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Agenda Packets - 2017/10/02
Item No: 2 M00 Meeting = 9�a - _ Meeting Date: October 2, 2017 V �w Type of Business: Work Session Administrator Review: k� City of Mounds View Staff Report To: Honorable Mayor and City Council From: Mark Beer, Finance Director Item Title/Subject: Review Special Revenue, Debt Service, Capital Projects and Enterprise Funds Draft Budgets for 2018 Attached are the budgets for the Other Funds (Special Revenue, Debt Service, Capital Projects, and Enterprise) for your consideration. The Council has reviewed the General Fund and will again in November or December. The Special Revenue, Debt Service, Capital Projects, and Enterprise funds have not been reviewed. Enterprise Funds The City has and will continue to perform long term capital maintenance on the various utility systems. Many of the systems are aging and have received or will need attention in the next few years. This has driven the need for rate increases. The Water fund has experienced a steady decline in water use since 2007 as more residents and businesses conserve water. This has made it more difficult to generate enough revenue to support the water utility infrastructure. The City adopted a base water charge or water availability charge in 2016. Staff is recommending that the base charge increase by $4 per quarter per connection. Variable rates would increase by a dime for 2018. Overall water rates would increase $1.93 per month or $23 annually. Future base charges would increase by smaller amounts until the base charge is approximately 65% of revenue. This may mean that variable rates won't increase for several years but the base rate will. The City is planning major improvements to the water treatment plants and well control equipment beginning with design activities in 2018. Build out would occur in 2019 and 2020 with approximately 4.5 million in bonds to be issued to pay for the project. The Sewer fund anticipates a 6% increase in user charges which will add $1.50 per month or $18 annually to a residential utility bill. Met Council Environmental Services (MCES) waste charges increased by 6.59% for 2018. Future increases of 5% for 2019, and 4% for 2020 will help stabilize the sewer fund. The Storm Water fund will have a proposed $1 per quarter or $4 per year increase in 2018. This will begin to fund the sediment removal from Silver View pond that will occur in approximately 2026 or later. The cost estimate by the testing firm was $1 —2 million depending on the condition of the sediment. The City will be slip lining some of the storm sewers to extend their lives in the coming years and that could impact future rates also. The Street Light Fund will have no increase in 2018. Capital Projects Funds There are a number of capital projects that are anticipated to occur in 2018, the most prominent is mill and overlay of streets in the business park north (Program, Quincy, Woodale). There is a $75,000 transfer budgeted in the General Fund for 2018 to the Special Projects Fund. Special Revenue Funds Most of the special revenue funds are small and the budgets are driven by the specific revenues received. The most note worthy are the Cable, Police Forfeiture, EDA, Community Center, and TIF 5 as they have the most significant activity. The Cable Fund will have a rebuilding of the control room as a major project. The EDA fund will be funded by an EDA levy not exceeding $100,000, a transfer from TIF 5 that is limited to 5% of the increment in TIF 5 (approx. $77,000) and a $50,000 transfer from the General Fund. Staff would recommend that Council review the funds and make any recommendations that they may have. Respectfully Submitted, Mark Beer, Finance actor CITY OF MOUNDS VIEW, MINNESOTA Enterprise Funds 2018 Budgets Combining Statement of Revenues and Expenses Non-operating revenue (expenses): Investment income 500 Sanitary Street Storm Total 46,800 "- - Water Sewer Lighting Water - 2018 2017 Operating revenue: - - (2,119) - (2,119) (2,329) Operating revenues 1,105,176 1,599,940 104,402 265,000 3,074,518 2,969,608 Special a4sessments 60,000 - - - 60,000 60,000 Connection charges 2,000 - - - 2,000 2,000 Total operating revenue 1,167,176 1,599,940 104,402 265,000 3,136,518 3,031,608 Operating expenses: (2,771) (40,067) (296,801) (280,408) Revenues over (under) expenditures (131,758) Personal services 372,795 363,518 8,133 124,150 868,596 871,871 Supplies 97,129 31,372 1,000 20,475 149,976 127,406 Contractual services 209,707 104,893 3,900- - 186,661 505,161 483,419 Electricity & gas 115,500 2,100 70,000 - 187,600 187,600 Disposal charges - 978,249 - - 978,249 918,137 Contingency 15,000 15,000 - - 30,000 30,000 Depreciation 241,000 85,000 - 32,000 358,000 455,000 Capital outlays 104,200 172,200 - 75,000 351,400 409,640 Total operating expenses 1,155,331 1,752,332 83,033 438,286 3,428,982 3,483,073 Net operating income (loss) 11,845 (152,392) 21,369 (173,286) (292,464) (451,465) Non-operating revenue (expenses): Investment income 500 21,000 1,300 16,000 38,800 46,800 Principal payment on debt (ESP Lease) - - (7,133) - (7,133) (6,924) Interest on debt (ESP Lease) - - (2,119) - (2,119) (2,329) Total non-operating 500 21,000 (7,952) 16,000 29,548 37,547 Transfers Transfers in - - - - - 35,000 Transfers out (144,103) (109,860) (2,771) (40,067) (296,801) (280,408) Revenues over (under) expenditures (131,758) (241,252) 10,646 (197,353) (559,717) (659,326) Add back: Capital outlays 104,200 172,200 - 75,000 351,400 409,640 Principal on debt - - 7,133 - 7,133 6,924 Net income (loss) (27,558) (69,052) 17,779 (122,353) (201,184) (242,762) Net assets (deficit), January 1 3,748,892 3,638,339 75,689 3,057,595 10,520,514 10,790,777 Net assets (deficit), December 31 $3,721,334 $3,569,287 $ 93,468 $2,935,242 $10,319,330 $10,548,015 Water (Fund 700): Revenues - -- - 3375 State pension contribution 3551 Spec assessments -current 3552 Spec assessments -delinquent 3553 Spec assess. -penalty & interest 3610 Investment income 3680 Other revenues 3710 Water sales 3714 Water service insurance 3715 Utility connections 3716 Penalties 3913 Meter sales 3917 WAC/SWM charges 3972 Transfers -Vehicle & Equip 8,909 Total revenue Operating expenses Billing Services (4820): Personnel services 0100 Salaries, regular 0300 Social security 0321 PERA 0322 GASB 68 Pension Exp 0400 Group insurance 0500 Workers compensation Total personnel services Materials & supplies 1600 Supplies, operating Total materials & supplies Contractual services 3030 Other professional services 3300 Postage 3430 Printing 3630 Training 5130 Repairs, equipment Total contractual services Capital outlays 7030 Equipment Total capital outlays Miscellaneous: 9900 Transfers out to General Fund 9900 Transfers out to Vehicle Fund Total capital outlays Total Billing 2017 Budget Summary 2014 2015 2016 2017 Y -T -D 2018 Chance from 2017 Actual Actual Actual Budget 09/30/17 Request Dollar Percent - - 1,300 - - - - #DIV/0! 62,591 63,729 82,620 60,000 34,923 60,000 - 0.00% 3,133 3,212 7,972 2,500 3,279 2,500 - 0.00% 647 415 762 - 997 - - 0.00% 8,909 (1,995) (648) 500 (179) 500 - 0.00% 10,399 2,598 2,344 2,000 3,714 2,000 - 0.00% 768,838 783,857 866,184 956,876 607,977 1,009,676 52,800 5.52% 65,848 83,413 87,775 85,000 68,009 85,000 - 0.00% 3,750 4,050 2,150 2,000 3,150 2,000 - 0.00% 7,022 8,649 8,967 6,000 11,757 6,000 - 0.00% 855 3,208 1,564 - 5,619 - - 0.00% 53,680 6,000 3,000 - 24,000 - - 0.00% 72,000 35,000 (35,000) -100.00% 1,057,672 957,136 1,063,990 1,149,876 763,246 1,167,676 17,800 155% 40,222 42,117 43,284 43,167 34,103 43,833 666 1.54% 3,330 2,911 3,055 3,071 3,302 2,338 3,353 51 1.54% 271 2,810 3,039 3,105 3,238 2,264 3,288 50 1.54% - - 8,173 26,980 - - - - 0.00% 4,448 3,722 3,286 3,325 5,407 2,493 5,652 245 4.53% 14,411 311 437 310 354 277 296 (58) -16.38% 49,976 60,107 80,075 55,468 41,475 56,422 954 1.72% 50 50 0.00% 50 50 0.00% 6,891 8,040 8,008 8,436 8,519 8,583 147 1.74% 3,330 3,430 3,513 4,352 1,660 4,352 - 0.00% - 271 - 900 - 900 - 0.00% - - - 1,500 - 1,500 - 0.00% 4,017 4,264 5,223 4,448 4,232 4,712 264 5.94% 14,238 16,005 16,744 19,636 14,411 20,047 411 2.09% 4,200 4,200 0.00% 4,200 4,200 0.00% 69,393 - - 75,828 - 78,103 2,275 3.00% 60,000 64,000 - 66,000 2,000 3.13% 129,393 139,828 144,103 4,275 3.06% 193,607 76,112 96,819 214,982 55,886 224,822 9,840 4.58% 159,514 164,200 2 Fuad: 700 Department: :4820 Billing Seivices Account Description 2015 2016 2017 2018 Description 1600 Supplies, operating 50 50 50 50 Utility billing supplies 50 50 50 50 3030 Other professional services 7,742 400 7,889 400 8,036 400 8,183 400 24.5% ofaudit fee (2017-$32,800,2018-$33,400) County special assessment maintenance fee 8,142 8,289 8,436 8,583 3300 Postage 3,136 800 490 3,136 800 441 3,072 S00 480 3,072 800 480 3200 bills $0.48 postage 4 billings X 112 cost Inserting& mailing bills (moved from 3030) late notices: 500 bills X $0.48 postage X 4 billings X l2 cost 4,426 4,377 4,352 4,352 3430 Printing 450 450 450 450 450 450 450 450 Utility bills (112 cost) Envelopes 900 900 900 900 3630 Training 1,500 1,500 1,500 1,500 Seminars on new regulations, sofivare updates, etc. INCODE training 1,500 1,500 1,500 1,500 5130 Repairs, equipment 3,682 475 388 3,866 475 388 4,060 - 408 4,264 - 448 Incode software support (30%)(5% annual increase per agreement) Neptune software maintenance (1/2 in sewer)(every 3 years)(2019)($2500) Handheld interface support for meter readers (12 in sewer)(Incode) 4,545 4,729 4,468 4,712 7030 Capital, equipment 4,200 Meter reader (1/2 water 12 sewer) - 4,200 9900 Transfers out 71,475 58,000 73,619 64,000 75,828 64,000 78,103 66,000 Transfer to General Fund for administrative overhead costs Transfer to Vehicle & Equipment Fund to find future purchases 129,475 137,619 139,825 144,103 149,038 157,464 159,534 168,400 2017 Budget Summary 2014 2015 2016 2017 Y -T -D 2018 Change from 2017 Actual Actual Actual Budget 09/30/17 Request Dollar Percent Water (Fund 700): ' 833 1,347 70 2,750 948 2,750 - Infrastructure & Equip Maintenance (4823): 1220 Supplies, vehicles 506 (488) 1,660 1,500 1,322 1,500 Personnel services 0.00% 1230 Supplies, equipment 21,853 8,041 778 1,625 1,168 0100 Salaries, regular 195,190 177,110 177,908 187,284 128,627 185,203 (2,081) -1.11% 0110 Salaries, overtime 12,053 10,701 6,988 9,911 6,657 10,228 317 3.20% 0150 Salaries, part-time 8,921 8,318 4,637 10,320 - 10,320 - 0.00% 0300 Social security 14,989 13,853 13,236 15,873 9,171 15,739 (134) -0.84% 0321 PERA 14,625 13,564 13,618 15,095 9,644 14,962 (133) -0.88% 0400 Group insurance 31,480 28,772 28,957 33,480 19,394 35,226 1,746 5.22% 0500 Workers compensation 8,784 9,304 6,886 7,835 6,128 6,628 (1,207) -15.41% Total personnel services 286,042 261,622 252,230 279,798 179,621 278,306 (1,492) -0.53% Materials & supplies 1210 Supplies, bldg & gods 833 1,347 70 2,750 948 2,750 - 0.00% 1220 Supplies, vehicles 506 (488) 1,660 1,500 1,322 1,500 - 0.00% 1230 Supplies, equipment 21,853 8,041 778 1,625 1,168 11,455 9,830 604.92% 1240 Supplies, streets 2,226 5,186 4,464 3,000 1,208 3,000 - 0.00% 1250 Supplies, utilities 17,265 17,350 21,114 15,000 6,257 27,000 12,000 80.00% 1260 Supplies, traffic control 200 - 200 200 - 200 - 0.00% 1600 Supplies, operating 8,615 8,770 3,676 7,000 2,756 7,000 - 0.00% 1700 Motor fuels 5,652 5,145 3,634 4,000 2,032 4,300 300 7.50% 2400 Uniforms 1,025 1,474 1,802 1,100 910 1,100 - 0.00% 2410 Mats & travels 634 697 714 620 395 620 0.00% 0.00% Repairs, vehicles Total materials & supplies 58,809 47,522 38,112 36,795 16,996 58,925 22,130 60.14% Contractual services 3030 Other professional services 20,946 34,125 24,544 8,630 8,133 8,630 - 0.00% 3100 Communications - telephone 2,435 3,025 3,566 3,164 2,439 3,075 (89) -2.81% 3200 Water& Wastewater charges 6,398 8,501 7,309 7,200 2,049 7,200 - 0.00% 3220 Natural gas 8,336 7,405 5,265 7,500 5,163 7,500 - 0.00% 3610 Memberships 527 - 26 290 340 290 - 0.00% 3630 'Training 2,737 2,950 1,274 3,850 1,958 3,850 - 0.00% 4010 Equipment rental 7,117 2,905 728 4,500 2,415 4,500 - 0.00% 4800 Insurance 6,754 6,933 7,550 10,230 6,525 10,230 - 0.00% 5110 Repairs, bldgs & gods 1,758 6,531 15,323 11,540 - 11,540 - 0.00% 5120 Repairs, vehicles - 20 1,265 1,000 525 1,000 - 0.00% 5130 Repairs, equipment 8,025 7,670 8,345 15,600 2,288 15,600 - 0.00% 5140 Repairs, streets 3,110 6,450 - 10,000 10,982 10,000 - 0.00% 5150 Repairs, utilities 14,516 19,415 25,821 17,500 6,472 17,500 - 0.00% 5155 Water service repair 121,561 71,104 82,048 80,000 56,398 80,000 - 0.00% 5160 Repairs, system maintenance 9,280 742 3,500 - 3,500 - 0.00% Total contractual services 213,500 177,776 183,064 184,504 105,687 184,415 (89) -0.05% Capital outlays 7030 Equipment - - - 127,640 33,860 50,000 (77,640) -60.83% 7050 Construction - - - 57,000 50,851 50,000 (7,000) -12.28% 7950 Depreciation 254,991 277,657 240,583 270,000 - 241,000 (29,000) -10.74% Total capital outlays 254,991 277,657 240,583 454,640 84,711 341,000 (113,640) -25.00% Miscellaneous: 9100 Contingency 15,000 - 15,000 - 0.00% Total miscellaneous 15,000 15,000 0.00% Total infrastructure & equip maint 813,342 764,577 713,989 970,737 387,015 877,646 (93,091) -9.59% 690,939 599,340 Hund: I(Ky Department:'4823 Waterinfrast cwm&FquipnrmrtMaintenance " Account Description 2015 2016 2017 2018 Description 121) Supplies, Bldgs & grounds 100 100 100 100 Mops, buckets, brooms 500 500 500 500 Fight tubes & ballasts 200 200 200 200 Paper products _ 200 200 200 200 Paint, thinner, & brushes 750 750 750 750 Black dirt& sod/seed, landscaping materials 500 500 500 500 Misr. cleaners for well houses & % of shop _ 500 500 500 500 irrigation parts 2,750 2,750 2,750 2,750 1220 Supplies, vehicles 300 300 300 300 Air, oil, fuel, & transmission filters 100 100 100 100 Plaids 400 400 400 400 Batteries and tires 50 50 50 50 Paint sealant 150 150 150 150 Tun. Lips' 500 500 500 500 Misc repairs 1,500 1,500 1,500 1,500 1230 Supplies, equipment < $5000 100 100 100 100 Tunenps 100 100 100 100 Grounds maintenance equipment 100 100 100 100 Blades, suction hoses, filter screens 175 175 175 175 Hydraulic fluid: 35 gallons @$4.80/gallon 200 200 200 200 Solvents & cleaning fluids 200 200 200 200 Air compressor & dehumidifier parts 500 500 500 500 Chemical equipment parts (fluoride pumps) - - - 4,830 Spin Doctor (battery operated valve operator) - - 5,000 Line locator(Metrotech) - - - - Fluoride tank replacement (3 tanks every 3 years)(2018 next) 250 250 250 250 Air, oil, fuel, & trams filters (emergency generator) 1,625 1,625 1,625 11,455 1240 Supplies, streets 3,000 3,000 3,000 3,000 Asphalt/concrete/sod/seed for patching minor street, curb, driveway repairs. 3,000 3,000 3,000 3,000 1250 Supplies, utilities 2,000 2,500 2,500 2,500 Paint& sandblasting materials for hydrants 500 500 500 500 Copper, steel & PVC pipe 1,500 1,500 1,500 1,500 Valve box risers, main repair clamps 250 1,000 1,000 1,000 Hydrant markers - - 1,050 1,050 De -chlorinator - - - 12,000 Scales in treatment plants ($2t 18 each x 5 plus incidentals) 3,000 3,000 3,450 3,450 Hydrant parts (hydrant pump $450 -2017) 3,000 3,000 5,000 5,000 Meter supplies, etc. (move from account 1600) 10,250 11,500 15,000 27,000 1260 Supplies, traffic control 200 200 200 200 Traffic cones/safety vests 200 200 200 200 1600 Supplies, operating 500 500 500 500 Propane, acetylene& oxygen supplies 400 400 400 400 Gloves, masks, & rags 650 650 1,850 1,850 Film, first aid supplies, & batteries (add hearing protection) 2,500 2,500 2,500 2,500 Location flags & paint (moved from account 1250) 250 250 250 250 Cleaning supplies 1,500 1,500 1,500 1,500 Additional& replacement hand tools 5,800 5,800 7,000 7,000 1700 Motor feels & lubs 700 650 560 600 Diesel fuel - 200 gallons @ $3.00 450 450 450 450 Oil 2,700 2,475 2,990 3,250 Unleaded fueh 1,300 gallons @ $2.50 3,850 3,575 4,000 4,300 2400 Uniforms 995 1,100 1,100 1,100 Unifomus 15.5% f$4,500 and clothing 1.7 FTE x$175 per contract 995 I,t00 1,100 1,100 2410 Mats &towels 775 620 620 620 Share offloor mals& shop tmvels(15.5%of$4,000) 775 620 620 620 3030 Other professional services 180 180 180 180 Backflow prevention testing (3 @ $60 per test) 3,000 - - Water system leak survey (every 2 years, next in 2018) - 11,000 - - Production assessment ($312,000 defer) 500 500 500 500 Broadleafcontrol 1,000 1,000 1,000 1,000 Asset management software 250 250 250 250 Fire sprinkler inspectionshesting 200 200 200 200 Fire extinguisher inspection/service(to @$20) 1,500 1,500 1,500 1,500 Gopher State One -call locates 5,000 5,000 5,000 5,000 Areview/GIS base map and engineering consulting 8,630 22,630 8,630 8,630 3100 Comirradiations -telephone 400 400 400 400 Service repair 1,505 1,846 1,954 1,954 Cellular phone service (20.06% of $9,200) 720 720 720 631 Data cards for SCADA (2)(750/6)(35.01 per card) balance in Saver 90 90 90 90 800 MHz license fee (33%)(5 radios @ $4.48 per month) 2,715 3,056 3,164 3,075 3200 Water and wastewater charges 7,200 7,200 7,200 7,200 7,200 7,200 7,200 7,200 THIS PAGE LEFT BLANK INTENTIONALLY C. Fund;`700 Deparianent:F4823 Water Infrastructure &iEquipment Maintenance Account Description 2015 2016 2017 2018 Description 3220 Natural gas 7,000 7,000 7,500 7,500 Healingfuel 7,000 7,000 7,500 7,500 3610 Memberships 100 100 100 100 MN Rural Water Association (50-1.) 80 80 80 80 MN Safety Council (19% of$405) 50 50 50 50 Suburban Utility Superintcrdant Association (SUSA)(5o%of$100) 60 60 60 60 Pressurized vessel license 290 290 290 290 3630 Training 250 250 250 250 Computer training/webinars 1,200 1,200 1,200 1,200 Trench safety/confined space alternate years Ito 110 110 110 Hearing RsMK (2.15 FTE + $50) 60 60 60 60 Maintenance Expo 820 820 820 820 Water operator class/exam/certifrcam($205 per person) 200 200 200 200 Misr. training seminars 390 390 390 390 Equipment operator training 200 200 200 200 MRWA workshops 560 560 560 560 Tuition reimbursement 60 60 60 60 1 Work zone safety seminar (every 3 years) 3,850 3,850 3,850 3,850 4010 Rental, equipment 4,000 4,000 4,000 4,000 Skid steer - upgrade 300 300 300 300 Barricades & signs 200 200 200 200 Tools & equipment 4,500 4,500 4,500 4,500 4800 Insurance 10,230 10,230 10,230 10,230 Share ofproperty4iability insurance 10,230 10,230 10,230 10,230 5110 Repairs, buildings & grounds 2,000 2,000 2,000 2,000 Door & lock repairs 1,000 1,000 1,000 1,000 Roof& wall repairs 3,000 3,000 7,540 7,540 Electrical & mechanical repairs (well N2 in 17 well //4 in 18 $4540) 1,000 1,000 1,000 1,000 Site repairs (pavement, fence, irrigation, etc...) 7,000 7,000 11,540 11,540 5120 Repairs, vehicles 1,000 1,000 1 1,000 1,000 Utility track repairs 1,000 1,000 1,000 1,000 5130 Repairs, equipment 1,500 1,500 1,500 1,500 Well and water treatment plant repairs 1,500 1,500 1,500 1,500 Miscellaneous repaim,(Backhee, Skid steer) - - 3,000 3,000 Repair boiler Q main plant - 3,500 3,500 3,500 Generator service -Onan - 2,500 2,500 2,500 VFD service 1,500 1,500 1,500 1,500 Meter and valve repairs 2,000 2,000 2,000 2,000 SCADA repairs 100 100 100 100 Radio repairs 6,600 12,600 15,600 15,600 5140 Repairs, streets 10,000 10,000 10,000 10,000 Contractor repairs to streets after water main breaks 10,000 10,000 10,000 10,000 5150 Repairs, utilities 5,000 5,000 5,000 5,000 Fire hydrant repairs 5,000 5,000 5,000 5,000 Gate valve repairs 7,500 7,500 7,500 7,500 Water main repairs 17,500 17,500 17,500 17,500 5155 Water service repairs 65,000 65,000 65,000 65,000 Contractor repairs to residential water services. 15,000 15,000 15,000 15,000 Pavement & curb repairs 80,000 80,000 80,000 80,000 5160 System maintenance 3,500 3,500 3,500 3,500 Water system maintenance & repair items - Well N4 perimeter fencing ($5000 well N5 fencing defer to 2018) 3,500 3,500 3,500 3,500 7030 Capital, equipment > $5000 15,000 15,000 15,000 15,000 Gate valves 31,958 42,640 - SCADA system upgrades (automatic controls) - 35,000 35,000 35,000 Booster station (pressure valve) - 10,000 - Water treatment plant (leaking valve) 14,000 14,000 - - Trench box 2,750 2,750 - - Electric rain gauges SCADA System (33%)(total cost $8,250) 25,000 25,000 - - Security cameras &card key access 35,000 - 3/4 ton pick-up 56,750 133,708 127,640 50,000 7050 Construction > $25000 - 80,000- - Wells 46 building repairs Ind. and exterior repairs) - - 12,000 - Well 95 repairs (design in 2017)($90,000 defer to 2018) 200,000 - - - Reservoir &burster station building and roof repairs(carryover from 10,11) - 25,000 - - Water system upgrades wells N1,2 60,000 45,000 50,000 Well pump rehabilitation project (well no. 1 -2017,2-2018) 260,000 105,000 57,000 50,000 Water (Fund 700): Water Production (4825): Personnel services 0100 Salaries, regular 0110 Salaries, overtime 0300 Social security 0321 PERA 0400 Group insurance 0500 Workers compensation Total personnel services Materials & supplies 1600 Supplies, operating 2400 Uniforms 2410 Mats & towels Total materials & supplies Contractual services 3030 Other professional services 3210 Electricity Total contractual services Total water production Total expenditures Revenues over (under) expenditures Add back capital outlays principal payment on debt 2017 Budget Summary 2014 2015 2016 2017 Y -T -D Actual Actual Actual Budget 09/30/17 2018 Change from 2017 Request Dollar Percent 269 24,576 25,292 26,548 23,880 27,399 851 3.21% - 1,717 2,762 - 1,376 - - 0.00% 19 1,760 1,929 2,031 1,838 2,096 65 3.20% 19 2,045 2,079 1,991 1,817 2,055 64 3.21% 41 4,492 4,925 5,040 4,540 5,328 288 5.71% 1,688 1,224 1,398 1,093 1,189 (209) -14.95% 348 36,278 38,211 37,008 34,544 38,067 1,059 2.86% 27,583 25,855 26,528 37,775 18,570 37,775 - 0.00% - - - 235 15 235 - 0.00% 144 14 144 0.00% 27,583 25,855 26,528 38,154 18,599 38,154 - 0.00% 2,155 7,154 11,984 21,930 2,289 12,745 (9,185) -41.88% 103,552 101,917 113,215 108,000 78,358 108,000 0.00% 105,707 109,071 125,199 129,930 80,647 120,745 (9,185) -7.07% 133,638 171,204 189,938 205,092 133,790 196,966 (8,126) -3.96% 168,084 158,899 1,140,587 1,011,893 1,000,746 1,390,811 576,691 1,299,434 (91,377) -6.57% (82,915) (54,757) 63,244 (240,935) 184,640 186,555 (131,758) 109,177 -45.31% 84,711 104,200 (80,440) 43.57% - - - o.0d% Change in net assets (82,915) (54,757) 63,244 (56,295) 271,266 (27,558) 28,737 -51.05% Net Assets, beginning year 4,075,677 3,992,762 3,741,943 3,805,187 3,805,187 3,748,892 (56,295) -1.48% Accounting Change GASB 68 pension (196,062) Net Assets, end of year $ 3,992,762 $ 3,741,943 $ 3,805,187 $ 3,748,892 $ 4,076,453 $ 3,721,334 8 (27,558) -0.74% 1,018,537 922,439 Fund: 900 Department: 4823 Description 2015 2016 Water infrastructure& Equipment Maintenance 7950 Depreciation 245,000 255,000 270,000 241,000 Estimated depreciation 550 550 245,000 255,000 270,000 241,000 9100 Contingency 15,000 15,000 15,000 15,000 Contingency 4,125 4,125 15,000 15,000 15,000 15,000 9900 Transfers out 25,000 25,000 10,400 - Water system upgrades in conjunction with major roadway program 25,000 25,000 - - 502,510 755,734 690,939 599,340 Rued; 700 Department: --4825 Water Production Account Description 2015 2016 2017 2018 Description 1600 Supplies, operating 550 550 550 550 Computer supplies 800 800 800 800 Testing reagents 4,125 4,125 4,125 4,125 Sulfur dioxide: 25 1509 cylinders @ $1.10 per pound 8,800 8,800 10,400 10,400 Chlorine:S - I ton cylinders x0.65 per pound 9,350 9,350 10,350 10,350 75 - 150 4 cylinders @ $.92 per pound 7,400 7,400 7,400 7,400 HydroEluosilic acid: 20,000 pounds @$0.37 3,300 3,300 3,300 3,300 R-999 Butter solution 2 - 55 gal drams @ $30 per gal. 850 850 850 850 an separator 35,175 35,175 37,775 37,775 2400 Uniforms 235 235 235 235 Uniforms 3.6%of $4,500 and clothing A F1E x $175 per contract 235 235 235 235 2410 Mats & travels ISO 144 144 144 Share offlcor mats & shop towels (3.6% of $4,000) 180 144 144 144 3030 Other professional services 960 960 960 1,200 Bacteria tests (10-$1V12 months) 800 800 800 800 Computer maintenance 1,000 1,000 1,000 - Consumer confidence report (on-line) 10,000 10,000 7,000 5,500 DNR water permit fee (umoat surcharge)(14 - $3826, 15 - $4462, 16 - $4532' 300 300 300 - Emergency Response Commission fees (same as MNDPS-EPCRA program) 1,120 1,120 1,120 1,120 Toll scan tests -4 @ $280 600 600 600 600 Minimum contamination level (MCL) tests 1,000 1,000 [,000 1,000 Radon tests 800 800 800 800 Random sample tests 1,050 1,050 1,050 1,425 MCES discharge permits(3-$475) 300 300 300 300 MNDPS- EPCRA program($100/WTP) 7,000 7,000 7,000-. Well head protection plan (req. by Dept. ofHealth)(11, 12, 13 Baa Eng.) 24,930 24,930 21,930 12,745 3210 Electricity 108,000 108,000 108,000 108,000 Electricity for wells, tower &reservoir 108,000 108,000 108,000 108,000 168,520 168,484 168,084 158,899 1,120,068 1,081,682 1,018,557 926,639 -16.47% -3A3% -5.84% -902% 2017 Budget Summary Infrastructure & Equip Maintenance (4823): 2014 2015 2016 2017 Y -T -D 2018 Change from 2017 Actual Actual Actual Budget 09/30/17 Recurs t Dollar Percent Sanitary Sewer (Fund 730): 100 Salaries, regular 192,664 187,913 186,137 210,439 148,030 Revenues (8,607) -4.09% 110 - 7,942 '- 5,370 8,447 3375 State pension contribution - - 1,215 - - - - 0.00% 3551 Spec. Assessments - 13,105 - - - - - 0.00% 3610 Investment income 128,382 26,380 21,359 30,000 6,480 21,000 (9,000) -30.00% 3680 Other revenues 30,000 - - - 1,222 - - 0.00% 3716 Penalties 9,117 10,936 12,225 6,000 13,956 8,000 2,000 33.33% 3720 Utility sales 1,301,911 1,375,522 1,456,900 1,501,830 1,162,990 1,591,940 90,110 6.00% 3721 SAC charges 13,170 (1,988) 149 - 23,309 - - 0.00% 3725 Utility connections 1,200 1,900 1,202 - 2,101 - - 0.00% 3726 Penalties & interest 603 612 825 - 753 - - 0.00% 3972 Transfers from Vehicle Fund - 60,000 - - 0.00% Total revenue 1,484,383 1,426,467 1,553,875 1,537,830 1,210,811 1,620,940 83,110 5.40% Operating expenses Billing Services (4820): Personnel services 0100 Salaries, regular 40,222 42,139 43,284 43,167 34,103 43,833 666 1.54% 0300 Social security 2,911 3,059 3,071 3,302 2,338 3,353 51 1.54% 0321 PERA 2,809 3,042 3,105 3,238 2,264 3,288 50 1.54% 0322 GASB 68 Pension expense - 7,871 25,217 - - - - 0.00% 0400 Group insurance 3,721 3,289 3,325 5,407 2,493 5,652 245 4.53% 0500 Workers compensation 311 437 314 359 281 300 (59) -16.43% Total personnel services 49,974 59,837 78,316 55,473 41,479 56,426 953 1.72% Materials & supplies 1600 Supplies, operating - - 50 50 0.00% Total materials & supplies - - 50 50 - 0.00% Contractual services 3030 Other professional services 6,780 7,620 8,008 8,036 8,144 8,183 147 1.83% 3300 Postage 3,330 3,430 3,513 4,352 1,660 4,352 - 0.00% 3430 Printing - 271 - 900 - 900 - 0.00% 3630 Training - - - 1,500 - 1,500 - 0.00% 5130 Repairs, equipment 4,017 4,264 5,223 4,943 4,232 4,712 (231) 467% Total contractual services 14,127 15,585 16,744 19,731 14,036 19,647 (84) -0.43% Capital outlays 7030 Equipment - - - 4,200 4,200 0.00% Total capital outlays - - - - 4,200 4,200 0.00% Miscellaneous: 9900 Transfers out to General Fund 54,962 56,611 58,309 60,058 - 61,860 1,802 3.00% 9900 Transfers out to Vehicle Fund 36,000 53,000 42,000 38,000 - 48,000 10,000 26.32% Total miscellaneous 90,962 109,611 100,309 98,058 - 109,860 11,802 12.04% Total Billing 155,063 185,033 195,369 173,312 55,515 190,183 16,871 9.73% 117,839 133,757 Infrastructure & Equip Maintenance (4823): Personnel services 100 Salaries, regular 192,664 187,913 186,137 210,439 148,030 201,832 (8,607) -4.09% 110 Salaries, overtime 7,942 5,326 5,370 8,447 3,033 7,973 (474) -5.61% 150 Salaries, part-time - 8,318 4,637 11,520 5,458 11,520 - 0.00% 300 Social security 13,753 14,237 13,746 17,624 10,274 16,932 (692) -3.93% 321 PERA 13,885 14,010 14,330 16,723 10,030 16,042 (681) -4.07% 400 Group insurance 30,670 30,258 32,087 37,998 21,123 40,020 2,022 5.320A 500 Workers compensation 8,245 10,183 7,349 8,374 8,001 12,773 4,399 52.53% Total personnel services 267,159 270,245 263,656 311,125 205,949 307,092 (4,033) -1.30% 10 Fund: 730 ;Department: 4820 Billingservices Account Description 2015 2016 2017 2018 Description 1600 Supplies, operating 50 50 50 50 Utility billing supplies 50 50 50 50 3030 Other professional services 7,742 7,889 8,036 8,183 24.5% ofaudit fee (2017 - $32,800, 2018 - $33,400) 7,742 7,889 8,036 , 8,183 3300 Postage 3,136 800 490 3,136 800 490 3,072 800 480 3,072 800 480 3200 bills X $0.48 postage X 4 billings 1/2 cast Inserting & mailing bills (moved from 3030) Late notices: 500 bills X$0.48 postage X 4 billings X 1/2 cost 4,426 1 4,426 1 4,352 4,352 3430 Printing 450 450 450 450 450 450 450 450 Envelopes Utility bills (1/2 cost) 900 900 900 900 3630 Training 1,500 1,500 1,500 1,500 Seminars on new regulations, software updates, etc. INCODE training 1,500 1,500 1,500 1,500 5130 Repairs, equipment 3,681 475 388 3,866 475 388 4,060 475 408 4,264 - 448 Incode software support (309/6)(5% annual increase per agreement) Neptune so0 vare maintenance (1/2 in water)(every 3 yeam)(2019)($2500) Handheld interface support for meter centers (50%water 50%sewer)(hmode) 4,544 4,729 4,943 4,712 7030 Capital, equipment 4,200 Meter reader (1/2 water 1/2 sewer) 4,200 9900 Transfers out 56,611 53,000 58,309 42,000 60,058 38,000 61,860 48,000 Transfer to General Fund for admin costs Transfer to Vehicle& Equipment Fund for vehicle use 109,611 100,309 98,058 109,860 128,773 119,803 117,839 129,557 11 THIS PAGE LEFT BLANK INTENTIONALLY 12 Eurd: 730 Department: 4823 Wastewater Infrastructure& Equipment Maintenance:" Account Description 2015 2016 2017 2018 Description 1210 Supplies, bldgs & grounds 100 100 100 100 Paint, bulbs, fuses, etc 100 100 too 100 Seed, dirt, sod, etc 200 200 200 200 1220 Supplies, vehicles 75 75 75 75 Air, oil, fuel & transmission filters 775 775 775 775 Fluids 125 125 125 125 Repair & replacement parts 600 600 600 600 Tires & batteries 1,200 - Back-up camera for televising van 2,775 1,575 1,575 1,575 1230 Supplies, equipment < $5000 650 650 650 650 Tune up parts 500 500 500 500 Hydraulic fluids & hoses 200 200 200 200 Cutting edges (skid loader) 300 300 300 300 Misc. replacement & repair parts 300 300 300 300 Light equip mist replacement & repair parts 2,000 2,000 2,000 2,000 Camera track and parts (CCTV) 300 300 300 300 Minorrepairs 100 100 100 100 Gas detection device parts and supplies 300 300 4,000 4,000 Vactor cleaning nozzle parts and supplies (nozzle 2017, hose 2018) 4,650 4,650 1 8,350 8,350 1240 Supplies, streets 200 200 200 200 Tack coat 300 300 300 300 Dewatering rock/agg. base 2,500 2,500 2,000 2,000 Asphalt mix 3,000 3,000 2,500 2,500 1250 Supplies, utilities 1,500 1,500 - - Replacement pumps & motors 100 100 100 100 Filters, packings, relays, etc 300 300 300 300 Speed trete (mortar) 700 700 700 700 Repairparis 2,500 - - - Portable flow meter 750 750 300 300 Manhole covers, adjust rings & bolts 5,850 3,350 1,400 1,400 1260 Supplies, traffic control 300 300 300 300 Traffic cones, work zone sign face, safety vests 300 300 300 300 1600 Supplies, operating Soo 500 500 500 Additional & replacement hand tools 250 250 250 250 Glove &paper products 150 150 150 150 Disinfectant supplies 500 500 500 500 Camera supplies 200 200 1,500 1,500 First aid supplies, protective equip (add hearing equipment for 2017) 400 400 400 400 CD's, DVDs, software 250 250 250 250 Engineering supplies 700 700 700 700 Shop supplies, £rimers, soap, degreasers, steel, batteries 500 500 500 500 Pipe, fittings, and accessories (connectors) 500 Soo 500 500 Locating supplies (paint, flags, markers, etc.) 8,000 10,000 5,000 5,000 Chemical blocks for lift stations 300 300 300 300 Filter replacement for sewer gas monitors 12,250 14,250 10,550 10,550 1700 Motor fuels & lubs 300 300 300 300 Fluids 600 600 600 600 Motor oil - 100 gallons $6 gal. 1,500 1,375 1,150 1,250 Unleaded fuel 500 gallons @ $2.50 2,800 2,600 2,240 2,400 Diesel fuel 800 gallons n $3.00 5,200 4,875 4,290 4,550 2400 Uniforms 1,169 1,169 1,169 1,169 Uniforms 18.2%of$4,500 and clothing 2.0 FPB x$175 per contract 1,169 1,169 1,169 1,169 2410 Mats & towels 910 728 728 728 Share of floor mats & shop towels (18.2% of $4,000) 910 728 728 728 3030 Other professional services 1,500 1,500 1,500 1,500 Gopher State One Call locates 600 600 600 600 Consulting engineering services- annual lift station inspections 100 100 100 100 Fire extinguisher inspection/servcie (5 @ $20) 1,000 1,000 1,000 1,000 Asset management software 2,500 2,500 5,000 5,000 Arcview/GIS base map and engineering consulting (add comp plan maps 2017 5,700 5,700 8,200 8200, 3100 Communications -telephone 1,455 1,785 1,785 1,785 Cellular phone service(19.4%of$9,200) 240 240 211 211 Data cards for SCADA(2)(25%)balance in Water (35.01 per card per month) 90 90 90 90 800 Mhz radio license fee (33%)(5 radios @ $4.48 per month) 1,785 2,115 2,086 2,086 3200 Water &Sewer service 3,000 Ji 3,000 Ji 3,300 3,300 Estimated annual charge 3,000 3,000 1 3,300 3,300 3210 Electricity 2,300 2,300 2,100 2,100 Electricity for lin stations 2,300 2,300 2,100 2,100 49,08Y 4/,212 46;/48 4/,Ws 13 2017 Budget Summary 2014 2015 2016 2017 Y -T -D 2018 Change from 2017 Actual Actual Actual Budget 09/30/17 Request Dollar Percent Sanitary Sewer (Fund 730): 1,645,600 1,624,433 1,641,498 1,834,814 1,095,865 1,856,192 21,378 Materials & supplies 3030 Other professional services 6,697 1,341 4,075 8,200 1,570 1210 Supplies, bldg & grids - - - 200 - 200 - 0.00% 1220 Supplies, vehicles 1,872 244 2,925 1,575 1,319 1,575 - 0.00% 1230 Supplies, equipment 7,895 4,963 6,214 8,350 2,261 8,350 - 0.00% 1240 Supplies, streets - - 1,307 2,500 - 2,500 - 0.00% 1250 Supplies, utilities 112 904 163 1,400 - 1,400 - 0.00% 1260 Supplies, traffic control 325 - 335 300 150 300 - 0.00% 1600 Supplies, operating 11,944 3,732 1,250 10,550 2,134 10,550 - 0.00% 1700 Motor fuels 4,789 5,061 2,307 4,290 2,342 4,550 260 6.06% 2400 Uniforms 1,168 1,007 1,162 1,169 1,031 1,169 - 0.00% 2410 Mats & towels 634 697 714 728 405 728 - 0.00% Total materials & supplies 28,739 16,608 16,377 31,062 9,642 31,322 260 0.840/. Contractual services 1,645,600 1,624,433 1,641,498 1,834,814 1,095,865 1,856,192 21,378 1.17% 3030 Other professional services 6,697 1,341 4,075 8,200 1,570 8,200 - 0.00% 3100 Communications -telephone 1,492 1,575 1,736 2,086 1,639 2,086 - 0.00% 3200 Water & sewer 3,301 3,335 3,514 3,300 2,794 3,300 - 0.00% 3210 Electricity 2,668 1,923 1,883 2,100 1,256 2,100 - 0.00% 3230 Wastewater disposal -MCES 822,568 832,084 898,621 912,137 760,114 972,249 60,112 6.59% 3231 Wastewater disposal - Strength chg 5,394 5,157 - 6,000 3,898 6,000 - 0.00% 3610 Memberships 153 - - 230 90 230 - 0.00% 3630 Training 2,258 1,693 1,951 4,430 2,359 4,880 450 10.16% 4010 Equipment rental - - 431 500 - 500 - 0.00% 4800 Insurance 9,024 7,451 4,796 7,300 5,109 7,300 - 0.00% 5130 Repairs, equipment 10,899 3,259 5,507 14,032 874 11,750 (2,282) -16.26% 5140 Repairs, streets - - 141 10,000 400 10,000 - 0.00% 5150 Repairs, utilities 3,941 719 13,774 17,500 13,964 17,500 - 0.00% 5155 Utility service repairs 10,827 - - - 3,035 - - 0.00% 5160 Repairs, maintenance 9,665 2,418 4,279 13,500 1,348 13,500 0.00% Total contractual services 888,887 860,955 940,708 1,001,315 798,450 1,059,595 58,280 5.82% Capital outlays 7030 Equipment - - - - - - - 0.00% 7050 Construction - - - 150,000 26,309 168,000 18,000 12.00% 7950 Depreciation t65,752 151,592 85,388 153,000 85,000 (68,000) 44.44% Total capital outlays 165,752 151,592 85,388 303,000 26,309 253,000 (50,000) -16.50% Miscellaneous: 9100 Contingency - - - 15,000 - 15,000 - 0.00% 9900 Transfer to Street fund 140,000 140,000 140,000 - - - 0.00% Total miscellaneous 140,000 140,000 140,000 15,000 15,000 - 0.00% 1,350,377 1,358,917 Total infrastructure & equip maint 1,490,537 1,439,400 1,446,129 1,661,502 1,040,350 1,666,009 4,507 0.27% Total expenditures 1,645,600 1,624,433 1,641,498 1,834,814 1,095,865 1,856,192 21,378 1.17% Revenues over, (under) expenditures (161,217) (197,966) (87,623) (296,984) 114,946 (235,252) 61,732 -20.79% Add back: capital outlays - - 150,000 26,309 172,200 22,200 14.80% Change in net assets (161,217) (197,966) (87,623) (146,984) 141,255 (63,052) 83,932 -57.10% Net Assets, beginning of year 4,415,223 4,254,006 3,872,946 3,785,323 3,785,323 3,638,339 (146,984) -3.88% Accounting Change GASB 68 pension (183,094) Net Asset, end of year $ 4,254,006 $ 3,872,946 $ 3,785,323 $ 3,638,339 $ 3,926,578 $ 3,575,287 $ 20,880 0.57% 1,468,216 1,492,674 14 Fmidi 730 De ardmenC A823Wasten'aterhdrastrue(uic&E uipmentMainteiiance'(eon0¢ued) Account Description 2015 2016 2017 2015 Beset) tion 3230 Met Council Environ. Servies MCI 832,084 892,571 912,137 972,249 Annual charge (1.57% increase for 2017)($76,011.37/mo) 832,084 892,571 912,137 972,249 3231 MCES Strength charges 5,500 6,000 6,000 Strength Charge (new charge from MCES) - 5,500 6,000 6,000 3610 Memberships 100 100 100 100 MN Rural Water Assoc. (50%) 50 50 50 50 Suburban Utility Superintendant Association (SUSA)(50% of $100) 80 80 80 80 MN Safety Council (20%) 230 230 1 230 230 3630 Training 1,400 1,400 1,500 1,500 Collection operators training/renewal($300 per person) 560 560 560 560 Tuition reimbursement (PW Mgt.Class - North Hennepin CC) 250 250 250 250 Computer training/webinars 110 110 Ito 110 Hearing test1R2K (2.15 FTE * $50) 1,200 1,200 1,200 1,200 Confined space/hench safety alternate years) 120 120 - - pesticide applicators license 300 300 300 750 Miscellaneous wastewater training (certified pipe inspector) 60 60 60 60 Maintenance Expo 390 390 390 390 Equipment operator training 60 60 60 60 Work zone safety seminar (every 3 years next 2020) 4,450 4,450 4,430 4,880 4010 Rental, equipment 500 500 50012,500 Barricades & signs 500 500 500 4800 Insurance 7,300 7,300 7,300Share ofproperty/liability insurance 7,300 7,300 7,300 5130 Repairs, equipment 2,500 2,500 -Repairs to motors & pumps (in 5150) - - 7,782Move omni antenna at groveland lift station 2,500 2,500 2,500Repairs to Vactor Qet truck) 2,500 2,500 2,500Repairs to camera van and canrem equipment 1,000 1,000 1,000Repairs to utility track 250 250 250Misc repairs8,750 8,750 14,032 5140 Repairs, streets 10,000 10,000 10,000 10,000 Contractor restoration of pavement, bwd., etc... 10,000 10,000 10,000 10,000 5150 Repairs, utilities 2,500 2,500 2,500 2,500 Lift station repairs 15,000 15,000 15,000 15,000 Sanitary collection system repairs 17,500 17,500 17,500 17,500 5160 System maintenance 25,000 25,000 5,000 5,000 Root control 4,500 4,500 4,500 4,500 Lift station maintenance/cleariinl/pump service 4,000 4,000 4,000 4,000 Sewer debris disposal costs 33,500 33,500 13,500 13,500 7030 Capital, equipment> $5000 - 30,000 - - Generator- Bronson (natural gas)(New to replace mobile generator) 2,750 2,750 - - Electronic rain gauges for SCALA (33%)(total cost $8,250) 12,000 12,000 - Grinder station for Bronson lift station 14,750 44,750 - - 7050 Construction > $25000 250,000 250,000 150,000 150,000 Sewer pipe relining program 18,000 Upgrade panel Bronson lift station and not gas generator 350,000 - Groveland lift station rehabilitation(with area H project) 600,000 250,000 150,000 168,000 7950 Depreciation 167,000 167,000 153,000 85,000 Estimated depreciation 167,000 167,000 153,000 85,000 9100 Contingency 15,000 15,000 15,000 15,000 Contingency - may include lift station impeller replacement at Bronson 15,000 15,000 15,000 15,000 9900 Transfer out 140,000 140,000 - Sewer system upgrades in conjunction with major roadway program 140,000 140,000 - - 1,900,153 1,644,263 1,3Jg5// 1,5M,911 15 2017 Budget Summary Operating expenses 2014 2015 2016 2017 Y -T -D 2018 Change from 2017 Other professional services Actual Actual Actual Bridge 09/30/17 Reques; Dollar Percent Street Lighting (Fund 740): 62,996 Personnel services 70,165 70,000 50,340 70,000 - 0.00% 4800 Revenues 594 603 0100 Salaries, regular 2,768 8,430 7,014 6,765 3610 Investment income 5,251 1,250 1,164 1,300 356 1,300 - 0.00% 3716 Penalties 603 719 728 500 912 500 - 0.00% 3740 Street lighting charges 87,449 90,844 97,031 103,902 77,162 103,902 - 0.00% Total revenue 93,303 92,813 98,923 105,702 78,430 105,702 - 0.00% Operating expenses - - - 6,924 5,173 7,133 209 3030 Other professional services Operations (4416) 796 35 - - - - 0.00% 3210 Electricity 62,996 Personnel services 70,165 70,000 50,340 70,000 - 0.00% 4800 Insurance 594 603 0100 Salaries, regular 2,768 8,430 7,014 6,765 5,425 6,286 (479) -7.08% 0110 Salaries, overtime - 115 119 - 93 - - 0.00% 0300 Social security 189 487 494 518 332 481 (37) -7.14% 0321 PERA 202 504 515 434 342 396 (38) -8.76% 0400 Group insurance 588 1,132 1,172 630 812 666 36 5.71% 0500 Workers compensation 22 346 240 294 230 304 10 3.40% Total personnel services 3,769 11,014 9,554 8,641 7,234 8,133 (508) -5.88% Materials & supplies 1600 Supplies, operating - - 25 1,000 1,334 1,000 - 0.00% Contractual services - - - 6,924 5,173 7,133 209 3030 Other professional services - 796 35 - - - - 0.00% 3210 Electricity 62,996 73,907 70,165 70,000 50,340 70,000 - 0.00% 4800 Insurance 594 603 591 900 574 900 - 0.00% 5150 Repairs, utilities 1,409 698 - 3,000 - 3,000 - 0.00% 5160 Repairs, system maintenance - 93,208 - - - - - 0.00% -0.45% Total contractual services 64,999 169,212 70,791 73,900 50,914 73,900 - 0.00% Other 8011 Lease payable - principal (ESP) - - - 6,924 5,173 7,133 209 3.02% 8021 Lease payable -interest (ESP) - 2,335 2,532 2,329 1,765 2,119 (210) -9.02% 9900 Transfer to General Fund 2,462 2,536 2,612 2,690 - 2,771 81 3.01% Total other 2,462 4,871 5,144 11,943 6,938 12,023 80 0.67% 58,547 75,689 17,142 29.28% Net assets, end of year $137,422 $ 45,138 0 Total expenditures 71,230 185,097 85,514 95,484 66,420 95,056 (428) -0.45% Revenues over (under) expenditures 22,073 (92,284) 13,409 10,218 12,010 10,646 428 4.19% Add back: Capital outlays/Prin on debt - - - 6,924 5,173 7,133 209 3.02% Change in net assets 22,073 (92,284) 13,409 17,142 17,183 17,779 637 3.72% Net assets, beginning year 115,349 137,422 45,138 58,547 58,547 75,689 17,142 29.28% Net assets, end of year $137,422 $ 45,138 $ 58,547 $ 75,689 $ 75,730 $ 93,468 $ 17,779 23.49% 86,843 86,923 M Fund: 740 Street Lighting Fund Revenues Account Description 2015 2016 2017 2018 Description 3610 Interest revenue 1,300 1,300 1,300 1,300 Estimated interest earnings at 1%. 1,300 1,300 1,300 1,300 3716 Penalties 500 S00 500 500 Estimated late fees on street lighting charges. 500 500 500 500 3740 Street lighting charges 91,567 97,290 103,902 103,902 Estimated utility charges for street lighting. 91,567 97,290 103,902 103,902 Fund: 740 Departmenh. 4416 Operations 1600 Supplies, operating 1,000 1,000 1,0001,000 Bulbs, ballasts, covers, etc... 1,000 1,000 1,000 1,000 3210 Electricity 90,000 78,000 70,000 70,000 Estimate 90,000 78,000 70,000 70,000 4800 Insurance 900 900 900 900 Share ofproperty/liability insurance 900 900 900 900 5150 Repairs, utilities 3,000 3,000 3,000 3,000 Repairs to street and hail lighting. 3,000 3,000 3,000 3,000 8011 8021 Lease payable (principal) Lease payable (interest) - 9,556 6,924 2,329 7,133 2,119 Energy savings program (LED trail lighting) Interest - 9,556 9,253 9,252 9900 1'ransferout 2,536 2,612 2,690 2,771 Transfer to General Fund for administrative overhead costs 2,536 2,612 2,690 2,771 97,436 95,068 86,843 86,923 783% -2.43% -8.65% 0.09% 17 2017 Budget Summary Operating expenses 2014 2015 2016 2017 Y -T -D 2018 Chanee from 2017 1240 System Maintenance (4415): Actual Actual Actual Request 09/30/17 Rennes t Dollar Percent Storm Water (Fund 745): services 3,478 1,296 4,725 1,678 4,725 - 0.00% - Revenues 0100 Salaries, regular 61,400 70,056 72,358 74,708 54,893 73,978 (730) -0.98% 3359 Other state grants - - 422 - - - - 0.00°D 3610 Investment income (charges) 85,811 18,137 18,216 15,000 5,596 16,000 1,000 6.67% 3716 Penalties & interest 1,706 1,990 1,918 1,500 2,227 1,500 - 0.00% 3718 Impact charges - 848 1,128 - 19,598 - - 0.00% 3730 Surface water charges 276,652 263,254 261,021 270,000 199,730 265,000 (5,000) -1.85% 3972 Transfer from other funds - 210,000 - 5,674 - 2,754 - 0.00% Total revenue 364,169 494,229 282,705 286,500 227,151 282,500 (4,000) -1.40% Operating expenses 1,201 1,382 3,981 2,750 1,805 2,750 - 0.0000/ 1240 System Maintenance (4415): - - - - 473 - - 0.0000/ 1600 Personnel services 3,478 1,296 4,725 1,678 4,725 - 0.00% - Motor fuels 0100 Salaries, regular 61,400 70,056 72,358 74,708 54,893 73,978 (730) -0.98% 39 0110 Salaries, overtime 6,511 1,975 2,116 1,267 1,691 1,308 41 3.24% 577 0150 Salaries, part-time 5,910 5,452 3,871 2,640 6,757 2,640 - 0.00% 300 0300 Social security 5,553 5,629 5,807 6,014 4,603 5,961 (53) -0.88% 10,307 0321 PERA 4,780 5,109 5,406 5,697 3,912 5,647 (50) -0.88% 0322 GASB 68 Pension expens - 2,648 8,756 - - - 0.0000/ 0400 Group insurance 3,750 5,137 5,674 13,248 2,754 13,800 552 4.17% 0500 Workers compensation 5,608 6,652 2,495 2,851 2,230 2,408 (443) -15.54% Total personnel services 93,512 102,658 106,483 106,425 76,840 105,742 (683) -0.64% Materials & supplies 1230 Supplies, equipment 1,201 1,382 3,981 2,750 1,805 2,750 - 0.0000/ 1240 Supplies, streets - - - - 473 - - 0.0000/ 1600 Supplies, operating 3,297 3,478 1,296 4,725 1,678 4,725 - 0.00% 1700 Motor fuels 3,901 3,382 1,951 2,070 267 2,250 180 8.70% 2100 Books/Periodicals 39 - - - - - - 0.00% 2400 Uniforms 393 577 727 470 221 470 - 0.00% 2410 Mats & towels 285 293 300 292 171 292 0.00°° 90.91% Total materials & supplies 9,116 9,112 8,255 10,307 4,615 10,487 180 1.75% Contractual services 3030 Other professional services 3100 Telephone 3610 Memberships 3630 Training 4010 Equipment rental 4800 Insurance 5120 Repairs, vehicles 5150 Repairs, utilities 950 Total contractual services Capital outlays 7050 Construction 7950 Depreciation Total capital outlays Miscellaneous: 9900 Transfer out Total miscellaneous 'total System Maintenance 17,537 4,475 8,377 29,748 2,014 12,269 (17,479) -58.76% 645 949 736 872 506 872 - 0.00% 345 950 955 1,045 1,050 1,045 - 0.00% 1,534 697 500 1,695 556 1,695 - 0.00% - - 2,628 6,000 - 6,000 - 0.00% 4,027 5,613 32 4,000 2,551 4,000 - 0.00% 192 46 1,838 1,500 (355) 1,500 - 0.00% 50,366 8,132 10,262 55,000 37,333 105,000 50,000 90.91% 74,646 20,862 25,328 99,860 43,655 132,381 32,521 32.57% - - - 75,000 70,246 75,000 - 0.00% 32,503 44,623 35,353 32,000 32,000 0.00% 32,503 44,623 35,353 107,000 70,246 107,000 - 0.00% 82,168 82,383 82,604 7,832 8,067 235 3.00° 82,168 82,383 82,604 7,832 8,067 235 3.00% 291,945 259,638 258,023 331,424 195,356 363,677 32,253 9.73% 224,999 257,935 0.00% 18 Fund: 745 Storm Water '- Revenues Account Description 2015 2016 2017 2018 Description 3610 Inter" revenue 15,000 15,000 15,000 16,000 Estimated interest earnings at]%. 15,000 15,000 15,000 16,000 3716 Penalties 1,500 1,500 Estimated late payment fees. - - 1,500 1,500 3730 Utility sales 265,000 270,000 270,000 265,000 Estimated surface water charges. 265,000 270,000 270,000 265,000 3972 Transfers - Vehicle & equip Fd 210,000 - Transfer for capital equipment purchases 210,000 Fund: 745 lDepartmeuf:"4415 System Maintenance 1230 Supplies, equipment < $5000 1,500 1,500 1,250 1,250 500 500 1,500 1,000 250 1,500 1,000 250 Miscellaneous equipment & parts (AEB1 parts, pole camera parts) Filters, brakes, bulbs, xvipers, tires, batteries, etc... Hoses & nozzles 3,250 3,250 2,750 2,750 1240 Supplies, streets 300 300 - - Bitummousmlx 300 300 - - 1600 Supplies, operating 250 250 2,450 3,500 175 175 150 150 150 150 2,500 2,500 250 2,000 175 150 150 2,000 250 2,000 175 150 150 2,000 Concrete Rain Garden mix, riprap, topsoil, seed and sod Concrete adjustment rings Hand tools CD's, DVDs, software upgrade for camera van Catch basin castings, pipe, approns, etc... 5,675 6,725 4,725 4,725 1700 Motor fuels 2,700 2,475 2,070 2,250 900 gallons unleaded @ $2.50 for utility truck 2,700 2,475 2,070 2,250 2100 BooksQ'miodicals 100 100 - Storm water books/periodicals 100 100 2400 Uniforms 470 470 470 470 Uniferms/clothing(7.3% of$4,500,.8 FTE x$175 per contract) 470 470 470 470 2410 Mats &travels 365 292 292 292 Share officer mats& shop totvels(7.3%of$4,000) 365 292 292 292 3030 Other professional services 7,500 7,500 2,500 2,500 1,000 1,000 t00 100 1,106 1,127 1 25,000 2,500 1,000 100 1,148 7,500 2,500 1,000 100 1,169 Consulting engineers(SWEET, comp plan, Proj Priority list) Areview/GIS base map consulting Asset management sofivare fire extinguisher inspection/serotic (5 @$20) Audit fees 3.5%(2017-$32,800,2018-$33,400) 12,206 12,227 29,748 12,269 3100 Communications 635 782 90 90 782 90 782 90 Cell Phone (8.5% of$9,200) 800 Mhz radio license fee (33%)(5 radios @ $4.48 per month) 725 872 872 872 3610 Memberships 190 190 800 800 45 45 200 800 45 200 800 45 American Public Works Association (APWA)(25% of$800) Minnesota Cities Stora Water Coalition MN Safety Council (11% of$405) 1,035 1,035 1,045 1,045 3630 Training 200 200 55 55 350 350 500 500 750 750 270 270 220 220 100 100 200 55 350 500 - 270 220 100 200 55 350 500 - 270 220 100 Seminars & training sessions (Stone vater) Hearing test/R2K (1.1 FTE ° $50) Safety training NPDES compliance training Tuition reimbursement Erosion & Stonnwater Mainz. Certification Equipment operator training ComputerAvelemar training 2,445 2,445 1,695 1,695 4010 Equipment rental 6,000 6,000 6,000 Rent mini excavater for clean-outs - 6,000 6,000 6,000 4800 Insurance 2,500 2,500 1,500 1,500 2,500 1,500 2,500 1,500 Share ofpropertyAiability insurance Deductible 4,000 4,000 4,000 4,000 5120 Repairs, vehicles 1,500 1,500 1,500 1,500 Utility track & equipment repairs 1,500 1,500 1,500 1,500 5150 Repairs & insist., utilities 50,000 44,000 - - 30,000 - 25,000 30,000 50,000 25,000 Repair & maintain stern sewers, ponds, basins, and drainage issues Arden Ave Storm sewer cleaning Storm Scorer slip tinning improvements 50,000 44,000 55,000 105,000 7030 Equipment > $5000 - 12,975 2,750 2,750 - - - Trailer for backhoe Electronic rain gauges for SCADA (33%)(total cost 2,750 15,725 - - 19 2017 Budget Summary Materials & supplies 1230 2014 2015 2016 2017 Y -T -D 2018 Change from 2017 - 0.00% Actual Actual Actual Request 09/30/17 Request Dollar Percent Storm Water (Fund 745): 1700 Motor fuels 4,124 2,841 1,906 3,800 1,941 3,800 Street Sweeping (4417): 2400 Uniforms 60 52 53 116 36 116 Personnel services 2410 Mats & towels 44 44 46 72 28 72 0100 Salaries, regular 8,695 11,787 12,028 11,713 9,137 12,088 375 3.20% 0110 Salaries, overtime 306 394 416 1,267 359 1,308 41 3.24% 0300 Social security 637 904 921 993 713 1,025 32 3.22% 0321 PF.RA 642 885 900 973 688 1,005 32 3.29% 0400 Group insurance 1,220 936 952 2,304 690 2,400 96 4.17% 0500 Workers compensation 929 1,623 598 683 534 582 (101) -14.7900% Total personnel services 12,429 16,529 15,815 17,933 12,121 18,408 475 2.6500/ Materials & supplies 1230 Supplies, equipment 2,129 1,131 749 2,500 96 2,500 - 0.00% 1600 Supplies, operating 2,002 2,939 18 3,500 73 3,500 - 0.00% 1700 Motor fuels 4,124 2,841 1,906 3,800 1,941 3,800 - 0.00° 2400 Uniforms 60 52 53 116 36 116 - 0.00° 2410 Mats & towels 44 44 46 72 28 72 0.00° Total contractual services Total materials & supplies 8,359 7,007 2,772 9,988 2,174 9,988 - 0.00% Contractual services 3030 Other professional services 4 4 6 - - - - 0.00° 3530 Disposal - - - 50,000 - 50,000 - 0.00% 3630 Training 11 6 141 280 - 280 - 0.00% 5130 Repairs, equipment - 141 - 4,000 4,000 0.00% Total contractual services 15 151 147 54,280 54,280 - 0.00% Capital outlays 7030 Equipment - - - - 0.00% Total capital outlays - - - - - - 0.00% 0.00% Miscellaneous: 0.00% 9900 Transfer out 16,000 71,000 32,000 32,000 32,000 0.00% Total miscellaneous 16,000 71,000 32,000 32,000 32,000 0.00% Total street sweeping 36,803 94,687 50,734 114,201 14,295 114,676 475 0.4200/ 96,268 96,268 Total expenditures 328,748 354,325 308,757 445,625 209,651 478,353 32,728 7.34% Revenues over expenditures 35,421 139,904 (26,052) (159,125) 17,500 (195,853) (36,728) 23.08% Add back: Capital outlays - - - 75,000 70,246 75,000 - 0.00% Change in net asssets 35,421 139,904 (26,052) (84,125) 87,746 (120,853) (36,728) 43.66% Net assets, beginning year 3,055,920 3,091,341 3,167,772 3,141,720 3,141,720 3,057,595 (84,125) -2.68% Accounting Change GASB 68 pension (63,473) Net assets, end ofyear $3,091,341 $3,167,772 $3,141,720 $3,057,595 $3,229,466 $2,936,742 $ (120,853) -3.95% 321,267 354,203 20 Fund: 745 tDepartmerit: 4415 System Mainteoanre 7050 Construction > $25000 - 50,000 - - 75,000 - - - 25,000 25,000 75,000 75,000 2255 Lambert (pipe ditch)(possible matching grant from Rice Creek WSD) Mustang Drive improvements Storm water projects (Weir at Silverview Pond)(caryover to 2018) 100,000 75,000 75,000 75,000 7950 Depreciation 32,000 32,000 32,000 32,000 Estimated depreciation 32,000 32,000 32,000 32,000 9900 Transferout 75,000 75,000 - - 7,383 7,604 7,832 8,067 Storm water system upgrades in conjunction with major roadway, program General Fund 82,383 82,604 7,832 8,067 301.904 291.020 224,999 257.935 Fund: 745, Department: 4417 Street Gleaning 1230 Supplies, equipment 1$5000 2,500 2,500 2,500 2,500 Misc. sweeper repairs- belts, pumps, hoses, filters, etc. 2,500 2,500 2,500 2,500 1600 Supplies, operating 2,300 700 t00 400 2,300 700 100 400 2,300 700 loo 400 2,300 700 100 400 Gutter brooms Belts, pumps, hoses, filters, etc... for sweeper Gloves, hearing protection, etc... 2 dirt slices 3,500 3,500 3,500 3,500 1700 Motor fuels 3,500 1,000 3,250 1,000 2,800 1,000 2,800 1,000 Diesel fuel - 1000 gallons rci $2.80/gallon Hydraulic oil -4 changes 4,500 4,250 1 3,800 3,800 2400 Uniforms 116 116 116 116 Uniforms/clothing(1.8% of $4,500_2 IrfE x$175 per contract) 116 116 116 116 2410 Mats & towels 90 72 72 72 Share of floor mats & shop towels (1.8% of $4,000) 90 72 72 72 3530 Disposal 5,000 50,000 50,000 50,000 Sweeping pile disposal (estimated 5 year project) 5,000 50,000 50,000 50,000 3630 Training 250 30 250 30 250 30 250 30 NPDES compliance training Maintenance Expo 280 280 280 280 5130 Repairs, equipment 4,000 41000 4,000 4,000 Sweeper repairs 4,000 4,000 4,000 4,000 7030 Equipment > $5000 210,000 - - - Street sweeper(250,000-trade-in of 40,000) 210,000 9900 1 Transfer one to Vehicle & Equip 71,000 32,000 32,000 32,000 Transfer to Vehicle &Equip Fund for future replacements 71,000 32,000 32,000 32,000 300,986 96,718 96,268 96,268 602,890 387,738 321,267 354,203 64.67% -35.69% -17.14% 10.25% 21 THIS PAGE LEFT BLANK INTENTIONALLY 22 CITY OF MOUNDS VIEW, MINNESOTA Capital Project Funds 2018 Budgets Combining Statement of Revenues and Expenditures 23 Park Vehicle and Special Street Total Budget Dedication Equipment Projects Improvement 2018 2017 Revenue: Taxes $ - $ - $ - $ - $ - $ 300,000 Franchise fees - - - 290,000 290,000 280,000 Special assessments - - - 20,000 20,000 20,000 Intergovernmental: State - - - 275,000 275,000 275,000 County - - - - - 39,300 Miscellaneous: Investment income 2,000 - 2,000 15,000 19,000 56,000 Other 3,000 - - - 3,000 3,000 Total revenue 5,000 - 2,000 600,000 607,000 973,300 Expenditures: General government - - 40,000 - 40,000 31,000 Public safety 79,100 - - 79,100 77,300 Sheets and highways - - 792,000 1,250,000 2,042,000 10,288,027 Culture and recreation 320,000 - - - 320,000 123,850 Total expenditures 320,000 79,100 832,000 1,250,000 2,481,100 10,520,177 Excess (deficiency) of revenue over expenditures (315,000) (79,100) (830,000) (650,000) (1,874,100) (9,546,877) Other financing sources (uses) Operating transfers Bonds issued - - - - 7,500,000 Transfers in - 346,000 75,000 421,000 384,000 Transfers out - (22,000) (126,284) (148,284) (56,600) Total other financing sources (uses) - 324,000 (51,284) 272,716 7,827,400 Net change in fund balance (315,000) 244,900 (881,284) (650,000) (1,601,384) (1,719,477) Fund balance, January 1 292,257 1,358,486 1,363,512 1,127,785 4,142,040 5,643,337 Fund balance, December 31 $ (22,743) $ 1,603,386 $ 482,228 $ 477,785 $ 2,540,656 $ 3,923,860 23 2018 Budget Summary Y -T -D 2014 2015 2016 2017 09/30/17 2018 Change from 2017 Actual Actual Actual Budge f Actual Request Dollar Percent Park Dedication (Fund 451): Revenues 3610 Investment income 17,648 5,037 4,334 2,000 1,321 2,000 - 0.00% - 23,307 - 3650 Park donations 8,900 15,085 - - - - - 0.00% 2,235 3652 Park dedication fees 213,529 - 1,082 3,000 - 3,000 - 0.00°D 494,936 Total revenue 240,077 20,122 5,416 5,000 1,321 5,000 - 0.00% Total capital outlays Operating expenses Operations (4350): Materials & supplies 1230 Supplies, equip. <$5,000 15,367 - - - 2,304 - - 0.00% 1600 Supplies, operating - - 3,973 - - - - 0.00% Total materials & supplies 15,367 - 3,973 - 2,304 - - 0.00% Contractual services 25,562 67,380 50,987 3030 Other professional services 2,235 - 23,307 - - - - 0.00% 5110 Repairs, Buildings & Grounds - - 23,707 - - - - 0.00% Total contractual services 2,235 - 47,014 - - - - 0.00% (205,150) 186.75% Fund balance, beginning year Capital 494,936 447,678 402,107 7050 Construction 7,960 67,380 - 114,850 23,189 320,000 205,150 178.62% Total capital outlays 7,960 67,380 - 114,850 23,189 320,000 205,150 178.62% 'Total expenses 25,562 67,380 50,987 114,850 25,493 320,000 205,150 178.62% Net change in fund balance 214,515 (47,258) (45,571) (109,850) (24,172) (315,000) (205,150) 186.75% Fund balance, beginning year 280,421 494,936 447,678 402,107 402,107 292,257 (109,850) -27.32% Fund balance, end of year $ 494,936 $ 447,678 $ 402,107 $ 292,257 $ 377,935 $ (22,743) $ (315,000) -107.78% 24 Fund: 451 ParkDedicadop Bund F". enditures' Revenues ' Account Description 2015 2016 2017 2018 Description 3610 investment income2,000 2,000 2,000 2,000 Estimated interest earnings at l%. aoa z,000 2,005 z,000 3652 Park dedication fees 6,000 6,000 3,000 3,000 Developer payments 6,000 6,000 3,000 3,000 Fund: 451 � Department: 4470 F". enditures' 7050 Construction > $25000 - 20,000 - - Random Park Building interior remodeling - 25,000 - - Roofing shatters 100,000 - - 70,000 City Hall Pak redesign?` - 220,000 50,000 - Groveland Park Improvements 25,000 - 25,000 - Disk golfcourse improvements at Silverview Park - - 15,000 - Irrigation improvements Silverview Park 2,500 - - - Bike racks, Benches, Trash containers, Picknick tables, etc (BBC donations) - - 60,000 250,000 Greenfield basketball and tennis courts - resurface 14,850 - Hillview hockey rink 347,500 95,000 114,850 320,000 25 2018 Budget Sulnlnaty Y -T -D 2014 2015 2016 2017 09/30/17 2018 Change from 2017 Actual Actual Actual Budget Actual Request Dollar Percent Vehicle & Equipment (Fund 460): Revenues 3972 Transfers in - General fund 100,000 110,000 150,000 175,000 - 200,000 25,000 14.29% 3972 Transfers in - Water 60,000 - - 64,000 - 66,000 2,000 3.13% 3972 Transfers in - Sewer 36,000 53,000 42,000 38,000 - 48,000 10,000 26.32% 3972 Transfers in - Storm Water 16,000 71,000 32,000 32,000 - 32,000 - 0.00% 82,000 Total revenue 212,000 234,000 224,000 309,000 - 346,000 37,000 11.97% Expenditures Police (4200): Materials & supplies 1230 Supplies, equip < $5,000 3030 Other professional services 5120 Repairs, vehicles Capital 7030 Equipment 7040 Vehicles Total Police Park and rec (4360): Capital 7030 Equipment 7040 Vehicles Total Park and rec PW Streets (4470): Materials & supplies 1230 Supplies, equip < $5,000 Capital 7030 Equipment 7040 Vehicles Total PW Streets Other (4160): 0.00% 2,897 - 2,402 - - - - 0.00% 941 - 2,535 - 4,820 - - 0.00% 4,542 - - - - - - 0.00% - - - - 4,791 - - 0.00% 45,952 57,947 79,444 77,300 62,606 79,100 79,100 102.33% 54,332 57,947 84,381 77,300 72,217 79,100 79,100 102.33% 183,224 93,649 10,931 9,000 7,800 - - 0.00° 26,696 - - - - - - 0.00% 209,920 93,649 10,931 9,000 7,800 - - 0.00% 0.00% 4,215 - - - - - - 0.00% - - - 20,000 - - 0.00% 96,622 - 15,519 159,000 76,364 - - 0.00% 100,837 - 15,519 179,000 76,364 - - 0.00% 9900 Transfer out - General Fund 38,316 21,000 22,000 21,600 - 22,000 400 1.85% 9900 Transfer out - Water 72,000 - - 35,000 - - (35,000) -100.00% 9900 Transfer out - Sewer - - 60,000 - - - - 0.00% 9900 Transfer out - Storm Water - 210,000 - - - 0.00% Total other 110,316 231,000 82,000 56,600 - 22,000 (34,600) -61.13% Total expenditures 475,405 382,596 192,831 321,900 156,381 101,100 44,500 41.20% Net change in fund balance (263,405) (148,596) 31,169 (12,900) (156,381) 244,900 257,800 -1998.45% Fund balance, beginning year 1,752,218 1,488,813 1,340,217 1,371,386 1,371,386 1,358,486 (12,900) -0.94% Fund balance, end of year 1,488,813 1,340,217 1,371,386 1,358,486 1,215,005 1,603,386 244,900 18.03% 26 Fund: 460 Vehicle&Equipment Fund Revenues Account Description 2015 2016 1 2017 2018 D"Mption 3961 'transfers in 110,000 58,000 53,000 71,000 150,000 64,000 42,000 32,000 175,000 64,000 38,000 32,000 200,000 66,000 48,000 32,000 From General Fund ($267,000 5yrFin Plan) From Water Fund From Sanitary Sewer Fund From Stomr Water Fund 292,000 288,000 309,000 346,000 Fund: 460 Deppr4ment: 4200 Police Operations 7030 Equipment>$5000 -1 10,000- - Radar (miler 10,000 - 7040 Vehicles 65,000 74000 77,300 79,100 :2t sa52i,M(2) Mme Rl .(2) v,M, p)oma s5,5W,(1) s2.000 65,000 74,,000 77,300 79,100 hpnd:`460 Department: 4360Parhs Operations 7030 Equipment > $5000 - 115,000 8,000 10,000 9,000 - - - - Utility Cart Engine for parks mower Parks mower ($13,500 Walker MTG11S mower move to 2017) 115,000 18,000 9,000 7040 Vehicles - Parks-3/4 ton pick-up Fund: 460 Department 4470Pavementll anagerent' ; Operations 7030 Equipment > $5000 - - 20,000 - Compactor 20,000 7040 Vehicles - - 34,000 125,000 - - Street main( 1/2 tan pick-up Dump truck ($160,000 net of trade-in $35,000) - - 159,000 - 9900 Transfers out 21,000 - 210,000 22,000 83,000 - 21,600 - - 35,000 22,000 - - - Various equipment purchases general hand Sower- Generator lift station (natural gas) Sumn Water- street sweeper (net of $40,000-$50,000 trade-in) Water-(1/2 ton truck 4x4($35,000) 231,000 105,000 56,600 1 22,000 27 2018 Budget Summary 9.1 Y -T -D 2014 2015 2016 2017 09/30/17 2018 Change from 2017 Actual Actual Actual Budge i Actual Request Dollar Percent Special Projects (Fund 480): Revenues 3553 Spec assessmt penalty & intere - - 256 - - - 0.00% 3610 Investment income 33,985 12,483 11,171 4,000 3,414 2,000 (2,000) -50.00% 3680 Other revenue 4,000 - - - - - - U0% 3972 Transfers in 912,000 200,000 375,000 75,000 - 75,000 - 0.00% 3993 Bond sales, - - - 7,500,000 6,114,203 - (7,500,000) -100.00% Total revenue 949,985 212,483 386,427 7,579,000 6,117,617 77,000 (7,502,000) -98.98% Operating expenses Operations (4160): Materials & supplies 1230 Supplies, equipment < $5,000 11,881 - - - - - - 0.00% 1600 Supplies, operating 828 - - - - - - 0.00% Total materials & supplies 12,709 - - - - - - - Contractual services 3030 Other professional services 190 - - - - - 0.00% 5130 Repairs; Equipment 3,189 - 3,679 - - - - 0.00% Total contractual services 3,379 - 3,679 - - - - 0.00% Capital (4160) 7030 Capital equipment - - - - - - - 0.00% 7050 Construction - - 198,413 - 26,909 - - 0.00% Total capital outlays - - 198,413 - 26,909 - - 0.00% Operations (4180): Contractual services 3030 Other professional services 5,969 4,763 4,624 31,000 24,675 40,000 9,000 29.03% 5130 Repairs; Equipment 12,359 1,833 - - - - - 0.00% Total contractual services 18,328 6,596 4,624 31,000 24,675 40,000 9,000 29.03% Capital (4180) 7030 Capital equipment 101,297 - 44,462 160,000 31,196 66,000 (94,000) -58.75% 7050 Construction 198,075 79,600 407,896 287,027 5,733 726,000 438,973 152.94% Total capital outlays 299,372 79,600 452,358 447,027 36,929 792,000 344,973 77.17% Capital (4470) 7050 Construction - - - 7,000,000 2,394,794 300,000 (6,700,000) -95.71% Total capital outlays - - - 7,000,000 2,394,794 300,000 (6,700,000) -95.71% Other 9900 Transfer out - - - - - 126,284 126,284 #DIV/0! Total other - - - - - 126,284 126,284 #DIV/0! Total expenses 317,700 86,196 456,982 7,478,027 2,483,307 1,258,284 (6,219,743) #DIV/O! Net change in fund balance 632,285 126,287 (70,555) 100,973 3,634,310 ######## (1,282,257) -1269.90% Fund balance, beginning year 574,522 1,206,807 1,333,094 1,262,539 1,262,539 1,363,512 100,973 8.00% Fund balance, end of year 1,206,807 1,333,094 1,262,539 1,363,512 4,896,849 182,228 (1,181,284) -86.64% 9.1 Fund: 480 Special Projects'. Expenditures 3030 Revenues Account Description 2015 2016 2017 2018 Description 3610 Investment income 2,000 6,000 4,000 2,000 Estimated interest earnings at 1%. 2,000 6,000 4,000 2,000 3972 Transfers in 50,122 75,000 75,000 75,000 Transfer treat General Fund 50,122 75,000 75,000 75,000 3993 Bond proceeds Roofmanagemenl survey - 7,500,000 - G.O. Bonds for PW facility 7,500,000 - Fund: ial Deparlment:.4180 Expenditures 3030 Other professional services - - - 20,000 Community Center upgrades (4 more cameras, dividers, bleechers, curtain raps - - 16,000 10,000 Siren upgrades (2 simns)(Bronson, Mustang Circle) - - 15,000 - Security fence for PD puking lot 10,000 Roofmanagemenl survey 4,500 - Interior painting Police Department 4,500 - 31,000 40,000 7030 Capital, equipment > $5000 - - - Purchase copiers(3) Main copier, police, comm dev/6nance(replace 2019) - 10,000 10,000 10,000 Park building video and door lock improvements - 30,000 - Video and Security improvements for CH and CC (BBC grant of$2,000) - 8,250 - - Road sensors 3 locations - 11,450 - 18,000 Automatic Tonder switch (City Hal( generator) - 3,150 - - Upgrade CH electrical panel - - - 38,000 Audio Visual upgrades for Banquet Center - - 100,000 City monument sign County H round -about gateway 50,000- Website - 62,850 1 160,000 66,000 7050 Construction > $25000 200,000 40,000 200,000 - 7,000,000 - 300,000 Comrn. Center relocate entrance sign (carryover from 2007) PW Building Project (design phase)(constrnetion in 2017) 150,000 375,000 - - Pathway rehabilitation program (Silver View Park) - 200,000 250,000 483,000 Splash Pad - - 218,000 City Hall Park redesibm 25,000 - 37,027 - CC HVAC improvements (RTU -0,7 and VAV's) 30,000 - - - Remodel prep kitchen - - 25,000 CommCtr restrooms in gym locker rooms - 40,000 - - Remodel /Expand exercise area ($40,000 to 2016) 8,000 - Remodel Conor Ctr Admin offices 413,000 855,000 1 7,287,027 1 1,026,000 9900 Transfer to Debt Service Fund 126,284 Feb nary Interest Payment on PW CIP Bonds - - lz6,za4 29 2018 Budget Summary 30 Y -T -D 2014 2015 2016 2017 09/30/17 2018 Change from 2017 Actual Actual Actual Request Actual Reaueaf Dollar Percent Street Improvement (Fund 485): Revenues 3101 Property taxes 302,356 302,050 211,317 300,000 148,691 - (300,000) -100.00% 3180 Franchise fee 336,711 309,039 296,173 280,000 207,358 290,000 10,000 3.5700/ 3352 MSA street construction 327,190 323,342 364,924 275,000 363,357 275,000 - 0.00% 3360 Other county grant - - - 39,300 - (39,300) -100.00% 3370 Other local government revenr - - 126,323 - - - 0.00% 3550 Spec assessmt prepayment 42,215 62,890 37,960 20,000 11,887 20,000 - 0.00% 3610 Investment income 363,537 70,636 48,172 50,000 14,434 15,000 (35,000) -70.00% 3680 Other revenue 42,670 3,235 5,306 - 66 - - 0.00% 3972 Transfer from other funds 215,000 215,000 218,125 - - - 0.00% Total revenue 1,629,679 1,286,192 1,308,300 964,300 745,793 600,000 (364,300) -37.78% Operating expenses Operations (4470): Contractual services 3030 Other professional services 2,564 - 17,918 - 785 - - 0.00% 5220 Mounds View Blvd Imp. 27,128 - - - 0.00% Total contractual services 2,564 45,046 - 785 - - 0.00% Capital 7050 Construction 1,663,718 3031842 3,881,294 2 662,000 1,472,405 1,250,000 (1,412,000) -53.04% Total capital outlays 1,663,718 3,031,842 3,881,294 2,662,000 1,472,405 1,250,000 (1,412,000) -53.04% Total expenses 1,666,282 3,031,842 3,926,340 2,662,000 1,473,190 1,250,000 (1,412,000) -53.04% Net change in fund balance (36,603) (1,745,650) (2,618,040) (1,697,700) (727,397) (650,000) 1,047,700 -61.71% Fund balance, beginning year 7,225,778 7,189,175 5,443,525 2,825,485 2,825,485 1,127,785 (1,697,700) -60.09% Fund balance, end of year $7,189,175 $5,443,525 $2,825,485 $1,127,785 $2,098,088 $ 477,785 $ (650,000) -57.64% 30 Fund: 485 :Street Hnprovement ' hipenditures Revenues Account Description 2015 2016 2017 2018 Description 3101 Property taxes 300,000 300,000 300,000 - General tax levy for streets 300,000 300,000 300,000 - 3180 Franchise fee 255,000 265,000 280,000 290,000 Half of the 4% franchase fee on gas& electric utilities 255,000 265,000 280,000 290,000 3352 MSA Street Construction 315,000 275,000 275,000 275,000 State aid funds 315,000 275,000 275,000 275,000 3360 Other County grants - 39,300 39,300 - County trail grants( carryover) - 39,300 39,300 1 - 3550 Special assessments 20,000 20,000 20,000 20,000 Special assessments on private improvements 20,000 20,000 20,000 20,000 3610 Investment income 75,000 75,000 50,000 15,000 Estimated interest earnings at l%. 75,000 75,000 50,000 15,000 3972 'i'rsnsfer in 240,000 240,000 - Transfers from utility funds (water 25,000, sewer 140,000, storm 75,000) 240,000 240,000 - - 1,20J,000 1,214,31/1/ 904,SUU 6vu uuU Fund: 485 DepartmefC 4470 ' hipenditures 7050 Construction> $25000 - - - - 2013 Area F Street & Utility project 96,770 - - - 2014 Area G Street & Hill ity project 1,856,049 373,885 312,000 - 2015 Area II Street & Utility project 348,644 3,964,115 1,461,000 300,000 2016 Area l Street& Utility project - 75,000 800,000 Program Avenue CSAH 10 to CR H2 (design phase) - - - 50,000 Bronson Or from Edgewood to Long Lake - - - 100,000 Mill and overlay Silver View parking lot - 125,000 150,000 - Mill and overlay (CH & MVCC) - 285,000 285,000 - Cty Rd 11/10 intersection (MSA eligible)(City share)(Ramsey Cc is lead) - 627,000 79,000 - Trail segments 6 and 11 (County grad/match of$39,300) - 125,000 125,000 - Cty Rd I and Quincy Intersection street lights 50,000 75,000 - - Other pavement improvements (Silver View parking lot and trails) 350,000 75,000 175,000 - Seal coat projects 2,701,463 5,650,000 2,662,000 1,250,000 31 2018 Budget Summary Change from 2017 Dollar Percent 415,034 0.00% 2017 Y -T -D 2018 0.00% - Budget 09/30/17 Re uest GO Capital Imp. Plan Bonds of 2017A Debt Service (Fund 506): Revenues 0.00% 126,284 3101 Property taxes - - 415,034 3102 Delinquent taxes - - - 3121 Fiscal disparities - - - 3610 Investment income - - 200 3680 Misc revenue - - - 3972 Transfers - - 126,284 3993 Bond proceeds - - - Change from 2017 Dollar Percent 415,034 0.00% - 0.00% - 0.00% 200 0.00% - 0.00% 126,284 0.00% - 0.00% Total revenue - 541,518 541,518 0.00% Operating expenses (4650): Contractual services 8010 Debt, principal - - 0.00% 8020 Debt, interest - 211,419 211,419 0.00% 8030 Paying agent - 475 475 0.00% 8040 Continuing disclosure - 1,000 1,000 0.00% Total contractual services - 212,894 212,894 0.00% Net change in fund balance - 328,624 328,624 0.00% Fund balance, beginning year - - 0.00% Fund balance, end of year 328,624 328,624 0.00% 32 CITY OF MOUNDS VIEW, MINNESOTA Special Revenue Funds 2018 Budgets Combining Statement of Revenues and Expenditures and Net Changes in Fund Balances Fund Cable 335,057 (3,302) Community Lakeside Recycling TIF Total 14,211 828,480 TV Forfeiture EDA Center Park Grant District 45 2018 2017 Revenues: 864,190 1,265,071 2,548,687 Taxes 130,000 - 100,000 - - - 1,631,162 1,861,162 1,857,162 Intergovernmental: County grants - - - - - 32,284 - 32,284 32,284 Other local govt. - - - - 23,000 - - 23,000 23,000 Charges for services: Culture and recreation - - - 257,414 - - - 257,414 244,662 Miscellaneous: Fines - 2,000 - - - - - 2,000 5,500 Investment income - - - 300 300 - 3,000 3,600 4,300 Other - - - - 250 - - 250 250 Total revenues 130,000 2,000 100,000 257,714 23,550 32,284 1,634,162 2,179,710 2,167,158 Expenditures: Public safety Supplies - 6,100 - - - - - 6,100 17,200 Contractual services - 500 - - - - - 500 1,500 Capital outlay - - - - - - - - - Sanitation Personal services - - - - - 14,035 - 14,035 13,800 Supplies - - - - - 500 - 500 500 Contractual services - - - - - 17,749 - 17,749 17,984 Culture and recreation: Personal services 93,152 - - 48,226 4,152 - - 145,530 157,599 Supplies 4,250 - - 19,970 2,457 - - 26,677 22,520 Contractual services 50,517 - - 322,760 16,941 - - 390,218 368,769 Capital outlay 225,045 - - - - - - 225,045 10,000 Debt Service - - - 53,120 - - - 53,120 53,120 Economic development Personal services - - 108,665 - - - - 108,665 105,517 Supplies - - 700 - - - - 700 700 Contractual services - - 70,133 - - - 1,518,954 1,589,087 1,588,068 Capital outlay - - 50,000 - - - - 50,000 50,000 Total expenditures 372,964 6,600 229,498 444,076 23,550 32,284 1,518,954 2,627,926 2,407,277 Surplus of revenues over (under) expenditures (242,964) (4,600) (129,498) (186,362) - - 115,208 (448,216) (240,119) Other financing sources (uses) Transfers in - - 129,498 190,000 - - - 319,498 304,498 Transfers out - - - - - - (79,498) (79,498) (79,498) Total other financing sources (uses) - - 129,498 190,000 - - (79,498) 240,000 225,000 Net change in fund balance (242,964) (4,600) - 3,638 - - 35,710 (208,216) (15,119) Fund balance, January 1: 335,057 (3,302) 212,845 77,938 8,058 14,211 828,480 1,473,287 2,563,806 Fund balance, December 31 92,093 (7,902) 212,845 81,576 8,058 14,211 864,190 1,265,071 2,548,687 33 2018 Budget Summary Operating expenses Y -T -D Operations (4350) 3,942 3,900 2014 2015 2016 2017 09/30/17 2018 Change from 2017 675 200 Aetna l Actual Actual Budget Actual Rennes Dollar Percent Cable TV (Fund 210): 68,174 46,992 69,769 1,595 2.34% 0300 Social security 4,697 4,813 Revenues 5,215 3,478 5,338 123 2.36% 0321 PERA 4,599 4,850 4,975 3180 Franchise fee 126,980 126,182 134,883 126,000 68,100 130,000 4,000 3.17% 3680 Olherrevenue 2,400 2,400 1,200 - 508 - - 0.00% 212 Total revenue 129,380 128,582 136,083 126,000 68,100 130,000 4,000 3.17% Operating expenses Operations (4350) 3,942 3,900 5,714 6,000 2,914 8,400 2,400 40.00% Personnel services 675 200 313 750 680 1,550 800 106.67% 0100 Salaries, regular 63,790 65,002 66,948 68,174 46,992 69,769 1,595 2.34% 0300 Social security 4,697 4,813 4,884 5,215 3,478 5,338 123 2.36% 0321 PERA 4,599 4,850 4,975 5,113 3,494 5,233 120 2.35% 0400 Group insurance 10,570 10,747 11,099 12,096 8,157 12,600 504 4.17% 0500 Workers compensation 379 508 399 459 357 212 (247) -53.81% Total personnel services 84,035 85,920 88,305 91,057 62,478 93,152 2,095 2.30% Materials & supplies - - - 10,000 - 225,045 215,045 2150.45% 1230 Supplies, equipment 1,097 428 - 3,000 - 3,000 - 0.00% 1600 Supplies, operating 863 - - 1,250 - 1,250 - 0.00% Total materials & supplies 1,960 428 - 4,250 - 4,250 - 0.00% Contractual services 3030 Other professional services 3,942 3,900 5,714 6,000 2,914 8,400 2,400 40.00% 3630 Training & conferences 675 200 313 750 680 1,550 800 106.67% 3800 Mileage & parking 65 8 3 50 7 50 - 0.00% 3900 Grants & subsidies 28,390 28,560 28,765 29,628 29,298 30,517 889 3.00% 5130 Repairs, equipment - - - 10,000 - 10,000 - 0.0000/ Total contractual services 33,072 32,668 34,795 46,428 32,899 50,517 4,089 8.81% Capital 7030 Equipment - - - 10,000 - 225,045 215,045 2150.45% Total capital outlays - - - 10,000 - 225,045 215,045 2150.45% Total expenditures 119,067 119,016 123,100 151,735 95,377 372,964 221,229 145.80% Net change in fund balance 10,313 9,566 12,983 (25,735) (27,277) (242,964) (217,229) 844.10% Fund balance, beginning year 327,930 338,243 347,809 360,792 360,792 335,057 (25,735) -7.13% Fund balance, end of year $ 338,243 $ 347,809 $ 360,792 $ 335,057 $ 333,515 $ 92,093 $ (242,964) -72.51% 34,795 60,678 279,812 34 Fund: 210 Cable TV Department•. 4350 Revenues ' Operations 1230 Supplies, equipment < $5000 3,000 3,000 Account Description 2015 1? 2016 2017 1 2018 IDescripturn 3180 Franchise fee revenue 118,000 118,000 122,000 122,000 126,000 126,000 130,000 Estimated collections 130,000 3680 Other revenue 2,400 2,400 2,400 2,400 - - I.ease revenue from Library fiber connection - Uund: 210 Department•. 4350 Operations 1230 Supplies, equipment < $5000 3,000 3,000 3,000 3,000 Equipment costing less than $5,000 per item 3,000 3,000 3,000 3,000 1600 Supplies, operating 1,250 250 1,250 250 1,000 250 400 850 Recording media - tapes, DVD's Batteries, cables, bulbs, tapes, mist 1,500 1,500 1,250 1,250 3030 Other professional services 7,200 7,200 7,200 7,200 6,000 6,000 6,400 2,000 8,400 Web streaming meetings $533 per month. (current $1457/qtr) Technical support (due to loss of 100 his program) 3630 Training & conferences 300 350 350 400 350 1,200 Attendance at local training ACM National Conference (free registration) 300 350 750 1,550 3800 Mileage & parking 50 1 50 50 50 Mileage 50 50 50 50 3900 Omnts&subsidies 29,241 29,826 29,628 30,517 Share ofcosts of North Suburban Cable Commission 29,241 29,826 29,628 30,517 5130 Repairs, equipment 10,000 10,000 10,000 10,000 Repair and maintenance ofequipment 10,000 10,000 10,000 10,000 7030 Capital, equipment>$5000 - - - - 10,000 - - - - 10,000 8,300 4,595 8,850 190,000 3,300 Supplemental duct voddair conditioning Video Canreea Editing Computer Video storage (NAS) Control room/Council chmnbers replacement Bulletin Board - 10,000 225,045 51,291 51,926 60,678 279,812 7.12% 1.24% 16.85% 361.14% 35 Forfeiture (Fund 225): Revenues 3510 Ramsey Co Municipal Court 3514 Forfeitures Total revenue Operating expenses (4200): Materials & supplies 1230 Supplies, equipment 1600 Supplies, operating Total materials & supplies Contractual services 3030 Other professional services Total contractual services Capital 7030 Equipment Total capital outlays Total expenses Net change in fund balance Fund balance, beginning year Fund balance, end of year 2018 Budget Summary 2014 2015 2016 2017 Actual Actual Actual Budget Y -T -D 09/30/17 2018 Change from 2017 Actual Reques Dollar Percent 1,680 1,080 - - - - - #/DIV/0! 26,813 12,668 6,405 5,500 13,427 2,000 (3,500) -63.64% 28,493 13,748 6,405 5,500 13,427 2,000 (3,500) -63.64% 8,305 5,209 19,160 16,700 13,441 5,900 (10,800) -64.67% 9,220 151 236 500 159 200 (300) -60.00% 17,525 5,360 19,396 17,200 13,600 6,100 (11,100) -64.53% 2,450 4,920 2,722 1,500 3,909 500 (1,000) -66.67% 2,450 4,920 2,722 1,500 3,909 500 (1,000) -66.67% 12,914 10,240 21,665 - - - 0.00% 12,914 10,240 21,665 - - - - 0.00% 32,889 20,520 43,783 18,700 17,509 6,600 (12,100) -64.71% (4,396) (6,772) (37,378) (13,200) (4,082) (4,600) 8,600 -65.15% 58,444 54,048 47,276 9,898 9,898 (3,302) (13,200) -133.36° 54,048 47,276 9,898 (3,302) 5,816 (7,902) (4,600) 139.31% 36 Fund: 225 :Forfeiture Revenues Account Description 2015 2016 2017 2018 Description 3514 Forfeitures 5,500 S,S00 5,500 2,000 Sale of forfeited vehicles at auction. 5,500 5,500 5,500 2,000 Fund;,225 'Aepartment: 4200 ' 'Operations" 1230 Supplies- equipment x$5000 1,100 1,100 - 5,000 Taser(4) 1,000 6,000 10,000 - Body canrems and storage system - 2,000 - K-9 additional vehicle set-up costs - - - 900 Portable Breath Tester (PBT) 900 900 1,000 - Long rifle - 4,600 4,700 - (2) Ballistic shields 1,500 1,500 1,000 - Replacement Glock pistols(5)with trade-in 2,900 2,900 - Radar (included with vehicle purchase in equipment fund) 7,400 19,000 16,700 5,900 1600 Supplies -operating 500 500 500 200 Supplies to prepare vehicles for auction. (tows, title fees, batteries) 500 500 500 1 200 3030 Other professional services 1,500 1,500 1,500-F 500 Share of auction costs. 1,500 1,500 1,500 500 7030 Equipment>$5000 10,000 10,000 - - (2)In-squad cameras 15,000 15,000 - Stationary radar sign for County Rd I (Pinewood school) 257000 25,000 - - 34,400 46,000 18,700 6,600 141.40% 33.72% -59.35% -64.71% 37 2018 Budget Summary Operating expenses Y -T -D Rousing and Economic Development (4650): 28,844 2014 2015 2016 2017 09/30/17 2018 Change from 2017 Personnel services 898 Actual Actual Actual Budget Actual Request Dollar Percent EDA (Fund 230): 29,785 7,155 7,459 79,585 5,169 81,726 2,141 Revenues 0150 Salaries, part-time 12,614 49,964 53,006 - 37,476 - - 3101 Tax collections - - - 100,000 43,626 100,000 - 0.00% 3610 Investment income 4 - - - - - - 0.00% 3615 Interest received on notes 546 515 439 - - - - 0.00% 3680 Other revenue 5,547 - - - 3,000 - - 0.00% 3972 Transfers 85,428 97,140 125,331 129,498 - 129,498 - 0.00% 2.98% Total revenue 91,525 97,655 125,770 229,498 46,626 229,498 - 0.00% Operating expenses Rousing and Economic Development (4650): 28,844 19,978 9,915 34,240 5,050 35,014 774 2.26% Personnel services 898 - - 1,500 4,244 1,500 - 0.00% 0100 Salaries, regular 29,785 7,155 7,459 79,585 5,169 81,726 2,141 2.69% 0150 Salaries, part-time 12,614 49,964 53,006 - 37,476 - - 0.00% 0300 Social security 3,133 4,302 4,511 6,088 3,167 6,252 164 2.69% 0321 PERA 3,020 4,272 4,511 5,969 3,196 6,130 161 2.70% 0400 Group insurance 4,272 9,705 9,812 13,345 7,226 14,106 761 5.70% 0500 Workers compensation 513 626 465 530 414 451 (79) -14.91% Total personnel services 53,337 76,024 79,764 1051517 56,648 108,665 3,148 2.98% Materials & supplies 37,504 22,737 12,803 69,114 11,109 70,133 1,019 1.47% 1600 Supplies, operating - - - 500 - 500 - 0.00% 2100 Book & periodicals 278 - 139 200 139 200 - 0.00% Total materials & supplies 278 - 139 700 139 700 - 0.00% Contractual services 3030 Other professional services 28,844 19,978 9,915 34,240 5,050 35,014 774 2.26% 3420 Advertisements 898 - - 1,500 4,244 1,500 - 0.00% 3430 Printing - - - 500 - 500 - 0.00% 3610 Memberships 3,501 510 595 710 415 710 - 0.00% 3630 Training & conferences 1,055 1,354 1,042 3,410 986 3,410 - 0.00% 3800 Mileage 25 316 265 350 - 350 - 0.00% 4800 Insurance 3,037 435 427 649 414 649 - 0.00% 5210 Housing replacement 144 144 559 - - 0.00% 5220 Highway 10 redevelopment - - 27,755 - 28,000 245 0.88% Total contractual services 37,504 22,737 12,803 69,114 11,109 70,133 1,019 1.47% Capital outlays 9300 Business subsidies - - - 50,000 - 50,000 - 0.00% Total expenditures 91,119 98,761 92,706 225,331 67,896 229,498 4,167 1.85% Net change in fund balance 406 (1,106) 33,064 4,167 (21,270) - (4,167) -100.00% Fund balance, beginning year 48,748 49,154 48,048 208,678 208,678 212,845 4,167 2.00% Adj for land held for resale 127,566 Fund balance, end of year 49,154 48,048 208,678 212,845 187,408 212,845 - 0.00% 38 Fund: 230 LDA 'Housingand Economic Development "J 1600 Revenues Account Description 2015 2016 2017 2018 Description 3101 Tax revenue 230 230 100,000 100,000 EDAIRRA Levy - - 100,000 100,000 3972 Transfers 81,820 10,000 75,331 50,000 79,498 50,000 79,498 50,000 1Transfers from TlF5 Transfers from General Fund 91,820 125,331 129,498 129,498 Z9 498 229.496 Fund: 230 Department: 4650 'Housingand Economic Development "J 1600 Supplies, operating 100 100 500 500 Misc Office supplies 100 100 500 500 2100 Books & periodicals 230 230 200 200 Misc, reports & periodicals (Finance & Commerce) 230 230 200 200 3030 Other professional services - - 1,580 11,500 - - 4,500 1,610 11,500 4,000 5,000 14,500 1,640 2,100 7,000 4,000 5,000 14,500 1,670 2,844 7,000 Legal fees for development reviews Financial consultant fees (Ehlers) Special project consultant fees 5% audit fee (2016-$32,200, 2017-$32,800, 2018-$33,400) Loan Program Consultant (TDD) replaces HRC Marketing Consultant fees 13,080 17,610 34,240 35,014 3420 Advertising1,500 1,500 Targeted advertisements. - - 1,500 1,500 3430 Printing 500 100 500 100 400 100 400 100 Pmpcxty ad printing Misc printing 600 600 500 500 3610 Memberships 400 250 60 400 250 60 400 250 60 400 250 60 Economic Development Assoc of MN (EDAM) Twin Cities North Chamber of Commerce dues MN Assoc. of Govt Cormnunicalors (MAGC) 710 710 710 710 3630 Training & conferences - 600 400 535 275 600 581 535 275 600 2,000 535 275 600 21000 IEDC Conference Minneapolis Ehlers Finance Seminar EDAM summer conference Other miscellaneous training 1,000 1,991 3,410 3,410 3800 Mileage 100 350 350 350 Misc. mileage 4800 Insurance 649 649 649 649 Allocation ofthe City's property& liability insurance 649 649 649 649 5210 Housing programs - - - Housing Improvement programs 5220 1lighway 10 redevelopment - 27,755 28,000 Trailways & lighting in highway corridor, Gateway Signage - - 27,755 28,000 9300 Business loans/subsidies 50,000 50,000 Business improvement partnership loans/subsidies - - 50,000 50,000 16,469 22,240 119,814 120,833 -91.19% 35.04% 438.73% 0.85% 39 THIS PAGE LEFT BLANK INTENTIONALLY 40 2018 Budget Summary 41 Y -T -D 2014 2015 2016 2017 09/30117 2018 Change from 2017 Actual Actual Actual Budget Actual Request Dollar percent Community Center (Fund 252): Building overhead (4350) Building overhead revenues 166,478 712,348 170,400 176,000 481 190,300 (700) -0.40% Building overhead expenditure - 579,183 53,119 53,120 48,919 49,620 (3,500) -6.59% Net Building Overhead Operations 166,478 133,165 117,281 122,880 (48,438) 140,680 2,800 2.28% Banquet Center (4730): Banquet revenues 94,423 88,935 90,750 91,000 64,819 92,500 1,500 1.65% Banquet Center expenditures 131,664 120,327 127,718 117,914 96,466 126,151 8,238 6.99% Net Banquet Center (37,241) (31,392) (36,968) (26,914) (31,647) (33,651) (6,738) 25.0300/ YNICA (4732): YMCA revenues 70,463 81,812 72,952 57,700 32,901 67,200 9,500 16.46% YMCA expenditures 228,783 240,024 236,080 228,058 174,070 225,957 (2,101) -0.92% NetYNICA (158,320) (158,212) (163,128) (170,358) (141,169) (158,757) 11,601 -6.81% Office/Chamber space (4734): Office/Chamber revenues 2,000 7,450 8,500 8,362 6,446 8,362 - 0.00% Office/Chamber expenditures 6,003 6,135 5,570 4,706 2,978 4,657 (154) -3.27% Net Office/Chamber space (4,003) 1,315 2,930 3,656 3,468 3,705 154 4.21% Creative Kids Child Care Center (4736): Creative Kids revenues 83,135 84,854 85,635 87,600 65,473 89,352 1,752 2.00% Creative Kids expenditures 41,356 40,236 36,049 32,926 23,686 34,191 1,265 3.84% Net Creative Kids 41,779 44,618 49,586 54,674 41,787 55,161 487 0.89% Total revenue 416,499 975,399 428,237 420,662 170,120 447,714 12,052 2.87% Total expenditures 407,806 985,905 458,536 436,723 346,119 440,576 3,748 0.86% Net change in fund balance 8,693 (10,506) (30,299) (16,061) (175,999) 7,138 8,304 -51.70% Fund balance, beginning year 126,111 134,804 124,298 93,999 93,999 77,938 (16,061) -17.09% Fund balance, end of year 134,804 124,298 93,999 77,938 (82,000) 85,076 7,138 9.16% (confirmed) 41 2018 Budget Summary Materials & supplies YTD 1210 2014 2015 2016 2017 09/30/17 2018 Change from 2017 - Actual Actual Actual Budget Actual Rennes Dollar Pet -cent Community Center (continued): - 0.00% 1600 Supplies, operating 7,534 8,191 8,120 7,500 Building overhead (4350) 7,800 300 4.00% 2400 Uniforms 575 468 590 Building revenues: 3 470 - 0.00% 2410 Mats &towels 3,053 2,157 3610 Investment income 1,511 378 263 1,000 79 300 (700) -70.00% 3680 Miscellaneous (33) 6,943 137 - 402 - - 0.00% 3972 Transfers 165,000 170,000 170,000 175,000 - 190,000 15,000 8.57% 3994 Capital lease proceeds - 535,027 - - - - - 0.00% Total building overhead reve 166,478 712,348 170,400 176,000 481 190,300 (700) -0.40% Operating expenses 5110 Repairs, building & grounds 18,475 16,030 6,779 9,770 3,192 9,770 Personnel services 0.00% 5130 Repairs, equipment 21,892 14,220 16,153 12,500 12,830 0100 Salaries, regular 37,181 40,341 41,258 41,531 14,809 30,861 (10,670) -25.69% 0110 Salaries,overtime 2,983 1,659 1,535 1,685 284 1,252 (433) -25.70% 0300 Social Security 2,925 3,050 3,083 3,306 642 2,457 (849) -25.68% 0321 PERA 2,860 3,115 3,166 3,241 589 2,409 (832) -25.67% 0400 Group insurance 9,089 9,599 9,714 10,080 2,531 9,600 (480) -4.76% 0500 Workers compensation 2,243 3,278 2,357 2,690 2,104 1,647 (1,043) -38.77% 999 Allocation of salaries (57,281) (61,042) (61,113) (62,533) (20,432) (48,226) 14,307 -22.88% Total personnel services - - - - 527 - - 0.00% Materials & supplies 1210 Supplies, buildings & grounds 2,916 1,026 415 1,150 815 1,150 - 0.00% 1230 Supplies, equipment 588 149 75 800 - 800 - 0.00% 1600 Supplies, operating 7,534 8,191 8,120 7,500 5,685 7,800 300 4.00% 2400 Uniforms 575 468 590 470 3 470 - 0.00% 2410 Mats &towels 3,053 2,157 2,129 1,250 1,390 1,750 500 40.00% 2999 Allocation of supplies (14,666) (11,991) (11,329) (11,170) (7,505) (15,470) (4,300) 38.50% 3610 Total materials & supplies - - - - 388 (3,500) (3,500) #DIV/01 Contractual services 3030 Other professional services 343 12,480 13,930 13,750 16,651 13,750 - 0.00% 3100 Telephone 3,026 2,856 2,933 3,200 2,060 3,200 - 0.00% 3200 Water &sewer 8,720 10,196 8,709 9,000 3,586 9,000 - 0.00% 3210 Electricity 60,276 58,846 48,968 25,000 27,990 25,000 - 0.00% 3220 Natural gas 13,977 14,859 14,062 9,000 10,953 14,000 5,000 55.56% 3530 Refuse collection 2,837 3,299 3,114 4,144 3,139 4,024 (120) -2.90% 3610 Memberships 30 - - - - - - 0.00% 3630 Training & conferences 58 31 58 - - - 0.00% 3999 Allocation of utilities (89,267) (105,232) (91,774) (64,094) (56,703) (68,974) (4,880) 7.61% 5110 Repairs, building & grounds 18,475 16,030 6,779 9,770 3,192 9,770 - 0.00% 5130 Repairs, equipment 21,892 14,220 16,153 12,500 12,830 16,000 3,500 28.0000/ 5999 Allocation of repairs (40,367) (27,585) (22,932) (22,270) (15,533) (25,770) (3,500) 15.72% Total contractual services - - - - 8,165 - - 0.00% Capital 7030 Equipment - 535,027 - - - - 0.00% Total capital outlays - 535,027 - - - - - 0.00% Debt service 8011 Lease payable -principal - 31,205 38,582 39,752 29,702 40,957 1,205 3.03% 8021 Lease payable - interest - 12,951 14,537 13,368 10,137 12,163 (1,205) -9.01% Total debt service - 44,156 53,119 53,120 39,839 53,120 - 0.00% Total Building overhead exp - 579,183 53,119 53,120 48,919 49,620 (3,500) -6.59% Total Building Overhead Net 166,478 133,165 117,281 122,880 (48,438) 140,680 2,800 2.28% (continued) 42 Fund: 252 Department: 4350Communitg Center Building Overhead Expenditures Account Description 2016 2017 2018 Description 1210 Supplies, bldgs & grounds 1,150 1,150 1,150 Lights, signs, fertilizer 1,150 1,150 1,150 1230 Supplies, equipment<$5000 P7,000 800 800 800 Small tools & equipment 800 800 800 1600 Supplies, operating 7,500 7,500 7,800 Batteries, soap, paper travels, cleaning supplies for bathrooms Paper cups, plates, etc. for lounge & customer service events 7,500 7,500 7,800 2400 Uniforms 470 470 470 470 Uniforms/Clothing(73%of$4,500+.8 FTE x$175) 470 470 470 470 2410 Mats &towels 1,000 250 1,000 250 1,000 250 1,500 250 Floor mats and cleaning towels to provide better protection ofcarpets Special events 1,250 1,250 1,250 1,750 3030 Other professional services 800 200 9,000 800 200 11,000 1,750 800 200 11,000 1,750 800 200 11,000 1,750 Backflow inspection, alarm inspection, Sprinkler inspections Custodial services: 12 months Sxxx Commercial carpet cleaning service(hvice annually) 13,750 13,750 13,750 3100 Telephone & interact 3,200 3,200 3,200 Office & customer phones, intemet, maintenance agreements, & repairs 3,200 3,200 3,200 3200 Water & Wastewater 9,000 9,000 9,000 Water& server charges for community center 9,000 9,000 R58,000 9,000 3210 Electricity 25,000 25,000 25,000 Estimated electrice charges 25,000 25,000 25,000 3220 Nalmat gas 9,000 9,000 14,000 Estima(ed natural gas charges , 9,000 9,000 14,000 3530 Refuse collection 3,280 600 100 3,280 600 100 3,444 600 100 3,624 400 - Dumpsters $302 x 12 months Extra garbage pick-up charges Ramsey County recyclying fee 3,980 3,980 4,144 4,024 5110 Repairs, building grounds - 4,500 770 1,500 1,300 500 - 4,500 770 1,500 1,300 500 1,200 4,500 770 1,500 1,300 500 1,200 4,500 770 1,500 1,300 500 Repair floor til es Exterior building maintenance Exterunator. 12 months X 64.02 Fire alarm system service Puking lot& grounds maintenance Security system service 8,570 8,570 9,770 9,770 5130 Repairs, equipment 11,000 - 1,500 11,000 - 1,500 11,000 - 1,500 11,500 3,000 1,500 HVAC system maintenance contact HVAC repairs Plumbing, electrical,& mise. interior maintenance 12,500 12,500 12,510 16,000 8011 8021 Lease payable (ESP) Interest - 52,988 39,752 13,368 40,957 12,163 Lease payable for energy savings program -1 52,988 1 53,120 53,120 128,670 149,158 150,654 159,834 7.14% 15.92% 1.00% 6.09% 43 2018 Budget Summary Y -T -D 2014 2015 2016 2017 09/30/17 2018 Change from 2017 Actual Actual Actual Budget Actual Request Dollar Percent Community Center (continued): Allocation of salaries Banquet Center (4730): 12,208 Banquet Revenues 12,507 3634 Equipmentrental 3,047 5,433 5,563 3,000 2,351 4,500 1,500 50.00% 3645 Rental -banquet facility 91,376 83,502 85,187 88,000 62,468 88,000 - 0.00% 0.00% Total banquet center revenm 94,423 88,935 90,750 91,000 64,819 92,500 1,500 1.65% Banquet Expenditures Personnel services 0999 Allocation of salaries 11,456 12,208 12,223 12,507 4,224 9,645 (2,861) -22.88% Total personnel services 11,456 12,208 12,223 12,507 4,224 9,645 (2,861) -22.88% Materials & supplies 1210 Supplies, buildings & grounds 78 1,586 - - - - - 0.00% 1230 Supplies, equipment 59 79 2,745 2,500 269 2,500 - 0.00% 1600 Supplies, operating - - - - 139 - - 0.00% 2999 Allocation of supplies 4,105 3,357 3,172 3,128 2,101 4,332 1,204 38.50% Total materials & supplies 4,242 5,022 5,917 5,628 2,509 6,832 1,204 21.39% Contractual services 3030 Other professional services 64,958 63,944 74,815 64,411 66,352 76,252 11,841 18.38% 3420 Advertising - - - 500 379 500 - 0.00% 3430 Printing - - - 250 - 250 - 0.00% 3999 Allocation of utilities 24,736 28,025 24,347 17,690 14,557 19,057 1,366 7.72% 4800 Bonding & insurance 1,387 1,408 1,380 2,100 1,340 2,100 - 0.00% 5110 Repairs, building & grounds 11,601 1,615 1,517 6,500 700 2,700 (3,800) -58.46% 5130 Repairs, equipment 1,997 381 1,098 1,600 2,056 1,600 - 0.00% 5999 Allocation of repairs 11,287 7,724 6,421 6,728 4,349 7,216 488 7.25% Total contractual services 115,966 103,097 109,578 99,779 89,733 109,674 9,895 9.92% 105,407 116,506 Capital 7030 Equipment - - - - - - - 0.00% Total capital outlays - - - - - - - 0.00% Total banquet center exp 131,664 120,327 127,718 117,914 96,466 126,151 8,238 6.99% Total Banquet Center net (37,241) (31,392) (36,968) (26,914) (31,647) (33,651) (6,738) 25.03% (contnnued) LI Fund; 252 Community Center- 4730 Banquet Center Expenditures Account Description 2015 2016 2017 2018 Description 1230 Supplies, equipment 2,500 2,500 2,500 2,500 Tables, minors,microphones, projectors, etc. for Banquet Room 2,500 2,500 2,500 2,500 2999 Allocation of supplies 2,988 3,128 3,128 4,332 28%Allocation from overall building support 2,988 3,128 3,128 4,332 3030 Other professional services 790 2,000 54,551 1,250 3,600 500 790 2,000 55,139 1,250 3,600 500 820 2,000 56,241 1,250 3,600 500912,""211020 835 2,500 58,667 1,750 12,000 2.5%ofaudit (17-$32,800,18-$33,400) Miscellaneous professional services (I men service) Banquet facility management (21 % of279,364) Carpet cleaning 2 x year Extra stafffar large events Legal costs 62,691 63,279 64,411 3420 Advertising & marketing 500 500 500Website and traditional advertising, marketing 500 500 500 3430 Printing 250 250 250Brochures, flyers, etc. 250 250 250 3999 Allocation ofutilities 26,884 17,644 17,690 28% Allocation from overall building utilities 26,884 17,644 17,690 4800 Bonding & insurance 2,100 2,100 2,100 Insurance & bonding cost 2,100 2,100 2,100 5110 Repairs, building & grounds 1,200 1,500 1,200 1,500 5,000 1,500 1,200 1,500 Interior building repairs specific to the banquette center/center divider repairs Dance floor maintenance 2,700 2,700 6,500 2,700 5130 Repairs, equipment,600 1,600 1,600 1,600 Repairs to kitchen, audio system, and other banquette equipment l,600 1,600 1,600 1,600 5999 Allocation of repairs 6,728 6,728 6,728 7,216 28% Allocation from overall building repairs 6,728 6,728 6,728 7,216 108,941 100,429 105,407 116,507 4.93% -7.81% 4.96% 10.53% 45 2018 Budget Summary Contractual services YTD 3030 2014 2015 2016 2017 09/30/17 2018 Change from 2017 4,607 Actual Actual Actual Budget Actual Re(lues Dollar Pei -cent Community Center (continued): (600) -100.00% 3430 Printing 6,042 6,298 7,056 6,600 YMCA (4732): 7,200 600 9.09% 3999 Allocation of utilities 45,475 56,186 49,254 YMCA Revenues 31,584 35,447 2,522 7.66% 4010 Rental, equipment - 184 3405 Recreation profit 30,157 33,194 19,388 20,000 6,209 20,000 - 0.00% 3660 Gym& meeting room rental 19,683 26,607 30,113 20,000 12,574 27,000 7,000 35.00% 3661 Open gym participant fees 19,856 20,135 21,840 17,000 13,049 19,000 2,000 11.76% 3679 Commissions - vending 767 1,876 1,611 700 1,069 1,200 500 71.43% Total YMCA revenues 70,463 81,812 72,952 57,700 32,901 67,200 9,500 16.46% YMCA Expenditures Total contractual services 181,928 191,909 185,773 177,325 156,217 182,946 Personnel services 3.17% - 0999 Allocation of salaries 39,524 42,119 42,168 43,148 14,098 33,276 (9,872) -22.88% Total personnel services 39,524 42,119 42,168 43,148 14,098 33,276 (9,872) -22.88% Materials & supplies (141,169) (158,757) 11,601 -6.81% 1230 Supplies, equipment - - 2,474 2,000 3 2,000 - 0.00% 2999 Allocation of supplies 7,331 5,996 5,665 5,585 3,752 7,735 2,150 38.50% Total materials & supplies 7,331 5,996 8,139 7,585 3,755 9,735 2,150 28.35% Contractual services 3030 Other professional services 100,808 106,225 107,786 111,182 109,051 115,789 4,607 4.14% 3300 Postage - - - 600 - - (600) -100.00% 3430 Printing 6,042 6,298 7,056 6,600 1,823 7,200 600 9.09% 3999 Allocation of utilities 45,475 56,186 49,254 32,925 31,584 35,447 2,522 7.66% 4010 Rental, equipment - 184 - 250 - 250 - 0.00% 4800 Bonding & insurance 2,657 2,699 2,644 4,025 2,567 4,025 - 0.00% 5110 Repairs, building & grounds 4,512 5,391 7,271 7,000 3,426 6,000 (1,000) -14.29% 5130 Repairs, equipment 2,278 1,134 296 1,350 - 1,350 - 0.00% 5999 Allocation of repairs 20,156 13,792 11,466 13,393 7,766 12,885 (508) -3.79% Total contractual services 181,928 191,909 185,773 177,325 156,217 182,946 5,621 3.17% 184,910 192,681 Total YMCA exp 228,783 240,024 236,080 228,058 174,070 225,957 (2,101) -0.92% Total YMCA net (158,320) (158,212) (163,128) (170,358) (141,169) (158,757) 11,601 -6.81% (continued) 46 Rued: 25Z :Community Center 4732 YMCA Rxpendifures', Account Description 2015 2016 2017 2018 Description 1230 Supplies, equipment 500 500 2,000 2,000 Miscellaneous (Basketball portable hoop pads 2017) 500 500 2,000 2,000 2999 Allocation ofsupplies 5,655 5,585 5,585 7,735 50% Allocation from overall building support 5,655 5,585 5,585 7,735 3030 Other professional services 102,200 - 2,370 103,713 2,935 2,370 1O5,787 2,935 2,460 110,349 2,935 2,505 YMCA and. contract (other halfoffee in recreation)(39.5%of$279,364) Copier ($2,100) Computer ($835) per agreement 7.5%ofareit(17-$32,800,18-$33,400) 104,570 109,018 111,182 115,789 3300 Postage 600 600 600 - 50%ofthe cost ofma0ing the Mounds View Matters newsletter 600 600 600 3430 Printing 6,600 6,600 6,600 7,200 50%ofthe cost of printing and mailing the Mounds View Matters newsletter 6,600 6,600 6,600 7,200 3999 Allocation of utilities 52,237 32,925 32,925 35,447 50% Allocation from overall building utilities 52,237 32,925 32,925 35,447 4010 Rental, equipment 250 250 250 250 Scissor till rental 250 250 250 250 4800 Bonding & insurance 4,025 4,025 4,025 4,025 Insurance & bonding cost. 4,025 4,025 4,025 4,025 5110 Repairs, building & grounds 3,000 2,000 2,000 3,000 2,000 2,000 3,000 2,000 2,000 1,500 1,000 3,500 General building repairs Interior improvements Gym floor resurfacing & maintenance 7,000 7,000 7,000 6,000 5130 Repairs, equipment - S00 850 - 500 850 - 500 850 - 500 850 Copier maintenance contract Registration system support Repairs to other equipment 11350 1 1 350 1,350 1,350 5999 Allocationofeepairs13,393 13,393 13,393 12,885 50% Allocation from overall building repairs 13,393 13,393 13,393 12,885 196,180 181,246 184,910 192,681 6.41% -7.61% 2.02% 4.20% 47 THIS PAGE LEFT BLANK INTENTIONALLY W. 2018 Budget Summary 2014 2015 2016 2017 09/30/17 2018 Change from 2017 Actual Actual Actual Budge Actual Reques Dollar Percent Office space (4734); Office space revenues 3633 Lease - Office/Chamber space 2,000 7,450 8,500 8,362 6,446 8,362 - 0.00% Total office space revenues 2,000 7,450 8,500 8,362 6,446 8,362 - 0.00% Office space expenditures Personnel services 0999 Allocation of salaries Total personnel services Materials & supplies 2999 Allocation of supplies Total materials & supplies Contractual services 3999 Allocation of utilities 5999 Allocation of repairs Total contractual services Total office space exp Total office space net Creative Kids Child Care (4736): Child Care Revenues 3632 Lease - Child Care Total child care revenues Child Care Ed Expenditures (19%) Personnel services 0999 Allocation of salaries Total personnel services Materials & supplies 1600 Supplies, operating 2999 Allocation of supplies Total materials & supplies Contractual services 3999 Allocation of utilities 4750 Taxes, licenses, & fees 4800 Bonding & insurance 5999 Allocation of repairs Total contractual services Total child care exp Total child care net 1,719 1,831 1,833 1,876 613 1,447 (429) -22.88% 1,719 1,831 1,833 1,876 613 1,447 (429) -22.88% 440 360 340 335 225 464 129 38.54% 440 360 340 335 225 464 129 38.54% 2,635 3,116 2,709 1,827 1,674 1,973 146 8.00% 1209 828 688 668 466 773 105 15.73% 6,003 6,135 5,570 4,706 2,978 4,657 (154) -3.27% (4,003) 1,315 2,930 3,656 3,468 3,705 154 4.21% 2018 Budget Summary 2014 2015 2016 2017 Actual Actual Actual Budget (continued) YTD 09/30/17 2018 Change from 2017 Actual Request Dollar Percent 83,135 84,854 85,635 87,600 65,473 89,352 1,752 2.00% 83,135 84,854 85,635 87,600 65,473 89,352 1,752 2.00% 4,582 4,883 4,889 5,003 1,635 3,858 (1,145) -22.88% 4,582 4,883 4,889 5,003 1,635 3,858 (1,145) -22.88% - 344 - - - - - 0.00% 2,785 2,278 2,152 2,122 1,426 2,939 817 38.52% 2,785 2,622 2,152 2,122 1,426 2,939 817 38.52% 16,475 17,905 15,463 11,570 8,887 12,497 927 8.01% 8,930 8,646 8,268 8,600 7,894 8,600 - 0.00% 925 939 920 1,400 893 1,400 - 0.00% 7,659 5,241 4,357 4,231 2,951 4,896 665 15.72% 33,989 32,731 29,008 25,801 20,625 27,393 1,592 6.17% 41,356 40,236 36,049 32,926 23,686 34,191 1,265 3.84% 41,779 44,618 49,586 54,674 41,787 55,161 487 0.89% 49 2018 Budget Summary 2014 2015 2016 2017 Actual Actual Actual Budget Y -T -D 06/30/2017 2018 Change from 2017 Actual Reques Dollar Percent Lakeside Park (Fund 255): Water & sewer 3210 Electricity 3530 Refuse collection 4010 Equipment Contribution SLP Revenues Satellites 4800 Insurance 5130 Repairs, equipment 13 Total contractual services 3370 Spring Lake Pk contribution 10,608 11,500 11,500 11,500 11,500 11,500 - 0.00% 3370 Mounds View contribution 10,608 11,500 11,500 11,500 11,500 11,500 - 0.00% 3610 Investment income 729 132 142 300 44 300 - 0.00% 3665 Park site permit 678 921 789 250 1,143 250 - 0.00% Total revenue 22,623 24,053 23,931 23,550 24,187 23,550 - 0.00% Operating expenses (4350): Personnel services 0150 Salaries, part-time 0300 Social security 0500 Workers compensation Total personnel services Materials & supplies 1210 Supplies, bldgs & grounds 1600 Supplies, operating Total materials & supplies Contractual services 3200 Water & sewer 3210 Electricity 3530 Refuse collection 4010 Equipment Contribution SLP 4030 Satellites 4800 Insurance 5130 Repairs, equipment 13 Total contractual services Total expenses Net change in fund balance Fund balance, beginning year Fund balance, end of year 3,528 2,079 2,805 3,520 1,785 3,680 160 4.55% 270 159 214 269 137 282 13 4.83% 146 202 189 220 196 190 (30) -13.64% 3,944 2,440 3,208 4,009 2,118 4,152 143 3.57% 237 - 1,612 1,100 - 1,100 - 0.00% 957 928 644 1,500 - 1,357 (143) -9.53% 1,194 928 2,256 2,600 - 2,457 (143) -5.50% 1,869 2,090 2,812 1,800 825 1,800 - 0.00% 1,625 1,262 1,106 1,400 792 1,400 - 0.00% - - - 75 - 75 - 0.00% 4,372 4,986 4,986 4,600 - 4,600 - 0.00% 875 1,487 819 650 615 650 - 0.00% 4,738 4,608 4,488 4,800 - 4,800 - 0.00% - 2,795 - 3,616 - 3,616 - 0.00% 13,479 17,228 14,211 16,941 2,232 16,941 - 0.00° 18,617 20,596 19,675 23,550 4,350 23,550 - 0.00% 4,006 3,457 4,256 - 19,837 - - 0.00% (3,661) 345 3,802 8,058 8,058 8,058 - 0.00% 345 3,802 8,058 8,058 27,895 8,058 - 0.00% 50 Rand: 255'Lakeside Park E 'Revenues Account Description 2015 2016 2017 2018 Description 3370 Contributions 11,500 11,500 11,500 11,500 Spring Lake Park contribution for half of cost forjoinf park 11,500 11,500 11,500 11,500 3370 Contributions 11,500 11,500 11,500 11,500 Mounds View contribution for half of cost forjoinf park 11,500 11,500 11,500 11,500 3610 Interest revenue 300 300 300 300 Estimated interest earnings at 1.25%. 300 300 300 300 3680 Pak sit rental 250 250 250 250 Rental of the park by groups or individuals 250 1 250 1 250 250 Fundi 255; Optaur'horents 4350 '2;apeudiliires 1210 Supplies, bldgs& grounds 1,200 1 1,200 1,100 1,100 Paper, sand, etc. L,200 1,200 1,100 1,100 1600 Supplies, operating 1,800 1,800 1,500 1,357 Fertilizer& pesticides 1,800 1,800 1,500 1,357 3200 Water & sewer 1,600 1,600 1,800 1,800 Estimated water & sewer charges 1,600 1,600 1,800 1,800 3210 Electricity 1,600 1,600 1,400 1,400 Estimated electric charges 1,600 1,600 1,400 1,400 3530 Refuse collection 75 75 75 75 Six months service 5 75 75 75 4010 Equipment, capital charge 4,600 4,600 4,600 4,600 Capital charge for usage of SLP city equipment 4,600 4,600 4,600 4,600 4030 Satellites 500 500 650 650 Five months service 500 500 650 650 4800 Insurance&bonds 4,800 4,800 4,800 4,800 Property& liability insumace 4,800 4,800 4,800 4,800 5130 Repairs, equipment 3,592 3,592 3,616 3,616 Repair of equipment at the park 3,592 3,592 3,616 3,616 19,767 19,767 19,541 19,398 9.60% 0.00% -1.14% -0.73% 51 2018 Budget Summary Contractual services Y -T -D 3300 Postage 6,722 2014 2015 2016 2017 09/30/17 2018 Change from 2017 - Actual Actual Actual Budget Actual Request Dollar Percent Recycling (Fund 290): 655 1,500 972 1,500 - 0.00% 3530 Refuse collection 4,321 4,439 Revenues 11,484 84 11,249 (235) -2.05% Total contractual services 12,979 12,420 16,470 3360 Other County grants 25,211 31,877 20,202 32,284 8,442 32,284 - 0.00% 3610 Investment income 321 51 3 - - - - 0.00% Total revenue 25,532 31,928 20,205 32,284 8,442 32,284 - 0.00% Operating expenses Fund balance, end of year 14,509 21,569 14,211 14,211 14,609 14,211 - 0.00% Operations (4420) 18,484 18,249 Personnel services 0100 Salaries, regular 8,939 10,036 8,997 10,436 5,148 10,592 156 1.49% 0110 Salaries, overtime 286 281 350 - - - - 0.00% 0300 Social security 612 772 636 798 381 810 12 1.50% 0321 PERA 666 734 600 783 386 794 11 1.40% 0400 Group insurance 2,480 524 431 1,693 894 1,764 71 4.19% 0500 Workers compensation 71 101 79 90 70 75 (15) -16.67% Total personnel services 13,054 12,448 11,093 13,800 6,879 14,035 235 1.70% Materials & supplies 1600 Supplies, operating - - - 500 - 500 - 0.00% Contractual services 3300 Postage 6,722 5,069 5,154 5,000 109 5,000 - 0.00% 3420 Advertisements - - 1,208 - - - - 0.00% 3430 Printing 1,936 2,912 655 1,500 972 1,500 - 0.00% 3530 Refuse collection 4,321 4,439 9,453 11,484 84 11,249 (235) -2.05% Total contractual services 12,979 12,420 16,470 17,984 1,165 17,749 (235) -1.31% Total expenses 26,033 24,868 27,563 32,284 8,044 32,284 - 0.00% Net change in fund balance (501) 7,060 (7,358) - 398 - - 0.00% Fund balance, beginning year 15,010 14,509 21,569 14,211 14,211 14,211 - 0.00% Fund balance, end of year 14,509 21,569 14,211 14,211 14,609 14,211 - 0.00% 18,484 18,249 52 Fund; 290 Recycling Grant Revenues Account Description 2015 2016 2017 2018 Description 3360 Other grants &aid 31,877 30,220 32,284 32,284Estimated Ramsey County recycling grant 31,877 30,220 32,284 32,284 Fudd:,290,DeparWeart. 4420 s,; " ^ " , Eapenditures ^" . 1600 Supplies, opemtin 3,000 1,000 500 500 3,000 1,000 500 500 3300 Postage 5,500 5,000 5,000 5,000 City wide mailing for Cleanup Day, Newsletter, organics 5,500 5,000 5,000 5,000 3430 Printing 1,000 1,000 So0 500 500 1,000 500 1,000 Articles in City newsletter Clean-up Day and Organics printing ofdirect mailing items 2,000 1,000 1,500 1,500 3530 Refuse collection 8,789 9,751 11,484 11,249 Recycling collections CII, CC,Festival, and Parks, Spring Clean-up Day 8,789 9,751 11,484 11,249 19,289 16,751 18,484 18,249 55.85% -13.16% 10.35% -1.27% 53 TIF # 5 (Fund 450): Revenues 3101 Tax collections 3610 Investmentineonnc Total revenue Operating expenses (4650): Contractual services 3030 Other professional 8010 Developer PAG, principal 8020 Developer PAG, interest 9900 Transfers out to EDA Total contractual services Net change in fund balance Fund balance, beginning year Fund balance, end of year 2018 Budget Summary Y -T -D 2014 2015 2016 2017 09/30/17 2018 Change fi•om 2017 Actual Actual Actual Budget Actual Re nest Dollar Percent 1,415,212 1,441,945 1,555,581 1,631,162 815,070 1,631,162 - 0.0000/ 13,433 2,738 2,335 3,000 588 3,000 - 0.00% 1,428,645 1,444,683 1,557,916 1,634,162 815,658 1,634,162 - 0.00% 1,178 2,924 5,095 5,060 3,216 5,060 - 0.00% 196,416 231,283 309,984 - 416,419 - - 0.00% 1,136,109 1,125,867 1,113,841 1,513,894 1,096,799 1,513,894 - 0.00% 70,760 72,863 75,331 79,498 - 79,498 - 0.00% 1,404,463 1,432,937 1,504,251 1,598,452 1,516,434 1,598,452 - 0.00% 24,182 11,746 53,665 35,710 (700,776) 35,710 - 0.00% 703,177 727,359 739,105 792,770 792,770 828,480 35,710 4.50% 727,359 739,105 792,770 828,480 91,994 864,190 35,710 4.31% 54 Fmid: 450 TIFDistrietg5;' ., Revenues Account Description 2015 2016 1 2017 2018 Description 3101 Tax increment collections 1,457,260 1,631,162 1,631,162 Estimated collections of incremental fees on properties in the district ,631,162 1,457,260 1,555,982 L,631,162 1,631,162 3610 Investment income 4,000 4,000 3,000 3,000 Estimated interest comigs nat 1.00%. 4,000 4,000 3,000 3,000 Fund, 430;iDepartment:;4650 , .r ' .:,' , ,'' ,.J,ConomicDcVelopment: ', " .",;: , 1 :, 3030 Other professional services 2,420 1,580 3,420 1,580 3,420 1,640 3,420 1,640 ITIF administration and reporting fees 5% audit fee (moved from EDA)(2017 - $32,800,2018 - $33,400) 4,000 5,000 5,060 5,060 8010 Pay-as-you-go principal 1,364,425 1,431,290 1,513,89A 1,513,894 Principal on a revenue note issued to promote a development. (Medtronic) 1,364,425 1,431,290 1,513,894 1,513,594 9900 Transfer out to EDA Fund 72,863 75,331 79,498 79,498 Transfer to cover the EDA operating budget. 72,863 98 63 75,331 79,4 79,498 55 THIS PAGE LEFT BLANK INTENTIONALLY 56