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#13 - 2024 Q4 Financials
STAFF REPORT DATE: February 18, 2025 TO: Mayor and Council FROM: Clarissa Hadler, Finance Director Nina Kraemer, Finance Coordinator AGENDA ITEM: 4th Quarter Financial Reports BACKGROUND: Staff has prepared the 4th Quarter Financial Report for review by the City Council. ISSUE BEFORE THE COUNCIL: Does the City Council have any questions about the 4th Quarter Financial Report? DISCUSSION: The Budget vs. Actual for 4th quarter 2024 is attached. Most expenses for 2024 have been paid. Below are a few general notes regarding various items. However, 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. Revenues: • Tax revenues are receipted in July and December. • General Fund non-tax revenues are slightly higher than budgeted, primarily due to an increase in planning and zoning provided services and intergovernmental payments. • Utility Bills are typically reflected the following quarter due to the timing of mailings and payments. Expenditures: • Expenditures reflect a combination of ongoing expenses and items that are one-time payments per year. • We closed two budgetary departments: communications and city hall. The communications expenses are incorporated into the administration department. City Hall expenses are now being allocated directly to each department. • Water fund sales, connections and meter sales were all less than expected resulting in a deficit for fiscal year 2024. Additional information regarding planned/budgeted changes for the 2024 fiscal year is available in the 2024 Budget reports from the December 5, 2023 Council meeting, or upon request. FISCAL IMPACT: As noted. ATTACHMENTS: 1) 4th Quarter Budget-to-Actual Reports Quarterly Financial Report As of December 31, 2024 (Unaudited) The following report illustrates the progress of City Revenues and Expenses toward the 2024 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.) - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 General Water Sewer Storm Q4 -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 2024 Budget vs. YTD Expenses (by Fund) Budget YTD Division Expenses as Portion of General Fund Total General Government Public Safety Public Works Parks & Recreation (0.5) - 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 1 General Fund Summary 2023 2024 2024 YTD % Revenues Actual Adopted Q4 of Budget Taxes 5,142,327 5,998,211 5,925,766 99% Licenses and Permits 1,148,190 933,580 1,020,165 109% Intergovernmental 215,178 269,555 381,785 142% Charges for Services 577,073 617,000 739,083 120% Fines and Forfeits 37,516 30,000 29,247 97% Investment Earnings 238,492 80,000 118,232 148% Miscellaneous 267,381 210,903 261,611 124% Total General Fund Revenues:7,626,157 8,139,249 8,475,889 104% Expenses by Department Total Mayor & Mayor & Council 56,842$ 66,121$ 46,163$ 70% Total AdminisAdministration 500,984$ 660,504$ 621,844$ 94% Total ElectionElections 6,295$ 16,658$ 21,116$ 127% Total Commu Communications 50,812$ -$ -$ #DIV/0! Total Finance Finance 173,588$ 280,813$ 267,744$ 95% Total Plannin Planning & Zoning 217,109$ 473,188$ 444,177$ 94% Total Enginee Engineering Services 32,855$ 35,000$ 37,200$ 106% Total City Hal City Hall 36,687$ -$ -$ #DIV/0! Total Police Police 1,050,555$ 1,310,573$ 1,302,421$ 99% Total ProsecuProsecution 36,949$ 50,000$ 50,540$ 101% Total Fire Fire 1,387,730$ 1,642,953$ 1,616,439$ 98% Total Fire Rel Fire Relief -$ -$ -$ #DIV/0! Total Building Building Inspection 677,146$ 1,114,889$ 803,587$ 72% Total Emerge Emergency Communications 4,311$ 4,500$ 4,500$ 100% Total Animal Animal Control 19,172$ 14,500$ 23,998$ 166% Total Streets Streets 1,450,333$ 1,812,018$ 1,798,269$ 99% Total Parks & Parks & Recreation 412,051$ 455,204$ 495,427$ 109% Total Transfe Transfers 266,902$ 167,328$ 167,328$ 100% Total Conting Contingency Reserve -$ 35,000$ -$ 0% Total General Fund Expenses 6,380,322$ 8,139,249$ 7,700,753$ 95% Net General Fund Revenue Over/(Under) Expenses - 775,136 2 Water Fund Summary 2023 2024 2024 YTD % Actual Adopted Q4 of Budget Total Revenues 2,967,007 4,483,694 3,217,116 72% Expenses Personnel 449,930$ 517,395$ 425,254$ 82% Materials and Supplies 367,469$ 241,800$ 193,168$ 80% Charges and Services 532,550$ 498,475$ 375,080$ 75% Capital Outlay -$ 4,605,875$ 3,814,081$ 83% Miscellaneous and Non-operating 389,002$ 1,588,387$ 329,402$ 21% Total Water Fund Expenses 1,738,951$ 7,451,932$ 5,136,985$ 69% Net Water Fund Revenue Over/(Under) Expenses (1,919,869) Sewer Fund Summary 2023 2024 2024 YTD % Actual Adopted Q4 of Budget Total Revenues 1,805,146 3,235,721 2,581,811 80% Expenses Personnel 218,033$ 231,965$ 239,138$ 103% Materials and Supplies 22,496$ 29,900$ 23,892$ 80% Charges and Services -$ 823,099$ 916,244$ 111% Capital Outlay -$ 289,102$ 314,808$ 109% Miscellaneous and Non-operating 370,922$ 1,347,845$ 334,119$ 25% Total Sewer Fund Expenses 611,452$ 2,721,911$ 1,828,201$ 67% Net Sewer Fund Revenue Over/(Under) Expenses 753,610 Stormwater Fund Summary 2023 2024 2024 YTD % Actual Adopted Q4 of Budget Total Revenues 649,243 591,384 711,425 120% Expenses Personnel 101,505$ 123,971$ 132,943$ 107% Materials and Supplies 9,235$ 9,850$ 9,379$ 95%Summary Charges and Services 108,755$ 120,644$ 94,366$ 78%ends here. Capital Outlay -$ 800,000$ 202,361$ 25%The following pages Miscellaneous and Non-operating 832,719$ 259,538$ 36,793$ 14%show detailed Total Stormwater Fund Expenses 1,052,213$ 1,314,003$ 475,842$ 36%financials. Net Stormwater Fund Revenue Over/(Under) Expenses 235,583 Utility Fund Summaries 3 General Fund Revenues 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget Taxes 101-410-1320-31010 Current Ad Valorem Taxes 4,685,850 4,679,708 5,566,834 5,505,573 98.9% 101-410-1320-31020 Delinquent Ad Valorem Taxes 23,692 20,875 19,000 19,758 104.0% 101-410-1320-31030 Mobile Home Tax 22,171 16,781 22,000 19,682 89.5% 101-410-1320-31040 Fiscal Disparities 294,157 423,542 389,878 378,598 97.1% 101-410-1320-31520 30% Rental - County 1,721 1,625 - 1,589 #DIV/0! 101-410-1320-31910 Penalty & Interest on Taxes 944 (204) 500 566 113.2% Total Taxes 5,028,535$ 5,142,327$ 5,998,212$ 5,925,766$ 98.8% Licenses and Permits 101-410-1320-32110 Liquor License 14,100 12,050 13,400 13,750 102.6% 101-410-1320-32120 Massage Therapy Licenses 225 500 - - #DIV/0! 101-410-1320-32180 Wastehauler License 1,200 1,560 1,320 1,080 81.8% 101-410-1320-32181 General Contractor License 500 550 350 675 192.9% 101-420-2400-32210 Building Permits 888,486 725,852 750,000 718,530 95.8% 101-430-3100-32211 Driveway Permits 12,825 10,200 7,000 6,925 98.9% 101-420-2400-32212 Fireplace Permits 9,780 6,300 6,000 4,740 79.0% 101-420-2400-32220 Heating Permits 64,928 65,761 45,000 84,805 188.5% 101-420-2400-32230 Plumbing Permits 76,332 70,967 45,000 79,042 175.6% 101-420-2400-32232 Pool Permits 1,650 750 1,000 1,275 127.5% 101-420-2400-32213 Siding Permits 37,730 32,161 4,000 9,250 231.2% 101-420-2400-32214 Roof Permits 488,840 157,002 15,000 29,743 198.3% 101-430-3100-32250 Utility Permits 34,713 41,138 30,000 45,832 152.8% 101-420-2220-32260 Burning Permit 2,105 2,085 1,700 2,000 117.6% 101-420-2220-32275 Fire Suppression Permits 12,785 21,139 8,000 22,264 278.3% 101-410-1320-32281 Golf Cart Operation Permit 90 - 60 30 50.0% 101-410-1320-32282 Miscellaneous Permits 100 175 100 225 225.0% Total Licenses and Permits 1,646,389$ 1,148,190$ 928,080$ 1,020,165$ 109.9% Intergovernmental 101-430-3100-33418 MSA - Maintenance 198,154 202,220 208,287 234,264 112.5% 101-420-2220-33420 State Fire Aid 99,778 - - - #DIV/0! 101-420-2220-33426 Miscellaneous State Grants 4,709 2,000 3,500 - 0.0% 101-450-5200-33426 Miscellaneous State Grants 4,784 2,438 4,800 - 0.0% 101-410-1320-33623 Payment in Lieu of Taxes 34,779 (35,474) 36,212 36,184 99.9% 101-410-1320-33521 Recycling Grant 14,004 39,256 16,756 17,273 103.1% 4 General Fund Revenues 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget Total Intergovernmental 360,870$ 215,178$ 269,555$ 337,078$ 125.1% Charges for Services 101-410-1910-34103 Zoning & Subdivision Fees 115,965 85,876 93,000 124,765 134.2% 101-420-2400-34104 Plan Check Fees 574,075 467,420 487,000 545,626 112.0% 101-410-1520-34107 Assessment Searches 2,340 1,595 2,500 1,115 44.6% 101-410-1450-34111 Cable Operation Reimbursement - (0) 5,000 - 0.0% 101-420-2400-34112 Planning & Zoning Review Fee 21,400 200 - 75 #DIV/0! 101-430-3100-34114 Street Light Fee 816 516 2,000 4,853 242.7% 101-410-1910-34115 Base Map Upgrading Fee 1,025 1,075 2,500 5,650 226.0% 101-410-1910-36206 Escrow Administration Fee 20,700 17,100 25,000 9,100 36.4% Total Charges for Services 742,281$ 577,073$ 617,000$ 739,083$ 119.8% Fines and Forfeits 101-420-2100-35100 Fines 2,966 36,879 30,000 26,992 90.0% 101-420-2100-35130 Forfeitures - 93 - 99 #DIV/0! 101-420-2220-35102 Fire Alarm Fees 1,005 544 - 2,156 #DIV/0! Total Fines and Forfeits 3,972$ 37,516$ 30,000$ 29,247$ 97.5% Investment Earnings 101-410-1320-36210 Interest Earnings (81,535) 238,492 80,000 118,232 147.8% Total Investment Earnings (81,535)$ 238,492$ 80,000$ 118,232$ 147.8% Miscellaneous 101-410-1320-31811 Cable Franchise Revenue 77,694 68,884 65,000 86,955 133.8% 101-410-1320-36200 Miscellaneous Revenue 15,955 14,560 5,000 195 3.9% 101-420-2220-36200 Miscellaneous Revenue 6,155 11,970 - 5,000 #DIV/0! 101-430-3100-36200 Miscellaneous Revenue 9,203 8,534 4,500 1,905 42.3% 101-410-1910-36200 Miscellaneous Revenue - - - - #DIV/0! 101-450-5200-36200 Miscellaneous Revenue 37 1,312 1,000 2,477 247.7% 101-410-1910-36236 Conservation Easement Fee - - - - #DIV/0! 101-420-2220-36204 Reimbursements - Fire 25,535 15,519 5,000 23,702 474.0% 101-420-2220-36230 Donations-Fire 2,185 2,759 1,000 5,864 586.4% 101-410-1320-36230 Donations 12,000 10,000 10,000 7,600 76.0% 101-410-1320-34120 Tower Rent 48,006 133,843 119,403 127,913 107.1% Total Miscellaneous 196,769$ 267,381$ 210,903$ 261,611$ 124.0% 5 General Fund Revenues 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget General Fund Revenue Summary 2022 Actual 2023 Actual 2024 Budget Q4 - YTD YTD % to Budget Taxes 5,028,535 5,142,327 5,998,212 5,925,766 98.8% Licenses and Permits 1,646,389 1,148,190 928,080 1,020,165 109.9% Intergovernmental 360,870 215,178 269,555 337,078 125.1% Charges for Services 742,281 577,073 617,000 739,083 119.8% Fines and Forfeits 3,972 37,516 30,000 29,247 97.5% Investment Earnings (81,535) 238,492 80,000 118,232 147.8% Miscellaneous 196,769 267,381 210,903 261,611 124.0% TOTAL 7,897,281$ 7,626,157$ 8,133,750$ 8,431,182$ 103.7% 6 410 General Government Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget #REF!#REF!#REF!#REF! 1110 Mayor & Council Personnel 101-410-1110-41030 Part-time Salaries 25,690 25,162 25,690 25,690 100.0% 101-410-1110-41220 FICA Contributions 1,593 1,560 1,593 1,593 100.0% 101-410-1110-41230 Medicare Contributions 373 365 373 373 99.9% 101-410-1110-41510 Workers Compensation 86 66 93 52 56.2% Total Personnel 27,741$ 27,153$ 27,749$ 27,708$ 99.9% Materials and Supplies 101-410-1110-42000 Office Supplies 64 67 125 273 218.2% 101-410-1110-42001 Computer Reimbursement - 2,000 - - #DIV/0! 101-410-1110-43310 Mileage 191 37 955 139 14.5% 101-410-1110-43185 IT Support 1,322 1,273 1,394 1,423 102.1% 101-410-1110-42002 IT Hardware - - - - #DIV/0! 101-410-1110-43190 Software Programs - - - - #DIV/0! Total Materials and Supplies 1,577$ 3,377$ 2,474$ 1,835$ 74.2% Charges and Services 101-410-1110-44300 Miscellaneous 5,412 7,329 6,165 5,754 93.3% 101-410-1110-44330 Dues & Subscriptions 17,092 18,389 22,758 10,089 44.3% 101-410-1110-44370 Conferences & Training 1,301 594 6,975 777 11.1% Total Charges and Services 23,805$ 26,312$ 35,898$ 16,620$ 46.3% 1110 Total Mayor & Council 53,123$ 56,842$ 66,121$ 46,163$ 69.8% 1320 Administration Personnel 101-410-1320-41010 Full-time Salaries 161,134 196,912 261,516 249,432 95.4% 101-410-1320-41030 Part-time Salaries - - - - #DIV/0! 101-410-1320-41020 Overtime - - - - #DIV/0! 101-410-1320-41040 Temporary Employees - - - - #DIV/0! 101-410-1320-41210 PERA Contributions 11,924 13,950 19,614 18,655 95.1% 101-410-1320-41216 MSRS Contributions -City Admin 1,540 1,677 1,704 1,662 97.5% 101-410-1320-41220 FICA Contributions 9,365 11,445 16,214 16,790 103.6% 101-410-1320-41230 Medicare Contributions 2,220 2,730 3,792 3,927 103.6% 101-410-1320-41300 Insurance 22,409 26,269 41,897 40,678 97.1% 101-410-1320-41325 Life Insurance 110 465 168 135 80.1% 101-410-1320-41330 STD/LTD 804 890 1,399 1,015 72.6% 101-410-1320-41420 Unemployment Benefits - - - - #DIV/0! 101-410-1320-41510 Workers Compensation 1,179 1,045 1,385 701 50.6% Total Personnel 210,686$ 255,382$ 347,688$ 332,994$ 95.8% 7 410 General Government Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget #REF!#REF!#REF!#REF! Materials and Supplies 101-410-1320-42000 Office Supplies 754 2,234 3,200 3,234 101.1% 101-410-1320-42030 Printed Forms - - 100 - 0.0% - - - - #DIV/0! Total Materials and Supplies 754$ 2,234$ 3,300$ 3,234$ 98.0% Charges and Services 101-410-1320-43100 Assessing Services 107,874 112,968 112,959 113,783 100.7% 101-410-1320-43040 Legal Services 41,985 56,432 80,000 49,052 61.3% 101-410-1320-43150 Contract Services 33,472 13,276 25,000 18,970 75.9% 101-410-1320-43180 Information Technology/Web - - - - #DIV/0! 101-410-1320-43185 IT Support 5,262 5,032 7,830 6,897 88.1% 101-410-1320-42002 IT Hardware 1,139 5,195 4,600 - 0.0% 101-410-1320-43190 Software Programs - - 8,000 4,237 53.0% 101-410-1320-43210 Telephone 569 602 1,002 632 63.1% 101-410-1320-43220 Postage 3,876 4,854 4,504 5,894 130.9% 101-410-1320-43310 Mileage 499 661 2,055 522 25.4% 101-410-1320-43510 Legal Publishing 1,286 3,638 1,500 3,138 209.2% 101-410-1320-43610 Insurance 43,543 36,273 26,087 42,291 162.1% 101-410-1320-43152 Cable Operation Expense - - 5,000 3,726 74.5% 101-410-1320-44330 Dues & Subscriptions 1,557 1,321 3,800 1,947 51.2% 101-410-1320-44370 Conferences & Training 2,377 3,083 11,285 5,468 48.5% 101-410-1320-44371 Allocation to Building Inspections (1,998) (3,184) - - #DIV/0! Total Charges and Services 241,441$ 240,149$ 293,622$ 256,558$ 87.4% Miscellaneous 101-410-1320-44300 Miscellaneous 1,352 3,220 3,463 11,751 339.3% Total Miscellaneous 1,352$ 3,220$ 3,463$ 11,751$ 339.3% 1320 Total Administration 454,233$ 500,984$ 648,073$ 604,537$ 93.3% 1410 Elections Personnel 101-410-1410-41030 Part-time Salaries 8,649 2,649 11,008 14,526 132.0% 101-410-1410-41510 Workers Compensation - - - - #DIV/0! Total Personnel 8,649$ 2,649$ 11,008$ 14,526$ 132.0% Charges and Services 101-410-1410-43310 Travel Expense - - 75 - 0.0% 8 410 General Government Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget #REF!#REF!#REF!#REF! 101-410-1410-42000 Office Supplies - 53 300 654 218.2% 101-410-1410-43510 Legal Notices Publishing 712 68 500 238 47.6% 101-410-1410-43150 Contract Services 3,195 3,525 3,525 3,854 109.3% Total Charges and Services 3,907$ 3,646$ 4,400$ 4,746$ 107.9% Capital Outlay 101-480-8000-45800 Other Equipment --- #VALUE! Total Capital Outlay - - - - #DIV/0! Miscellaneous 101-410-1410-44300 Miscellaneous 1,214 585 1,250 1,843 147.5% Total Miscellaneous - - - 1,843 #DIV/0! 1410 Total Elections 12,556$ 6,295$ 15,408$ 21,116$ 137.0% 1450 Communications Personnel 101-410-1450-41010 Full-time Salaries 11,931 31,033 - - 101-410-1450-41030 Part-time Salaries - - - - 101-410-1450-41020 Overtime - - - - 101-410-1450-41040 Temporary Employees - - - - 101-410-1450-41210 PERA Contributions 845 2,327 - - 101-410-1450-41220 FICA Contributions 739 1,798 - - 101-410-1450-41230 Medicare Contributions 173 420 - - 101-410-1450-41300 Insurance 1,778 5,122 - - 101-410-1450-41325 Life Insurance 287 5 - - 101-410-1450-41330 STD/LTD 54 48 - - 101-410-1450-41510 Workers Compensation 189 256 - - Total Personnel 15,997$ 41,008$ -$ - Charges and Services 101-410-1450-43090 Newsletter 709 2,425 - - 101-410-1450-43180 Information Technology/Web - - - - #DIV/0! 101-410-1450-43185 IT Support 849 1,333 - - 101-410-1450-42002 IT Hardware - 106 - - 101-410-1450-43190 Software Programs 1,629 1,550 - - 101-410-1450-43210 Telephone - - - - #DIV/0! 101-410-1450-43220 Postage 309 349 - - 101-410-1450-43310 Mileage - - - - 101-410-1450-43510 Public Notices - - - - #DIV/0! 101-410-1450-43152 Cable Operations 3,485 4,042 - - Communications expenses moved to Administration Dept. 9 410 General Government Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget #REF!#REF!#REF!#REF! 101-410-1450-44370 Conferences and Training - - - - Total Charges and Services 6,981$ 9,804$ -$ - 1450 Total Communications 22,978$ 50,812$ -$ -$ #DIV/0! 1520 Finance Personnel 101-410-1520-41010 Full-time Salaries 42,139 72,262 160,980 163,764 101.7% 101-410-1520-41030 Part-time Salaries - - - - #DIV/0! 101-410-1520-41020 Overtime - - - - #DIV/0! 101-410-1520-41040 Temporary Employees - - - - #DIV/0! 101-410-1520-41210 PERA Contributions 3,034 5,419 12,074 12,281 101.7% 101-410-1520-41220 FICA Contributions 2,512 4,292 9,981 9,787 98.1% 101-410-1520-41230 Medicare Contributions 588 1,004 2,334 2,289 98.1% 101-410-1520-41300 Insurance 8,929 13,032 30,282 23,175 76.5% 101-410-1520-41325 Life Insurance 308 270 121 88 72.7% 101-410-1520-41330 STD/LTD 295 174 1,044 777 74.3% 101-410-1520-41420 Unemployment Benefits 414 - - - #DIV/0! 101-410-1520-41510 Workers Compensation 517 734 852 432 50.6% Total Personnel 58,735$ 97,188$ 217,669$ 212,592$ 97.7% Materials and Supplies 101-410-1520-42000 Office Supplies 760 898 1,000 1,100 110.0% 101-410-1520-42030 Printed Forms 1,052 1,009 1,500 2,352 156.8% Total Materials and Supplies 1,811$ 1,907$ 2,500$ 3,451$ 138.1% Charges and Services 101-410-1520-43010 Audit Services 8,244 11,284 11,425 11,844 103.7% 101-410-1520-43150 Contract Services 39,493 49,054 10,000 7,901 79.0% 101-410-1520-43185 IT Support 2,266 4,459 4,287 6,163 143.7% 101-410-1520-42002 IT Hardware - 6,080 6,900 184 2.7% 101-410-1520-43190 Software Programs 4,018 4,319 7,000 3,849 55.0% 101-410-1520-43210 Telephone - - - - #DIV/0! 101-410-1520-43310 Mileage - 288 300 255 84.9% 101-410-1520-44330 Dues & Subscriptions 530 720 1,040 680 65.4% 101-410-1520-44370 Conferences & Training - 766 5,095 1,459 28.6% 101-410-1520-44371 Allocation to Building Inspections (1,231) (2,905) - - #DIV/0! Total Charges and Services 53,319$ 74,066$ 46,047$ 32,334$ 70.2% Miscellaneous 10 410 General Government Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget #REF!#REF!#REF!#REF! 101-410-1520-44300 Miscellaneous 1,234 427 1,570 3,671 233.8% Total Miscellaneous 1,234$ 427$ 1,570$ 3,671$ 233.8% 1520 Total Finance 115,100$ 173,588$ 267,786$ 252,049$ 94% 1910 Planning & Zoning Personnel 101-410-1910-41010 Full-time Salaries 190,130 74,715 291,923 209,344 71.7% 101-410-1910-41030 Part-time Salaries - - - - #DIV/0! 101-410-1910-41020 Overtime - - - - #DIV/0! 101-410-1910-41040 Temporary Employees 390 4,522 9,620 - 0.0% 101-410-1910-41210 PERA Contributions 14,260 5,560 21,894 15,701 71.7% 101-410-1910-41220 FICA Contributions 11,471 4,740 18,696 12,382 66.2% 101-410-1910-41230 Medicare Contributions 2,683 1,109 4,372 2,896 66.2% 101-410-1910-41300 Insurance 18,703 12,168 61,162 36,579 59.8% 101-410-1910-41325 Life Insurance 664 305 245 116 47.2% 101-410-1910-41330 STD/LTD 739 313 1,600 683 42.7% 101-410-1910-41510 Workers Compensation 1,138 1,260 1,610 1,054 65.5% Total Personnel 240,176$ 104,691$ 411,122$ 278,754$ 67.8% Materials and Supplies 101-410-1910-42000 Office Supplies 574 389 1,000 745 74.5% 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 574$ 710$ 3,600$ 745$ 20.7% Charges and Services 101-410-1910-43020 Comprehensive Planning 101-410-1910-43030 Engineering Services 6,175 3,213 5,000 5,868 117.4% 101-410-1910-43150 Contract Services 17,216 92,875 15,000 121,178 807.9% 101-410-1910-43180 Information Technology/Web - - - - #DIV/0! 101-410-1910-43185 IT Support 5,291 11,445 11,273 12,596 111.7% 101-410-1910-42002 IT Hardware 2,091 1,283 9,200 7,723 84.0% 101-410-1910-43190 Software Programs 936 - 1,700 287 16.9% 101-410-1910-43210 Telephone 191 120 126 429 339.5% 101-410-1910-43220 Postage 80 - 200 - 0.0% 101-410-1910-43310 Mileage 380 - 600 218 36.4% 101-410-1910-43510 Legal Publishing 1,775 1,835 1,825 1,078 59.1% 11 410 General Government Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget #REF!#REF!#REF!#REF! 101-410-1910-44330 Dues & Subscriptions 698 - 2,000 533 26.6% 101-410-1910-44350 Books - - - - #DIV/0! 101-410-1910-44370 Conferences & Training 2,032 356 3,500 3,820 109.1% Total Charges and Services 36,865$ 111,127$ 50,424$ 153,732$ 304.9% Miscellaneous 101-410-1910-44300 Miscellaneous 348 581 640 532 83.2% Total Miscellaneous 348$ 581$ 640$ 532$ 83.2% 1910 Total Planning & Zoning 277,963$ 217,109$ 465,787$ 433,762$ 93.1% 1930 Engineering Services Charges and Services 101-410-1930-43030 Engineering Services 30,975 32,855 35,000 37,200 106.3% 101-410-1930-43210 Telephone - - - - #DIV/0! Total Charges and Services 30,975$ 32,855$ 35,000$ 37,200$ 106.3% Capital Outlay 101-480-8000-45900 Construction Projects - - - - #DIV/0! Total Capital Outlay - - - - #DIV/0! 1930 Total Engineering Services 30,975$ 32,855$ 35,000$ 37,200$ 106.3% 1940 City Hall Materials and Supplies 101-410-1940-42110 Cleaning Supplies 345 227 - - #DIV/0! 101-410-1940-42230 Building Repair Supplies 491 232 - - #DIV/0! Total Materials and Supplies 835$ 459$ -$ -$ #DIV/0! Charges and Services 101-410-1940-43180 Information Technology/Web - - - - #DIV/0! 101-410-1940-43185 IT Support 1,322 1,273 - - #DIV/0! 101-410-1940-42002 IT Hardware - - - - #DIV/0! 101-410-1940-43190 Software Programs - - - - #DIV/0! 101-410-1940-43210 Telephone 250 - - - #DIV/0! 101-410-1940-43810 Utilities 25,083 54,231 - - #DIV/0! 101-410-1940-43840 Refuse 1,968 2,183 - - #DIV/0! 101-410-1940-44010 Repairs/Maint Contractual Bldg 14,855 18,028 - - #DIV/0! 101-410-1940-44040 Repairs/Maint Contractual Eqpt 2,840 993 - - #DIV/0! 101-900-9000-47205 Rentals - Building - - - - #DIV/0! 101-410-1940-44371 Allocation to Building Inspections (26,476) (45,050) - - #DIV/0! 12 410 General Government Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget #REF!#REF!#REF!#REF! Total Charges and Services 19,841$ 31,659$ -$ -$ #DIV/0! Miscellaneous 101-410-1940-44300 Miscellaneous 25,320 4,569 - - #DIV/0! Total Miscellaneous 25,320$ 4,569$ -$ -$ #DIV/0! 1940 Total City Hall 45,996$ 36,687$ -$ -$ #DIV/0! 9000 Transfers Transfers 101-900-9000-47205 Operating Transfer to EDA - - - - #DIV/0! 101-900-9000-47201 Transfer to Project Fund 102,074 16,902 - - #DIV/0! 101-900-9000-47285 Transfer to Debt Service - - - - #DIV/0! 101-900-9000-47250 Transfer to Vehicle Replacement Fund - 250,000 167,328 167,328 100.0% 101-900-9000-47200 Transfer to Vehicle Replacement Fund - - - - #DIV/0! Total Transfers 102,074$ 266,902$ 167,328$ 167,328$ 100.0% 9000 Total Transfers 102,074$ 266,902$ 167,328$ 167,328$ 100.0% 9001 Contingency Reserve Contingency Reserve Reserve - - - - #DIV/0! Total Contingency Reserve - - - - #DIV/0! 9001 Total Contingency Reserve -$ -$ -$ -$ #DIV/0! Prior Period Adjustments ```` General Government Summary 2022 Actual 2023 Actual 2024 Budget Q4 - YTD YTD % to Budget 1110 Mayor & Council 53,123$ 56,842$ 66,121$ 46,163$ 69.8% 1320 Administration 454,233$ 500,984$ 648,073$ 604,537$ 93.3% 1410 Elections 12,556$ 6,295$ 15,408$ 21,116$ 137.0% 1450 Communications 22,978$ 50,812$ -$ -$ #DIV/0! 1520 Finance 115,100$ 173,588$ 267,786$ 252,049$ 94.1% 13 410 General Government Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget #REF!#REF!#REF!#REF! 1910 Planning & Zoning 277,963$ 217,109$ 465,787$ 433,762$ 93.1% 1930 Engineering Services 30,975$ 32,855$ 35,000$ 37,200$ 106.3% 1940 City Hall 45,996$ 36,687$ -$ -$ #DIV/0! 9000 Transfers 102,074$ 266,902$ 167,328$ 167,328$ 100.0% 9001 Contingency Reserve -$ -$ -$ -$ #DIV/0! TOTAL 1,114,999$ 1,342,075$ 1,665,503$ 1,562,155$ 93.8% 14 420 Public Safety Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 2100 Police Charges and Services 101-420-2100-43150 Law Enforcement Contract 947,044 1,048,618 1,289,478 1,290,112 100.0% 101-420-2100-44301 Misc. - Community Event - - 1,800 441 24.5% Total Charges and Services 947,044$ 1,048,618$ 1,291,278$ 1,290,554$ 99.9% - - - 2100 Total Police 947,044$ 1,048,618$ 1,291,278$ 1,290,554$ 99.9% 2150 Prosecution Charges and Services 101-420-2150-43045 Attorney Criminal 48,141 36,949 50,000 50,540 101.1% Total Charges and Services 48,141$ 36,949$ 50,000$ 50,540$ 101.1% 2150 Total Prosecution 48,141$ 36,949$ 50,000$ 50,540$ 101.1% 2500 Emergency Communications Charges and Services 101-420-2500-43150 Contract Services 20,501 4,311 4,500 4,500 100.0% Total Charges and Services 20,501$ 4,311$ 4,500$ 4,500$ 100.0% - - - - 2500 Total Emergency Communications 20,501$ 4,311$ 4,500$ 4,500$ 100.0% 2700 Animal Control Charges and Services 101-420-2700-43150 Contract Services 13,550 19,172 14,500 23,998 165.5% Total Charges and Services 13,550$ 19,172$ 14,500$ 23,998$ 165.5% 2700 Total Animal Control 13,550$ 19,172$ 14,500$ 23,998$ 165.5% 2220 Fire Personnel 101-420-2220-41010 Full-time Salaries 249,451 415,118 623,384 663,653 106.5% 101-420-2220-41030 Part-time Salaries 61,057 6,351 7,500 1,250 16.7% 101-420-2220-41035 Paid On Call Salaries 75,897 144,681 196,859 187,872 95.4% 101-420-2220-41210 PERA Contributions 51,347 74,335 111,666 115,794 103.7% 101-420-2220-41220 FICA Contributions 5,145 9,524 12,205 11,654 95.5% 101-420-2220-41230 Medicare Contributions 5,389 8,174 12,002 12,162 101.3% 101-420-2220-41300 Insurance 31,967 49,440 131,818 80,412 61.0% 101-420-2220-41325 Life Insurance 145 704 529 421 79.7% 15 420 Public Safety Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 101-420-2220-41330 STD/LTD 1,104 1,679 2,850 3,046 106.9% 101-420-2220-41510 Workers Compensation 28,673 57,030 66,882 44,861 67.1% Total Personnel 516,825$ 767,036$ 1,165,696$ 1,121,125$ 96.2% Materials and Supplies 101-420-2220-42000 Office Supplies 1,119 855 1,000 3,266 326.6% 101-420-2220-42080 EMS Supplies 968 2,606 2,400 2,277 94.9% 101-420-2220-42090 Fire Prevention 1,860 2,433 2,000 4,088 204.4% 101-420-2220-42120 Fuel, Oil and Fluids 25,109 18,248 29,700 18,415 62.0% 101-420-2220-42400 Small Tools & Equipment 37,573 82,102 25,419 37,186 146.3% Total Materials and Supplies 66,629$ 106,244$ 60,519$ 65,232$ 107.8% Charges and Services 101-420-2220-43050 Physicals 9,764 7,795 11,500 13,804 120.0% 101-420-2220-43150 Contract Services 1,100 2,600 1,150 966 84.0% 101-420-2220-43185 IT Support 19,824 23,189 23,513 24,415 103.8% 101-420-2220-42002 IT Hardware 1,715 3,000 8,920 7,985 89.5% 101-420-2220-43190 Software Programs 3,730 14,005 15,324 10,425 68.0% 101-420-2220-43210 Telephone 3,983 4,655 4,800 4,411 91.9% 101-420-2220-43230 Radio 16,555 17,709 17,500 17,567 100.4% 101-420-2220-43310 Mileage 180 - 600 - 0.0% 101-420-2220-43630 Insurance 10,112 22,157 21,950 35,907 163.6% 101-420-2220-43810 Utility 16,820 12,178 32,400 30,296 93.5% 101-420-2220-43840 Refuse 227 148 1,620 978 60.4% 101-420-2220-44010 Repairs/Maint Bldg 6,737 13,184 17,982 24,281 135.0% 101-420-2220-44040 Repairs/Maint Eqpt 54,027 60,987 43,920 52,481 119.5% 101-420-2220-44170 Uniforms 7,532 14,455 10,000 10,421 104.2% 101-420-2220-44330 Dues & Subscriptions 2,766 3,851 4,845 7,413 153.0% 101-420-2220-44350 Books 185 1,250 1,000 1,104 110.4% 101-420-2220-44370 Conferences & Training 23,015 39,564 27,000 40,694 150.7% Total Charges and Services 178,273$ 240,728$ 244,024$ 283,147$ 116.0% Capital Outlay 101-480-8000-45500 Vehicle - - - - #DIV/0! 101-420-2220-47200 Transfer to Vehicle Replacement Fund 51,537 67,112 94,914 94,915 100.0% 101-480-8000-45800 Equipment 78,628 204,815 - - #DIV/0! Total Capital Outlay 130,165$ 271,927$ 94,914$ 94,915$ 100.0% Miscellaneous 16 420 Public Safety Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 101-420-2220-44300 Miscellaneous 1,854 1,795 2,540 2,026 79.8% Total Miscellaneous 1,854$ 1,795$ 2,540$ 2,026$ 79.8% 2220 Total Fire 893,746$ 1,387,730$ 1,567,693$ 1,566,444$ 99.9% (1,249) 2400 Building Inspection Personnel 101-420-2400-41010 Full-time Salaries 343,456 357,891 648,216 491,325 75.8% 101-420-2400-41210 PERA Contributions 27,061 28,649 55,388 43,873 79.2% 101-420-2400-41216 MSRS Contributions -City Admin 519 565 574 560 97.5% 101-420-2400-41220 FICA Contributions 19,246 20,007 40,189 25,819 64.2% 101-420-2400-41230 Medicare Contributions 4,760 4,986 9,399 7,045 75.0% 101-420-2400-41300 Insurance 64,027 62,983 133,765 75,493 56.4% 101-420-2400-41325 Life Insurance 239 485 536 246 45.9% 101-420-2400-41330 STD/LTD 1,439 1,850 3,790 2,368 62.5% 101-420-2400-41510 Workers Compensation 3,074 2,258 8,172 6,957 85.1% Total Personnel 463,821$ 479,673$ 900,028$ 653,686$ 72.6% Materials and Supplies 101-420-2400-42000 Office Supplies 1,067 12,595 4,000 6,275 156.9% 101-420-2400-42030 Printed Forms - - 350 - 0.0% 101-420-2400-42120 Fuel, Oil and Fluids 5,424 6,939 7,500 3,446 45.9% Total Materials and Supplies 6,491$ 19,534$ 11,850$ 9,720$ 82.0% Charges and Services 101-420-2400-43030 Engineering 24 - 3,000 - 0.0% 101-420-2400-43150 Inspector Contract Services 274,617 85,421 80,000 42,887 53.6% 101-420-2400-43185 IT Support 13,378 17,361 23,030 20,483 88.9% 101-420-2400-42002 IT Hardware 174 1,709 15,500 10,324 66.6% 101-420-2400-43190 Software Programs 3,416 3,385 25,000 16,318 65.3% 101-420-2400-43210 Telephone 1,760 2,331 2,442 2,082 85.2% 101-420-2400-43630 Insurance 3,600 7,939 7,207 12,974 180.0% 101-420-2400-44040 Repairs/Maint Eqpt 7,322 6,259 7,750 4,767 61.5% 101-420-2400-44170 Uniforms 468 330 1,000 546 54.6% 101-420-2400-44330 Dues & Subscriptions 60 789 1,500 291 19.4% 101-420-2400-44350 Books 256 - 1,000 - 0.0% 101-420-2400-44370 Conferences & Training 2,224 783 5,000 2,227 44.5% Total Charges and Services 307,297$ 126,306$ 172,429$ 112,899$ 65.5% 17 420 Public Safety Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget Capital Outlay 101-480-2400-47200 Transfer to Vehicle Replacement - - 11,300 11,300 100.0% Total Capital Outlay -$ -$ 11,300$ 11,300$ 100.0% Miscellaneous 101-420-2400-44371 Allocations from Admin, Finance, City 29,706 51,139 - - #DIV/0! 101-420-2400-44300 Miscellaneous 1,205 494 3,140 530 16.9% Total Miscellaneous 30,911$ 51,633$ 3,140$ 530$ 16.9% 2400 Total Building Inspection 808,520$ 677,146$ 1,098,747$ 788,134$ 71.7% Public Safety Summary 2022 Actual 2023 Actual 2024 Budget Q4 - YTD YTD % to Budget 2100 Police 947,044$ 1,048,618$ 1,291,278$ 1,290,554$ 99.9% 2150 Prosecution 48,141$ 36,949$ 50,000$ 50,540$ 101.1% 2500 Emergency Communications 20,501$ 4,311$ 4,500$ 4,500$ 100.0% 2700 Animal Control 13,550$ 19,172$ 14,500$ 23,998$ 165.5% 2220 Fire 893,746$ 1,387,730$ 1,567,693$ 1,566,444$ 99.9% 2250 Fire Relief -$ -$ -$ -$ #DIV/0! 2400 Building Inspection 808,520$ 677,146$ 1,098,747$ 788,134$ 71.7% TOTAL 2,731,503$ 3,173,926$ 4,026,718$ 3,724,170$ 92.5% 18 430 Public Works* Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 3100 Streets Personnel 101-430-3100-41010 Full-time Salaries 375,049 410,215 389,266 420,692 108.1% 101-430-3100-41020 Overtime 11,431 12,566 19,689 13,121 66.6% 101-430-3100-41040 Temporary Employees 9,585 12,880 19,240 21,884 113.7% 101-430-3100-41210 PERA Contributions 28,899 31,674 29,195 32,358 110.8% 101-430-3100-41220 FICA Contributions 23,414 25,855 26,548 27,263 102.7% 101-430-3100-41230 Medicare Contributions 5,476 6,042 6,209 6,376 102.7% 101-430-3100-41300 Insurance 75,099 84,751 81,029 85,731 105.8% 101-430-3100-41325 Life Insurance 334 344 378 331 87.6% 101-430-3100-41330 STD/LTD 1,929 2,339 2,145 2,294 106.9% 101-430-3100-41600 Safety Clothing Allowance 225 662 800 767 95.9% 101-430-3100-41510 Workers Compensation 36,194 25,374 22,806 19,863 87.1% Total Personnel 567,633$ 614,707$ 597,306$ 631,179$ 105.7% Materials and Supplies 101-430-3100-42000 Office Supplies 500 55 500 257 51.4% 101-430-3100-42120 Fuel, Oil and Fluids 41,375 43,317 48,000 23,342 48.6% 101-430-3100-42150 Operating Supplies 8,586 8,946 9,000 10,255 113.9% 101-430-3100-42210 Repair/Maint. Supplies 5,481 9,287 11,000 11,073 100.7% 101-430-3100-42212 Repair/Maint. Supplies S&I 10,414 8,651 11,000 6,407 58.2% 101-430-3100-42240 Street Maintenance & Landscaping - M 12,635 34,773 26,000 13,778 53.0% 101-430-3100-42260 Street Signs 4,254 4,414 4,000 3,880 97.0% 101-430-3100-42290 Sand/Salt S&I 57,401 67,773 97,000 76,456 78.8% 101-430-3100-42400 Small Tools & Minor Equipment 4,223 22,613 5,000 6,458 129.2% 101-430-3100-44375 Personal Protection Equipment 746 506 1,200 997 83.1% Total Materials and Supplies 145,613$ 200,335$ 212,700$ 152,902$ 71.9% Charges and Services 101-430-3100-43030 Engineering Services 9,934 26,526 16,000 34,763 217.3% 101-430-3100-43090 Sealcoating & Crack Sealing 817,304 217,913 - 2,326 #DIV/0! 101-430-3100-43150 Contract Services 14,139 32,401 45,000 52,156 115.9% 101-430-3100-43185 IT Support 18,509 14,600 15,273 16,925 110.8% 101-430-3100-42002 IT Hardware - - 2,032 2,264 111.4% 101-430-3100-43190 Software Programs 4,297 13,598 8,400 8,725 103.9% 101-430-3100-43210 Telephone 4,413 2,594 2,599 2,224 85.6% 101-430-3100-43230 Radio 6,834 4,401 6,750 4,401 65.2% 101-430-3100-43310 Mileage - - 125 - 0.0% 101-430-3100-43510 Public Notices - - 200 - 0.0% 19 430 Public Works* Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 101-430-3100-43630 Insurance 24,915 12,836 11,525 13,077 113.5% 101-430-3100-43810 Utilities 31,704 29,224 39,000 25,259 64.8% 101-430-3100-43811 Street Lights 59,005 65,804 65,000 65,154 100.2% 101-430-3100-43840 Refuse 7,584 7,893 7,000 7,810 111.6% 101-430-3100-44010 Repairs/Maint Bldg.9,883 7,692 9,750 9,775 100.3% 101-430-3100-44030 Repairs/Maint Imp Other Than Bldg.- 501 950 223 23.5% 101-430-3100-44040 Repairs/Maint Equip 18,128 10,235 20,000 18,681 93.4% 101-430-3100-44041 Repairs/Maint Equip S&I 11,789 8,218 13,000 4,985 38.3% 101-430-3100-44130 Equipment Rental 1,065 3,862 1,250 2,723 217.8% 101-430-3100-44170 Uniforms 4,521 5,313 5,200 5,052 97.2% 101-430-3100-44330 Dues & Subscriptions 482 2,364 1,200 617 51.5% 101-430-3100-44370 Conferences & Training 3,057 2,489 4,000 4,122 103.1% Total Charges and Services 1,047,563$ 468,465$ 274,254$ 281,262$ 102.6% Capital Outlay 101-430-3100-47200 Transfer to Vehicle Replacement Fund 86,963 90,683 90,558 90,558 100.0% 101-430-3100-47205 Transfer to NEW Street Maintenance Fund - 600,000 600,000 100.0% 101-480-3100-45500 Capital Purchases 53,038 75,316 36,500 40,662 111.4% Total Capital Outlay 140,001$ 165,999$ 727,058$ 731,220$ 100.6% Miscellaneous 101-430-3100-44300 Miscellaneous 1,929 828 700 1,706 243.7% Total Miscellaneous 1,929$ 828$ 700$ 1,706$ 243.7% - 3100 Total Streets 1,902,740$ 1,450,333$ 1,812,018$ 1,798,269$ 99.2% * 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 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 5200 Parks & Recreation Personnel 101-450-5200-41010 Full-time Salaries 95,997 94,881 123,425 128,693 104.3% 101-450-5200-41030 Part-time Salaries - - - 74 #DIV/0! 101-450-5200-41020 Overtime 44 - - 208 #DIV/0! 101-450-5200-41040 Temporary Employees 9,803 9,760 9,620 22,689 235.9% 101-450-5200-41210 PERA Contributions 7,195 7,092 9,257 9,598 103.7% 101-450-5200-41220 FICA Contributions 6,255 6,261 8,249 9,124 110.6% 101-450-5200-41230 Medicare Contributions 1,462 1,469 1,929 2,135 110.7% 101-450-5200-41300 Insurance 19,281 14,667 24,995 21,504 86.0% 101-450-5200-41325 Life Insurance 352 61 111 82 74.0% 101-450-5200-41330 STD/LTD 461 461 657 622 94.6% 101-450-5200-41600 Safety Clothing Allowance 320 100 270 225 83.3% 101-450-5200-41420 Unemployment Benefits 952 - - - #DIV/0! 101-450-5200-41510 Workers Compensation 3,018 4,171 4,512 5,654 125.3% Total Personnel 145,142$ 138,923$ 183,024$ 200,607$ 109.6% Materials and Supplies 101-450-5200-42000 Office Supplies 457 160 450 79 17.6% 101-450-5200-42120 Fuel, Oil and Fluids 11,444 11,499 10,800 11,828 109.5% 101-450-5200-42150 Operating Supplies 964 988 800 449 56.1% 101-450-5200-42160 Chemicals - 56 500 63 12.6% 101-450-5200-42210 Repair/Maint. Supplies 11,334 8,539 8,600 9,705 112.8% 101-450-5200-42230 Building Repair Supplies 760 - 500 - 0.0% 101-450-5200-42250 Landscaping Materials 2,392 2,376 2,000 2,802 140.1% 101-450-5200-42400 Small Tools & Minor Equipment 3,597 9,770 3,500 3,582 102.4% Total Materials and Supplies 30,948$ 33,388$ 27,150$ 28,508$ 105.0% Charges and Services 101-450-5200-43030 Engineering Services - - - - #DIV/0! 101-450-5200-43150 Contracted Services 46,300 125,627 152,000 117,066 77.0% 101-450-5200-43185 IT Support 4,108 5,196 5,097 5,855 114.9% 101-450-5200-42002 IT Hardware - - 544 734 134.8% 101-450-5200-43190 Software Programs - - - 114 #DIV/0! 101-450-5200-43210 Telephone 631 1,317 2,039 1,804 88.5% 101-450-5200-43630 Insurance 7,593 22,890 23,717 24,150 101.8% 101-450-5200-43810 Utilities 11,754 8,774 12,500 9,766 78.1% 21 450 Parks & Recreation Division Expenses 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 101-450-5200-43840 Refuse 3,580 4,889 4,250 2,885 67.9% 101-450-5200-44010 Repairs/Maint Bldg 3,439 2,327 3,000 6,358 211.9% 101-450-5200-44030 Repairs/Maint Imp Not Bldgs 964 2,667 3,000 7,284 242.8% 101-450-5200-44040 Repairs/Maint Eqpt 1,082 4,678 6,500 8,488 130.6% 101-450-5200-44120 Rentals - Buildings 8,203 10,797 8,880 14,240 160.4% 101-450-5200-44170 Uniforms 930 1,187 1,200 978 81.5% 101-450-5200-44301 Events 482 905 550 796 144.7% 101-450-5200-44302 Lakes 15,000 15,000 15,000 15,000 100.0% 101-450-5200-44330 Dues & Subscriptions - 167 75 65 86.7% 101-450-5200-44370 Conferences & Training 317 930 2,000 3,578 178.9% 101-450-5200-44130 Equipment Rental 882 1,175 650 929 142.9% 101-450-5200-44375 Personal Protection Equipment 136 858 250 243 97.1% Total Charges and Services 105,401$ 209,384$ 241,251$ 220,332$ 91.3% Capital Outlay 101-450-5200-47200 Transfer to Vehicle Replacement Fund 1,961 2,298 3,228 3,228 100.0% Total Capital Outlay 1,961$ 2,298$ 3,228$ 3,228$ 100.0% Miscellaneous 101-450-5200-44300 Miscellaneous 1,300 28,058 550 42,751 7772.9% Total Miscellaneous 1,300$ 28,058$ 550$ 42,751$ 7772.9% - - - 5200 Total Parks & Recreation 284,752$ 412,051$ 455,204$ 495,427$ 108.8% 22 601 Water Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget Water Fund Revenues: 601-000-0000-33426 Miscellaneouse State Grants 8,162,884 2,639,570 2,310,000 1,742,049 75.4% 601-000-0000-36100 Special Assessments 58,029 2,965 56,302 #DIV/0! 601-000-0000-36102 Special Assessments Penalties & Inter 547 1,361 171 #DIV/0! 601-000-0000-36200 Miscellaneous 389,898 4,403 4,991 #DIV/0! 601-000-0000-36205 Refunds and Reimbursements 10,177 1,268 788 #DIV/0! 601-000-0000-36210 Interest on Investments (66,764) 32,000 74,100 231.6% 601-000-0000-37100 Water Sales 1,634,375 1,804,464 1,962,564 1,463,181 74.6% 601-000-0000-37120 Bulk Water - - 33,455 - 0.0% 601-000-0000-37130 Water Lat Benefit Fee 12,400 13,200 - 7,000 #DIV/0! 601-000-0000-37140 Water Access Revenue 685,000 550,000 1,695,000 1,293,000 76.3% 601-000-0000-37150 Water Connections - Municipal 383,000 299,000 605,000 326,000 53.9% 601-000-0000-37160 Penalties 13,281 4,968 - 2,306 #DIV/0! 601-000-0000-37170 Meter Sales 113,708 123,176 155,675 51,530 33.1% Total Water Fund Revenues:2,775,000$ 2,794,808$ 4,483,694$ 3,217,116$ 71.8% Water Fund Expenses: Personnel 601-494-9400-41010 Full-time Salaries 290,353 311,541 367,310 298,459 81.3% 601-494-9400-41020 Overtime 7,979 14,508 9,040 9,892 109.4% 601-494-9400-41210 PERA Contributions 64,026 24,063 27,548 22,679 82.3% 601-494-9400-41216 MSRS Contributions - City Admin 634 690 701 684 97.5% 601-494-9400-41220 FICA Contributions 17,069 19,266 23,334 19,359 83.0% 601-494-9400-41230 Medicare Contributions 4,003 4,529 5,457 4,527 83.0% 601-494-9400-41300 Insurance 57,068 63,158 74,341 56,570 76.1% 601-494-9400-41325 Life Insurance 243 240 299 209 70.0% 601-494-9400-41330 STD/LTD 1,514 1,671 2,008 1,441 71.8% 601-494-9400-41301 Unemployment Insurance - - - - #DIV/0! 601-494-9400-41600 Safety Clothing Allowance 675 432 665 665 100.0% 601-494-9400-41510 Workers Compensation 5,718 9,833 6,692 10,768 160.9% Total Personnel 453,261$ 449,930$ 517,395$ 425,254$ 82.2% Materials and Supplies 601-494-9400-42000 Office Supplies 954 225 800 992 124.0% 601-494-9400-42120 Fuel, Oil and Fluids 10,272 8,985 10,500 5,902 56.2% 601-494-9400-42030 Printed Forms 1,504 335 850 1,235 145.3% 601-494-9400-42150 Operating Supplies 763 1,762 2,500 834 33.4% 601-494-9400-42160 Chemicals 14,307 16,903 12,000 11,251 93.8% 23 601 Water Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 601-494-9400-42210 Repair/Maint. Supplies 11,170 10,135 10,000 7,767 77.7% 601-494-9400-42300 Water Meters & Supplies 160,718 317,221 200,000 159,124 79.6% 601-494-9400-44375 Personal Protective Equipment 297 591 650 650 100.0% 601-494-9400-42400 Small Tools & Minor Equipment 3,779 11,312 4,500 5,133 114.1% Total Materials and Supplies 203,766$ 367,469$ 241,800$ 193,168$ 79.9% Charges and Services 601-494-9400-43030 Engineering Services 3,430 37,089 25,000 30,342 121.4% 601-494-9400-43040 Legal Services 12,521 87,408 80,000 42,153 52.7% 601-494-9400-43010 Audit Services 8,244 9,825 11,425 11,844 103.7% 601-494-9400-43090 Newsletter 709 - 1,610 - 0.0% 601-494-9400-43150 Contract Services 45,472 76,965 50,000 31,943 63.9% 601-494-9400-43185 IT Support 10,417 12,924 13,190 14,475 109.7% 601-494-9400-42002 IT Hardware - 157 2,520 3,248 128.9% 601-494-9400-43190 Software Programs 10,354 10,469 13,500 9,841 72.9% 601-494-9400-43210 Telephone 1,925 2,282 2,709 2,799 103.3% 601-494-9400-43220 Postage 3,397 2,835 3,675 3,079 83.8% 601-494-9400-43310 Mileage 51 283 200 29 14.4% 601-494-9400-43610 Insurance 11,215 25,923 24,996 24,606 98.4% 601-494-9400-43810 Electric Utility 138,488 127,848 150,000 99,846 66.6% 601-494-9400-43820 Water Utility 36,393 48,846 43,850 23,130 52.7% 601-494-9400-44030 Repairs\Maint Imp Not Bldgs 66,291 56,099 35,000 34,235 97.8% 601-494-9400-44040 Repairs\Maint. Equip.4,443 6,236 7,000 4,611 65.9% 601-494-9400-44010 Repairs\Maint Imp Bldgs 14,224 11,451 15,000 23,709 158.1% 601-494-9400-44150 Equipment Rental 800 1,600 2,400 2,926 121.9% 601-494-9400-44170 Uniforms 873 1,098 1,000 894 89.4% 601-494-9400-44330 Dues & Subscriptions 450 570 400 661 165.1% 601-494-9400-44370 Conferences & Training 3,676 1,891 2,500 4,259 170.3% 601-494-9400-44377 Credit Card Fees 11,223 10,750 12,500 6,450 51.6% Total Charges and Services 400,131$ 532,550$ 498,474$ 375,080$ 75.2% Capital Outlay 601-494-9400-45300 Improvments Other Than Bldgs - - 4,605,875 214,855 4.7% Other Capital Projects 341,590 MPCA Projects (reimbursable)3,257,636 Total Capital Outlay -$ -$ 4,605,875$ 3,814,081$ 82.8% Miscellaneous and Non-operating 601-494-9400-44300 Miscellaneous 1,139 43,899 - 890 #DIV/0! 24 601 Water Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 601-494-9400-46010 Bond Principal - - 1,120,000 - 0.0% 601-494-9400-46110 Bond Interest 271,308 344,395 374,262 328,017 87.6% 601-494-9400-46200 Fiscal Agent Fees - Bond Payments 495 495 - 495 #DIV/0! 601-494-9400-46250 Fiscal Agent Fees - Bond Issuance - 213 - - #DIV/0! 601-494-9400-46350 Bond Issuance Costs - - 94,125 - 0.0% 601-494-9400-47200 Transfer Out - - - - #DIV/0! Total Misc. and Non-operating 272,942$ 389,002$ 1,588,387$ 329,402$ 20.7% Total Water Fund Expenses:1,330,099$ 1,738,951$ 7,451,932$ 5,136,985$ 69% 25 602 Sewer Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget Sewer Fund Revenues: 602-000-0000-36100 Special Assessments 1,458,154 (29,951) - 257,693 #DIV/0! 602-000-0000-36102 Special Assessments Penalties & Inter 684 3,034 - 177 #DIV/0! 602-000-0000-36103 Prepaid Special Assessments - 153,033 - 23,970 #DIV/0! 602-000-0000-36210 Interest on Investments (138,866) - 2,500 173,564 6943% 602-000-0000-37160 Penalties 191 4,968 - 1,481 #DIV/0! 602-000-0000-37200 Sewer Sales 671,283 755,813 843,721 867,670 103% 602-000-0000-37220 SAC Early Pay discount/revenue 8,599 8,126 - 7,097 #DIV/0! 602-000-0000-37230 Sewer Lat Benefit Fee 13,100 13,700 - - #DIV/0! 602-000-0000-37240 Sewer Availability Charge 477,500 385,500 1,678,500 1,246,000 74% 602-000-0000-37260 Sewer Connection Fees Municipa 310,500 249,500 611,000 286,000 47% Total Sewer Fund Revenues:1,342,307$ 1,417,606$ 3,135,721$ 2,581,811$ 82.3% Sewer Fund Expenses: Personnel 602-495-9450-41010 Full-time Salaries 131,072 147,885 161,099 163,170 101% 602-495-9450-41020 Overtime 8,581 10,418 8,402 10,401 124% 602-495-9450-41210 PERA Contributions 30,413 11,720 12,082 12,862 106% 602-495-9450-41216 MSRS Contributions -City Admin 317 344 351 342 97% 602-495-9450-41220 FICA Contributions 8,013 9,423 10,509 10,858 103% 602-495-9450-41230 Medicare Contributions 1,881 2,214 2,458 2,539 103% 602-495-9450-41300 Insurance 27,098 30,814 33,348 33,210 100% 602-495-9450-41325 Life Insurance 115 110 115 125 109% 602-495-9450-41330 STD/LTD 738 776 876 840 96% 602-495-9450-41600 Safety Clothing Allowance - 225 140 140 100% 602-495-9450-41301 Unemployment Insurance - - - - #DIV/0! 602-495-9450-41510 Workers Compensation 1,978 4,104 2,586 4,651 180% Total Personnel 211,487$ 218,033$ 231,965$ 239,138$ 103.1% Materials and Supplies 602-495-9450-42210 Repair/Maint. Supplies 10,435 4,262 12,000 9,956 83% 602-495-9450-42000 Office Supplies 490 580 400 532 133% 602-495-9450-42030 Printed Forms 600 335 600 1,235 206% 602-495-9450-42120 Fuel, Oil and Fluids 11,742 9,687 10,750 6,385 59% 602-495-9450-42150 Operating Suppies 412 467 750 51 7% 602-495-9450-44375 Personal Protective Equipment 538 74 400 556 139% 602-495-9450-42400 Small Tools & Minor Equipment 1,821 7,092 5,000 4,695 94% Total Materials and Supplies 26,434$ 22,496$ 29,900$ 23,892$ 79.9% Charges and Services 26 602 Sewer Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 602-495-9450-43030 Engineering Services 894 1,040 12,000 5,132 43% 602-495-9450-43010 Audit Services 8,244 9,825 11,425 11,844 104% 602-495-9450-43090 Newsletter 709 - 1,610 - 0% 602-495-9450-43150 Contract Services 34,367 88,351 52,500 90,475 172% 602-495-9450-43185 IT Support 5,158 6,379 6,006 7,139 119% 602-495-9450-42002 IT Hardware - 128 2,520 3,248 129% 602-495-9450-43190 Software Programs 8,404 8,124 11,000 5,782 53% 602-495-9450-43210 Telephone 1,965 2,300 2,065 2,008 97% 602-495-9450-43220 Postage 2,222 2,820 3,675 3,149 86% 602-495-9450-43310 Mileage - - - - #DIV/0! 602-495-9450-43610 Insurance 4,477 15,790 16,372 14,308 87% 602-495-9450-43810 Electric Utility 24,076 24,420 30,000 25,055 84% 602-495-9450-43820 Sewer Utility - Met Council 422,284 526,641 644,326 709,086 110% 602-495-9450-44010 Repairs/Maint Imp Bldgs 591 2,988 1,000 10,184 1018% 602-495-9450-44040 Repairs/Maint. Equip.6,699 4,409 4,500 10,587 235% 602-495-9450-44150 Equipment Rental 9,063 11,500 1,500 50 3% 602-495-9450-44170 Uniforms 458 695 600 512 85% 602-495-9450-44030 Repairs\Maint Imp Not Bldgs 14,785 21,321 6,500 8,093 125% 602-495-9450-44370 Conferences & Training 2,919 2,472 2,500 3,143 126% 602-495-9450-44377 Credit Card Fees 11,223 10,750 13,000 6,450 50% Total Charges and Services 558,537$ 739,954$ 823,098$ 916,244$ 111.3% Capital Outlay 602-495-9450-45300 Improvements Other Than Bldgs 3,208 - 289,102 314,211 109% Other Capital Projects 189,256 Total Capital Outlay 3,208$ -$ 289,102$ 503,467$ 174.1% Miscellaneous and Non-operating 602-495-9450-44300 Miscellaneous Expenses 70 37,587 350 4,418 1262% 602-495-9450-46010 Bond Principal - - 950,000 - 0% 602-495-9450-46110 Bond Interest 257,775 333,080 397,495 329,701 83% 602-495-9450-46220 Deferred Charges Amort - - - - #DIV/0! 602-495-9450-46350 Bond Issuance Costs - - - - #DIV/0! 602-495-9450-46200 Fiscal Agent Fees - 255 - - #DIV/0! 602-495-9450-47200 Transfer Out - - - - #DIV/0! Total Misc. and Non-operating 257,845$ 370,922$ 1,347,845$ 334,119$ 24.8% Total Sewer Fund Expenses:1,057,512$ 1,351,406$ 2,721,910$ 2,016,861$ 74.1% 27 603 Stormwater Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget Stormwater Fund Revenues: 603-000-0000-36100 Special Assessments (904) - - 20,603 #DIV/0! 603-000-0000-37300 Surface Water Utility Sales 507,204 574,045 597,622 653,752 109% 603-000-0000-34113 SW Review Fee Revenue 33,528 30,323 36,050 16,508 46% Total Stormwater Fund Revenues:525,869$ 604,367$ 638,072$ 711,425$ 111.5% Stormwater Fund Expenses: Personnel 603-496-9500-41010 Full-time Salaries 77,290 70,154 89,117 98,837 111% 603-496-9500-41020 Overtime - - - 56 #DIV/0! 603-496-9500-41210 PERA Contributions 17,472 5,261 6,684 6,773 101% 603-496-9500-41216 MSRS Contributions -City Admin 159 172 175 171 98% 603-496-9500-41220 FICA Contributions 4,432 4,240 5,525 5,645 102% 603-496-9500-41230 Medicare Contributions 1,039 997 1,292 1,319 102% 603-496-9500-41300 Insurance 16,087 14,888 18,601 17,964 97% 603-496-9500-41325 Life Insurance 67 41 59 62 105% 603-496-9500-41330 STD/LTD 421 332 488 448 92% 603-496-9500-41600 Safety Clothing Allowance 125 125 125 125 100% 603-496-9500-41510 Workers' Compensation 772 5,294 1,904 1,543 81% Total Personnel 118,676$ 101,505$ 123,971$ 132,943$ 107.2% Materials and Supplies 603-496-9500-42000 Office Supplies 357 28 300 - 0% 603-496-9500-42120 Fuel, Oil and Fluids 4,397 4,123 4,500 5,067 113% 603-496-9500-42030 Printed Forms 600 177 550 661 120% 603-496-9500-42270 Repair/Maint. Maint Supplies 1,265 1,154 2,500 1,739 70% 603-496-9500-42150 Operating Supplies 9 - - - #DIV/0! 603-496-9500-44375 Personal Protective Equipment 411 - - 93 #DIV/0! 603-496-9500-42400 Small Tools & Minor Equipment 2,457 3,753 2,000 1,820 91% Total Materials and Supplies 9,495$ 9,235$ 9,850$ 9,379$ 95.2% Charges and Services 603-496-9500-43030 Engineering Services 4,677 9,095 12,500 7,299 58% 603-496-9500-43010 Audit Services 8,244 9,825 11,425 11,844 104% 603-496-9500-43150 Contract Services 5,650 15,131 7,500 28,955 386% 603-496-9500-43185 IT Support 3,362 3,943 3,021 4,285 142% 28 603 Stormwater Fund Water, Sewer & Stormwater are separate Utility (aka Enterprise or Proprietary) Funds. 2022 2023 2024 2024 YTD Account Number Description Actual Actual Budget Q4 % of Budget 603-496-9500-42002 IT Hardware - - 624 734 118% 603-496-9500-43190 Software Programs 8,059 8,116 12,000 5,696 47% 603-496-9500-43210 Telephone 572 422 441 421 95% 603-496-9500-44377 Credit Card Fees 3,053 5,644 5,200 3,221 62% 603-496-9500-43220 Postage 5,173 (831) 2,100 1,639 78% 603-496-9500-43610 Insurance 7,029 3,728 3,793 4,117 109% 603-496-9500-44010 Street Sweeping 33,421 38,135 32,000 21,011 66% 603-496-9500-44040 Repairs/Maint Equip 1,949 - 2,500 1,266 51% 603-496-9500-44030 Repairs/Maint Not Bldg - 10,997 25,000 - 0% 603-496-9500-44150 Equipment Rental 1,813 3,500 750 - 0% 603-496-9500-44170 Uniforms 185 218 225 206 92% 603-496-9500-44330 Dues & Subscriptions 780 831 915 1,250 137% 603-496-9500-44370 Conferences & Training 1,664 - 650 1,010 155% Total Charges and Services 85,629$ 108,755$ 120,644$ 94,366$ 78.2% Capital Outlay 603-496-9500-45300 Improvements Other Than Bldgs - - 800,000 202,361 25% Total Capital Outlay -$ -$ 800,000$ 202,361$ 25.3% Miscellaneous and Non-operating 603-496-9500-44300 Miscellaneous Expenses 538 643 800 872 109% 603-496-9500-46010 Bond Principal - - 215,000 - 0% 603-496-9500-46110 Bond Interest 45,005 40,518 43,738 35,921 82% Total Misc. and Non-operating 737,382$ 832,719$ 259,538$ 36,793$ 14.2% Total Stormwater Fund Expenses:951,183$ 1,052,213$ 1,314,003$ 475,842$ 36.2% Net Stormwater Fund Revs. Over/(Under) Expenses:(425,314)$ (447,846)$ (675,931)$ 235,583$ 29