HomeMy WebLinkAbout#04 - 4th Qtr Financials
STAFF REPORT
DATE: August 4, 2020
TO: Mayor and Council
FROM: Kristina Handt, City Administrator
AGENDA ITEM: 2nd Quarter Financial Reports
BACKGROUND:
Staff has prepared the 2nd Quarter Financial Reports for review by the Finance Committee. The finance
committee reviewed them at their July 21st meeting and recommended approval.
ISSUE BEFORE THE COUNCIL:
Should the City Council accept the 2nd Quarter Financial Report?
DISCUSSION:
The Budget vs. Actual for 2nd quarter 2020 is attached with explanations alongside line items to explain
variances from the budget. This format aligns with the budget worksheets used during the 2020 budget
cycle.
Property taxes and intergovernmental revenues are less than 50% but that is expected due to the timing of
receipts. Licenses and Permits, Charges for Services and Miscellaneous revenues are at where we would
expect these categories to be with some line items below and others above 50%. Fines and forefeitures are
below expectations and interest income will be allocated at the end of the year. Water and Sewer bills were
mailed the first week of July so that’s why revenues appear off (timing issue).
Expenditures reflect a combination of ongoing expenses and items that are one-time payments per year.
Assessing services are slightly over budget but paid in full for the year. Legal fees are high due to the
school bus facility CUP revocation. Insurance is over budget in all depts. As we saw more than the 10%
increase that was budgeted. An audit/appraisal of buildings were completed last year which resulted in
higher replacement values. Contracted services are over budget due to having a contracted finance director
and building official/inspection/plan review services. In Finance these additional costs are more than offset
by the reduction in personnel costs. While the same holds true currently for the building dept that is not
expected to be the case in the next review period. Contracted services in the Planning Department are over
budget due to the Council decision to revisit the 5th St median plans. The first payment on the law
enforcement contract was made in July and is consistent with the budget. In Streets the overtime allocation
needs to be corrected. Materials and Supplies is ahead of budget but we would expect that to be offset in
the reduction of salt costs by the end of the year. Overall Charges and Services is significantly under budget
due to the timing of the seal coating and crack filling while a number of other lines items are over budget
as noted. At this time we expect the seal coating and crack filling expense to be about $100k under budget.
Overall parks and rec is under budget due to staff time being spent elsewhere. A few line items are over
budget as noted.
Overall the water fund is performing close to budget with the noted exceptions to line items over budget.
Due to the delay in plat recordings, the likelihood of meeting budgeted numbers for WAC and connection
charges has significantly improved from 1st quarter. The same is true for the sewer and stormwater funds.
The Brookfield fund is performing better than expected to due increased rents and less than expected
operating costs.
Also includes is a summary of the investment portfolio through June 30, 2020.
FISCAL IMPACT:
N/A
RECOMMENDATION:
If removed from the consent agenda:
“Motion to accept the 2nd Quarter Financials”
ATTACHMENTS:
1) 2nd Quarter Budget-to-Actual Reports
2) Investment Portfolio Summary
CITY OF LAKE ELMO
2020 YTD Actuals
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2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
Account Number Description
General Fund Revenues:
Taxes
101-410-1320-31010 Current Ad Valorem Taxes 3,537,317$ 0.00%Recipts in July/Dec
101-410-1320-31020 Delinquent Ad Valorem Taxes 15,000 0 0.00%
101-410-1320-31030 Mobile Home Tax 15,000 0 0.00%
101-410-1320-31030 Delinquent Mobile Home Tax 0
101-410-1320-31040 Fiscal Disparities 249,327 0 0.00%
101-410-1320-31045 Delinquent Fiscal Disparities 0
101-410-1320-31050 Tax Abatement 0
101-410-1320-31520 30% Rental - County 0
101-410-1320-31910 Penalty & Interest on Taxes 500 0 0.00%
101-410-1320-31920 Forfeited Tax Sale Apportionment - 0
Total Taxes 3,817,144$ 0 0.00%
Licenses and Permits
101-410-1320-32110 Liquor License 8,300 2,050 24.70%Reciept 4th Qtr
101-410-1320-32180 Wastehauler License 625 120 19.20%
101-410-1320-32181 General Contractor License 150 100 66.67%
101-410-1320-32183 Heating Contractor License
101-410-1320-32184 Blacktopping Contractor License
101-420-2400-32210 Building Permits 800,000 432,404 54.05%
101-430-3100-32211 Driveway Permits 10,000 7,595 75.95%
101-420-2400-32212 Fireplace Permits 16,000 8,460 52.88%
101-420-2400-32220 Heating Permits 60,000 28,838 48.06%
101-420-2400-32230 Plumbing Permits 60,000 44,716 74.53%
101-420-2400-32232 Pool Permits 1,000 525 52.50%
101-420-2400-32213 Siding Permits 12,500 2,504 20.03%
101-420-2400-32214 Roof Permits 50,000 4,559 9.12%likley won't meet budget; skewed by prev storm?
101-410-1320-32240 Animal License
101-430-3100-32250 Utility Permits 27,000 10,803 40.01%
101-420-2220-32260 Burning Permit 1,700 950 55.88%
101-410-1320-32270 Massage Therapy Licenses 100 0.00%
101-420-2400-32275 Fire Suppression Permits 2,500 1,234 49.36%
101-420-2400-32278 Fire Permit Plan Check Fee 1,500 0.00%
101-410-1320-32281 Golf Cart Operation Permit 30
101-410-1320-32282 Miscellaneous Permits - 125
101-410-1910-32282 Miscellaneous Permits
101-420-2400-32282 Miscellaneous Permits -
Total Licenses and Permits 1,051,375$ 545,013 51.84%
Intergovernmental
101-430-3100-33418 MSA - Maintenance 158,582 86,783 54.72%Jan/July reciept
101-410-1320-33402 Market Value Credit-Ag
101-410-1320-33403 Ag Reserve Credit
101-420-2220-33420 State Fire Aid 64,000 0.00%Nov receipt
101-410-1320-33422 PERA Aid -
CITY OF LAKE ELMO
2020 YTD Actuals
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2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
101-410-1930-33426 Miscellaneous State Grants
101-430-3100-33630 Miscellaneous State Grants 5,000 0.00%
101-420-2220-33426 Miscellaneous State Grants
101-450-5200-33426 Miscellaneous State Grants 4,820 0.00%July reciept
101-410-1320-33623 Payment in Lieu of Taxes 33,428 0.00%Dec receipt
101-430-3100-33630 Grant Revnue
101-420-2220-33525 Other County Grants and Aids
101-410-1320-33521 Recycling Grant 16,000 0.00%
Total Intergovernmental 281,830$ 86,783 30.79%
Charges for Services
101-410-1910-34103 Zoning & Subdivision Fees 45,000 30,345 67.43%
101-420-2400-34104 Plan Check Fees 525,000 257,000 48.95%
101-410-1320-34105 Sale of Copies, Books, Maps 50 0.00%
101-410-1520-34107 Assessment Searches 1,400 450 32.14%
101-420-2400-34207 Building Code Surcharges 8,364
101-410-1450-34111 Cable Operation Reimbursement 5,000 0.00%
101-420-2400-34112 Planning & Zoning Review Fee 25,000 14,100 56.40%
101-430-3100-34114 Street Light Fee 1,500 1,500 100.00%
101-410-1910-34115 Base Map Upgrading Fee 3,000 5,750 191.67%
101-420-2400-34203 Day Care Inspections
101-410-1910-36206 Escrow Administration Fee 25,000 13,000 52.00%
Total Charges for Services 630,950$ 330,509 52.38%
Fines and Forfeits
101-420-2100-35100 Fines 50,000 15,611 31.22%
101-420-2100-35130 Forfeitures
Total Fines and Forfeits 50,000$ 15,611 31.22%
Investment Earnings
101-410-1320-36210 Interest Earnings 80,000 0.00%allocated end of year
Total Investment Earnings 80,000$ 0.00%
Miscellaneous
101-410-1320-31811 Cable Franchise Revenue 100,000 94,841 94.84%
CITY OF LAKE ELMO
2020 YTD Actuals
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2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
101-410-1320-36100 Special Assesments
101-410-1320-36200 Miscellaneous Revenue 3,000 339 11.30%
101-420-2220-36200 Miscellaneous Revenue 598
101-430-3100-36200 Miscellaneous Revenue 1,958
101-410-1910-36200 Miscellaneous Revenue 28,000 14,700 52.50%AUAR fee for Legacy
101-410-1320-36207 MCMA Grant 3,500 0.00%Dec receipt
101-410-1910-36236 Conservation Easement Fee -
101-420-2220-36204 Reimbursements - Fire 4,920 0.00%
101-420-2220-36230 Donations-Fire
101-410-1320-36230 Donations 10,000 14,100 141.00%
101-410-1320-34120 Tower Rent 110,311 47,681 43.22%
Total Miscellaneous 259,731$ 174,217 67.08%
Prior Period Adjustments
Total General Fund Revenues:6,171,030$ 1,152,133 18.67%
General Fund Expenditures:
1110 Mayor & Council
Personnel
101-410-1110-41030 Part-time Salaries 25,690 12,845 50.00%June/Dec payments
101-410-1110-41220 FICA Contributions 1,593 796 49.97%
101-410-1110-41230 Medicare Contributions 373 186 49.87%
101-410-1110-41510 Workers Compensation 130 134 103.08%
Total Personnel 27,786$ 13,961 50.24%
Materials and Supplies
101-410-1110-42000 Office Supplies 125 6 4.80%
101-410-1110-42001 Computer Reimbursement -
101-410-1110-43310 Mileage 300 0.00%
101-410-1110-43185 IT Support 1,211 601 49.63%
101-410-1110-42002 IT Hardware
101-410-1110-43190 Software Programs -
Total Materials and Supplies 1,636$ 607 37.10%
Charges and Services
101-410-1110-44300 Miscellaneous 7,140 5,291 74.10%YSB
101-410-1110-44330 Dues & Subscriptions 15,000 3,914 26.09%LMC paid in Sept
101-410-1110-44370 Conferences & Training 1,000 0.00%
Total Charges and Services 23,140$ 9,205 39.78%
1110 Total Mayor & Council 52,562$ 23,773 45.23%
1320 Administration
Personnel
101-410-1320-41010 Full-time Salaries 169,642 118,952 70.12%misallocation of deputy clerk/new deputy clerk
101-410-1320-41030 Part-time Salaries
101-410-1320-41020 Overtime
101-410-1320-41040 Temporary Employees 7,000 0.00%
CITY OF LAKE ELMO
2020 YTD Actuals
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2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
101-410-1320-41210 PERA Contributions 14,324 9,720 67.86%
101-410-1320-41216 MSRS Contributions -City Admin 1,601 0.00%
101-410-1320-41220 FICA Contributions 12,978 7,513 57.89%
101-410-1320-41230 Medicare Contributions 1,757
101-410-1320-41300 Insurance 29,723 16,304 54.85%
101-410-1320-41325 Life Insurance 354 73 20.62%
101-410-1320-41330 STD/LTD 1,234 592 47.97%
101-410-1320-41420 Unemployment Benefits
101-410-1320-41510 Workers Compensation 1,846 1,912 103.57%
Total Personnel 238,702$ 156,823 65.70%
Materials and Supplies
101-410-1320-42000 Office Supplies 4,250 662 15.58%
101-410-1320-42030 Printed Forms 100 0.00%
101-410-1320-43090 Newsletter/Website -
Total Materials and Supplies 4,350$ 662 15.22%
Charges and Services
101-410-1320-43100 Assessing Services 88,750 91,773 103.41%paid for year
101-410-1320-43040 Legal Services 87,500 67,167 76.76%Bus Fac CUP
101-410-1320-43150 Contract Services 3,193 279 8.74%
101-410-1320-43180 Information Technology/Web
101-410-1320-43185 IT Support 6,682 3,645 54.55%
101-410-1320-42002 IT Hardware 1,500 0 0.00%
101-410-1320-43190 Software Programs 2,309 0.00%
101-410-1320-43210 Telephone 2,586 362 14.00%
101-410-1320-43220 Postage 2,000 1,794 89.70%
101-410-1320-43310 Mileage 1,100 32 2.91%
101-410-1320-43510 Legal Publishing 10,200 1,788 17.53%
101-410-1320-43610 Insurance 39,214 40,970 104.48%paid for year
101-410-1320-44330 Dues & Subscriptions 2,060 1,711 83.06%paid for year
101-410-1320-44370 Conferences & Training 5,000 0.00%
101-410-1320-44371 Allocation to Building Inspections (2,715) 0.00%allocate end of year
Total Charges and Services 249,379$ 209,521 84.02%
Miscellaneous
101-410-1320-44300 Miscellaneous 1,500 431 28.73%
Total Miscellaneous 1,500$ 431 28.73%
1320 Total Administration 493,931$ 367,437 74.39%
1410 Elections
Personnel
101-410-1410-41030 Part-time Salaries 7,250 1,973 27.21%
101-410-1410-41510 Workers Compensation -
Total Personnel 7,250$ 1,973 27.21%
CITY OF LAKE ELMO
2020 YTD Actuals
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2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
Charges and Services
101-410-1410-43310 Travel Expense 50 0.00%
101-410-1410-43510 Legal Notices Publishing
101-410-1410-43150 Contract Services 2,000 1,660 83.00%
Total Charges and Services 2,050$ 0.00%
Capital Outlay
101-480-8000-45800 Other Equipment -
Total Capital Outlay -$
Miscellaneous
101-410-1410-44300 Miscellaneous 700 295 42.14%
Total Miscellaneous 700$ 0.00%
1410 Total Elections 10,000$ 1,973 19.73%
1450 Communications
Personnel
101-410-1450-41010 Full-time Salaries 25,775 11,373 44.12%
101-410-1450-41030 Part-time Salaries
101-410-1450-41020 Overtime
101-410-1450-41040 Temporary Employees
101-410-1450-41210 PERA Contributions 1,933 950 49.15%
101-410-1450-41220 FICA Contributions 1,972 785 39.81%
101-410-1450-41230 Medicare Contributions 184
101-410-1450-41300 Insurance 6,287 1,242 19.76%
101-410-1450-41325 Life Insurance 65 2 3.08%
101-410-1450-41330 STD/LTD 162 12 7.41%
101-410-1450-41510 Workers Compensation 306 279 91.12%
Total Personnel 36,500$ 14,827 40.62%
Charges and Services
101-410-1450-43090 Newsletter 1,100 0.00%
101-410-1450-43180 Information Technology/Web 2,000 300 15.00%
101-410-1450-43185 IT Support 535 292 54.58%
101-410-1450-42002 IT Hardware
101-410-1450-43190 Software Programs
101-410-1450-43210 Telephone
101-410-1450-43220 Postage 1,500 0.00%
101-410-1450-43310 Mileage
101-410-1450-43510 Public Notices
101-410-1450-43152 Cable Operations 5,000 1,425 28.50%
101-410-1450-44370 Conferences and Training 500 0.00%
Total Charges and Services 10,635$ 2,017 18.97%
1450 Total Communications 47,135$ 16,844 35.74%
CITY OF LAKE ELMO
2020 YTD Actuals
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2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
1520 Finance
Personnel
101-410-1520-41010 Full-time Salaries 71,821 7,399 10.30%No Finance Director since Jan.
101-410-1520-41030 Part-time Salaries
101-410-1520-41020 Overtime
101-410-1520-41040 Temporary Employees 6,963 0.00%
101-410-1520-41210 PERA Contributions 5,387 828 15.37%
101-410-1520-41220 FICA Contributions 6,027 609 10.10%
101-410-1520-41230 Medicare Contributions 127
101-410-1520-41300 Insurance 10,863 4,855 44.69%
101-410-1520-41325 Life Insurance 129 8 6.20%
101-410-1520-41330 STD/LTD 657 43 6.54%
101-410-1520-41420 Unemployment Benefits
101-410-1520-41510 Workers Compensation 864 850 98.42%
Total Personnel 102,710$ 14,719 14.33%
Materials and Supplies
101-410-1520-42000 Office Supplies 800 217 27.13%
101-410-1520-42030 Printed Forms 1,000 0.00%
Total Materials and Supplies 1,800$ 217 12.06%
Charges and Services
101-410-1520-43010 Audit Services 7,987 2,127 26.63%
101-410-1520-43150 Contract Services 3,060 15,726 513.92%contracted finance director for audit misc
101-410-1520-43185 IT Support 3,779 2,061 54.54%
101-410-1520-42002 IT Hardware -
101-410-1520-43190 Software Programs 2,834 2,802 98.87%
101-410-1520-43210 Telephone 595 0.00%
101-410-1520-43310 Mileage 500 0.00%
101-410-1520-44330 Dues & Subscriptions 2,100 0.00%
101-410-1520-44370 Conferences & Training 3,000 0.00%
101-410-1520-44371 Allocation to Building Inspections (1,959) 0.00%will allocate end of year
Total Charges and Services 21,896$ 22,716 103.74%
Miscellaneous
101-410-1520-44300 Miscellaneous 4,750 286 6.02%
Total Miscellaneous 4,750$ 0.00%
1520 Total Finance 131,157$ 37,652 28.71%
1910 Planning & Zoning
Personnel
101-410-1910-41010 Full-time Salaries 160,011 68,592 42.87%
101-410-1910-41030 Part-time Salaries
101-410-1910-41020 Overtime
101-410-1910-41040 Temporary Employees 6,963 1,040 14.94%
101-410-1910-41210 PERA Contributions 12,001 5,685 47.37%
101-410-1910-41220 FICA Contributions 12,774 4,734 37.06%
CITY OF LAKE ELMO
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2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
101-410-1910-41230 Medicare Contributions 1,107
101-410-1910-41300 Insurance 29,322 10,672 36.40%
101-410-1910-41325 Life Insurance 297 29 9.76%
101-410-1910-41330 STD/LTD 829 419 50.54%
101-410-1910-41510 Workers Compensation 1,308 1,581 120.87%
Total Personnel 223,505$ 93,859 41.99%
Materials and Supplies
101-410-1910-42000 Office Supplies 200 18 9.00%
101-410-1910-42030 Printed Forms -
Total Materials and Supplies 200$ 0.00%
Charges and Services
101-410-1910-43020 Comprehensive Planning 744
101-410-1910-43030 Engineering Services 15,000 5,158 34.39%
101-410-1910-43150 Contract Services 6,000 5,357 89.28%5th St median plans
101-410-1910-43180 Information Technology/Web
101-410-1910-43185 IT Support 5,600 3,003 53.63%
101-410-1910-42002 IT Hardware
101-410-1910-43190 Software Programs 1,376 0.00%
101-410-1910-43210 Telephone 600 0.00%
101-410-1910-43220 Postage 150 0.00%
101-410-1910-43310 Mileage 350 14 4.00%
101-410-1910-43510 Legal Publishing 1,500 766 51.07%
101-410-1910-44330 Dues & Subscriptions 650 0.00%
101-410-1910-44350 Books
101-410-1910-44370 Conferences & Training 1,000 100 10.00%
Total Charges and Services 32,226$ 14,398 44.68%
Miscellaneous
101-410-1910-44300 Miscellaneous 200 0.00%
Total Miscellaneous 200$ 0.00%
1910 Total Planning & Zoning 256,131$ 108,257 42.27%
1930 Engineering Services
Charges and Services
101-410-1930-43030 Engineering Services 40,000 12,500 31.25%
101-410-1930-43210 Telephone -
Total Charges and Services 40,000$ 12,500 31.25%
Capital Outlay
101-480-8000-45900 Construction Projects -
Total Capital Outlay -$
1930 Total Engineering Services 40,000$ 12,500 31.25%
1940 City Hall
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2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
Materials and Supplies
101-410-1940-42110 Cleaning Supplies
101-410-1940-42230 Building Repair Supplies 800 17 2.13%
Total Materials and Supplies 800$ 17 2.13%
Charges and Services
101-410-1940-43180 Information Technology/Web 400 0.00%
101-410-1940-43185 IT Support 5,090 2,777 54.56%
101-410-1940-42002 IT Hardware
101-410-1940-43190 Software Programs
101-410-1940-43210 Telephone 877 0.00%
101-410-1940-43810 Utilities 4,422 1,048 23.70%
101-410-1940-43840 Refuse 1,600 588 36.75%
101-410-1940-44010 Repairs/Maint Contractual Bldg 6,000 1,787 29.78%
101-410-1940-44040 Repairs/Maint Contractual Eqpt 15,000 5,553 37.02%
101-900-9000-47205 Rentals - Building -
101-410-1940-44371 Allocation to Building Inspections (14,493) 0.00%will allocate end of year
Total Charges and Services 18,896$ 11,753 62.20%
Miscellaneous
101-410-1940-44300 Miscellaneous 1,800 328 18.22%
Total Miscellaneous 1,800$ 0.00%
1940 Total City Hall 21,496$ 11,770 54.75%
2100 Police
Charges and Services
101-420-2100-43150 Law Enforcement Contract 773,255 634 0.08%payment in July/Dec
101-420-2100-44301 Misc. - Community Event 1,800 0.00%
Total Charges and Services 775,055$ 634 0.08%
2100 Total Police 775,055$ 634 0.08%
2150 Prosecution
Charges and Services
101-420-2150-43045 Attorney Criminal 49,000 19,975 40.77%
Total Charges and Services 49,000$ 19,975 40.77%
2150 Total Prosecution 49,000$ 19,975 40.77%
2220 Fire
Personnel
101-420-2220-41010 Full-time Salaries 88,274 44,096 49.95%
101-420-2220-41030 Part-time Salaries 178,636 87,784 49.14%
101-420-2220-41035 Paid On Call Salaries 73,364 14,382 19.60%
101-420-2220-41210 PERA Contributions 32,236 12,965 40.22%
101-420-2220-41220 FICA Contributions 19,308 8,077 41.83%
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2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
101-420-2220-41230 Medicare Contributions 2,524
101-420-2220-41300 Insurance 13,834 7,109 51.39%
101-420-2220-41325 Life Insurance 515 0.00%
101-420-2220-41330 STD/LTD 1,766 0.00%
101-420-2220-41420 Unemployment Benefits 653
101-420-2220-41510 Workers Compensation 32,505 47,294 145.50%
Total Personnel 440,438$ 224,884 51.06%
Materials and Supplies
101-420-2220-42000 Office Supplies 500 138 27.60%
101-420-2220-42080 EMS Supplies 2,800 270 9.64%
101-420-2220-42090 Fire Prevention 2,000 0.00%
101-420-2220-42120 Fuel, Oil and Fluids 9,400 1,713 18.22%
101-420-2220-42400 Small Tools & Equipment 30,175 9,189 30.45%
Total Materials and Supplies 44,875$ 11,310 25.20%
Charges and Services
101-420-2220-43050 Physicals 8,296 0.00%
101-420-2220-43150 Contract Services 18,085 18,135 100.28%Operational Audit
101-420-2220-43180 Information Technology/Web
101-420-2220-43185 IT Support 17,130 9,891 57.74%
101-420-2220-42002 IT Hardware
101-420-2220-43190 Software Programs 341 0.00%
101-420-2220-43210 Telephone 4,000 2,269 56.73%
101-420-2220-43230 Radio 25,636 3,801 14.83%
101-420-2220-43310 Mileage 500 190 38.00%
101-420-2220-43630 Insurance 9,101 9,515 104.55%
101-420-2220-43810 Utility 15,000 6,112 40.75%
101-420-2220-43840 Refuse 1,000 245 24.50%
101-420-2220-44010 Repairs/Maint Bldg 8,440 3,574 42.35%
101-420-2220-44040 Repairs/Maint Eqpt 33,920 11,296 33.30%
101-420-2220-44170 Uniforms 10,321 4,752 46.04%
101-420-2220-44330 Dues & Subscriptions 6,330 1,018 16.08%
101-420-2220-44350 Books 440 824 187.27%New POCs
101-420-2220-44370 Conferences & Training 20,580 7,056 34.29%
Total Charges and Services 179,120$ 78,678 43.92%
Capital Outlay
101-480-8000-45500 Vehicle
101-480-8000-45800 Equipment -
101-900-9000-47200 Transfer to Vehicle Replacement Fund -
Total Capital Outlay -$
Miscellaneous
101-420-2220-44300 Miscellaneous 2,000 141 7.05%
Total Miscellaneous 2,000$ 141 7.05%
2220 Total Fire 666,433$ 315,013 47.27%
CITY OF LAKE ELMO
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2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
2220 Fire Relief
Charges and Services
101-420-2220-44920 Fire State Aid 64,000 0.00%pass through in Nov
Total Charges and Services 64,000$ 0.00%
2250 Total Fire Relief 64,000$ 0 0.00%
2400 Building Inspection
Personnel
101-420-2400-41010 Full-time Salaries 369,167 104,877 28.41%No BO since Feb, no permit tech since Apr
101-420-2400-41030 Part-time Salaries
101-420-2400-41020 Overtime
101-420-2400-41040 Temporary Employees
101-420-2400-41210 PERA Contributions 28,960 8,834 30.50%
MSRS Contributions -City Admin 489 0.00%
101-420-2400-41220 FICA Contributions 27,654 6,860 24.81%
101-420-2400-41230 Medicare Contributions 1,664
101-420-2400-41300 Insurance 73,872 17,105 23.15%
101-420-2400-41325 Life Insurance 600 67 11.17%
101-420-2400-41330 STD/LTD 2,000 483 24.15%
101-420-2400-41510 Workers Compensation 3,532 4,377 123.92%
Total Personnel 506,274$ 144,267 28.50%
Materials and Supplies
101-420-2400-42000 Office Supplies 1,750 204 11.66%
101-420-2400-42030 Printed Forms 350 0.00%
101-420-2400-42120 Fuel, Oil and Fluids 3,600 658 18.28%
Total Materials and Supplies 5,700$ 862 15.12%
Charges and Services
101-420-2400-43030 Engineering 3,000 0.00%
101-420-2400-43150 Inspector Contract Services 5,000 109,879 2197.58%MNSPECT
101-420-2400-43180 Information Technology/Web 3,280
101-420-2400-43185 IT Support 6,200 3,084 49.74%
101-420-2400-42002 IT Hardware 600 122 20.33%
101-420-2400-43190 Software Programs 8,900 395 4.44%
101-420-2400-43210 Telephone 3,650 1,361 37.29%
101-420-2400-43510 Legal Publishing
101-420-2400-43630 Insurance 4,511 3,387 75.08%
101-420-2400-44040 Repairs/Maint Eqpt 1,500 199 13.27%
101-420-2400-44170 Uniforms 800 90 11.25%
101-420-2400-44330 Dues & Subscriptions 500 130 26.00%
101-420-2400-44350 Books 500 595 119.00%new code adopted March required new books
101-420-2400-44370 Conferences & Training 3,200 791 24.72%
101-420-2400-44380 Building Code Surcharges -
Total Charges and Services 38,361$ 123,313 321.45%
Capital Outlay
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
11
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
101-480-2400-45500 Vehicle -
Total Capital Outlay -$
Miscellaneous
101-420-2400-44371 Allocations from Admin, Finance, City Hall 19,167 0.00%will allocate at end of year
101-420-2400-44300 Miscellaneous 1,000 75 7.50%
Total Miscellaneous 20,167$ 0.00%
2400 Total Building Inspection 570,502$ 268,442 47.05%
2500 Emergency Communications
Charges and Services
101-420-2500-43150 Contract Services 3,350 900 26.87%
Total Charges and Services 3,350$ 900 26.87%
2500 Total Emergency Communications 3,350$ 900 26.87%
2700 Animal Control
Charges and Services
101-420-2700-43150 Contract Services 11,000 3,367 30.61%
Total Charges and Services 11,000$ 3,367 30.61%
2700 Total Animal Control 11,000$ 3,367 30.61%
3100 Streets
Personnel
101-430-3100-41010 Full-time Salaries 307,899 164,952 53.57%
101-430-3100-41030 Part-time Salaries
101-430-3100-41020 Overtime 9,000 9,903 110.03%should be allocated to water and sewer as well
101-430-3100-41040 Temporary Employees 10,764 0.00%
101-430-3100-41210 PERA Contributions 23,542 14,227 60.43%
101-430-3100-41220 FICA Contributions 24,836 11,159 44.93%
101-430-3100-41230 Medicare Contributions 2,636
101-430-3100-41300 Insurance 77,834 35,876 46.09%
101-430-3100-41325 Life Insurance 844 159 18.84%
101-430-3100-41330 STD/LTD 2,110 999 47.35%
101-430-3100-41600 Safety Clothing Allowance 600 0.00%
101-430-3100-41420 Unemployment Benefits
101-430-3100-41510 Workers Compensation 32,266 37,462 116.11%
Total Personnel 489,695$ 277,373 56.64%
Materials and Supplies
101-430-3100-42000 Office Supplies 650 108 16.62%
101-430-3100-42120 Fuel, Oil and Fluids 17,000 11,744 69.08%bulk fuels pruchased in Jan for year
101-430-3100-42150 Operating Supplies 4,400 4,570 103.86%
101-430-3100-42210 Repair/Maint. Supplies 10,000 1,751 17.51%
101-430-3100-42212 Repair/Maint. Supplies S&I 10,000 7,859 78.59%cutting edges
101-430-3100-42240 Street Maintenance & Landscaping - Materials 39,864 14,326 35.94%
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
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12
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
101-430-3100-42250 Street Maintenance
101-430-3100-42260 Street Signs 4,500 1,033 22.96%
101-430-3100-42290 Sand/Salt S&I 153,363 111,880 72.95%expected to be $40k under budget
101-430-3100-42400 Small Tools & Minor Equipment 4,500 371 8.24%
101-430-3100-44375 Personal Protection Equipment 1,400 727 51.93%
Total Materials and Supplies 245,677$ 154,369 62.83%
Charges and Services
101-430-3100-43030 Engineering Services 6,000 7,430 123.83%Eng now doing ROW permits
101-430-3100-43090 Sealcoating & Crack Sealing 565,000 18,633 3.30%awarded May/June
101-430-3100-43150 Contract Services 24,000 2,924 12.18%
101-430-3100-43180 Information Technology/Web
101-430-3100-43185 IT Support 11,782 4,626 39.26%
101-430-3100-42002 IT Hardware 1,200 0.00%
101-430-3100-43190 Software Programs 1,700 0.00%
101-430-3100-43151 Snow Removal Contract Services
101-430-3100-44050 Tree Program
101-430-3100-43210 Telephone 6,200 1,564 25.23%
101-430-3100-43230 Radio 5,000 1,000 20.00%
101-430-3100-43310 Mileage 250 0.00%
101-430-3100-43510 Public Notices 212 134 63.21%
101-430-3100-43630 Insurance 22,441 23,443 104.47%
101-430-3100-43810 Utilities 24,000 11,968 49.87%
101-430-3100-43811 Street Lights 36,000 19,004 52.79%
101-430-3100-43840 Refuse 4,500 2,159 47.98%
101-430-3100-44010 Repairs/Maint Bldg.15,000 3,435 22.90%
101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.500 2,348 469.60%generator radiator failure
101-430-3100-44040 Repairs/Maint Equip 25,000 5,255 21.02%
101-430-3100-44041 Repairs/Maint Equip S&I 14,000 1,709 12.21%
101-430-3100-44130 Equipment Rental 2,000 0.00%
101-430-3100-44170 Uniforms 5,625 2,240 39.82%
101-430-3100-44330 Dues & Subscriptions 700 554 79.14%most paid for year
101-430-3100-44370 Conferences & Training 3,000 0 0.00%
101-430-3100-44380 Clean-up Days -
Total Charges and Services 774,110$ 108,426 14.01%
Capital Outlay
101-900-9000-47200 Transfer to Vehicle Replacement Fund
101-480-3100-45500 Capital Purchases -
Total Capital Outlay -$ 0
Miscellaneous
101-430-3100-44300 Miscellaneous 1,000 321 32.10%
Total Miscellaneous 1,000$ 321 32.10%
3100 Total Streets 1,510,482$ 540,489 35.78%
5200 Parks & Recreation
Personnel
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
13
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
101-450-5200-41010 Full-time Salaries 141,559 37,826 26.72%
101-450-5200-41030 Part-time Salaries 3,702
101-450-5200-41020 Overtime
101-450-5200-41040 Temporary Employees 10,000 605 6.05%
101-450-5200-41210 PERA Contributions 10,617 3,155 29.72%
101-450-5200-41220 FICA Contributions 11,900 2,791 23.45%
101-450-5200-41230 Medicare Contributions 657
101-450-5200-41300 Insurance 36,229 7,369 20.34%
101-450-5200-41325 Life Insurance 206 37 17.96%
101-450-5200-41330 STD/LTD 560 236 42.14%
101-450-5200-41600 Safety Clothing Allowance 350 0.00%
101-450-5200-41420 Unemployment Benefits
101-450-5200-41510 Workers Compensation 9,013 9,910 109.95%
Total Personnel 220,435$ 66,288 30.07%
Materials and Supplies
101-450-5200-42000 Office Supplies 650 0.00%
101-450-5200-42120 Fuel, Oil and Fluids 6,250 1,616 25.86%
101-450-5200-42150 Operating Supplies 750 226 30.13%
101-450-5200-42160 Chemicals 1,000 0.00%
101-450-5200-42210 Repair/Maint. Supplies 5,500 3,229 58.71%
101-450-5200-42230 Building Repair Supplies 500 0.00%
101-450-5200-42250 Landscaping Materials 562
101-450-5200-42400 Small Tools & Minor Equipment 4,550 4,186 92.00%hot water jetter
Total Materials and Supplies 19,200$ 9,819 51.14%
Charges and Services
101-450-5200-43030 Engineering Services
101-450-5200-43150 Contracted Services 64,500 13,604 21.09%
101-450-5200-43185 IT Support 4,636 2,775 59.86%
101-450-5200-42002 IT Hardware 250 0.00%
101-450-5200-43190 Software Programs 340 0.00%
101-450-5200-43210 Telephone 1,750 561 32.06%
101-450-5200-43510 Public Notices
101-450-5200-43630 Insurance 6,835 7,144 104.52%
101-450-5200-43810 Utilities 10,500 4,243 40.41%
101-450-5200-43840 Refuse 4,000 1,298 32.45%
101-450-5200-44010 Repairs/Maint Bldg 2,500 3,086 123.44%plumbing repairs in warming house
101-450-5200-44030 Repairs/Maint Imp Not Bldgs 3,200 2,526 78.94%
101-450-5200-44040 Repairs/Maint Eqpt 14,975 39 0.26%
101-450-5200-44120 Rentals - Buildings 7,000 954 13.63%
101-450-5200-44130 Equipment Rental 415
101-450-5200-44170 Uniforms 1,078 434 40.26%
101-450-5200-44301 Events 550 0.00%
101-450-5200-44302 Lakes 15,000 0.00%
101-450-5200-44370 Conferences & Training 800 1,748 218.50%certified playground inspector training
101-450-5200-44130 Equipment Rental 1,000 0.00%
101-450-5200-44375 Personal Protection Equipment 400 0.00%
Total Charges and Services 139,314$ 38,827 27.87%
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
14
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
Capital Outlay
101-900-9000-47200 Transfer to Vehicle Replacement Fund
101-900-5200-45500 Capital Purchases -
Total Capital Outlay -$
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
15
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
Miscellaneous
101-450-5200-44300 Miscellaneous 1,000 370 37.00%
Total Miscellaneous 1,000$ 370 37.00%
5200 Total Parks & Recreation 379,949$ 115,304 30.35%
9000 Transfers
Transfers
101-900-9000-47200 Transfer to Washington County (Library)
101-900-9000-47205 Operating Transfer to EDA 30,000 0.00%
101-900-9000-47201 Transfer to Project Fund 25,000 0.00%LE Ave Phase 3
101-900-9000-47201 Transfer to Project Fund 30,000 123 0.41%Inwood/5th Signal
101-900-9000-47201 Transfer to Project Fund
101-900-9000-47285 Transfer to Debt Service
101-900-9000-47200 Transfer to Vehicle Replacement Fund 903,847 0.00%
101-900-9000-47200 Transfer to Vehicle Replacement Fund 100,000 0.00%
101-900-9000-47200 Transfer to Vehicle Replacement Fund -
Total Transfers 1,088,847$ 123 0.01%
9000 Total Transfers 1,088,847$ 123 0.01%
9000 Contingency Reserve
Contingency Reserve
Reserve for possible Insurance Increase -
Total Contingency Reserve -$
9000 Contingency Reserve -$
Prior Period Adjustments
Total General Fund Expenditures:6,171,030$ 1,843,553 29.87%
Total Gen Fund Revs. Over/(Under) Expenditures:(0)$ (691,420)1382839979.39%
601 Water Fund
Water Fund Revenues:
601-000-0000-33422 PERA Pension Revenue
601-000-0000-33426 Miscellaneouse State Grants 148,572 State 3M Grants
601-000-0000-36100 Special Assessments 21,776 0.00%July/Dec recipts
601-000-0000-36101 Delinquent Special Assessments
601-000-0000-36102 Special Assessments Penalties & Interest
601-000-0000-36103 Prepaid Special Assessments 2,610
601-000-0000-36200 Miscellaneouse
601-000-0000-36206 Smart Controller Pilot Program
601-000-0000-36205 Refunds and Reimbursements
601-000-0000-36210 Interest on Investments 60,000 0.00%allocate end of year
601-000-0000-36220 Rent 13,000 farm lease $26,000
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
16
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
601-000-0000-36267 Litigation Settlement
601-000-0000-37100 Water Sales 1,149,997 162,812 14.16%second qtr run on 7/1
601-000-0000-37120 Bulk Water 684
601-000-0000-37130 Water Lat Benefit Fee
601-000-0000-39250 Contribution of Capital Assets
601-000-0000-37140 Water Access Revenue 800,000 521,000 65.13%
601-000-0000-37150 Water Connections - Municipal 320,000 173,000 54.06%
601-000-0000-37160 Penalties
601-000-0000-37170 Meter Sales 95,000 51,298 54.00%
601-000-0000-39200 Transfer In -
Total Water Fund Revenues:2,446,773$ 1,072,976 43.85%
Water Fund Expenses:
Personnel
601-494-9400-41010 Full-time Salaries 184,555 87,014 47.15%
601-494-9400-41030 Part-time Salaries 2,941 new utility billing clerk
601-494-9400-41020 Overtime 6,000 19 0.32%
601-494-9400-41040 Temporary Employees
601-494-9400-41210 PERA Contributions 14,740 6,738 45.71%
MSRS Contributions -City Admin 448 0 0.00%
601-494-9400-41220 FICA Contributions 14,946 5,364 35.89%
601-494-9400-41230 Medicare Contributions 1,258
601-494-9400-41300 Insurance 43,548 18,817 43.21%
601-494-9400-41325 Life Insurance 244 105 43.03%
601-494-9400-41330 STD/LTD 706 489 69.26%
601-494-9400-41415 OPEB Expense
601-494-9400-41301 Unemployment Insurance
601-494-9400-41600 Safety Clothing Allowance 400 0.00%
601-494-9400-41510 Workers Compensation 6,020 6,984 116.01%
Total Personnel 271,607$ 129,729 47.76%
Materials and Supplies
601-494-9400-42000 Office Supplies 800 337 42.13%
601-494-9400-42120 Fuel, Oil and Fluids 9,000 2,089 23.21%
601-494-9400-42030 Printed Forms 750 353 47.07%
601-494-9400-42150 Operating Supplies 3,500 1,990 56.86%
601-494-9400-42160 Chemicals 11,000 679 6.17%
601-494-9400-42210 Repair/Maint. Supplies 16,000 3,370 21.06%
601-494-9400-42270 Utility System Maintenance
601-494-9400-42300 Water Meters & Supplies 145,000 115,423 79.60%large bulk purchase for better rate
601-494-9400-44375 Personal Protective Equipment 800 181 22.63%
601-494-9400-42400 Small Tools & Minor Equipment 9,800 2,441 24.91%
Total Materials and Supplies 196,650$ 126,863 64.51%
Charges and Services
601-494-9400-43030 Engineering Services 20,000 13,072 65.36%Wash Co CDA grant to be reimbursed 80%
601-494-9400-43040 Legal Services 10,000 0.00%
601-494-9400-43010 Audit Services 7,987 2,127 26.63%
601-494-9400-43090 Newsletter 1,100 0.00%
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
17
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
601-494-9400-43150 Contract Services 30,000 5,514 18.38%
601-494-9400-43185 IT Support 7,297 4,227 57.93%
601-494-9400-42002 IT Hardware 1,000 600 60.00%
601-494-9400-43190 Software Programs 9,000 4,751 52.79%
601-494-9400-43210 Telephone 2,000 728 36.40%
601-494-9400-44377 Credit Card Fees 5,000 3,316 66.32%likely will exceed; relatively new program
601-494-9400-43220 Postage 3,500 1,398 39.94%
601-494-9400-43310 Mileage 200 65 32.50%
601-494-9400-43610 Insurance 10,096 10,552 104.52%
601-494-9400-43810 Electric Utility 75,000 19,153 25.54%
601-494-9400-43820 Water Utility 15,000 10,905 72.70%MDH fee increase
601-494-9400-44030 Repairs\Maint Imp Not Bldgs 45,000 7,079 15.73%
601-494-9400-44040 Repairs/Maint. Equip.7,500 1,411 18.81%
601-494-9400-44010 Repairs\Maint Imp Bldgs 4,000 2,470 61.75%
601-494-9400-44150 Equipment Rental 1,000 0.00%
601-494-9400-44170 Uniforms 1,000 396 39.60%
601-494-9400-44330 Dues & Subscriptions 400 0.00%
601-494-9400-44370 Conferences & Training 1,600 142 8.88%
601-494-9400-44386 Real Estate Taxes 25,300 23,084 91.24%paid in full for year
Total Charges and Services 282,980$ 110,990 39.22%
Capital Outlay
601-494-9400-45300 Improvments Other Than Bldgs 545,000 2,630 0.48%utliity van
Total Capital Outlay 545,000$ 2,630 0.48%
Miscellaneous and Non-operating
601-494-9400-43320 Depreciation Expense
601-494-9400-44300 Miscellaneous 2,000 872 43.60%
601-494-9400-46010 Bond Principal 820,000 563,175 68.68%
601-494-9400-46110 Bond Interest 344,370 218,076 63.33%
601-494-9400-46200 Fiscal Agent Fees - Bond Payments 2,000 0.00%
601-494-9400-46250 Fiscal Agent Fees - Bond Issuance
601-494-9400-46220 Deferred Charges Amort
601-494-9400-46350 Bond Issuance Costs 12,000 0.00%
601-494-9400-47200 Transfer Out -
Total Misc. and Non-operating 1,180,370$ 782,123 66.26%
Prior Period Adjustments
Total Water Fund Expenses:2,476,607$ 1,152,335 46.53%
Total Water Fund Revs. Over/(Under) Expenses:(29,834)$ (79,359)266.00%
602 Sewer Fund
Sewer Fund Revenues:
602-000-0000-33422 PERA Pension Revenue
602-000-0000-36100 Special Assessments 137,250 0.00%
602-000-0000-36101 Delinquent Special Assessments
602-000-0000-36102 Special Assessments Penalties & Interest
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
18
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
602-000-0000-36103 Prepaid Special Assessments 9,350
602-000-0000-36210 Interest on Investments 40,000 0.00%
602-000-0000-37160 Penalties
602-000-0000-37200 Sewer Sales 300,000 86,832 28.94%2nd qtr billed 7/1
602-000-0000-37220 SAC Early Pay discount/revenue 7,500 3,931 52.41%
602-000-0000-37230 Sewer Lat Benefit Fee 36,600
602-000-0000-39250 Contribution of Capital Assets
602-000-0000-37240 Sewer Connecton Fee Revenue (SAC)900,000 525,500 58.39%
602-000-0000-37250 Sewer Connection Fees Regional
602-000-0000-37260 Sewer Connection Fees Municipa 320,000 173,500 54.22%
Total Sewer Fund Revenues:1,704,750$ 835,713 49.02%
Sewer Fund Expenses:
Personnel
602-495-9450-41010 Full-time Salaries 97,613 23,742 24.32%
602-495-9450-41030 Part-time Salaries 2,573 new utiltiy billing clerk
602-495-9450-41020 Overtime 6,200 0 0.00%
602-495-9450-41040 Temporary Employees
602-495-9450-41210 PERA Contributions 8,085 1,968 24.34%
MSRS Contributions -City Admin 299 0.00%
602-495-9450-41220 FICA Contributions 7,942 1,567 19.73%
602-495-9450-41230 Medicare Contributions 369
602-495-9450-41300 Insurance 22,116 4,372 19.77%
602-495-9450-41325 Life Insurance 129 24 18.60%
602-495-9450-41330 STD/LTD 506 125 24.70%
602-495-9450-41415 OPEB Expense
602-495-9450-41600 Safety Clothing Allowance 140 0.00%
602-495-9450-41301 Unemployment Insurance
602-495-9450-41510 Workers Compensation 3,537 4,197 118.67%
Total Personnel 146,567$ 38,937 26.57%
Materials and Supplies
602-495-9450-42210 Repair/Maint. Supplies 28,130 350 1.24%
602-495-9450-42000 Office Supplies 600 163 27.17%
602-495-9450-42030 Printed Forms 600 195 32.50%
602-495-9450-42120 Fuel, Oil and Fluids 8,000 2,022 25.28%
602-495-9450-42150 Operating Suppies 1,500 713 47.53%
602-495-9450-42270 Repair/Maint. Supplies 268
602-495-9450-44375 Personal Protective Equipment 350 238 68.00%
602-495-9450-42400 Small Tools & Minor Equipment 2,500 2,000 80.00%replaced tools at beginning of year
Total Materials and Supplies 41,680$ 5,949 14.27%
Charges and Services
602-495-9450-43030 Engineering Services 15,000 5,588 37.25%
602-495-9450-43010 Audit Services 7,987 2,127 26.63%
602-495-9450-43090 Newsletter 1,100 0.00%
602-495-9450-43150 Contract Services 57,000 5,140 9.02%
602-495-9450-43185 IT Support 4,258 2,450 57.54%
602-495-9450-42002 IT Hardware 391
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
19
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
602-495-9450-43180 Software Support
602-495-9450-43190 Software Programs 8,459 2,802 33.12%
602-495-9450-43210 Telephone 2,500 1,024 40.96%
602-495-9450-44377 Credit Card Fees 3,000 3,525 117.50%likely will exceed; relatively new program
602-495-9450-43220 Postage 3,500 1,390 39.71%
602-495-9450-43310 Mileage 90 0.00%
602-495-9450-43610 Insurance 4,032 4,212 104.46%
602-495-9450-43810 Electric Utility 15,000 6,989 46.59%
602-495-9450-43820 Sewer Utility - Met Council 229,887 134,101 58.33%
602-495-9450-44010 Repairs/Maint Imp Bldgs 1,000 0.00%
602-495-9450-44040 Repairs/Maint. Equip.4,500 564 12.53%
602-495-9450-44150 Equipment Rental 1,000 0.00%
602-495-9450-44170 Uniforms 600 227 37.83%
602-495-9450-44030 Repairs\Maint Imp Not Bldgs 2,000 5,901 295.05%legion lift station issues
602-495-9450-44370 Conferences & Training 2,500 1,826 73.04%sewer certification courses
Total Charges and Services 363,413$ 178,257 49.05%
Capital Outlay
602-495-9450-45300 Improvements Other Than Bldgs 210,000 2,630 1.25%utility van
Total Capital Outlay 210,000$ 2,630 1.25%
Miscellaneous and Non-operating
602-495-9450-43320 Depreciation Expense
602-495-9450-44300 Miscellaneous Expenses 764
602-495-9450-46010 Bond Principal 435,000 449,200 103.26%
602-495-9450-46110 Bond Interest 198,516 166,210 83.73%
602-495-9450-46220 Deferred Charges Amort
602-495-9450-46350 Bond Issuance Costs 20,000 0.00%
602-495-9450-46200 Fiscal Agent Fees 2,000 0.00%
602-495-9450-47200 Transfer Out -
Total Misc. and Non-operating 655,516$ 616,174 94.00%
Prior Period Adjustment
Total Sewer Fund Expenses:1,417,176$ 841,947 59.41%
Total Sewer Fund Revs. Over/(Under) Expenses:287,574$ (6,234)-2.17%
603 Storm Water Fund
Storm Water Fund Revenues:
603-000-0000-33422 PERA Pension Revenue
603-000-0000-36100 Special Assessments
603-000-0000-36101 Delinquent Special Assessments
603-000-0000-36102 Special Assessment Penalties/Interest
603-000-0000-36210 Interest on Investment 25,000 0.00%
603-000-0000-39250 Contribution of Capital Assets
603-000-0000-36232 Developer Contributions
603-000-0000-37300 Surface Water Utility Sales 361,793 1,727 0.48%bill end of year
603-000-0000-34113 SW Review Fee Revenue 30,000 18,393 61.31%
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
20
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
Total Storm Water Fund Revenues:416,793$ 20,120 4.83%
Storm Water Fund Expenses:
Personnel
603-496-9500-41010 Full-time Salaries 61,586 13,277 21.56%
603-496-9500-41030 Part-time Salaries 1,838 new utility billing clerk
603-496-9500-41020 Overtime 1,500 169 11.27%
603-496-9500-41040 Temporary Employees
603-496-9500-41210 PERA Contributions 4,881 1,141 23.38%
MSRS Contributions -City Admin 149 0.00%
603-496-9500-41220 FICA Contributions 4,826 910 18.86%
603-496-9500-41230 Medicare Contributions 215
603-496-9500-41300 Insurance 14,199 2,405 16.94%
603-496-9500-41325 Life Insurance 83 13 15.66%
603-496-9500-41330 STD/LTD 271 66 24.35%
603-496-9500-41415 OPEB Expense 780
603-496-9500-41600 Safety Clothing Allowance 125 0.00%
603-496-9500-41301 Unemployment Insurance
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
21
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
603-496-9500-41510 Workers' Compensation 1,731 2,029 117.19%
Total Personnel 89,351$ 22,843 25.57%
Materials and Supplies
603-496-9500-42000 Office Supplies 450 0.00%
603-496-9500-42120 Fuel, Oil and Fluids 3,000 523 17.43%
603-496-9500-42030 Printed Forms 185 513 277.30%new post card stock
603-496-9500-42270 Repair/Maint. Maint Supplies 2,000 21 1.05%
603-496-9500-42150 Operating Supplies 1,000 68 6.80%
603-496-9500-44375 Personal Protective Equipment 500 0.00%
603-496-9500-42400 Small Tools & Minor Equipment 2,500 3,004 120.16%purchased tools at beginning of year incl. hot water jetter
Total Materials and Supplies 9,635$ 4,129 42.85%
Charges and Services
603-496-9500-43030 Engineering Services 10,000 2,005 20.05%
603-496-9500-43010 Audit Services 7,987 2,127 26.63%
603-496-9500-43040 Legal Services
603-496-9500-43150 Contract Services 5,000 3,919 78.38%cleaning of culverts and stormsewer due to high water table
603-496-9500-43180 Software Support
603-496-9500-43185 IT Support 3,778 2,546 67.39%
603-496-9500-42002 IT Hardware 200 0.00%
603-496-9500-43190 Software Programs 7,484 2,802 37.44%
603-496-9500-43210 Telephone 900 370 41.11%
603-496-9500-44377 Credit Card Fees 400 0.00%
603-496-9500-43220 Postage 1,500 1,249 83.27%billed once a year
603-496-9500-43510 Legal Publishing 60 0.00%
603-496-9500-43610 Insurance 6,326 6,615 104.57%
603-496-9500-43810 Utilities 18 0.00%
603-496-9500-44010 Street Sweeping 30,000 14,747 49.16%
603-496-9500-44040 Repairs/Maint Equip 2,500 0.00%
603-496-9500-44015 Repairs/Maint Bldg 100 0.00%
603-496-9500-44030 Repairs/Maint Not Bldg 25,473 237 0.93%
603-496-9500-44150 Equipment Rental 1,000 0.00%
603-496-9500-44170 Uniforms 250 91 36.40%
603-496-9500-44370 Conferences & Training 2,000 0 0.00%
Total Charges and Services 104,976$ 36,708 34.97%
Capital Outlay
603-496-9500-45300 Improvements Other Than Bldgs - 0
Total Capital Outlay -$ 0
Miscellaneous and Non-operating
603-496-9500-43320 Depreciation Expense
603-496-9500-44300 Miscellaneous Expenses 64
603-496-9500-46010 Bond Principal 205,000 175,000 85.37%
603-496-9500-46110 Bond Interest 58,750 50,072 85.23%
603-496-9500-46220 Deferred Charges Amort
603-496-9500-46200 Fiscal Agent Fees 900 0.00%
603-496-9500-46300 Bond Issuance Costs -
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
22
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
Total Misc. and Non-operating 264,650$ 225,136 85.07%
Prior Period Adjustment
Total Storm Water Fund Expenses:468,612$ 288,816 61.63%
Total Storm Water Fund Revs. Over/(Under) Expenses:(51,819)$ (268,696)518.52%
221 EDA Brookfield Building Fund
EDA Brookfield Bldg Fund Revenues:
221-000-0000-34110 Tenant Rents 74,451 44,522 59.80%increased rents
221-000-0000-36210 Interest Income
221-000-0000-39300 Bond Proceeds
221-000-0000-39201 Transfer from City Hall Budget 30,000 0.00%completed at end of year
-
Total EDA Brookfield Building Fund Revenues:104,451$ 44,522 42.62%
EDA Brookfield Bldg Fund Expenses:
Materials and Supplies
221-460-6301-42110 Repair/Maint. Maint Supplies 5,000 438 8.76%
221-460-6301-42150 Operating Supplies 100 52 52.00%
-
Total Materials and Supplies 5,100$ 490 9.61%
Charges and Services
221-460-6301-43150 Contract Services 10,000 5,262 52.62%
221-460-6301-44386 Real Estate Taxes 16,854 13,990 83.01%paid in full for year
221-460-6301-43810 Utilities 21,000 6,683 31.82%
221-460-6301-43840 Refuse 6,600 1,714 25.97%
221-460-6301-43610 Insurance 1,500 0.00%
221-460-6301-44040 Repairs/Maint Equip 7,500 215 2.87%
221-460-6301-44030 Repairs/Maint Not Bldg
-
Total Charges and Services 63,454$ 27,864 43.91%
Capital Outlay
221-460-6301-45200 Buildings
221-460-6301-45300 Improvements Other Than Bldgs -
Total Capital Outlay -$
Miscellaneous and Non-operating
221-460-6301-44300 Miscellaneous Expenses 1,000 0.00%
221-900-9000-47285 Transfer to Debt Service 86,058 0.00%
221-460-6301-46010 Bond Principal
221-460-6301-46110 Bond Interest 19,823
221-460-6301-46220 Deferred Charges Amort
CITY OF LAKE ELMO
2020 YTD Actuals
Master Worksheet
7/14/20202:53 PM
23
2020 Actual YTD % of
Account Number Description Adopted 6/30/2020 Budget Comments
221-460-6301-46200 Fiscal Agent Fees
221-460-6301-46300 Bond Issuance Costs -
Total Misc. and Non-operating 87,058$ 0.00%
Total EDA Brookfield Bldg Fund Expenses:155,612$ 48,177 18.22%
Total EDA Brookfield Bldg Fund Revs. Over/(Under) Expenses:(51,161)$ (3,655)-31.60%
Category
Total Concentration Face / Cost Yield to
Maturity
Annualized
Cost Yield
Amount
Market Value
Cash 43%11,505,453 0.32%36,947 11,505,453
Agency 9%2,450,000 1.45%35,443 2,458,013
CD 35%9,328,000 2.09%194,596 9,537,586
Municipal 14%3,684,648 2.47%91,044 3,856,921
26,968,101 1.33%358,030 27,357,972
Category
Total Concentration Face / Cost Yield to
Maturity
Annualized
Cost Yield
Amount
Market Value
Cash 36%9,458,504 1.19%112,652 9,458,504
Agency 15%3,987,997 2.01%80,178 3,969,987
CD 34%9,010,198 2.38%214,378 9,015,597
Municipal 14%3,793,527 2.49%94,648 4,004,354
26,250,226 1.91%501,856 26,448,441
Category
Total Concentration Face / Cost Yield to
Maturity
Annualized
Cost Yield
Amount
Market Value
Cash 41%12,104,675 1.89%228,511 12,104,675
Agency 14%4,153,147 2.49%103,215 4,186,912
CD 31%9,256,129 2.52%233,268 9,357,306
Municipal 13%3,915,769 2.50%97,810 3,896,168
29,429,720 2.25%662,804 29,545,061
NOTES:
June 30,2020
As CD's are called the annual interest rates on replacement certificates have
been in the range of 0.2 to 0.25%.
The number of calls on Munis are minimal so the yield that portion of the
portfolio should not diminish significantly
March 31,2020
December 31, 2019
The average yield on the portfolio has decreased by 0.92% since January 1