Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
#09 - Quarterly Dashboards and Financial Reports
STAFF REPORT DATE: April 15, 2025 TO: Mayor and Council FROM: Clarissa Hadler, Finance Director Nina Kraemer, Finance Coordinator AGENDA ITEM: 1st Quarter Financial Reports BACKGROUND: Staff has prepared the 1st Quarter Financial Report for review by the City Council. ISSUE BEFORE THE COUNCIL: Does the City Council have any questions about the 1st Quarter Financial Report? DISCUSSION: The Budget vs. Actual for 1st 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 mostly 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.) - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 General Water Sewer Storm Q1 -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 March 31, 2025 1 General Fund Summary 2024 2025 2025 YTD % Revenues Actual Adopted Q1 of Budget Taxes 5,976,975 5,588,958 - 0.0% Licenses and Permits 1,020,650 1,006,845 290,651 28.9% Intergovernmental 281,166 276,320 128,789 46.6% Charges for Services 691,314 623,000 230,915 37.1% Fines and Forfeits 33,926 30,000 6,139 20.5% Investment Earnings 118,232 83,200 - 0.0% Miscellaneous 262,306 205,500 72,659 35.4% Total General Fund Revenues:8,384,568 7,813,823 729,152 9.3% Expenses by Department Total Mayor & Mayor & Council 46,144$ 73,328$ 29,444$ 40.2% Total AdminisAdministration 595,703$ 773,911$ 133,490$ 17.2% Total ElectionElections 19,273$ 4,690$ 4,165$ 88.8% Total Finance Finance 284,325$ 298,610$ 52,255$ 17.5% Total Plannin Planning & Zoning 464,075$ 608,844$ 84,169$ 13.8% Total Enginee Engineering Services 37,200$ 35,000$ 6,400$ 18.3% Total Police Police 1,305,749$ 1,390,147$ -$ 0.0% Total ProsecuProsecution 50,540$ 50,000$ 8,623$ 17.2% Total Fire Fire 1,509,749$ 1,499,691$ 316,490$ 21.1% Total Building Building Inspection 814,991$ 1,084,080$ 161,283$ 14.9% Total Emerge Emergency Communications 4,500$ 4,500$ 943$ 20.9% Total Animal Animal Control 23,998$ 14,500$ 1,968$ 13.6% Total Streets Streets 1,799,811$ 1,215,818$ 243,725$ 20.0% Total Parks & Parks & Recreation 496,013$ 687,513$ 69,416$ 10.1% Total Transfe Transfers 167,328$ -$ -$ #DIV/0! Total Conting Contingency Reserve -$ -$ -$ #DIV/0! Total General Fund Expenses 7,619,398$ 7,740,633$ 1,112,371$ 14.4% Net General Fund Revenue Over/(Under) Expenses 73,191 (383,219) 2 Water Fund Summary 2024 2025 2025 YTD % Actual Adopted Q1 of Budget Total Revenues 3,250,116 5,005,959 146,013 3% Expenses Personnel 425,254$ 466,310$ 76,469$ 16% Materials and Supplies 192,888$ 117,600$ 4,001$ 3% Charges and Services 394,128$ 546,202$ 92,536$ 17% Capital Outlay -$ 2,044,275$ 86,129$ 4% Miscellaneous and Non-operating 329,402$ 1,472,183$ 1,069,086$ 73% Total Water Fund Expenses 1,341,672$ 4,646,571$ 1,328,220$ 29% Net Water Fund Revenue Over/(Under) Expenses (1,182,207) Sewer Fund Summary 2024 2025 2025 YTD % Actual Adopted Q1 of Budget Total Revenues 2,630,711 3,206,809 78,292 2% Expenses Personnel 239,138$ 278,361$ 47,681$ 17% Materials and Supplies 23,409$ 31,900$ 5,405$ 17% Charges and Services 922,570$ 949,052$ 229,534$ 24% Capital Outlay -$ 925,920$ -$ 0% Miscellaneous and Non-operating 336,821$ 1,311,350$ 1,138,369$ 87% Total Sewer Fund Expenses 1,521,939$ 3,496,583$ 1,420,989$ 41% Net Sewer Fund Revenue Over/(Under) Expenses (1,342,697) Stormwater Fund Summary 2024 2025 2025 YTD % Actual Adopted Q1 of Budget Total Revenues 670,259 650,126 11,183 2% Expenses Personnel 132,943$ 130,979$ 37,385$ 29% Materials and Supplies 9,379$ 9,450$ 3,441$ 36%Summary Charges and Services 96,085$ 121,212$ 15,009$ 12%ends here. Capital Outlay -$ 285,405$ -$ 0%The following pages Miscellaneous and Non-operating 36,793$ 260,050$ 240,719$ 93%show detailed Total Stormwater Fund Expenses 275,201$ 807,096$ 296,555$ 37%financials. Net Stormwater Fund Revenue Over/(Under) Expenses (285,372) Utility Fund Summaries 3 General Fund Revenues 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % 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 101-410-1320-32110 Liquor License 12,050 13,750 12,000 - 0.0% 101-410-1320-32120 Massage Therapy Licenses 500 - - 225 #DIV/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 - 0.0% 101-420-2400-32210 Building Permits 725,852 718,730 800,000 244,093 30.5% 101-430-3100-32211 Driveway Permits 10,200 6,925 7,000 3,250 46.4% 101-420-2400-32212 Fireplace Permits 6,300 4,740 5,000 2,340 46.8% 101-420-2400-32220 Heating Permits 65,761 84,805 60,000 16,193 27.0% 101-420-2400-32230 Plumbing Permits 70,967 79,042 60,000 18,245 30.4% 101-420-2400-32232 Pool Permits 750 1,275 1,000 400 40.0% 101-420-2400-32213 Siding Permits 32,161 9,250 5,000 500 10.0% 101-420-2400-32214 Roof Permits 157,002 29,743 15,000 750 5.0% 101-430-3100-32250 Utility Permits 41,138 46,107 30,000 1,930 6.4% 101-420-2220-32260 Burning Permit 2,085 2,160 1,700 610 35.9% 101-420-2220-32275 Fire Suppression Permits 21,139 22,264 8,000 1,459 18.2% 101-410-1320-32281 Golf Cart Operation Permit - 30 60 - 0.0% 101-410-1320-32282 Miscellaneous Permits 175 225 200 25 12.5% Total Licenses and Permits 1,148,190$ 1,020,650$ 1,006,845$ 290,651$ 29% Intergovernmental 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 - 0.0% 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 - 0.0% Total Intergovernmental 215,178$ 281,166$ 276,320$ 128,789$ 47% 4 General Fund Revenues 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget Charges for Services 101-410-1910-34103 Zoning & Subdivision Fees 85,876 124,765 100,000 9,285 9.3% 101-420-2400-34104 Plan Check Fees 467,420 545,756 487,500 198,688 40.8% 101-410-1520-34107 Assessment Searches 1,595 1,115 1,000 580 58.0% 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 6,300 25.2% Total Charges for Services 577,073$ 691,314$ 623,000$ 230,915$ 37% Fines and Forfeits 101-420-2100-35100 Fines 36,879 31,671 30,000 5,215 17.4% 101-420-2100-35130 Forfeitures 93 99 - - #DIV/0! 101-420-2220-35102 Fire Alarm Fees 544 2,156 - 923 #DIV/0! Total Fines and Forfeits 37,516$ 33,926$ 30,000$ 6,139$ 20% Investment Earnings 101-410-1320-36210 Interest Earnings 238,492 118,232 83,200 - 0.0% Total Investment Earnings 238,492$ 118,232$ 83,200$ -$ 0% Miscellaneous 101-410-1320-31811 Cable Franchise Revenue 68,884 86,955 65,000 - 0.0% 101-410-1320-36200 Miscellaneous Revenue 14,560 195 5,000 62 1.2% 101-420-2220-36200 Miscellaneous Revenue 11,970 5,000 - 1,920 #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 7,740 140.7% 101-420-2220-36230 Donations-Fire 2,759 5,864 1,000 - 0.0% 101-410-1320-36230 Donations 10,000 7,600 7,500 14,000 186.7% 101-410-1320-34120 Tower Rent 133,843 127,913 116,000 48,938 42.2% Total Miscellaneous 267,381$ 262,306$ 205,500$ 72,659$ 35% 5 General Fund Revenues 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget General Fund Revenue Summary 2023 Actual 2024 Actual 2025 Budget Q1 - YTD YTD % to Budget Taxes 5,142,327 5,976,975 5,588,958 - 0.0% Licenses and Permits 1,148,190 1,020,650 1,006,845 290,651 28.9% Intergovernmental 215,178 281,166 276,320 128,789 46.6% Charges for Services 577,073 691,314 623,000 230,915 37.1% Fines and Forfeits 37,516 33,926 30,000 6,139 20.5% Investment Earnings 238,492 118,232 83,200 - 0.0% Miscellaneous 267,381 262,306 205,500 72,659 35.4% TOTAL 7,626,157$ 8,384,568$ 7,813,823$ 729,152$ 9.3% 6 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget #REF!#REF! 1110 Mayor & Council Personnel 101-410-1110-41030 Part-time Salaries 25,162 25,690 25,690 - 0.0% 101-410-1110-41220 FICA Contributions 1,560 1,593 1,593 - 0.0% 101-410-1110-41230 Medicare Contributions 365 373 373 - 0.0% 101-410-1110-41510 Workers Compensation 66 52 93 - 0.0% Total Personnel 27,153$ 27,708$ 27,749$ -$ 0.0% 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 1,601 339 21.2% Total Materials and Supplies 3,377$ 1,815$ 6,506$ 4,365$ 67.1% Charges and Services 101-410-1110-44300 Miscellaneous 7,329 5,754 11,165 4,175 37.4% 101-410-1110-44330 Dues & Subscriptions 18,389 10,089 23,933 20,554 85.9% 101-410-1110-44370 Conferences & Training 594 777 3,975 350 8.8% Total Charges and Services 26,312$ 16,620$ 39,073$ 25,079$ 64.2% 1110 Total Mayor & Council 56,842$ 46,144$ 73,328$ 29,444$ 40.2% 1320 Administration Personnel 101-410-1320-41010 Full-time Salaries 196,912 249,432 300,045 57,372 19.1% 101-410-1320-41210 PERA Contributions 13,950 18,655 22,503 4,303 19.1% 101-410-1320-41216 MSRS Contributions -City Admin 1,677 1,662 1,560 327 21.0% 101-410-1320-41220 FICA Contributions 11,445 16,790 18,603 3,362 18.1% 101-410-1320-41230 Medicare Contributions 2,730 3,927 4,501 786 17.5% 101-410-1320-41300 Insurance 26,269 40,050 43,660 6,898 15.8% 101-410-1320-41325 Life Insurance 465 119 180 23 12.9% 101-410-1320-41330 STD/LTD 890 1,015 2,234 233 10.4% 101-410-1320-41420 Unemployment Benefits - 3,084 - - #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 (unaudited)Budget Q1 % of Budget #REF!#REF! Total Personnel 255,382$ 335,435$ 394,671$ 73,305$ 18.6% Materials and Supplies 101-410-1320-42000 Office Supplies 2,234 3,234 2,000 929 46.4% 101-410-1320-42030 Printed Forms - - 100 - 0.0% Total Materials and Supplies 2,234$ 3,234$ 2,100$ 929$ 44.2% Charges and Services 101-410-1320-43100 Assessing Services 112,968 113,783 117,959 - 0.0% 101-410-1320-43040 Legal Services 56,432 49,052 60,000 6,713 11.2% 101-410-1320-43150 Contract Services 13,276 18,970 68,500 4,021 5.9% 101-410-1320-43185 IT Support 5,032 6,769 8,701 2,185 25.1% 101-410-1320-42002 IT Hardware 5,195 - - - #DIV/0! 101-410-1320-43210 Telephone 602 632 1,033 150 14.5% 101-410-1320-43220 Postage 4,854 5,894 5,000 1,418 28.4% 101-410-1320-43310 Mileage 661 522 1,120 - 0.0% 101-410-1320-43510 Legal Publishing 3,638 3,138 1,500 1,469 97.9% 101-410-1320-43610 Insurance 36,273 - 46,779 29,026 62.0% 101-410-1320-44050 Shared City Center Expenses - 31,144 29,815 - 0.0% 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 3,862 31.7% 101-410-1320-44371 Allocation to Building Inspections (3,184) - - - #DIV/0! Total Charges and Services 240,149$ 245,283$ 371,391$ 57,950$ 15.6% Miscellaneous 101-410-1320-44300 Miscellaneous 3,220 11,751 5,750 1,306 22.7% Total Miscellaneous 3,220$ 11,751$ 5,750$ 1,306$ 22.7% 1320 Total Administration 500,984$ 595,703$ 773,911$ 133,490$ 17.2% 1410 Elections Personnel 101-410-1410-41030 Part-time Salaries 2,649 14,526 3,000 - 0.0% 101-410-1410-41510 Workers Compensation - - - - #DIV/0! Total Personnel 2,649$ 14,526$ -$ 0.0% 8 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget #REF!#REF! 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$ 87.7% Miscellaneous 101-410-1410-44300 Miscellaneous 585 1,843 625 - 0.0% Total Miscellaneous - - - - #DIV/0! 1410 Total Elections 6,295$ 19,273$ 4,690$ 4,165$ 88.8% 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 - - 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$ -$ -$ Communications expenses moved to Administration Dept. 9 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget #REF!#REF! 1450 Total Communications 50,812$ -$ -$ 0.0% 1520 Finance Personnel 101-410-1520-41010 Full-time Salaries 72,262 163,764 174,790 36,294 20.8% 101-410-1520-41040 Temporary Employees - - - - #DIV/0! 101-410-1520-41210 PERA Contributions 5,419 12,281 13,109 2,722 20.8% 101-410-1520-41220 FICA Contributions 4,292 9,787 10,837 2,176 20.1% 101-410-1520-41230 Medicare Contributions 1,004 2,289 2,622 509 19.4% 101-410-1520-41300 Insurance 13,032 22,862 16,394 3,905 23.8% 101-410-1520-41325 Life Insurance 270 80 109 21 19.2% 101-410-1520-41330 STD/LTD 174 777 1,302 183 14.0% 101-410-1520-41420 Unemployment Benefits - - - - #DIV/0! 101-410-1520-41510 Workers Compensation 734 432 852 - 0.0% Total Personnel 97,188$ 212,271$ 220,015$ 45,810$ 20.8% 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$ 5.2% Charges and Services 101-410-1520-43010 Audit Services 11,284 11,844 11,500 - 0.0% 101-410-1520-43150 Contract Services 49,054 9,776 10,000 10 0.1% 101-410-1520-43185 IT Support 4,459 5,691 7,356 1,543 21.0% 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% 101-410-1520-44050 Shared City Center Expenses - 31,144 29,815 - 0.0% 101-410-1520-44330 Dues & Subscriptions 720 680 1,040 140 13.5% 101-410-1520-44370 Conferences & Training 766 1,459 4,000 - 0.0% 101-410-1520-44371 Allocation to Building Inspections (2,905) - - - #DIV/0! Total Charges and Services 74,066$ 64,881$ 73,020$ 5,062$ 6.9% 10 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget #REF!#REF! Miscellaneous 101-410-1520-44300 Miscellaneous 427 3,721 3,000 1,204 40.1% Total Miscellaneous 427$ 3,721$ 3,000$ 1,204$ 40.1% 1520 Total Finance 173,588$ 284,325$ 298,610$ 52,255$ 17% 1910 Planning & Zoning Personnel 101-410-1910-41010 Full-time Salaries 74,715 209,344 259,053 54,294 21.0% 101-410-1910-41040 Temporary Employees 4,522 - 21,257 - 0.0% 101-410-1910-41210 PERA Contributions 5,560 15,701 21,023 4,072 19.4% 101-410-1910-41220 FICA Contributions 4,740 12,382 17,379 3,217 18.5% 101-410-1910-41230 Medicare Contributions 1,109 2,896 4,205 752 17.9% 101-410-1910-41300 Insurance 12,168 35,952 56,164 7,865 14.0% 101-410-1910-41325 Life Insurance 305 100 267 35 13.0% 101-410-1910-41330 STD/LTD 313 683 2,246 252 11.2% 101-410-1910-41510 Workers Compensation 1,260 1,054 1,610 - 0.0% Total Personnel 104,691$ 278,110$ 383,203$ 70,487$ 18.4% Materials and Supplies 101-410-1910-42000 Office Supplies 389 745 1,000 188 18.8% 101-410-1910-42120 Fuel, Oil and Fluids 270 - 2,000 - 0.0% 101-410-1910-42030 Printed Forms 51 - 600 - 0.0% Total Materials and Supplies 710$ 745$ 3,600$ 188$ 25.3% Charges and Services 101-410-1910-43020 Comprehensive Planning 101-410-1910-43030 Engineering Services 3,213 5,868 30,000 1,013 3.4% 101-410-1910-43150 Contract Services 92,875 121,178 135,000 7,288 5.4% 101-410-1910-43185 IT Support 11,445 12,408 14,947 3,907 26.1% 101-410-1910-42002 IT Hardware 1,283 7,723 - - #DIV/0! 101-410-1910-43190 Software Programs - 287 2,000 - 0.0% 11 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget #REF!#REF! 101-410-1910-43210 Telephone 120 429 663 75 11.3% 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 1,825 140 7.7% 101-410-1910-44050 Shared City Center Expenses - 31,144 27,815 - 0.0% 101-410-1910-44330 Dues & Subscriptions - 533 3,260 821 25.2% 101-410-1910-44370 Conferences & Training 356 3,820 4,730 250 5.3% Total Charges and Services 111,127$ 184,688$ 221,041$ 13,494$ 6.1% Miscellaneous 101-410-1910-44300 Miscellaneous 581 532 1,000 - 0.0% Total Miscellaneous 581$ 532$ 1,000$ -$ 0.0% 1910 Total Planning & Zoning 217,109$ 464,075$ 608,844$ 84,169$ 13.8% 1930 Engineering Services Charges and Services 101-410-1930-43030 Engineering Services 32,855 37,200 35,000 6,400 18.3% 101-410-1930-43210 Telephone - - - - #DIV/0! Total Charges and Services 32,855$ 37,200$ 35,000$ 6,400$ 18.3% 1930 Total Engineering Services 32,855$ 37,200$ 35,000$ 6,400$ 18.3% 1940 City Hall Materials and Supplies 101-410-1940-42110 Cleaning Supplies 227 - - - #DIV/0! 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! 101-410-1940-42002 IT Hardware - - - - #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! 12 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget #REF!#REF! 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$ -$ -$ -$ 0.0% 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$ -$ -$ 0.0% 9001 Contingency Reserve Contingency Reserve Reserve - - - - #DIV/0! Total Contingency Reserve - - - - #DIV/0! 9001 Total Contingency Reserve -$ -$ -$ -$ 0.0% 13 410 General Government Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget #REF!#REF! General Government Summary 2023 Actual 2024 Actual 2025 Budget Q1 - YTD YTD % to Budget 1110 Mayor & Council 56,842$ 46,144$ 73,328$ 29,444$ 63.8% 1320 Administration 500,984$ 595,703$ 773,911$ 133,490$ 22.1% 1410 Elections 6,295$ 19,273$ 4,690$ 4,165$ 1.2% 1450 Communications 50,812$ 1520 Finance 173,588$ 284,325$ 298,610$ 52,255$ 20.7% 1910 Planning & Zoning 217,109$ 464,075$ 608,844$ 84,169$ 19.4% 1930 Engineering Services 32,855$ 37,200$ 35,000$ 6,400$ 17.2% 1940 City Hall 36,687$ 9000 Transfers 266,902$ 167,328$ -$ -$ 0.0% 9001 Contingency Reserve -$ -$ -$ -$ 0.0% TOTAL 1,342,075$ 1,614,047$ 1,794,384$ 309,924$ 17.3% discontinued department discontinued department 14 420 Public Safety Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % 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% 101-420-2100-44050 Shared City Center Expenses - 15,195 11,094 - 0.0% 101-420-2100-44301 Misc. - Community Event - 441 1,800 - 0.0% Total Charges and Services 1,048,618$ 1,305,749$ 1,390,147$ -$ 0.0% - - 2100 Total Police 1,048,618$ 1,305,749$ 1,390,147$ -$ 0.0% 2150 Prosecution Charges and Services 101-420-2150-43045 Attorney Criminal 36,949 50,540 50,000 8,623 17.2% Total Charges and Services 36,949$ 50,540$ 50,000$ 8,623$ 17.2% 2150 Total Prosecution 36,949$ 50,540$ 50,000$ 8,623$ 17.2% 2500 Emergency Communications Charges and Services 101-420-2500-43150 Contract Services 4,311 4,500 4,500 943 20.9% Total Charges and Services 4,311$ 4,500$ 4,500$ 943$ 20.9% - - - 2500 Total Emergency Communications 4,311$ 4,500$ 4,500$ 943$ 20.9% 2700 Animal Control Charges and Services 101-420-2700-43150 Contract Services 19,172 23,998 14,500 1,968 13.6% Total Charges and Services 19,172$ 23,998$ 14,500$ 1,968$ 13.6% 2700 Total Animal Control 19,172$ 23,998$ 14,500$ 1,968$ 13.6% 2220 Fire Personnel 101-420-2220-41010 Full-time Salaries 415,118 663,653 687,708 151,232 22.0% 101-420-2220-41030 Part-time Salaries 6,351 1,250 - - #DIV/0! 101-420-2220-41035 Paid On Call Salaries 144,681 187,872 220,194 47,914 21.8% 101-420-2220-41210 PERA Contributions 74,335 115,794 121,724 26,768 22.0% 15 420 Public Safety Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget #REF! 101-420-2220-41220 FICA Contributions 9,524 11,654 13,652 2,971 21.8% 101-420-2220-41230 Medicare Contributions 8,174 12,162 14,226 2,847 20.0% 101-420-2220-41300 Insurance 49,440 79,785 79,897 15,289 19.1% 101-420-2220-41325 Life Insurance 704 405 477 90 18.9% 101-420-2220-41330 STD/LTD 1,679 3,046 5,121 580 11.3% 101-420-2220-41510 Workers Compensation 57,030 44,861 66,882 - 0.0% Total Personnel 767,036$ 1,120,482$ 1,209,880$ 247,691$ 20.5% Materials and Supplies 101-420-2220-42000 Office Supplies 855 791 1,000 201 20.1% 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 - 0.0% 101-420-2220-42120 Fuel, Oil and Fluids 18,248 18,415 30,888 3,332 10.8% 101-420-2220-42400 Small Tools & Equipment 82,102 23,550 6,000 3,513 58.6% Total Materials and Supplies 106,244$ 49,121$ 43,588$ 7,492$ 17.2% Charges and Services 101-420-2220-43050 Physicals 7,795 13,804 10,100 661 6.5% 101-420-2220-43150 Contract Services 2,600 966 2,600 12 0.5% 101-420-2220-43185 IT Support 23,189 23,124 26,901 5,651 21.0% 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 4,300 761 17.7% 101-420-2220-43230 Radio 17,709 17,567 17,500 - 0.0% 101-420-2220-43310 Mileage - - 500 - 0.0% 101-420-2220-43630 Insurance 22,157 - 33,864 14,409 42.6% 101-420-2220-43810 Utility 12,178 - - 2,199 #DIV/0! 101-420-2220-43840 Refuse 148 - - - #DIV/0! 101-420-2220-44010 Repairs/Maint Bldg 13,184 10,000 10,000 1,052 10.5% 101-420-2220-44040 Repairs/Maint Eqpt 60,987 51,855 43,920 4,530 10.3% 101-420-2220-44050 Shared City Center Expenses - 43,468 30,499 - 0.0% 101-420-2220-44170 Uniforms 14,455 10,421 10,000 3,133 31.3% 101-420-2220-44330 Dues & Subscriptions 3,851 7,413 7,200 2,418 33.6% 101-420-2220-44350 Books 1,250 1,072 1,200 - 0.0% 101-420-2220-44370 Conferences & Training 39,564 40,694 27,000 10,447 38.7% Total Charges and Services 240,728$ 243,205$ 243,683$ 59,787$ 24.5% 16 420 Public Safety Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget #REF! Capital Outlay 101-480-8000-45500 Vehicle - - - - #DIV/0! 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$ -$ -$ #DIV/0! Miscellaneous 101-420-2220-44300 Miscellaneous 1,795 2,026 2,540 1,521 59.9% Total Miscellaneous 1,795$ 2,026$ 2,540$ 1,521$ 59.9% 2220 Total Fire 1,387,730$ 1,509,749$ 1,499,691$ 316,490$ 21.1% 2400 Building Inspection Personnel 101-420-2400-41010 Full-time Salaries 357,891 491,325 626,533 111,663 17.8% 101-420-2400-41210 PERA Contributions 28,649 43,873 54,472 10,025 18.4% 101-420-2400-41216 MSRS Contributions -City Admin 565 560 525 110 21.0% 101-420-2400-41220 FICA Contributions 20,007 25,819 42,222 5,700 13.5% 101-420-2400-41230 Medicare Contributions 4,986 7,045 10,215 1,563 15.3% 101-420-2400-41300 Insurance 62,983 75,493 101,119 14,878 14.7% 101-420-2400-41325 Life Insurance 485 246 435 55 12.6% 101-420-2400-41330 STD/LTD 1,850 2,368 4,665 541 11.6% 101-420-2400-41510 Workers Compensation 2,258 6,957 8,172 - 0.0% Total Personnel 479,673$ 653,686$ 848,360$ 144,535$ 17.0% Materials and Supplies 101-420-2400-42000 Office Supplies 12,595 6,275 6,000 26 0.4% 101-420-2400-42030 Printed Forms - - 350 - 0.0% 101-420-2400-42120 Fuel, Oil and Fluids 6,939 3,446 8,000 579 7.2% Total Materials and Supplies 19,534$ 9,720$ 14,350$ 605$ 4.2% Charges and Services 101-420-2400-43030 Engineering - - 6,000 - 0.0% 101-420-2400-43150 Inspector Contract Services 85,421 42,887 90,000 98 0.1% 17 420 Public Safety Division Expenses 2023 2024 2025 2025 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget #REF! 101-420-2400-43185 IT Support 17,361 21,720 25,763 4,943 19.2% 101-420-2400-42002 IT Hardware 1,709 10,324 - - #DIV/0! 101-420-2400-43190 Software Programs 3,385 16,318 25,000 750 3.0% 101-420-2400-43210 Telephone 2,331 2,082 2,565 296 11.5% 101-420-2400-43630 Insurance 7,939 - 13,516 7,208 53.3% 101-420-2400-44040 Repairs/Maint Eqpt 6,259 4,767 16,000 252 1.6% 101-420-2400-44050 Shared City Center Expenses - 38,594 32,027 - 0.0% 101-420-2400-44170 Uniforms 330 546 1,500 - 0.0% 101-420-2400-44330 Dues & Subscriptions 789 291 1,500 310 20.7% 101-420-2400-44350 Books - - 2,500 618 24.7% 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$ 16,103$ 7.3% 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 51,139 - - - 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$ 161,283$ 14.9% Public Safety Summary 2023 Actual 2024 Actual 2025 Budget Q1 - YTD YTD % to Budget 2100 Police 1,048,618$ 1,305,749$ 1,390,147$ -$ 0.0% 2150 Prosecution 36,949$ 50,540$ 50,000$ 8,623$ 17.2% 2500 Emergency Communications 4,311$ 4,500$ 4,500$ 943$ 20.9% 2700 Animal Control 19,172$ 23,998$ 14,500$ 1,968$ 13.6% 2220 Fire 1,387,730$ 1,509,749$ 1,499,691$ 316,490$ 21.1% 2400 Building Inspection 677,146$ 814,991$ 1,084,080$ 161,283$ 14.9% TOTAL 3,173,926$ 3,709,526$ 4,042,918$ 489,307$ 12.1% 18 430 Public Works* Division Expenses 2023 2024 2025 2024 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget 3100 Streets Personnel 101-430-3100-41010 Full-time Salaries 410,215 420,692 485,866 102,992 21.2% 101-430-3100-41020 Overtime 12,566 13,121 19,858 4,893 24.6% 101-430-3100-41040 Temporary Employees 12,880 21,884 14,820 1,702 11.5% 101-430-3100-41210 PERA Contributions 31,674 32,358 37,551 7,641 20.3% 101-430-3100-41220 FICA Contributions 25,855 27,263 32,274 6,555 20.3% 101-430-3100-41230 Medicare Contributions 6,042 6,376 7,808 1,533 19.6% 101-430-3100-41300 Insurance 84,751 85,731 98,379 16,250 16.5% 101-430-3100-41325 Life Insurance 344 331 426 55 12.9% 101-430-3100-41330 STD/LTD 2,339 2,294 3,618 374 10.3% 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$ 142,634$ 19.7% Materials and Supplies 101-430-3100-42000 Office Supplies 55 257 400 126 31.5% 101-430-3100-42120 Fuel, Oil and Fluids 43,317 23,342 48,000 6,675 13.9% 101-430-3100-42150 Operating Supplies 8,946 10,255 9,000 1,699 18.9% 101-430-3100-42210 Repair/Maint. Supplies 9,287 11,073 11,000 1,522 13.8% 101-430-3100-42212 Repair/Maint. Supplies S&I 8,651 6,407 11,000 9,368 85.2% 101-430-3100-42240 Street Maintenance & Landscaping - M 34,773 13,778 20,000 - 0.0% 101-430-3100-42260 Street Signs 4,414 3,880 4,000 - 0.0% 101-430-3100-42290 Sand/Salt S&I 67,773 76,456 15,000 1,240 8.3% 101-430-3100-42400 Small Tools & Minor Equipment 22,613 6,458 15,000 12,472 83.1% 101-430-3100-44375 Personal Protection Equipment 506 997 1,000 14 1.4% Total Materials and Supplies 200,335$ 152,902$ 134,400$ 33,115$ 24.6% Charges and Services 101-430-3100-43030 Engineering Services 26,526 34,763 20,000 1,654 8.3% 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 3,896 3.5% 101-430-3100-43185 IT Support 14,600 17,025 17,582 5,879 33.4% 101-430-3100-42002 IT Hardware - 2,264 - - #DIV/0! 101-430-3100-43190 Software Programs 13,598 8,725 8,600 2,435 28.3% 101-430-3100-43210 Telephone 2,594 2,224 2,729 301 11.0% 19 430 Public Works* Division Expenses 2023 2024 2025 2024 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget 101-430-3100-43230 Radio 4,401 4,401 15,000 10,131 67.5% 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 9,204 26.3% 101-430-3100-43811 Street Lights 65,804 65,154 67,000 13,465 20.1% 101-430-3100-43840 Refuse 7,893 7,932 8,000 134 1.7% 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 3,643 18.2% 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 1,045 18.3% 101-430-3100-44330 Dues & Subscriptions 2,364 617 2,300 126 5.5% 101-430-3100-44370 Conferences & Training 2,489 4,122 3,600 727 20.2% Total Charges and Services 468,465$ 283,304$ 355,411$ 67,138$ 18.9% 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 1,706 800 838 104.8% Total Miscellaneous 828$ 1,706$ 800$ 838$ 104.8% 3100 Total Streets 1,450,333$ 1,799,811$ 1,215,818$ 243,725$ 20.0% * 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 2024 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget 5200 Parks & Recreation Personnel 101-450-5200-41010 Full-time Salaries 94,881 128,693 268,182 25,749 9.6% 101-450-5200-41030 Part-time Salaries - 74 - - #DIV/0! 101-450-5200-41020 Overtime - 208 - - #DIV/0! 101-450-5200-41040 Temporary Employees 9,760 22,689 14,820 1,702 11.5% 101-450-5200-41210 PERA Contributions 7,092 9,598 21,225 1,894 8.9% 101-450-5200-41220 FICA Contributions 6,261 9,124 17,546 1,648 9.4% 101-450-5200-41230 Medicare Contributions 1,469 2,135 4,245 385 9.1% 101-450-5200-41300 Insurance 14,667 20,877 52,452 4,406 8.4% 101-450-5200-41325 Life Insurance 61 66 227 16 7.2% 101-450-5200-41330 STD/LTD 461 622 1,997 113 5.7% 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$ 35,915$ 9.3% 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 2,124 19.3% 101-450-5200-42150 Operating Supplies 988 449 800 45 5.7% 101-450-5200-42160 Chemicals 56 63 400 - 0.0% 101-450-5200-42210 Repair/Maint. Supplies 8,539 9,705 8,600 237 2.8% 101-450-5200-42230 Building Repair Supplies - - 500 - 0.0% 101-450-5200-42250 Landscaping Materials 2,376 2,802 2,200 - 0.0% 101-450-5200-42400 Small Tools & Minor Equipment 9,770 3,582 3,500 - 0.0% Total Materials and Supplies 33,388$ 28,508$ 27,350$ 2,406$ 8.8% Charges and Services 101-450-5200-43030 Engineering Services - - - #DIV/0! 101-450-5200-43150 Contracted Services 125,627 117,713 172,500 904 0.5% 101-450-5200-43185 IT Support 5,196 6,155 5,883 3,989 67.8% 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 2,804 225 8.0% 21 450 Parks & Recreation Division Expenses 2023 2024 2025 2024 YTD Account Number Description Actual Actual (unaudited)Budget Q1 % of Budget 101-450-5200-43630 Insurance 22,890 24,150 25,994 21,875 84.2% 101-450-5200-43810 Utilities 8,774 9,766 12,500 1,777 14.2% 101-450-5200-43840 Refuse 4,889 3,169 4,500 313 7.0% 101-450-5200-44010 Repairs/Maint Bldg 2,327 6,358 3,000 - 0.0% 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 - 0.0% 101-450-5200-44120 Rentals - Buildings 10,797 14,240 9,500 1,659 17.5% 101-450-5200-44170 Uniforms 1,187 978 1,600 202 12.7% 101-450-5200-44301 Events 905 796 650 - 0.0% 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 3,400 150 4.4% 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$ 31,095$ 11.3% 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$ 69,416$ 10.1% 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 (unaudited)Budget Q1 % of Budget Water Fund Revenues: 601-000-0000-33426 Miscellaneouse State Grants 2,639,570 3,068,172 - 13,421 #DIV/0! 601-000-0000-36100 Special Assessments 2,965 72,545 30,098 - 0.0% 601-000-0000-36102 Special Assessments Penalties & Intere 1,361 972 - - #DIV/0! 601-000-0000-36200 Miscellaneous 4,403 4,665 - 525 #DIV/0! 601-000-0000-36205 Refunds and Reimbursements 1,268 788 - - #DIV/0! 601-000-0000-36210 Interest on Investments 74,100 33,280 0.0% 601-000-0000-37100 Water Sales 1,804,464 1,463,181 1,855,679 (75) 0.0% 601-000-0000-37120 Bulk Water - - 34,000 - 0.0% 601-000-0000-37130 Water Lat Benefit Fee 13,200 28,000 - 7,000 #DIV/0! 601-000-0000-37140 Water Access Revenue 550,000 1,302,000 2,577,000 18,000 0.7% 601-000-0000-37150 Water Connections - Municipal 299,000 329,000 481,000 67,000 13.9% 601-000-0000-37160 Penalties 4,968 2,306 - - #DIV/0! 601-000-0000-37170 Meter Sales 123,176 51,530 25,000 26,334 105.3% Total Water Fund Revenues:2,794,808$ 3,250,116$ 5,005,959$ 146,013$ 2.9% Water Fund Expenses: Personnel 601-494-9400-41010 Full-time Salaries 311,541 298,459 301,507 57,146 19.0% 601-494-9400-41020 Overtime 14,508 9,892 9,115 1,979 21.7% 601-494-9400-41210 PERA Contributions 24,063 22,679 25,538 4,361 17.1% 601-494-9400-41216 MSRS Contributions - City Admin 690 684 642 135 21.0% 601-494-9400-41220 FICA Contributions 19,266 19,359 21,677 3,516 16.2% 601-494-9400-41230 Medicare Contributions 4,529 4,527 5,244 822 15.7% 601-494-9400-41300 Insurance 63,158 56,570 52,895 8,210 15.5% 601-494-9400-41325 Life Insurance 240 209 294 35 11.8% 601-494-9400-41330 STD/LTD 1,671 1,441 2,543 265 10.4% 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$ 425,254$ 466,310$ 76,469$ 16.4% Materials and Supplies 601-494-9400-42000 Office Supplies 225 992 650 263 40.4% 601-494-9400-42120 Fuel, Oil and Fluids 8,985 5,902 9,000 750 8.3% 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 (unaudited)Budget Q1 % of Budget 601-494-9400-42030 Printed Forms 335 1,235 1,750 - 0.0% 601-494-9400-42150 Operating Supplies 1,762 834 2,000 13 0.6% 601-494-9400-42160 Chemicals 16,903 11,251 12,000 2,511 20.9% 601-494-9400-42210 Repair/Maint. Supplies 10,135 7,767 10,000 464 4.6% 601-494-9400-42300 Water Meters & Supplies 317,221 159,124 75,000 - 0.0% 601-494-9400-44375 Personal Protective Equipment 591 650 600 - 0.0% 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$ 4,001$ 3.4% Charges and Services 601-494-9400-43030 Engineering Services 37,089 34,242 30,000 2,590 8.6% 601-494-9400-43040 Legal Services 87,408 42,153 60,000 234 0.4% 601-494-9400-43010 Audit Services 9,825 11,844 11,500 - 0.0% 601-494-9400-43090 Newsletter - - 3,667 1,106 30.2% 601-494-9400-43150 Contract Services 76,965 31,943 52,000 2,511 4.8% 601-494-9400-43185 IT Support 12,924 14,627 15,209 3,439 22.6% 601-494-9400-42002 IT Hardware 157 3,248 - 141 #DIV/0! 601-494-9400-43190 Software Programs 10,469 9,841 54,000 4,788 8.9% 601-494-9400-43210 Telephone 2,282 2,799 3,739 421 11.3% 601-494-9400-43220 Postage 2,835 3,079 3,733 100 2.7% 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 17,119 11.4% 601-494-9400-43820 Water Utility 48,846 31,225 48,000 17,747 37.0% 601-494-9400-44030 Repairs\Maint Imp Not Bldgs 56,099 35,038 45,000 9,049 20.1% 601-494-9400-44040 Repairs\Maint. Equip.6,236 4,611 6,500 1,732 26.6% 601-494-9400-44010 Repairs\Maint Imp Bldgs 11,451 23,709 15,500 2,165 14.0% 601-494-9400-44150 Equipment Rental 1,600 2,926 2,200 - 0.0% 601-494-9400-44170 Uniforms 1,098 894 1,200 185 15.4% 601-494-9400-44330 Dues & Subscriptions 570 661 400 - 0.0% 601-494-9400-44370 Conferences & Training 1,891 4,259 2,500 2,273 90.9% 601-494-9400-44377 Credit Card Fees 10,750 12,548 13,500 1,723 12.8% Total Charges and Services 532,550$ 394,128$ 546,202$ 92,536$ 16.9% Capital Outlay 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 (unaudited)Budget Q1 % of Budget 601-494-9400-45300 Improvments Other Than Bldgs - - 2,044,275 86,129 601-480-8XXX-XXXXX Other Capital Projects - 224,549 Total Capital Outlay -$ -$ 2,044,275$ 310,678$ 15.2% Miscellaneous and Non-operating 601-494-9400-44300 Miscellaneous 43,899 890 1,500 - 0.0% 601-494-9400-46010 Bond Principal - - 1,120,000 905,000 80.8% 601-494-9400-46110 Bond Interest 344,395 328,017 350,683 164,086 46.8% 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$ 1,069,086$ 72.6% Total Water Fund Expenses:1,738,951$ 1,341,672$ 4,646,571$ 1,552,769$ 33.4% 15.2% 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 (unaudited)Budget Q1 % of Budget Sewer Fund Revenues: 602-000-0000-36100 Special Assessments 29,951 37,955 255,838 - 0.0% 602-000-0000-36102 Special Assessments Penalties & Intere 3,034 1,993 - 2,402 #DIV/0! 602-000-0000-36103 Prepaid Special Assessments 153,033 23,970 - 17,680 #DIV/0! 602-000-0000-36210 Interest on Investments - 173,564 2,500 - 0.0% 602-000-0000-37160 Penalties 4,968 1,481 - - #DIV/0! 602-000-0000-37200 Sewer Sales 755,813 867,670 1,044,809 - 0.0% 602-000-0000-37220 SAC Early Pay discount/revenue 8,126 7,097 - 1,292 #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 12,000 0.7% 602-000-0000-37260 Sewer Connection Fees Municipa 249,500 287,500 481,000 65,000 13.5% Total Sewer Fund Revenues:1,417,606$ 2,630,711$ 3,206,809$ 78,292$ 2.4% Sewer Fund Expenses: Personnel 602-495-9450-41010 Full-time Salaries 147,885 163,170 198,143 34,584 17.5% 602-495-9450-41020 Overtime 10,418 10,401 8,453 1,859 22.0% 602-495-9450-41210 PERA Contributions 11,720 12,862 14,861 2,702 18.2% 602-495-9450-41216 MSRS Contributions -City Admin 344 342 321 67 21.0% 602-495-9450-41220 FICA Contributions 9,423 10,858 12,809 2,161 16.9% 602-495-9450-41230 Medicare Contributions 2,214 2,539 3,099 505 16.3% 602-495-9450-41300 Insurance 30,814 33,210 35,822 5,397 15.1% 602-495-9450-41325 Life Insurance 110 125 152 23 15.3% 602-495-9450-41330 STD/LTD 776 840 1,475 166 11.2% 602-495-9450-41600 Safety Clothing Allowance 225 140 640 216 33.7% 602-495-9450-41301 Unemployment Insurance - - - - #DIV/0! 602-495-9450-41510 Workers Compensation 4,104 4,651 2,586 - 0.0% Total Personnel 218,033$ 239,138$ 278,361$ 47,681$ 17.1% Materials and Supplies 602-495-9450-42210 Repair/Maint. Supplies 4,262 9,956 11,500 621 5.4% 602-495-9450-42000 Office Supplies 580 532 450 170 37.7% 602-495-9450-42030 Printed Forms 335 1,235 1,400 - 0.0% 602-495-9450-42120 Fuel, Oil and Fluids 9,687 6,385 10,000 750 7.5% 602-495-9450-42150 Operating Suppies 467 51 650 - 0.0% 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 (unaudited)Budget Q1 % of Budget 602-495-9450-44375 Personal Protective Equipment 74 556 400 - 0.0% 602-495-9450-42400 Small Tools & Minor Equipment 7,092 4,695 7,500 3,783 50.4% Total Materials and Supplies 22,496$ 23,409$ 31,900$ 5,405$ 16.9% Charges and Services 602-495-9450-43030 Engineering Services 1,040 5,132 4,500 1,310 29.1% 602-495-9450-43010 Audit Services 9,825 11,844 11,500 - 0.0% 602-495-9450-43090 Newsletter - - 3,667 1,106 30.2% 602-495-9450-43150 Contract Services 88,351 90,475 54,000 3,743 6.9% 602-495-9450-43185 IT Support 6,379 7,367 6,963 1,724 24.8% 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 39.9% 602-495-9450-43210 Telephone 2,300 2,008 2,163 225 10.4% 602-495-9450-43220 Postage 2,820 3,149 3,733 100 2.7% 602-495-9450-43310 Mileage - - - - #DIV/0! 602-495-9450-43610 Insurance 15,790 14,308 15,460 15,953 103.2% 602-495-9450-43810 Electric Utility 24,420 25,055 30,900 4,378 14.2% 602-495-9450-43820 Sewer Utility - Met Council 526,641 709,086 771,717 192,929 25.0% 602-495-9450-44010 Repairs/Maint Imp Bldgs 2,988 10,184 2,500 - 0.0% 602-495-9450-44040 Repairs/Maint. Equip.4,409 10,587 6,500 - 0.0% 602-495-9450-44150 Equipment Rental 11,500 50 750 - 0.0% 602-495-9450-44170 Uniforms 695 512 700 106 15.1% 602-495-9450-44030 Repairs\Maint Imp Not Bldgs 21,321 8,093 5,500 1,226 22.3% 602-495-9450-44370 Conferences & Training 2,472 3,143 3,500 223 6.4% 602-495-9450-44377 Credit Card Fees 10,750 12,548 13,000 1,723 13.3% Total Charges and Services 739,954$ 922,570$ 949,052$ 229,534$ 24.2% Capital Outlay 602-495-9450-45300 Improvements Other Than Bldgs - - 925,920 - 602-480-8XXX-XXXXX Other Capital Projects - 98 Total Capital Outlay -$ -$ 925,920$ -$ 0.0% Miscellaneous and Non-operating 602-495-9450-44300 Miscellaneous Expenses 37,587 7,120 500 - 0.0% 602-495-9450-46010 Bond Principal - - 950,000 950,000 100.0% 602-495-9450-46110 Bond Interest 333,080 329,701 360,850 188,369 52.2% 0.0% 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 (unaudited)Budget Q1 % of Budget 602-495-9450-46200 Fiscal Agent Fees 255 - - - #DIV/0! Total Misc. and Non-operating 370,922$ 336,821$ 1,311,350$ 1,138,369$ 86.8% Total Sewer Fund Expenses:1,351,406$ 1,521,939$ 3,496,583$ 1,420,989$ 40.6% 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 (unaudited)Budget Q1 % 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 - 0% 603-000-0000-34113 SW Review Fee Revenue 30,323 16,508 30,175 11,183 37% Total Stormwater Fund Revenues:604,367$ 670,259$ 650,126$ 11,183$ 1.7% Stormwater Fund Expenses: Personnel 603-496-9500-41010 Full-time Salaries 70,154 98,837 96,255 27,764 29% 603-496-9500-41020 Overtime - 56 - - #DIV/0! 603-496-9500-41210 PERA Contributions 5,261 6,773 7,219 2,057 28% 603-496-9500-41216 MSRS Contributions -City Admin 172 171 160 34 21% 603-496-9500-41220 FICA Contributions 4,240 5,645 5,968 1,631 27% 603-496-9500-41230 Medicare Contributions 997 1,319 1,444 382 26% 603-496-9500-41300 Insurance 14,888 17,964 17,114 5,362 31% 603-496-9500-41325 Life Insurance 41 62 73 20 27% 603-496-9500-41330 STD/LTD 332 448 717 135 19% 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$ 132,943$ 130,979$ 37,385$ 28.5% Materials and Supplies 603-496-9500-42000 Office Supplies 28 - 250 130 52% 603-496-9500-42120 Fuel, Oil and Fluids 4,123 5,067 4,000 1,168 29% 603-496-9500-42030 Printed Forms 177 661 1,200 - 0% 603-496-9500-42270 Repair/Maint. Maint Supplies 1,154 1,739 2,000 605 30% 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$ 3,441$ 36.4% Charges and Services 603-496-9500-43030 Engineering Services 9,095 7,299 12,000 620 5% 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 (unaudited)Budget Q1 % of Budget 603-496-9500-43010 Audit Services 9,825 11,844 11,500 - 0% 603-496-9500-43150 Contract Services 15,131 28,955 7,500 348 5% 603-496-9500-43185 IT Support 3,943 4,367 3,565 980 28% 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 58 13% 603-496-9500-44377 Credit Card Fees 5,644 6,270 5,616 863 15% 603-496-9500-43220 Postage (831) 1,639 853 54 6% 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 1,340 38% 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 43 17% 603-496-9500-44330 Dues & Subscriptions 831 1,250 1,700 1,125 66% 603-496-9500-44370 Conferences & Training - 1,010 1,250 630 50% Total Charges and Services 108,755$ 96,085$ 121,212$ 15,009$ 12.4% Capital Outlay 603-496-9500-45300 Improvements Other Than Bldgs - - 285,405 - 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 - 0% 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$ 240,719$ 92.6% Total Stormwater Fund Expenses:1,052,213$ 275,201$ 807,096$ 296,555$ 36.7% 0.0% 30 2025 Dashboard Q1 Q2 Q3 Q4 2025 YTD 2024 2023 ADMINISTRATION Licenses & Permits 14 14 175 138 Communications metric 100,243 100243 264361 157452 Recruitments Open 1 1 10 13 Recruitments Closed 2 2 8 11 Council Agenda Items processed 117 117 438 299 Data/Information Requests 4 4 12 28 BUILDING Value of Commercial/MF Projects Constructed $2,482,155.00 $2,482,155.00 $47,095,800.00 $34,981,778.00 Value of Residential New Homes Constructed $30,877,000.00 $30,877,000.00 $39,932,000.00 $55,557,525.00 Total Residential Permits (AT/TD)73 73 88 167 Total Number of Permits Issued 321 321 1172 1923 % permits reviewed within 10 days 90%%93.00%93.00% Total Permit Revenue/Plan Review Fee $669,309.78 $669,309.78 $1,964,921.91 $1,810,431.03 Total Number of Inspections Performed 1375 1375 5967 9831 PUBLIC WORKS # of water leaks/breaks from main line 2 2 11 26 # of sewer related issues 0 0 19 8 # of weather events affecting streets or stormwater 10 10 21 38 # of issues at the 17 improved Parks for non-routine repair or maintenance 3 3 83 56 Total # of gallons of water pumped from wells per quarter 48,478,000 48,478,000 365,225,000 543,141,000 Average number of comm/residential complaints per week 13 13 33 27 PUBLIC SAFETY FIRE - Number of Fire/Rescue/EMS Responses: 291 291 1137 1047 FIRE - Number of Fire Inspections:132 132 577 649 FIRE - Average Fire/Rescue Per 1,000 Residents (14,500 pop):6.21 6.21 32.41 9.95 FIRE - Average EMS Incidents per 1,000 Residents (14,500 pop):13.86 13.86 48.23 17.28 FIRE - Average Alarm to Enroute time in minutes:1.2 1.20 1.25 3.07 FIRE - Average Alarm to Arrival time in minutes:7.83 7.83 7.32 10.62 FIRE - Staffed turnout time within 90 seconds (Fire/Rescue) %:52%52.00%55.00%y FIRE - Staffed turnout time within 60 seconds (EMS) %:48%48.00%61.50%y Sheriff Department - Crime calls 75 75 298 266 Sheriff Department - Quality of Life calls 426 426 1931 1057 Sheriff Department - Traffic Incidents 1506 1506 4598 3026 FINANCE # of Water customers / billed 3625 3625 14290 13383 # of Sewer customers / billed 2667 2667 10383 9543 # of Stormwater customers / billed 05 acct. (just storm - billed annually after Q4) 0 0 1988 1928 # of Stormwater customers / billed 01 acct. (both together)3592 3592 14094 13251 PLANNING Code Enforcement - Complaints Received (*updated definitions)22 22 106 74 Code Enforcement - Violaton Cases Closed 18 18 87 21 Zoning and Land Use Questions 410 410 1570 824 Zoning Permits 51 51 211 184 Land Use Applications and Long Range Planning 12 12 62 49 2022 147 n/a 88% 470 470 $25,189,354.00 $69,557,246.00 200 2571 90 $2,403,176.96 9377 13 6 29 85 400090000 4 791 514 5.89 9.99 n/a n/a n/a n/a Q1 2025 n/a Water Sewer Stormwater n/a 3172 2 65 n/a 65 33 3282 117 2547 53 12645 18 18 1 8626 2 35 191 2095 21 18 4372 1 1 36 13 127 192 56 1 808 177 Totals 3625 2667 3592 38 From Quarterly Bill Register