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HomeMy WebLinkAbout#03 - Accept 2nd Quarter Financials STAFF REPORT DATE: August 7, 2019 CONSENT TO: City Council FROM: Sue Iverson – Finance Director AGENDA ITEM: Accept 2nd Quarter Financial Reports 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, attached are the Budget-to-Actual reports for the 2nd quarter of 2019. The Budget vs. Actual for 2nd quarter 2019 is attached with explanations alongside line items to explain variances from the budget. This format aligns with the budget worksheets used during the 2019 budget cycle. Please note that revenue figures are low on property taxes and utilities do to timing of when the revenue is received. Taxes are only received in July for those collected in May, December for those collected in October, and a clean-up payment for any delinquent taxes collected by the end of December in January of the next year. Utilities are billed quarterly so the report will only reflect payments for previous billings as 1st quarter bills go out in April and 2nd quarter bills went out in July, Storm Water is billed annually in January for the previous year. Expenditures reflect a combination of ongoing expenses and items that are one-time payments per year. Budgeted transfers will be done in July to divide the interest income equally among the funds (6 months each). The Finance Committee has reviewed the reports and recommends approval to the City Council. FISCAL IMPACT: N/A RECOMMENDATION: If removed from the consent agenda: Motion to recommend approval of the 2nd Quarter Financial Reports. ATTACHMENTS: 1) 2nd Quarter Budget-to-Actual Reports CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 1 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments General Fund Revenues: Taxes 101-410-1320-31010 Current Ad Valorem Taxes 2,963,905$ 0.00%Receive in July and Dec 101-410-1320-31020 Delinquent Ad Valorem Taxes 15,000 0.00%Receive in July and Dec 101-410-1320-31030 Mobile Home Tax 15,000 0.00%Receive in July and Dec 101-410-1320-31030 Delinquent Mobile Home Tax 0.00%Receive in July and Dec 101-410-1320-31040 Fiscal Disparities 199,221 0.00%Receive in July and Dec 101-410-1320-31045 Delinquent Fiscal Disparities 0.00%Receive in July and Dec 101-410-1320-31050 Tax Abatement 0.00%Receive in July and Dec 101-410-1320-31910 Penalty & Interest on Taxes 500 0.00%Receive in July and Dec 101-410-1320-31920 Forfeited Tax Sale Apportionment 0.00%Receive in July and Dec Total Taxes 3,193,626$ -$ 0.00% Licenses and Permits 101-410-1320-32110 Liquor License 8,300 2,050 24.70% 101-410-1320-32180 Wastehauler License 1,000 0.00% 101-410-1320-32181 General Contractor License - 250 0.00% 101-410-1320-32183 Heating Contractor License - 0.00% 101-410-1320-32184 Blacktopping Contractor License 0.00% 101-420-2400-32210 Building Permits 800,000 355,758 44.47% 101-410-1910-32211 Driveway Permits 15,000 6,235 41.57% 101-420-2400-32212 Fireplace Permits 16,000 7,260 45.38% 101-420-2400-32220 Heating Permits 60,000 27,083 45.14% 101-420-2400-32230 Plumbing Permits 60,000 36,928 61.55% 101-420-2400-32232 Pool Permits 1,000 300 30.00% 101-420-2400-32213 Siding Permits 12,500 896 7.17% 101-420-2400-32214 Roof Permits 50,000 3,818 7.64% 101-410-1320-32240 Animal License - 0.00%Discontinued in 2019 101-420-2400-32250 Utility Permits 27,000 13,474 49.90% 101-420-2220-32260 Burning Permit 2,000 975 48.75% 101-410-1320-32270 Massage Therapy Licenses 100 50 50.00% 101-420-2400-32275 Fire Suppression Permits 2,500 1,320 52.80% 101-420-2400-32278 Fire Permit Plan Check Fee 1,500 140 9.33% 101-420-2400-32282 Miscellaneous Permits - 100 0.00% Total Licenses and Permits 1,056,900$ 456,637$ 43.21% Intergovernmental 101-410-1320-33418 MSA - Maintenance 151,727 76,982 50.74%Pymt twice a year 101-420-2220-33420 State Fire Aid 60,000 0.00%November receipt 101-410-1320-33422 PERA Aid 2,749 0.00%July and December receipt. 101-450-5200-33426 Miscellaneous State Grants 4,820 0.00%DNR/Sunfish Lake Trail Grooming 101-410-1320-33623 Payment in Lieu of Taxes 32,773 0.00%ISD 916 Service Fee Due in Dec. - 2% incr./yr. End in 2026 101-430-3100-33630 Miscellaneous Grants 4,327 0.00%South Washington Cty Watersted Grant Agreement 101-410-1320-33521 Recycling Grant 15,766 - 0.00% Total Intergovernmental 267,835$ 81,309$ 30.36% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 2 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments Charges for Services 101-410-1910-34103 Zoning & Subdivision Fees 45,000 25,345 56.32% 101-420-2400-34104 Plan Check Fees 525,000 207,429 39.51% 101-410-1320-34105 Sale of Copies, Books, Maps 200 0.00% 101-410-1520-34107 Assessment Searches 1,400 465 33.21% 101-450-5200-34207 Building Code Surcharges 0.00%Pass Thru 101-450-5200-34710 Rent 12 0.00% 101-410-1450-34111 Cable Operation Reimbursement 5,000 1,015 20.30%Offset with Cable Operators charge in Communications 101-420-2400-34112 Planning & Zoning Review Fee 25,000 11,900 47.60%$100 every new review charged 101-420-2400-34114 Street Light Fee 0.00% 101-410-1910-34115 Base Map Upgrading Fee 0.00% 101-410-1910-36206 Escrow Administration Fee 25,000 13,300 53.20%$100 every new escrow is charged Total Charges for Services 626,600$ 259,466$ 41.41% Fines and Forfeits 101-410-2100-35100 Fines 49,000 5,221 10.66% Total Fines and Forfeits 49,000$ 5,221$ 10.66% Investment Earnings 101-410-1320-36210 Interest Earnings 40,000 - 0.00%Interest applied at EOY Total Investment Earnings 40,000$ -$ 0.00% Miscellaneous 101-410-1320-31811 Cable Franchise Revenue 85,000 103,692 121.99% 101-410-1320-36200 Miscellaneous Revenue 29,900 10,269 34.35% 101-420-2220-36200 Miscellaneous Revenue 4,543 0.00%Insurance Reimbursement for Sewer Backup 101-430-3100-36200 Miscellaneous Revenue 795 Surplus Auction Proceeds 101-410-1910-36236 Conservation Easement Fee 0.00% 101-420-2220-36204 Reimbursements - Fire - 0.00% 101-410-1320-36230 Donations 10,000 15,000 150.00%Jaycees Donation 101-420-2220-36230 Donations 1,500 0.00%AED Donation 101-410-1320-34120 Tower Rent 108,148 47,863 44.26% Total Miscellaneous 233,048$ 183,663$ 78.81% Total General Fund Revenues:5,467,009$ 986,295$ 18.04% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 3 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments General Fund Expenditures: 1110 Mayor & Council Personnel 101-410-1110-41030 Part-time Salaries 25,690 12,845 50.00%Paid 2x a year 101-410-1110-41220 FICA Contributions 1,593 796 49.99%Paid 2x a year 101-410-1110-41230 Medicare Contributions 373 186 49.94%Paid 2x a year 101-410-1110-41510 Workers Compensation 237 57 24.10%2019 Prem $119, Refund from 2018 $62 Total Personnel 27,893$ 13,885$ 49.78% Materials and Supplies 101-410-1110-42000 Office Supplies 125 135 108.26% 101-410-1110-42001 Computer Reimbursement 2,000 1,000 50.00% 101-410-1110-43310 Mileage 300 0.00% 101-410-1110-43185 IT Support 1,101 473 42.93% 101-410-1110-42002 IT Hardware 0.00% 101-410-1110-43190 Software Programs - - 0.00% Total Materials and Supplies 3,526$ 1,608$ 45.60% Charges and Services 101-410-1110-44300 Miscellaneous 7,000 6,814 97.35% 101-410-1110-44330 Dues & Subscriptions 12,800 3,672 28.69% 101-410-1110-44370 Conferences & Training 1,000 480 48.00% Total Charges and Services 20,800$ 10,966$ 52.72% 1110 Total Mayor & Council 52,219$ 26,459$ 50.67% 1320 Administration Personnel 101-410-1320-41010 Full-time Salaries 222,374 117,082 52.65% 101-410-1320-41030 Part-time Salaries 0.00% 101-410-3120-41020 Overtime 0.00% 101-410-3120-41040 Temporary Employees 0.00% 101-410-1320-41210 PERA Contributions 16,678 8,735 52.37% 101-410-1320-41220 FICA Contributions 17,012 8,243 48.45% 101-410-1320-41230 Medicare Contributions 0.00% 101-410-1320-41300 Insurance 39,114 20,439 52.25% 101-410-1320-41325 Life Insurance 344 79 22.91% 101-410-1320-41330 STD/LTD 1,198 705 58.85% 101-410-1320-41420 Unemployment Benefits 0.00% 101-410-1320-41510 Workers Compensation 2,005 758 37.82%2019 Prem $2149, Refund from 2018 $1391 Total Personnel 298,725$ 156,040$ 52.24% Materials and Supplies 101-410-1320-42000 Office Supplies 4,250 1,091 25.66% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 4 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 101-410-1320-42030 Printed Forms 100 0.00% 101-410-1320-43090 Newsletter/Website - - 0.00% Total Materials and Supplies 4,350$ 1,091$ 25.07% Charges and Services 101-410-1320-43100 Assessing Services 81,500 81,762 100.32% 101-410-1320-43040 Legal Services 90,000 21,649 24.05% 101-410-1320-43150 Contract Services 3,100 1,070 34.51% 101-410-1320-43180 Information Technology/Web 0.00% 101-410-1320-43185 IT Support 6,682 2,921 43.71% 101-410-1320-42002 IT Hardware 1,500 0.00% 101-410-1320-43190 Software Programs 1,309 760 58.06% 101-410-1320-43210 Telephone 2,511 850 33.84% 101-410-1320-43220 Postage 3,000 10 0.34% 101-410-1320-43310 Mileage 1,100 0.00% 101-410-1320-43510 Legal Publishing 10,000 1,268 12.68% 101-410-1320-43610 Insurance 35,649 32,212 90.36% 101-410-1320-43152 Cable Operation Expense 0.00% 101-410-1320-44330 Dues & Subscriptions 2,000 1,746 87.31% 101-410-1320-44370 Conferences & Training 3,000 500 16.67% Total Charges and Services 241,351$ 144,748$ 59.97% Miscellaneous 101-410-1320-44300 Miscellaneous 1,791 534 29.79% Total Miscellaneous 1,791$ 534$ 29.79% 1320 Total Administration 546,217$ 302,412$ 55.36% 1410 Elections Personnel 101-410-1410-41030 Part-time Salaries - 795 0.00%School Election will be reimbursed by School Dist 101-410-1410-41510 Workers Compensation - - 0.00% Total Personnel -$ 795$ 0.00% Charges and Services 101-410-1410-43310 Travel Expense 25 0.00% 101-410-1410-43510 Legal Notices Publishing 0.00% 101-410-1410-43150 Contract Services 1,660 1,660 100.00%annual charge Total Charges and Services 1,660$ 1,685$ 101.50% Capital Outlay 101-480-8000-45800 Other Equipment - - 0.00% Total Capital Outlay -$ -$ 0.00% Miscellaneous CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 5 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 101-410-1410-44300 Miscellaneous - 159 0.00% Total Miscellaneous -$ 159$ 0.00% 1410 Total Elections 1,660$ 2,639$ 158.98% 1450 Communications Personnel 101-410-1450-41010 Full-time Salaries 30,800 13,819 44.87% 101-410-1450-41030 Part-time Salaries 0.00% 101-410-1450-41020 Overtime 0.00% 101-410-1450-41040 Temporary Employees 0.00%Interns 101-410-1450-41210 PERA Contributions 2,310 1,036 44.87% 101-410-1450-41220 FICA Contributions 2,356 998 42.35% 101-410-1450-41230 Medicare Contributions 0.00% 101-410-1450-41300 Insurance 7,243 3,583 49.47% 101-410-1450-41325 Life Insurance 63 14 21.79% 101-410-1450-41330 STD/LTD 157 90 57.15% 0.00% 101-410-1450-41510 Workers Compensation 262 116 44.36%2019 Prem $298, Refund from 2018 $182 Total Personnel 43,191$ 19,657$ 45.51% Charges and Services 101-410-1450-43090 Newsletter 3,000 0.00% 101-410-1450-43180 Information Technology/Web 1,800 290 16.11% 101-410-1450-43185 IT Support 535 230 42.93% 101-410-1450-42002 IT Hardware 0.00% 101-410-1450-43190 Software Programs 0.00% 101-410-1450-43210 Telephone 0.00% 101-410-1450-43220 Postage 1,450 722 49.81% 101-410-1450-43310 Mileage 0.00% 101-410-1450-43510 Public Notices 0.00% 101-410-1450-43152 Cable Operations 5,000 1,870 37.40% 101-410-1450-44370 Conferences and Training - 0.00% Total Charges and Services 11,785$ 3,112$ 26.41% 1450 Total Communications 54,976$ 22,768$ 41.42% 1520 Finance Personnel 101-410-1520-41010 Full-time Salaries 97,334 44,056 45.26% 101-410-1520-41030 Part-time Salaries 0.00% 101-410-1520-41020 Overtime 0.00% 101-410-1520-41040 Temporary Employees 6,760 2,288 33.85%Intern 101-410-1520-41210 PERA Contributions 7,300 3,304 45.26% 101-410-1520-41220 FICA Contributions 7,963 3,351 42.08% 101-410-1520-41230 Medicare Contributions 0.00% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 6 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 101-410-1520-41300 Insurance 15,211 4,409 28.99% 101-410-1520-41325 Life Insurance 125 29 23.10% 101-410-1520-41330 STD/LTD 638 288 45.15% 101-410-1520-41420 Unemployment Benefits 0.00% 101-410-1520-41510 Workers Compensation 440 869 197.58%2019 Prem $1006, Refund from 2018 $137 Total Personnel 135,771$ 58,595$ 43.16% Materials and Supplies 101-410-1520-42000 Office Supplies 800 17 2.16% 101-410-1520-42030 Printed Forms 375 - 0.00% Total Materials and Supplies 1,175$ 17$ 1.47% Charges and Services 101-410-1520-43010 Audit Services 7,987 2,901 36.33% 101-410-1520-43150 Contract Services 3,000 0.00% 101-410-1520-43185 IT Support 3,779 1,622 42.93% 101-410-1520-42002 IT Hardware 1,200 52 4.35% 101-410-1520-43190 Software Programs 2,752 2,976 108.17%Actual annual charges 101-410-1520-43210 Telephone 585 264 45.14% 101-410-1520-43310 Mileage 500 0.00% 101-410-1520-44330 Dues & Subscriptions 2,000 464 23.20% 101-410-1520-44370 Conferences & Training 3,000 295 9.83% Total Charges and Services 24,802$ 8,575$ 34.57% Miscellaneous 101-410-1520-44300 Miscellaneous 5,000 458 9.17% Total Miscellaneous 5,000$ 458$ 9.17% 1520 Total Finance 166,748$ 67,645$ 40.57% 1910 Planning & Zoning Personnel 101-410-1910-41010 Full-time Salaries 148,632 77,291 52.00% 101-410-1910-41030 Part-time Salaries 0.00% 101-410-1910-41020 Overtime 0.00% 101-410-1910-41040 Temporary Employees 6,760 1,266 18.73%Intern 101-410-1910-41210 PERA Contributions 11,147 5,690 51.05% 101-410-1910-41220 FICA Contributions 11,887 5,987 50.37% 101-410-1910-41230 Medicare Contributions 0.00% 101-410-1910-41300 Insurance 30,422 3,410 11.21% 101-410-1910-41325 Life Insurance 288 35 12.03% 101-410-1910-41330 STD/LTD 805 216 26.80% 101-410-1910-41510 Workers Compensation 1,424 585 41.06%2019 Prem $1273, Refund from 2018 $688 Total Personnel 211,365$ 94,479$ 44.70% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 7 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments Materials and Supplies 101-410-1910-42000 Office Supplies 500 7 1.32% 101-410-1910-42030 Printed Forms - - 0.00% Total Materials and Supplies 500$ 7$ 1.32% Charges and Services 101-410-1910-43020 Comprehensive Planning 5,000 6,041 120.83% Comp Plan: $5000 in 2019 left over to use for any last minute changes to Comp Plan from adjacent jurisdictional review for SHC and /or Engr 101-410-1910-43030 Engineering Services 15,000 9,210 61.40%$6998 is for work on the Comp Plan Update 101-410-1910-43150 Contract Services 5,500 375 6.81%Codification 2020 101-410-1910-43180 Information Technology/Web 0.00% 101-410-1910-43185 IT Support 5,505 2,363 42.93% 101-410-1910-42002 IT Hardware 2,000 52 2.61% 101-410-1910-43190 Software Programs 1,383 505 36.51% 101-410-1910-43210 Telephone 678 264 38.90% 101-410-1910-43220 Postage 100 0.00% 101-410-1910-43310 Mileage 350 30 8.46% 101-410-1910-43510 Legal Publishing 1,400 289 20.64% 101-410-1910-44330 Dues & Subscriptions 800 0.00% 101-410-1910-44350 Books - 0.00% 101-410-1910-44370 Conferences & Training 1,500 0.00% Total Charges and Services 39,215$ 19,128$ 48.78% Miscellaneous 101-410-1910-44300 Miscellaneous 200 - 0.00% Total Miscellaneous 200$ -$ 0.00% 1910 Total Planning & Zoning 251,280$ 113,614$ 45.21% 1930 Engineering Services Charges and Services 101-410-1930-43030 Engineering Services 39,000 12,592 32.29% 101-410-1930-43210 Telephone - - 0.00% Total Charges and Services 39,000$ 12,592$ 32.29% Capital Outlay 101-480-8000-45900 Construction Projects 35,000 28,902 82.58%assume Keats Ave turn lane Total Capital Outlay 35,000$ 28,902$ 82.58% 1930 Total Engineering Services 74,000$ 41,494$ 56.07% 1940 City Hall Materials and Supplies 101-410-1940-42110 Cleaning Supplies 0.00% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 8 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 101-410-1940-42230 Building Repair Supplies 800 114 14.30%Menard's charges Total Materials and Supplies 800$ 114$ 14.30% Charges and Services 101-410-1940-43180 Information Technology/Web 400 0.00% 101-410-1940-43185 IT Support 5,090 2,185 42.93% 101-410-1940-42002 IT Hardware 52 0.00% 101-410-1940-43190 Software Programs 372 0.00% 101-410-1940-43210 Telephone 877 431 49.17% 101-410-1940-43810 Utilities 4,500 1,459 32.42%xcel, water, sewer 101-410-1940-43840 Refuse 1,600 662 41.35% 101-410-1940-44010 Repairs/Maint Contractual Bldg 6,000 1,348 22.47%cintas and cleaning, changed locks in 2018 101-410-1940-44040 Repairs/Maint Contractual Eqpt 16,000 4,819 30.12%copier leases 101-410-1940-44120 Rentals - Building 30,000 - 0.00%city lease space - transfer to EDA ( transfer done on 7/1) Total Charges and Services 64,839$ 10,956$ 16.90% Miscellaneous 101-410-1940-44300 Miscellaneous 1,800 468 26.02% Total Miscellaneous 1,800$ 468$ 26.02% 1940 Total City Hall 67,439$ 11,539$ 17.11% 2100 Police Charges and Services 101-420-2100-43151 Law Enforcement Contract 701,768 634 0.09%Per Washington County 101-420-2100-44301 Misc. - Community Event 1,000 - 0.00% Total Charges and Services 702,768$ 634$ 0.09% 2100 Total Police 702,768$ 634$ 0.09% 2150 Prosecution Charges and Services 0.00% 101-420-2150-43045 Attorney Criminal 45,792 15,906 34.74% Total Charges and Services 45,792$ 15,906$ 34.74% 2150 Total Prosecution 45,792$ 15,906$ 34.74% 2220 Fire Personnel 101-420-2220-41010 Full-time Salaries 90,636 40,704 44.91% 101-420-2220-41030 Part-time Salaries 172,649 60,164 34.85% 101-420-2220-41035 Paid On Call Salaries 71,400 36,165 50.65% 101-420-2220-41210 PERA Contributions 30,594 17,115 55.94% 101-420-2220-41220 FICA Contributions 18,669 8,721 46.72% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 9 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 101-420-2220-41230 Medicare Contributions 0.00% 101-420-2220-41300 Insurance 14,487 7,167 49.47% 101-420-2220-41325 Life Insurance 500 28 5.50% 101-420-2220-41330 STD/LTD 1,715 264 15.41% 101-420-2220-41420 Unemployment Benefits 81 0.00% 101-420-2220-41510 Workers Compensation 31,635 23,910 75.58%2019 Prem $41977, Refund from 2018 $18067 Total Personnel 432,285$ 194,319$ 44.95% Materials and Supplies 101-420-2220-42000 Office Supplies 500 295 59.08% 101-420-2220-42080 EMS Supplies 3,750 48 1.29%Odd year costs - 2 AEDs 101-420-2220-42090 Fire Prevention 3,000 332 11.05% 101-420-2220-42120 Fuel, Oil and Fluids 8,000 4,838 60.47% 101-420-2220-42400 Small Tools & Equipment 22,675 4,687 20.67% Total Materials and Supplies 37,925$ 10,200$ 26.90% Charges and Services 101-420-2220-43050 Physicals 8,198 2,335 28.48% 101-420-2220-43150 Contract Services 200 0.00% 101-420-2220-43180 Information Technology/Web 0.00% 101-420-2220-43185 IT Support 18,130 7,783 42.93% 101-420-2220-42002 IT Hardware 7,000 52 0.75% 101-420-2220-43190 Software Programs 341 0.00% 101-420-2220-43210 Telephone 4,063 1,217 29.94% 101-420-2220-43230 Radio 25,636 3,968 15.48% 101-420-2220-43310 Mileage 500 0.00% 101-420-2220-43630 Insurance 8,274 7,825 94.57% 101-420-2220-43810 Utility 16,000 3,074 19.21% 101-420-2220-43840 Refuse 4,000 277 6.93% 101-420-2220-44010 Repairs/Maint Bldg 7,000 3,076 43.94% 101-420-2220-44040 Repairs/Maint Eqpt 30,896 17,214 55.71% 101-420-2220-44170 Uniforms 9,821 1,978 20.14% 101-420-2220-44330 Dues & Subscriptions 5,980 2,438 40.77% 101-420-2220-44350 Books 440 0.00% 101-420-2220-44370 Conferences & Training 22,944 6,559 28.59% Total Charges and Services 169,222$ 57,996$ 34.27% Capital Outlay 101-480-8000-45500 Vehicle 0.00% 101-480-8000-45800 Equipment - - 0.00% 101-900-9000-47200 Transfer to Vehicle Replacement Fund 9,438 - 0.00% Total Capital Outlay 9,438$ -$ 0.00% Miscellaneous 101-420-2220-44300 Miscellaneous 2,000 581 29.03% Total Miscellaneous 2,000$ 581$ 29.03% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 10 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 2220 Total Fire 650,870$ 263,095$ 40.42% 2250 Fire Relief Charges and Services 101-420-2250-44920 Fire State Aid 60,000 - 0.00%Relief Assoc. pass through Total Charges and Services 60,000$ -$ 0.00% 2250 Total Fire Relief 60,000$ -$ 0.00% 2400 Building Inspection Personnel 101-420-2400-41010 Full-time Salaries 219,756 78,674 35.80% 101-420-2400-41030 Part-time Salaries 30,690 0.00%position not filled 101-420-2400-41020 Overtime 2,996 0.00%OT due to vacancies 101-420-2400-41040 Temporary Employees 0.00% 101-420-2400-41210 PERA Contributions 21,085 5,579 26.46% 101-420-2400-41220 FICA Contributions 21,507 6,118 28.45% 101-420-2400-41230 Medicare Contributions 0.00% 101-420-2400-41300 Insurance 46,357 10,668 23.01% 101-420-2400-41325 Life Insurance 500 59 11.77% 101-420-2400-41330 STD/LTD 1,500 440 29.30% 101-420-2400-41510 Workers Compensation 2,567 898 34.99%2019 Prem $2071, Refund from 2018 $1172 Total Personnel 343,962$ 105,432$ 30.65% Materials and Supplies 101-420-2400-42000 Office Supplies 1,750 321 18.32% 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$ 321$ 5.62% Charges and Services 101-420-2400-43030 Engineering 1,000 2,176 217.62% 101-420-2400-43060 Inspector Contract Services 37,391 0.00% 101-420-2400-43180 Information Technology/Web 0.00% 101-420-2400-43185 IT Support 5,654 2,427 42.93% 101-420-2400-42002 IT Hardware 1,800 52 2.90% 101-420-2400-43190 Software Programs 8,126 250 3.08% 101-420-2400-43210 Telephone 3,325 1,512 45.49% 101-420-2400-43510 Legal Publishing 0.00% 101-420-2400-43630 Insurance 4,101 2,790 68.04% 101-420-2400-44040 Repairs/Maint Eqpt 1,000 1,096 109.60%Vehicle Repairs and Tires 101-420-2400-44170 Uniforms 800 0.00% 101-420-2400-44330 Dues & Subscriptions 740 135 18.24% 101-420-2400-44380 Building Code Surcharges 0.00%Pass Thru from Revenue Collections 101-420-2400-44350 Books 500 0.00% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 11 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 101-420-2400-44370 Conferences & Training 3,200 915 28.59% Total Charges and Services 30,245$ 48,745$ 161.17% Capital Outlay 101-480-2400-45500 Vehicle 24,000 - 0.00%Paid from fund balance. 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 404,907$ 154,498$ 38.16% 2500 Emergency Communications Charges and Services 101-420-2500-43150 Contract Services 1,780 900 50.56%Monitoring System (Woodbury) Sirens 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 9,000 4,146 46.07% Total Charges and Services 9,000$ 4,146$ 46.07% 2700 Total Animal Control 9,000$ 4,146$ 46.07% 3100 Streets Personnel 101-430-3100-41010 Full-time Salaries 290,012 186,724 64.38%Snow events 101-430-3100-41030 Part-time Salaries 0.00% 101-430-3100-41020 Overtime 6,000 2,748 45.80%on call pay 101-430-3100-41040 Temporary Employees 9,360 996 10.64% 101-430-3100-41210 PERA Contributions 21,751 14,544 66.87%Snow events 101-430-3100-41220 FICA Contributions 22,186 14,487 65.30%Snow events 101-430-3100-41230 Medicare Contributions 0.00% 101-430-3100-41300 Insurance 75,728 40,278 53.19% 101-430-3100-41325 Life Insurance 819 148 18.04% 101-430-3100-41330 STD/LTD 2,049 968 47.24% 101-430-3100-41600 Safety Clothing Allowance 744 515 69.21% 101-430-3100-41510 Workers Compensation 23,593 6,794 28.80%2019 Prem $31402, Refund from 2018 $24608 Total Personnel 452,242$ 268,202$ 59.30% Materials and Supplies 101-430-3100-42000 Office Supplies 800 162 20.31% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 12 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 101-430-3100-42120 Fuel, Oil and Fluids 15,000 8,450 56.33% 101-430-3100-42150 Operating Supplies 2,500 5,317 212.69% Contract Service ROW 0.00% 101-430-3100-42210 Repair/Maint. Supplies 10,000 7,759 77.59% 101-430-3100-42212 Repair/Maint. Supplies S&I 10,000 7,748 77.48% 101-430-3100-42240 Street Maintenance & Landscaping - Materials 20,000 14,628 73.14% 101-430-3100-42260 Street Signs 5,000 3,838 76.76% 101-430-3100-42290 Sand/Salt S&I 80,000 85,200 106.50% 101-430-3100-42400 Small Tools & Minor Equipment 20,500 12,576 61.35%forklift for PW 101-430-3100-44375 Personal Protection Equipment 2,800 641 22.91% Total Materials and Supplies 166,600$ 146,320$ 87.83% Charges and Services 101-430-3100-43030 Engineering Services 4,800 4,474 93.21% 101-430-3100-43090 Sealcoating & Crack Sealing 590,000 14,762 2.50%Sealcoat, crackseal, mill/overlay, LE Ave Ph3 101-430-3100-43150 Contract Services 24,500 3,500 14.28% 101-430-3100-43180 Information Technology/Web 0.00% 101-430-3100-43185 IT Support 7,482 5,407 72.27%$500 credit coming in July 101-430-3100-42002 IT Hardware 1,200 0.00% 101-430-3100-43190 Software Programs 1,604 750 46.76% 101-430-3100-43151 Snow Removal Contract Services 0.00% 101-430-3100-44050 Tree Program 0.00% 101-430-3100-43210 Telephone 5,930 1,766 29.79% 101-430-3100-43230 Radio 7,000 1,030 14.72% 101-430-3100-43310 Mileage 245 0.00% 101-430-3100-43510 Public Notices 212 0.00% 101-430-3100-43630 Insurance 20,401 19,293 94.57% 101-430-3100-43810 Utilities 19,698 14,188 72.03% 101-430-3100-43811 Street Lights 33,000 17,792 53.91% 101-430-3100-43840 Refuse 3,000 1,384 46.13% 101-430-3100-44010 Repairs/Maint Bldg.21,000 18,026 85.84%Pump tanks, repair shop floor drains 101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.1,500 9 0.57% 101-430-3100-44040 Repairs/Maint Equip 20,000 20,117 100.59%Truck repairs, towing, tire replacement, etc 101-430-3100-44041 Repairs/Maint Equip S&I 14,000 5,997 42.84% 101-430-3100-44130 Equipment Rental 2,000 73 3.65% 101-430-3100-44170 Uniforms 5,578 2,195 39.36% 101-430-3100-44330 Dues & Subscriptions 800 547 68.31% 101-430-3100-44370 Conferences & Training 4,800 1,773 36.94% 101-430-3100-44380 Clean-up Days - - 0.00% Total Charges and Services 788,292$ 133,539$ 16.94% Capital Outlay 101-900-9000-47200 Transfer to Vehicle Replacement Fund 50,745 0.00%transfers will be done 7/1 101-480-3100-45500 Capital Purchases - - 0.00% Total Capital Outlay 50,745$ -$ 0.00% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 13 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments Miscellaneous 101-430-3100-44300 Miscellaneous 1,000 1,836 183.58%Sandbags, Ins deductibles Total Miscellaneous 1,000$ 1,836$ 183.58% 3100 Total Streets 1,458,879$ 549,897$ 37.69% 5200 Parks & Recreation Personnel 101-450-5200-41010 Full-time Salaries 132,127 29,368 22.23% 101-450-5200-41030 Part-time Salaries 0.00% 101-450-5200-41020 Overtime 0.00% 101-450-5200-41040 Temporary Employees 14,000 997 7.12%Seasonal Workers/Park Summer-Ice Rink Winter 101-450-5200-41210 PERA Contributions 9,910 2,168 21.88% 101-450-5200-41220 FICA Contributions 10,108 2,297 22.72% 101-450-5200-41230 Medicare Contributions 0.00% 101-450-5200-41300 Insurance 34,493 3,868 11.21% 101-450-5200-41325 Life Insurance 200 20 10.17% 101-450-5200-41330 STD/LTD 544 118 21.68% 101-450-5200-41600 Safety Clothing Allowance 315 0.00% 101-450-5200-41420 Unemployment Benefits 0.00% 101-450-5200-41510 Workers Compensation 22,078 7,354 33.31%2019 Prem $8772, Refund from 2018 $1418 Total Personnel 223,775$ 46,190$ 20.64% Materials and Supplies 101-450-5200-42000 Office Supplies 800 117 14.57% 101-450-5200-42120 Fuel, Oil and Fluids 2,000 3,806 190.32% 101-450-5200-42150 Operating Supplies 1,000 617 61.71% 101-450-5200-42160 Chemicals 2,000 627 31.34% 101-450-5200-42210 Repair/Maint. Supplies 7,000 0.00% 101-450-5200-42230 Building Repair Supplies 500 0.00% 101-450-5200-42250 Landscaping Materials 0.00% 101-450-5200-42400 Small Tools & Minor Equipment 5,000 58 1.16% Total Materials and Supplies 18,300$ 5,225$ 28.55% Charges and Services 101-450-5200-43150 Contracted Services 80,000 8,118 10.15% 101-450-5200-43185 IT Support 4,636 2,038 43.97% 101-450-5200-42002 IT Hardware 52 0.00% 101-450-5200-43190 Software Programs 340 0.00% 101-450-5200-43210 Telephone 993 828 83.38% 101-450-5200-43510 Public Notices 0.00% 101-450-5200-43630 Insurance 6,214 5,876 94.56% 101-450-5200-43810 Utilities 10,500 3,527 33.59% 101-450-5200-43840 Refuse 1,000 1,513 151.26% 101-450-5200-44010 Repairs/Maint Bldg 5,000 2,545 50.90% 101-450-5200-44030 Repairs/Maint Imp Not Bldgs 3,200 882 27.57% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 14 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 101-450-5200-44040 Repairs/Maint Eqpt 3,200 10,072 314.75%Tires for John Deere Tractor $6786 101-450-5200-44120 Rentals - Buildings 8,000 1,119 13.99% 101-450-5200-44130 Equipment Rental 7 0.00% 101-450-5200-44170 Uniforms 1,078 225 20.90% 101-450-5200-44301 Events 500 524 104.88%Tree Give Away 101-450-5200-44302 Lakes 15,000 5,000 33.33%Grant to treat Invasive Species 101-450-5200-44370 Conferences & Training 1,200 1,197 99.75% 101-450-5200-44130 Equipment Rental 1,200 0.00% 101-450-5200-44375 Personal Protection Equipment 800 90 11.24% Total Charges and Services 142,860$ 43,613$ 30.53% Capital Outlay 101-900-9000-47200 Transfer to Vehicle Replacement Fund 14,817 0.00%Transfer to Vehicle Replacement Fund 101-900-5200-45500 Capital Purchases - - 0.00% Total Capital Outlay 14,817$ -$ 0.00% Miscellaneous 101-450-5200-44300 Miscellaneous 1,000 1,459 145.95% Total Miscellaneous 1,000$ 1,459$ 145.95% 5200 Total Parks & Recreation 400,752$ 96,487$ 24.08% 9000 Transfers Transfers 101-900-9000-47200 Transfer to Washington County (Library)0.00% 101-900-9000-47200 Transfer to Debt Service 67,859 0.00%Transfers done on 7/1 101-900-9000-47200 Transfer to Vehicle Replacement Fund 470,076 0.00%Transfers done on 7/1 101-900-9000-47200 Transfer to Vehicle Replacement Fund 100,000 - 0.00%Transfers done on 7/1 Total Transfers 637,935$ -$ 0.00% 9000 Total Transfers 637,935$ -$ 0.00% 9000 Contingency Reserve Contingency Reserve Reserve for possible Insurance Increase 3,788 - 0.00% Total Contingency Reserve 3,788$ -$ 0.00% 9000 Contingency Reserve 3,788$ -$ 0.00% Total General Fund Expenditures:5,591,009$ 1,674,134$ 29.94% Total Gen Fund Revs. Over/(Under) Expenditures:(124,000)$ (687,839)$ 554.71%Use of Fund Balance if negative CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 15 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 601 Water Fund Water Fund Revenues: 601-000-0000-33422 PERA Pension Revenue 0.00% 601-000-0000-33426 Miscellaneouse State Grants 81,159 0.00%MPCA Grant Well #1 Feasibility Study 601-000-0000-36100 Special Assessments 108,550 0.00% 601-000-0000-36103 Prepaid Special Assessments 5,220 0.00% 601-000-0000-36200 Miscellaneouse 0.00% 601-000-0000-36205 Refunds and Reimbursements 0.00% 601-000-0000-36210 Interest on Investments 20,000 0.00%Applied EOY 601-000-0000-37100 Water Sales 937,421 268,667 28.66%1st Quarter not billed until April. 601-000-0000-37120 Bulk Water 0.00% 601-000-0000-37130 Water Lat Benefit Fee 0.00% 601-000-0000-39250 Contribution of Capital Assets 0.00% 601-000-0000-37140 Water Access Revenue 960,000 58,000 6.04% 601-000-0000-37150 Water Connections - Municipal 320,000 107,900 33.72% 601-000-0000-37170 Meter Sales 90,000 44,043 48.94% 601-000-0000-39200 Transfer In - - 0.00% Total Water Fund Revenues:2,435,971$ 564,989$ 23.19% Water Fund Expenses: Personnel 601-494-9400-41010 Full-time Salaries 166,020 58,289 35.11% 601-494-9400-41030 Part-time Salaries 0.00% 601-494-9400-41020 Overtime 6,000 2,748 45.80% 601-494-9400-41040 Temporary Employees 0.00% 601-494-9400-41210 PERA Contributions 12,452 4,353 34.96% 601-494-9400-41220 FICA Contributions 12,701 4,272 33.64% 601-494-9400-41230 Medicare Contributions 0.00% 601-494-9400-41300 Insurance 38,620 11,477 29.72% 601-494-9400-41325 Life Insurance 237 48 20.19% 601-494-9400-41330 STD/LTD 685 305 44.60% 601-494-9400-41301 Unemployment Insurance 0.00% 601-494-9400-41600 Safety Clothing Allowance 289 0.00% 601-494-9400-41510 Workers Compensation 7,029 3,197 45.48%2019 Prem $5859, Refund from 2018 $2662 Total Personnel 244,033$ 84,689$ 34.70% Materials and Supplies 601-494-9400-42000 Office Supplies 800 642 80.31% 601-494-9400-42120 Fuel, Oil and Fluids 4,500 4,862 108.05% 601-494-9400-42030 Printed Forms 750 177 23.59% 601-494-9400-42150 Operating Supplies 1,000 992 99.23% 601-494-9400-42160 Chemicals 13,000 1,555 11.96% 601-494-9400-42210 Repair/Maint. Supplies 26,000 1,674 6.44% 601-494-9400-42270 Utility System Maintenance 516 0.00% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 16 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 601-494-9400-42300 Water Meters & Supplies 135,000 78,948 58.48% 601-494-9400-44375 Personal Protective Equipment 800 320 40.00% 601-494-9400-42400 Small Tools & Minor Equipment 10,800 665 6.15% Total Materials and Supplies 192,650$ 90,352$ 46.90% Charges and Services 601-494-9400-43030 Engineering Services 20,000 5,879 29.40% 601-494-9400-43040 Legal Services 200,000 567,911 283.96%3M Litigation 601-494-9400-43010 Audit Services 7,987 2,901 36.33% 601-494-9400-43150 Contract Services 31,000 4,027 12.99% Computers 0.00% 601-494-9400-43185 IT Support 7,297 3,181 43.59% 601-494-9400-42002 IT Hardware 1,800 0.00% 601-494-9400-43190 Software Programs 3,274 3,226 98.55% 601-494-9400-43210 Telephone 987 707 71.66% 601-494-9400-44377 Credit Card Fees 1,972 1,675 84.94% 601-494-9400-43220 Postage 2,000 610 30.50% 601-494-9400-43310 Mileage 200 0.00% 601-494-9400-43610 Insurance 9,178 8,680 94.57% 601-494-9400-43810 Electric Utility 45,000 20,331 45.18% 601-494-9400-43820 Water Utility 5,170 0.00% 601-494-9400-44010 Repairs\Maint Imp Bldgs 2,000 1,100 55.00% 601-494-9400-44030 Repairs\Maint Imp Not Bldgs 20,000 31,927 159.64%Watermain Breaks and leak repairs 601-494-9400-44040 Repairs/Maint. Equip.12,000 1,121 9.35% 601-494-9400-44150 Equipment Rental 1,000 0.00% 601-494-9400-44170 Uniforms 984 256 26.03% 601-494-9400-44330 Dues & Subscriptions 0.00% 601-494-9400-44370 Conferences & Training 2,000 1,510 75.51% Total Charges and Services 368,678$ 660,213$ 179.08% Capital Outlay 601-494-9400-45300 Improvments Other Than Bldgs 358,000 51,315 14.33%$50K Service Truck, $120K Hammes ByPass, $188K oversizing Total Capital Outlay 358,000$ 51,315$ 14.33% Miscellaneous and Non-operating 601-494-9400-43320 Depreciation Expense 0.00% 601-494-9400-44300 Miscellaneous 2,000 0.00% 601-494-9400-46010 Bond Principal 810,000 590,427 72.89% 601-494-9400-46110 Bond Interest 292,041 99,083 33.93% 601-494-9400-46200 Fiscal Agent Fees - Bond Payments 11,000 0.00% 601-494-9400-46250 Fiscal Agent Fees - Bond Issuance 0.00% 601-494-9400-46220 Deferred Charges Amort 0.00% 601-494-9400-46300 Bond Issuance Costs 12,000 0.00% 601-494-9400-47200 Transfer Out - - 0.00% Total Misc. and Non-operating 1,127,041$ 689,510$ 61.18% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 17 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments Total Water Fund Expenses:2,290,402$ 1,576,080$ 68.81% Total Water Fund Revs. Over/(Under) Expenses:145,569$ (1,011,091)$ -694.58% 602 Sewer Fund Sewer Fund Revenues: 602-000-0000-33422 PERA Pension Revenue 0.00% 602-000-0000-36100 Special Assessments 141,799 0.00% 602-000-0000-36210 Interest on Investments 20,000 0.00% 602-000-0000-37200 Sewer Sales 339,840 125,474 36.92%1st Quarter not billed until April. 602-000-0000-37220 SAC Early Pay discount/revenue 2,535 0.00% 602-000-0000-37230 Sewer Lat Benefit Fee 31,050 11,000 35.43% 602-000-0000-39250 Contribution of Capital Assets 0.00% 602-000-0000-37240 Sewer Connecton Fee Revenue (SAC)901,500 65,942 7.31% 602-000-0000-37250 Sewer Connection Fees Regional 0.00% 602-000-0000-37260 Sewer Connection Fees Municipa 339,500 110,500 32.55% Total Sewer Fund Revenues:1,773,689$ 315,450$ 17.78% Sewer Fund Expenses: Personnel 602-495-9450-41010 Full-time Salaries 79,409 22,802 28.71% 602-495-9450-41030 Part-time Salaries 0.00% 602-495-9450-41020 Overtime 6,000 2,806 46.76%On call pay 602-495-9450-41040 Temporary Employees 0.00% 602-495-9450-41210 PERA Contributions 5,956 1,696 28.48% 602-495-9450-41220 FICA Contributions 6,075 1,675 27.57% 602-495-9450-41230 Medicare Contributions 0.00% 602-495-9450-41300 Insurance 17,825 4,846 27.19% 602-495-9450-41325 Life Insurance 125 23 18.68% 602-495-9450-41330 STD/LTD 491 135 27.43% 602-495-9450-41600 Safety Clothing Allowance 140 120 85.71% 602-495-9450-41301 Unemployment Insurance 0.00% 602-495-9450-41510 Workers Compensation 3,911 2,488 63.61%2019 Prem $3442, Refund from 2018 $954 Total Personnel 119,932$ 36,591$ 30.51% Materials and Supplies 602-495-9450-42210 Repair/Maint. Supplies 4,000 1,420 35.49% 602-495-9450-42000 Office Supplies 800 322 40.27% 602-495-9450-42030 Printed Forms 177 0.00% 602-495-9450-42120 Fuel, Oil and Fluids 4,500 4,862 108.05% 602-495-9450-42150 Operating Suppies 1,000 801 80.14% 602-495-9450-44375 Personal Protective Equipment 800 320 40.00% 602-495-9450-42400 Small Tools & Minor Equipment 4,500 58 1.28% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 18 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments Total Materials and Supplies 15,600$ 7,960$ 51.03% Charges and Services 602-495-9450-43030 Engineering Services 20,000 7,789 38.94% 602-495-9450-43010 Audit Services 7,987 2,901 36.33% 602-495-9450-43150 Contract Services 30,400 11,163 36.72% 602-495-9450-43185 IT Support 4,041 1,783 44.12% 602-495-9450-42002 IT Hardware 800 52 6.52% 602-495-9450-43190 Software Programs 3,010 3,226 107.19% 602-495-9450-43210 Telephone 1,707 998 58.47% 602-495-9450-44377 Credit Card Fees 1,972 0.00% 602-495-9450-43220 Postage 1,175 610 51.91% 602-495-9450-43310 Mileage 90 0.00% 602-495-9450-43610 Insurance 3,665 3,466 94.58% 602-495-9450-43810 Electric Utility 9,000 5,379 59.77% 602-495-9450-43820 Sewer Utility - Met Council 169,359 84,680 50.00% 602-495-9450-44010 Repairs\Maint Imp Bldgs 105 0.00% 602-495-9450-44040 Repairs/Maint. Equip.4,500 4,369 97.09% 602-495-9450-44150 Equipment Rental 1,000 0.00% 602-495-9450-44170 Uniforms 563 128 22.80% 602-495-9450-44030 Repairs\Maint Imp Not Bldgs 15,000 0.00%Pave Lisbon Lift Station 602-495-9450-44370 Conferences & Training 2,000 2,742 137.10% Total Charges and Services 276,178$ 129,482$ 46.88% Capital Outlay 602-495-9450-45300 Improvements Other Than Bldgs 345,000 13,260 3.84%Sewer Oversizing - $295k, Service Truck $50k Total Capital Outlay 345,000$ 13,260$ 3.84% Miscellaneous and Non-operating 602-495-9450-43320 Depreciation Expense - 0.00% 602-495-9450-44300 Miscellaneous Expenses 300 0.00% 602-495-9450-46010 Bond Principal 470,000 335,358 71.35% 602-495-9450-46110 Bond Interest 208,454 88,500 42.46% 602-495-9450-46220 Deferred Charges Amort 0.00% 602-495-9450-46300 Bond Issuance Costs 20,000 0.00% 602-495-9450-46250 Fiscal Agent Fees 16,000 0.00% 602-495-9450-47200 Transfer Out - - 0.00% Total Misc. and Non-operating 714,754$ 423,858$ 59.30% Total Sewer Fund Expenses:1,471,464$ 611,151$ 41.53% Total Sewer Fund Revs. Over/(Under) Expenses:302,225$ (295,701)$ -97.84% 603 Storm Water Fund CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 19 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments Storm Water Fund Revenues: 603-000-0000-33422 PERA Pension Revenue 0.00% 603-000-0000-36100 Special Assessments 0.00% 603-000-0000-36210 Interest on Investment 7,000 0.00% 603-000-0000-39250 Contribution of Capital Assets 0.00% 603-000-0000-36232 Developer Contributions 0.00% 603-000-0000-37300 Surface Water Utility Sales 337,303 218,860 64.89%Not billed until next January for 2019. 603-000-0000-34113 SW Review Fee Revenue 29,051 16,023 55.15% Total Storm Water Fund Revenues:373,354$ 234,882$ 62.91% Storm Water Fund Expenses: Personnel 603-496-9500-41010 Full-time Salaries 54,068 15,994 29.58% 603-496-9500-41030 Part-time Salaries 0.00% 603-496-9500-41020 Overtime 0.00% 603-496-9500-41040 Temporary Employees 0.00% 603-496-9500-41210 PERA Contributions 4,055 1,191 29.36% 603-496-9500-41220 FICA Contributions 4,136 1,168 28.24% 603-496-9500-41230 Medicare Contributions 0.00% 603-496-9500-41300 Insurance 12,318 1,767 14.35% 603-496-9500-41325 Life Insurance 81 8 9.64% 603-496-9500-41330 STD/LTD 263 56 21.35% 603-496-9500-41600 Safety Clothing Allowance 88 0.00% 603-496-9500-41301 Unemployment Insurance 0.00% 603-496-9500-41510 Workers' Compensation 1,626 1,037 63.80%2019 Prem $1685, Refund from 2018 $648 Total Personnel 76,635$ 21,221$ 27.69% Materials and Supplies 603-496-9500-42000 Office Supplies 800 322 40.27% 603-496-9500-42120 Fuel, Oil and Fluids 400 1,692 423.08% 603-496-9500-42030 Printed Forms 177 0.00% 603-496-9500-42210 Repair/Maint. Maint Supplies 2,000 264 13.20% 603-496-9500-42150 Operating Supplies 1,000 518 51.76% 603-496-9500-44375 Personal Protective Equipment 800 0.00% 603-496-9500-42400 Small Tools & Minor Equipment 3,500 58 1.65% Total Materials and Supplies 8,500$ 3,031$ 35.66% Charges and Services 603-496-9500-43030 Engineering Services 20,000 5,426 27.13% 603-496-9500-43010 Audit Services 7,987 2,901 36.33% 603-496-9500-43150 Contract Services 6,000 675 11.25% 603-496-9500-43185 IT Support 3,668 1,623 44.24% 603-496-9500-42002 IT Hardware 1,000 52 5.20% 603-496-9500-43190 Software Programs 3,010 2,251 74.80% 603-496-9500-43210 Telephone 351 416 118.65% 603-496-9500-44377 Credit Card Fees 360 0.00% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 20 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 603-496-9500-43220 Postage 2,000 1,110 55.50% 603-496-9500-43510 Legal Notices 58 0.00%SWPP Notice 603-496-9500-43610 Insurance 5,751 5,439 94.57% 603-496-9500-44010 Street Sweeping 30,000 12,876 42.92% 603-496-9500-44040 Repairs/Maint Equip 1,000 959 95.87% 603-496-9500-44030 Repairs/Maint Not Bldg 33,500 0.00% 603-496-9500-44150 Equipment Rental 1,000 7 0.68% 603-496-9500-44170 Uniforms 234 72 30.63% 603-496-9500-44370 Conferences & Training 2,500 297 11.88% Total Charges and Services 118,360$ 34,161$ 28.86% Capital Outlay 603-496-9500-45300 Improvements Other Than Bldgs 40,000 - 0.00%Storm Water Comp Plan Update Total Capital Outlay 40,000$ -$ 0.00% Miscellaneous and Non-operating 603-496-9500-43320 Depreciation Expense 0.00% 603-496-9500-44300 Miscellaneous Expenses 2,000 866 43.30% 603-496-9500-46010 Bond Principal 175,000 201,367 115.07% 603-496-9500-46110 Bond Interest 54,500 27,827 51.06% 603-496-9500-46220 Deferred Charges Amort 0.00% 603-496-9500-46200 Fiscal Agent Fees 900 0.00% 603-496-9500-46300 Bond Issuance Costs - - 0.00% Total Misc. and Non-operating 232,400$ 230,060$ 98.99% Total Storm Water Fund Expenses:475,895$ 288,473$ 60.62% Total Storm Water Fund Revs. Over/(Under) Expenses:(102,541)$ (53,591)$ 52.26% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 21 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments 221 EDA Brookfield Building Fund EDA Brookfield Bldg Fund Revenues: 221-000-0000-34110 Tenant Rents 108,852 51,228 47.06% 221-000-0000-39300 Bond Proceeds 0.00% 221-000-0000-39201 Transfer from City Hall Budget 30,000 0.00%transfer will be on 7/1 - - 0.00% Total EDA Brookfield Building Fund Revenues:138,852$ 51,228$ 36.89% EDA Brookfield Bldg Fund Expenses: Materials and Supplies 0.00% 221-460-6301-42110 Repair/Maint. Maint Supplies 5,000 1,852 37.03% 221-460-6301-42150 Operating Supplies 100 0.00% - - 0.00% Total Materials and Supplies 5,100$ 1,852$ 36.31% Charges and Services 221-460-6301-43150 Contract Services 9,480 5,071 53.49%HVAC, cleaning, pet control, misc 221-460-6301-44386 Real Estate Taxes 16,825 11,377 67.62% 221-460-6301-43810 Utilities 21,000 7,356 35.03%Xcel, w&s 221-460-6301-43840 Refuse 6,000 2,013 33.54% 221-460-6301-43610 Insurance 1,500 1,500 100.00% 221-460-6301-44040 Repairs/Maint 1,500 3,236 215.76%Furnace Repair, Water heater repair 221-460-6301-44030 Repairs/Maint Not Bldg 0.00% - - 0.00% Total Charges and Services 56,305$ 30,553$ 54.26% Capital Outlay 221-460-6301-45200 Buildings 0.00% 221-460-6301-45300 Improvements Other Than Bldgs - - 0.00% Total Capital Outlay -$ -$ 0.00% Miscellaneous and Non-operating 221-460-6301-44300 Miscellaneous Expenses 1,000 0.00% 221-460-6301-47285 Transfer to Debt Service 0.00% 221-460-6301-46010 Bond Principal 0.00% 221-460-6301-46110 Bond Interest 43,638 0.00% 221-460-6301-46220 Deferred Charges Amort 0.00% 221-460-6301-46200 Fiscal Agent Fees 400 0.00% 221-460-6301-46300 Bond Issuance Costs - - 0.00% Total Misc. and Non-operating 45,038$ -$ 0.00% Total EDA Brookfield Bldg Fund Expenses:106,443$ 32,404$ 30.44% CITY OF LAKE ELMO 2019 YTD Actuals Master Worksheet 7/13/201912:55 PM 22 2019 Actual YTD % of Account Number Description Adopted 6/30/2019 Budget Comments Total EDA Brookfield Bldg Fund Revs. Over/(Under) Expenses:32,409$ 18,824$ 58.08%