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#14 - Quarterly Financials and Dashboard
STAFF REPORT DATE: July 15, 2025 TO: Mayor and Council FROM: Clarissa Hadler, Finance Director Nina Kraemer, Finance Coordinator AGENDA ITEM: 2nd Quarter Financial Reports CORE STRATEGIES: ☐ Vibrant, inclusive, connected community ☐ Efficient, reliable, innovative services ☐ Responsive, transparent, adaptive governance ☒ Balanced Finances now and future ☐ Managed Growth BACKGROUND: Staff has prepared the 2nd Quarter Financial Report for review by the City Council. ISSUE BEFORE THE COUNCIL: Does the City Council have any questions about the 2nd Quarter Financial Report? DISCUSSION: The Budget vs. Actual for 2nd Quarter 2025 is attached. YTD revenues and expenditures will fluctuate widely throughout the year depending on peak periods for each activity. Below are a few general notes regarding various items. Revenues: • Tax revenues are receipted in July and December. • General Fund non-tax revenues are expected to be higher this year compared to last year mainly due to increased building permits due to the two school construction projects. Activity has started picking up as we approach warmer weather. • Utility Bills are reflected the following quarter due to the timing of mailings and payments. • Interest earnings are typically allocated at year-end. Expenditures: • Expenditures reflect a combination of ongoing expenses and items that are one-time payments per year. As such, year-to-date percentages on expenses other than personnel will fluctuate significantly. • We closed two budgetary departments: communications and city hall. The communications expenses are incorporated into the administration department. Additional information regarding planned/budgeted changes is available in the 2025 Budget reports from the December 17, 2024 Council meeting, or upon request. FISCAL IMPACT: As noted. ATTACHMENTS: 1) Quarterly Financial Reports The following report illustrates the progress of City Revenues and Expenses toward the 2025 Budgeted amounts. (These reports may not include various adjustments that occur infrequently or at year-end, and thus may not be fully representative of financial activity to date.) - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 General Water Sewer Storm Q2 - Year to Date Revenues vs. Expenses Revenues Expenses - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 General Water Sewer Storm 2025 Budget vs. YTD Expenses (by Fund) Budget YTD Division Expenses this Quarter as Portion of General Fund Total General Government Public Safety Public Works Parks & Recreation - 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 General Government Public Safety Public Works Parks & Recreation Millions Division Expenses vs. Budget Remaining (in millions -- General Fund Only) Expenses Budget Remaining Quarterly Financial Report As of June 30, 2025 1 General Fund Summary 2024 2025 2025 YTD % Revenues Actual Adopted Q2 of Budget Taxes 5,976,975 5,588,958 - 0.0% Licenses and Permits 1,020,800 1,011,995 916,832 90.6% Intergovernmental 330,712 276,320 161,743 58.5% Charges for Services 699,587 623,000 568,406 91.2% Fines and Forfeits 33,926 30,000 24,760 82.5% Investment Earnings 378,768 83,200 - 0.0% Miscellaneous 262,306 338,342 208,379 61.6% Total General Fund Revenues:8,703,075 7,951,815 1,880,120 23.6% Expenses by Department Total Mayor & CouncilMayor & Council 46,144$ 73,328$ 49,616$ 67.7% Total AdministrationAdministration 595,959$ 777,578$ 412,848$ 53.1% Total ElectionsElections 19,273$ 8,315$ 4,165$ 50.1% Total Finance Finance 287,788$ 376,544$ 128,517$ 34.1% Total Planning & ZoningPlanning & Zoning 467,732$ 635,844$ 203,142$ 31.9% Total Engineering ServicesEngineering Services 37,200$ 35,000$ 17,070$ 48.8% Total Police Police 1,305,749$ 1,395,230$ -$ 0.0% Total ProsecutionProsecution 50,540$ 50,000$ 12,935$ 25.9% Total Fire Fire 1,509,749$ 1,559,191$ 722,900$ 46.4% Total Building InspectionBuilding Inspection 814,991$ 1,084,080$ 529,427$ 48.8% Total Emergency CommunicationsEmergency Communications 4,500$ 4,500$ 1,888$ 41.9% Total Animal ControlAnimal Control 23,998$ 14,500$ 9,240$ 63.7% Total Streets Streets 1,799,811$ 1,215,818$ 477,193$ 39.2% Total Parks & RecreationParks & Recreation 496,013$ 687,513$ 176,179$ 25.6% Total TransfersTransfers 167,328$ -$ -$ #DIV/0! Total Contingency ReserveContingency Reserve -$ 35,000$ -$ 0.0% Total General Fund Expenses 7,626,773$ 7,952,441$ 2,745,119$ 34.5% Net General Fund Revenue Over/(Under) Expenses 1,076,301 (626) (865,000) 2 Water Fund Summary 2024 2025 2025 YTD % Actual Adopted Q2 of Budget Total Revenues 3,360,538 5,005,959 2,323,709 46% Expenses Personnel 427,203$ 466,310$ 184,616$ 40% Materials and Supplies 192,888$ 117,600$ 11,665$ 10% Charges and Services 394,128$ 546,202$ 192,170$ 35% Capital Outlay -$ 2,044,275$ 90,668$ 4% Miscellaneous and Non-operating 329,402$ 1,472,183$ 1,091,545$ 74% Total Water Fund Expenses 1,343,621$ 4,646,571$ 1,570,665$ 34% Net Water Fund Revenue Over/(Under) Expenses 753,044 Sewer Fund Summary 2024 2025 2025 YTD % Actual Adopted Q2 of Budget Total Revenues 2,899,238 3,206,809 1,907,614 59% Expenses Personnel 241,883$ 278,361$ 107,442$ 39% Materials and Supplies 23,409$ 31,900$ 10,134$ 32% Charges and Services 922,570$ 1,009,052$ 456,490$ 45% Capital Outlay -$ 925,920$ -$ 0% Miscellaneous and Non-operating 336,821$ 1,311,350$ 1,139,734$ 87% Total Sewer Fund Expenses 1,524,683$ 3,556,583$ 1,713,799$ 48% Net Sewer Fund Revenue Over/(Under) Expenses 193,815 Stormwater Fund Summary 2024 2025 2025 YTD % Actual Adopted Q2 of Budget Total Revenues 670,259 650,126 228,664 35% Expenses Personnel 135,766$ 130,979$ 75,057$ 57% Materials and Supplies 9,379$ 9,450$ 7,076$ 75%Summary Charges and Services 96,085$ 121,212$ 60,032$ 50%ends here. Capital Outlay -$ 285,405$ -$ 0%The following pages Miscellaneous and Non-operating 36,793$ 260,050$ 240,929$ 93%show detailed Total Stormwater Fund Expenses 278,024$ 807,096$ 383,094$ 47%financials. Net Stormwater Fund Revenue Over/(Under) Expenses (154,429) Utility Fund Summaries 3 General Fund Revenues 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget Taxes 101-410-1320-31010 Current Ad Valorem Taxes 4,679,708 5,562,304 5,118,521 - 0.0% 101-410-1320-31020 Delinquent Ad Valorem Taxes 20,875 20,614 19,000 - 0.0% 101-410-1320-31030 Mobile Home Tax 16,781 20,540 17,000 - 0.0% 101-410-1320-31040 Fiscal Disparities 423,542 371,286 433,937 - 0.0% 101-410-1320-31520 30% Rental - County 1,625 1,589 - - #DIV/0! 101-410-1320-31910 Penalty & Interest on Taxes (204) 643 500 - 0.0% Total Taxes 5,142,327$ 5,976,975$ 5,588,958$ -$ 0% Licenses and Permits #DIV/0! 101-410-1320-32110 Liquor License 12,050 13,750 12,000 - 0.0% 101-410-1320-32120 Massage Therapy Licenses 500 - 150 225 150.0% 101-410-1320-32180 Wastehauler License 1,560 1,080 1,410 480 34.0% 101-410-1320-32181 General Contractor License 550 675 475 150 31.6% 101-420-2400-32210 Building Permits 725,852 718,730 800,000 792,950 99.1% 101-430-3100-32211 Driveway Permits 10,200 6,925 7,000 7,850 112.1% 101-420-2400-32212 Fireplace Permits 6,300 4,740 5,000 4,860 97.2% 101-420-2400-32220 Heating Permits 65,761 84,805 60,000 40,974 68.3% 101-420-2400-32230 Plumbing Permits 70,967 79,042 60,000 44,916 74.9% 101-420-2400-32232 Pool Permits 750 1,275 1,000 1,000 100.0% 101-420-2400-32213 Siding Permits 32,161 9,250 5,000 2,000 40.0% 101-420-2400-32214 Roof Permits 157,002 29,743 15,000 7,213 48.1% 101-430-3100-32250 Utility Permits 41,138 46,107 30,000 7,132 23.8% 101-420-2220-32260 Burning Permit 2,085 2,160 1,700 1,255 73.8% 101-420-2220-32275 Fire Suppression Permits 21,139 22,264 13,000 5,623 43.3% 101-410-1320-32281 Golf Cart Operation Permit - 30 60 30 50.0% 101-410-1320-32282 Miscellaneous Permits 175 225 200 25 12.5% Total Licenses and Permits 1,148,190$ 1,020,800$ 1,011,995$ 916,832$ 91% - #DIV/0! Intergovernmental #DIV/0! 101-430-3100-33418 MSA - Maintenance 202,220 227,709 214,535 128,789 60.0% 101-420-2220-33420 State Fire Aid - - - - #DIV/0! 101-420-2220-33426 Miscellaneous State Grants 2,000 - 3,500 - 0.0% 101-450-5200-33426 Miscellaneous State Grants 2,438 - 4,800 2,543 53.0% 101-410-1320-33623 Payment in Lieu of Taxes (35,474) 36,184 36,212 - 0.0% 101-410-1320-33521 Recycling Grant 39,256 17,273 17,273 30,412 176.1% Total Intergovernmental 215,178$ 330,712$ 276,320$ 161,743$ 59% #DIV/0! 4 General Fund Revenues 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget Charges for Services #DIV/0! 101-410-1910-34103 Zoning & Subdivision Fees 85,876 124,765 100,000 28,923 28.9% 101-420-2400-34104 Plan Check Fees 467,420 545,756 487,500 483,032 99.1% 101-410-1520-34107 Assessment Searches 1,595 1,115 1,000 1,080 108.0% 101-410-1450-34111 Cable Operation Reimbursement (0) - 5,000 - 0.0% 101-420-2400-34112 Planning & Zoning Review Fee 200 75 - - #DIV/0! 101-430-3100-34114 Street Light Fee 516 4,853 2,000 - 0.0% 101-410-1910-34115 Base Map Upgrading Fee 1,075 5,650 2,500 - 0.0% 101-410-1910-36206 Escrow Administration Fee 17,100 9,100 25,000 13,800 55.2% Total Charges for Services 577,073$ 699,587$ 623,000$ 568,406$ 91% #DIV/0! Fines and Forfeits #DIV/0! 101-420-2100-35100 Fines 36,879 31,671 30,000 23,716 79.1% 101-420-2100-35130 Forfeitures 93 99 - - #DIV/0! 101-420-2220-35102 Fire Alarm Fees 544 2,156 - 1,043 #DIV/0! Total Fines and Forfeits 37,516$ 33,926$ 30,000$ 24,760$ 83% #DIV/0! Investment Earnings #DIV/0! 101-410-1320-36210 Interest Earnings 238,492 378,768 83,200 - 0.0% Total Investment Earnings 238,492$ 378,768$ 83,200$ -$ 0%#DIV/0! Miscellaneous #DIV/0! 101-410-1320-31811 Cable Franchise Revenue 68,884 86,955 65,000 85,459 131.5% 101-410-1320-36200 Miscellaneous Revenue 14,560 195 5,000 62 1.2% 101-420-2220-36200 Miscellaneous Revenue 11,970 5,000 - 3,589 #DIV/0! 101-430-3100-36200 Miscellaneous Revenue 8,534 2,600 4,500 - 0.0% 101-450-5200-36200 Miscellaneous Revenue 1,312 2,477 1,000 - 0.0% 101-420-2220-36204 Reimbursements - Fire 15,519 23,702 5,500 15,631 284.2% 101-420-2220-36230 Donations-Fire 2,759 5,864 1,000 255 25.5% 101-410-1320-36230 Donations 10,000 7,600 7,500 16,859 224.8% 101-410-1320-39101 Sale of Capital Assets - 132,842 - 0.0% 101-410-1320-34120 Tower Rent 133,843 127,913 116,000 86,525 74.6% Total Miscellaneous 267,381$ 262,306$ 338,342$ 208,379$ 62% 5 General Fund Revenues 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget General Fund Revenue Summary 2023 Actual 2024 Actual 2025 Budget Q2 - YTD YTD % to Budget Total Taxes Taxes 5,142,327 5,976,975 5,588,958 - 0.0% Total Licenses and Permits Licenses and Permits 1,148,190 1,020,800 1,011,995 916,832 90.6% Total Intergovernmental Intergovernmental 215,178 330,712 276,320 161,743 58.5% Total Charges for Services Charges for Services 577,073 699,587 623,000 568,406 91.2% Total Fines and Forfeits Fines and Forfeits 37,516 33,926 30,000 24,760 82.5% Total Investment Earnings Investment Earnings 238,492 378,768 83,200 - 0.0% Total Miscellaneous Miscellaneous 267,381 262,306 338,342 208,379 61.6% TOTAL 7,626,157$ 8,703,075$ 7,951,815$ 1,880,120$ 23.6% 6 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! #REF! 1110 Mayor & Council Personnel 101-410-1110-41030 Part-time Salaries 25,162 25,690 25,690 12,845 50.0% 101-410-1110-41220 FICA Contributions 1,560 1,593 1,593 796 50.0% 101-410-1110-41230 Medicare Contributions 365 373 373 186 49.9% 101-410-1110-41510 Workers Compensation 66 52 93 - 0.0% Total Personnel 27,153$ 27,708$ 27,749$ 13,828$ 49.8% Materials and Supplies 101-410-1110-42000 Office Supplies 67 273 275 46 16.7% 101-410-1110-42001 Computer Reimbursement 2,000 - 4,000 3,980 99.5% 101-410-1110-43310 Mileage 37 139 630 - 0.0% 101-410-1110-43185 IT Support 1,273 1,404 1,601 566 35.3% Total Materials and Supplies 3,377$ 1,815$ 6,506$ 4,591$ #DIV/0! Charges and Services 101-410-1110-44300 Miscellaneous 7,329 5,754 11,165 9,868 88.4% 101-410-1110-44330 Dues & Subscriptions 18,389 10,089 23,933 20,554 85.9% 101-410-1110-44370 Conferences & Training 594 777 3,975 775 19.5% Total Charges and Services 26,312$ 16,620$ 39,073$ 31,197$ 79.8% 1110 Total Mayor & Council 56,842$ 46,144$ 73,328$ 49,616$ 67.7% 1320 Administration Personnel 101-410-1320-41010 Full-time Salaries 196,912 249,432 300,045 122,965 41.0% 101-410-1320-41210 PERA Contributions 13,950 18,655 22,503 8,850 39.3% 101-410-1320-41216 MSRS Contributions -City Admin 1,677 1,662 1,560 760 48.7% 101-410-1320-41220 FICA Contributions 11,445 16,790 18,603 7,177 38.6% 101-410-1320-41230 Medicare Contributions 2,730 3,927 4,501 1,679 37.3% 101-410-1320-41300 Insurance 26,269 40,050 43,660 13,959 32.0% 101-410-1320-41325 Life Insurance 465 119 180 53 29.4% 101-410-1320-41330 STD/LTD 890 1,015 2,234 531 23.8% 101-410-1320-41420 Unemployment Benefits - 3,084 - 6,261 #DIV/0! 101-410-1320-41510 Workers Compensation 1,045 701 1,385 - 0.0% 7 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! #REF! Total Personnel 255,382$ 335,435$ 394,671$ 162,234$ 41.1% Materials and Supplies 101-410-1320-42000 Office Supplies 2,234 3,234 2,000 1,147 57.4% 101-410-1320-42030 Printed Forms - - 100 - 0.0% Total Materials and Supplies 2,234$ 3,234$ 2,100$ 1,147$ 54.6% Charges and Services 101-410-1320-43100 Assessing Services 112,968 113,783 117,959 115,371 97.8% 101-410-1320-43040 Legal Services 56,432 49,052 60,000 32,649 54.4% 101-410-1320-43090 Newsletter 3,667 4,585 101-410-1320-43150 Contract Services 13,276 18,970 68,500 38,620 56.4% 101-410-1320-43152 Cable Operation Expense 6,200 - 101-410-1320-43185 IT Support 5,032 6,769 8,701 3,641 41.8% 101-410-1320-42002 IT Hardware 5,195 - - - #DIV/0! 101-410-1320-43210 Telephone 602 632 1,033 296 28.7% 101-410-1320-43220 Postage 4,854 5,894 5,000 4,011 80.2% 101-410-1320-43310 Mileage 661 522 1,120 493 44.0% 101-410-1320-43510 Legal Publishing 3,638 3,138 1,500 1,783 118.9% 101-410-1320-43610 Insurance 36,273 - 44,279 29,026 65.6% 101-410-1320-44050 Transfer - Shared City Center Expenses - 31,144 32,315 - 101-410-1320-43810 Electric Utility - - 15 101-410-1320-43830 Gas Utility - - - 101-410-1320-43840 Refuse - - - 101-410-1320-44010 Repairs/Maint Contractual Bldg - - - 101-410-1320-44040 Repairs/Maint Contractual Eqpt 3,982 - 1,065 101-410-1320-44330 Dues & Subscriptions 1,321 1,947 3,613 875 24.2% 101-410-1320-44370 Conferences & Training 3,083 5,468 12,170 4,597 37.8% 101-410-1320-44371 Allocation to Building Inspections (3,184) - - - #DIV/0! Total Charges and Services 240,149$ 245,539$ 375,057$ 245,579$ 65.5% Miscellaneous 101-410-1320-44300 Miscellaneous 3,220 11,751 5,750 3,888 67.6% Total Miscellaneous 3,220$ 11,751$ 5,750$ 3,888$ 67.6% 1320 Total Administration 500,984$ 595,959$ 777,578$ 412,848$ 53.1% 8 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! #REF! 1410 Elections Personnel 101-410-1410-41030 Part-time Salaries 2,649 14,526 3,000 - 0.0% Total Personnel 2,649$ 14,526$ 3,000$ -$ 0.0% Charges and Services 101-410-1410-43310 Travel Expense - - 50 - 0.0% 101-410-1410-42000 Office Supplies 53 654 250 - 0.0% 101-410-1410-43510 Legal Notices Publishing 68 238 500 - 0.0% 101-410-1410-43150 Contract Services 3,525 3,854 3,890 4,165 107.1% Total Charges and Services 3,646$ 4,746$ 4,690$ 4,165$ 88.8% Miscellaneous 101-410-1410-44300 Miscellaneous 585 1,843 625 - 0.0% Total Miscellaneous - - 625 - 0.0% 1410 Total Elections 6,295$ 19,273$ 8,315$ 4,165$ 50.1% 1450 Communications Personnel 101-410-1450-41010 Full-time Salaries 31,033 - - - 101-410-1450-41210 PERA Contributions 2,327 - - - 101-410-1450-41220 FICA Contributions 1,798 - - - 101-410-1450-41230 Medicare Contributions 420 - - - 101-410-1450-41300 Insurance 5,122 - - - 101-410-1450-41325 Life Insurance 5 - - - 101-410-1450-41330 STD/LTD 48 - - - 101-410-1450-41510 Workers Compensation 256 - - - Total Personnel 41,008$ -$ -$ Charges and Services 101-410-1450-43090 Newsletter 2,425 - - - 101-410-1450-43185 IT Support 1,333 - - - 101-410-1450-42002 IT Hardware 106 - - - 101-410-1450-43190 Software Programs 1,550 - - Communications expenses moved to Administration Dept. 9 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! #REF! 101-410-1450-43220 Postage 349 - - - 101-410-1450-43310 Mileage - - - - 101-410-1450-43152 Cable Operations 4,042 - - 101-410-1450-44370 Conferences and Training - - - - Total Charges and Services 9,804$ -$ -$ 1450 Total Communications 50,812$ -$ -$ #DIV/0! 1520 Finance Personnel 101-410-1520-41010 Full-time Salaries 72,262 163,764 174,790 83,863 48.0% 101-410-1520-41210 PERA Contributions 5,419 12,281 13,109 6,290 48.0% 101-410-1520-41220 FICA Contributions 4,292 9,787 10,837 5,034 46.5% 101-410-1520-41230 Medicare Contributions 1,004 2,289 2,622 1,178 44.9% 101-410-1520-41300 Insurance 13,032 22,862 16,394 8,005 48.8% 101-410-1520-41325 Life Insurance 270 80 109 49 44.3% 101-410-1520-41330 STD/LTD 174 777 1,302 509 39.1% 101-410-1520-41510 Workers Compensation 734 432 852 - 0.0% Total Personnel 97,188$ 212,271$ 220,015$ 104,928$ 47.7% Materials and Supplies 101-410-1520-42000 Office Supplies 898 1,100 1,030 179 17.4% 101-410-1520-42030 Printed Forms 1,009 2,352 1,545 - 0.0% Total Materials and Supplies 1,907$ 3,451$ 2,575$ 179$ 7.0% Charges and Services 101-410-1520-43010 Audit Services 11,284 11,844 11,500 12,663 110.1% 101-410-1520-43150 Contract Services 49,054 9,776 10,000 206 2.1% 101-410-1520-43185 IT Support 4,459 5,691 7,356 2,656 36.1% 101-410-1520-42002 IT Hardware 6,080 184 - - #DIV/0! 101-410-1520-43190 Software Programs 4,319 3,849 9,000 3,249 36.1% 101-410-1520-43310 Mileage 288 255 309 - 0.0% 101-410-1520-43610 Insurance 886 - 934 1,063 113.8% 101-410-1520-44040 Repairs/Maint Contractual Eqpt - 3,463 - 1,066 #DIV/0! 101-410-1520-44050 Transfer - Shared City Center Expenses - 31,144 31,815 - 0.0% 10 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! #REF! 101-410-1520-44330 Dues & Subscriptions 720 680 1,040 330 31.7% 101-410-1520-44370 Conferences & Training 766 1,459 4,000 585 14.6% 101-410-1520-44371 Allocation to Building Inspections (2,905) - - - #DIV/0! Total Charges and Services 74,952$ 68,344$ 75,955$ 21,938$ 28.9% Miscellaneous 101-410-1520-44300 Miscellaneous 427 3,721 3,000 1,471 49.0% Total Miscellaneous 427$ 3,721$ 3,000$ 1,471$ 49.0% Capital Outlay 101-410-1520-45350 Capital Outlay - Finance Software 75,000$ 38,103 50.8% Total Capital Outlay 75,000$ 38,103$ 1520 Total Finance 174,474$ 287,788$ 376,544$ 128,517$ 34.1% 1910 Planning & Zoning Personnel 101-410-1910-41010 Full-time Salaries 74,715 209,344 259,053 126,216 48.7% 101-410-1910-41040 Temporary Employees 4,522 - 21,257 - 0.0% 101-410-1910-41210 PERA Contributions 5,560 15,701 21,023 9,466 45.0% 101-410-1910-41220 FICA Contributions 4,740 12,382 17,379 7,487 43.1% 101-410-1910-41230 Medicare Contributions 1,109 2,896 4,205 1,751 41.6% 101-410-1910-41300 Insurance 12,168 35,952 56,164 17,917 31.9% 101-410-1910-41325 Life Insurance 305 100 267 87 32.5% 101-410-1910-41330 STD/LTD 313 683 2,246 761 33.9% 101-410-1910-41510 Workers Compensation 1,260 1,054 1,610 - 0.0% Total Personnel 104,691$ 278,110$ 383,203$ 163,684$ 42.7% Materials and Supplies 101-410-1910-42000 Office Supplies 389 745 1,000 306 30.6% 101-410-1910-42120 Fuel, Oil and Fluids 270 - 2,000 - 0.0% 101-410-1910-42030 Printed Forms 51 - 600 104 17.3% 11 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! #REF! Total Materials and Supplies 710$ 745$ 3,600$ 410$ 11.4% Charges and Services 101-410-1910-43020 Comprehensive Planning 25,000 101-410-1910-43030 Engineering Services 3,213 5,868 30,000 5,798 19.3% 101-410-1910-43150 Contract Services 92,875 121,178 135,000 23,700 17.6% 101-410-1910-43185 IT Support 11,445 12,408 14,947 6,511 43.6% 101-410-1910-42002 IT Hardware 1,283 7,723 - - #DIV/0! 101-410-1910-43190 Software Programs - 287 2,000 - 0.0% 101-410-1910-43210 Telephone 120 429 663 148 22.4% 101-410-1910-43220 Postage - - 200 - 0.0% 101-410-1910-43310 Mileage - 218 600 - 0.0% 101-410-1910-43510 Legal Publishing 1,835 1,078 1,825 270 14.8% 101-410-1910-44040 Repairs/Maint Contractual Eqpt - 3,657 - 1,024 #DIV/0! 101-410-1910-44050 Transfer - Shared City Center Expenses - 31,144 29,815 - 0.0% 101-410-1910-44330 Dues & Subscriptions - 533 3,260 821 25.2% 101-410-1910-44370 Conferences & Training 356 3,820 4,730 675 14.3% Total Charges and Services 111,127$ 188,344$ 248,041$ 38,947$ 15.7% Miscellaneous 101-410-1910-44300 Miscellaneous 581 532 1,000 101 10.1% Total Miscellaneous 581$ 532$ 1,000$ 101$ 10.1% 1910 Total Planning & Zoning 217,109$ 467,732$ 635,844$ 203,142$ 31.9% 1930 Engineering Services Charges and Services 101-410-1930-43030 Engineering Services 32,855 37,200 35,000 17,070 48.8% Total Charges and Services 32,855$ 37,200$ 35,000$ 17,070$ 48.8% 1930 Total Engineering Services 32,855$ 37,200$ 35,000$ 17,070$ 48.8% 1940 City Hall Materials and Supplies 101-410-1940-42110 Cleaning Supplies 227 - - - #DIV/0! 12 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! #REF! 101-410-1940-42230 Building Repair Supplies 232 - - - #DIV/0! Total Materials and Supplies 459$ -$ -$ #DIV/0! Charges and Services 101-410-1940-43185 IT Support 1,273 - - - #DIV/0! 101-410-1940-43810 Utilities 54,231 - - - #DIV/0! 101-410-1940-43840 Refuse 2,183 - - - #DIV/0! 101-410-1940-44010 Repairs/Maint Contractual Bldg 18,028 - - - #DIV/0! 101-410-1940-44040 Repairs/Maint Contractual Eqpt 993 - - - #DIV/0! 101-410-1940-44371 Allocation to Building Inspections (45,050) - - - #DIV/0! Total Charges and Services 31,659$ -$ -$ #DIV/0! Miscellaneous 101-410-1940-44300 Miscellaneous 4,569 - - - #DIV/0! Total Miscellaneous 4,569$ -$ -$ #DIV/0! 1940 Total City Hall 36,687$ -$ -$ -$ #DIV/0! 9000 Transfers Transfers 101-900-9000-47201 Transfer to Project Fund 16,902 - - - #DIV/0! 101-900-9000-47250 Transfer to Vehicle Replacement Fund 250,000 167,328 - - #DIV/0! Total Transfers 266,902$ 167,328$ -$ -$ #DIV/0! 9000 Total Transfers 266,902$ 167,328$ -$ -$ #DIV/0! 9001 Contingency Reserve Contingency Reserve Reserve - - - - #DIV/0! Total Contingency Reserve - - - - #DIV/0! 9001 Total Contingency Reserve -$ -$ -$ -$ #DIV/0! 13 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! #REF! General Government Summary 2023 Actual 2024 Actual 2025 Budget Q2 - YTD YTD % to Budget 1110 Mayor & Council 56,842$ 46,144$ 73,328$ 49,616$ 67.7% 1320 Administration 500,984$ 595,959$ 777,578$ 412,848$ 53.1% 1410 Elections 6,295$ 19,273$ 8,315$ 4,165$ 50.1% 1450 Communications 50,812$ -$ #DIV/0! 1520 Finance 174,474$ 287,788$ 376,544$ 128,517$ 34.1% 1910 Planning & Zoning 217,109$ 467,732$ 635,844$ 203,142$ 31.9% 1930 Engineering Services 32,855$ 37,200$ 35,000$ 17,070$ 48.8% 1940 City Hall 36,687$ -$ #DIV/0! 9000 Transfers 266,902$ 167,328$ -$ -$ #DIV/0! 9001 Contingency Reserve -$ -$ -$ -$ #DIV/0! TOTAL 1,342,961$ 1,621,423$ 1,906,609$ 815,359$ 42.8% discontinued department discontinued department 14 420 Public Safety Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! 2100 Police Charges and Services 101-420-2100-43150 Law Enforcement Contract 1,048,618 1,290,112 1,377,253 - 0.0% 101-420-2100-43610 Insurance - 4,083 2,886 101-420-2100-44050 Transfer - Shared City Center Expenses - 15,195 12,094 - 101-420-2100-44301 Misc. - Community Event - 441 1,800 - 0.0% Total Charges and Services 1,048,618$ 1,305,749$ 1,395,230$ 2,886$ 0.2% - - 2100 Total Police 1,048,618$ 1,305,749$ 1,395,230$ 2,886$ 0.2% 2150 Prosecution Charges and Services 101-420-2150-43045 Attorney Criminal 36,949 50,540 50,000 12,935 25.9% Total Charges and Services 36,949$ 50,540$ 50,000$ 12,935$ 25.9% 2150 Total Prosecution 36,949$ 50,540$ 50,000$ 12,935$ 25.9% 2500 Emergency Communications Charges and Services 101-420-2500-43150 Contract Services 4,311 4,500 4,500 1,888 41.9% Total Charges and Services 4,311$ 4,500$ 4,500$ 1,888$ 41.9% - - - 2500 Total Emergency Communications 4,311$ 4,500$ 4,500$ 1,888$ 41.9% 2700 Animal Control Charges and Services 101-420-2700-43150 Contract Services 19,172 23,998 14,500 9,240 63.7% Total Charges and Services 19,172$ 23,998$ 14,500$ 9,240$ 63.7% 2700 Total Animal Control 19,172$ 23,998$ 14,500$ 9,240$ 63.7% 2220 Fire Personnel 101-420-2220-41010 Full-time Salaries 415,118 663,653 687,708 348,049 50.6% 101-420-2220-41020 Overtime & Holiday Wages 40,500 - 101-420-2220-41030 Part-time Salaries 6,351 1,250 - - #DIV/0! 15 420 Public Safety Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! 101-420-2220-41035 Paid On Call Salaries 144,681 187,872 220,194 113,799 51.7% 101-420-2220-41210 PERA Contributions 74,335 115,794 121,724 61,605 50.6% 101-420-2220-41220 FICA Contributions 9,524 11,654 13,652 7,056 51.7% 101-420-2220-41230 Medicare Contributions 8,174 12,162 14,226 6,605 46.4% 101-420-2220-41300 Insurance 49,440 79,785 79,897 35,594 44.5% 101-420-2220-41325 Life Insurance 704 405 477 209 43.9% 101-420-2220-41330 STD/LTD 1,679 3,046 5,121 1,426 27.8% 101-420-2220-41510 Workers Compensation 57,030 44,861 66,882 - 0.0% Total Personnel 767,036$ 1,120,482$ 1,250,380$ 575,158$ 46.0% Materials and Supplies 101-420-2220-42000 Office Supplies 855 791 1,000 253 25.3% 101-420-2220-42080 EMS Supplies 2,606 2,277 2,700 446 16.5% 101-420-2220-42090 Fire Prevention 2,433 4,088 3,000 174 5.8% 101-420-2220-42120 Fuel, Oil and Fluids 18,248 18,415 30,888 7,304 23.6% 101-420-2220-42400 Small Tools & Equipment 82,102 23,550 6,000 12,775 212.9% Total Materials and Supplies 106,244$ 49,121$ 43,588$ 21,022$ 48.2% Charges and Services 101-420-2220-43050 Physicals 7,795 13,804 10,100 6,565 65.0% 101-420-2220-43150 Contract Services 2,600 966 2,600 25 0.9% 101-420-2220-43185 IT Support 23,189 23,124 26,901 9,419 35.0% 101-420-2220-42002 IT Hardware 3,000 7,985 - - #DIV/0! 101-420-2220-43190 Software Programs 14,005 10,425 18,100 14,514 80.2% 101-420-2220-43210 Telephone 4,655 4,411 4,300 1,903 44.2% 101-420-2220-43230 Radio 17,709 17,567 17,500 4,201 24.0% 101-420-2220-43310 Mileage - - 500 216 43.1% 101-420-2220-43630 Insurance 22,157 - 21,264 14,409 67.8% 101-420-2220-43810 Utility 12,178 - - 3,555 #DIV/0! 101-420-2220-43840 Refuse 148 - - - #DIV/0! 101-420-2220-44010 Repairs/Maint Bldg 13,184 10,000 10,000 4,442 44.4% 101-420-2220-44040 Repairs/Maint Eqpt 60,987 51,855 43,920 16,538 37.7% 101-420-2220-44050 Transfer - Shared City Center Expenses - 43,468 43,099 - 101-420-2220-44170 Uniforms 14,455 10,421 10,000 8,991 89.9% 101-420-2220-44330 Dues & Subscriptions 3,851 7,413 7,200 2,858 39.7% 101-420-2220-44350 Books 1,250 1,072 1,200 - 0.0% 16 420 Public Safety Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! 101-420-2220-44370 Conferences & Training 39,564 40,694 27,000 36,570 135.4% Total Charges and Services 240,728$ 243,205$ 243,683$ 124,204$ 51.0% Capital Outlay 101-420-2220-47250 Transfer to Fire Equipment & Project Fund 19,000 - 101-420-2220-47200 Transfer to Vehicle Replacement Fund 67,112 94,915 - - #DIV/0! 101-480-8000-45800 Equipment 204,815 - - - #DIV/0! Total Capital Outlay 271,927$ 94,915$ 19,000$ -$ 0.0% Miscellaneous 101-420-2220-44300 Miscellaneous 1,795 2,026 2,540 2,515 99.0% Total Miscellaneous 1,795$ 2,026$ 2,540$ 2,515$ 99.0% 2220 Total Fire 1,387,730$ 1,509,749$ 1,559,191$ 722,900$ 46.4% 2400 Building Inspection Personnel 101-420-2400-41010 Full-time Salaries 357,891 491,325 626,533 256,441 40.9% 101-420-2400-41210 PERA Contributions 28,649 43,873 54,472 22,941 42.1% 101-420-2400-41216 MSRS Contributions -City Admin 565 560 525 256 48.7% 101-420-2400-41220 FICA Contributions 20,007 25,819 42,222 13,099 31.0% 101-420-2400-41230 Medicare Contributions 4,986 7,045 10,215 3,594 35.2% 101-420-2400-41300 Insurance 62,983 75,493 101,119 33,079 32.7% 101-420-2400-41325 Life Insurance 485 246 435 128 29.4% 101-420-2400-41330 STD/LTD 1,850 2,368 4,665 1,432 30.7% 101-420-2400-41510 Workers Compensation 2,258 6,957 8,172 - 0.0% Total Personnel 479,673$ 653,686$ 848,360$ 330,969$ 39.0% Materials and Supplies 101-420-2400-42000 Office Supplies 12,595 6,275 6,000 195 3.2% 101-420-2400-42030 Printed Forms - - 350 - 0.0% 101-420-2400-42120 Fuel, Oil and Fluids 6,939 3,446 8,000 1,953 24.4% Total Materials and Supplies 19,534$ 9,720$ 14,350$ 2,148$ 15.0% Charges and Services 17 420 Public Safety Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget #REF! 101-420-2400-43030 Engineering - - 6,000 498 8.3% 101-420-2400-43150 Inspector Contract Services 85,421 42,887 90,000 157,890 175.4% 101-420-2400-43185 IT Support 17,361 21,720 25,763 8,416 32.7% 101-420-2400-42002 IT Hardware 1,709 10,324 - - #DIV/0! 101-420-2400-43190 Software Programs 3,385 16,318 25,000 17,791 71.2% 101-420-2400-43210 Telephone 2,331 2,082 2,565 603 23.5% 101-420-2400-43630 Insurance 7,939 - 916 7,208 787.2% 101-420-2400-44040 Repairs/Maint Eqpt 6,259 4,767 16,000 1,024 6.4% 101-420-2400-44050 Shared City Center Expenses - 38,594 44,627 - 101-420-2400-44170 Uniforms 330 546 1,500 110 7.3% 101-420-2400-44330 Dues & Subscriptions 789 291 1,500 380 25.3% 101-420-2400-44350 Books - - 2,500 722 28.9% 101-420-2400-44370 Conferences & Training 783 2,227 5,000 1,628 32.6% Total Charges and Services 126,306$ 139,755$ 221,370$ 196,270$ 88.7% Capital Outlay 101-480-2400-47200 Transfer to Vehicle Replacement - 11,300 - - #DIV/0! Total Capital Outlay -$ 11,300$ -$ -$ #DIV/0! Miscellaneous 101-420-2400-44371 Allocations from Admin, Finance, City Hall 51,139 - - - #DIV/0! 101-420-2400-44300 Miscellaneous 494 530 - 40 #DIV/0! Total Miscellaneous 51,633$ 530$ -$ 40$ #DIV/0! 2400 Total Building Inspection 677,146$ 814,991$ 1,084,080$ 529,427$ 48.8% Public Safety Summary 2023 Actual 2024 Actual 2025 Budget Q2 - YTD YTD % to Budget 2100 Police 1,048,618$ 1,305,749$ 1,395,230$ 2,886$ 0.2% 2150 Prosecution 36,949$ 50,540$ 50,000$ 12,935$ 25.9% 2500 Emergency Communications 4,311$ 4,500$ 4,500$ 1,888$ 41.9% 2700 Animal Control 19,172$ 23,998$ 14,500$ 9,240$ 63.7% 2220 Fire 1,387,730$ 1,509,749$ 1,559,191$ 722,900$ 46.4% 2400 Building Inspection 677,146$ 814,991$ 1,084,080$ 529,427$ 48.8% TOTAL 3,173,926$ 3,709,526$ 4,107,501$ 1,279,275$ 31.1% 18 430 Public Works* Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget 3100 Streets Personnel 101-430-3100-41010 Full-time Salaries 410,215 420,692 485,866 204,768 42.1% 101-430-3100-41020 Overtime 12,566 13,121 19,858 8,228 41.4% 101-430-3100-41040 Temporary Employees 12,880 21,884 14,820 4,854 32.8% 101-430-3100-41210 PERA Contributions 31,674 32,358 37,551 15,525 41.3% 101-430-3100-41220 FICA Contributions 25,855 27,263 32,274 13,048 40.4% 101-430-3100-41230 Medicare Contributions 6,042 6,376 7,808 3,052 39.1% 101-430-3100-41300 Insurance 84,751 85,731 98,379 36,392 37.0% 101-430-3100-41325 Life Insurance 344 331 426 128 30.1% 101-430-3100-41330 STD/LTD 2,339 2,294 3,618 1,043 28.8% 101-430-3100-41600 Safety Clothing Allowance 662 767 1,800 640 35.6% 101-430-3100-41510 Workers Compensation 25,374 19,863 22,806 - 0.0% Total Personnel 614,707$ 630,679$ 725,207$ 287,840$ 39.7% Materials and Supplies 101-430-3100-42000 Office Supplies 55 257 400 189 47.2% 101-430-3100-42120 Fuel, Oil and Fluids 43,317 23,342 48,000 12,793 26.7% 101-430-3100-42150 Operating Supplies 8,946 10,255 9,000 3,652 40.6% 101-430-3100-42210 Repair/Maint. Supplies 9,287 11,073 11,000 3,396 30.9% 101-430-3100-42212 Repair/Maint. Supplies S&I 8,651 6,407 11,000 12,372 112.5% 101-430-3100-42230 Building Repair Supplies - - - 369 #DIV/0! 101-430-3100-42240 Street Maintenance & Landscaping - Materials 34,773 13,778 20,000 5,782 28.9% 101-430-3100-42260 Street Signs 4,414 3,880 4,000 2,558 64.0% 101-430-3100-42290 Sand/Salt S&I 67,773 76,456 15,000 10,932 72.9% 101-430-3100-42400 Small Tools & Minor Equipment 22,613 6,458 15,000 13,967 93.1% 101-430-3100-44375 Personal Protection Equipment 506 997 1,000 353 35.3% Total Materials and Supplies 200,335$ 152,902$ 134,400$ 66,362$ 49.4% Charges and Services 101-430-3100-43030 Engineering Services 26,526 34,763 20,000 6,207 31.0% 101-430-3100-43090 Sealcoating & Crack Sealing 217,913 2,326 - - #DIV/0! 101-430-3100-43150 Contract Services 32,401 52,156 111,408 19,094 17.1% 101-430-3100-43185 IT Support 14,600 17,025 17,582 10,091 57.4% 101-430-3100-42002 IT Hardware - 2,264 - - #DIV/0! 101-430-3100-43190 Software Programs 13,598 8,725 8,600 3,095 36.0% 19 430 Public Works* Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget 101-430-3100-43210 Telephone 2,594 2,224 2,729 594 21.8% 101-430-3100-43230 Radio 4,401 4,401 15,000 11,431 76.2% 101-430-3100-43310 Mileage - - - - #DIV/0! 101-430-3100-43510 Public Notices - - 100 - 0.0% 101-430-3100-43630 Insurance 12,836 13,077 14,942 14,460 96.8% 101-430-3100-43810 Utilities 29,224 25,259 35,000 15,796 45.1% 101-430-3100-43811 Street Lights 65,804 65,154 67,000 31,888 47.6% 101-430-3100-43840 Refuse 7,893 7,932 8,000 668 8.4% 101-430-3100-44010 Repairs/Maint Bldg. 7,692 9,775 9,000 - 0.0% 101-430-3100-44030 Repairs/Maint Imp Other Than Bldg. 501 223 500 - 0.0% 101-430-3100-44040 Repairs/Maint Equip 10,235 18,681 20,000 4,764 23.8% 101-430-3100-44041 Repairs/Maint Equip S&I 8,218 6,804 13,000 - 0.0% 101-430-3100-44130 Equipment Rental 3,862 2,723 950 40 4.2% 101-430-3100-44170 Uniforms 5,313 5,052 5,700 2,314 40.6% 101-430-3100-44330 Dues & Subscriptions 2,364 617 2,300 126 5.5% 101-430-3100-44370 Conferences & Training 2,489 4,122 3,600 1,376 38.2% Total Charges and Services 468,465$ 283,304$ 355,411$ 121,942$ 34.3% Capital Outlay 101-430-3100-47200 Transfer to Vehicle Replacement Fund 90,683 90,558 - - #DIV/0! 101-430-3100-47205 Transfer to Street Maintenance Fund - 600,000 - - #DIV/0! 101-480-3100-45500 Capital Purchases 75,316 40,662 - - #DIV/0! Total Capital Outlay 165,999$ 731,220$ -$ -$ #DIV/0! Miscellaneous 101-430-3100-44300 Miscellaneous 828 1,706 800 1,048 131.0% Total Miscellaneous 828$ 1,706$ 800$ 1,048$ 131.0% 3100 Total Streets 1,450,333$ 1,799,811$ 1,215,818$ 477,193$ 39.2% * This title/designation is for Accounting purposes only. The Lake Elmo Public Works Department provides service within all the following accounts/departments; Streets, Park & Rec, Water, Sewer, and Stormwater. 20 450 Parks & Recreation Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget 5200 Parks & Recreation Personnel 101-450-5200-41010 Full-time Salaries 94,881 128,693 268,182 66,779 24.9% 101-450-5200-41030 Part-time Salaries - 74 - 234 #DIV/0! 101-450-5200-41020 Overtime - 208 - - #DIV/0! 101-450-5200-41040 Temporary Employees 9,760 22,689 14,820 10,637 71.8% 101-450-5200-41210 PERA Contributions 7,092 9,598 21,225 4,972 23.4% 101-450-5200-41220 FICA Contributions 6,261 9,124 17,546 4,665 26.6% 101-450-5200-41230 Medicare Contributions 1,469 2,135 4,245 1,091 25.7% 101-450-5200-41300 Insurance 14,667 20,877 52,452 11,357 21.7% 101-450-5200-41325 Life Insurance 61 66 227 47 20.8% 101-450-5200-41330 STD/LTD 461 622 1,997 370 18.6% 101-450-5200-41600 Safety Clothing Allowance 100 225 - - #DIV/0! 101-450-5200-41510 Workers Compensation 4,171 5,654 4,512 - 0.0% Total Personnel 138,923$ 199,964$ 385,206$ 100,153$ 26.0% Materials and Supplies 101-450-5200-42000 Office Supplies 160 79 350 - 0.0% 101-450-5200-42120 Fuel, Oil and Fluids 11,499 11,828 11,000 6,299 57.3% 101-450-5200-42150 Operating Supplies 988 449 800 201 25.1% 101-450-5200-42160 Chemicals 56 63 400 - 0.0% 101-450-5200-42210 Repair/Maint. Supplies 8,539 9,705 8,600 3,798 44.2% 101-450-5200-42230 Building Repair Supplies - - 500 - 0.0% 101-450-5200-42250 Landscaping Materials 2,376 2,802 2,200 2,788 126.7% 101-450-5200-42400 Small Tools & Minor Equipment 9,770 3,582 3,500 361 10.3% Total Materials and Supplies 33,388$ 28,508$ 27,350$ 13,446$ 49.2% Charges and Services 101-450-5200-43030 Engineering Services - - - #DIV/0! 101-450-5200-43150 Contracted Services 125,627 117,713 172,500 19,522 11.3% 101-450-5200-43185 IT Support 5,196 6,155 5,883 6,942 118.0% 101-450-5200-42002 IT Hardware - 734 - - #DIV/0! 101-450-5200-43190 Software Programs - 114 - - #DIV/0! 101-450-5200-43210 Telephone 1,317 1,804 2,804 445 15.9% 101-450-5200-43630 Insurance 22,890 24,150 25,994 21,875 84.2% 21 450 Parks & Recreation Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget 101-450-5200-43810 Utilities 8,774 9,766 12,500 3,568 28.5% 101-450-5200-43840 Refuse 4,889 3,169 4,500 1,254 27.9% 101-450-5200-44010 Repairs/Maint Bldg 2,327 6,358 3,000 587 19.6% 101-450-5200-44030 Repairs/Maint Imp Not Bldgs 2,667 7,284 6,000 - 0.0% 101-450-5200-44040 Repairs/Maint Eqpt 4,678 8,488 5,000 739 14.8% 101-450-5200-44120 Rentals - Buildings 10,797 14,240 9,500 5,600 58.9% 101-450-5200-44170 Uniforms 1,187 978 1,600 448 28.0% 101-450-5200-44301 Events 905 796 650 634 97.5% 101-450-5200-44302 Lakes 15,000 15,000 20,000 - 0.0% 101-450-5200-44330 Dues & Subscriptions 167 65 75 - 0.0% 101-450-5200-44370 Conferences & Training 930 3,578 3,400 966 28.4% 101-450-5200-44130 Equipment Rental 1,175 929 500 - 0.0% 101-450-5200-44375 Personal Protection Equipment 858 243 450 - 0.0% Total Charges and Services 209,384$ 221,562$ 274,357$ 62,580$ 22.8% Capital Outlay 101-450-5200-47200 Transfer to Vehicle Replacement Fund 2,298 3,228 - - #DIV/0! Total Capital Outlay 2,298$ 3,228$ -$ -$ #DIV/0! Miscellaneous 101-450-5200-44300 Miscellaneous 28,058 42,751 600 - 0.0% Total Miscellaneous 28,058$ 42,751$ 600$ -$ 0.0% - - - 5200 Total Parks & Recreation 412,051$ 496,013$ 687,513$ 176,179$ 25.6% 22 601 Water Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget Water Fund Revenues: 601-000-0000-33426 Miscellaneouse State Grants 2,639,570 3,067,411 - 556,501 #DIV/0! 601-000-0000-36100 Special Assessments 2,965 72,545 30,098 - 0.0% 601-000-0000-36102 Special Assessments Penalties & Interest 1,361 972 - - #DIV/0! 601-000-0000-36200 Miscellaneous 4,403 5,191 - 680 #DIV/0! 601-000-0000-36205 Refunds and Reimbursements 1,268 788 - (11,424) #DIV/0! 601-000-0000-36210 Interest on Investments 184,522 33,280 0.0% 601-000-0000-37100 Water Sales 1,804,464 1,463,181 1,855,679 827,436 44.6% 601-000-0000-37120 Bulk Water - - 34,000 - 0.0% 601-000-0000-37130 Water Lat Benefit Fee 13,200 28,000 - 14,000 #DIV/0! 601-000-0000-37140 Water Access Revenue 550,000 1,302,000 2,577,000 945,000 36.7% 601-000-0000-37150 Water Connections - Municipal 299,000 329,000 481,000 416,000 86.5% 601-000-0000-37160 Penalties 4,968 2,306 - - #DIV/0! 601-000-0000-37170 Meter Sales 123,176 51,530 25,000 74,983 299.9% Total Water Fund Revenues:2,794,808$ 3,360,538$ 5,005,959$ 2,323,709$ 46.4% Water Fund Expenses: Personnel 601-494-9400-41010 Full-time Salaries 311,541 300,408 301,507 136,045 45.1% 601-494-9400-41020 Overtime 14,508 9,892 9,115 4,708 51.7% 601-494-9400-41210 PERA Contributions 24,063 22,679 25,538 10,456 40.9% 601-494-9400-41216 MSRS Contributions - City Admin 690 684 642 313 48.7% 601-494-9400-41220 FICA Contributions 19,266 19,359 21,677 8,329 38.4% 601-494-9400-41230 Medicare Contributions 4,529 4,527 5,244 1,948 37.1% 601-494-9400-41300 Insurance 63,158 56,570 52,895 21,983 41.6% 601-494-9400-41325 Life Insurance 240 209 294 82 27.9% 601-494-9400-41330 STD/LTD 1,671 1,441 2,543 753 29.6% 601-494-9400-41301 Unemployment Insurance - - - - #DIV/0! 601-494-9400-41600 Safety Clothing Allowance 432 665 1,165 - 0.0% 601-494-9400-41510 Workers Compensation 9,833 10,768 6,692 - 0.0% Total Personnel 449,930$ 427,203$ 466,310$ 184,616$ 39.6% Materials and Supplies 601-494-9400-42000 Office Supplies 225 992 650 278 42.7% 601-494-9400-42120 Fuel, Oil and Fluids 8,985 5,902 9,000 2,147 23.9% 601-494-9400-42030 Printed Forms 335 1,235 1,750 675 38.6% 23 601 Water Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget 601-494-9400-42150 Operating Supplies 1,762 834 2,000 450 22.5% 601-494-9400-42160 Chemicals 16,903 11,251 12,000 3,105 25.9% 601-494-9400-42210 Repair/Maint. Supplies 10,135 7,767 10,000 2,691 26.9% 601-494-9400-42300 Water Meters & Supplies 317,221 159,124 75,000 2,091 2.8% 601-494-9400-44375 Personal Protective Equipment 591 650 600 229 38.1% 601-494-9400-42400 Small Tools & Minor Equipment 11,312 5,133 6,600 - 0.0% Total Materials and Supplies 367,469$ 192,888$ 117,600$ 11,665$ 9.9% Charges and Services 601-494-9400-43030 Engineering Services 37,089 34,242 30,000 7,315 24.4% 601-494-9400-43040 Legal Services 87,408 42,153 60,000 4,793 8.0% 601-494-9400-43010 Audit Services 9,825 11,844 11,500 12,336 107.3% 601-494-9400-43090 Newsletter - - 3,667 1,106 30.2% 601-494-9400-43150 Contract Services 76,965 31,943 52,000 12,470 24.0% 601-494-9400-43185 IT Support 12,924 14,627 15,209 6,026 39.6% 601-494-9400-42002 IT Hardware 157 3,248 - 158 #DIV/0! 601-494-9400-43190 Software Programs 10,469 9,841 54,000 5,087 9.4% 601-494-9400-43210 Telephone 2,282 2,799 3,739 954 25.5% 601-494-9400-43220 Postage 2,835 3,079 3,733 798 21.4% 601-494-9400-43310 Mileage 283 29 150 - 0.0% 601-494-9400-43610 Insurance 25,923 24,606 27,404 25,212 92.0% 601-494-9400-43810 Electric Utility 127,848 99,846 150,000 46,091 30.7% 601-494-9400-43820 Water Utility 48,846 31,225 48,000 26,349 54.9% 601-494-9400-44030 Repairs\Maint Imp Not Bldgs 56,099 35,038 45,000 23,626 52.5% 601-494-9400-44040 Repairs\Maint. Equip. 6,236 4,611 6,500 4,847 74.6% 601-494-9400-44010 Repairs\Maint Imp Bldgs 11,451 23,709 15,500 6,960 44.9% 601-494-9400-44150 Equipment Rental 1,600 2,926 2,200 - 0.0% 601-494-9400-44170 Uniforms 1,098 894 1,200 410 34.1% 601-494-9400-44330 Dues & Subscriptions 570 661 400 - 0.0% 601-494-9400-44370 Conferences & Training 1,891 4,259 2,500 3,189 127.5% 601-494-9400-44377 Credit Card Fees 10,750 12,548 13,500 4,445 32.9% Total Charges and Services 532,550$ 394,128$ 546,202$ 192,170$ 35.2% Capital Outlay 601-494-9400-45300 Improvments Other Than Bldgs - - 2,044,275 90,668 4% 24 601 Water Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget 601-480-8XXX-XXXXX Other Capital Projects - - Total Capital Outlay -$ -$ 2,044,275$ 90,668$ 4.4% Miscellaneous and Non-operating 601-494-9400-44300 Miscellaneous 43,899 890 1,500 387 25.8% 601-494-9400-46010 Bond Principal* - - 1,120,000 905,000 80.8% 601-494-9400-46110 Bond Interest 344,395 328,017 350,683 186,158 53.1% 601-494-9400-46200 Fiscal Agent Fees - Bond Payments 495 495 - - #DIV/0! 601-494-9400-46250 Fiscal Agent Fees - Bond Issuance 213 - - - #DIV/0! 601-494-9400-46350 Bond Issuance Costs - - - - #DIV/0! 601-494-9400-47200 Transfer Out - - - - #DIV/0! Total Misc. and Non-operating 389,002$ 329,402$ 1,472,183$ 1,091,545$ 74.1% Total Water Fund Expenses: 1,738,951$ 1,343,621$ 4,646,571$ 1,570,665$ 34% Net Water Fund Revs. Over/(Under) Expenses:1,055,857$ 2,016,917$ 359,388$ 753,044$ 25 602 Sewer Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget Sewer Fund Revenues: 602-000-0000-36100 Special Assessments 29,951 37,955 255,838 - 0% 602-000-0000-36102 Special Assessments Penalties & Interest 3,034 1,993 - 2,402 #DIV/0! 602-000-0000-36103 Prepaid Special Assessments 153,033 23,970 - 35,360 #DIV/0! 602-000-0000-36210 Interest on Investments - 442,090 2,500 - 0% 602-000-0000-37160 Penalties 4,968 1,481 - - #DIV/0! 602-000-0000-37200 Sewer Sales 755,813 867,670 1,044,809 547,074 52% 602-000-0000-37220 SAC Early Pay discount/revenue 8,126 7,097 - 9,940 #DIV/0! 602-000-0000-37230 Sewer Lat Benefit Fee 13,700 42,900 - - #DIV/0! 602-000-0000-37240 Sewer Availability Charge 385,500 1,250,500 1,678,500 937,200 56% 602-000-0000-37260 Sewer Connection Fees Municipa 249,500 287,500 481,000 413,400 86% Total Sewer Fund Revenues: 1,417,606$ 2,899,238$ 3,206,809$ 1,907,614$ 59.5% Sewer Fund Expenses: Personnel 602-495-9450-41010 Full-time Salaries 147,885 165,915 198,143 77,508 39% 602-495-9450-41020 Overtime 10,418 10,401 8,453 4,251 50% 602-495-9450-41210 PERA Contributions 11,720 12,862 14,861 6,074 41% 602-495-9450-41216 MSRS Contributions -City Admin 344 342 321 156 49% 602-495-9450-41220 FICA Contributions 9,423 10,858 12,809 4,831 38% 602-495-9450-41230 Medicare Contributions 2,214 2,539 3,099 1,130 36% 602-495-9450-41300 Insurance 30,814 33,210 35,822 12,809 36% 602-495-9450-41325 Life Insurance 110 125 152 51 33% 602-495-9450-41330 STD/LTD 776 840 1,475 415 28% 602-495-9450-41600 Safety Clothing Allowance 225 140 640 216 34% 602-495-9450-41301 Unemployment Insurance - - - - #DIV/0! 602-495-9450-41510 Workers Compensation 4,104 4,651 2,586 - 0% Total Personnel 218,033$ 241,883$ 278,361$ 107,442$ 38.6% Materials and Supplies 602-495-9450-42210 Repair/Maint. Supplies 4,262 9,956 11,500 1,813 16% 602-495-9450-42000 Office Supplies 580 532 450 170 38% 602-495-9450-42030 Printed Forms 335 1,235 1,400 675 48% 602-495-9450-42120 Fuel, Oil and Fluids 9,687 6,385 10,000 2,022 20% 602-495-9450-42150 Operating Suppies 467 51 650 - 0% 602-495-9450-44375 Personal Protective Equipment 74 556 400 150 38% 26 602 Sewer Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget 602-495-9450-42400 Small Tools & Minor Equipment 7,092 4,695 7,500 3,789 51% Total Materials and Supplies 22,496$ 23,409$ 31,900$ 10,134$ 31.8% Charges and Services 602-495-9450-43030 Engineering Services 1,040 5,132 4,500 3,191 71% 602-495-9450-43010 Audit Services 9,825 11,844 11,500 12,336 107% 602-495-9450-43090 Newsletter - - 3,667 1,106 30% 602-495-9450-43150 Contract Services 88,351 90,475 54,000 5,750 11% 602-495-9450-43185 IT Support 6,379 7,367 6,963 3,167 45% 602-495-9450-42002 IT Hardware 128 3,248 - - #DIV/0! 602-495-9450-43190 Software Programs 8,124 5,782 12,000 4,788 40% 602-495-9450-43210 Telephone 2,300 2,008 2,163 668 31% 602-495-9450-43220 Postage 2,820 3,149 3,733 798 21% 602-495-9450-43310 Mileage - - - - #DIV/0! 602-495-9450-43610 Insurance 15,790 14,308 15,460 15,953 103% 602-495-9450-43810 Electric Utility 24,420 25,055 30,900 10,806 35% 602-495-9450-43820 Sewer Utility - Met Council 526,641 709,086 771,717 386,334 50% 602-495-9450-43830 Sewer Utility - City of Oakdale 60,000 - 602-495-9450-44010 Repairs/Maint Imp Bldgs 2,988 10,184 2,500 - 0% 602-495-9450-44040 Repairs/Maint. Equip. 4,409 10,587 6,500 3,551 55% 602-495-9450-44150 Equipment Rental 11,500 50 750 - 0% 602-495-9450-44170 Uniforms 695 512 700 235 34% 602-495-9450-44030 Repairs\Maint Imp Not Bldgs 21,321 8,093 5,500 2,203 40% 602-495-9450-44370 Conferences & Training 2,472 3,143 3,500 1,160 33% 602-495-9450-44377 Credit Card Fees 10,750 12,548 13,000 4,445 34% Total Charges and Services 739,954$ 922,570$ 1,009,052$ 456,490$ 45.2% Capital Outlay 602-495-9450-45300 Improvements Other Than Bldgs - - 925,920 - 0% 602-480-8XXX-XXXXX Other Capital Projects - - Total Capital Outlay -$ -$ 925,920$ -$ 0.0% Miscellaneous and Non-operating 602-495-9450-44300 Miscellaneous Expenses 37,587 7,120 500 1,365 273% 602-495-9450-46010 Bond Principal - - 950,000 950,000 100% 602-495-9450-46110 Bond Interest 333,080 329,701 360,850 188,369 52% 27 602 Sewer Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget 602-495-9450-46200 Fiscal Agent Fees 255 - - - #DIV/0! Total Misc. and Non-operating 370,922$ 336,821$ 1,311,350$ 1,139,734$ 86.9% Total Sewer Fund Expenses: 1,351,406$ 1,524,683$ 3,556,583$ 1,713,799$ 48.2% Net Sewer Fund Revs. Over/(Under) Expenses: 66,200.49$ 1,374,554.25$ (349,773.69)$ 193,815.05$ 28 603 Stormwater Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget Stormwater Fund Revenues: 603-000-0000-36100 Special Assessments - 20,095 - - #DIV/0! 603-000-0000-37300 Surface Water Utility Sales 574,045 653,752 615,551 204,347 33% 603-000-0000-34113 SW Review Fee Revenue 30,323 16,508 30,175 24,318 81% Total Stormwater Fund Revenues:604,367$ 670,259$ 650,126$ 228,664$ 35.2% Stormwater Fund Expenses: Personnel 603-496-9500-41010 Full-time Salaries 70,154 101,660 96,255 55,308 57% 603-496-9500-41020 Overtime - 56 - - #DIV/0! 603-496-9500-41210 PERA Contributions 5,261 6,773 7,219 4,096 57% 603-496-9500-41216 MSRS Contributions -City Admin 172 171 160 78 49% 603-496-9500-41220 FICA Contributions 4,240 5,645 5,968 3,249 54% 603-496-9500-41230 Medicare Contributions 997 1,319 1,444 760 53% 603-496-9500-41300 Insurance 14,888 17,964 17,114 11,223 66% 603-496-9500-41325 Life Insurance 41 62 73 40 55% 603-496-9500-41330 STD/LTD 332 448 717 302 42% 603-496-9500-41600 Safety Clothing Allowance 125 125 125 - 0% 603-496-9500-41510 Workers' Compensation 5,294 1,543 1,904 - 0% Total Personnel 101,505$ 135,766$ 130,979$ 75,057$ 57.3% Materials and Supplies 603-496-9500-42000 Office Supplies 28 - 250 143 57% 603-496-9500-42120 Fuel, Oil and Fluids 4,123 5,067 4,000 3,434 86% 603-496-9500-42030 Printed Forms 177 661 1,200 341 28% 603-496-9500-42270 Repair/Maint. Maint Supplies 1,154 1,739 2,000 1,619 81% 603-496-9500-42150 Operating Supplies - - - - #DIV/0! 603-496-9500-44375 Personal Protective Equipment - 93 - - #DIV/0! 603-496-9500-42400 Small Tools & Minor Equipment 3,753 1,820 2,000 1,538 77% Total Materials and Supplies 9,235$ 9,379$ 9,450$ 7,076$ 74.9% Charges and Services 603-496-9500-43030 Engineering Services 9,095 7,299 12,000 1,488 12% 603-496-9500-43010 Audit Services 9,825 11,844 11,500 12,250 107% 29 603 Stormwater Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2023 2024 2025 2025 YTD Account Number Description Actual Actual Budget Q2 % of Budget 603-496-9500-43150 Contract Services 15,131 28,955 7,500 29,021 387% 603-496-9500-43185 IT Support 3,943 4,367 3,565 1,928 54% 603-496-9500-42002 IT Hardware - 734 - - #DIV/0! 603-496-9500-43190 Software Programs 8,116 5,696 11,000 4,838 44% 603-496-9500-43210 Telephone 422 421 463 148 32% 603-496-9500-44377 Credit Card Fees 5,644 6,270 5,616 2,224 40% 603-496-9500-43220 Postage (831) 1,639 853 405 47% 603-496-9500-43610 Insurance 3,728 4,117 4,466 4,112 92% 603-496-9500-44010 Street Sweeping 38,135 21,011 32,000 - 0% 603-496-9500-44040 Repairs/Maint Equip - 1,266 3,500 1,371 39% 603-496-9500-44030 Repairs/Maint Not Bldg 10,997 - 25,000 - 0% 603-496-9500-44150 Equipment Rental 3,500 - 550 - 0% 603-496-9500-44170 Uniforms 218 206 250 94 38% 603-496-9500-44330 Dues & Subscriptions 831 1,250 1,700 1,525 90% 603-496-9500-44370 Conferences & Training - 1,010 1,250 630 50% Total Charges and Services 108,755$ 96,085$ 121,212$ 60,032$ 49.5% Capital Outlay 603-496-9500-45300 Improvements Other Than Bldgs - - 285,405 - 0% 603-480-8XXX-XXXXX Other Capital Projects - - Total Capital Outlay -$ -$ 285,405$ -$ 0.0% Miscellaneous and Non-operating 603-496-9500-44300 Miscellaneous Expenses 643 872 950 210 22% 603-496-9500-46010 Bond Principal - - 220,000 220,000 100% 603-496-9500-46110 Bond Interest 40,518 35,921 39,100 20,719 53% Total Misc. and Non-operating 832,719$ 36,793$ 260,050$ 240,929$ 92.6% Total Stormwater Fund Expenses: 1,052,213$ 278,024$ 807,096$ 383,094$ 47.5% Net Stormwater Fund Revs. Over/(Under) Expenses:(447,846)$ 392,235$ (156,970)$ (154,429)$ 30 2025 Dashboard Q1 Q2 Q3 Q4 2025 YTD 2024 2023 2022 ADMINISTRATION Licenses & Permits 14 23 37 175 138 147 Communications metric 100,243 132,680 232923 264361 157452 n/a Recruitments Open 1 1 2 10 13 88% Recruitments Closed 2 2 4 8 11 Council Agenda Items processed 117 94 211 438 299 470 Data/Information Requests 4 3 7 12 28 470 BUILDING Value of Commercial/MF Projects Constructed $2,482,155.00 $61,046,465.00 $63,528,620.00 $47,095,800.00 $34,981,778.00 $25,189,354.00 Value of Residential New Homes Constructed $28,488,000.00 $26,248,240.00 $54,736,240.00 $39,932,000.00 $55,557,525.00 $69,557,246.00 Total Residential Permits (AT/TD)67 67 134 88 167 200 Total Number of Permits Issued 321 315 636 1172 1923 2571 % permits reviewed within 10 days 90%91 %93.00%93.00%90 Total Permit Revenue/Plan Review Fee $669,309.78 $801,561.57 $1,470,871.35 $1,964,921.91 $1,810,431.03 $2,403,176.96 Total Number of Inspections Performed 1375 1276 2651 5967 9831 9377 PUBLIC WORKS # of water leaks/breaks from main line 2 1 3 11 26 13 # of sewer related issues 0 0 0 19 8 6 # of weather events affecting streets or stormwater 10 4 14 21 38 29 # of issues at the 17 improved Parks for non-routine repair or maintenance 3 54 57 83 56 85 Total # of gallons of water pumped from wells per quarter 48,478,000 54,617,000 103,095,000 365,225,000 543,141,000 400090000 Average number of comm/residential complaints per week 13 16 29 33 27 4 PUBLIC SAFETY FIRE - Number of Fire/Rescue/EMS Responses: 291 315 606 1137 1047 791 FIRE - Number of Fire Inspections:132 189 321 577 649 514 FIRE - Average Fire/Rescue Per 1,000 Residents (14,500 pop):6.21 7.55 13.76 32.41 9.95 5.89 FIRE - Average EMS Incidents per 1,000 Residents (14,500 pop):13.86 13.72 27.58 48.23 17.28 9.99 FIRE - Average Alarm to Enroute time in minutes:1.2 0.99 1.10 1.25 3.07 n/a FIRE - Average Alarm to Arrival time in minutes:7.83 7.73 7.78 7.32 10.62 n/a FIRE - Staffed turnout time within 90 seconds (Fire/Rescue) %:52%73%63%55%y n/a FIRE - Staffed turnout time within 60 seconds (EMS) %:48%62%55%62%y n/a Sheriff Department - Crime calls 75 43 118 298 266 n/a Sheriff Department - Quality of Life calls 426 489 915 1931 1057 n/a Sheriff Department - Traffic Incidents 3017 3870 6887 4598 3026 n/a FINANCE # of Water customers / billed 3625 3689 7314 14290 13383 12645 # of Sewer customers / billed 2667 2729 5396 10383 9543 8626 # of Stormwater customers / billed 05 acct. (just storm - billed annually after Q4) 0 0 0 1988 1928 2095 # of Stormwater customers / billed 01 acct. (both together)3592 3659 7251 14094 13251 4372 PLANNING Code Enforcement - Complaints Received (*updated definitions)22 27 49 106 74 127 Code Enforcement - Violaton Cases Closed 18 26 44 87 21 56 Zoning and Land Use Questions 410 530 940 1570 824 808 Zoning Permits 51 118 169 211 184 177 Land Use Applications and Long Range Planning 12 13 25 62 49 38 Q2 2025 Water Sewer Stormwater 3236 2 66 65 33 3348 117 2608 53 19 19 1 2 13 191 21 35 1 18 36 1 192 Totals 3689 2729 3659 From Quarterly Bill Register