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1 - General Fund, Utilities, Special and Debt Service Funds
STAFF REPORT DATE: August 24, 2021 TO: Honorable Mayor and City Council FROM: Samuel Magureanu – Finance Director AGENDA ITEM: 2022 Budget Information – General Fund, Utility Funds, Park Dedication Fund, Vehicle Replacement Fund, and Tax Levy INTRODUCTION: In preparation for adoption of the preliminary tax levy in September, this memo addresses the following information: discussion on preliminary levy, assumptions being used to prepare the preliminary budget, tax levy, and a discussion on capital improvement funding. Prior to this date, the City Administrator and Finance Director has meet individually with all of the department heads and reviewed the draft requested budgets. ISSUE BEFORE THE COUNCIL: 1) What changes, if any, should be made to the draft budgets? PRELIMINARY LEVY Historically, the City has used a financial forecasting model that helped in recommending the budget and levy to the City Council. For the last several years the city has adopted an increase of 2% in the tax rate. The forecasting model was reviewed and updated by the Finance Director, using market and historical data as well as County estimates, and it was used in the preparation of the draft 2022 budget and levy. These estimates were used to project the operating budgets, tax capacity and fiscal disparities components, which are key drivers in determining the City tax rate. On the next page is an estimate of these numbers and a proposed tax rate for 2022 of 32.59%. As is can be noted on the table on the next page, the 2021 tax rate was 23.477% with an overall levy of $5,263,268 and the proposed 2022 tax rate is 32.59% with an overall levy of $7,985,645. The proposed tax levy for 2022 would increase the tax rate by 38.83% from 2021. There were few major factors that determined the 2022 increase in the tax rate: Borrowing for the New City Center and the 2021 Street Improvements. This increased the Debt Levy for 2022 by an estimated amount of $1,014,325.77 or 70%. The City Center alone increased the 2022 Debt Levy by $733,322.75 or 51%. See bellow presentation and discussion on the 2022 Debt Levy. $985,000 increase in Public Works budget for Sealcoat, crack seal brings the 2022 budget to $1,550,000, an increase of 174.34% from prior year budget. The 2021 budget for Sealcoating and Crack Sealing was $565,000. The increase is catching up through 2019 constructed roads. There is no M/O scheduled for 2022. This will drop significantly in 2023. Staff changes. The City has budgeted for two full time fire fighters for $90,997 each, one Code Enforcement Officer for $79,717, and an Assistant Public Works Director for $115,620. The proposed salaries include taxes and benefits. CIP Items: $83,000 Turnout gear, $50,000 Asphalt trailer, $186,350 5th Street medians Actual Proposed % Item Pay 2021 Pay 2022 Change (A) (B) (C) 1.Levy before reduction for state aids $5,263,268 $7,985,645 51.7% 2.State Aids - $0 $0 0.0% 3. Certified Property Tax Levy = $5,263,268 $7,985,645 51.724% 4.Fiscal Disparity Portion of Levy - $271,597 $271,597 0.0% 5.Local Portion of Levy = $4,991,671 $7,714,048 54.5% 6.Local Taxable Value ÷ 21,261,511 $23,667,969 11.3% 7.Local Tax Rate = 23.477% 32.593% 38.8% 8.Market Value Referenda Levy $0 $0 0.0% 9.Fiscal Disparity Portion of Levy (SD only)- $0 $0 0.0% 10.Local Portion of Levy = $0 $0 0.0% 11.Referenda Market Value ÷ 0 0 0.0% 12. Market Value Referenda Rate = 0.00000% 0.00000% 0.0% Below shows estimated impact to various average valued homes % and $ changes in tax levy. Exhibit B CITY OF Lake Elmo Financial Management Plan Summary Real City Taxes Paid by Average Homes 2021 2022 % Change $ Change A. Property Tax Levy Operating Levy $3,553,282 $5,252,585 Existing Debt $1,438,390 $1,447,137 New Debt and Operating $0 $1,014,326 Total Tax Levy $4,991,672.23 $7,714,047.97 54.5% $2,722,375.74 B. Taxes Paid-City Only Market value 169,796 169,796 Market Value Exclusion 21,958 21,958 Taxable Market Value 147,838 147,838 Tax capacity 1,478 1,478 Property taxes $347.00 $481.72 38.8% $134.72 Market value 226,395 226,395 Market Value Exclusion 16,864 16,864 Taxable Market Value 209,531 209,531 Tax capacity 2,095 2,095 Property taxes $491.85 $682.82 38.8% $190.96 Market value 439,819 439,819 Market Value Exclusion - - Taxable Market Value 439,819 439,819 Tax capacity 4,398 4,398 Property taxes $1,032.54 $1,433.43 38.8% $400.89 Market value 565,987 565,987 Market Value Exclusion - - Taxable Market Value 565,987 565,987 Tax capacity 5,825 5,825 Property taxes $1,367.56 $1,898.53 38.8% $530.96 Tax Rate 23.47750% 32.59277% The overall City levy is made up of the General Fund Operating Levy and the Debt Levies. The table below shows the Actual 2021 Debt Levy and the Proposed 2022 Debt Levy. The GO 2021A Bonds are estimated since the bond issuance has not yet been finalized. The City expects to close on the bonds on December 7th, 2021. Current Debt 2021 Debt Levy 2022 Debt Levy GO 2010B 207,338 207,076 GO 2012B 67,313 65,417 GO 2014A 205,118 200,394 GO 2015A 12,723 14,508 GO 2016A 188,999 193,934 GO 2017A 339,904 344,104 GO 2018A Equip Cert 123,848 126,404 GO 2019A 293,148 295,301 Total Current 1,438,390 1,447,137 New Debt GO 2021A ‐ City Hall/Fire 733,323 GO 2021A ‐ Street Improvement 281,003 Total New 1,014,326 Total 2022 Debt Levy 2,461,463 Debt Levies OPERATING BUDGETS Attachment #1 includes the entire General Fund Operating Budget, Utility Operating Budgets, Park Dedication Budget, and Vehicle Replacement Budget. Salary and Benefits The 2022 preliminary budget is currently being prepared assuming a 3% COLA adjustment for staff. Medical benefits are estimated to increase by 10%. Additionally, the City has budgeted for two full time fire fighters for $90,997 each, one Code Enforcement Officer for $79,717 (This position is split 80% Planning and 20% Building) , and an Assistant Public Works Director for $115,620. The proposed salaries include taxes and benefits. General Fund Revenues are largely increased due to the proposed operating levy for the General Fund. Most other revenues, as noted in the bellow table, are proposed to remain relatively the same. The investment market continues to stay low and investment earnings are expected to decrease. Cable franchise revenues best estimate, and State Fire Aid and Municipal State Aids (MSA) for road maintenance are based on the current estimates done this year. More detailed information on revenues is found in the attached budget. Property Tax Levy 1,699,303$ Building/Mechanical Permits 34,500 State Fire Aid 12,608 MSA Maintenance 16,934 Planning & Zoning Fees 19,150 Investment Earnings (38,500) Cable Franchise (35,000) General Fund Revenues $ Change ‐ Adopted 2021 to Proposed 2022 Staff again worked on budgets to more accurately reflect costs in the proper departments and services as reflected in the attached budget sheets. The Administration budget remains fairly flat with the exception of an increase in the Assessing Services from the county and an increase in contracted services due to planned department operating audit. Elections show an increase as there was no election in 2021. Finance and Communication budgets are relatively flat, with the exception of planned department operating audit for finance. Planning & Zoning budgets decreased as the operating audit was budgeted and completed in 2021, and Engineering budgets remain fairly flat. City Hall budgets increased due to a budgeted increase in utilities driven by the construction of the New City Center (Staff moved back to 3800 and temporary trailer) and budgeted for security cameras for New City Center. The Sheriff’s contract assumes a 2.8% increase. The Fire Department contains the replacement of turnout gear and radios. For 2022 Building Inspections continued to budget for a full time Building Official and two Inspectors and additional 20% for Code Enforcement Officer, and 3% increase in Inspector Contracted Service has been budgeted for MnSPECT to assist in Building Inspections. Alternatively these funds can be used for 3 additional Inspectors. A new vehicle for Building Inspections was budgeted in 2022. Emergency Communications budget has increased due to repairs and replacement of siren pole. Public Works is comprised of Streets (General Fund), Parks (General Fund), Water, Sewer, and Storm Water. For the last few years, public works hourly staff have submitted their timecards and identified which of the above departments they worked in each day. This has given us historical data to use in projecting where they will spend time in the future. Allocation changes for public works staff across all departments has been adjusted for 2022 based off 2020 YTD actual data. This resulted in a decrease in personnel expenses in Streets of 6.2% and an increase in Parks, Water, Sewer and Storm Water. The Streets Department budgets for Overtime and Temporary Employees has also increased. Overtime/On Call budget is based on actual 2021 projected amounts and Temporary Employees increased due to an increase in pay to $15h. An additional $985,000 increase in Public Works budget for Sealcoat, crack seal brings the 2022 budget to $1,550,000, an increase of 174.34% from prior year budget. The increase is catching up through 2019 constructed roads. There is no M/O scheduled for 2022. This will drop significantly in 2023. The 2021 budget for Sealcoating and Crack Sealing was $565,000. Transfers have been added for Capital projects for Asphalt Hot Box for $50,000 and $186,350 for the street landscape for the 5th street medians. As in past years, transfers to the Vehicle Replacement fund have risen from $125,000 to $150,000 for a total increase of $25,000. For 2022 there will be no additional transfers to Vehicle Replacement Fund since the tax rate has increased from prior year by more than 2%. Historically, the City will allow for an additional transfer if the tax rate has not increased more than 2%. Assessing Services 9,763$ Contracted Services ‐ Admin 42,000 2022 Election 10,245 Contracted Services ‐ Finance 20,000 Contracted Services ‐ Planning (11,000) City Hall ‐ Utilities 25,425 Sheriff Contract 26,227 Fire Department Equipment 92,286 Building Inspector/Code enforcement Officer 26,404 Inspector Contracted Services ‐ Building 9,579 Emergency Communications ‐ Sirene pole 16,786 Streets Personnel (11,852) Sealcoting & Crack Sealing 985,000 Capital Projects ‐ Street 236,350 Transfers to Vehicle Replacement Fund ‐ Street 85,714 Transfers to Vehicle Replacement Fund ‐ Park portion 2,000 Transfers to Vehicle Replacement Fund ‐ Building 9,728 Transfers to Vehicle Replacement Fund ‐ Fire 52,558 General Fund Expenditure $ Change ‐ Adopted 2021 to Proposed 2022 Utility Funds Revenues Overall we have been conservative in our estimates for revenue as we have anticipated a slight slowdown in construction. The Water Fund revenues for Water Availability Fee (WAC) budget decreased compared to prior year by 31% and it was partially offset by 11.5% increase in revenues from Water Sales. Further, the Sewer Connection Fee (SAC) revenue budget decreased by 46.5% compared to prior year and it was partially offset by a 16.6% increase in revenues from Sewer Sales. Storm Water sales are expected to increase by 20.5%. The 2022 budget for the Water, Sewer, and Storm Water Sales were projected from the 2021 Utility Financial Management Plan. Water Sales 118,264 WAC Charges (513,000) Sewer Sales 77,635 SAC Charges (631,500) Storm Water Sales 78,925 Utility Funds Revenues $ Change ‐ Adopted 2021 to Proposed 2022 Expenditures Utility funds personnel budgets have increased due to 2020 allocations and new Assistant Director for public works and full time Utility Clerk. Water Materials and Supplies budgets increased due to Water Meters & Supplies by 41.8% (Includes sale of meters for Hamlet and 38/39th). Charges and Services increased by 26.26%. The increase was due to $40,000 budgeted for Legal Services (Legal/lobbyist for WBL appropp. issue), $14,000 Building Repairs (Fill Station at Shop) The remaining items relate to Capital Improvement Projects and Bond/Interest payments. We are proposing that there be a 1% increase in Water Rate for 2022. The Sewer Fund operating fund is increased by 34.78% for Materials and Supplies ($9,000 Bioxide chemical at Lisbon lift every 2-3 years) and 39.89% for Charges and Services ($156,850 Sewer Utility – Met Council). The remaining items relate to Capital Improvement Projects and Bond/Interest payments. We are proposing that there be a 1% increase in Sewer Rate for 2022. The Storm Water Fund is also relatively flat showing no major changes in budgets from previous year. We are proposing that there will be $10 increase in Storm Water Rate for 2022. All of the proposed increases follow City’s Financial Management Plan for Water, Sanitary Sewer, and Storm Water. Water Meters & Supplies 60,600 Legal Services ‐ Water 40,000 Building Repairs ‐ Water 14,000 Repair/Supplies ‐ Sewer 6,500 Sewer Utility ‐ Met Council 156,850 Utility Funds Expenditure $ Change ‐ Adopted 2021 to Proposed 2022 EDA/Brookfield Building Fund The EDA Fund will be closed in 2022 as the building will become part of the New City Center. Part of this transition includes the Refunding of the 2018A-EDA Bond as part of the GO 2021 Bonds. The 2018A Bonds were issued in 2018 for the purpose of acquiring the property by the EDA. Park Dedication Fund Revenues will increase $215,825 or 63.16% from previous year budget. The 2022 budgeted revenues are estimates and relate to Bruggerman OP-PUD $34,625 and Launch Properties for $181,200. In 2021 the City Expects to collect 1 million from Royal Golf and it will be restricted for ballfields and scheduled in 2024. Additionally, the City budgeted expenditures $331,430 for trail connections. Vehicle Replacement Fund Due to an increase of over 2% in tax rate the City will not be transferring any additional funds from the General fund into the Vehicle Replacement fund in 2022. However, the City will be transferring the scheduled $150,000. Expenditures of $396,000 were budgeted. $30,000 Inspection Vehicle, $41,000 Pickup Truck/Plow for PW, $265,000Dump Truck with Plow for PW, and Bobcat $60,000 for PW. Tax Impact As noted in the graph above presented at the beginning of this memo, the current estimate is that the median value home at $439,819 would see an increase of about $400.89 in their city taxes in 2022. Tax Rate Comparison Rank Taxing Authority 2021 Proposed 2022 1 Landfall 64.490 2Hastings 57.351 3Marine 56.172 4Newport 54.006 5Stillwater 52.814 6 Willernie 51.674 7Oak Park Height 50.838 8Lake St. Croix Beach 40.727 9Forest Lake 40.640 10 Hugo 39.293 11 St. Paul Park 39.111 12 Oakdale 38.820 13 Cottage Grove 37.350 14 Mahtomedi 37.307 15 Bayport 33.791 16 Lakeland 33.408 17 Woodbury 32.298 18 Afton 32.024 19 Scandia 30.815 20 Birchwood 29.231 21 St. Mary's Point 24.111 22 Lake Elmo 23.640% 32.593% 23 Lakeland Shores 23.381 24 Grey Cloud Island 20.852 25 White Bear Lake 20.355 26 Stillwater Township 20.185 27 Dellwood 19.204 28 Baytown Township 16.372 29 Denmark Township 15.891 30 Grant 13.609 31 May Township 11.518 32 West Lakeland Township 10.877 33 Pine Springs 9.034 Washington County Tax Rates Process for This Evening: For this evening, staff will discuss the 2022 Proposed Budget, outlining key points and answering any questions. We are seeking feedback on changes to make before the Council certifies a preliminary levy at the September 21st meeting. ATTACHMENTS: 1)2022 Proposed Master Budget Worksheet – All Budgets 2)Long-Range Financial Management Plan Adopted 2021 to2018 2019 2020 2021 Actual 2021 2022 Proposed 2022Account Number Description Actual Actual Actual Adopted 6/30/2021 Projected Proposed Percent Change CommentsGeneral Fund Revenues:Taxes101‐410‐1320‐31010 Current Ad Valorem Taxes 2,216,047 2,738,122 3,250,895 3,522,782 1,104,876 3,522,782 5,222,485 48.25%101‐410‐1320‐31020 Delinquent Ad Valorem Taxes 15,785 11,702 20,115 15,000 26,221 26,221 15,000 0.00%101‐410‐1320‐31030 Delinquent Mobile Home Tax16,079 18,680 16,819 15,000 2,913 2,913 15,000 0.00%101‐410‐1320‐31040 Fiscal Disparities 148,090 194,300 245,389 271,597 162,978 271,597 271,597 0.00%101‐410‐1320‐31520 30% Rental ‐ County‐ 2,551 ‐ ‐ 4,420 4,420 ‐ #DIV/0!101‐410‐1320‐31910 Penalty & Interest on Taxes 719 1,038 1,162 500 43 64 100 ‐80.00%101‐000‐0000‐33620 Gravel Tax‐ ‐ 3,370 ‐ ‐ ‐ ‐ #DIV/0!Total Taxes2,396,720$ 2,966,392$ 3,537,749$ 3,824,879$ 1,301,452$ 3,827,998$ 5,524,182$ 44.43%Licenses and Permits101‐410‐1320‐32110 Liquor License 8,700 12,600 9,342 8,300 ‐ 10,000 10,000 20.48%101‐410‐1320‐32180 Wastehauler License‐ 840 120 720 ‐ 720 720 0.00%101‐410‐1320‐32181 General Contractor License‐ 350 100 150 300 300 300 100.00%101‐410‐1320‐32183 Heating Contractor License‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐420‐2400‐32210 Building Permits 1,046,758 780,104 1,137,150 800,000 664,422 1,029,854 800,000 0.00% Residential only. 250 new homes101‐430‐3100‐32211 Driveway Permits 17,570 13,705 16,255 12,000 10,000 17,500 12,500 4.17%101‐420‐2400‐32212 Fireplace Permits 5,580 15,780 19,319 16,000 10,860 16,833 16,000 0.00%101‐420‐2400‐32220 Heating Permits 79,657 74,367 80,489 60,000 73,790 114,374 70,000 16.67%101‐420‐2400‐32230 Plumbing Permits 82,254 91,576 99,846 75,000 93,303 144,619 80,000 6.67%101‐420‐2400‐32232 Pool Permits 150 1,050 1,725 1,000 1,200 1,860 1,500 50.00%101‐420‐2400‐32213 Siding Permits‐ 4,706 3,303 5,000 3,824 5,927 4,000 ‐20.00%101‐420‐2400‐32214 Roof Permits‐ 12,309 15,475 10,000 13,032 20,200 15,000 50.00%101‐430‐3100‐32250 Utility Permits 61,620 36,898 34,974 21,600 23,398 30,000 30,000 38.89%101‐420‐2220‐32260 Burning Permit 2,050 1,585 1,550 1,500 1,275 1,740 1,700 13.33%101‐410‐1320‐32270 Massage Therapy Licenses 300 300 25 100 100 150 150 50.00%101‐420‐2400‐32275 Fire Suppression Permits 700 6,980 5,467 2,000 12,323 15,000 5,000 150.00%101‐420‐2400‐32278 Fire Permit Plan Check Fee 1,151 1,400 100 ‐ 5,460 6,000 1,000 #DIV/0!Fire Alarm Systems 101‐410‐1320‐32281 Golf Cart Operation Permit‐ 30 30 30 30 30 30 0.00%101‐410‐1320‐32282 Miscellaneous Permits 25 100 175 100 88 100 100 0.00%101‐420‐2400‐32282 Miscellaneous Permits 3,790 3 100 ‐ ‐ ‐ ‐ #DIV/0!Total Licenses and Permits1,310,304$ 1,055,038$ 1,425,544$ 1,013,500$ 913,404$ 1,415,207$ 1,048,000$ 3.40%Intergovernmental101‐430‐3100‐33418 MSA ‐ Maintenance 144,502 153,963 173,566 151,755 81,888 163,776 168,689 11.16%101‐420‐2220‐33420 State Fire Aid 64,533 68,975 76,608 64,000 ‐ 64,000 76,608 19.70%Sept ‐ Nov receipt for Relief Association101‐410‐1320‐33426 Coronavirus Aid‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1930‐33426 Miscellaneous State Grants‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐420‐2220‐33426 Miscellaneous State Grants 7,128 6,323 5,858 ‐ ‐ ‐ 3,500 #DIV/0!Gear Washer matching grant101‐450‐5200‐33426 Miscellaneous State Grants 5,664 6,394 3,192 4,820 2,676 4,820 4,820 0.00%DNR/Sunfish Lake Trail Grooming101‐410‐1320‐33623 Payment in Lieu of Taxes 31,500 149,944 66,201 34,097 ‐ 34,097 34,779 2.00%ISD 916 Service Fee Due in Dec. ‐ 2% incr./yr. End in 2026101‐430‐3100‐33630 Grant Revenue‐ 4,327 ‐ ‐ ‐ ‐ #DIV/0!S Washing Cty Watershed grant agreement101‐420‐2220‐33525 Other County Grants and Aids 4,190 2,889 ‐ ‐ ‐ 3,400 ‐ #DIV/0!101‐410‐1320‐33521 Recycling Grant‐ 16,534 ‐ ‐ ‐ 11,951 10,000 #DIV/0!Total Intergovernmental261,635$ 415,882$ 330,010$ 256,172$ 84,564$ 282,044$ 298,396$ 16.48%Charges for Services101‐410‐1910‐34103 Zoning & Subdivision Fees 93,785 81,695 48,517 40,000 38,585 45,000 45,000 12.50%101‐420‐2400‐34104 Plan Check Fees 567,035 460,523 701,220 520,000 443,796 669,405 520,000 0.00%101‐410‐1320‐34105 Sale of Copies, Books, Maps 40 ‐ ‐ 50 ‐ ‐ ‐ ‐100.00%101‐410‐1520‐34107 Assessment Searches‐ 810 2,010 2,000 1,880 2,820 2,500 25.00%101‐420‐2400‐34207 Building Code Surcharges 60,740 ‐ 5,067 ‐ 42,909 ‐ ‐ #DIV/0!Pass Thru ‐ not budgeted101‐450‐5200‐34710 Rent 12 12 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐34111 Cable Operation Reimbursement‐ 4,315 3,185 5,000 ‐ 5,000 5,000 0.00%Offset with Cable Operators charge in Communications101‐420‐2400‐34112 Planning & Zoning Review Fee 29,400 26,600 34,200 20,000 20,634 30,000 25,000 25.00%$100 every new review charged101‐430‐3100‐34114 Street Light Fee 4,902 1,161 4,338 1,000 1,548 1,935 1,500 50.00%Developer Agreements101‐410‐1910‐34115 Base Map Upgrading Fee 8,200 3,050 6,775 3,000 5,875 6,200 6,200 106.67%$25/lot created101‐420‐2400‐34203 Day Care Inspections 50 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1910‐36206 Escrow Administration Fee 27,300 27,200 37,200 20,000 20,287 25,000 25,000 25.00%$100 every new escrow is charged. Based on 250 new homes.Total Charges for Services791,464$ 605,366$ 842,512$ 611,050$ 575,513$ 785,360$ 630,200$ 3.13%Fines and Forfeits101‐420‐2100‐35100 Fines 50,857 36,696 33,584 35,000 19,569 35,000 35,000 0.00%Total Fines and Forfeits50,857$ 36,696$ 33,584$ 35,000$ 19,569$ 35,000$ 35,000$ 0.00%Investment Earnings101‐410‐1320‐36210 Interest Earnings 83,217 118,299 44,816 77,000 ‐ 77,000 38,500 ‐50.00%Projected market is falling. This will be adjusted at EOY. Finance will estimate!Total Investment Earnings83,217$ 118,299$ 44,816$ 77,000$ ‐$ 77,000$ 38,500$ ‐50.00%Miscellaneous101‐410‐1320‐31811 Cable Franchise Revenue‐ 103,692 94,841 85,000 81,019 81,019 50,000 ‐41.18%Declining revenues do to fewer member cities and new franchise101‐410‐1320‐36100 Special Assesments‐ ‐ ‐ ‐ 520 ‐ ‐ #DIV/0!clean up charges101‐410‐1320‐36200 Miscellaneous Revenue 1,845 15,730 21,710 3,000 154 3,000 3,000 0.00%misc. accts. Receivable, LMCIT dividend, misc. one‐tiome revenues101‐420‐2220‐36200 Miscellaneous Revenue‐ 23,783 2,574 ‐ ‐ ‐ ‐ #DIV/0!101‐430‐3100‐36200 Miscellaneous Revenue‐ 25,403 24,059 500 2,083 2,500 500 0.00%Public Surplus Auction Rev101‐410‐1910‐36200 Miscellaneous Revenue‐ ‐ 14,725 15,000 25 100 100 ‐99.33%AUAR101‐450‐5200‐36200 Miscellaneous Revenue‐ 1,418 812 ‐ 8,025 25 500 #DIV/0!101‐410‐1320‐36207 MCMA Grant‐ ‐ ‐ ‐ 3,500 3,500 ‐ #DIV/0!Intern for Admin101‐410‐1910‐36236 Conservation Easement Fee 20,000 ‐ ‐ 20,000 ‐ ‐ ‐ ‐100.00%101‐420‐2220‐36204 Reimbursements ‐ Fire 20 ‐ 5,150 ‐ 9,765 15,627 5,000 #DIV/0!2021 : $4400 original reimbursement, $11,227 additional one time reallocation from MBFTE101‐420‐2220‐36230 Donations‐Fire‐ 1,500 370 ‐ ‐ 1,000 1,000 #DIV/0!101‐410‐1320‐36230 Donations 14,036 15,000 14,100 10,000 9,000 9,000 10,000 0.00%pull tabs from Jaycees sales at TP, NKT?101‐410‐1320‐34120 Tower Rent 53,531 129,587 113,316 112,517 47,000 112,517 114,767 2.00%Estimated from contracts. Sprint not yet received for 2021!Total Miscellaneous89,433$ 316,112$ 291,658$ 246,017$ 161,092$ 228,288$ 184,867$ ‐24.86%Prior Period Adjustments32,332 Total General Fund Revenues: 5,015,962$ 5,513,784$ 6,505,872$ 6,063,618$ 3,055,594$ 6,650,897$ 7,759,145$ 27.96% General Fund Expenditures:1110Mayor & CouncilPersonnel101‐410‐1110‐41030Part‐time Salaries25,690 25,690 25,690 25,690 12,845 25,690 25,690 0.00%101‐410‐1110‐41220FICA Contributions1,593 1,599 1,593 1,593 796 1,593 1,593 0.00%101‐410‐1110‐41230Medicare Contributions373 373 373 373 186 373 373 0.00%101‐410‐1110‐41510Workers Compensation237 119 136 130 118 130 150 15.00%15% over 2021 ActualTotal Personnel27,892$ 27,781$ 27,792$ 27,786$ 13,945$ 27,786$ 27,806$ 0.07%Materials and Supplies101‐410‐1110‐42000Office Supplies‐ 78 212 125 ‐ 125 125 0.00%business cards, name tags, etc101‐410‐1110‐42001Computer Reimbursement1,000 1,000 ‐ 3,000 2,859 2,859 ‐ ‐100.00% e/o year exp101‐410‐1110‐43310Mileage‐ ‐ ‐ 300 ‐ 300 300 0.00%101‐410‐1110‐43185IT Support‐ 1,134 1,248 1,332 601 1,332 1,322 ‐0.78% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐410‐1110‐42002IT Hardware‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1110‐43190Software Programs‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Materials and Supplies1,000$ 2,213$ 1,460$ 4,757$ 3,460$ 4,616$ 1,747$ ‐63.28%Charges and Services101‐410‐1110‐44300Miscellaneous164 6,910 5,295 7,250 1,785 7,250 7,500 3.45%YSB, misc101‐410‐1110‐44330Dues & Subscriptions12,850 14,119 14,699 16,500 4,229 16,500 18,150 10.00%LMC, MC, MA101‐410‐1110‐44370Conferences & Training‐ 450 ‐ 1,000 175 500 1,000 0.00%Total Charges and Services13,014$ 21,479$ 19,994$ 24,750$ 6,189$ 24,250$ 26,650$ 7.68%1110Total Mayor & Council41,906$ 51,473$ 49,246$ 57,293$ 23,595$ 56,652$ 56,202$ ‐1.90%1320AdministrationPersonnel101‐410‐1320‐41010Full‐time Salaries214,777 260,732 163,213 169,407 83,457 169,407 176,559 4.22%101‐410‐1320‐41030Part‐time Salaries‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1320‐41020Overtime‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1320‐41040Temporary Employees‐ ‐ 4,780 ‐ 1,532 1,532 ‐ #DIV/0!No interns in 2022101‐410‐1320‐41210PERA Contributions16,114 18,358 19,774 12,706 6,502 12,706 13,242 4.22%101‐410‐1320‐41216MSRS Contributions ‐ City Adminstration‐ ‐ ‐ 1,649 573 1,649 1,540 ‐6.61%101‐410‐1320‐41220FICA Contributions12,528 14,198 15,391 10,503 5,221 10,503 10,947 4.22%101‐410‐1320‐41230Medicare Contributions2,805 3,344 3,711 2,456 1,221 2,456 2,560 4.24%101‐410‐1320‐41300Insurance44,869 36,341 34,880 31,837 13,592 31,837 34,278 7.67%est 10% increase in rates101‐410‐1320‐41325Life Insurance381 852 156 127 64 127 127 0.13%101‐410‐1320‐41330STD/LTD1,536 1,178 2,172 905 471 905 927 2.46%101‐410‐1320‐41420Unemployment Benefits461 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1320‐41510Workers Compensation2,005 2,149 1,912 2,103 1,619 2,103 2,313 10.00%10% over 2021 ActualTotal Personnel295,477$ 337,152$ 245,989$ 231,693$ 114,253$ 233,225$ 242,493$ 4.66%Materials and Supplies101‐410‐1320‐42000Office Supplies3,211 2,640 1,870 3,200 336 3,200 3,200 0.00%101‐410‐1320‐42030Printed Forms‐ ‐ ‐ 100 ‐ 100 100 0.00%Total Materials and Supplies3,211$ 2,640$ 1,870$ 3,300$ 336$ 3,300$ 3,300$ 0.00%Charges and Services101‐410‐1320‐43100Assessing Services7,983 85,831 91,773 97,625 100,475 100,475 107,388 10.00%Wash Co bills June for previous year101‐410‐1320‐43040Legal Services132,928 80,390 120,251 87,500 30,542 87,500 87,500 0.00%101‐410‐1320‐43150Contract Services3,109 2,155 821 3,000 439 3,000 45,000 1400.00%Op Audit, Job Comp/Class Study, Shred it, misc101‐410‐1320‐43185IT Support7,291 6,936 7,574 7,350 3,650 7,350 5,262 ‐28.40% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐410‐1320‐42002IT Hardware‐ 34 568 600 ‐ ‐ 1,200 100.00%two computers101‐410‐1320‐43190Software Programs2,011 3,000 ‐ 2,540 ‐ 2,540 ‐ ‐100.00% 1 additional license $1000. Allcoation for 2022 has changed!!!101‐410‐1320‐43210Telephone1,852 2,076 792 2,664 974 2,744 2,200 ‐17.42% Sprint/Verizon101‐410‐1320‐43220Postage1,157 1,283 2,294 2,500 1,799 3,599 3,600 44.00% more project mailings101‐410‐1320‐43310Mileage772 539 32 1,100 ‐ 500 1,100 0.00%101‐410‐1320‐43510Legal Publishing1,608 9,962 9,515 2,000 1,255 2,511 2,500 25.00%101‐410‐1320‐43610Insurance25,565 32,212 40,970 45,067 41,177 41,177 45,294 10.00%10% inc over 2021 actual101‐410‐1320‐44330Dues & Subscriptions1,919 1,746 1,731 2,200 1,413 2,000 2,200 0.00%101‐410‐1320‐44370Conferences & Training2,637 1,394 600 5,000 550 1,150 5,000 0.00%101‐410‐1320‐44371Allocation to Building Inspections‐ ‐ ‐ (2,810) ‐ (2,987) (2,606) ‐7.24%Allocation of overhead charges to Bulding DeptTotal Charges and Services188,832$ 227,558$ 276,921$ 256,336$ 182,274$ 251,559$ 305,638$ 19.23%Miscellaneous101‐410‐1320‐44300Miscellaneous1,156 2,972 899 1,500 441 1,500 3,750 150.00%Eagle Point Business Park Easement billing, employee recognition, etcTotal Miscellaneous1,156$ 2,972$ 899$ 1,500$ 441$ 1,500$ 3,750$ 150.00%1320Total Administration488,675$ 570,322$ 525,678$ 492,829$ 297,303$ 489,584$ 555,181$ 12.65%1410ElectionsPersonnel101‐410‐1410‐41030Part‐time Salaries6,397 795 9,655 ‐ ‐ ‐ 8,500 #DIV/0!101‐410‐1410‐41510Workers Compensation‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Personnel6,397$ 795$ 9,655$ ‐$ ‐$ ‐$ 8,500$ #DIV/0!Charges and Services101‐410‐1410‐43310Travel Expense44 25 ‐ ‐ ‐ ‐ 50 #DIV/0!101‐410‐1410‐42000Office Supplies‐ ‐ 295 ‐ ‐ ‐ 300 #DIV/0!101‐410‐1410‐43510Legal Notices Publishing20 ‐ 379 ‐ ‐ ‐ 350 #DIV/0!101‐410‐1410‐43150Contract Services1,660 1,660 1,660 3,150 3,100 3,100 3,195 1.43%Wash. Cty. charges for electionsTotal Charges and Services1,724$ 1,685$ 2,334$ 3,150$ 3,100$ 3,100$ 3,895$ 23.65%Capital Outlay101‐480‐8000‐45800Other Equipment‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!Miscellaneous101‐410‐1410‐44300Miscellaneous630 159 1,054 ‐ ‐ ‐ 1,000 #DIV/0!Food & beverages for judges on election dayTotal Miscellaneous630$ 159$ 1,054$ ‐$ ‐$ ‐$ 1,000$ #DIV/0!#DIV/0!1410Total Elections8,751$ 2,639$ 13,043$ 3,150$ 3,100$ 3,100$ 13,395$ 325.24% 1450CommunicationsPersonnel101‐410‐1450‐41010Full‐time Salaries29,159 27,051 25,988 27,128 12,822 27,128 28,778 6.08%101‐410‐1450‐41030Part‐time Salaries‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐41020Overtime‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐41040Temporary Employees‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐41210PERA Contributions2,187 1,907 2,046 2,035 961 2,035 2,158 #REF!101‐410‐1450‐41220FICA Contributions1,792 1,543 1,692 1,682 795 1,682 1,784 #REF!101‐410‐1450‐41230Medicare Contributions419 359 396 393 186 393 417 6.18%101‐410‐1450‐41300Insurance4,604 5,462 2,676 6,909 1,599 6,909 7,438 7.66%101‐410‐1450‐41325Life Insurance60 99 17 28 15 28 28 ‐1.45%101‐410‐1450‐41330STD/LTD131 105 89 145 80 145 158 9.31%101‐410‐1450‐41510Workers Compensation262 298 279 307 259 307 338 10.00%Total Personnel38,613$ 36,824$ 33,183$ 38,627$ 16,717$ 38,627$ 41,100$ 6.40%Charges and Services101‐410‐1450‐43090Newsletter2,870 3,179 1,122 1,200 615 1,291 1,400 16.67%printing only (Split with Water and Sewer)101‐410‐1450‐43185IT Support36,861 2,619 3,778 2,789 592 2,789 1,134 ‐59.33% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐410‐1450‐42002IT Hardware‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐43190Software Programs2,550 ‐ ‐ ‐ ‐ ‐ 700 #DIV/0!101‐410‐1450‐43210Telephone‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐43220Postage1,330 1,461 1,526 1,650 822 1,726 642 ‐61.09%newsletter postage101‐410‐1450‐43310Mileage‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐43510Public Notices‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1450‐43152Cable Operations5,050 4,645 3,295 5,000 770 5,000 5,000 0.00%101‐410‐1450‐44370Conferences and Training‐ ‐ ‐ 500 ‐ ‐ ‐ ‐100.00%Total Charges and Services48,661$ 11,904$ 9,722$ 11,139$ 2,799$ 10,806$ 8,876$ ‐20.31%1450Total Communications87,274$ 48,728$ 42,905$ 49,766$ 19,517$ 49,433$ 49,976$ 0.42%1520FinancePersonnel101‐410‐1520‐41010Full‐time Salaries69,526 95,690 12,149 74,290 31,299 74,290 79,358 6.82%higher paid position, more acct time in finance101‐410‐1520‐41030Part‐time Salaries5,636 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1520‐41020Overtime‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1520‐41040Temporary Employees‐ 5,568 ‐ 7,102 2,711 ‐ ‐ ‐100.00%No Intern in 2022101‐410‐1520‐41210PERA Contributions5,215 6,860 1,153 5,572 2,346 5,572 5,952 6.82%101‐410‐1520‐41220FICA Contributions4,397 5,730 903 5,046 2,058 4,606 4,920 ‐2.49%No Intern in 2022101‐410‐1520‐41230Medicare Contributions1,028 1,335 211 1,180 481 1,077 1,151 ‐2.48%No Intern in 2022101‐410‐1520‐41300Insurance6,851 3,922 (64) 13,589 5,982 13,589 14,631 7.67%more acct time in finance101‐410‐1520‐41325Life Insurance86 321 9 54 6 54 54 0.52%101‐410‐1520‐41330STD/LTD41 490 45 457 34 457 468 2.37%101‐410‐1520‐41420Unemployment Benefits5,537 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1520‐41510Workers Compensation244 1,006 851 935 710 710 781 ‐16.47%Total Personnel98,561$ 120,921$ 15,256$ 108,225$ 45,628$ 100,355$ 107,315$ ‐0.84%Materials and Supplies101‐410‐1520‐42000Office Supplies1,299 297 258 800 208 800 880 10.00%101‐410‐1520‐42030Printed Forms1,039 1,301 ‐ 1,000 153 1,000 1,670 67.00%Check and deposit book costsTotal Materials and Supplies2,338$ 1,597$ 258$ 1,800$ 361$ 1,800$ 2,550$ 41.67%#DIV/0!Charges and Services#DIV/0!101‐410‐1520‐43010Audit Services29,820 9,246 9,105 8,227 1,465 8,227 8,706 5.82% split GF, Water, Sewer, SW 101‐410‐1520‐43150Contract Services79,620 1,750 43,155 10,000 14,959 17,951 30,000 200.00%$5,000 Misc ‐ Consulting for new GASB implementations (GASB 87) 25K operational Audit101‐410‐1520‐43185IT Support1,680 3,893 4,446 4,157 2,064 4,157 2,266 ‐45.48%Allocation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐410‐1520‐42002IT Hardware18 505 ‐ 1,500 ‐ ‐ ‐ ‐100.00%101‐410‐1520‐43190Software Programs18,973 3,419 5,743 2,919 330 2,919 7,192 146.40%Accela support (slit with W, S, SW $9226)/Banyon/Credit Card Services, Roseville101‐410‐1520‐43210Telephone580 528 ‐ 613 ‐ 613 ‐ ‐100.00%No additional Phone. Budgeted with 43185101‐410‐1520‐43310Mileage168 ‐ ‐ 500 ‐ 100 200 ‐60.00%101‐410‐1520‐44330Dues & Subscriptions2,071 1,294 650 2,300 460 1,000 1,470 ‐36.09%GFOA and CAFR101‐410‐1520‐44370Conferences & Training642 455 ‐ 3,200 ‐ 500 1,600 ‐50.00%101‐410‐1520‐44371Allocation to Building Inspections‐ ‐ ‐ (2,324) ‐ (1,152) (1,751) ‐24.64%Allocation charge for Building Dept.Total Charges and Services133,573$ 21,090$ 63,099$ 31,092$ 19,278$ 34,315$ 49,683$ 59.79%#DIV/0!Miscellaneous#DIV/0!#DIV/0!101‐410‐1520‐44300Miscellaneous2,141 1,119 1,008 5,000 315 3,500 3,500 ‐30.00%Bank Fees, Wire Transfer Fees, Excise Tax, Penalties, County charges, Health Partners, Ind Health Svs NetworkTotal Miscellaneous2,141$ 1,119$ 1,008$ 5,000$ 315$ 3,500$ 3,500$ ‐30.00%#DIV/0!1520Total Finance236,614$ 144,727$ 79,621$ 146,117$ 65,581$ 139,970$ 163,049$ 11.59% 1910Planning & ZoningPersonnel101‐410‐1910‐41010Full‐time Salaries148,529 161,971 152,276 163,494 76,678 163,494 223,805 36.89%Added Code Enforcement Officer 80% Planning 101‐410‐1910‐41030Part‐time Salaries4,626 ‐ 5,915 ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1910‐41020Overtime‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1910‐41040Temporary Employees‐ 4,096 ‐ 7,102 3,400 ‐ ‐ ‐100.00%No Intern in 2022101‐410‐1910‐41210PERA Contributions10,784 11,523 11,819 12,262 5,748 12,262 16,785 36.89%101‐410‐1910‐41220FICA Contributions9,424 9,833 10,088 10,577 4,917 10,137 13,876 31.19%101‐410‐1910‐41230Medicare Contributions2,204 2,290 2,359 2,474 1,150 2,371 3,245 31.17%101‐410‐1910‐41300Insurance6,582 10,726 20,632 32,222 12,226 32,222 48,925 51.84%101‐410‐1910‐41325Life Insurance294 340 53 129 30 129 182 40.70%101‐410‐1910‐41330STD/LTD972 330 843 935 464 935 1,268 35.62%101‐410‐1910‐41510Workers Compensation1,424 1,273 1,581 1,739 1,563 1,739 1,913 10.00%Total Personnel184,839$ 202,382$ 205,567$ 230,934$ 106,176$ 223,288$ 309,999$ 34.24%Materials and Supplies101‐410‐1910‐42000Office Supplies752 62 110 150 158 200 250 66.67%Total Materials and Supplies752$ 62$ 110$ 150$ 158$ 200$ 250$ 66.67%Charges and Services101‐410‐1910‐43020Comprehensive Planning50,885 7,796 744 400 ‐ ‐ ‐ ‐100.00%Comp Plan complete, line item for consulting if needed101‐410‐1910‐43030Engineering Services11,170 16,450 10,255 12,000 1,584 10,000 10,000 ‐16.67%101‐410‐1910‐43150Contract Services2,249 11,675 11,543 21,000 1,217 21,000 10,000 ‐52.38%101‐410‐1910‐43185IT Support‐ 7,360 6,239 6,160 3,007 6,160 5,291 ‐14.11%Roseville101‐410‐1910‐42002IT Hardware‐ 505 ‐ ‐ ‐ ‐ 480 #DIV/0!Code Enforcement Officer Computer at 80%101‐410‐1910‐43190Software Programs623 973 ‐ 1,514 ‐ 1,500 500 ‐66.97%Roseville, Comp Plan Software101‐410‐1910‐43210Telephone724 528 ‐ 600 ‐ 600 680 13.33%Cell for Code Enforcement Officer at 80%101‐410‐1910‐43220Postage79 ‐ ‐ 150 ‐ 100 100 ‐33.33%101‐410‐1910‐43310Mileage158 271 40 100 ‐ 50 300 200.00%Conferences101‐410‐1910‐43510Legal Publishing2,185 1,091 1,374 1,200 371 700 700 ‐41.67%101‐410‐1910‐44330Dues & Subscriptions170 354 372 500 ‐ 500 500 0.00%ULI, AICP memberships101‐410‐1910‐44370Conferences & Training273 20 100 500 ‐ 500 1,000 100.00%APA ConferenceTotal Charges and Services68,515$ 47,023$ 30,667$ 44,124$ 6,179$ 41,110$ 29,551$ ‐33.03%Miscellaneous101‐410‐1910‐44300Miscellaneous76 ‐ ‐ 200 ‐ 100 100 ‐50.00%Total Miscellaneous76$ ‐$ ‐$ 200$ ‐$ 100$ 100$ ‐50.00%1910Total Planning & Zoning254,182$ 249,467$ 236,344$ 275,408$ 112,513$ 264,698$ 339,900$ 23.42%1930Engineering ServicesCharges and Services101‐410‐1930‐43030Engineering Services31,770 38,482 30,000 40,000 12,500 30,000 35,000 ‐12.50%101‐410‐1930‐43210Telephone‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Charges and Services31,770$ 38,482$ 30,000$ 40,000$ 12,500$ 30,000$ 35,000$ ‐12.50%Capital Outlay101‐480‐8000‐45900Construction Projects‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!1930Total Engineering Services31,770$ 38,482$ 30,000$ 40,000$ 12,500$ 30,000$ 35,000$ ‐12.50%1940City HallMaterials and Supplies101‐410‐1940‐42110Cleaning Supplies‐ 97 17 100 ‐ 100 200 100.00%increase for moving staff back to 3800101‐410‐1940‐42230Building Repair Supplies801 124 107 800 72 800 1,000 25.00%Total Materials and Supplies801$ 221$ 124$ 900$ 72$ 900$ 1,200$ 33.33%Charges and Services101‐410‐1940‐43185IT Support‐ 5,244 5,769 6,039 2,781 6,039 1,322 ‐78.12% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐410‐1940‐42002IT Hardware‐ 505 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1940‐43190Software Programs‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1940‐43210Telephone870 893 ‐ 903 ‐ 903 ‐ ‐100.00%101‐410‐1940‐43810Electric Utility3,686 3,506 3,033 4,555 1,805 4,555 17,592 286.21%xcel‐increase for moving staff back to 3800, brookfield and temp trailer101‐410‐1940‐43840Refuse1,402 1,783 1,608 1,648 876 1,648 1,697 3.00%101‐410‐1940‐44010Repairs/Maint Contractual Bldg11,353 5,984 5,855 6,600 4,566 6,600 13,200 100.00%cintas and cleaning, increase every week cleaning rather than e/o101‐410‐1940‐44040Repairs/Maint Contractual Eqpt14,434 11,577 10,795 16,000 7,421 16,000 16,000 0.00%101‐410‐1940‐44120Rentals ‐ Building7,998 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐410‐1940‐44371Allocation to Building Inspections‐ ‐ ‐ (15,482) ‐ (15,482) (32,623) 110.72%Allocation to Building Inspection departmentTotal Charges and Services39,745$ 29,583$ 27,151$ 20,263$ 17,449$ 20,263$ 17,188$ ‐15.18%Miscellaneous101‐410‐1940‐44300Miscellaneous1,286 1,276 828 1,800 535 1,800 30,000 1566.67%includes security cameras for new city center ($13k) and final year of taxes on 3880 ($15k)Total Miscellaneous1,286$ 1,276$ 828$ 1,800$ 535$ 1,800$ 30,000$ 1566.67%1940 Total City Hall41,832$ 31,079$ 28,103$ 22,963$ 18,056$ 22,963$ 48,388$ 110.72%2100PoliceCharges and Services101‐420‐2100‐43150Law Enforcement Contract665,309 702,403 761,969 920,183 634 920,183 946,410 2.85%101‐420‐2100‐44300Misc. ‐ Community Event1,800 ‐ ‐ 1,800 ‐ 1,800 1,800 0.00%Total Charges and Services667,109$ 702,403$ 761,969$ 921,983$ 634$ 921,983$ 948,210$ 2.84%2100Total Police667,109$ 702,403$ 761,969$ 921,983$ 634$ 921,983$ 948,210$ 2.84%2150ProsecutionCharges and Services101‐420‐2150‐43045Attorney Criminal42,164 46,434 48,392 51,000 20,900 51,000 51,000 0.00%est as contract ends 2021Total Charges and Services42,164$ 46,434$ 48,392$ 51,000$ 20,900$ 51,000$ 51,000$ 0.00%2150Total Prosecution42,164$ 46,434$ 48,392$ 51,000$ 20,900$ 51,000$ 51,000$ 0.00% 2220FirePersonnel101‐420‐2220‐41010Full‐time Salaries85,800 82,175 73,917 169,562 58,102 169,562 344,251 103.02%Add 2 FT Firefighter's101‐420‐2220‐41030Part‐time Salaries114,980 186,057 178,775 191,527 50,889 101,778 94,240 ‐50.80%PT adjustments based on 2 FT staff. 101‐420‐2220‐41035Paid On Call Salaries73,656 59,412 48,447 75,000 45,742 91,484 94,229 25.64%Reflects increased training, all call response, EM Responder pay, FFI/II class pay101‐420‐2220‐41210PERA Contributions31,340 37,736 28,053 42,012 20,408 42,012 72,932 73.60%101‐420‐2220‐41220FICA Contributions10,945 14,185 14,323 27,038 2,284 22,495 33,029 22.16%101‐420‐2220‐41230Medicare Contributions3,709 4,408 4,733 6,323 2,203 5,261 7,724 22.16%101‐420‐2220‐41300Insurance14,878 15,126 9,883 31,726 11,900 31,726 69,741 119.82%addl full time fire fighters101‐420‐2220‐41325Life Insurance120 312 ‐ 120 20 120 252 110.10%101‐420‐2220‐41330STD/LTD528 484 579 1,108 230 1,108 2,286 106.31%101‐420‐2220‐41420Unemployment Benefits20 2,431 653 2,500 ‐ ‐ ‐ ‐100.00%101‐420‐2220‐41510Workers Compensation31,635 41,977 47,294 52,023 39,378 39,378 43,316 ‐16.74%Total Personnel367,612$ 444,303$ 406,656$ 598,939$ 231,156$ 504,925$ 762,000$ 27.23%Materials and Supplies101‐420‐2220‐42000Office Supplies1,136 1,413 920 1,000 418 836 1,000 0.00%101‐420‐2220‐42080EMS Supplies236 2,317 4,066 2,400 1,023 2,400 2,400 0.00%101‐420‐2220‐42090Fire Prevention332 651 1,710 2,000 70 1,900 2,000 0.00%101‐420‐2220‐42120Fuel, Oil and Fluids13,252 13,948 7,683 14,000 4,708 11,770 14,000 0.00%101‐420‐2220‐42400Small Tools & Equipment27,785 16,076 15,261 24,679 21,022 29,422 25,419 3.00%Total Materials and Supplies42,741$ 34,405$ 29,640$ 44,079$ 27,240$ 46,328$ 44,819$ 1.68%Charges and Services101‐420‐2220‐43050Physicals8,796 8,878 4,883 8,300 4,636 8,678 8,500 2.41%2 FT, 4 POC ‐ Annual Physicals not done 2020 (COVID), resume in 2021 101‐420‐2220‐43150Contract Services1,000 11,115 41,635 3,500 2,550 3,500 3,500 0.00%Actuarial Fees for Relief Association $1000. Risk Assessment, might increase.101‐420‐2220‐43185IT Support‐ 21,605 20,550 18,843 9,904 18,843 19,418 3.05%Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐420‐2220‐42002IT Hardware‐ 2,554 ‐ 1,200 ‐ 1,200 3,400 183.33%CAD Units for CV1 and T1. No Computer Replacement in 2022 per Dustin.101‐420‐2220‐43190Software Programs‐ 341 ‐ ‐ ‐ ‐ 3,730 #DIV/0!Moved out of Dues / Subscriptions ‐ Staff scheduling software101‐420‐2220‐43210Telephone3,798 3,274 4,657 4,674 2,460 4,440 4,660 ‐0.30% Verizon: CAD and Cell Data plans ‐ add 2 more devices in 2022. Sprint bill out101‐420‐2220‐43230Radio18,928 18,200 19,525 20,000 4,056 21,200 21,499 7.50%Pager replacement/ additions. Does not include any radio replacements.101‐420‐2220‐43310Mileage370 178 190 500 ‐ 500 500 0.00%101‐420‐2220‐43630Insurance7,195 7,825 9,515 10,467 9,563 10,467 11,514 10.00%101‐420‐2220‐43810Electric Utility12,756 13,441 11,002 15,450 7,115 15,450 15,914 3.00%101‐420‐2220‐43840Refuse586 746 707 1,030 427 1,030 1,061 3.00%101‐420‐2220‐44010Repairs/Maint Bldg14,543 10,688 7,077 9,000 7,399 10,520 9,000 0.00%Station #2 Septic Pumping 101‐420‐2220‐44040Repairs/Maint Eqpt48,372 57,265 50,901 43,920 13,530 40,960 39,528 ‐10.00% Decrease due to updated fleet with newer vehicles. 101‐420‐2220‐44170Uniforms8,615 8,133 7,696 10,000 7,678 10,000 10,000 0.00%New hire uniform needs101‐420‐2220‐44330Dues & Subscriptions4,285 3,998 2,779 6,330 5,705 6,330 3,450 ‐45.50%NFPA Code Subscription service101‐420‐2220‐44350Books‐ 1,400 1,064 1,000 244 1,000 1,000 0.00%101‐420‐2220‐44370Conferences & Training17,743 14,174 23,427 20,580 3,878 25,276 24,568 19.38%4 POC New Hires, New Officer training / Continuing EducationTotal Charges and Services146,988$ 183,814$ 205,773$ 174,794$ 79,153$ 179,394$ 181,241$ 3.69%Capital Outlay101‐420‐2220‐47200Transfer to Vehicle Replacement Fund ‐ Fire52,558 101‐480‐8000‐45800Equipment‐ ‐ ‐ ‐ ‐ ‐ 92,286 #DIV/0!Turnout gear replacements and radio grant matchTotal Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 144,844$ #DIV/0!Miscellaneous101‐420‐2220‐44300Miscellaneous1,524 1,492 439 2,000 435 ‐ 2,000 0.00%Total Miscellaneous1,524$ 1,492$ 439$ 2,000$ 435$ ‐$ 2,000$ 0.00%#DIV/0!2220Total Fire558,866$ 664,014$ 642,509$ 819,812$ 337,985$ 730,647$ 1,134,905$ 38.43%2250Fire ReliefCharges and Services101‐420‐2250‐44920Fire State Aid64,533 68,975 76,608 64,000 ‐ 64,000 76,608 19.70%Relief Assoc. pass throughTotal Charges and Services64,533$ 68,975$ 76,608$ 64,000$ ‐$ 64,000$ 76,608$ 19.70%2250Total Fire Relief64,533$ 68,975$ 76,608$ 64,000$ ‐$ 64,000$ 76,608$ 19.70% 2400Building InspectionPersonnel101‐420‐2400‐41010Full‐time Salaries210,186 214,668 245,057 400,707 139,015 305,834 427,111 6.59%Continue to budget for B.O. Added Code Enforcement Officer 20% Building101‐420‐2400‐41030Part‐time Salaries‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐420‐2400‐41020Overtime‐ 2,996 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐420‐2400‐41040Temporary Employees‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐420‐2400‐41210PERA Contributions15,769 14,824 16,888 30,053 10,837 22,938 32,033 6.59%101‐420‐2400‐41216MSRS Contributions ‐City Admin‐ ‐ ‐ 504 193 504 519 2.94%101‐420‐2400‐41220FICA Contributions12,619 12,481 13,347 24,844 7,918 18,962 26,481 6.59%101‐420‐2400‐41230Medicare Contributions2,951 2,907 3,195 5,810 1,919 4,435 6,193 6.59%101‐420‐2400‐41300Insurance28,792 23,088 35,196 81,179 27,470 81,179 90,962 12.05%101‐420‐2400‐41325Life Insurance297 635 124 331 95 331 344 3.94%101‐420‐2400‐41330STD/LTD1,136 668 822 2,341 600 2,341 2,473 5.64%101‐420‐2400‐41510Workers Compensation2,567 2,070 4,377 4,815 4,222 4,222 4,644 ‐3.55%Total Personnel274,318$ 274,337$ 319,008$ 550,584$ 192,269$ 440,745$ 590,760$ 7.30%Materials and Supplies101‐420‐2400‐42000Office Supplies865 558 698 1,750 33 1,000 1,750 0.00%new staff supplies101‐420‐2400‐42030Printed Forms‐ ‐ ‐ 350 ‐ 350 350 0.00%101‐420‐2400‐42120Fuel, Oil and Fluids2,841 1,976 2,123 3,600 1,793 3,600 4,000 11.11%Total Materials and Supplies3,706$ 2,534$ 2,821$ 5,700$ 1,825$ 4,950$ 6,100$ 7.02%Charges and Services101‐420‐2400‐43030Engineering‐ 3,548 245 5,000 ‐ 5,000 5,000 0.00%101‐420‐2400‐43150Inspector Contract Services‐ 142,283 755,966 319,300 346,612 866,530 328,879 3.00%MnSPECT (or equivalent of 3 FTEs) Incl contract for op audit101‐420‐2400‐43185IT Support4,312 6,667 9,688 6,820 6,368 6,820 13,378 96.16%Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐420‐2400‐42002IT Hardware‐ 1,480 ‐ 700 546 546 2,520 260.00%Computer Desktops 3. Also added 20% computer cost for Code Enforcement Officer101‐420‐2400‐43190Software Programs‐ 986 395 1,100 ‐ 3,280 3,500 218.18%i‐pads and PermitWorks,Roseville101‐420‐2400‐43210Telephone3,579 3,323 3,242 3,760 2,050 4,100 6,170 64.10%Sprint, verizon card costs. One additional phone for new staff and Code Enforcement officer 101‐420‐2400‐43630Insurance3,566 2,790 3,387 4,962 3,404 3,404 5,458 10.00%101‐420‐2400‐44040Repairs/Maint Eqpt1,012 2,000 1,717 1,500 49 1,500 1,500 0.00%101‐420‐2400‐44170Uniforms560 260 190 800 90 500 1,200 50.00%Jackets, shirts, ID's 101‐420‐2400‐44330Dues & Subscriptions65 260 130 500 65 130 500 0.00%101‐420‐2400‐44350Books231 1,168 595 600 317 600 1,800 200.00%101‐420‐2400‐44370Conferences & Training2,8852,705 791 3,200 850 1,700 4,000 25.00%Total Charges and Services16,209$ 167,470$ 776,346$ 348,242$ 360,351$ 894,110$ 373,905$ 7.37%Capital Outlay101‐420‐2400‐47200Transfer Out to Vehicle Replacement ‐ Building9,728 101‐480‐2400‐45500‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 9,728$ #DIV/0!Miscellaneous101‐420‐2400‐44371Allocations from Admin, Finance, City Hall‐ ‐ ‐ 20,616 ‐ 19,620 36,981 79.38%101‐420‐2400‐44300Miscellaneous‐ 266 152 1,000 325 1,000 1,000 0.00%Total Miscellaneous‐$ 266$ 152$ 21,616$ 325$ 20,620$ 37,981$ 75.71%2400Total Building Inspection294,233$ 444,607$ 1,098,326$ 926,142$ 554,770$ 1,360,425$ 1,018,474$ 9.97%2500Emergency CommunicationsCharges and Services101‐420‐2500‐43150Contract Services900 1,933 900 3,350 1,254 ‐ 20,136 501.07%Increse due to repair/replace siren pole.Total Charges and Services900$ 1,933$ 900$ 3,350$ 1,254$ ‐$ 20,136$ 501.07%2500Total Emergency Communications900$ 1,933$ 900$ 3,350$ 1,254$ ‐$ 20,136$ 501.07%2700Animal ControlCharges and Services101‐420‐2700‐43150Contract Services10,930 19,902 13,066 13,000 4,400 13,000 13,000 0.00%Total Charges and Services10,930$ 19,902$ 13,066$ 13,000$ 4,400$ 13,000$ 13,000$ 0.00%2700Total Animal Control10,930$ 19,902$ 13,066$ 13,000$ 4,400$ 13,000$ 13,000$ 0.00% 3100StreetsPersonnel101‐430‐3100‐41010Full‐time Salaries357,436 382,736 344,197 412,315 156,572 412,315 386,752 ‐6.20%Reallocated based upon 2020 YTD actual re: time allocation. New Assistant Director split with other departments.101‐430‐3100‐41030Part‐time Salaries‐ ‐ 126 ‐ ‐ ‐ ‐ #DIV/0!101‐430‐3100‐41020Overtime4,676 12,217 22,670 6,000 4,302 9,464 9,748 62.47%On call and overtime. Based on actuals101‐430‐3100‐41040Temporary Employees2,550 4,527 ‐ 12,500 826 7,000 18,000 44.00%40h x 15weeks x 2 = 18,000. Increased pay to $15h101‐430‐3100‐41210PERA Contributions26,793 28,848 28,634 31,374 12,060 31,633 29,738 ‐5.22%101‐430‐3100‐41220FICA Contributions21,864 23,455 22,644 26,711 9,612 26,584 25,699 ‐3.79%101‐430‐3100‐41230Medicare Contributions5,113 5,463 5,322 6,247 2,248 6,217 6,010 ‐3.79%101‐430‐3100‐41300Insurance63,766 79,988 73,684 92,920 36,656 92,920 86,942 ‐6.43%101‐430‐3100‐41325Life Insurance536 1,706 320 427 159 427 379 ‐11.28%101‐430‐3100‐41330STD/LTD1,750 1,496 3,075 2,267 952 2,267 2,166 ‐4.44%101‐430‐3100‐41600Safety Clothing Allowance160 515 277 600 ‐ 600 800 33.33%Boots ($200 per person allocated by Salary Allocation)101‐430‐3100‐41420Unemployment Benefits3,636 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐430‐3100‐41510Workers Compensation23,593 31,402 37,462 41,208 49,530 49,530 54,483 32.21%Total Personnel511,872$ 572,353$ 538,412$ 632,569$ 272,917$ 638,959$ 620,717$ ‐1.87%Materials and Supplies101‐430‐3100‐42000Office Supplies443 1,368 247 500 233 500 500 0.00%101‐430‐3100‐42120Fuel, Oil and Fluids41,006 17,663 20,358 21,000 10,879 21,000 22,000 4.76%more roads to maintain101‐430‐3100‐42150Operating Supplies5,606 16,628 9,998 9,500 4,529 9,500 9,500 0.00%Contract Service ROW‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐430‐3100‐42210Repair/Maint. Supplies28,270 12,678 6,131 10,000 5,857 9,000 10,000 0.00%101‐430‐3100‐42212Repair/Maint. Supplies S&I228 8,834 9,484 10,000 6,301 10,000 10,000 0.00%101‐430‐3100‐42240Street Maintenance & Landscaping ‐ Materials31,198 50,356 22,135 39,000 17,975 33,000 35,000 ‐10.26%Sealcoat and Crackseal materials ‐ potholes, landscape fixes, etc,101‐430‐3100‐42250Street Maintenance 6,371 146 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐430‐3100‐42260Street Signs8,944 3,287 4,020 4,000 354 4,000 4,000 0.00%101‐430‐3100‐42290Sand/Salt S&I125,999 129,492 111,880 85,000 53,325 53,325 62,000 ‐27.06%Ordered 800 tons of regular, have 700 tons of treated and 500 tons of regular on hand101‐430‐3100‐42400Small Tools & Minor Equipment6,166 16,188 3,095 4,500 2,466 4,500 4,500 0.00%101‐430‐3100‐44375Personal Protection Equipment1,188 800 1,411 1,200 59 1,200 1,200 0.00%Total Materials and Supplies255,419$ 257,439$ 188,759$ 184,700$ 101,978$ 146,025$ 158,700$ ‐14.08%Charges and Services101‐430‐3100‐43030Engineering Services7,844 13,178 12,938 14,000 2,210 14,000 14,000 0.00%ROW permits101‐430‐3100‐43090Sealcoating & Crack Sealing115,018 795,917 552,506 565,000 275,228 565,000 1,550,000 174.34%Sealcoat, crack seal ‐catching us up through 2019 constructed roads‐ no M/O scheduled for 2022‐ this will drop significantly in 2023. Trunk Highway 36 Manning Interchange101‐430‐3100‐43150Contract Services(3,461) 20,364 18,572 24,000 6,037 20,000 24,000 0.00%Striping, guard rail repair, tree trimming, mowing, etc.101‐430‐3100‐43185IT Support6,191 15,869 11,185 12,976 4,392 12,976 17,309 33.40%Allocation for 2022 has changed!!! Includes all the Rossville bill ( IT Support, Software, and Telephone)101‐430‐3100‐42002IT Hardware37 513 ‐ 750 ‐ ‐ 750 0.00%1 Computer101‐430‐3100‐43190Software Programs‐ 1,540 3,662 1,750 5,344 6,000 8,263 372.14%BeHIve Asset Mgmt‐added sign modual $2500 and goodpoint101‐430‐3100‐43210Telephone6,156 3,946 3,840 5,500 2,306 5,000 5,000 ‐9.09%Sprint, TDS, Verizon , Comcast101‐430‐3100‐43230Radio24,117 4,091 4,001 5,000 2,120 4,700 6,750 35.00%Wash Co. fees. Add Radio101‐430‐3100‐43310Mileage‐ 280 ‐ 250 ‐ ‐ 100 ‐60.00%101‐430‐3100‐43510Public Notices‐ 212 134 212 ‐ 212 212 0.00%101‐430‐3100‐43630Insurance17,740 19,293 23,443 25,787 23,562 25,787 28,366 10.00%101‐430‐3100‐43810Electric Utility65,937 25,795 31,544 25,000 13,613 27,000 30,000 20.00%US Solar Subsription/Traffic Signals/PW Electric. Add square footage101‐430‐3100‐43811Street Lights‐ 39,576 41,778 39,000 23,831 45,000 45,000 15.38%101‐430‐3100‐43840Refuse5,998 7,420 5,294 4,600 2,795 5,500 5,500 19.57%101‐430‐3100‐44010Repairs/Maint Bldg.35,637 21,541 4,488 12,000 2,698 10,000 12,000 0.00%101‐430‐3100‐44030Repairs/Maint Imp Other Than Bldg.2,955 298 2,848 650 579 750 850 30.77%101‐430‐3100‐44040Repairs/Maint Equip27,429 28,422 9,971 29,500 6,266 20,000 20,000 ‐32.20%101‐430‐3100‐44041Repairs/Maint Equip S&I1,182 19,872 13,504 14,000 2,220 12,000 13,000 ‐7.14%101‐430‐3100‐44130Equipment Rental2,500 163 1,845 2,000 ‐ 1,250 1,250 ‐37.50%101‐430‐3100‐44170Uniforms8,047 5,605 5,531 5,700 2,651 5,600 5,700 0.00%Allocate to all dept101‐430‐3100‐44330Dues & Subscriptions661 606 614 750 294 750 750 0.00%101‐430‐3100‐44370Conferences & Training2,956 6,043 463 4,500 540 3,500 4,175 ‐7.22%Total Charges and Services326,945$ 1,030,568$ 748,240$ 792,925$ 376,685$ 785,025$ 1,792,975$ 126.12%Capital Outlay101‐430‐3100‐47200Transfer to Vehicle Replacement Fund ‐ Streets85,714 101‐480‐3100‐45500‐ 236,350 #DIV/0!Patching trailer and median. $186,350 to the street landscape budget for 2022 for the 5th St mediansTotal Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 322,064$ #DIV/0!Miscellaneous101‐430‐3100‐44300Miscellaneous559 1,866 689 1,000 461 461 475 ‐52.50%Total Miscellaneous559$ 1,866$ 689$ 1,000$ 461$ 461$ 475$ ‐52.50%3100Total Streets1,094,795$ 1,862,226$ 1,476,101$ 1,611,194$ 752,041$ 1,570,470$ 2,894,931$ 79.68% 5200Parks & RecreationPersonnel101‐450‐5200‐41010Full‐time Salaries64,831 80,410 93,671 72,988 43,382 72,988 91,652 25.57%Reallocated based upon 2020 YTD actual re: time allocation. New Assistant Director split with other departments.101‐450‐5200‐41030Part‐time Salaries‐ 47 8,378 ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐41020Overtime‐ 97 315 ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐41040Temporary Employees9,311 4,725 605 10,000 1,862 7,000 10,500 5.00%Seasonal Workers/Park Summer‐Ice Rink Winter101‐450‐5200‐41210PERA Contributions4,977 5,628 7,366 5,474 3,252 5,474 6,874 25.57%101‐450‐5200‐41220FICA Contributions4,493 4,886 6,443 5,145 2,709 4,959 6,333 23.10%101‐450‐5200‐41230Medicare Contributions1,051 1,138 1,510 1,203 633 1,160 1,481 23.13%101‐450‐5200‐41300Insurance5,590 11,314 18,768 15,415 9,563 15,415 19,748 28.11%101‐450‐5200‐41325Life Insurance57 322 82 67 41 67 81 21.16%101‐450‐5200‐41330STD/LTD181 241 713 401 254 401 514 28.19%101‐450‐5200‐41600Safety Clothing Allowance‐ 175 240 350 270 270 270 ‐22.86%Boots ($200 per person allocated by Salary Allocation)101‐450‐5200‐41420Unemployment Benefits‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐41510Workers Compensation22,078 8,772 9,910 10,901 4,145 10,901 11,991 10.00%Total Personnel112,569$ 117,752$ 148,000$ 121,944$ 66,111$ 118,635$ 149,445$ 22.55%Materials and Supplies101‐450‐5200‐42000Office Supplies394 408 43 450 106 450 450 0.00%101‐450‐5200‐42120Fuel, Oil and Fluids‐ 7,839 4,702 5,500 3,600 6,000 6,250 13.64%Allocated to all PW departments101‐450‐5200‐42150Operating Supplies989 672 444 750 369 750 750 0.00%101‐450‐5200‐42160Chemicals579 201 201 ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐42210Repair/Maint. Supplies5,107 6,969 9,479 6,000 3,959 6,000 7,250 20.83%101‐450‐5200‐42230Building Repair Supplies63 69 ‐ 500 80 500 500 0.00%101‐450‐5200‐42250Landscaping Materials‐ 135 562 550 456 650 650 18.18%101‐450‐5200‐42400Small Tools & Minor Equipment1,570 784 4,752 4,550 1,564 4,550 4,550 0.00%small aluminum trailer $1500Total Materials and Supplies8,701$ 17,076$ 20,184$ 18,300$ 10,133$ 18,900$ 20,400$ 11.48%Charges and Services101‐450‐5200‐43030Engineering Services123 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐43150Contracted Services63,562 51,108 77,697 56,000 16,320 56,000 74,500 33.04%Mowing $50k, $15k Fertilizer, $7k misc ( additions for mowing/ fertilizing /irrigating fields and $2500 for sunfish prairie maintenance) 101‐450‐5200‐43185IT Support2,620 5,019 5,844 5,500 2,835 5,500 2,909 ‐47.12% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)101‐450‐5200‐42002IT Hardware‐ 505 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐43190Software Programs‐ 340 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐43210Telephone1,085 1,770 1,290 1,750 507 1,750 1,750 0.00%Sprint101‐450‐5200‐43510Public Notices‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐43630Insurance5,403 5,876 7,144 7,858 7,180 7,858 8,644 10.00%101‐450‐5200‐43810Electric Utility7,314 8,622 8,707 10,815 4,398 10,815 11,139 3.00%101‐450‐5200‐43820Water Utility‐ 184 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐43840Refuse2,609 4,564 3,166 4,000 1,653 4,000 4,000 0.00%101‐450‐5200‐44010Repairs/Maint Bldg2,074 6,289 4,570 3,000 1,678 2,500 3,000 0.00%101‐450‐5200‐44030Repairs/Maint Imp Not Bldgs5,434 3,063 4,480 3,200 1,346 3,000 3,200 0.00%101‐450‐5200‐44040Repairs/Maint Eqpt5,200 17,669 1,688 14,000 2,195 12,500 14,000 0.00%101‐450‐5200‐44120Rentals ‐ Buildings6,294 5,489 6,712 7,000 4,393 7,000 7,000 0.00%porta‐potties at new parks101‐450‐5200‐44170Uniforms‐ 837 930 1,100 534 1,100 1,100 0.00%Allocated from Streets101‐450‐5200‐44301Events482 524 544 ‐ ‐ ‐ 550 #DIV/0!Tree Give Away101‐450‐5200‐44302Lakes9,934 12,570 14,956 15,000 5,000 15,000 15,000 0.00%Grant to treat Invasive Species101‐450‐5200‐44330Dues & Subscriptions‐ ‐ 60 ‐ ‐ ‐ ‐ #DIV/0!101‐450‐5200‐44370Conferences & Training1,495 2,137 2,828 3,000 815 2,000 3,000 0.00%101‐450‐5200‐44130Equipment Rental650 797 415 1,000 ‐ 500 750 ‐25.00%101‐450‐5200‐44375Personal Protection Equipment1,262 229 435 400 ‐ 400 400 0.00%Total Charges and Services115,539$ 127,590$ 141,466$ 133,623$ 48,854$ 129,923$ 150,942$ 12.96%Capital Outlay101‐450‐5200‐47200Transfer Out to Vehicle Replacement ‐ PW ‐ Park & Rec2,000 101‐900‐5200‐45500Capital Purchases‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 2,000$ #DIV/0!Miscellaneous101‐450‐5200‐44300Miscellaneous958 1,555 416 1,000 ‐ 650 750 ‐25.00%Total Miscellaneous958$ 1,555$ 416$ 1,000$ ‐$ 650$ 750$ ‐25.00%5200Total Parks & Recreation237,768$ 263,973$ 310,067$ 274,867$ 125,098$ 268,108$ 323,537$ 17.71%9000TransfersTransfers101‐900‐9000‐47205Operating Transfer to EDA25,225 30,000 30,000 30,000 ‐ 30,000 ‐ ‐100.00%city lease space 2019‐2021 transfer to Brookfield ‐ Budget here but JE will be a transfer See below101‐900‐9000‐47201Transfer to Project Fund‐ ‐ 15,661 ‐ ‐ ‐ 17,254 #DIV/0!Inwood & 5th St Stop Light101‐900‐9000‐47285Transfer to Debt Service‐ 67,859 ‐ ‐ ‐ ‐ ‐ #DIV/0!101‐900‐9000‐47250Transfer to Vehicle Replacement Fund‐ 570,076 903,847 125,000 ‐ ‐ ‐ ‐100.00%101‐900‐9000‐47200Transfer to Vehicle Replacement Fund‐ 75,000 100,000 135,746 ‐ ‐ ‐ ‐100.00%Total Transfers25,225$ 742,935$ 1,049,508$ 290,746$ ‐$ 30,000$ 17,254$ ‐94.07%9000Total Transfers25,225$ 742,935$ 1,049,508$ 290,746$ ‐$ 30,000$ 17,254$ ‐94.07%9000Contingency ReserveContingency ReserveReserve for possible Insurance Increase‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Contingency Reserve‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!9000Contingency Reserve‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!Prior Period Adjustments(52,015)$ Total General Fund Expenditures:4,135,510$ 5,954,319$ 6,482,385$ 6,063,620$ 2,349,246$ 6,066,034$ 7,759,146$ 27.96%Total Gen Fund Revs. Over/(Under) Expenditures:880,452$ (440,535)$ 23,487$ (2)$ 706,348$ 584,863$ (0)$ ‐85.98%Use of Fund Balance if negative 601Water FundWater Fund Revenues:601‐000‐0000‐36100Special Assessments41,737 ‐ 762 10,740 52,208 ‐ ‐ ‐100.00%This account should zero out at year end since revenues are recognized 100% as they are issued/earned and adjusted through Receivables deferred601‐000‐0000‐36101Delinquent Special Assessments563 ‐ (675) ‐ ‐ ‐ ‐ #DIV/0!601‐000‐0000‐36102Special Assessments Penalties & Interest190 96 1 ‐ 71 ‐ ‐ #DIV/0!601‐000‐0000‐36103Prepaid Special Assessments‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐000‐0000‐36200Miscellaneous 82 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐000‐0000‐36206Smart Controller Pilot Program‐ 875 (3,375) ‐ ‐ ‐ ‐ #DIV/0!601‐000‐0000‐36210Interest on Investments43,477 183,387 128,678 39,928 (79,894) 65,379 32,689 ‐18.13% 50% of CY. Rates have gone down601‐000‐0000‐36212Interest on Assessments‐ 11,872 10,950 ‐ ‐ ‐ ‐ #DIV/0!601‐000‐0000‐36220Rent‐ 10,010 26,000 26,000 ‐ 16,000 ‐ ‐100.00%Rent on Land from 3M601‐000‐0000‐37100Water Sales763,475 849,564 1,046,893 1,029,177 146,400 ‐ 1,147,441 11.49%Estimate from utility proforma601‐000‐0000‐37120Bulk Water1,122 1,394 3,381 1,000 602 2,000 2,000 100.00%601‐000‐0000‐37130Water Lat Benefit Fee26,100 5,800 5,800 ‐ ‐ ‐ ‐ #DIV/0!601‐000‐0000‐37140Water Access Revenue818,000 475,000 1,205,000 1,617,000 1,218,000 1,437,000 1,104,000 ‐31.73%601‐000‐0000‐37150Water Connections ‐ Municipal489,000 500,900 522,000 451,000 351,000 416,000 456,000 1.11%601‐000‐0000‐37160Penalties‐ ‐ 10,830 ‐ (1,575) ‐ ‐ #DIV/0!601‐000‐0000‐37170Meter Sales115,036 97,342 155,831 95,000 73,468 146,937 130,600 37.47%Includes sale of meters for Hamlet and 38/39th601‐000‐0000‐37180Tower Rent‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐000‐0000‐39200Transfer In‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Water Fund Revenues:2,298,782$ 2,136,239$ 3,112,076$ 3,269,845$ 1,760,280$ 2,083,316$ 2,872,730$ ‐12.14%Water Fund Expenses:Personnel601‐494‐9400‐41010Full‐time Salaries126,525 151,029 211,891 217,707 140,389 217,707 309,664 42.24%Reallocated based upon 2020 YTD actual re: time allocation 20% of admin time. New Assistant Director and UB full Time601‐494‐9400‐41030Part‐time Salaries‐ ‐ 7,383 13,992 ‐ ‐ ‐ ‐100.00%new utility billing clerk in 2020601‐494‐9400‐41020Overtime‐ 2,931 1,024 6,000 4,075 8,150 8,395 39.91%On call pay should go here601‐494‐9400‐41040Temporary Employees‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐494‐9400‐41210PERA Contributions1,131 17,702 14,164 17,827 10,740 16,939 23,854 33.81%601‐494‐9400‐41216MSRS Contributions ‐City Admin‐ ‐ ‐ 461 236 461 634 37.42%601‐494‐9400‐41220FICA Contributions7,402 8,899 11,334 14,737 8,473 14,003 19,720 33.81%601‐494‐9400‐41230Medicare Contributions1,703 2,075 2,666 3,447 1,982 3,275 4,612 33.79%601‐494‐9400‐41300Insurance19,842 25,225 37,591 44,902 32,526 44,902 68,291 52.09%601‐494‐9400‐41325Life Insurance236 635 183 197 126 197 251 27.64%601‐494‐9400‐41330STD/LTD571 560 1,301 1,177 799 1,177 1,755 49.10%601‐494‐9400‐41420Unemployment Benefits897 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐494‐9400‐41600Safety Clothing Allowance‐ 465 370 400 ‐ 400 665 66.25%Boots ($200 per person allocated by Salary Allocation)601‐494‐9400‐41510Workers Compensation7,744 5,859 6,984 7,682 7,853 7,853 8,638 12.45%Total Personnel166,050$ 215,380$ 294,891$ 328,529$ 207,199$ 315,065$ 446,479$ 35.90%Materials and Supplies601‐494‐9400‐42000Office Supplies396 770 676 800 191 700 750 ‐6.25%601‐494‐9400‐42120Fuel, Oil and Fluids‐ 8,623 6,282 9,000 3,963 9,000 9,000 0.00%Allocated to all PW Departments601‐494‐9400‐42030Printed Forms167 432 610 750 391 782 850 13.33%601‐494‐9400‐42150Operating Supplies876 2,133 2,276 3,500 772 3,000 3,200 ‐8.57%Lab Tests Baterial601‐494‐9400‐42160Chemicals7,511 4,260 5,089 11,000 4,518 11,000 12,000 9.09%601‐494‐9400‐42210Repair/Maint. Supplies12,808 9,865 6,072 16,000 2,458 12,000 12,000 ‐25.00%601‐494‐9400‐42270Utility System Maintenance805 564 ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐494‐9400‐42300Water Meters & Supplies138,652 85,217 157,615 145,000 148,672 155,000 205,600 41.79%Water meters601‐494‐9400‐44375Personal Protective Equipment866 606 801 800 (200) 800 900 12.50%601‐494‐9400‐42400Small Tools & Minor Equipment6,924 7,452 4,840 9,800 2,257 7,500 7,500 ‐23.47%Total Materials and Supplies169,005$ 119,922$ 184,259$ 196,650$ 163,022$ 199,782$ 251,800$ 28.04%Charges and Services601‐494‐9400‐43030Engineering Services(17,911) 40,064 7,073 25,000 5,436 25,000 25,000 0.00%601‐494‐9400‐43040Legal Services132,919 1,556,524 ‐ ‐ 4,605 20,000 40,000 #DIV/0!legal/lobbyist for WBL approp issue601‐494‐9400‐43010Audit Services‐ 9,246 9,105 8,227 1,465 8,227 8,706 5.82% split GF, Water, Sewer, SW601‐494‐9400‐43090Newsletter‐ ‐ 1,122 1,100 571 1,199 1,300 18.18%printing only (split with Communications and sewer)601‐494‐9400‐43150Contract Services54,608 39,809 45,352 30,000 31,085 45,000 40,000 33.33%New well, additional water mains, hydrants, valves etc601‐494‐9400‐43185IT Support30,331 7,761 8,860 8,027 5,263 9,746 9,817 22.30%Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)601‐494‐9400‐42002IT Hardware‐ 505 1,030 1,000 ‐ 1,000 1,350 35.00%New scada monitor (1/2 sewer) and two new computers (split streets/water/sewer)601‐494‐9400‐43190Software Programs‐ 8,909 11,875 9,900 4,067 9,900 12,670 27.98%Banyon, Accela‐Springbrook support, Springbrook subscription, Beehive, Sensus, Misc601‐494‐9400‐43210Telephone1,141 1,991 1,508 2,000 616 2,000 2,600 30.00%TDS. Assistant PW Director601‐494‐9400‐43220Postage3,509 2,580 2,259 4,000 825 3,500 4,142 3.55%601‐494‐9400‐43310Mileage558 306 65 200 ‐ 200 200 0.00%601‐494‐9400‐43610Insurance7,981 8,680 10,552 11,607 10,605 11,607 12,768 10.00%601‐494‐9400‐43810Electric Utility76,286 66,432 59,223 80,000 34,431 75,747 78,020 ‐2.48%601‐494‐9400‐43820Water Utility29,736 14,312 27,432 23,000 11,492 25,000 28,000 21.74%Water Connection Fees MDH. 601‐494‐9400‐44030Repairs/Maint Imp Not Bldgs106,871 51,564 11,900 45,000 5,525 35,000 45,000 0.00%601‐494‐9400‐44040Repairs/Maint. Equip.10,222 16,958 4,877 7,500 130 7,000 8,500 13.33%601‐494‐9400‐44010Repairs/Maint Imp Bldgs1,005 3,363 4,130 4,000 1,563 4,000 18,000 350.00%Plumb a fill station at shop601‐494‐9400‐44150Equipment Rental‐ 807 800 1,000 ‐ 1,000 1,000 0.00%valve exerciser601‐494‐9400‐44170Uniforms‐ 965 851 1,000 497 1,000 1,000 0.00%601‐494‐9400‐44330Dues & Subscriptions‐ 310 360 400 ‐ 400 400 0.00%601‐494‐9400‐44370Conferences & Training1,178 1,510 142 2,500 1,040 2,500 2,450 ‐2.00%601‐494‐9400‐44377Credit Card Fees740 6,397 9,017 7,262 4,762 9,523 9,809 35.07%PSN CC fees601‐494‐9400‐44386Real Estate Taxes‐ 12,282 23,084 23,777 23,474 23,474 16,119 ‐32.21%Taxes on 180 acres from 3M SettlementTotal Charges and Services439,174$ 1,851,273$ 240,617$ 296,500$ 147,449$ 322,024$ 366,850$ 23.73%Capital Outlay601‐494‐9400‐45300Improvements Other Than Bldgs45,854 ‐ ‐ 658,844 ‐ 6,236,219 846.54%Meters. 75K Add CIP itemsTotal Capital Outlay45,854$ ‐$ ‐$ 658,844$ ‐$ ‐$ 6,236,219$ 846.54%Miscellaneous and Non‐operating601‐494‐9400‐44300Miscellaneous1,086 0 908 2,000 ‐ 2,000 2,000 0.00%601‐494‐9400‐46010Bond Principal‐ ‐ ‐ 790,000 585,000 790,000 880,000 11.39%601‐494‐9400‐46110Bond Interest345,940 271,907 244,340 252,402 219,580 252,402 235,572 ‐6.67%601‐494‐9400‐46200Fiscal Agent Fees ‐ Bond Payments1,740 495 495 ‐ 165 ‐ ‐ #DIV/0!601‐494‐9400‐46250Fiscal Agent Fees ‐ Bond Issuance‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐494‐9400‐46350Bond Issuance Costs‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐494‐9400‐47200Transfer Out‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Misc. and Non‐operating348,766$ 272,402$ 245,743$ 1,044,402$ 804,745$ 1,044,402$ 1,117,572$ 7.01%Prior Period Adjustments271,735 Total Water Fund Expenses:1,168,849$ 2,458,977$ 965,511$ 2,524,925$ 1,322,414$ 1,881,273$ 8,418,920$ 233.43%Total Water Fund Revs. Over/(Under) Expenses:1,129,933$ (322,738)$ 2,146,566$ 744,920$ 437,866$ 202,043$ (5,546,190)$ ‐844.53% 602Sewer FundSewer Fund Revenues:602‐000‐0000‐36100Special Assessments239,246 ‐ (10,254) 162,570 130,849 162,570 ‐ ‐100.00% This account should zero out at year end since revenues are recognized 100% as they are issued/earned and adjusted through Receivables deferred602‐000‐0000‐36101Delinquent Special Assessments‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!602‐000‐0000‐36102Special Assessments Penalties & Interest344 624 1,710 ‐ 212 ‐ ‐ #DIV/0!602‐000‐0000‐36200Miscellaneous Water‐ ‐ 58,350 ‐ ‐ ‐ ‐ #DIV/0!602‐000‐0000‐36210Interest on Investments65,325 190,342 142,328 39,812 ‐ 73,667 36,834 ‐7.48% 50% of CY. Rates have gone down602‐000‐0000‐36212Interest on Assessments‐ 109,320 91,772 ‐ ‐ ‐ ‐ #DIV/0!602‐000‐0000‐37160Penalties‐ ‐ 1,911 ‐ ‐ ‐ ‐ #DIV/0!602‐000‐0000‐37200Sewer Sales208,908 299,779 354,947 466,378 104,549 466,378 544,013 16.65% Estimate from utility pro forma602‐000‐0000‐37220SAC Early Pay Discount/Revenue7,803 5,308 17,375 7,500 3,877 8,529 8,500 13.33%602‐000‐0000‐37230Sewer Lat Benefit Fee‐ 11,000 48,800 ‐ ‐ ‐ ‐ #DIV/0!602‐000‐0000‐37240Sewer Connecton Fee Revenue (SAC)767,500 505,732 1,256,997 1,359,000 1,200,000 1,359,000 727,500 ‐46.47%602‐000‐0000‐37250Sewer Connection Fees Regional‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Pass‐through 602‐000‐0000‐37260Sewer Connection Fees Municipal506,050 510,001 533,500 389,000 345,000 389,000 367,000 ‐5.66%Total Sewer Fund Revenues:1,795,175$ 1,632,106$ 2,497,435$ 2,424,260$ 1,927,086$ 2,459,144$ 1,683,847$ ‐30.54%Sewer Fund Expenses:Personnel602‐495‐9450‐41010Full‐time Salaries54,674 58,207 87,537 82,123 44,788 82,123 132,323 61.13%Reallocated based upon 2020 YTD actual re: time allocation. New Assistant Director and UB full Time602‐495‐9450‐41020Overtime‐ 2,978 108 6,000 3,726 7,453 7,676 27.94%On call pay 602‐495‐9450‐41040Temporary Employees‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!602‐495‐9450‐41210PERA Contributions(11,709) 5,925 5,261 7,527 3,563 6,718 10,500 39.50%602‐495‐9450‐41216MSRS Contributions ‐City Admin‐ ‐ ‐ 308 118 308 317 2.84%City Administrator Deferred Comp included here602‐495‐9450‐41220FICA Contributions3,191 3,499 4,197 6,223 2,801 5,554 8,680 39.48%602‐495‐9450‐41230Medicare Contributions803 817 991 1,455 655 1,299 2,030 39.52%602‐495‐9450‐41300Insurance5,036 10,677 11,983 16,435 10,159 16,435 30,046 82.82%602‐495‐9450‐41325Life Insurance72 290 50 69 35 69 95 37.26%602‐495‐9450‐41330STD/LTD180 240 420 440 231 440 727 65.18%602‐495‐9450‐41600Safety Clothing Allowance‐ 470 ‐ 140 ‐ 140 140 0.00%Boots ($200 per person allocated by Salary Allocation)602‐495‐9450‐41420Unemployment Insurance555 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!602‐495‐9450‐41510Workers Compensation4,626 3,442 4,197 4,617 2,716 4,000 4,000 ‐13.36%Total Personnel57,427$ 86,545$ 121,205$ 137,580$ 68,792$ 124,538$ 196,533$ 42.85%Materials and Supplies602‐495‐9450‐42210Repair/Maint. Supplies‐ 1,561 880 3,500 19 2,500 10,000 185.71%$25,000 Bioxide chemical at lisbon lift every 3‐5 yrs602‐495‐9450‐42000Office Supplies1,425 426 163 600 201 350 400 ‐33.33%602‐495‐9450‐42030Printed Forms167 613 451 600 294 588 650 8.33%602‐495‐9450‐42120Fuel, Oil and Fluids‐ 7,426 6,863 8,200 3,957 7,500 8,000 ‐2.44%Allocated to all PW Departments602‐495‐9450‐42150Operating Suppies471 921 959 1,500 123 1,000 1,250 ‐16.67%602‐495‐9450‐42270Repair/Maint. Supplies280 ‐ 7,612 ‐ ‐ ‐ ‐ #DIV/0!602‐495‐9450‐44375Personal Protective Equipment1,157 716 466 350 ‐ 350 450 28.57%602‐495‐9450‐42400Small Tools & Minor Equipment5,110 102 2,480 2,500 1,421 2,500 2,500 0.00%Total Materials and Supplies8,610$ 11,765$ 19,874$ 17,250$ 6,014$ 14,788$ 23,250$ 34.78%Charges and Services602‐495‐9450‐43030Engineering Services4,605 6,768 6,950 15,000 634 12,500 12,500 ‐16.67%602‐495‐9450‐43010Audit Services‐ 9,246 9,105 8,227 1,465 8,227 8,706 5.82% split GF, Water, Sewer, SW602‐495‐9450‐43090Newsletter‐ ‐ 1,122 1,100 571 1,199 1,300 18.18%printing only (split with Comunnications and Water)602‐495‐9450‐43150Contract Services89,754 22,289 36,059 50,000 14,197 40,000 50,000 0.00%602‐495‐9450‐43185IT Support31,306 4,406 5,170 4,684 2,509 4,684 4,558 ‐2.68% Allcoation for 2022 has changed!!! Includes all the Rosville bill ( IT Support, Software, and Telephone)602‐495‐9450‐42002IT Hardware‐ 505 821 650 ‐ 650 1,350 107.69%New scada monitor (1/2 sewer) and two new computers (split streets/water/sewer)602‐495‐9450‐43190Software Programs‐ 8,459 9,925 9,305 4,942 9,305 12,670 36.16%Banyon, Accela‐Springbrook support, Springbrook subscription, Beehive, Sensus, Misc602‐495‐9450‐43210Telephone1,726 2,504 2,436 2,500 1,232 2,500 3,100 24.00%TDS, T‐Mobile. New phone new staff602‐495‐9450‐43220Postage3,500 2,569 2,251 3,500 705 2,600 3,392 ‐3.09%602‐495‐9450‐43310Mileage‐ 90 ‐ 100 ‐ 100 100 0.00%602‐495‐9450‐43610Insurance3,187 3,466 4,212 4,633 4,234 4,633 6,000 29.51%602‐495‐9450‐43810Electric Utility11,782 14,813 14,889 15,500 8,175 15,500 16,500 6.45%New lift Station602‐495‐9450‐43820Sewer Utility ‐ Met Council98,575 169,359 229,887 265,011 154,590 265,011 421,861 59.19%Per Met Council 602‐495‐9450‐44010Repairs/Maint Imp Bldgs‐ 1,471 ‐ 1,000 893 1,000 1,000 0.00%split building expenses between all depts602‐495‐9450‐44040Repairs/Maint. Equip.3,838 12,301 3,689 4,500 ‐ 4,500 4,500 0.00%602‐495‐9450‐44150Equipment Rental‐ 7 6,500 8,000 ‐ 8,000 8,000 0.00%rent vac truck for 2 weeks602‐495‐9450‐44170Uniforms‐ 448 487 600 327 600 600 0.00%Allocated from Streets602‐495‐9450‐44030Repairs\Maint Imp Not Bldgs1,683 16,942 7,804 4,000 3,670 4,500 4,500 12.50%602‐495‐9450‐44370Conferences & Training1,163 3,447 1,826 3,500 66 2,500 2,700 ‐22.86%602‐495‐9450‐44377Credit Card Fees25 4,787 9,017 7,262 4,762 9,523 9,809 35.07%PSN CC FeesTotal Charges and Services251,119$ 283,878$ 352,150$ 409,072$ 202,969$ 397,533$ 573,146$ 40.11%Capital Outlay602‐495‐9450‐45300Improvements Other Than Bldgs34,668 ‐ ‐ 275,760 ‐ ‐ 22,438 ‐91.86%Sewer Oversizing and Sewer to 180 AcresTotal Capital Outlay34,668$ ‐$ ‐$ 275,760$ ‐$ ‐$ 22,438$ ‐91.86%Miscellaneous and Non‐operating602‐495‐9450‐44300Miscellaneous Expenses300 20 790 1,000 ‐ 500 500 ‐50.00%602‐495‐9450‐46010Bond Principal‐ ‐ ‐ 470,000 465,000 470,000 475,000 1.06%602‐495‐9450‐46110Bond Interest203,380 179,590 165,205 169,822 172,279 169,822 161,519 ‐4.89%602‐495‐9450‐46300Bond Issuance Costs‐ (11,469) ‐ ‐ ‐ ‐ ‐ #DIV/0!602‐495‐9450‐46200Fiscal Agent Fees‐ ‐ ‐ ‐ 165 ‐ ‐ #DIV/0!Total Misc. and Non‐operating203,680$ 168,140$ 165,996$ 640,822$ 637,444$ 640,322$ 637,019$ ‐0.59%Prior Period Adjustment136,324$ Total Sewer Fund Expenses:691,829$ 550,327$ 659,225$ 1,480,484$ 915,220$ 1,177,181$ 1,452,386$ ‐1.90%Total Sewer Fund Revs. Over/(Under) Expenses:1,103,346$ 1,081,779$ 1,838,211$ 943,776$ 1,011,866$ 1,281,963$ 231,460$ ‐75.48% 603Storm Water FundStorm Water Fund Revenues:603‐000‐0000‐36100Special Assessments37,537 ‐ 25,578 ‐ 16,292 ‐ ‐ #DIV/0!603‐000‐0000‐36101Delinquent Special Assessments837 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!603‐000‐0000‐36102Special Assessment Penalties/Interest497 241 ‐ ‐ ‐ ‐ ‐ #DIV/0!603‐000‐0000‐36210Interest on Investment23,831 37,479 15,344 4,574 ‐ 8,925 4,463 ‐2.44% 50% of CY. Rates have gone down603‐000‐0000‐37160Penalties‐ ‐ 8,350 ‐ (225) ‐ ‐ #DIV/0!603‐000‐0000‐37300Surface Water Utility Sales199,691 344,211 314,959 385,155 2,177 385,155 464,080 20.49%Estimate from pro forma603‐000‐0000‐34113SW Review Fee Revenue36,925 35,545 46,380 35,000 28,463 38,000 39,375 12.50%Total Storm Water Fund Revenues:299,318$ 417,475$ 410,611$ 424,729$ 46,707$ 432,080$ 507,918$ 19.59%Storm Water Fund Expenses:Personnel603‐496‐9500‐41010Full‐time Salaries30,103 35,071 46,070 43,133 27,203 43,133 81,316 88.52%Reallocated based upon 2020 YTD actual re: time allocation. New Assistant Director and UB full Time603‐496‐9500‐41020Overtime‐ ‐ 169 1,000 427 853 1,000 0.00%Spring culvert drainage603‐496‐9500‐41040Temporary Employees‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!603‐496‐9500‐41210PERA Contributions(10,147) 3,361 2,856 3,966 2,042 3,299 6,174 55.66%603‐496‐9500‐41216MSRS Contributions ‐City Admin‐ ‐ ‐ 154 59 154 158 2.84%603‐496‐9500‐41220FICA Contributions1,767 2,057 2,305 3,278 1,597 2,727 5,104 55.69%603‐496‐9500‐41230Medicare Contributions346 480 545 767 374 638 1,194 55.62%603‐496‐9500‐41300Insurance4,885 4,163 5,750 8,599 6,778 8,599 18,616 116.49%603‐496‐9500‐41325Life Insurance44 102 21 36 21 36 55 53.08%603‐496‐9500‐41330STD/LTD87 86 197 230 143 230 477 107.28%603‐496‐9500‐41600Safety Clothing Allowance‐ ‐ ‐ 125 ‐ 125 125 0.00%Boots ($200 per person allocated by Salary Allocation)603‐496‐9500‐41420Unemployment Insurance555 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!603‐496‐9500‐41510Workers' Compensation1,626 1,685 2,029 2,232 1,060 2,232 2,455 10.00%Total Personnel29,265$ 47,007$ 64,557$ 72,265$ 39,704$ 62,026$ 116,673$ 61.45%Materials and Supplies603‐496‐9500‐42000Office Supplies224 387 129 450 ‐ 350 350 ‐22.22%603‐496‐9500‐42120Fuel, Oil and Fluids‐ 2,731 3,460 3,500 989 3,500 3,750 7.14%Allocated to all PW Departments603‐496‐9500‐42030Printed Forms167 177 513 600 294 600 500 ‐16.67%more postcard stock as parcel # inc603‐496‐9500‐42270Repair/Maint. Maint Supplies2,338 1,597 34 2,250 836 2,250 2,500 11.11%603‐496‐9500‐42150Operating Supplies70 588 68 1,000 ‐ 750 750 ‐25.00%603‐496‐9500‐44375Personal Protective Equipment866 579 508 500 (200) 300 500 0.00%603‐496‐9500‐42400Small Tools & Minor Equipment2,478 163 3,004 2,500 250 2,500 2,500 0.00%Total Materials and Supplies6,144$ 6,220$ 7,715$ 10,800$ 2,169$ 10,250$ 10,850$ 0.46%Charges and Services603‐496‐9500‐43030Engineering Services2,563 17,685 5,954 10,000 5,793 11,000 12,000 20.00%603‐496‐9500‐43010Audit Services‐ 9,246 9,105 8,227 1,465 8,227 8,706 5.82% split GF, Water, Sewer, SW603‐496‐9500‐43040Legal Services‐ 403 ‐ ‐ ‐ ‐ ‐ #DIV/0!603‐496‐9500‐43150Contract Services10,259 5,458 12,639 6,500 1,742 6,500 6,700 3.08%603‐496‐9500‐43185IT Support9,825 4,021 5,047 4,620 2,289 4,620 2,163 ‐53.19%Roseville603‐496‐9500‐42002IT Hardware‐ 505 430 600 ‐ 600 600 0.00%Computer603‐496‐9500‐43190Software Programs‐ 7,484 9,728 8,232 3,967 8,000 11,955 45.22%Banyon, Accela‐Springbrook support, Springbrook subscription, Beehive, Misc603‐496‐9500‐43210Telephone65 1,063 947 1,100 507 1,100 1,100 0.00%603‐496‐9500‐44377Credit Card Fees‐ ‐ ‐ 500 ‐ 500 500 0.00%603‐496‐9500‐43220Postage1,000 1,267 1,249 1,650 1,337 1,650 1,750 6.06%603‐496‐9500‐43510Legal Publishing‐ 58 ‐ 60 ‐ 60 75 25.00%603‐496‐9500‐43610Insurance5,001 5,439 6,615 7,277 6,647 7,277 8,005 10.00%603‐496‐9500‐44010Street Sweeping29,859 19,989 19,866 28,000 14,040 22,000 25,000 ‐10.71%603‐496‐9500‐44040Repairs/Maint Equip99 3,082 ‐ 2,500 ‐ 1,500 2,500 0.00%603‐496‐9500‐44015Repairs/Maint Bldg‐ 47 ‐ 100 ‐ 100 100 0.00%603‐496‐9500‐44030Repairs/Maint Not Bldg32,790 250 16,787 25,000 ‐ 20,000 25,000 0.00%603‐496‐9500‐44150Equipment Rental1,080 237 500 1,000 ‐ 750 1,000 0.00%Vac truck/sumps 603‐496‐9500‐44170Uniforms‐ 201 196 250 92 250 250 0.00%Allocated from Streets603‐496‐9500‐44370Conferences & Training1,285 787 675 2,000 854 1,250 1,425 ‐28.75%Total Charges and Services93,824$ 77,230$ 89,736$ 107,616$ 38,732$ 95,384$ 108,828$ 1.13%Capital Outlay603‐496‐9500‐45300Improvements Other Than Bldgs‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Capital Outlay‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!Miscellaneous and Non‐operating603‐496‐9500‐44300Miscellaneous Expenses666 866 83 5,000 780 5,000 5,000 0.00%New MPCA MS4 fee603‐496‐9500‐46010Bond Principal‐ ‐ ‐ 200,000 200,000 200,000 205,000 2.50%603‐496‐9500‐46110Bond Interest68,916 53,733 54,015 54,771 79,932 54,771 52,713 ‐3.76%603‐496‐9500‐46200Fiscal Agent Fees‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!603‐496‐9500‐46300Bond Issuance Costs‐ (5,737) ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Misc. and Non‐operating69,582$ 48,861$ 54,098$ 259,771$ 280,712$ 259,771$ 262,713$ 1.13%Prior Period Adjustment(74,348)$ Total Storm Water Fund Expenses:124,467$ 179,319$ 216,107$ 450,452$ 361,317$ 427,431$ 499,064$ 10.79%Total Storm Water Fund Revs. Over/(Under) Expenses:174,851$ 238,157$ 194,505$ (25,723)$ (314,610)$ 4,649$ 8,854$ ‐134.42% 404Park DedicationPark Dedication Fund Revenues:404‐000‐0000‐36210Interest on Investments9,173 19,943 24,505 ‐ (13,389) ‐ ‐ #DIV/0!404‐000‐0000‐36230Donations‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!404‐410‐1910‐36235Park Dedication502,802 123,500 714,558 132,280 622,648 1,622,648 215,825 63.16%Bruggerman OP‐PUD and Launch Properties. 1 mill from Royall Golf in 2021Total Park Dedication Fund Revenues:511,975$ 143,443$ 739,063$ 132,280$ 609,259$ 1,622,648$ 215,825$ 63.16%Park Dedication Fund Expenses:Capital Outlay404‐480‐8000‐43030Engineering Services174 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!404‐480‐8000‐43040Legal Services‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!404‐480‐8000‐43050Other Park Ded Prof Services96,753 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!404‐480‐8000‐43510Legal Publishing‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!404‐480‐8000‐44010Repairs/Maint Contractual Bldg‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!404‐480‐8000‐44030Repairs/Maint Imp Not Bldgs23,488 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!404‐480‐8000‐44040Repairs/Maint Contractual Eqpt‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!404‐480‐8000‐45200Buildings and Structures94,474 6,762 ‐ ‐ ‐ ‐ ‐ #DIV/0!404‐480‐8000‐45300Improv Other than Bldgs‐ 401 111,562 200,000 13,600 200,000 331,430 65.72%trail connections in 2022404‐480‐8000‐45805Other Project Costs4,485 222,478 166,569 ‐ 2,795 ‐ ‐ #DIV/0!Total Capital Outlay219,375$ 229,641$ 278,132$ 200,000$ 16,395$ 200,000$ 331,430$ 65.72%Miscellaneous and Non‐operating404‐480‐8000‐44300Miscellaneous2,854 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Misc. and Non‐operating2,854$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!Total Park Dedication Fund Expenses:222,229$ 229,641$ 278,132$ 200,000$ 16,395$ 200,000$ 331,430$ 65.72%Total Park Dedication Fund Revs. Over/(Under) Expenses:289,745$ (86,198)$ 460,932$ (67,720)$ 592,864$ 1,422,648$ (115,605)$ 70.71%Park Dedication Fund BalanceYearRevenues Expense Fund Balance20201,193,853.00 Funnd Balance Jan 12021 1,622,647.58 200,000.00 2,616,500.58 Fund Balance Dec 312022 215,825.00 331,430.00 2,500,895.58 410Vehicle ReplacementVehicle Replacement Fund Revenues:410‐000‐0000‐36210Interest on Investments7,139 33,975 33,576 ‐ ‐ ‐ ‐ #DIV/0!Will be recorded at year end410‐000‐0000‐39101Sale of Capital Assets8,991 44,927 13,806 ‐ ‐ ‐ ‐ #DIV/0!410‐000‐0000‐39210Transfer from General Fund29,667 645,076 1,003,847 260,746 ‐ 260,746 150,000 ‐42.47% Transfer at end of year410‐000‐0000‐39310Bond Proceeds940,000 698,984 ‐ ‐ ‐ ‐ ‐ #DIV/0!410‐420‐2220‐36230Donations12,000 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Vehicle Replacement Fund Revenues:997,797$ 1,422,963$ 1,051,228$ 260,746$ ‐$ 260,746$ 150,000$ ‐42.47%Vehicle Replacement Fund Expenses:Capital Outlay410‐420‐2220‐45500Public Safety Vehicles7,837 722,238 297,090 710,000 259,558 710,000 ‐ ‐100.00%brush rig, engine repalcements410‐420‐2400‐45500Building Vehicles‐ 6,111 ‐ 30,000 ‐ 30,000 30,000 0.00%inspector vehicle410‐430‐8000‐45500Public Works Vehicles121,236 316,886 299,319 70,000 200 70,000 366,000 422.86%Parks and PW/parks dump truckTotal Capital Outlay129,073$ 1,045,235$ 596,408$ 810,000$ 259,758$ 810,000$ 396,000$ ‐51.11%Miscellaneous and Non‐operating410‐000‐0000‐46300Fiscal Agent Fees4,500 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!410‐480‐8000‐46300Bond Issuance Costs‐ 12,328 ‐ ‐ ‐ ‐ ‐ #DIV/0!Total Misc. and Non‐operating4,500$ 12,328$ ‐$ ‐$ ‐$ ‐$ ‐$ #DIV/0!Total Vehicle Replacement Expenses:133,573$ 1,057,563$ 596,408$ 810,000$ 259,758$ 810,000$ 396,000$ ‐51.11%Total Vehicle Replacement Fund Revs. Over/(Under) Expenses:864,224$ 365,399$ 454,820$ (549,254)$ (259,758)$ (549,254)$ (246,000)$ ‐55.21%Vehicle Replacement Fund BalanceYearRevenues Expense Fund Balance20201,716,283.00 Funnd Balance Jan 12021 260,746.00 979,614 997,415.00Fund Balance Dec 312022 150,000.00 396,000.00 751,415.00 Revenues Inflation Rate2%Expenses Inflation Rate4%REVENUESProperty Tax Levy 3,250,894.66 3,522,782.00 5,222,485.00 5,237,746.00 5,619,059.00 6,060,113.00 5,970,024.00 6,358,379.00 6,888,961.00 7,377,007.00 7,997,342.00 8,028,186.00 Fiscal Disparities245,388.67 271,597.00 271,597.00 271,597.00 271,597.00 271,597.00 271,597.00 271,597.00 271,597.00 271,597.00 271,597.00 271,597.00 Other Taxes38,342.83 30,500.00 30,100.00 30,100.00 30,100.00 30,100.00 30,100.00 30,100.00 30,100.00 30,100.00 30,100.00 30,100.00 Licenses and Permits1,425,694.06 1,013,500.00 1,048,000.00 1,068,960.00 1,090,339.20 1,112,145.98 1,134,388.90 1,157,076.68 1,180,218.22 1,203,822.58 1,227,899.03 1,252,457.01 Intergovernmental273,194.00 222,075.00 298,395.94 298,395.94 222,075.00 298,395.94 222,075.00 298,395.94 222,075.00 298,395.94 222,075.00 298,395.94 Charges for Services1,022,029.14 757,664.00 630,200.00 642,804.00 655,660.08 668,773.28 682,148.75 695,791.72 709,707.56 723,901.71 738,379.74 753,147.34 Fines and Forfeits33,583.70 35,000.00 35,000.00 35,700.00 36,414.00 37,142.28 37,885.13 38,642.83 39,415.68 40,204.00 41,008.08 41,828.24 Interest Earnings164,236.00 77,000.00 38,500.00 39,270.00 40,055.40 40,856.51 41,673.64 42,507.11 43,357.25 44,224.40 45,108.89 46,011.06 Miscellaneous183,711.00 133,500.00 184,867.34 188,564.69 192,335.98 196,182.70 200,106.35 204,108.48 208,190.65 212,354.46 216,601.55 220,933.58 Sale of Assets‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfer In 765,079.00 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUES7,402,153.06 6,063,618.00 7,759,145.28 7,813,137.63 8,157,635.66 8,715,306.69 8,589,998.77 9,096,598.76 9,593,622.36 10,201,607.09 10,790,111.29 10,942,656.18 EXPENDITURESGeneral Government1,005,254.20 1,087,526.00 1,261,090.57 1,311,534.19 1,363,995.56 1,418,555.38 1,475,297.60 1,534,309.50 1,595,681.88 1,659,509.16 1,725,889.53 1,794,925.11 Public Safety2,641,770.01 2,799,287.00 3,200,046.82 3,328,048.70 3,461,170.65 3,599,617.47 3,743,602.17 3,893,346.26 4,049,080.11 4,211,043.31 4,379,485.04 4,554,664.45 Public Works1,476,101.16 1,611,194.00 2,809,216.75 2,021,585.42 2,102,448.83 2,186,546.79 2,274,008.66 2,364,969.00 2,459,567.76 2,557,950.47 2,660,268.49 2,766,679.23 Culture and Recreation310,066.71 274,865.00 321,537.05 334,398.53 347,774.47 361,685.45 376,152.87 391,198.98 406,846.94 423,120.82 440,045.65 457,647.48 Economic DevelopmentMiscellaneousNew Additions to Operating LevyNew Personnel‐ 370,429.20 385,246.37 472,504.22 491,404.39 511,060.57 531,502.99 552,763.11 574,873.63 597,868.58 New Operating Costs‐ 30,142.00 ‐ 32,897.09 29,532.97 30,714.29 31,942.86 58,220.58 60,549.40 62,971.38 OtherTransfers Out15,660.64 17,254$ Capital Equipment100,000.00 135,746.00 25k increase each year projections up to 200KAdditional Transfers to Capital Equipment903,847.00 125,000.00 Capital Equipment ‐ Building9,727.98 27,043.78 32,232.03 41,733.02 12,970.64 24,060.53 33,658.80 47,926.50 61,545.67 45,909.57 Capital Equipment ‐ Fire52,558.10 146,111.51 174,142.50 225,474.24 70,077.46 129,993.69 181,851.02 258,936.23 332,517.56 248,039.18 Capital Equipment ‐ Parks1,999.64 5,559.00 6,625.47 8,578.45 2,666.19 4,945.78 6,918.75 9,851.56 12,651.05 9,436.97 Capital Equipment ‐ Streets85,714.29 238,285.71 284,000.00 367,714.29 114,285.71 212,000.00 296,571.43 422,285.71 542,285.71 404,514.29 EDA30,000.00 30,000.00 MiscellaneousTOTAL EXPENDITURES6,482,699.72 6,063,618.00 7,759,145.56 7,813,138.04 8,157,635.88 8,715,306.40 8,589,998.66 9,096,598.61 9,593,622.55 10,201,607.45 10,790,111.75 10,942,656.22 REVENUE OVER (UNDER) EXPENSES919,453.34 ‐ (0) (0) (0) 0 0 0 (0) (0) (0) (0) BEGINNING FUND BALANCE4,314,184.00 5,233,637.34 5,233,637.34 5,233,637.06 5,233,636.65 5,233,636.43 5,233,636.72 5,233,636.83 5,233,636.99 5,233,636.80 5,233,636.43 5,233,635.97 ENDING FUND BALANCE5,233,637.34 5,233,637.34 5,233,637.06 5,233,636.65 5,233,636.43 5,233,636.72 5,233,636.83 5,233,636.99 5,233,636.80 5,233,636.43 5,233,635.97 5,233,635.93 EXISTING DEBT SERVICE LEVIES1,412,267.91 1,438,390.23 1,447,137.20 1,358,265.49 1,258,937.99 1,129,443.69 1,127,553.52 910,656.43 600,304.89 380,114.64 ‐ ‐ TOTAL EXISTING TAX LEVIES4,947,394.07 5,263,269.23 6,971,319.20 6,897,708.49 7,180,193.99 7,491,753.69 7,399,774.52 7,571,232.43 7,791,462.89 8,059,318.64 8,299,539.00 8,330,383.00 NEW ADDITIONS TO LEVYNew Debt Service ‐ ‐ 1,014,325.77 1,598,712.02 1,851,517.51 2,100,898.28 2,820,092.28 3,266,863.03 3,694,248.65 3,871,465.66 4,085,181.52 4,516,700.02 Other‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL NEW TAX LEVY ‐ ‐ 1,014,325.77 1,598,712.02 1,851,517.51 2,100,898.28 2,820,092.28 3,266,863.03 3,694,248.65 3,871,465.66 4,085,181.52 4,516,700.02 GROSS LEVY TO TAXPAYERS4,947,394.07 5,263,269.23 7,985,644.97 8,496,420.51 9,031,711.50 9,592,651.97 10,219,866.80 10,838,095.46 11,485,711.54 11,930,784.30 12,384,720.52 12,847,083.02 FISCAL DISPARITIES(245,388.67) (271,597.00) (271,597.00) (271,597.00) (271,597.00) (271,597.00) (271,597.00) (271,597.00) (271,597.00) (271,597.00) (271,597.00) (271,597.00) NET LEVY TO TAXPAYERS4,702,005.40 4,991,672.23 7,714,047.97 8,224,823.51 8,760,114.50 9,321,054.97 9,948,269.80 10,566,498.46 11,214,114.54 11,659,187.30 12,113,123.52 12,575,486.02 TAX CERTIFICATION Certification Amount!!!5,263,769.23 7,985,644.97 8,496,920.51 9,031,711.50 9,592,651.97 10,219,866.80 10,838,095.46 11,485,711.54 11,930,784.30 12,384,720.52 12,847,083.02 TAX CAPACITYBefore New Construction21,253,284.00 22,349,589.00 24,925,258.00 24,925,258.00 26,022,268.00 27,141,218.20 28,282,547.40 29,446,703.19 30,634,142.10 31,845,329.78 33,080,741.21 34,340,860.88 From New Construction1,097,010 1,118,950 1,141,329 1,164,156 1,187,439 1,211,188 1,235,411 1,260,120 1,285,322 TOTAL TAX CAPACITY21,253,284.00 22,349,589.00 24,925,258.00 26,022,268.00 27,141,218.20 28,282,547.40 29,446,703.19 30,634,142.10 31,845,329.78 33,080,741.21 34,340,860.88 35,626,182.94 Less Fiscal Disparities TC Contribution 2% annual increase (1,231,558.00) (1,232,636.00) (1,257,288.72) (1,282,434.49) (1,308,083.18) (1,334,244.85) (1,360,929.74) (1,388,148.34) (1,415,911.31) (1,444,229.53) (1,473,114.12) (1,502,576.41) NET TAX CAPACITY20,021,726.00 21,261,511.00 23,667,969.28 24,739,833.51 25,833,135.02 26,948,302.56 28,085,773.45 29,245,993.76 30,429,418.47 31,636,511.68 32,867,746.75 34,123,606.53 RATIOSGeneral Fund Operating Tax Levy Annual Increase8% 48% 0% 7% 8%‐1% 7% 8% 7% 8% 0%Net Tax Capacity Annual % Change6% 11% 5% 4% 4% 4% 4% 4% 4% 4% 4%Tax Rate on Tax Capacity23.48% 23.48% 32.59% 33.25% 33.91% 34.59% 35.42% 36.13% 36.85% 36.85% 36.85% 36.85%Tax Rate % Change‐0.03% 38.83% 2.00% 2.00% 2.00% 2.41% 2.00% 2.00% 0.00% 0.00% 0.00%Percentage of Tax Levy for Debt30% 29% 32% 36% 36% 35% 40% 40% 38% 36% 34% 36%Existing Tax Base Inflation5% 12% 0% 4% 4% 4% 4% 4% 4% 4% 4%Total Tax Base Increase5% 12% 4% 4% 4% 4% 4% 4% 4% 4% 4%New tax capacity assumptions Residential units completed in beginning of yea 250 250 250 250 250 250 250 250 250 250 New home average value430,200 438,804 447,580 456,532 465,662 474,976 484,475 494,165 504,048 514,129 Commercial ‐ New construction (15,000 s.f./year) New Home Value Construction Inflation2% 2% 2% 2% 2% 2% 2% 2% 2% 2%2031 Projected2022 Budget2030 Projected2020 Actual 2021 Budget 2023 Projected 2024 Projected 2025 Projected 2026 Projected 2027 Projected 2028 Projected 2029 Projected