA Jan-May 101-410-1520-43180 IT Support 607 #DIV/0! 101-410-1520-43190 Software Programs 19,433 16,716 86.02%Software Upgrade 101-410-1520-43210 Telephone 875 290 33.16% 101-410-1520-43310 Mileage 250 - 0.00% 101-410-1520-44330 Dues & Subscriptions 500 1,037 207.40%New employee memberships 101-410-1520-44370 Conferences & Training 750 - 0.00% Total Charges and Services 160,383$ 111,170$ 69.32% Miscellaneous 101-410-1520-44300 Miscellaneous 1,625 336 20.66% Total Miscellaneous 1,625$ 336$ 20.66% 1520 Total Finance 196,607$ 147,273$ 74.91% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 10 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 1910 Planning & Zoning Personnel 101-410-1910-41010 Full-time Salaries 146,468 88,096 60.15% Temporary Employees 6,760 1,491 22.06% 101-410-1910-41210 PERA Contributions 10,985 6,614 60.20% 101-410-1910-41220 FICA Contributions 9,500 5,498 57.87% 101-410-1910-41230 Medicare Contributions 2,222 1,286 57.86% 101-410-1910-41300 Insurance 26,803 6,500 24.25% 101-410-1910-41510 Workers Compensation 1,192 1,424 119.46%Payment made in Jan Total Personnel 203,930$ 110,908$ 54.39% Materials and Supplies 101-410-1910-42000 Office Supplies 800 121 15.13% 101-410-1910-42030 Printed Forms - - #DIV/0! Total Materials and Supplies 800$ 121$ 15.13% Charges and Services 101-410-1910-43020 Comprehensive Planning 36,000 47,667 132.41% 101-410-1910-43030 Engineering Services 15,000 7,980 53.20% 101-410-1910-43150 Contract Services 10,000 973 9.73% 101-410-1910-43190 Software Programs 100 26 26.00% 101-410-1910-43210 Telephone 1,100 364 33.10% 101-410-1910-43220 Postage 25 13 53.16% 101-410-1910-43310 Mileage 300 40 13.49% 101-410-1910-43510 Legal Publishing 500 1,067 213.34% 101-410-1910-44330 Dues & Subscriptions 1,115 170 15.25% 101-410-1910-44370 Conferences & Training 2,500 233 9.31% Total Charges and Services 66,640$ 58,534$ 87.84% Miscellaneous 101-410-1910-44300 Miscellaneous 200 - 0.00% Total Miscellaneous 200$ -$ 0.00% 1910 Total Planning & Zoning 271,570$ 169,563$ 62.44% 1930 Engineering Services Charges and Services 101-410-1930-43030 Engineering Services 36,000 22,191 61.64% 101-410-1930-43210 Telephone 216 - 0.00% Total Charges and Services 36,216$ 22,191$ 61.27% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 11 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments Capital Outlay Construction Projects - - #DIV/0! Total Capital Outlay -$ -$ #DIV/0! 1930 Total Engineering Services 36,216$ 22,191$ 61.27% 1940 City Hall Materials and Supplies 101-410-1940-42110 Cleaning Supplies #DIV/0! 101-410-1940-42230 Building Repair Supplies 800 500 62.44% Total Materials and Supplies 800$ 500$ 62.44% Charges and Services 101-410-1940-43180 Information Technology/Web 389 0.00% 101-410-1940-43210 Telephone 900 767 85.28% 101-410-1940-43810 Utilities 6,500 1,517 23.34% 101-410-1940-43840 Refuse 1,325 637 48.11% 101-410-1940-44010 Repairs/Maint Contractual Bldg 6,000 6,459 107.66%cintas and cleaning, changed locks in 2018 101-410-1940-44040 Repairs/Maint Contractual Eqpt 18,000 7,335 40.75% 101-410-1940-44120 Rentals - Building 33,223 7,998 24.07%city lease space Total Charges and Services 66,337$ 24,715$ 37.26% Miscellaneous 101-410-1940-44300 Miscellaneous 1,016 475 46.75% Total Miscellaneous 1,016$ 475$ 46.75% 1940 Total City Hall 68,153$ 25,689$ 37.69% 2100 Police Charges and Services 101-420-2100-43150 Law Enforcement Contract 664,675 634 0.10%Invoice not received yet 101-420-2100-44300 Misc. - Community Event 1,000 - 0.00% Total Charges and Services 665,675$ 634$ 0.10% 2100 Total Police 665,675$ 634$ 0.10% 2150 Prosecution Charges and Services 101-420-2150-43045 Attorney Criminal 44,996 17,500 38.89% Total Charges and Services 44,996$ 17,500$ 38.89% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 12 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 2150 Total Prosecution 44,996$ 17,500$ 38.89% 2220 Fire Personnel 101-420-2220-41010 Full-time Salaries 85,515 44,912 52.52% 101-420-2220-41030 Part-time Salaries 158,179 103,671 65.54% Paid On Call Salaries 70,000 0.00%YTD costs are in Part-time Salaries above 101-420-2220-41210 PERA Contributions 39,180 17,015 43.43% 101-420-2220-41220 FICA Contributions 4,340 6,428 148.10% 101-420-2220-41230 Medicare Contributions 1,015 2,109 207.78% 101-420-2220-41300 Insurance 17,093 8,500 49.73% 101-420-2220-41510 Workers Compensation 26,481 31,635 119.46% Total Personnel 401,803$ 214,269$ 53.33% Materials and Supplies 101-420-2220-42000 Office Supplies 500 26 5.15% 101-420-2220-42080 EMS Supplies 1,200 118 9.83% 101-420-2220-42090 Fire Prevention 3,000 332 11.07% 101-420-2220-42120 Fuel, Oil and Fluids 8,000 7,519 93.98% 101-420-2220-42400 Small Tools & Equipment 22,675 19,277 85.01% Total Materials and Supplies 35,375$ 27,272$ 77.09% Charges and Services 101-420-2220-43050 Physicals 8,075 2,246 27.81% 101-420-2220-43210 Telephone 4,200 2,030 48.34% 101-420-2220-43230 Radio 21,615 11,055 51.14% 101-420-2220-43310 Mileage 500 171 34.22% 101-420-2220-43630 Insurance 8,549 7,195 84.16%corrected allocation, 101-420-2220-43810 Utility 15,500 7,360 47.48% 101-420-2220-43840 Refuse 3,200 267 8.33% 101-420-2220-44010 Repairs/Maint Bldg 7,000 4,657 66.53% 101-420-2220-44040 Repairs/Maint Eqpt 25,896 23,534 90.88% 101-420-2220-44170 Uniforms 9,821 3,367 34.29% 101-420-2220-44330 Dues & Subscriptions 3,955 2,922 73.88% 101-420-2220-44350 Books 440 0.00% 101-420-2220-44370 Conferences & Training 22,514 10,577 46.98% Total Charges and Services 131,265$ 75,381$ 57.43% Capital Outlay 101-420-2220-45500 Vehicle #DIV/0! 101-420-2220-45800 Equipment - - #DIV/0! CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 13 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments Total Capital Outlay -$ -$ #DIV/0! Miscellaneous 101-420-2220-44300 Miscellaneous 2,000 643 32.14% Total Miscellaneous 2,000$ 643$ 32.14% 2220 Total Fire 570,443$ 317,565$ 55.67% 2250 Fire Relief Charges and Services 101-420-2250-44920 Fire State Aid 47,000 - 0.00%Relief Assoc. pass through when revenue received Total Charges and Services 47,000$ -$ 0.00% 2250 Total Fire Relief 47,000$ -$ 0.00% 2400 Building Inspection Personnel 101-420-2400-41010 Full-time Salaries 272,754 88,539 32.46%1 additional Bldg Insp in 2018 not filled 101-420-2400-41210 PERA Contributions 20,457 6,643 32.47%1 additional Bldg Insp in 2018 not filled 101-420-2400-41220 FICA Contributions 16,911 5,341 31.58%1 additional Bldg Insp in 2018 not filled 101-420-2400-41230 Medicare Contributions 3,955 1,249 31.58%1 additional Bldg Insp in 2018 not filled 101-420-2400-41300 Insurance 53,002 16,000 30.19%1 additional Bldg Insp in 2018 not filled 101-420-2400-41510 Workers Compensation 2,149 2,567 119.46% Total Personnel 369,228$ 120,339$ 32.59% Materials and Supplies 101-420-2400-42000 Office Supplies 1,750 413 23.61% 101-420-2400-42030 Printed Forms 350 0.00% 101-420-2400-42120 Fuel, Oil and Fluids 3,600 - 0.00% Total Materials and Supplies 5,700$ 413$ 7.25% Charges and Services 101-420-2400-43030 Engineering 1,000 0.00% 101-420-2400-43180 Information Technology/Web 7,405 4,312 58.23% 101-420-2400-43210 Telephone 2,500 1,797 71.88% 101-420-2400-43510 Legal Publishing #DIV/0! 101-420-2400-43630 Insurance 400 3,566 891.44%corrected allocation 101-420-2400-44040 Repairs/Maint Eqpt 1,000 93 9.29% 101-420-2400-44170 Uniforms 1,200 160 13.33% 101-420-2400-44330 Dues & Subscriptions 740 0.00% 101-420-2400-44350 Books 500 231 46.20% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 14 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 101-420-2400-44370 Conferences & Training 4,825 1,415 29.33% Total Charges and Services 19,570$ 11,573$ 59.14% Capital Outlay 101-420-2400-45500 Vehicle 24,000 - 0.00%Moved from 2018 to 2019 Total Capital Outlay 24,000$ -$ 0.00% Miscellaneous 101-420-2400-44300 Miscellaneous 1,000 - 0.00% Total Miscellaneous 1,000$ -$ 0.00% 2400 Total Building Inspection 419,498$ 132,326$ 31.54% 2500 Emergency Communications Charges and Services 101-420-2500-43150 Contract Services 1,780 900 50.56% Total Charges and Services 1,780$ 900$ 50.56% 2500 Total Emergency Communications 1,780$ 900$ 50.56% 2700 Animal Control Charges and Services 101-420-2700-43150 Contract Services 7,725 3,622 46.89% Total Charges and Services 7,725$ 3,622$ 46.89% 2700 Total Animal Control 7,725$ 3,622$ 46.89% 3100 Streets Personnel 101-430-3100-41010 Full-time Salaries 321,079 216,577 67.45% Overtime 4,000 0.00%On call pay Temporary Employees 9,360 1,430 15.28%Seasonals 101-430-3100-41210 PERA Contributions 24,081 15,918 66.10% 101-430-3100-41220 FICA Contributions 20,735 13,128 63.31% 101-430-3100-41230 Medicare Contributions 4,849 3,070 63.32% 101-430-3100-41300 Insurance 62,796 31,000 49.37% Safety Clothing Allowance 971 0.00% 101-430-3100-41510 Workers Compensation 19,749 23,593 119.46%Payment made in Jan Total Personnel 467,620$ 304,715$ 65.16% Materials and Supplies CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 15 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 101-430-3100-42000 Office Supplies 800 367 45.84% 101-430-3100-42120 Fuel, Oil and Fluids 28,500 23,803 83.52% 101-430-3100-42150 Operating Supplies 2,000 2,206 110.29% Shift between line items, corrected coding to correct line item, previously 44170 Uniforms 101-430-3100-42210 Repair/Maint. Supplies 12,750 15,072 118.21%Truck tires $3064 101-430-3100-42240 Street Maintenance & Landscaping - Materials 20,000 8,884 44.42% 101-430-3120-42260 Street Signs 5,000 1,575 31.50% 101-430-3125-42290 Sand/Salt S&I 75,000 80,536 107.38% 101-430-3100-42400 Small Tools & Minor Equipment 8,000 2,599 32.48% 101-430-3100-44375 Personal Protection Equipment 2,800 472 16.86% Total Materials and Supplies 154,850$ 135,513$ 87.51% Charges and Services 101-430-3100-43030 Engineering Services 4,800 1,674 34.88% 101-430-3100-43090 Sealcoating & Crack Sealing 425,000 - 0.00% 101-430-3100-43150 Contract Services 24,500 6,722 27.44% 101-430-3100-43180 Information Technology/Web 400 #DIV/0! 101-430-3100-43210 Telephone 7,800 3,483 44.66% 101-430-3100-43230 Radio 24,000 21,116 87.98% 101-430-3100-43630 Insurance 19,000 17,740 93.37%corrected allocation 101-430-3100-43810 Utilities 19,124 11,718 61.27% 101-430-3100-43811 Street Lights 32,876 20,144 61.27% 101-430-3100-43840 Refuse 3,000 2,426 80.86% 101-430-3100-44010 Repairs/Maint Bldg.21,000 15,756 75.03%new garage doors/openers at PW 101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.1,500 928 61.89% 101-430-3100-44040 Repairs/Maint Equip 22,000 15,694 71.34% Repairs/Maint Equip S&I 12,000 0.00% 101-430-3100-44130 Equipment Rental 2,000 0.00% 101-430-3100-44170 Uniforms 7,500 3,419 45.59% 101-430-3100-44330 Dues & Subscriptions 600 661 110.15% 101-430-3100-44370 Conferences & Training 4,800 1,017 21.18% 101-430-3100-44380 Clean-up Days - - #DIV/0! Total Charges and Services 631,500$ 122,899$ 19.46% Capital Outlay Transfer to Vehicle Replacement Fund #DIV/0! 101-430-3100-45500 Capital Purchases 145,000 36,045 24.86% Total Capital Outlay 145,000$ 36,045$ 24.86% Miscellaneous 101-430-3100-44300 Miscellaneous 1,800 356 19.78% Total Miscellaneous 1,800$ 356$ 19.78% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 16 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 3100 Total Streets 1,400,770$ 599,529$ 42.80% 5200 Parks & Recreation Personnel 101-450-5200-41010 Full-time Salaries 99,036 21,295 21.50%Vacant positions Temporary Employees 28,080 4,770 16.99%Seasonal Workers/Park Summer-Ice Rink Winter 101-450-5200-41210 PERA Contributions 7,428 1,734 23.35%Vacant positions 101-450-5200-41220 FICA Contributions 7,857 1,576 20.06%Vacant positions 101-450-5200-41230 Medicare Contributions 1,843 369 20.00%Vacant positions 101-450-5200-41300 Insurance 18,481 4,000 21.64%Vacant positions Safety Clothing Allowance 236 0.00% 101-450-5200-41510 Workers Compensation 7,419 22,078 297.59%Payment made in Jan Total Personnel 170,380$ 55,822$ 32.76% Materials and Supplies 101-450-5200-42000 Office Supplies 800 319 39.86% 101-450-5200-42150 Operating Supplies 1,000 611 61.08% 101-450-5200-42160 Chemicals 2,000 0.00% 101-450-5200-42210 Repair/Maint. Supplies 7,000 768 10.98% 101-450-5200-42230 Building Repair Supplies 500 13 2.68% 101-450-5200-42400 Small Tools & Minor Equipment 2,500 247 9.88% Total Materials and Supplies 13,800$ 1,958$ 14.19% Charges and Services 101-450-5200-43150 Contracted Services 13,000 9,551 73.47% 101-450-5200-43210 Telephone 1,200 349 29.05% 101-450-5200-43630 Insurance 5,000 5,403 108.06%corrected allocation 101-450-5200-43810 Utilities 10,500 4,187 39.88% 101-450-5200-43840 Refuse 1,000 1,161 116.11% 101-450-5200-44010 Repairs/Maint Bldg 2,800 1,831 65.40% 101-450-5200-44030 Repairs/Maint Imp Not Bldgs 3,200 1,177 36.79% 101-450-5200-44040 Repairs/Maint Eqpt 3,200 1,120 35.00% 101-450-5200-44120 Rentals - Buildings 7,000 1,374 19.63% 101-450-5200-44170 Uniforms 100 0.00% 101-450-5200-44301 Events 500 482 96.35%Tree Give Away 101-450-5200-44302 Lakes 15,000 4,506 30.04%Grant to treat Invasive Species 101-450-5200-44370 Conferences & Training 1,200 900 75.00% 101-450-5200-44130 Equipment Rental 1,000 0.00% 101-450-5200-44375 Personal Protection Equipment 800 594 74.23% Total Charges and Services 65,500$ 32,634$ 49.82% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 17 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments Capital Outlay 101-5200-5200-45500 Capital Purchases 25,000 - 0.00% Total Capital Outlay 25,000$ -$ 0.00% Miscellaneous 101-450-5200-44300 Miscellaneous 1,200 460 38.32% Total Miscellaneous 1,200$ 460$ 38.32% 5200 Total Parks & Recreation 275,880$ 90,874$ 32.94% 9000 Transfers Transfers Transfer to Washington County (Library)#DIV/0! Total Transfers -$ -$ #DIV/0! 9000 Total Transfers -$ -$ #DIV/0! Total General Fund Expenditures:4,670,734$ 1,913,257$ 40.96% Total Gen Fund Revs. Over/(Under) Expenditures:(194,000)$ (699,314)$ 360.47%Use of Fund Balance if negative CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 18 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 601 Water Fund Water Fund Revenues: 601-000-0000-36100 Special Assessments 111,077 9,429 8.49%1st half July, 2nd half Dec 601-000-0000-36210 Interest on Investments 20,000 0.00% 601-000-0000-37100 Water Sales 597,769 226,797 37.94%recorded as payments received, only reflects 1st quarter 601-000-0000-37120 Bulk Water 2,000 438 21.90% 601-000-0000-37130 Water Lat Benefit Fee 11,600 #DIV/0! 601-000-0000-37140 Water Access Revenue 960,000 89,000 9.27% 601-000-0000-37150 Water Connections - Municipal 320,000 154,000 48.13% 601-000-0000-37170 Meter Sales 87,500 51,998 59.43% Total Water Fund Revenues:2,098,346$ 543,263$ 25.89% Water Fund Expenses: Personnel 601-494-9400-41010 Full-time Salaries 101,194 55,309 54.66% Overtime 4,000 0.00%On call pay 601-494-9400-41210 PERA Contributions 7,590 4,141 54.56% 601-494-9400-41220 FICA Contributions 6,497 3,279 50.47% 601-494-9400-41230 Medicare Contributions 1,525 767 50.28% 601-494-9400-41300 Insurance 21,743 11,000 50.59% 601-494-9400-41301 Unemployment Insurance 683 0.00% Safety Clothing Allowance 193 0.00% 601-494-9400-41510 Workers Compensation 5,884 7,744 131.61% Total Personnel 149,309$ 82,239$ 55.08% Materials and Supplies 601-494-9400-42000 Office Supplies 800 178 22.31% 601-494-9400-42030 Printed Forms 750 0.00% 601-494-9400-42150 Operating Supplies 1,000 236 23.56% 601-494-9400-42160 Chemicals 13,000 4,280 32.92% 601-494-9400-42210 Repair/Maint. Supplies 26,000 7,297 28.07% 601-494-9400-42300 Water Meters & Supplies 132,000 91,831 69.57% 601-494-9400-44375 Personal Protective Equipment 800 198 24.76% 601-494-9400-42400 Small Tools & Minor Equipment 8,300 6,002 72.32% Total Materials and Supplies 182,650$ 110,022$ 60.24% Charges and Services 601-494-9400-43030 Engineering Services 20,000 4,903 24.51% 601-494-9400-43040 Legal Services 155,000 21,916 14.14% 601-494-9400-43150 Contract Services 47,400 19,497 41.13%Financial Consultant Jan-May 601-494-9400-43180 IT Support 37,133 9,737 26.22% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 19 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 601-494-9400-43210 Telephone 800 369 46.17% 601-494-9400-43220 Postage 2,000 9 0.46% 601-494-9400-43610 Insurance 12,000 7,981 66.51%corrected allocation 601-494-9400-43810 Electric Utility 45,000 31,000 68.89% 601-494-9400-43820 Water Utility - 38,658 #DIV/0!City of Oakdale 601-494-9400-44030 Repairs\Maint Imp Not Bldgs 20,000 9,627 48.14% Repairs/Maint. Equip.8,000 3,443 43.03% Repairs\Maint Imp Bldgs 2,000 3,505 175.26% Equipment Rental 1,000 0.00% 601-494-9400-44370 Conferences & Training 2,000 125 6.25% Total Charges and Services 352,333$ 150,770$ 42.79% Capital Outlay 601-494-9400-45300 Improvments Other Than Bldgs 137,500 30,430 22.13% Total Capital Outlay 137,500$ 30,430$ 22.13% Miscellaneous and Non-operating 601-494-9400-44300 Miscellaneous 2,000 367 18.35% 601-494-9400-46010 Bond Principal 710,000 0.00% 601-494-9400-46110 Bond Interest 300,775 146,193 48.61% 601-494-9400-46200 Fiscal Agent Fees - Bond Payments 856 495 57.83% 601-494-9400-46250 Fiscal Agent Fees - Bond Issuance #DIV/0! Deferred Charges Amort #DIV/0! Bond Issuance Costs #DIV/0! 601-494-9400-47200 Transfer Out - - #DIV/0! Total Misc. and Non-operating 1,013,631$ 147,055$ 14.51% Total Water Fund Expenses:1,835,423$ 520,516$ 28.36% Total Water Fund Revs. Over/(Under) Expenses:262,923$ 22,746$ 8.65% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 20 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 602 Sewer Fund Sewer Fund Revenues: 602-000-0000-36100 Special Assessments 77,874 33,100 42.50%1st half July, 2nd half Dec 602-000-0000-36210 Interest on Investments 20,000 0.00% 602-000-0000-37200 Sewer Sales 247,599 110,677 44.70%recorded as payments received, only reflects 1st quarter 602-000-0000-37220 SAC Early Pay discount/revenue 5,800 3,500 60.34% 602-000-0000-37230 Sewer Lat Benefit Fee 25,500 0.00% 602-000-0000-37240 Sewer Connecton Fee Revenue (SAC)883,200 21,000 2.38% 602-000-0000-37250 Sewer Connection Fees Regional - 408,534 #DIV/0! 602-000-0000-37260 Sewer Connection Fees Municipa 345,500 153,500 44.43% Total Sewer Fund Revenues:1,605,473$ 730,311$ 45.49% Sewer Fund Expenses: Personnel 602-495-9450-41010 Full-time Salaries 62,250 14,591 23.44% Overtime 4,000 0.00%On call pay 602-495-9450-41210 PERA Contributions 4,669 1,087 23.27% 602-495-9450-41220 FICA Contributions 4,058 866 21.34% 602-495-9450-41230 Medicare Contributions 961 202 21.07% 602-495-9450-41300 Insurance 10,744 2,500 23.27% Unemployment Insurance 342 0.00% 602-495-9450-41510 Workers Compensation 3,274 4,626 141.29% Total Personnel 90,298$ 23,872$ 26.44% Materials and Supplies 602-495-9450-42270 Repair/Maint. Supplies 4,000 (414) -10.36% Office Supplies 800 1,199 149.85% Operating Suppies 1,000 171 17.12% Personal Protective Equipment 800 489 61.14% 602-495-9450-42400 Small Tools & Minor Equipment 5,500 2,437 44.32% Total Materials and Supplies 12,100$ 3,882$ 32.08% Charges and Services 602-495-9450-43030 Engineering Services 20,000 8,175 40.88% 602-495-9450-43150 Contract Services 21,400 8,200 38.32%Financial Consultant Jan-May 602-495-9450-43180 IT Support 33,533 10,712 31.94% 602-495-9450-43210 Telephone 1,500 679 45.28% 602-495-9450-43220 Postage 1,175 0.00% 602-495-9450-43610 Insurance 2,000 3,187 159.37%corrected allocation 602-495-9450-43810 Electric Utility 5,500 5,486 99.75% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 21 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 602-495-9450-43820 Sewer Utility - Met Council 92,140 46,070 50.00% Repairs/Maint. Equip.4,500 3,523 78.28% Equipment Rental 1,000 0.00% 602-495-9450-44030 Repairs\Maint Imp Not Bldgs 1,200 0.00% 602-495-9450-44370 Conferences & Training 2,000 545 27.25% Total Charges and Services 185,948$ 86,577$ 46.56% Capital Outlay 602-495-9450-45300 Improvements Other Than Bldgs 85,000 20,634 24.28% Total Capital Outlay 85,000$ 20,634$ 24.28% Miscellaneous and Non-operating 602-495-9450-44300 Miscellaneous Expenses 300 - 0.00% 602-495-9450-46010 Bond Principal 275,000 0.00% 602-495-9450-46110 Bond Interest 195,324 93,452 47.84% Deferred Charges Amort #DIV/0! Bond Issuance Costs #DIV/0! 602-495-9450-46250 Fiscal Agent Fees #DIV/0! 602-495-9450-47200 Transfer Out - - #DIV/0! Total Misc. and Non-operating 470,624$ 93,452$ 19.86% Total Sewer Fund Expenses:843,970$ 228,417$ 27.06% Total Sewer Fund Revs. Over/(Under) Expenses:761,503$ 501,894$ 65.91% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 22 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments 603 Storm Water Fund Storm Water Fund Revenues: 603-000-0000-36100 Special Assessments #DIV/0! 603-000-0000-36210 Interest on Investment 7,000 0.00% 603-000-0000-37100 Surface Water Utility Sales 283,587 198,939 70.15% 603-000-0000-37140 SW Review Fee Revenue 29,375 20,838 70.94% Total Storm Water Fund Revenues:319,962$ 219,776$ 68.69% Storm Water Fund Expenses: Personnel 603-496-9500-41010 Full-time Salaries 34,273 7,251 21.16% 603-496-9500-41210 PERA Contributions 2,570 544 21.16% 603-496-9500-41220 FICA Contributions 2,099 426 20.31% 603-496-9500-41230 Medicare Contributions 497 100 20.07% 603-496-9500-41300 Insurance 6,275 1,300 20.72% Safety Clothing Allowance 53 0.00% Unemployment Insurance 342 0.00% 603-496-9500-41510 Workers' Compensation 1,361 1,626 119.46% Total Personnel 47,470$ 11,247$ 23.69% Materials and Supplies 603-496-9500-42000 Office Supplies 800 86 10.78% 603-496-9500-42270 Repair/Maint. Maint Supplies 2,000 315 15.75% Operating Supplies 1,000 0.00% Personal Protective Equipment 800 198 24.76% 603-496-9500-42400 Small Tools & Minor Equipment 3,500 1,202 34.35% Total Materials and Supplies 8,100$ 1,802$ 22.24% Charges and Services 603-496-9500-43030 Engineering Services 20,000 1,175 5.88% 603-496-9500-43150 Contract Services 17,200 5,084 29.56%Financial Consultant Jan-May 603-496-9500-43180 IT Support 15,500 0.00% 603-496-9500-43220 Postage 2,000 0.00% 603-496-9500-43610 Insurance 1,500 5,001 333.42%corrected allocation 603-496-9500-44010 Street Sweeping 25,000 0.00% Repairs/Maint Equip 1,000 0.00% 603-496-9500-44030 Repairs/Maint Not Bldg 3,000 0.00% Equipment Rental 1,000 0.00% 603-496-9500-44370 Conferences & Training 2,500 270 10.80% Total Charges and Services 88,700$ 11,531$ 13.00% CITY OF LAKE ELMO 2018 Budget Jan - Jun Financials 23 2018 2018 2018 Account Number Description Adopted YTD - Jun 2018 Used Comments Capital Outlay 603-496-9500-45300 Improvements Other Than Bldgs 40,000 - 0.00% Total Capital Outlay 40,000$ -$ 0.00% Miscellaneous and Non-operating 603-496-9500-44300 Miscellaneous Expenses 2,000 666 33.30% 603-496-9500-46010 Bond Principal 160,000 0.00% 603-496-9500-46110 Bond Interest 58,294 28,138 48.27% Deferred Charges Amort #DIV/0! 603-496-9500-46200 Fiscal Agent Fees #DIV/0! Bond Issuance Costs - - #DIV/0! Total Misc. and Non-operating 220,294$ 28,804$ 13.08% Total Storm Water Fund Expenses:404,564$ 53,383$ 13.20% Total Storm Water Fund Revs. Over/(Under) Expenses:(84,602)$ 166,394$ -196.68%