HomeMy WebLinkAboutAgenda Packets - 2020/10/05CITY OF MOUNDS VIEW
CITY COUNCIL WORK SESSION AGENDA
MOUNDS VIEW CITY HALL
Monday, October 5, 2020
6:30 p.m.
VIRTUAL MEETING
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ROLL CALL: Mueller, Gunn, Hull, Meehlhause, Bergeron
Council Workshops are informal gatherings of the council at which no final
decisions are made, rather consensus discussion to direct staff on council
decision items.
PUBLIC COMMENT
Citizens may speak to issues not on tonight's agenda. Before speaking, please share
your full name and address. Also, please limit your comments to three minutes.
AGENDA ITEMS DISCUSSED BY CONSENSUS
1. YMCA/PARK & REC
2. Review Other Funds Budgets
3. Set closed session for Administrators Annual Review
NEXT COUNCIL WORK SESSION: Monday, December 2, 2019 at 6:30 pm
NEXT COUNCIL MEETING: Tuesday, November 12, 2019 at 6:30 pm
MOUNms WE-W
of Mounds View Staff R
Item No: 1
Meeting Date: October 5 2020
Type of Business: WS
Administrator Review:
To: Honorable Mayor and City Council
From: Don Peterson, Public Works Director
Item Title/Subject: Park and Recreation Program / YMCA Contract
Introduction:
The City and YMCA have been partners for over 15 years. In June of this year Staff received
notice from the YMCA a desire to re -negotiate the current contract for running the Park and
Recreation programming. Council received two proposals from the YMCA and these were
presented at the August and September 2020 Work Sessions. After further discussion at the
September Work Session Council directed the YMCA to further clarify the proposals and
expand on how the future recreation programming would look.
The Council also directed Staff to prepare a proposal for bringing the Park and Recreation
programming back in house.
Discussion:
Staff will present a brief history of the Park and Recreation program that was run by the City
from 1958 until 1998. Staff will also provide an outline of how the Parks and Recreation
programming would be organized, run and what programs would be offered post COVID -19
and growing the program for the future. Staff will also provide an estimated draft operating
budget for 2021 and time line if the City Council decides to bring the Parks and Recreation
Program back to being City run.
Recommendation:
Receive presentations and provide feedback and direction to City Staff on either having the City
facilitate the Park and Recreation programming or to have the YMCA continue to run the
program. If the Council elects to continue with the YMCA, Staff will finalize the options and
contract with the YMCA and bring back for formal approval. If the Council elects to have the
Park and Recreation program brought back to a City run program, Staff will notify the YMCA
and a transition plan will be put into place.
Respectfully submitted,
Don Peterson
Public Works Director
Attachments:
Staff Report July 6, 2020 Work Session
Staff Report August 8, 2020 Work Session
YMCA Termination Letter July 10, 2020
YMCA Executive Summary (Contract Proposal 1)
Staff Report September 8, 2020 Work Session
YMCA —New Contract Proposal (Proposal 2)
Power Point — City Staff Proposal — City Run Parks and Recreation Program
Copy of Draft Proposed City Run Budget for the Park and Recreation Program
Draft Proposed Time Line
MOUNDSTA
Ow
of Mounds View Staff
Item No: 01
Meeting Date: July 6. 2020
Type of Business: WS
Administrator Review:
To: Honorable Mayor and City Council
From: Nyle Zikmund, City Administrator
Item Title/Subject: YMCA Contract
Introduction:
The City and YMCA have been partners for over 15 years. We provide the facility and the
YMCA provides staff and programs. We operate under a 5 year contract which is due in August
of this year.
Discussion:
COVID-19 resulted in the YMCA reflecting on their overall operations. All staff but Andy
Thomas had been furloughed despite the city paying those salaries. When staff reached out to
ascertain what would be needed to bring them back, and correspondence was transmitted as
requested and supported by council — the Y responded with an email indicated a need to
discuss the contract.
Chief Operating Officer Greg Waibel' s email (attached) indicated they wanted to severe the
relationship at worst, or re -negotiate the contract if we were to move forward. A conference all
was set up with Directors Beer and Peterson.
Attorney Riggs was consulted on contract language and has opined that the YMCA failed to
notify us 180 days prior to the contract expiring as compared to within 180 days as Mr. Waibel' s
email indicates. We have not shared our opinion with him at this time.
During the conference call later that week, Mr. Waibel was asked and responded in the
affirmative that he will assemble a proposal for our review as to what they would need to
continue operations.
While we had wanted to bring the staff back, and we are paying for them, that issue is still on
hold pending this discussion.
I have had two conversations with Andy, who is understandably distressed and asked him to
attend the July 6 workshop.
Both Greg Waibel and Andy Thomas indicate an ability to still "participate" in some of the YMCA
programs such as the Youth in Government program.
Financial Analysis/Comparison/Information: The 2020 contract requires the City to make
quarterly payments of $75,610.53 for an annual total of $302,442.12. In addition the city will
pay a technology support fee of $2,935. Other charges include additional staffing for the Event
Center ($21,757 — 2019) and staffing for the Warming Houses ($2,231 — 2019). The City also
incurs facility operating expenses (2019) of $218,287 and debt service on the Energy Savings
improvements of $53,119. ($600,771)
The revenues excluding the childcare lease and City transfer and General Fund payments total
$240,014 which breaks down to Event Center - $117,585, Program Profit Share - $53,141,
Room and Gym rentals - $42,040, Open Gym participant fees - $26,429, and Miscellaneous -
$819. (Childcare lease $132,000, General Fund transfer $190,000, General Fund Recreation
department payment $122,612) ($684,626) The YMCA contract provides for an annual
increase in the contract amount of inflation plus 1.5%.
Options:
1. Invoke contract clause of 180 days prior was not met and proceed forward.
2. Same as one but only for one year extension and use year for transition.
3. Severe relationships and hire staff directly.
4. Explore options with adjacent communities.
5. Combination of the Above
Recommendation:
Respectfully submitted,
Nyle Zikmund
City Administrator
Attachments:
MOUNDS VIEW
of Mounds View Staff R
Item No: 01
Meeting Date: August 3, 2020
Type of Business: WS
Administrator Review:
To: Honorable Mayor and City Council
From: Nyle Zikmund, City Administrator
Item Title/Subject: YMCA Contract
Introduction:
This past June we received communication from the YMCA of a desire to severe or alter the
relationship. Council had a brief discussion at a council meeting and more in-depth discussion
at the July workshop with consensus to have the YMCA make a presentation at the August 3,
2020 workshop on what they would need to keep operating.
Discussion:
Since then we have received a termination letter from the YMCA (attached) that does not
comply with our contractual agreement. I have verbally informed Mr. Waibel that the contract
states they must notice us 180 days before it expires, not provide a 180 day notice. The letter
does lay out deadlines by which we need to come to an agreement and if not, deadline for the
transition.
Since then we have seen the YMCA announce the closures of 4 YMCA facilities and news
reports that they are the 31 or 4th YMCA in the nation but are down over 30% on revenues.
Don has begun some preliminary work on a transition plan should we not be able to reach an
agreement.
Recommendation:
Receive presentation, discuss and determine next step.
Respectfully submitted,
Nyle Zikmund
City Administrator
Attachments:
July Workshop Staff Report
YMCA Contract Options
YMCA Contract Termination Letter
July 10, 2020
City Administrator
City of Mounds View
2401 County Road 10
Mounds View, MN 55112
RE: Mounds View Community Center, Parks and Recreation Management Agreement dated
September 1, 2015
Dear Nyle Zikmund:
As we have been discussing, YMCA of the Greater Twin Cities would like to negotiate modified
terms to the above -referenced Agreement with the City of Mounds View related to management
of the City's Community Center.
To that end, we have provided COVID-appropriate staffing for delivering services at the
Community Center. We will continue to monitor and adjust as needed based on community
demand and government authorizations to operate.
We ask that you immediately begin working with us towards reaching agreement on modified
terms to the Agreement for the longer term, with the goal that those discussions are finalized
within 90 days, which is October 14th.
If we are unable to reach agreement on modified terms by then, we would move towards
transitioning the services back to the City (or an alternate vendor) within 90 days thereafter.
While we are hopeful that we can find a mutually agreeable modification to the current
Agreement, this letter is intended to serve as notice of our intent to terminate the Agreement on
January 14, 2021, in the event that we do not find such a mutually agreeable modification.
We look forward to working with on these matters.
Yours very truly,
Greg Waibel
Chief Operating Officer, YMCA of the Greater Twin Cities
MOUNDS VIEW
CONTRACT PROPOSAL
EXECUTIVE SUMMARY
CITY OF MOUNDS VIEW AND YMCA AGREEMENT
Contact:
The YMCA of the Greater Twin Cities (YGTC) is proposing a restructured contract for operation of the
Mounds View Community Center and Recreational program for the City of Mounds View.
Terms: August 1, 2020 thru July 31, 2023.
Proposal 1: YGTC receives 40% gross revenues to include all business lines annually. All revenue and
expense will be received and incurred by The City of Mounds View. The YMCA will have first right of refusal
when the current child care lease ends.
Proposal 2: YGTC receives a management fee of $300,000 annually, increasing by 5% each year. All
revenue and expense will be received and incurred by The City of Mounds View. The YMCA will have first
right of refusal when the current child care lease ends.
Revenue & Expenses: All revenue and expenses associated with the Mounds View Community Center,
parks, fields and recreation programing will be transferred to the City of Mounds View. Compensation from
the City to the YMCA will not be included in revenue.
Sample Financials under new Agreements:
Proposal 1:
2019 - $315,147
2020 - $345,052
50% 2020 budget - $199,038
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MOUNDS VIEW
City of Mounds View Staff Re
Item No: 03
Meeting Date: September 8, 2020
Type of Business: WS
Administrator Review:
To: Honorable Mayor and City Council
From: Nyle Zikmund, City Administrator
Item Title/Subject: YMCA Contract
Introduction:
This past June we received communication from the YMCA of a desire to severe or alter the
relationship. Council had a brief discussion at a council meeting and more in-depth discussion
at the July workshop with consensus to have the YMCA make a presentation at the August 3,
2020 workshop on what they would need to keep operating. Council directed staff to continue
working with the YMCA based on that discussion. The YMCA transmitted an updated proposal
to staff (attached) and staff met to discuss their proposal as well as issues related to moving the
function back to the City.
Discussion:
Two options are laid out, both under two year agreements. Detail includes option to reduce
offerings which in turn result in a cost reduction.
As presented at previous meetings, the council also has the option of returning to operating our
own Park and Rec Division. Current expenditures supporting the YMCA model total $680,000
per year. This includes the direct quarterly payments, general fund transfers, additional
payments for warming house seasonal attendants, and revenues generated from hall and gym
rental.
If council wishes to operate our own division, staff believes the $680,000 is sufficient to fund a
program valued by residents but would need both the Park Rec and Forestry Commission along
with the Council to commit time to a vision discussion on what would be included — what would
be the priorities. An option to do this would be the September 24 Park Rec and Forestry
meeting.
Migrating to our own division would require hiring of permanent staff which we are confident we
would have the ability to do. The YMCA has indicated that current staff, unless retained thru
them via a continuation of contract; will be available. This would be significant to a smooth
transition. Using a January 1 transition date, staff would have the "slow" period of winter to build
programs and marketing. Reduced hours would be likely in the beginning including not having
the center open on Sundays. Staff does not see a need or ability to increase any fees.
Challenges will include hiring of seasonal staff, building up marketing for programs, and
implementation of programs.
RISE has a two year lease with the YMCA that expires the end of this year. I have reached out
to their Executive who stated a desire to continue leasing at that site as it works very well for
them given the proximity to their base in Spring Lake Park. The annual lease amount is
$18,000.
While there will be challenges in a transition, there will be opportunities that include partnerships
with surrounding communities on programs and events, regional opportunities, increased
availability/programming for outreach programs, possible partnerships with some of our other
non -profits such as Quincy House as it relates to the Teen Center, Summer Child Care program
partnerships with current or other Day Care providers.
Recommendation:
Receive presentation, discuss options, make a determination on which direction to go —
continue with YMCA or migrate to transition with target date of January 1, 2021.
Respectfully submitted,
Nyle Zikmund
City Administrator
Attachments:
July Workshop Staff Report
YMCA Contract Options
YMCA Contract Termination Letter
Mounds View new contract proposals August 12, 2020
2019 Net cost income operate (excluding city paid expenses) $41,000.
Assumes a two year agreement.
What is included in a full program offering:
Summer childcare and sports programs, senior programs, adult fitness classes, enrichment classes,
Youth in Government programs, dance program, sports leagues and classes, sports clinics, summer park
program, teen afterschool programs, teen enrichment opportunities, ice rinks and normal Community
Center operating hours.
What is included in the reduced program offering:
Summer childcare and sports programs, Youth in Government programs, reduced senior programs,
dance program, sports leagues and classes, sports clinics, reduced teen programs, ice rinks and reduced
Community Center operating hours.
❑ tion 1— city assumes all revenues and expenses
• City continues to pay for utilities, maintenance, grounds, and custodial
YMCA receives fixed payment of $200,000 for 2021 and $285,000 for 2022.
City has the right to select program levels to serve community.
0 2021 estimated net loss of $84,000 for full programming to a potential net income of
$58,000 with reduced programming (calculated after Y payment)
• Reduced amount would decrease membership hours, more gym rental versus
open gym, reduced staffing because of volume, and closing teen center.
0 2022 estimated net income of $100,000 with assuming ability to return to full program
offering
• City of Mounds View would approve budget and have risk.
YMCA provides operating leadership support, training, all backoffice functions to operate.
Option 2—YMCA assumes all revenues and expenses
• YMCA takes on all revenue and expenses, need to agree on City services delivered which would
be at the reduced program level.
City pays for utilities, maintenance, and grounds
City pays YMCA operations fee of $300,000 for 2021 and $300,000 for 2022.
Mounds View Park
and Recreation
Program Proposal
BRINGING THE PARK AND RECREATION PROGRAM
OPERATIONS BACK IN HOUSE
CITY STAFF RUNNING THE PARK AND RECREATION
PROGRAM
History of the Park and Recreation
Department in Mounds View
The Park and Recreation Department was first
established in 1958.
In 1998 there were 3 employees in the Park and Recreation
Department -staff included a Park and Recreation Director,
Administrative Assistant and Part Time Program Supervisor along with
a number of part time staff.
The Annual Budget in 1998 for the Park and Recreation Department
was $ 99,198
10/1/2020
History of the Park and Recreation
Department in Mounds View
► Over the years the programing increased from when the Park and
Recreation was first established. The following Programs were listed
in the 1998 January/February City Newsletter:
► Preschool Programs:
► Willy Tillys, Start Smart, Fox & Geesers, Kids Kaboodle
► After School Activities:
► Tap, Ballet & Jazz Dance Class, Sports of All Sorts, Cheerleading,
Crafts, Skating & Snack, Broomball, Rollerblading.
► School Days Out Activities:
► Minnesota Timberwolves games, Ski the Alps at Afton Alps Ski Area,
Bolwing, Circus Pizza, Grand Slam Sports
History of Mounds View Park and
Recreation Programs (cont.)
► Family Winter Time Recreation Activities:
► Winter Skating: Groveland, Hiilview and Lambert Parks, Snow Sculpture Contest,
Cross Country Skiing/ Silver View Park, Sliding, Boot Hockey or Broomball Games.
► Family / Adult Trips:
P. Sesame Street Live, Disney on Ice (Hercules), The Odd Couple (Old Log Theatre).
Celebrating Spring- tour of Bachman's Nursery.
Summer Youth Baseball and Softball:
Little Sluggers, T-Ball, 8-Ball, Super ball, 3rd and 41h Softball, 51h and 6'1 Softball,
Junior High Girls Slow pitch Softball League, Junior High Boys, Slow pitch Softball,
Senior High Girls Slow pitch Softball, Senior High Boys Slow pitch softball
History of Mounds View Park and
Recreation Programs (cant.)
► Adult Recreational Activities
► Saturday 3-Man Basketball League, Monday 3-Man Basketball League, Co-Rec
Fun Volleyball League, Snow Softball League, Adult Recreational Hockey
Leagues, Country Line Dancing, Low Impact Aerobics, Safety Awareness & Self
Defense for Women, Adult Summer Softball League.
► Senior Scene
► Senior Exercise, Senior Dining and Meals on Wheels, 55 Alive Defensive Driving,
Sunrise Senior Clubs, Care -A -Van, Senior Linkage Line.
► Spring Swimming Schedule — Edgewood Middle School Pool:
P. Waterbabies, Waders, Level 1 Water Exploration, Level 2 Primary Skills, Level 3
Stroke Readiness, Level 4 Stroke Development, Level 5 Stroke Refinement, Level b
Skill Proficiency, Junior Instructor Training Classes, Semi Private, Open Swims,
Mounds View Swim Club.
City of Mounds View Partners with
the YMCA
■ In 1998 the City Council decided to send out an Request for Proposal (RFP)
for running the Park and Recreation Programs along with the Operat?ons of
the Community Center and Event Center.
► The YMCA was selected as the vendor to provide this programming and
operate the Community Center and Event Center.
► Minimum Programs to be offered by the YMCA: (as listed in the 2015
contract).
P. Youth_ Development: youth sports. youth arts, summer programs, teen
programs, family programs, swimming.
► Healthy Living Exercise Classes, Active Older Adult Programming
► Other: Community Outreach, Community Events
► NOTE: Prior to 2015, the Contracts included more robust programming
The YMCA and Partnership with the
City of Mounds View
► The YMCA has been running the programming since 1999 and in
June of 2020 requested the current contract be renegotiated.
► The Current Contact expired August 31, 2020. "The Agreement shall
automatically renew for two additional five year terms under the
terms and conditions set forth in the agreement... Unless either party
gives notice 180 days before the end of the initial term"..
The YMCA provided the City with two separate proposals - After
reviewing the proposals, the City Council directed the following:
That YMCA to provide an overview of future programming and provide
greater detail on programing with the latest proposal.
P. The Council also directed City Staff to prepare a proposal, looking if the
City were to Operate the Park and Recreation Program in house.
Mounds View Park & Recreation
Programs
Senior and Fitness
AARP - Partner/ offer classes and seminars (55 Alive)
► Fitness Classes - Partner with City of New Brighton / Contract Fitness
Instructors to Offer Classes
► Personal Training - Partner with the City of New Brighton / Spring Lake Park /
Contract with Personal Trainer - Offering classes, seminars
® Senior Exercise - In House Senior Coordinator / Contract with Personal Trainer
► Senior Social Club - In House - Senior Coordinator (Designate Cedar Room
for Senior Room/Teen Center)
® Senior Field Trips - Partner with Spring Lake Park or New Brighton
► Silver Sneakers & Silver Fit / Senior Membership
Start a Pickle Ball group / tournament
Mounds View Park & Recreation
Programs
► Youth Programs
► Summer Programs
► K-1 Full Day - Field Trips - Enrichment Programs - IN HOUSE
► Middle School - Full Day Programs - IN HOUSE
► Park Programs - IN HOUSE
► Sports Camps - Partner with New Brighton, Spring Lake Park or other
►Sports
P. Summer, Fall, Winter -Rec Leagues -T-Ball, Baseball, Basketball, Volleyball
► Taekwon-Do - Partner
► Gymnastics/ Tumbling - Partner
Mounds View Park & Recreation
Programs
Enrichment Programs
Dance - Contract
Painting / Cooking Life Skills - Partner with New Brighten or Spring Lake
Park
STEM Programs - Partner with ISD 621, Community Ed / RCWD / Med-
Tronic / Other
Baby Sitting classes
► CPR Classes - Partner with SBM Fire
® Teen Programs
Partner with Quincy House / ISD 621 Community Ed / Edgewood Middle School
s Designate Cedar as Teen Room/Sr. Center
Mounds View Park & Recreation
Programs
► Adult Programs
► Fitness Classes - Contract / Partner, Partner with New Brighton, Spring
Lake Park
► Adults Sports - broomball, volleyball, softball, Partner with - Arden Hills,
New Brighton, Spring Lake Park, Shoreview, Fridley
► Aquatic Programs - Partner with New Brighton.
Mounds View Park & Recreation
Programs
r Community Out Reach
P Farmer's Market - New Program
Music and Movie's in the Park -Partner with Spring Lake Park, New Brighton
A Mona Market / Mobile Food Shelf -Partner with Ralph Reader Food Shelf
Resource Fair
Master Gardner Presentation
® Pollinator Friendly Garden - Partner with MN Natural Landscapes ( my pocket
prairie)
Community Events - Cookies with Santa, non -Scary Halloween Parade, Lighting
of Christmas Tree, Festival in the Park 5k, Disc Golf Tournament, Pickle Boll
Tournament, etc...
Mounds View Park & Recreation
Programs
► How do we make this happen?!
► Staffing
► Budget / Funding
► Cost of Programs
► Scholarships
Mounds View Park & Recreation
Programs
Staffing
Full time (3) - Recreation Superintendent, Recreation Coordinator,
Event Center Manager
Part time staff - a total of approximately 27 staff members that
would include:
Front Desk Workers, Summer Program Staff, Sports Staff, Senor Program
Coordinator, Youth Development Staff, School age program Staff, Ice Rink
and Splash Pad Attendants, Event Center Host, Event Center
Staff/Custodians
City Organizational Chart -
Im
Mounds View Park & Recreation
Programs Budget
Estimated DRAFT 2021 Budget
Building overhead revenues
$338,300
Building overhead expenditure
$53,120
Net Building Overhead Operations
$285,180
r Banquet Center revenue
$64,500
% Banquet Center expenditures
$134,563
Net Banquet Center
$(70,063)
Program Revenues
$18,200
a Program Expenditures
$386,517
Net Program Operations
$(368,317)
Mounds View Park & Recreation
Programs Budget
► Total Revenue $571,000
► Total Expenditures $649,810
6 Net Change in fund balance $(78,810)
10/1/2020
PROPOSED DRIFT 2021 Budget Summary
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11
Future Mounds View Park and
Recreation Programs
a Looking ahead at other programs and serving the Community
► Develop a Community Advisory board to make recommendations to
the Park and Recreation and Forestry Commission on potential
Recreation Programs
The board will consist of The City Administrator, Finance Director, Public
Works/Park and Recreation Director, Recreation Superintendent, two
members of the Park and Recreation and Forestry Commission, two Council
Members and three citizens appointed by the City Council.
s The board will meet on a quarterly basis to discuss Recreation programs and
future programming opportunities.
Mounds View Park & Recreation
Programs
Scholarships - The City is not able to fund raise
► How do we provide scholarships for residents to help off set some of
the cost of the Park and Recreation programs
► The City would Create a Park and Recreation Foundation - this would
be set up very similar to the Police Foundation. The Park and Recreation
Foundation would solicit donations and plan events to raise the needed
funds for scholarships.
► A separate panel would award the scholarships to the applicants.
► The foundation will be a citizen lead group and have a minimum of 5
members. The Public Works / Park and Recreation Director or the
Recreation Superintendent shall be invited when the foundation meets.
City Council and Park and
Recreation and Forestry- Vision
The City Council and Park and Recreation and Forestry Commission
had a joint meeting on Thursday September 24, 2020.
At this meeting the future of the Mounds View Park and Recreation
Program was discussed.
All agreed with the following statement from Council Member Bill
Bergeron on September 24, 2020.
,City government should meet the needs of the
residents... to break even and supply Mounds View
residents the best product recreationally that is
possible with its resources"
Questions
Mounds View
Community Center
MISSION STATEMENT
The mission of the Mounds View
Community center is to build a
reputation as "the heart of the
community" providing recreation and
support services to the community.
ectives of the Community Center
t . To attract Ramsey County services to be located at the Community Center facility
for the benefit of residents including services such as health programs, senior citizen
assistance programs, youth/teen assistance programs, low income assistance pro-
grams, informational programs, etc.
2. To provide facilities for exercise, sports and fitness in a gymnasium that would be
used to provide space for individuals' participation, group participation, organiza-
tions use for fitness programs, athletic leagues, practices, tournaments, etc.
3. To provide meeting spaces for the many groups and organizations that meet regu-
larly such as the scouts and other community groups, offering a facility to raise
funds through dinners and events using the large banquet room and kitchen facili-
ties.
4. To provide space for community events which will seat a large capacity for such
activities as youth band and orchestra concerts, musical entertainment, community
theater activities, volunteer workers appreciation, etc.
S. To produce revenue for the operation of the Community Center through the reser-
vation and rental of facilities - that will serve residents and outsiders with the avail-
ability of spaces for wedding receptions, reunions, anniversary parties, company
parties, birthday parties, etc.
6. To provide a space for persons of the community to gather, meet, to spend time
socializing through activities for teens, senior citizens, parents, sporting enthusiasts,
theater, arts and music enthusiasts; being "the heart of the community" where the
action is, and where people have fun together.
7. To receive as much revenue as possible through space rentals recognizing that com-
munity service and non-profit groups have a desire to use the community center for
no -fee — thus walking a tight line between user fee and community service philoso-
phy of operation.
S. To have a Community Center Committee that represents the many groups and
organizations of the community to serve as an advisory committee to oversee and
provide recommendation and advice in the philosophy, distribution of spaces and
operation of the Community Center to ensure that Community Center operations
are representing the needs and desires of the community.
PROPOSED DRAFT 2021 Budget Summary
Y-T-D
2017
2018
2019
2020
09/30/2020
2021
Change from 2020
Actual
Actual
Actual
Bud et
Actual
Request
Dollar
Percent
Community Center (Fund 252):
Building overhead (4350)
Building overhead revenues
190,496
191,726
193,448
200,300
333
338,300
-
0.00%
Building overhead expenditure
53,119
53,119
53,119
53,120
53,276
53,120
0.00%
Net Building Overhead Operations
137,377
138,607
140,329
147,180
(52,943)
285,180
-
0.00%
Banquet Center (4730):
Banquet revenues
90,492
111,320
117,585
104,500
10,101
64,500
(40,000)
-38.28%
Banquet Center expenditures
124,418
119,095
126,953
127,674
65,945
134,563
6,889
5.40%
Net Banquet Center
(33,926)
(7,775)
(9,368)
(23,174)
(55,844)
(70,063)
(46,889)
202.34%
Recreation (4732):
Recreation revenues
106,215
114,986
114,155
79,200
20,417
18,200
(61,000)
-77.02%
Recreation expenditures
208,466
247,527
279,654
306,084
161,998
386,517
80,433
26.28%
Net Recreation
(102,251)
(132,541)
(165,499)
(226,884)
(141,581)
(368,317)
(141,433)
62.34%
Office/Chamber space (4734):
Office/Chamber revenues
8,795
8,196
8,196
8,362
-
18,000
9,638
115.26%
Office/Chamber expenditures
4,819
5,670
5,470
5,765
2,924
16,027
10,217
177.22%
Net Office/Chamber space
3,976
2,526
2,726
2,597
(2,924)
1,973
(579)
-22,29%
Creative Kids Child Care Center (4736):
Creative Kids revenues
87,297
107,183
132,000
132,000
99,000
132,000
-
0.00%
Creative Kids expenditures
33,480
34,993
29,800
31,686
16,088
59,583
27,897
88.04%
Net Creative Kids
53,817
72,190
102,200
100,314
82,912
72,417
(27,897)
-27.81%
Total revenue
483,295
533,411
565,384
524,362
129,851
571,000
(91,362)
-17.42%
Total expenditures
424,302
460,404
494,996
524,329
300,231
649,810
125,436
23.92%
Net change in fund balance
58,993
73,007
70,388
33
(170,380)
(78,810)
(216,798)-656962.64%
Fund balance, beginning year
93,999
93,999
152,992
167,006
167,006
167,039
33
0.02%
Fund balance, end of year
152,992
167,006
223,380
167,039
(3,374)
88,230
(78,810)
-47.18%
(continued)
9/28/2020 2:44 PM
DRAFT 2021 Budget Summary
YTD
2017
2018
2019
2020 09/30/2020 2021
Lhanee fr+im 2020
Actual
Actual
Actual
Budaet Actual Request
Dollar Percent
Community Center (continued):
Building overhead (4350)
Building revenues:
3610 Investment income
57
600
3,370
300 (294) 300
- 0.00%
3680 Miscellaneous
439
1,126
78
- 627 -
- 0.00%
3972 Transfers
190,000
190,000
190,000
200,000 - 338,000
138,000 69.00%
3994 Capital lease proceeds
-
-
-
- - -
- 0.00%
Total building overhead revenue
190,496
191,726
193,448
200,300 333 338,300
- 0.00%
Operating expenses
Personnel services
0100
Salaries, regular
0110
Salaries,overtime
0300
Social Security
0321
PERA
0400
Group insurance
0500
Workers compensation
999
Allocation of salaries
Total personnel services
Materials & supplies
1210
Supplies, buildings & grounds
1230
Supplies, equipment
1600
Supplies, operating
2400
Uniforms
2410
Mats & towels
2999
Allocation of supplies
Total materials & supplies
Contractual services
3030
Other professional services
3100
Telephone
3200
Water & sewer
3210
Electricity
3220
Natural gas
3530
Refuse collection
3630
Training & conferences
3999
Allocation of utilities
4010
Rental, equipment
5110
Repairs, building & grounds
5130
Repairs, equipment
5999
Allocation of repairs
Total contractual services
Capital
7030
Equipment
Total capital outlays
Debt service
8011
Lease payable -principal
8021
Lease payable - interest
Total debt service
23,428
32,131
22,102
36,034
21,864
288,583
252,549
700.86%
575
1,556
626
1,279
357
1,354
75
5.86%
1,336
2,530
1,674
2,855
1,685
22,181
19,326
676.92%
1,227
2,351
1,706
2,798
1,573
21,747
18,949
677.23%
2,564
879
6,779
10,710
108
54,705
43,995
410.78%
2,104
1,287
2,183
2,927
2,397
5,246
2,319
79.23%
(31,234)
(40,734)
(35,070)
(56,603)
(23,826)
(393,816)
(337,213)
595.75%
-
-
-
-
4,158
-
-
0.00%
931
3,570
3,165
1,282
741
1,500
218 17.00%
474
1,389
4,708
4,300
262
4,300
- 0.00%
9,276
9,023
7,680
7,800
5,705
7,800
- 0.00%
144
448
578
470
498
470
- 0.00%
2,001
1,625
2,494
1,750
1,136
2,500
750 42.86%
(12,826)
(16,055)
18,625)
(15,602)
(5,902)
(16,570)
(968) 6.20%
-
-
-
-
2.440
-
- 0.00%
20,252
20,777
15,384
16,900
7,658
16,900
-
0.00%
2,887
4,320
4,755
3,200
4,022
3,500
300
9.38%
8,598
8,441
6,977
8,600
5,435
8,600
-
0.00%
42,408
47,515
46,201
47,000
28,700
47,000
-
0.00%
15,005
15,451
16,299
15,000
9,321
17,000
2,000
13.33%
4,230
3,720
3,480
4,204
2,404
4,576
372
8.85%
-
-
-
-
-
-
0.00%
(93,380)
(100,224)
(93,095)
(94,904)
(51,801)
(97,576)
(2,672)
2.82%
-
130
-
-
-
0.00%
6,723
15,790
13,200
9,770
8,090
9,770
-
0.00%
17,852
17,487
24,205
18,491
10,123
19,991
1,500
8.11%
(24,575)
(33,407)
(37,406)
(28,261)
(17,113)
(29.761)
(1,500)
5.31%
-
-
-
-
6,839
-
0.00%
- - 0.00%
- - - - - 0.00%
39,752 40,957 42,198 43,478 32,486 43,478 - 0.00%
13,367 12,162 10,,921 9,642 7,353 9,642 - 0.00%
53,119 53,119 53,119 53,120 39,839 53,120 0.00%
Total Building overhead exp 53,119 53,119 53,119 53,120 53,276 53,120 0.00%
Total Building Overhead Net 137,377 138,607 140,329 147,180 (52,943) 285,180 - 0.00%
191,887 197,027 (continued)
9/28/2020 2:44 PM
Fund: 125Z Department-, 4350 Community Center Build in g Overhead Expenditures
Account
Description
2018
2019
2020 2021 Description
1210
Supplies, bldgs & grounds
1,150
1,150
1,282 1,500 Lights, signs, fertilizer
1.282 1500
1,150
1,150
1230
Supplies, equipment < $5000
800
800
3 500
800 800 Small tools & equipment
3,500 3.500 Drinking fountains
4,300 1 4,300
800 1
4.300
1600
Supplies, operating
7,800
7,800
7,800 7,800 !Batteries, soap, paper towels, cleaning supplies for bathrooms
Paper cups, plates, etc. for lounge & customer service events
7,800 7,800
7,800
7,800
2400
'Uniforms
470
470
470 470 Uniforms/Clothing (7.3% of $4,500 +.8 FTE x $175)
470 470
470
470
2410
Mats & towels
1,500
250
1,500
250
1,500 2,250 Floor mats and cleaning towels to provide better protection of carpets
250 250 Special events
1,750 2,500
1,750
1,750
3030
Other professional services
800
200
11,000
1,750
800
200
11,000
1,750
600 600 Backflow inspection, alarm inspection,
500 500 Sprinkler inspections
14,500 14,500 Custodial services: 12 months Sxxx
1,300 1,300 Commercial carpet cleaning service (twice annually)
16,900 16,900
13,750
13,750
3100
'Telephone & internet
3,200
3.200
3.200 3,500 Office & customer phones, intemet, maintenance agreements, & repairs
3,200 3,500
3,200
3200
3200
Water &: Wastewater
9,000
9,000
8,600 8,600 Water & sewer charges for community center
8,600 8,600
9,000
9,000
3210
Electricity
25,000
40,000
47,000 47,000 Estimated electrice charges
47,000 47.000
25,000
40,000
3220
Natural gas
14,000
15,000
15.000 17.000 (Estimated natural gas charges
15,000 17.000
14.000
15,000
3530
Refuse collection
3,624
400
3,804
400
3,804 4,176 :Dumpsters $348 x 12 months
400 400 Extra garbage pick-up charges
4.204 4.576
4.024
4.204
4800
(Bonding & insurance
8.200
8200
8.200 8,200 Insurance & bonding cost.
8.200 8.200
8,200
8200
5110
:Repairs, building & grounds
1,200
4,500
770
1,500
1,300
500
1,200
4,500
770
1,500
1,300
500
1,200 1,200 Repair floor tiles
4,500 4,500 Exterior/Interior building maintenance
770 770 Exterminator: 12 months X 64.02
1,500 1,500 Fire alarm system service
1,300 1,300 Parking lot & grounds maintenance
500 500 Security system service
9,770 9,770
9,770
9,770
5130
Repairs, equipment
11,500
3,000
1,500
11,500
3,000
1,500
11,991 11,991 HVAC system maintenance contract
5,000 6,000 HVAC repairs
1.500 _) 000 Plumbing, electrical, & mist, interior maintenance
18,491 19,991
16,000
16,000
8011
8021
Lease payable (ESP)
Interest
40,957
] ] 63
42,199
10.921
43,478 44,796 Lease payable for energy savings program (matures 2-23-27)
642 8 24
211
53,120 53,120
53,120
53,120
159,834 179,514 191,887 197,027
6.09% 12.31% 6.89% 2,68%
9/28/2020 2:45 PM
DRAFT 2021 Budget Summary
Y-T-D
2017
2018
2019
2020 09/30/2020
2021
Change from 2020
Actual
Actual
Actual
Budget
Actual
Request
Dollar
Percent
Community Center (continued):
Banquet Center (4730):
Banquet Revenues
3634 Equipment rental
3,740
4,956
4,756
4,500
262
4,500
-
0.00%
3645 Rental - banquet facility
86,752
106.364
112,829
100,000
9,839
60,000
(40,000)
-40.00%
0.00%
Total banquet center revenue
90,492
111.320
117.585
104,500
10,101
64.500
(40,000)
-38.28%
Banquet Expenditures
Personnel services
0999 Allocation of salaries
6,385
9.147
7.014
11,321
4,765
78,763
67,442
595.73%
Total personnel services
6,385
8.147
7,014
11,321
4,765
78,763
67,442
595.73%
Materials & supplies
1210 Supplies, buildings & grounds
-
-
-
2
-
-
0.00%
1230 Supplies, equipment
165
1,570
767
4,500
1,424
3,000
(1,500)
-33.33%
1600 Supplies, operating
299
-
-
-
-
-
-
0.00%
2999 Allocation of supplies
3,591
4.459
5,215
4,369
(1,653)
4,640
271
6.19%
Total materials & supplies
4,055
6,029
5,982
8,869
(227)
7,640
(1,229)
-13.86%
Contractual services
3030 Other professional services
78,328
66,787
72,511
66,104
37,845
5,636
(60,468)
-91.47%
3420 Advertising
379
-
111
500
438
500
-
0.00%
3430 Printing
-
-
-
250
-
250
-
0.00%
3999 Allocation of utilities
24,295
26,055
24,456
26,317
13,693
27,041
724
2.75%
4800 Bonding & insurance
1,339
1,449
1,536
2,100
1,763
2,100
-
0.00%
5110 Repairs, building & grounds
700
1,235
3,431
2,700
1,628
2,700
-
0.00%
5130 Repairs, equipment
2,056
39
1,439
1,600
1,248
1,600
-
0.00%
5999 Allocation of repairs
6,881
9.354
10,473
7,913
4,792
8,333
420
5.31%
Total contractual services
113,978
104,919
113.957
107,484
61,407
48,160
(59,324)
-55.19%
116,353
55,800
Capital
7030 Equipment
-
-
-
-
-
-
-
0.00%
Total capital outlays
-
-
-
-
-
0.00%
Total banquet center exp
124A18
119,095
126.953
127,674
65,945
134,563
6,889
5.40%
Total Banquet Center net
(33.926)
(7,775)
(9,368)
(23,174)
(55,844)
(70,063)
(46.889)
202.34%
(continued)
9/28/2020 2:44 PM
Fund: 252 ('ammunitV C'rnicr-4,3013an
uetCenter Ex cndltura
Account
Description
2018 1
2019
2020
2021 IDescription
1230
:Supplies, equipment
2,500
-
2,500
2.000
2,500
2.000
3,000
.
Tables, mirrors, microphones, projWors, etc. for Banquct Room
]cc machine
2500
4.500
4.500
3.000
2999
Allocation of supplies
4.332
4.332
4.369
4.640
28% Allocation from overall building support
4.332
4,332
4.369
4,640
3030
Other professional services
835
2,500
58,667
1,750
12,000
500
852
2,500
60,896
1,750
12,000
500
869
2,500
48,485
1,750
12,000
500
886
2,500
-
1,750
-
1 500
2.5% of audit (2019 - $34,065, 2020 - $34,745, 2021 - $35,440)
Miscellaneous professional services (linen service)
Banquet facility management (16% of 303,027)
Carpet cleaning 2 x year
Extra staff for large events
Legal costs
76,252
78,498
66,104
5,636
3420
Advertising & marketing
500
500
500
500
Website and traditional advertising, marketing
500
500
500
500
3430
:Printing
250
250
250
250
Brochures, flyers, etc.
250
250
250
250
3999
.Allocation ofutilities
19,057
23,587
25,547
27 041
.28% Allocation from overall building utilities
19,057
23,587
25,547
27,041
4800
Bonding & insurance
2,100
2,100
2,100'
2.100
Insurance & bonding cost
2,100
2,100
2,100
2,100
5110
Repairs, building & grounds
1,200
1,500
1,200
1500
1,200
1.500
1,200
1,500
Interior building repairs specific to the banquette center/center divider repairs
Dance floor maintenance
2,700
2,700
2,700
2,700
5130
Repairs, equipment
1,600
1 600
1.600
1.600
Repairs to kitchen, audio system, and other banquette equipment
1,600
1,600
1.600
1.600
5999
Allocation of repairs
7,216
7,216
7.913
8,333
.28% Allocation from overall building repairs
7,216
1 7,216
7,913
8,333
116,507 125,283 115,583 55,800
10.53% 7.53% -7.74%-51.72%
9/28/2020 2:45 PM
Community Center (continued):
Recreation (4732):
Recreation Revenues
3405 Recreation profit
3660 Gym & meeting room rental
3661 Open gym participant fees
3679 Commissions -vending
Total Recreation revenues
Recreation Expenditures
Personnel services
0999 Allocation of salaries
Total personnel services
Materials & supplies
1230 Supplies, equipment
2999 Allocation of supplies
Total materials & supplies
Contractual services
3030
Other professional services
3430
Printing
3999
Allocation of utilities
4010
Rental, equipment
4800
Bonding & insurance
5110
Repairs, building & grounds
5130
Repairs, equipment
5999
Allocation of repairs
Total contractual services
Total Recreation exp
Total Recreation net
DRAFT 2021 Budget Summary
YTD
2017 2018 2019 2020 09/30/2020 2021 Change from 2020
Actual Actual Actual Budget Actual Request Dollar Percent
51,558
68,292
53,141
35,000 - (35,000)-100.00%
16,499
19,868
33,844
20,000 19,713 10,000 (10,000)-50.00%
36,357
24,200
26,429
23,000 247 7,000 (16,000)-69.57%
1,801
2,626
741
1,200 457 1,200 - 0.00%
106,215 114,986 114,155 79,200 20,417 18,200 (61,000)-77.02%
21,551 28,205 24,198 39,056 16,440 271,733 232,677 595.75%
21,551 28,205 24,198 39,056 16,440 271,733 232,677 595.75%
3 38 - 2,000 1,380 2,000 - 0.00%
6,413 7,962 9,313 7,801 2,951 8,285 484 6.20%
6,416 8,000 9,313 9,801 4,331 10,285 484 4.94%
109,051
120,555
151,079
155,812
100,842
2,658
(153,154)
-98.29%
1,930
3,492
2,474
7,200
494
7,200
-
0.00%
51,237
55,038
50,579
48,412
27,955
49,838
1,426
2.95%
-
9,367
15,035
20,297
-
20,297
-
0.00%
2,567
2,776
2,944
4,025
3,380
4,025
-
0.00%
3,426
3,390
5,329
6,000
-
5,000
(1,000)
-16.67%
-
-
-
1,350
-
1,350
-
0.00%
12,288
16,704
18,703
14,131
8,556
14,131
-
0.00%
180,499
211,322
246,143
257,227
141,227
104,499
(152,728)
-59.37%
267,028
114,784
208,466
247,527
279,654
306,084
161,998
386,517
80,433
26.28%
(102,251) (132,541) (165,499) (226,884) (141,581) (368,317) (141,433) 62.34%
(continued)
9/28/2020 2:44 PM
Fund, 252 Co m rn un ity Center-4732Recreaflon Ex enditures
Account
Description
2018
2019
2020
2021
Description
1230
Supplies, equipment
2.000
2.000
2.000
2.000
Miscellaneous
2,000
2.000
2.000
2,000
2999
Allocation of supplies
7,735
7.735
7,801
8,285
50% Allocation from overall building support
7.735
7.735
7.801
8,285
3030
Other professional services
110,349
2,935
2,505
114,542
-
2,935
2,555
127,271
23,000
2,935
2,606
2.658
YMCA mgt. contract (other half of fee in recreationx42% of $303,027)
Senior Program Coordinator
Copier ($2,100) Computer ($835) per agreement
7.5% of audit (2019 - $34,065, 2020 - $34,745, 2021 - $35,440)
-
115,789
120.032020-'400427
2.658
3430
Printing
7200
7.200
7200
50% of the cost of printing and mailing the Mounds View Matters newsletter
7,200
7.200
7,200
3999
Allocation of utilities
35A47
43.537
49,838
50% Allocation from overall building utilities
35.447
43.537
49,838
4010
:Rental, equipment
250
250
20,047
250
20,047
:Scissor lift rental
.Fitness equipment
250
20,297
20,297
20,297
4800
Bonding & insurance
4,025
4.025
4.025
4025
Insurance & bonding cost.
4,025
4,025
4,025
4,025
5110
Repairs, building & grounds
1,500
1,000
3,500
1,500
1,000
3,500
1,500
1,000
3.500
1,500
1,000
2.500
General building repairs
Interior improvements
Gym floor resurfacing & maintenance
6,000
6,000
6.000
5.000
5130
Repairs, equipment
500
850
500
850
500
850
500
850
:Registration system support
.Repairs to other equipment
1,350
1,350
1,350
1.350
5999
1 Allocation ofrepairs
12.885
12,885
14,131
14.131
50%Allocation from overall building repairs
12,885
12,885
14,131
14,131
192,681 225,061 267,028 114,784
4.20% 16.80% 18.65%-57.01%
9/28/2020 2:45 PM
DRAFT 2021 Budget Summary
2017
2018
2019
2020
09/30/2020
2021
Chance from 2020
Actual
Actual
Actual
Budget
Actual
Request
Dollar
Percent
Office space (4734):
Office space revenues
3633 Lease - Office/Chamber space
8,795
8,196
8,196
8,362
18,000
9,638
115.26%
Total office space revenues
8,795
8,196
8,196
8,362
-
18,000
9,638
115.26%
Office space expenditures
Personnel services
0999 Allocation of salaries
937
1,226
1,052
1,698
715
11,814
10,116
595.79%
Total personnel services
937
1,226
1,052
1,698
715
11,814
10,116
595.79%
Materials & supplies
2999 Allocation of supplies
385
478
559
468
177
497
29
6.22%
Total materials & supplies
385
478
559
468
177
497
29
6.22%
Contractual services
3999 Allocation of utilities
2,760
2,964
2,737
2,751
1,519
2,822
71
2.59%
5999 Allocation of repairs
737
1,002
1,122
848
513
893
45
5.29%
Total contractual services
3,497
3,966
3,859
3,599
2,032
3,715
71
1.98%
0
Total office space exp
4,819
5,670
5,470
5,765
2,924
16,027
10,217
177.22%
Total office space net
3,976
2,526
2,726
2,597
(2,924)
1,973
(579)
-22.29%
(continued)
2021 Budget Summary
YTD
2017 2018 2019 2020 09/30/2020 2021 (:hange from 2020
Actual Actual Actual Budget Actual Request Dollar Percent
Creative Kids Child Care (4736):
Child Care Revenues
3632 Lease - Child Care
87,297
107,183
132,000
132,000
99,000
132,000
-
0.00%
Leese ends 7-31-23
Total child care revenues
87,297
107,183
132,000
132,000
99,000
132,000
-
0.00%
Child Care Ed Expenditures (19%)
Personnel services
0999 Allocation of salaries
2,499
3,259
2,806
4,528
1,906
31,505
26,977
595.79%
Total personnel services
2,499
3,259
2,806
4,528
1,906
31,505
26,977
595.79%
Materials & supplies
1600 Supplies, operating
-
-
-
-
-
-
-
0.00%
2999 Allocation of supplies
2,437
3,050
3,539
2,964
1,121
3,148
184
6.22%
Total materials & supplies
2,437
3,050
3,539
2,964
1,121
3,148
184
6.22%
Contractual services
3999 Allocation of utilities
15,088
16,168
15,324
17,424
8,634
17,874
450
2,59%
4750 Taxes, licenses, & fees
7,894
5,203
-
-
-
-
-
0.00%
4800 Bonding & insurance
893
966
1,024
1,400
1,176
1,400
-
0.00%
5999 Allocation of repairs
4,669
6,347
7,107
5,370
3,251
5,655
285
5.30%
Total contractual services
28,544
28,684
23,455
24,194
13,061
24,929
735
3.04%
Total child care exp 33,480 34,993 29,800 31,686 16,088 59,583 27,897 88.04%
Total child care net 53,817 72,190 102,200 100,314 82,912 72,417 (27.897)-27.81%
9/28/2020 2:44 PM
PARK & RECREATION
Time line for Park and Recreation Program — In House
Following is a proposed time line: If the City Council elects to have the City facilitate the Park
and Recreation programming.
Monday October 5, 2020 — City Council receives proposals from the YMCA and City Staff on
the Park and Recreation Program.
Monday October 12 2020 — Council formally approves having the City facilitate running the
Park and Recreation Programming. Council approves the job description for the Park and
Recreation Superintendent.
Tuesday October 13, 2020 — Park and Recreation Superintendent Position posted, City
Administration notifies the YMCA and a transition plan is developed.
Monday October 26, 2020 - City Council Approves candidate for the Park and Recreation
Superintendent, Council also approves the job descriptions for the Event Center Manager and
Park and Recreation Coordinator.
Tuesday October 27, 2020 - Jobs posted for the Event Center Manager and Park and
Recreation Coordinator.
Monday November 9, 2020 — City Council Approves the Job Descriptions for the Part and
Seasonal Staff Members
Monday November 26, 2020 — City Council approves the candidates for the Event Center
Manager and Park and Recreation Coordinator.
Monday December 14, 2020 -- City Council Approves Part Time Candidates for some of the
Park and Recreation positions (front desk staff, senior coordinator etc...)
October December 2020 — Park and Recreation Programming is being developed and refined
for Publication and Newsletters and registrations.
December 31, 2020 —.Last day for the YMCA/ Transition completed Start of the MOUNDS
VIEW PARK AND RECREATION DEPARTMENT!
Early 2021— Finalized Programs and Publication Completed, Part Time and Seasonal Staff
interviewed and hired as needed.
Item No: 1
020
M0L--T1-MtSVVfE-W
Meeting Date: October 5, sion Type of Business: Work Session
Administrator Review:
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 2021
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 City adopted a base water charge or water availability charge in 2016. Staff is recommending that
the base charge increase by $1 per quarter per connection. Variable rates would increase by a dime for
the lowest tier in 2021. Overall water rates would increase $0.95 per month or $11.44 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
implementing major improvements to the water treatment plants and well control equipment with
completion in 2021, 6 million in bonds will be issued in January of 2021 to pay for the project.
The Sewer fund anticipates a 4% increase in user charges which will add $1.23 per month or $14.78
annually to a residential utility bill. Met Council Environmental Services (MCES) waste charges increased
by only 0.15% for 2021 the smallest increase in years. We had increased volume but it was a lower
percentage increase then other cities, some of our mitigation efforts are paying off. (CIPP) Future
increases of 4% for 2022, and 4% for 2023 will help stabilize the sewer fund.
The Storm Water fund will have a proposed $1 per quarter or $4 per year increase in 2021. This will
continue to build a fund for 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 2021.
Capital Projects Funds
There are a number of capital projects that are anticipated to occur in 2021, the most prominent are
Community Center upgrades including restrooms in the locker rooms, City Hall dais and conference room
updates, and the design phase of Pleasant View and Spring Lake Road street improvements. There is
a $75,000 transfer budgeted in the General Fund for 2021 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, EDA, Community Center, and TIF 5 as they have the most significant
activity. The EDA fund will be funded by an EDA levy not exceeding $100,000, transfers from TIF 5 and
6 that is limited to a percentage of the increment (approx. $90,000), and a $50,000 transfer from the
General Fund.
Debt Service Fund
This fund accounts for a tax levy to pay the debt service for the Public Works facility, the amounts
correspond to principal and interest amounts due on February 1 and August 1 and are collected the year
prior to the debt service payment.
Strategic Plan Goals
Financial Stability
Maintain Infrastructure
Diversity & Outreach
Employee Recruitment & Retention
Business Retention & Expansion
Staff would recommend that the Council review the funds and make any recommendations that they may
have.
Respectfully Submitted,
Mark Beer, Finance Director
CITY OF MOUNDS VIEW, MINNESOTA
Special Revenue Funds 2021 Budgets
Combining Statement of Revenues and Expenditures
and Net Changes in Fund Balances
Cable Community Lakeside Recycling TIF TIF
TV Forfeiture EDA Center Park Grant District #5 District #6
Total
2021 2020
Revenues:
Taxes
112,000
100,000
-
-
-
1,760,734
63,170
2,035,904
1,987,256
Intergovernmental:
County grants
-
-
-
-
-
31,545
-
-
31,545
31,545
Other local govt.
-
-
23,000
-
23,000
23,000
Charges for services:
Culture and recreation
-
232,700
-
232,700
324,062
Miscellaneous:
Fines
-
2,000
-
-
2,000
2,000
Investment income
-
-
300
25
1,500
200
2,025
3,550
Other
-
-
-
-
500
-
-
-
500
500
Total revenues
112,000
2,000
100,000
233,000
23,525
31,545
1,762,234
63,370
2,327,674
2,371,913
Expenditures:
Public safety
Supplies
-
1,900
-
-
-
-
-
-
1,900
12,800
Contractual services
-
500
-
-
-
500
500
Capital outlay
-
-
-
-
-
Sanitation
Personal services
-
13,854
13,854
13,854
Supplies
-
500
500
500
Contractual services
-
17,191
17,191
17,191
Culture and recreation:
Personal services
53,490
59,497
4,215
-
117,202
111,782
Supplies
3,000
-
21,570
2,500
-
27,070
27,602
Contractual services
55,492
-
399,917
16,810
-
472,219
471,307
Capital outlay
-
-
-
-
-
-
-
Debt Service
-
-
53,120
-
-
53,120
53,120
Economic development
Personal services
-
150,139
-
150,139
145,261
Supplies
-
350
350
560
Contractual services
-
63,511
1,652,736
33,650
1,749,897
1,725,848
Capital outlay
-
30,000
-
-
-
30,000
725,000
Total expenditures
111,982
2,400
244,000
534,104
23,525
31,545
1,652,736
33,650
2,633,942
3,305,325
Surplus of revenues over
(under) expenditures
18
(400)
(144,000)
(301,104)
-
-
109,498
29,720
(306,268)
(933,412)
Other financing sources (uses)
Transfers in
-
-
144,000
200,000
-
-
344,000
1,039,036
Transfers out
-
-
(89,000)
(5,000)
(94,000)
(88,036)
Total other financing
sources (uses)
144,000
200,000
(89,000)
(5,000)
250,000
951,000
Net change in fund balance 18 (400) - (101,104) - 20,498 24,720 (56,268) 17,588
Fund balance, January 1: 150,568 1,388 1,179,285 167,039 11,795 28,933 892,471 4,880 2,436,359 2,546,018
Fund balance, December 31 150,586 988 1,179,285 65,936 11,795 28,933 912,969 29,600 2,380,092 2,563,606
1
2021 Budget Summary
Y-T-D
2017
2018
2019
2020
09/30/2020
2021
Change from 2020
Actual
Actual
Actual
Budget
Actual
Request
Dollar Percent
Cable TV (Fund 210):
Revenues
3180 Franchise fee
135,353
122,269
117,649
116,000
58,364
112,000
(4,000) -3.45%
3680 Other revenue
-
-
-
-
-
- 0.00%
Total revenue
135,353
122,269
117,649
116,000
58,364
112,000
(4,000) -3.45%
Operating expenses
Operations (4350)
Personnel services
0100 Salaries, regular
68,323
68,888
68,926
37,573
26,591
39,309
1,736
4.62%
0110 Salaries, over -time
-
-
1,096
-
-
-
0.00%
0300 Social security
4,995
4,941
3,865
2,875
1,774
3,007
132
4.59%
0321 PERA
4,914
4,721
4,080
2,818
2,001
2,948
130
4.61%
0400 Group insurance
11,355
12,743
10,424
7,387
5,614
7,873
486
6.58%
0500 Workers compensation
357
170
218
311
255
353
42
13.50%
Total personnel services
89,944
91,463
88,609
50,964
36,235
53,490
2,526
4.96%
Materials & supplies
1230 Supplies, equipment 5,085 12,261 978 2,000 - 2,000 - 0.00%
1600 Supplies, operating 19 - 5 1,000 - 1,000 - 0.00%
Total materials & supplies 5,104 12,261 983 3,000 - 3,000 - 0.00%
Contractual services
3030
Other professional services
5,829
8,023
9,258
29,500 13,886
22,500
(7,000)
-23.73%
3630
Training & conferences
680
882
199
500 -
300
(200)
-40.00%
3800
Mileage & parking
8
8
3
50 -
25
(25)
-50.00%
3900
Grants & subsidies
29,298
29,361
29,256
30,259 14,670
31,167
908
3.00%
5130
Repairs, equipment
-
-
-
11500 -
1,500
-
0.00%
Total contractual services
35,815
38,274
38,716
61,809 28,556
55,492
(6,317)
-10.22%
Capital
7030 Equipment - 76,632 107,921 - - - 0.00%
Total capital outlays - 76,632 107,921 - - - - 0.00%
Total expenditures 130,863 218,630 236,229 115,773 64,791 111,982 (3,791) -3.27%
Net change in fund balance 4,490 (96,361) (118,580) 227 (6,427) 18 (209)-92.07%
Fund balance, beginning year 360,792 365,282 268,921 150,341 150,341 150,568 227 0.15%
Fund balance, end of year $ 365,282 $ 268,921 $ 150,341 $ 150,568 $ 143,914 $ 150,586 $ 18 0.01%
40,919 50,535 39,699 64,809 58,492
Fund: 210 Cable TV Revenues
Account
Description
2018
2019
2020
2021
Description
3180
Franchise fee revenue
130,000
128,000
116,000
112,000
Estimated collections
130,000
128,000
116,000
112,000
3680
Other revenue
-
Lease revenue from Library fiber connection
Fund: 210 Department: 4350
1230 Supplies, equipment < $5000
3,000
2,500
2,000
Operations
2,000 Equipment costing less than $5,000 per item
2,000
3,000
2,500
2,000
1600
Supplies, operating
400
850
400
850
200
800
200
800
Recording media - tapes, DVD's
Batteries, cables, bulbs, tapes, misc
1,250
1,250
1,000
1,000
3030
Other professional services 6,012
2,000
8,012
6,200
6,500
6,500
Web streaming meetings $501 per month. (current $1502/qtr)
Broadcast and Video Production support
6,000
23,000
1 16,000
12,200
29,500
22,500
3630
Training & conferences
350
600
350
650
500
300
-
Attendance at local training
ACM National Conference (free registration)(1/2 paid by Little Canada)
950
1,000
500
300
3800
Mileage & parking
50
50
50
25
Mileage
50
50
50
25
3900
Grants & subsidies
30,517
30,242
30,259
31,167
Share of costs of North Suburban Cable Commission
30,517
30,242
30,259
31,167
5130
Repairs, equipment
10,000
2,000
1,500
1,500
Repair and maintenance of equipment
10,000
2,000
1,500
1,500
7030
Capital, equipment > $5000
-
8,300
8,850
190,000
395
-
-
105,000
-
-
Supplemental duct work/air conditioning
Video Camera
Video storage (NAS)
Control room/Council chambers replacement
Bulletin Board
207,545
1 105,006
261,324 154,242 64,809 58,492
330.67%-40.98%-57.98% -9.75%
2021 Budget Summary
Y-T-D
2017
2018
2019
2020
09/30/2020
2021
Change from 2020
Actual
Actual
Actual
Budget
Actual
Request
Dollar
Percent
Forfeiture (Fund 225):
Revenues
3514 Forfeitures
17,027
16,731
20,312
2,000
10,249
2,000
0.00%
Total revenue
17,027
16,731
20,312
2,000
10,249
2,000
-
0.00%
Operating expenses (4200):
Materials & supplies
1230 Supplies, equipment
17,401
7,638
2,305
12,600
8,223
1,700
(10,900)
-86.51%
1600 Supplies, operating
159
785
280
200
6,879
200
-
0.00%
Total materials & supplies
17,560
8,423
2,585
12,800
15,102
1,900
(10,900)
-85.16%
Contractual services
3030 Other professional services
6,553
7,846
8,313
500
59
500
-
0.00%
Total contractual services
6,553
7,846
8,313
500
59
500
-
0.00%
Capital
7030 Equipment
-
-
-
-
-
-
-
0.00%
Total capital outlays
-
-
-
-
-
-
-
0.00%
Total expenses
24,113
16,269
10,898
13,300
15,161
2,400
(10,900)
-81.95%
Net change in fund balance
(7,086)
462
9,414
(11,300)
(4,912)
(400)
10,900
-96.46%
Fund balance, beginning year
9,898
2,812
3,274
12,688
12,688
1,388
(11,300)
-89.06%
Fund balance, end of year
2,812
3,274
12,688
1,388
7,776
988
(400)
-28.82%
Fund: 225 Forfeiture Revenues
Account
Description
2018 2019 1 2020
2021
1 Description
3514
Forfeitures
2,000 2,000 2,000
2,000
Sale of forfeited vehicles at auction.
2,000 2,000 1 2,000
2,000
Fund: 225 Department: 4200
Operations
1230 Supplies - equipment < $5000
7,600
(2) radios
5,000
(2) light bars
500
Crime scene kit
-
2,500
-
-
Miscellaneous vehicle equipment
900
-
-
Portable Breath Tester (PBT)
1,200
Replacement Glock pistols (2)
900
1 2,500
12,600
1,700
1600
Supplies - operating
200
200
200
200
Supplies to prepare vehicles for auction. (tows, title fees, batteries)
200
200
200
200
3030
Other professional services
500
500
500
500
Share of auction costs.
500
500
500
500
7030
Equipment > $5000
5,500
-
Camera
5,500
-
7,100 3,200 13,300 2,400
-62.03%-54.93% 315.63%-81.95%
2021 Budget Summary
Y-T-D
2017
2018
2019
2020
09/30/2020
2021
Change from 2020
Actual
Actual
Actual
Budget
Actual
Request
Dollar Percent
EDA (Fund 230):
Revenues
3101
Tax collections
95,591
100,215
93,170
100,000
50,028
100,000
- 0.00%
3610
Investment income
-
-
-
-
-
-
- 0.00%
3615
Interest received on notes
556
558
309
-
45
-
- 0.00%
3680
Other revenue
3,000
-
1,654
-
-
-
- 0.00%
3972
Transfers
129,498
133,543
135,563
839,036
-
144,000
(695,036)-82.84%
Total revenue
228,645
234,316
230,696
939,036
50,073
244,000
(695,036)-74.02%
Operating expenses
Housing and Economic Development (4650):
Personnel services
0100 Salaries, regular
7,674
60,860
91,694
112,851
81,992
116,178
3,327
2.95%
0150 Salaries, part-time
54,826
21,245
12,719
-
-
-
-
0.00%
0300 Social security
4,671
5,721
6,884
8,633
5,435
8,888
255
2.95%
0321 PERA
4,638
6,018
7,676
8,463
6,070
8,714
251
2.97%
0400 Group insurance
10,166
13,822
14,249
14,501
10,996
15,455
954
6.58%
0500 Workers compensation
415
362
569
813
665
904
91
11.19%
Total personnel services
82,390
108,028
133,791
145,261
105,158
150,139
4,878
3.36%
Materials & supplies
1600 Supplies, operating - 45 - 360 - 200 (160)-44.44%
2100 Book & periodicals 139 139 - 200 - 150 (50)-25.00%
Total materials & supplies 139 184 - 560 - 350 (210)-37.50%
Contractual services
3030
Other professional services
5,071
20,186
33,461
30,738
27,786
32,772
2,034
6.62%
3100
Telephone
-
-
550
600
400
600
-
0.00%
3420
Advertisements
-
780
780
1,500
-
1,500
-
0.00%
3430
Printing
-
-
-
500
-
500
-
0.00%
3610
Memberships
415
720
940
710
110
710
-
0.00%
3630
Training & conferences
1,217
2,407
2,647
9,417
266
3,430
(5,987)
-63.58%
3800
Mileage
-
156
1,790
350
229
350
-
0.00%
4750
Real estate taxes
-
-
19,993
-
-
-
-
0.00%
4800
Insurance
414
447
475
649
545
649
-
0.00%
5210
Housing improvement
1,909
2,341
2,570
23,000
158
23,000
-
0.00%
5220
Highway 10 redevelopment
-
-
-
-
-
-
-
0.00%
Total contractual services
9,026
27,037
63,206
67,464
29,494
63,511
(3,953)
-5.86%
Capital outlays
9300
Business subsidies
-
-
-
25,000
-
30,000
5,000
20.00%
Total expenditures 91,555 135,249 196,997 238,285 134,652 244,000 5,715 2.40%
Net change in fund balance
Fund balance, beginning year
Adj for land held for resale
Fund balance, end of year
137,090 99,067 33,699 700,751 (84,579) - (700,751)-100.00%
208,678 345,768 444,835 478,534 478,534 1,179,285 700,751 146.44%
345,768 444,835 478,534 1,179,285 393,955 1,179,285 - 0.00%
A
Fund: 230 FDA
Revenues
Account Description 2018 2019 2020
2021 Description
3101
Tax revenue
100,000
100,000
100,000
100,000
EDA/HPA Levy
100,000
100,000
100,000
100,000
3972
Transfers
83,543
85,563
88,036
89,000
Transfers from TIF 5
-
-
-
5,000
Transfers from TIF 6
50,000
50,000
50,000
50,000
Transfers from General Fund
701,000
Transfer from Street Improvement
133,543
135,563
839,036
144,000
233,543 235,563 939,036 244.000
Fund: 230 Department: 4650
1600 Supplies, operating
500 400
360
Housing and Economic Development
200 Misc office supplies
200
500
400
360
2100
Books & periodicals
200
200
200
150
Misc. reports & periodicals (Finance & Commerce)
200
200
200
150
3030
Other professional services
4,000
5,000
14,500
1,670
4,500
7,000
4,000
5,000
14,500
1,703
4,500
7,000
4,000
5,000
14,500
1,738
4,500
1,000
4,000
5,000
14,500
1,772
4,500
3,000
Legal fees for development reviews
Financial consultant fees (Ehlers)
Special project consultant fees
5% of audit (2019 - $34,065, 2020 - $34,745, 2021 - $35,440)
Loan Program and Energy Audit Consultant (CEE)
Marketing Consultant fees
36,670
36,703
30,738
32,772
3100
Telephone
600
600
Cell phone
-
-
600
600
3420
Advertising
1,500
1,500
1,500
1,500
Targeted advertisements.
1,500
1,500
1,500
1,500
3430
Printing
400
100
400
100
400
100
400
100
Property ad printing
Misc printing
500
500
500
500
3610
Mcmbcrships
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. Communicators (MAGC)
710
710
710
710
3630
Training & conferences
535
275
600
-
2,000
535
275
600
-
2,000
535
275
600
6,000
2,007
535
275
600
-
2,020
IEDC Conference Minneapolis
Ehlers Finance Seminar
EDAM summer conference
Development certification
Other miscellaneous training
3,410
3,410
9,417
3,430
3800
Mileage
350
350
350
350
Misc. mileage
4800
Insurance
649
649
649
649
Allocation of the City's property & liability insurance
649
649
649
649
5210
Housing programs
50,000
50,000
23,000
23,000
Housing Improvement programs
50,000
1 50,000
1 23,000
23,000
5220
Highway 10 redevelopment
28,000
28,000
Trailways & lighting in highway corridor, Gateway Signage
28,000
28,000
9300
Business loans/subsidies
50,000
50,000
25,000
30,000
Business improvement partnership loans/subsidies
50,000
50,000
25,000
30,000
172,489 172,422 93,024 93,861
43.96% -0.04%-46.05% 0.90%
THIS PAGE LEFT BLANK INTENTIONALLY
2021 Budget Summary
Y-T-D
2017
2018
2019
2020
09/30/2020
2021
Change from 2020
Actual
Actual
Actual
Budget
Actual
Request
Dollar
Percent
Community Center (Fund 252):
Building overhead (4350)
Building overhead revenues
190,496
191,726
193,448
200,300
333
200,300
-
0.00%
Building overhead expenditure
53,119
53,119
53,119
53,120
53,276
53,120
0.00%
Net Building Overhead Operations
137,377
138,607
140,329
147,180
(52,943)
147,180
0.00%
Banquet Center (4730):
Banquet revenues
90,492
111,320
117,585
104,500
10,101
64,500
(40,000)
-38.28%
Banquet Center expenditures
124,418
119,095
126,953
127,674
65,945
129,541
1,867
1.46%
Net Banquet Center
(33,926)
(7,775)
(9,368)
(23,174)
(55,844)
(65,041)
(41,867)
180.67%
YMCA (4732):
YMCA revenues
106,215
114,986
114,155
79,200
20,417
18,200
(61,000)
-77.02%
YMCA expenditures
208,466
247,527
279,654
306,084
161,998
312,608
6,524
2.13%
Net YMCA
(102,251)
(132,541)
(165,499)
(226,884)
(141,581)
(294,408)
(67,524)
29.76%
Office/Chamber space (4734):
Office/Chamber revenues
8,795
8,196
8,196
8,362
-
18,000
9,638
115.26%
Office/Chamber expenditures
4,819
5,670
5,470
5,765
2,924
5,997
187
3.25%
Net Office/Chamber space
3,976
2,526
2,726
2,597
(2,924)
12,003
9,451
363.91%
Creative Kids Child Care Center (4736):
Creative Kids revenues
87,297
107,183
132,000
132,000
99,000
132,000
-
0.00%
Creative Kids expenditures
33,480
34,993
29,800
31,686
16,088
32,837
1,151
3.63%
Net Creative Kids
53,817
72,190
102,200
100,314
82,912
99,163
(1,151)
-1.15%
Total revenue
483,295
533,411
565,384
524,362
129,851
433,000
(91,362)
-17.42%
Total expenditures
424,302
460,404
494,996
524,329
300,231
534,104
9,730
1.86%
Net change in fund balance
58,993
73,007
70,388
33
(170,380)
(101,104)
(101,092)-306338.39%
Fund balance, beginning year
93,999
93,999
152,992
167,006
167,006
167,039
33
0.02%
Fund balance, end of year
152,992
167,006
223,380
167,039
(3,374)
65,936
(101,104)
-60.53%
(continued)
9
2021 Budget Summary
YTD
2017
2018
2019
2020
09/30/2020
2021
Change from 2020
Actual
Actual
Actual
Budget
Actual
Request
Dollar Percent
Community Center (continued):
Building overhead (4350)
Building revenues:
3610 Investment income
57
600
3,370
300
(294)
300
0.00%
3680 Miscellaneous
439
1,126
78
-
627
-
0.00%
3972 Transfers
190,000
190,000
190,000
200,000
-
200,000
0.00%
3994 Capital lease proceeds
-
-
-
-
-
0.00%
Total building overhead rev( 190,496 191,726 193,448 200,300 333 200,300 0.00%
Operating expenses
Personnel services
0100
Salaries, regular
0110
Salaries,overtime
0300
Social Security
0321
PERA
0400
Group insurance
0500
Workers compensation
999
Allocation of salaries
Total personnel services
Materials & supplies
1210
Supplies, buildings & grounds
1230
Supplies, equipment
1600
Supplies, operating
2400
Uniforms
2410
Mats & towels
2999
Allocation of supplies
Total materials & supplies
Contractual services
3030
Other professional services
3100
Telephone
3200
Water & sewer
3210
Electricity
3220
Natural gas
3530
Refuse collection
3630
Training & conferences
3999
Allocation of utilities
4010
Rental, equipment
5110
Repairs, building & grounds
5130
Repairs, equipment
5999
Allocation of repairs
Total contractual services
Capital
7030
Equipment
Total capital outlays
Debt service
8011
Lease payable -principal
8021
Lease payable - interest
Total debt service
23,428
32,131
22,102
36,034
21,864
38,363
2,329
6.46%
575
1,556
626
1,279
357
1,354
75
5.86%
1,336
2,530
1,674
2,855
1,685
3,039
184
6.44%
1,227
2,351
1,706
2,798
1,573
2,980
182
6.50%
2,564
879
6,779
10,710
108
10,965
255
2.38%
2,104
1,287
2,183
2,927
2,397
2,796
(131)
-4.48%
(31,234)
(40,734)
(35,070)
(56,603)
(23,826)
(59,497)
(2,894)
5.11%
-
-
-
-
4,158
-
-
0.00%
931
3,570
3,165
1,282
741
1,500
218 17.00%
474
1,389
4,708
4,300
262
4,300
- 0.00%
9,276
9,023
7,680
7,800
5,705
7,800
- 0.00%
144
448
578
470
498
470
- 0.00%
2,001
1,625
2,494
1,750
1,136
2,500
750 42.86%
(12,826)
(16,055)
(18,625)
(15,602)
(5,902)
(16,570)
(968) 6.20%
-
-
-
-
2,440
-
- 0.00%
20,252
20,777
15,384
16,900
7,658
16,900
-
0.00%
2,887
4,320
4,755
3,200
4,022
3,500
300
9.38%
8,598
8,441
6,977
8,600
5,435
8,600
-
0.00%
42,408
47,515
46,201
47,000
28,700
47,000
-
0.00%
15,005
15,451
16,299
15,000
9,321
17,000
2,000
13.33%
4,230
3,720
3,480
4,204
2,404
4,576
372
8.85%
-
-
-
-
-
-
-
0.00%
(93,380)
(100,224)
(93,095)
(94,904)
(51,801)
(97,576)
(2,672)
2.82%
-
130
-
-
0.00%
6,723
15,790
13,200
9,770
8,090
9,770
-
0.00%
17,852
17,487
24,205
18,491
10,123
19,991
1,500
8.11%
(24,575)
(33,407)
(37,406)
(28,261)
(17,113)
(29,761)
(1,500)
5.31%
-
-
6,839
-
0.00%
0.00%
0.00%
39,752 40,957 42,198 43,478 32,486 43,478 - 0.00%
13,367 12,162 10,921 9,642 7,353 9,642 - 0.00%
53,119 53,119 53,119 53,120 39,839 53,120 - 0.00%
Total Building overhead exp 53,119 53,119 53,119 53,120 53,276 53,120 - 0.00%
Total Building Overhead Net 137,377 138,607 140,329 147,180 (52,943) 147,180 - 0.00%
191,887 197,027 (continued)
10
Fund: 252 Department: 4350 Community Center Building Overhead
Account Description 2018 2019 2020
Expenditures
2021 Description
1210
Supplies, bldgs & grounds
1,150
1,150
1,282
1,500
Lights, signs, fertilizer
1,150
1,150
1,282
1,500
1230
Supplies, equipment < $5000
800
800
3,500
800
3,500
800
3,500
Small tools & equipment
Drinking fountains
800
4,300
4,300
4,300
1600
Supplies, operating
7,800
7,800
7,800
7,800
Batteries, soap, paper towels, cleaning supplies for bathrooms
Paper cups, plates, etc. for lounge & customer service events
7,800
7,800
7,800
7,800
2400
Uniforms
470
470
470
470
Uniforms/Clothing (7.3% of $4,500 +.8 FTE x $175)
470
470
470
470
2410
Mats & towels
1,500
250
1,500
250
1,500
250
2,250
250
Floor mats and cleaning towels to provide better protection of carpets
Special events
1,750
1,750
1,750
2,500
3030
Other professional services
800
200
11,000
1,750
800
200
11,000
1,750
600
500
14,500
1,300
600
500
14,500
1,300
Backflow inspection, alarm inspection,
Sprinkler inspections
Custodial services: 12 months $xxx
Commercial carpet cleaning service (twice annually)
13,750
13,750
16,900
16,900
3100
Telephone & internet
3,200
3,200
3,200
3,500
Office & customer phones, internet, maintenance agreements, & repairs
3,200
3,200
3,200
3,500
3200
Water & Wastewater
9,000
9,000
8,600
8,600
Water & sewer charges for community center
9,000
9,000
8,600
8,600
3210
Electricity
25,000
40,000
47,000
47,000
Estimated electrice charges
25,000
40,000
47,000
47,000
3220
Natural gas
14,000
15,000
15,000
17,000
Estimated natural gas charges
14,000
15,000
15,000
17,000
3530
Refuse collection
3,624
400
3,804
400
3,804
400
4,176
400
Dumpsters $348 x 12 months
Extra garbage pick-up charges
4,024
4,204
4,204
4,576
4800
Bonding & insurance
8,200
8,200
8,200
8,200
Insurance & bonding cost.
8,200
8,200
8,200
8,200
5110
Repairs, building & grounds
1,200
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
1,200
4,500
770
1,500
1,300
500
Repair floor tiles
Exterior/Interior building maintenance
Exterminator: 12 months X 64.02
Fire alarm system service
Parking lot & grounds maintenance
Security system service
9,770
1 9,770
9,770
9,770
5130
Repairs, equipment
11,500
3,000
1,500
11,500
3,000
1,500
11,991
5,000
1,500
11,991
6,000
2,000
FIVAC system maintenance contract
FIVAC repairs
Plumbing, electrical, & misc. interior maintenance
16,000
16,000
18,491
19,991
8011
8021
Lease payable (ESP)
Interest
40,957
12,163
42,199
10,921
43,478
1 9,642
44,796
1 8,324
Lease payable for energy savings program (matures 2-23-27)
53,120
53,120
1 53,120
1 53,120
159,834 179,514 191,887 197,027
6.09% 12.31% 6.89% 2.68%
11
2021 Budget Summary
2017 2018 2019 2020
Actual Actual Actual Budget
Y-T-D
09/30/2020 2021 Change from 2020
Actual Request Dollar Percent
Community Center (continued):
Banquet Center (4730):
Banquet Revenues
3634 Equipment rental 3,740 4,956 4,756 4,500 262 4,500 0.00%
3645 Rental - banquet facility 86,752 106,364 112,829 100,000 9,839 60,000 (40,000)-40.00%
0.00%
Total banquet center revenm 90,492 111,320 117,585 104,500 10,101 64,500 (40,000)-38.28%
Banquet Expenditures
Personnel services
0999
Allocation of salaries
6,385
8,147
7,014
11,321
4,765
11,899
578
5.11%
Total personnel services
6,385
8,147
7,014
11,321
4,765
11,899
578
5.11%
Materials & supplies
1210
Supplies, buildings & grounds
-
-
-
-
2
-
-
0.00%
1230
Supplies, equipment
165
1,570
767
4,500
1,424
3,000
(1,500)
-33.33%
1600
Supplies, operating
299
-
-
-
-
-
-
0.00%
2999
Allocation of supplies
3,591
4,459
5,215
4,369
(1,653)
4,640
271
6.19%
Total materials & supplies
4,055
6,029
5,982
8,869
(227)
7,640
(1,229)
-13.86%
Contractual services
3030
Other professional services
78,328
66,787
72,511
66,104
37,845
67,478
1,374
2.08%
3420
Advertising
379
-
111
500
438
500
-
0.00%
3430
Printing
-
-
-
250
-
250
-
0.00%
3999
Allocation of utilities
24,295
26,055
24,456
26,317
13,693
27,041
724
2.75%
4800
Bonding & insurance
1,339
1,449
1,536
2,100
1,763
2,100
-
0.00%
5110
Repairs, building & grounds
700
1,235
3,431
2,700
1,628
2,700
0.00%
5130
Repairs, equipment
2,056
39
1,439
1,600
1,248
1,600
-
0.00%
5999
Allocation of repairs
6,881
9,354
10,473
7,913
4,792
8,333
420
5.31%
Total contractual services
113,978
104,919
113,957
107,484
61,407
110,002
2,518
2.34%
116,353
117,642
Capital
7030
Equipment
-
-
-
-
-
-
-
0.00%
Total capital outlays
-
-
-
-
-
-
-
0.00%
Total banquet center exp
124,418
119,095
126,953
127,674
65,945
129,541
1,867
1.46%
Total Banquet Center net (33,926) (7,775) (9,368) (23,174) (55,844) (65,041) (41,867) 180.67%
(continued)
12
Fund: 252 Community Center - 4730 Banquet Center
Account Description 2018
2019
2020
Expenditures
2021 Description
1230
Supplies, equipment
2,500
2,500
2,000
2,500
2,000
3,000
-
Tables, mirrors, microphones, projectors, etc. for Banquet Room
Ice machine
2,500
4,500
4,500
3,000
2999
Allocation of supplies
4,332
4,332
4,369
4,640
28% Allocation from overall building support
4,332
4,332
4,369
4,640
3030
Other professional services
835
2,500
58,667
1,750
12,000
500
852
2,500
60,896
1,750
12,000
500
869
2,500
48,485
1,750
12,000
500
886
2,500
49,842
1,750
12,000
500
2.5% of audit (2019 - $34,065, 2020 - $34,745, 2021 - $35,440)
Miscellaneous professional services (linen service)
Banquet facility management (16% of 311,512)
Carpet cleaning 2 x year
Extra staff for large events
Legal costs
76,252
78,498
66,104
67,478
3420
Advertising & marketing
500
500
500
500
Website and traditional advertising, marketing
500
500
500
500
3430
Printing
250
250
250
250
Brochures, flyers, etc.
250
250
250
250
3999
Allocation of utilities
19,057
23,587
25,547
27,041
28% Allocation from overall building utilities
19,057
23,587
25,547
27,041
4800
Bonding & insurance
2,100
2,100
2,100
2,100
Insurance & bonding cost
2,100
2,100
2,100
2,100
5110
Repairs, building & grounds
1,200
1,500
1,200
1,500
1,200
1,500
1,200
1,500
Interior building repairs specific to the banquette center/center divider repairs
Dance floor maintenance
2,700
2,700
2,700
2,700
5130
Repairs, equipment
1,600
1,600
1,600
1,600
Repairs to kitchen, audio system, and other banquette equipment
1,600
1,600
1,600
1,600
5999
Allocation of repairs
7,216
7,216
7,913
8,333
28% Allocation from overall building repairs
7,216
7,216
7,913
8,333
116,507 125,283 115,583 117,642
10.53% 7.53% -7.74% 1.78%
13
2021 Budget Summary
YTD
2017
2018
2019
2020
09/30/2020
2021
Change from 2020
Actual
Actual
Actual
Budget
Actual
Request
Dollar
Percent
Community Center (continued):
YMCA (4732):
YMCA Revenues
3405 Recreation profit
51,558
68,292
53,141
35,000
-
(35,000)
-100.00%
3660 Gym & meeting room rental
16,499
19,868
33,844
20,000
19,713
10,000
(10,000)
-50.00%
3661 Open gym participant fees
36,357
24,200
26,429
23,000
247
7,000
(16,000)
-69.57%
3679 Commissions - vending
1,801
2,626
741
1,200
457
1,200
-
0.00%
Total YMCA revenues 106,215 114,986 114,155 79,200 20,417 18,200 (61,000)-77.02%
YMCA Expenditures
Personnel services -
0999 Allocation of salaries 21,551 28,205 24,198 39,056 16,440 41,053 1,997 5.11%
Total personnel services 21,551 28,205 24,198 39,056 16,440 41,053 1,997 5.11%
Materials & supplies
1230 Supplies, equipment 3 38 - 2,000 1,380 2,000 - 0.00%
2999 Allocation of supplies 6,413 7,962 9,313 7,801 2,951 8,285 484 6.20%
Total materials & supplies 6,416 8,000 9,313 9,801 4,331 10,285 484 4.94%
Contractual services
3030
Other professional services
109,051
120,555
151,079
155,812
100,842
159,429
3,617
2.32%
3430
Printing
1,930
3,492
2,474
7,200
494
7,200
-
0.00%
3999
Allocation of utilities
51,237
55,038
50,579
48,412
27,955
49,838
1,426
2.95%
4010
Rental, equipment
-
9,367
15,035
20,297
-
20,297
-
0.00%
4800
Bonding & insurance
2,567
2,776
2,944
4,025
3,380
4,025
0.00%
5110
Repairs, building & grounds
3,426
3,390
5,329
6,000
-
5,000
(1,000)
-16.67%
5130
Repairs, equipment
-
-
-
1,350
-
1,350
0.00%
5999
Allocation of repairs
12,288
16,704
18,703
14,131
8,556
14,131
-
0.00%
Total contractual services
180,499
211,322
246,143
257,227
141,227
261,270
4,043
1.57%
267,028
271,555
Total YMCA exp
208,466
247,527
279,654
306,084
161,998
312,608
6,524
2.13%
Total YMCA net (102,251) (132,541) (165,499) (226,884) (141,581) (294,408) (67,524) 29.76%
(continued)
14
Fund: 252 Community Center - 4732 YMCA ME
Account Description 2018
2019
Expenditures
2020 2021 Description
1230
Supplies, equipment
2,000
2,000
2,000
2,000
Miscellaneous
2,000
2,000
2,000
2,000
2999
Allocation of supplies
7,735
7,735
7,801
8,285
50% Allocation from overall building support
7,735
7,735
7,801
8,285
3030
Other professional services
110,349
-
2,935
2,505
114,542
-
2,935
2,555
127,271
23,000
2,935
2,606
130,836
23,000
2,935
2,658
YMCA mgt. contract (other half of fee in recreation)(42% of $311,512)
Senior Program Coordinator
Copier ($2,100) Computer ($835) per agreement
7.5% of audit (2019 - $34,065, 2020 - $34,745, 2021 - $35,440)
115,789
120,032
155,812
159,429
3430
Printing
7,200
7,200
7,200
7,200
50% of the cost of printing and mailing the Mounds View Matters newsletter
7,200
7,200
7,200
7,200
3999
Allocation of utilities
35,447
43,537
48,412
49,838
50% Allocation from overall building utilities
35,447
43,537
48,412
49,838
4010
Rental, equipment
250
250
20,047
250
20,047
250
20,047
Scissor lift rental
Fitness equipment
250
20,297
20,297
20,297
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
1,500
1,000
3,500
1,500
1,000
3,500
1,500
1,000
3,500
1,500
1,000
2,500
General building repairs
Interior improvements
Gym floor resurfacing & maintenance
6,000
6,000
6,000
5,000
5130
Repairs, equipment
500
850
500
850
500
850
500
850
Registration system support
Repairs to other equipment
1,350
1,350
1,350
1,350
5999
Allocation of repairs
12,885
12,885
14,131
14,131
50% Allocation from overall building repairs
12,885
12,885
14,131
14,131
192,681 225,061 267,028 271,555
4.20% 16.80% 18.65% 1.70%
15
THIS PAGE LEFT BLANK INTENTIONALLY
16
2021 Budget Summary
2017 2018 2019 2020 09/30/2020 2021 Change from 2020
Actual Actual Actual Budget Actual Request Dollar Percent
Office space (4734):
Office space revenues
3633 Lease - Office/Chamber space 8,795 8,196 8,196 8,362 18,000 9,638 115.26%
Total office space revenues 8,795 8,196 8,196 8,362 - 18,000 9,638 115.26%
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
Lease ends 7-31-23
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
937 1,226 1,052 1,698 715 1,785 87 5.12%
937 1,226 1,052 1,698 715 1,785 87 5.12%
385 478 559 468 177 497 29 6.22%
385 478 559 468 177 497 29 6.22%
2,760
2,964
2,737
2,751
1,519
2,822
71 2.59%
737
1,002
1,122
848
513
893
45 5.29%
3,497
3,966
3,859
3,599
2,032
3,715
71 1.98%
0
4,819
5,670
5,470
5,765
2,924
5,997
187 3.25%
3,976 2,526 2,726 2,597 (2,924) 12,003 9,451 363.91%
2021 Budget Summary
2017 2018 2019 2020
Actual Actual Actual Budget
(continued)
YTD
09/30/2020 2021 Change from 2020
Actual Request Dollar Percent
87,297 107,183 132,000 132,000 99,000 132,000 0.00%
87,297 107,183 132,000 132,000 99,000 132,000 0.00%
2,499 3,259 2,806 4,528 1,906 4,760 232 5.12%
2,499 3,259 2,806 4,528 1,906 4,760 232 5.12%
- - - - - - - 0.00%
2,437 3,050 3,539 2,964 1,121 3,148 184 6.22%
2,437 3,050 3,539 2,964 1,121 3,148 184 6.22%
15,088
16,168
15,324
17,424
8,634
17,874
450 2.59%
7,894
5,203
-
-
-
-
- 0.00%
893
966
1,024
1,400
1,176
1,400
- 0.00%
4,669
6,347
7,107
5,370
3,251
5,655
285 5.30%
28,544
28,684
23,455
24,194
13,061
24,929
735 3.04%
33,480 34,993 29,800 31,686 16,088 32,837 1,151 3.63%
Total child care net
53,817 72,190 102,200 100,314 82,912 99,163 (1,151) -1.15%
17
2021 Budget Summary
Y-T-D
2017 2018 2019 2020 09/30/2020 2021 Change from 2020
Actual Actual Actual Budget Actual Request Dollar Percent
Lakeside Park (Fund 255):
Revenues
3370 Spring Lake Pk contribution
11,500
11,500
11,500
11,500
11,500
11,500
-
0.00%
3370 Mounds View contribution
11,500
11,500
11,500
11,500
11,500
11,500
-
0.00%
3610 Investment income
226
298
622
210
(48)
25
(185)
-88.10%
3665 Park site permit
1,231
826
599
500
(128)
500
-
0.00%
Total revenue
24,457
24,124
24,221
23,710
22,824
23,525
(185)
-0.78%
Operating expenses (4350):
Personnel services
0150 Salaries, part-time
1,785
3,141
2,297
3,680
3,680
-
0.00%
0300 Social security
137
240
176
282
282
-
0.00%
0500 Workers compensation
196
153
156
253
253
-
0.00%
Total personnel services
2,118
3,534
2,629
4,215
4,215
-
0.00%
Materials & supplies
1210 Supplies, bldgs & grounds
2,875
-
74
1,700
-
1,700
-
0.00%
1600 Supplies, operating
539
1,187
1,677
800
-
800
-
0.00%
Total materials & supplies
3,414
1,187
1,751
2,500
-
2,500
-
0.00%
Contractual services
3200 Water & sewer
2,549
3,223
2,480
2,400
1,412
2,400
-
0.00%
3210 Electricity
1,140
1,356
1,203
1,300
994
1,300
-
0.00%
3530 Refuse collection
-
-
-
75
-
75
-
0.00%
4010 Equipment Contribution SLP
5,036
5,276
5,276
4,800
-
5,276
476
9.92%
4030 Satellites
680
359
380
700
254
550
(150)
-21.43%
4800 Insurance
4,558
4,705
4,995
4,800
-
5,504
704
14.67%
5130 Repairs, equipment
3,541
4,796
2,879
2,920
-
1,705
(1,215)
-41.61%
Total contractual services
17,504
19,715
17,213
16,995
2,660
16,810
(185)
-1.09%
Total expenses
23,036
24,436
21,593
23,710 2,660 23,525
(185) -0.78%
Net change in fund balance
1,421
(312)
2,628
- 20,164 -
- 0.00%
Fund balance, beginning year
8,058
9,479
9,167
11,795 11,795 11,795
- 0.00%
Fund balance, end of year
9,479
9,167
11,795
11,795 31,959 11,795
- 0.00%
IN
Fund: 255 Lakeside Park
Revenues
Account
Description
2018
2019
2020
2021
Description
3370
Contributions
11,500
11,500
11,500
11,500
Spring Lake Park contribution for half of cost for joint 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 for joint park
11,500
11,500
11,500
11,500
3610
Interest revenue
300
1 210
210
25
Estimated interest earnings at 0.35%.
300
210
210
25
3680
Park site rental
250
500
500
500
Rental of the park by groups or individuals
250
500
500
500
nd: 255 Department: 4350
1210 Supplies, bldgs & grounds 1,100
1,100
1,700
1,700
Expenditures
1,700 Paper, sand, etc.
1,700
1,700
1,700
1600
Supplies, operating
1,357
800
800
800
Fertilizer & pesticides
1,357
800
800
800
3200
Water & sewer
1,800
2,400
2,400
2,400
Estimated water & sewer charges
1,800
2,400
2,400
2,400
3210
Electricity
1,400
1,300
1,300
1,300
Estimated electric charges
1,400
1,300
1,300
1,300
3530
Refuse collection
75
75
75
75
Six months service
75
75
75
75
4010
Equipment, capital charge
4,600
4,800
4,800
5,276
Capital charge for usage of SLP city equipment
4,600
4,800
4,800
5,276
4030
Satellites
650
700
700
550
Five months service
650
700
700
550
4800
Insurance & bonds
4,800
4,800
4,800
5,504
Property & liability insuance
4,800
4,800
4,800
5,504
5130
Repairs, equipment
3,616
2,920
2,920
1,705
Repair of equipment at the park
3,616
2,920
2,920
1,705
19,398 19,495 19,495 19,310
-0.73% 0.50% 0.00% -0.95%
19
2021 Budget Summary
Y-T-D
2017
2018
2019
2020 09/30/2020
2021
Change from 2020
Actual
Actual
Actual
Budget Actual
Request
Dollar Percent
Recycling (Fund 290):
Revenues
3360 Other County grants
33,345
21,885
31,059
31,545
31,545
- 0.00%
3610 Investment income
3
-
-
- -
-
- 0.00%
Total revenue
33,348
21,885
31,059
31,545 -
31,545
- 0.00%
Operating expenses
Operations (4420)
Personnel services
0100 Salaries, regular
8,206
14,012
9,440
10,243
7,434
10,243
- 0.00%
0110 Salaries, overtime
-
174
195
-
-
-
- 0.00%
0300 Social security
611
1,050
668
784
516
784
- 0.00%
0321 PERA
616
1,046
722
768
559
768
- 0.00%
0400 Group insurance
1,577
2,524
2,805
1,974
2,079
1,974
- 0.00%
0500 Workers compensation
71
60
63
85
70
85
- 0.00%
Total personnel services
11,081
18,866
13,893
13,854
10,658
13,854
- 0.00%
Materials & supplies
1600 Supplies, operating - 1,276 37 500 - 500 - 0.00%
Contractual services
3300 Postage
1,004
902
977
2,200
- 2,200
- 0.00%
3420 Advertisements
-
-
-
-
- -
- 0.00%
3430 Printing
1,720
913
3,461
2,500
1,822 2,500
- 0.00%
3530 Refuse collection
5,394
6,018
6,028
12,491
947 12,491
- 0.00%
Total contractual services
8,118
7,833
10,466
17,191
2,769 17,191
- 0.00%
Total expenses 19,199 27,975 24,396 31,545 13,427 31,545 - 0.00%
Net change in fund balance 14,149 (6,090) 6,663 - (13,427) - 0.00%
Fund balance, beginning year 14,211 28,360 22,270 28,933 28,933 28,933 - 0.00%
Fund balance, end of year 28,360 22,270 28,933 28,933 15,506 28,933 - 0.00%
17,691 17,691
20
Fund: 290 Recycling Grant Revenues
Account Description 2018 2019 2020 2021 Description
3360
Other grants & aid 31,455 31,545 31,545 31,545
Estimated Ramsey County recycling grant
31,455 31,545 31,545 31,545
und: 290 Department: 4420
1600 Supplies, operatin
500
500
500
Expenditures
500
500
500
500
500
3300
Postage
2,200
2,200
2,200
2,200
City wide mailing for Cleanup Day, Newsletter, organics
2,200
2,200
2,200
2,200
3430
Printing
500
2,000
500
2,000
500
2,000
500
2,000
Articles in City newsletter
Clean-up Day and Organics printing of direct mailing items
2,500
1 2,500
1 2,500
2,500
3530
Refuse collection
12,229
13,968
12,491
12,491
Recycling collections CH, CC, and Parks, Clean-up Days, shredding event
12,229
13,968
12,491
12,491
17,429 19,168 17,691 17,691
-5.71% 9.98% -7.71% 0.00%
21
2021 Budget Summary
Y-T-D
2017
2018
2019
2020
09/30/2020
2021
Change from 2020
Actual
Actual
Actual
Budget
Actual
Request
Dollar Percent
TIF # 5 (Fund 450):
Revenues
3101 Tax collections
1,630,140
1,670,422
1,707,400
1,760,734
880,334
1,760,734
- 0.00%
3610 Investment income
3,047
4,023
8,175
3,000
(632)
1,500
(1,500)-50.00%
Total revenue
1,633,187
1,674,445
1,715,575
1,763,734
879,702
1,762,234
(1,500) -0.09%
Operating expenses (4650):
Contractual services
3030 Other professional
3,216
3,927
5,306
5,338
4,088
5,372
34 0.64%
8010 Developer PAG, principal
416,419
492,935
555,066
-
626,473
-
- 0.00%
8020 Developer PAG, interest
1,096,798
1,074,832
1,049,399
1,647,364
1,020,860
1,647,364
- 0.00%
9900 Transfers out to EDA
79,498
83,543
85,563
88,036
-
89,000
964 1.10%
Total contractual services
1,595,931
1,655,237
1,695,334
1,740,738
1,651,421
1,741,736
998 0.06%
Net change in fund balance
Fund balance, beginning year
Fund balance, end of year
37,256 19,208 20,241 22,996 (771,719) 20,498 (2,498)-10.86%
792,770 830,026 849,234 869,475 869,475 892,471 22,996 2.64%
830,026 849,234 869,475 892,471 97,756 912,969 20,498 2.30%
22
Fund: 450 TIF District #5
Account Description 2018
2019
2020
Revenues
2021 Description
3101
Tax increment collections
1,670,873
1,711,275
1,760,734
1,760,734
Estimated collections of incremental taxes on properties in the district
1,670,873
1,711,275
1,760,734
1,760,734
3610
Investment income
3,000
3,000
3,000
1,500
Estimated interest earnings at 1.00%.
3,000
3,000
3,000
1,500
Fund: 430 Department: 4650
3030 Other professional services
3,420
1,640
3,600
1,703
3,600
1,738
W Economic Development
3,600 TIF administration and reporting fees
1,772 5% of audit (2019 - $34,065, 2020 - $34,745, 2021 - $35,440)
5,372
5,060
5,303
5,338
8010
Pay-as-you-go principal
1,568,467
1,606,521
1,647,364
1,647,364
Principal on a revenue note issued to promote a development. (Medtronic)
1,568,467
1,606,521
1,647,364
1,647,364
9900
Transfer out to EDA Fund
83,543
85,563
88,036
89,000
Transfer to cover the EDA operating budget.
83,543
85,563
88,036
89,000
1,657,070 1,697,387 1,740,738 1,741,736
3.67% 2.43% 2.55% 0.06%
Statutory decertification date: December 31, 2033
23
TIF # 6 (Fund 441):
Revenues
3101 Tax collections
3102 Tax collections - delinquent
3610 Investment income
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
2021 Budget Summary
Y-T-D
2019 2020 09/30/2020 2021 Change from 2020
Actual Budget Actual Request Dollar Percent
- 10,522 5,414 63,170 52,648 500.36%
- - - - - 0.00%
- 40 200 160 400.00%
- 10,562 5,414 63,370 52,808 499.98%
- 947 787 1,132
185
19.54%
- 4,735 4,873 32,518
27,783
586.76%
- - - -
-
0.00%
- - - 5,000
5,000
0.00%
- 5,682 5,660 38,650
32,968
580.22%
4,880 (246) 24,720 19,840 406.56%
- - 4,880 4,880 0.00%
4,880 (246) 29,600 24,720 506.56%
24
Fund: 441 TIF District #6
Account Description
2018 2019 2020
Revenues
2021 Description
3101
Tax increment collections
10,522
63,170
Estimated collections of incremental taxes on properties in the district
10,522
63,170
3610
Investment income
40
40
Estimated interest earnings at 1.00%.
40
40
,Fund: 441 Department: 4650
3030 Other professional services
425
522
Economic Development
600 TIE administration and reporting fees
532 1.5% of audit (2019 - $34,065, 2020 - $34,745, 2021 - $35,440)
1,132
947
8010
Pay-as-you-go principal
4,735
32,518
Principal on a revenue note issued to promote a development. (MWF)
4,735
32,518
8020
Pay-as-you-go interest
-
-
Interest on a revenue note issued to promote a development. (Medtronic)
9900
Transfer out to EDA Fund
5,000
Transfer to cover the EDA operating budget.
-
-
-
5,000
- 5,682 38,650
#DIV/0! 580.22%
25
THIS PAGE LEFT BLANK INTENTIONALLY
26
Revenue:
Taxes
Franchise fees
Special assessments
Intergovernmental:
State
Miscellaneous:
Investment income
Other
Total revenue
Expenditures:
General government
Public safety
Streets and highways
Culture and recreation
Total expenditures
Excess (deficiency) of revenue
over expenditures
Other financing sources (uses)
Operating transfers
Transfers in
Transfers out
Total other financing
sources (uses)
Net change in fund balance
Fund balance, January 1
Fund balance, December 31
CITY OF MOUNDS VIEW, MINNESOTA
Capital Project Funds 2021 Budgets
Combining Statement of Revenues and Expenditures
Park Vehicle and Special Street Total Budget
Dedication Equipment Proiects Improvement 2021 2020
$ - $ - $ - $ 150,000 $ 150,000 $ 150,000
- 305,000 305,000 302,500
- 15,000 15,000 22,000
- 275,000 275,000 275,000
500 - 4,000 20,000 24,500 29,000
3,000 - - - 3,000 3,000
3,500 - 4,000 765,000 772,500 781,500
- - 318,730 - 318,730
665,108
- 152,000 - - 152,000
109,900
- 200,000 25,000 347,260 572,260
299,700
125,500 - - - 125,500
157,500
125,500 352,000 343,730 347,260 1,168,490
1,232,208
(122,000) (352,000) (339,730) 417,740 (395,990) (450,708)
- 454,000 75,000 -
529,000
529,000
- (185,000) - -
(185,000)
(760,000)
- 269,000 75,000 -
344,000
(231,000)
(122,000) (83,000) (264,730) 417,740
(51,990)
(681,708)
83,598 2,054,874 687,769 1,706,774 4,533,015 5,530,723
$ (38,402) $ 1,971,874 S 423,039 $ 2,124,514 $ 4,481,025 $ 4,849,015
27
2018 Budget Summary
Y-T-D
2017
2018
2019
2020
09/30/20
2021
Change from 2020
Actual
Actual
Actual
Budget
Actual
Request
Dollar Percent
Park Dedication (Fund 451):
Revenues
3610 Investment income
4,762
4,555
5,091
1,000
(328)
500
(500)-50.00%
3652 Park dedication fees
-
38,576
114,972
3,000
3,000
- 0.00%
Total revenue
4,762
43,131
120,063
4,000
(328)
3,500
(500)-12.50%
Operating expenses
Operations (4350):
Materials & supplies
1230 Supplies, equip. < $5,000 2,304 - - - - - 0.00%
1600 Supplies, operating 34,126 - 7,016 - - - - 0.00%
Total materials & supplies 36,430 - 7,016 - - - - 0.00%
Contractual services
5110 Repairs, Buildings & Grounds - 3,478 - - - - - 0.00%
Total contractual services - 3,478 - - - - - 0.00%
Capital
7050 Construction
Total capital outlays
Total expenses
Net change in fund balance
Fund balance, beginning year
Fund balance, end of year
32,700 231,742 75,599 103,500 1,167 125,500 22,000 21.26%
32,700 231,742 75,599 103,500 1,167 125,500 22,000 21.26%
69,130 235,220 82,615 103,500 1,167 125,500 22,000 21.26%
(64,368) (192,089) 37,448 (99,500) (1,495) (122,000) (22,500) 22.61%
402,107 337,739 145,650 183,098 183,098 83,598 (99,500)-54.34%
$ 337,739 $ 145,650 $ 183,098 $ 83,598 $ 181,603 $ (38,402) $ (122,000)-145.94%
W.
Fund: 451 Park Dedication Fund
Revenues
Account
Description
2018
2019
2020
2021
Description
3610
Investment income
2,000
1,000
1,000
500
Estimated interest earnings at 1%.
2,000
1,000
1,000
500
3652
Park dedication fees
3,000
3,000
3,000
3,000
Developer payments
3,000
3,000
3,000
3,000
und: 451 Department: 4470
Expenditures
7050
Construction > $25000
45,000
Irrigation & landscaping improvements City Hall Park
58,500
Restroom enclosures, roof, hockey lighting
-
60,000
Random Park Playground
40,000
Lambert Park Hockey Boards
13,000
Netting Silver View Park
12,500
T-Ball field City Hall Park
70,000
-
City Hall Park redesign ?
250,000
-
Greenfield basketball and tennis courts - resurface
-
58,500
2 park shelters (splash pad)
25,000
Silver View Park Shelter remodel
320,000
83,500
103,500
125,500
29
2018 Budget Summary
Y-T-D
2017
2018
2019
2020 09/30/20
2020
Change from 2020
Actual
Actual
Actual
Request Actual
Request
Dollar Percent
Vehicle & Equipment (Fund 460):
Revenues
3680
Miscellaneous revenue
-
57,253
13,289
- -
-
0.00%
3972
Transfers in - General fund
250,000
300,000
325,000
299,000 -
299,000
0.00%
3972
Transfers in - Water
-
66,000
67,000
67,000 -
67,000
- 0.00%
3972
Transfers in - Sewer
38,000
48,000
52,000
55,000 -
55,000
- 0.00%
3972
Transfers in - Storm Water
32,000
32,000
31,000
33,000 -
33,000
0.00%
Total revenue
320,000
503,253
488,289
454,000 -
454,000
- 0.00%
Expenditures
Central Services (4160):
Materials & supplies
1230 Supplies, equipment < $5,000
-
-
6,502
-
-
-
-
0.00%
Capital
7030 Equipment
-
-
7,601
-
-
-
-
0.00%
Total Central Services
-
-
14,103
-
-
-
-
0.00%
Police (4200):
Materials & supplies
1230 Supplies, equip < $5,000
5,075
10,107
43,109
-
-
-
-
0.00%
3030 Other professional services
4,820
7,240
-
-
-
-
-
0.00%
5120 Repairs, vehicles
-
-
-
-
255
-
-
0.00%
Capital
7030 Equipment
-
-
-
12,500
101,000
88,500
708.00%
7040 Vehicles
62,322
107,295
95,645
97,400
72,847
51,000
(46,400)
-47.64%
Total Police
72,217
124,642
138,754
109,900
73,102
152,000
42,100
38.31%
Park and rec (4360):
Capital
7030 Equipment
7,800
-
48,171
-
-
-
-
0.00%
7040 Vehicles
-
-
-
54,000
5,370
-
(54,000)
-100.00%
Total Park and rec
7,800
-
48,171
54,000
5,370
-
(54,000)
-100.00%
PW Streets (4470):
Materials & supplies
1230 Supplies, equip < $5,000
-
2,847
-
6,200
-
-
(6,200)
-100.00%
Capital
7030 Equipment
-
-
26,464
25,000
-
(25,000)
-100.00%
7040 Vehicles
186,356
-
-
50,000
-
200,000
150,000
300.00%
Total PW Streets
186,356
2,847
26,464
81,200
-
200,000
118,800
146.31%
Other (4160):
9900 Transfer out - General Fund
21,600
-
-
24,000
-
25,000
1,000
4.17%
9900 Transfer out - Water
35,000
-
-
35,000
-
160,000
125,000
357.14%
9900 Transfer out - Sewer
-
-
100,000
-
-
-
0.00%
Total other
56,600
-
100,000
59,000
-
185,000
126,000
213.56%
Total expenditures
322,973
127,489
327,492
304,100
78,472
537,000
232,900
76.59%
Net change in fund balance
(2,973)
375,764
160,797
149,900
(78,472)
(83,000)
(232,900)
-155.37%
Fund balance, beginning year
1,371,386
1,368,413
1,744,177
1,904,974
1,904,974
2,054,874
149,900
7.87%
Fund balance, end of year
1,368,413
1,744,177
1,904,974
2,054,874
1,826,502
1,971,874
(83,000)
-4.04%
327,492
304,100
537,000
c
Fund: 460 Vehicle & Equipment Fund Revenues MI
Account
Description
2018
2019
2020
2021
Description
3961
Transfers in
250,000
66,000
48,000
32,000
286,000
67,000
52,000
31,000
299,000
67,000
55,000
33,000
299,000
70,000
55,000
33,000
From General Fund ($259,000 5yr Fin Plan)
From Water Fund
From Sanitary Sewer Fund
From Storm Water Fund
396,000
1 436,000
1 454,000
1 457,000
Fund: 460 Department: 4160 Central Services Operations
7030 Equipment > $5000 20,500
20,500
Fund: 460 Department: 4200 Police
7030 Equipment > $5000 -
14,100
-
14,100
Copiers (3) add pw in 2024
Operations
Radar trailer
Squad mobile computers, mounts, and antennas (3)
- Miscellaneous Equipment for Squads
101,000 (25) 800 Mhz radios ($101,000 in 2021)
101,000
12,500
12,500
7040
Vehicles
84,600
96,900
97,400
51,000
(1) squad s36,000, (1) setup $15,000
84,600
96,900
97,400
51,000
Fund: 460 Department: 4360 Parks
Operations
7030
Equipment > $5000
-
40,000
11,500
-
Utility cart (Drag, paint arm, brush attachment)
CH & CC mower ($13,500 Walker MTGHS mower move to 20197)
51,500
-
7040
Vehicles
54,000
54,000
Parks maint 1 ton pick-up (carryover to 2020)
54,000
54,000
Fund: 460 Department: 4470 Pavement Management Operations
1230
Supplies, equip < $5,000
6,200
Refurbish 2 trailers
6,200
7030
Equipment > $5000
13,000
25,000
Overhaul Loader extend replacement 10 more years
Sweeper/Scrubber (new item)
13,000
25,000
7040
Vehicles
50,000
50,000
200,000
Street maint 1 ton pick-up (carryover to 2020)
Dump truck ($220,000 net of trade-in $20,000)
50,000
50,000
200,000
9900
Transfers out
22,000
-
23,000
100,000
-
24,000
-
-
35,000
25,000
-
125,000
35,000
Various equipment purchases general fund
Sewer Televising equipment
Water - Booster station generator
Water - (1/2 ton truck 4x4 ($35,000) Move to 2021
22,000
123,000
59,000
185,000
31
2018 Budget Summary
Y-T-D
2017 2018 2019 2020 09/30/20 2021 Change from 2020
Actual Actual Actual Request Actual Request Dollar Percent
Special Projects (Fund 480):
Revenues
3553
Spec assessmt penalty & intere
-
225
1,371
- 631 - 0.00%
3610
Investment income
34,655
27,852
39,980
8,000 (2,959) 4,000 (4,000)-50.00%
3680
Other revenue
-
24,522
827,280
- - - 0.00%
3972
Transfers in
275,000
100,000
125,000
75,000 - 75,000 - 0.00%
3993
Bond sales
6,114,203
-
-
- - - - 0.00%
Total revenue
6,423,858
152,599
993,631
83,000 (2,328) 79,000 (4,000) -4.82%
Operating expenses
Operations (4160):
Materials & supplies
1230 Supplies, equipment < $5,000 9,570 8,550 - - 2,059 32,700 32,700 0.00%
Total materials & supplies 9,570 8,550 - - 2,059 32,700 32,700 0.00%
Contractual services (4160)
3030 Other professional services
5130 Repairs; Equipment
Total contractual services
Capital (4160)
7030 Capital equipment
7050 Construction
Total capital outlays
Contractual services (4180)
3030 Other professional services
5130 Repairs; Equipment
Total contractual services
Capital (4180)
7030 Capital equipment
7050 Construction
Total capital outlays
Capital (4470)
14,300 2,090 110,000 12,600 171,030 61,030 55.48%
- - - - - - 0.00%
- 14,300 2,090 110,000 12,600 171,030 61,030 55.48%
- - 25,000 16,904 10,000 (15,000) (1)
667 222,143 530,108 229,285 105,000 (425,108) (1)
667 222,143 555,108 246,189 115,000 (440,108) (1)
42,561 28,107 - - - - 0.00%
19,395 - 3,000 - - - - 0.00%
61,956 28,107 3,000 - - - - 0.00%
116,677 32,915 34,110 - - - 0.00%
19,498 24,724 20,337 0.00%
136.175 57.639 54.447 0.00%
7030
Capital equipment
-
- 50,849 - -
0.00%
7050
Construction
5,415,082
676,844 365,062 25,000 14,500 25,000
- 0.00%
Total capital outlays
5,415,082
676,844 415,911 25,000 14,500 25,000
- 0.00%
Other
8050
Issuance costs - debt service
86,805
- - - - -
- 0.00%
9900
Transfer out
-
126,284 - - - -
- 0.00%
Total other
86,805
126,284 - - - -
- 0.00%
Total expenses 5,709,588 912,391 697,591 690,108 275,348 343,730 (346,378)-50.19%
Net change in fund balance
714,270
(759,792)
296,040
(607,108)
(277,676)
(264,730)
342,378
-56.39%
Fund balance, beginning year
1,044,359
1,758,629
998,837
1,294,877
1,294,877
687,769
(607,108)
-46.89%
Fund balance, end of year
1,758,629
998,837
1,294,877
687,769
1,017,201
423,039
(264,730)
-38.49%
32
Fund: 480 Special Projects
Account Description 2018 2019 2020
Revenues
2021 Description
3610
Investment income
2,000
2,000
8,000
4,000
Estimated interest earnings at 2%.
2,000
2,000
8,000
4,000
3972
Transfers in
75,000
75,000
75,000
75,000
Transfer from General Fund
75,000
75,000
75,000
75,000
3993
Bond proceeds
G.O. Bonds for PW facility
und: 480 Department: 4160
Expenditures
1230
Supplies, equipment
7,700
Bullet Proof vests (7 officers @ $1,100 each)
25,000
CommCtr funiture
32,700
3030
Other professional services
20,000
29,000
-
CommCtr upgrades (4 more cameras, ADA imp, door locks, garbage encl.)
-
-
35,000
CommCtr gym painting
15,124
CommCtr intrusion system update
60,906
CommCtr Banquet Ctr carpet
-
14,300
-
CommCtr Dividers (carryover $6,300)
10,000
-
Siren upgrades (2 sirens)(Bronson, Mustang Circle)
10,000
-
Roof management survey
-
15,000
Trench Drian PW Shop
-
21,000
-
Codification of City Code
60,000
60,000
Finance/Payroll/Utility Billing software upgrade (place holder)
40,000
29,300
110,000
171,030
7030
Capital, equipment > $5000
-
20,000
-
-
Purchase copiers (3) Main copier, police, comm dev/finance (replace 2019)
-
-
15,000
-
CommCtr Basketball hoops
10,000
10,000
10,000
10,000
Park building video and door lock improvements (splash pad)
18,000
24,950
-
-
Automatic Transfer switch (CH generator)(defer to 2019)
38,000
-
Audio Visual upgrades for Banquet Center
-
43,340
PW Bldg cameras, floor sealing, security system
100,000
City monument sign County H round -about gateway
Website
66,000
198,290
25,000
10,000
7050
Construction > $25000
300,000
-
-
-
PW Building Project (design phase)(construction in 2017)
-
25,000
25,000
PW floor sealing and ADA Doors (Carryover to 2021)
483,000
-
-
Splash Pad
218,000
-
CH Park redesign
-
43,553
43,553
CommCtr HVAC Improvements (RTU-4,7 and VAV's)(carryover to 2020)
8,555
8,555
DP swithches CH & CC (carryover to 2020)
-
128,000
CommCtr. divider wall replacement & front counter gate
25,000
26,000
30,000
30,000
CommCtr restrooms in gym locker rooms
-
-
120,000
75,000
CH Conference room, harden dais & other misc. imp.
257,000
175,000
-
Remodel PD and CH Basement (carryover from 2019)
1,026,000
335,108
530,108
130,000
9900
!Transfer to Debt Service Fund
126,284
February Interest Payment on PW CIP Bonds
126,284
1,258,284 562,698 665,108 343,730
-83.17%-55.28% 18.20%-48.32%
33
Street Improvement (Fund 485):
Revenues
3101 Property taxes
3180 Franchise fee
3352 MSA street construction
3550 Spec assessmt prepayment
3610 Investment income
3680 Other revenue
3972 Transfer from other funds
Total revenue
Operating expenses
Operations (4470):
Materials & supplies
1600 Supplies, operating
Total materials & supplies
Contractual services
3030 Other professional services
5220 Mounds View Blvd hap.
Total contractual services
Capital
7050 Construction
Total capital outlays
Other
9900 Transfer out
Total other
Total expenses
Net change in fund balance
Fund balance, beginning year
Fund balance, end of year
2018 Budget Summary
Y-T-D
2017
2018
2019
2020
09/30/20
2021
Chanee from 2020
Actual
Actual
Actual
Budeet
Actual
Request
Dollar Percent
283,108
-
139,666
150,000
75,021
150,000
- 0.00%
309,303
338,760
308,835
302,500
179,785
305,000
2,500 0.83%
363,357
406,576
407,880
275,000
484,789
275,000
- 0.00%
23,774
19,699
17,017
22,000
12,264
15,000
(7,000)-31.82%
38,102
33,159
60,850
20,000
(4,627)
20,000
0.00%
66
-
-
-
1,924
-
0.00%
-
-
-
0.00%
1,017,710 798,194 934,248 769,500 749,156 765,000 (4,500) -0.58%
2,104 - - - - - 0.00%
2,104 - - 0.00%
250,821 6,692 236,424 0.00%
- - - 0.00%
250,821
6,692
236,424
-
-
-
-
0.00%
1,686,518
952,364
292,940
509,500
533,202
347,260
(162,240)
-31.84%
1,686,518
952,364
292,940
509,500
533,202
347,260
(162,240)
-31.84%
-
-
-
701,000
-
-
(701,000)
-100.00%
-
-
-
701,000
-
-
(701,000)
-100.00%
1,939,443
959,056
529,364
1,210,500
533,202
347,260
(863,240)
-71.31%
(921,733)
2,825,485
(160,862)
1,903,752
404,884
1,742,890
(441,000)
2,147,774
215,954
2,147,774
417,740
1,706,774
858,740
(441,000)
-194.73%
-20.53%
$1,903,752 $1,742,890 $2,147,774 $1,706,774 $2,363,728 $2,124,514 $ 417,740 24.48%
34
Fund: 485 Street Improvement
Account Description 2018 2019 2020
Revenues
2021 Description
3101
Property taxes
150,000
150,000
150,000
General tax levy for streets
150,000
150,000
150,000
3180
Franchise fee
290,000
295,000
302,500
305,000
Half of the 4% franchase fee on gas & electric utilities
290,000
295,000
302,500
305,000
3352
MSA Street Construction
275,000
275,000
275,000
275,000
State aid funds
275,000
275,000
275,000
275:000
3550
Special assessments
20,000
15,000
22,000
15,000
Special assessments on private improvements
20,000
15,000
22,000
15,000
3610
Investment income
15,000
8,000
20,000
20,000
Estimated interest earnings
15,000
8,000
20,000
20,000
600,000 743,000 769,500 765,000
Fund: 485 Department: 4470
Expenditures
7050
Construction > $25000
300,000
-
2016 Area I Street & Utility project
1,000,000
75,000
2018 Program Avenue CSAH 10 to CR 142
50,000
700,000
20,000
-
2019 Woodale Dr. Closeout
-
55,000
316,000
50,000
2020 Quincy Street (costruction) in TIF #3
-
75,000
75,000
2022 Pleasant View and Spring Lake Road (design phase)
-
-
-
50,000
Trailway development and ADA transition project (2021 - 2023)
100,000
100,000
-
-
Mill and overlay Silver View parking lot (Carryover to 2019)
188,000
98,500
172,260
Seal coat projects (Area A, B, Mustang Dr & Cir)
1,450,000
1,118,000
509,500
347,260
9900
Transfer out
i
701,000
EDA
-
-
701,000
35
THIS PAGE LEFT BLANK INTENTIONALLY
0
Operating revenue:
Operating revenues
Special assessments
Connection charges
Total operating revenue
Operating expenses:
Personal services
Supplies
Contractual services
Electricity & gas
Disposal charges
Contingency
Depreciation
Capital outlays
Total operating expenses
Net operating income (loss)
Non -operating revenue (expenses):
CITY OF MOUNDS VIEW, MINNESOTA
Enterprise Funds 2020 Budgets
Combining Statement of Revenues and Expenses
Sanitary Street Storm
Water Sewer Lighting Water
Total
2020 2019
1,168,805 1,797,923 105,112 321,700
3,393,540
3,210,180
80,500 - - -
80,500
65,000
2,000 - - -
2,000
2,000
1,251,305 1,797,923 105,112 321,700
3,476,040
3,277,180
465,283
415,439
11,595
151,593
1,043,910
899,008
76,469
28,302
1,000
24,765
130,536
130,926
233,619
110,636
3,850
176,684
524,789
543,026
136,500
2,100
78,500
-
217,100
206,600
-
1,031,643
-
-
1,031,643
997,993
15,000
15,000
-
-
30,000
30,000
240,000
100,000
-
35,000
375,000
368,000
4,790,000
205,000
-
90,000
5,085,000
909,000
5,956,871
1,908,120
94,945
478,042
8,437,978
4,084,553
(4,705,566) (110,197) 10,167 (156,342) (4,961,938) (807,373)
Investment income
1,000 24,000 1,400 16,000
42,400
39,400
Principal payment on debt (ESP Lease)
- - (7,802) -
(7,802)
(7,349)
Interest on debt (ESP Lease)
- - (1,450) -
(1,450)
(1,902)
Total non -operating
1,000 24,000 (7,852) 16,000
33,148
30,149
Transfers and other financing sources
Transfers in 160,000 - - - 160,000
Transfers out (155,345) (140,345) (3,028) (41,815) (340,533)
Bonds issued 6,000,000 - - - 6,000,000
Total transfers and other financing sour( 6,004,655 (140,345) (3,028) (41,815) 5,819,467
Revenues over (under) expenditures
Less:
Bond proceeds
Add back:
Capital outlays
Principal on debt
Net income (loss)
Net assets (deficit), January 1
Net assets (deficit), December 31
1,300,089 (226,542)
(6,000,000) -
(713) (182,157) 890,677
- - (6,000,000)
100,000
(322,055)
(222,055)
(999,279)
4,790,000 205,000 - 90,000 5,085,000 909,000
- - 7,802 - 7,802 7,349
90,089 (21,542) 7,089 (92,157) (16,521) (82,930)
10,152,668 4,307,261 115,554 3,191,161 17,766,643 11,157,537
$10,242,757 $4,285,719 $ 122,643 $3,099,004 $17,750,122 $11,074,607
37
2019 Budget Summary
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
Otherrevenues
3710
Water sales
3714
Water service insurance
3715
Utility connections
3716
Penalties
3913
Meter sales
3917
WAC/SWM charges
3972
Transfers - Vehicle & Equip
3993
Bonds issued
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
Miscellaneous:
9900 Transfers out to General Fund
9900 Transfers out to Vehicle Fund
Total capital outlays
Total Billing
2017 2018 2019 2020 Y-T-D 2021 Change from 2020
Actual Actual Actual Budget 09/30/20 Request Dollar Percent
90
-
478
-
-
-
-
0.00%
68,276
63,346
61,379
65,000
31,795
75,000
10,000
16.29%
10,194
8,652
6,070
4,000
5,806
5,000
1,000
16.47%
1,745
1,448
1,408
500
2,052
500
-
0.00%
1,595
7,370
21,328
5,000
(1,729)
1,000
(4,000)
-18.75%
2,041
2,105
2,219
2,000
6,171
2,000
0.00%
896,826
1,041,422
954,847
1,067,805
767,392
1,067,805
0.00%
88,165
88,775
89,385
92,000
71,860
92,000
0.00%
3,952
2,600
3,150
2,000
3,153
2,000
0.00%
8,574
9,567
11,777
7,000
9,764
7,000
-
0.00%
5,896
4,601
3,675
-
448
-
-
0.00%
26,500
34,500
69,500
-
1,500
-
-
0.00%
35,000
-
-
35,000
-
160,000
125,000
0.00%
-
-
-
6,000,000
-
6,000,000
-
0.00%
1,148,854
1,264,386
1,225,216
7,280,305
898,212
7,412,305
132,000
10.77%
43,698
43,847
43,377
44,904
32,219
47,336
2,432
5.61%
3,043
2,844
3,060
3,436
2,235
3,621
185
6.05%
2,940
2,524
2,719
3,368
1,997
3,551
183
6.73%
13,118
(8,232)
194
-
-
-
-
0.00%
3,114
3,598
7,238
7,019
5,596
7,296
277
3.83%
277
232
279
362
296
384
22
7.89%
66,190
44,813
56,867
59,089
42,343
62,188
3,099
5.45%
- - - 50 - 50 - 0.00%
50 - 50 - 0.00%
8,519
8,629
8,732
8,913
8,616
9,083
170 1.95%
3,238
2,200
2,474
4,600
2,172
4,600
- 0.00%
218
-
880
900
900
900
0.00%
-
-
1,176
2,400
-
2,400
- 0.00%
4,232
4,444
4,978
7,102
4,899
7,371
269 5.40%
16,207
15,273
18,240
23,915
16,587
24,354
439 2.41%
- 78,103 80,446 82,859 - 85,345 2,486 3.09%
- 66,000 67,000 67,000 - 70,000 3,000 4.48%
- 144,103 147,446 149,859 - 155,345 5,486 3.72%
82,397 204,189 222,553 232,913 58,930 241,937 9,024 4.05%
16,207 159,376 165,686 173,824 179,749
0]
Fund: 700 Department: 4820
Account Description
2018
2019
2020
Billing Services
2021 Description
1600
Supplies, operating
50
50
50
50
Utility billing supplies
50
50
50
50
3030
Other professional services
8,183
400
8,346
400
8,513
400
8,683
400
24.5% of audit (2019 - $34,065, 2020 - $34,745, 2021 - $35,440)
County special assessment maintenance fee
8,583
8,746
8,913
9,083
3300
Postage
3,072
800
480
3,300
800
500
3,300
800
500
3,300
800
500
3300 bills X $0.50 postage X 4 billings X 1/2 cost
Inserting & mailing bills (moved from 3030)
Late notices: 500 bills X $0.50 postage X 4 billings X 1/2 cost
4,352
4,600
4,600
4,600
3430
Printing
450
450
450
450
450
450
450
450
Utility bills (1/2 cost)
Envelopes
900
900
900
900
3630
Training
1,500
2,400
2,400
2,400
Seminars on new regulations, software updates, etc. INCODE training
1,500
2,400
2,400
2,400
5130
Repairs, equipment
4,264
-
-
448
4,264
305
1,250
448
4,477
330
1,800
495
4,701
350
1,800
520
Incode software support (30%)(5% annual increase per agreement)
Neptune reader maintenance (1/2 in sewer)(2019 first year $610)
Neptune software maintenance (1/2 in sewer)
Handheld interface support for meter readers (1/2 in sewer)(Incode)
4,712
6,267
7,102
7,371
7030
Capital, equipment
4,200
-
Meter reader (1/2 water 1/2 sewer)
,200
-
-
-
9900
Transfers out
,103
,00
2144,103
80,446
667,000
82,859
67,000
85,345
70,000
Transfer to General Fund for administrative overhead costs
Transfer to Vehicle & Equipment Fund to fund future purchases
147.446
149.859
155,345
168,400 170,409 173,824 179,749
0
2019 Budget Summary
2017 2018 2019 2020 Y-T-D 2021 Change from 2020
Actual Actual Actual Budtet 09/30/20 Request Dollar Percent
Water (Fund 700):
Infrastructure & Equip Maintenance (4823):
Personnel services
0100 Salaries, regular
162,521
154,740
208,795
243,662
166,367
253,968
10,306
4.94%
0110 Salaries, overtime
11,874
13,360
10,051
10,855
10,106
11,127
272
2.71%
0150 Salaries, part-time
-
3,190
3,884
7,800
4,082
7,800
-
0.00%
0300 Social security
12,253
12,057
15,201
20,028
12,907
20,838
810
5.33%
0321 PERA
12,793
12,655
14,347
19,051
13,219
19,844
793
5.53%
0400 Group insurance
24,890
25,581
28,470
38,696
28,715
40,467
1,771
6.22%
0500 Workers compensation
6,128
5,354
6,444
8,493
6,954
7,163
(1,330)
-20.64%
600 Unemployment
-
2,964
-
-
-
-
-
0.00%
Total personnel services
230,459
229,901
287,192
348,585
242,350
361,207
12,622
4.39%
Materials & supplies
1210
Supplies, bldg & grnds
973
701
171
2,750
1,936
2,750
- 0.00%
1220
Supplies, vehicles
1,543
3,600
951
1,500
1,600
1,500
- 0.00%
1230
Supplies, equipment
5,877
13,678
9,840
2,625
710
2,625
- 0.00%
1240
Supplies, streets
1,583
5,847
4,286
4,500
5,372
4,500
- 0.00%
1250
Supplies, utilities
11,816
31,684
8,853
13,950
7,534
13,950
- 0.00%
1260
Supplies, traffic control
-
-
132
200
211
200
- 0.00%
1600
Supplies, operating
7,724
6,348
6,461
7,000
9,587
7,000
- 0.00%
1700
Motor fuels
3,677
5,271
5,331
4,450
2,068
4,020
(430) -8.07%
2400
Uniforms
1,375
881
1,558
1,100
564
1,100
- 0.00%
2410
Mats & towels
516
520
515
620
327
620
- 0.00%
Total materials & supplies
35,084
68,530
38,098
38,695
29,909
38,265
(430) -1.13%
Contractual services
3030
Other professional services
29,114
16,380
26,556
14,476
9,240
19,476
5,000
18.83%
3100
Communications - telephone
3,093
4,167
3,097
3,075
3,710
3,884
809
26.12%
3200
Water & wastewater charges
5,059
7,293
4,326
7,200
3,173
7,200
-
0.00%
3220
Natural gas
7,203
10,472
8,771
8,500
3,934
8,500
0.00%
3610
Memberships
370
366
325
360
150
360
-
0.00%
3630
Training
2,059
1,364
2,791
5,530
1,225
5,530
-
0.00%
4010
Equipment rental
2,415
1,245
4,663
4,500
-
4,500
-
0.00%
4800
Insurance
6,525
8,950
7,484
10,230
8,589
10,230
-
0.00%
5110
Repairs, bldgs & gmds
9,069
3,509
5,040
10,540
1,903
10,540
-
0.00%
5120
Repairs, vehicles
525
-
1,014
1,000
-
1,000
-
0.00%
5130
Repairs, equipment
2,653
6,443
14,409
22,100
1,713
7,000
(15,100)
-104.80%
5140
Repairs, streets
13,057
17,399
9,700
10,000
7,164
10,000
-
0.00%
5150
Repairs, utilities
6,472
15,562
20,432
17,500
13,469
17,500
-
0.00%
5155
Water service repair
93,668
94,754
62,764
90,000
71,541
90,000
-
0.00%
5160
Repairs, system maintenance
-
-
-
3,500
875
3,500
-
0.00%
Total contractual services
181,282
187,904
171,372
208,511
126,686
199,220
(9,291)
-5.42%
Capital outlays
7030
Equipment
-
-
-
85,000
210,000
125,000
0.00%
7050
Construction
-
-
-
3,309,104
1,402,159
4,580,000
1,270,896
0.00%
7950
Depreciation
237,949
240,717
230,683
240,000
-
240,000
-
0.00%
Total capital outlays
237,949
240,717
230,683
3,634,104
1,402,159
5,030,000
1,395,896
605.11%
Miscellaneous:
9100 Contingency - - - 15,000 - 15,000 - 0.00%
Total miscellaneous - - - 15,000 - 15,000 - 0.00%
Total infrastructure & equip maint 684,774 727,052 727,345 4,244,895 1,801,104 5,643,692 1,398,797 192.32%
454,315 497,151 440,153 3,896,310 5,282,485
40
Fund: 700 Department: 4823
Water Infrastructure & Equipment Maintenance
Account
Description
2018
2019
2020
2021
Description
1210
Supplies, Bldgs & grounds
100
100
100
100
Mops, buckets, brooms
500
500
500
500
Light 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
Misc. 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
Fluids
400
400
400
400
Batteries and tires
50
50
50
50
Paint sealant
150
150
150
150
Tune ups
500
500
500
500
Misc repairs
1,500
1,500
1,500
1,500
1230
Supplies, equipment < $5000
100
100
100
100
Tune ups
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
1,500
1,500
1,500
Chemical equipment parts (fluoride pumps)
4,830
-
-
-
Spin Doctor (battery operated valve operator)
5,000
-
-
-
Line locator (Metrotech)
250
250
250
250
Air, oil, fuel, & trans filters (emergency generator)
11,455
2,625
2,625
2,625
1240
Supplies, streets
3,000
4,500
4,500
4,500
Asphalt/concrete/sod/seed for patching minor street, curb, driveway repairs.
3,000
4,500
4,500
4,500
1250
Supplies, utilities
2,500
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
1,000
1,000
1,000
1,000
Hydrant markers
1,050
1,050
-
-
De -chlorinator
12,000
-
-
-
Scales in treatment plants ($2118 each x 5 plus incidentals)
3,450
3,450
3,450
3,450
Hydrant parts (hydrant pump $450 - 2017)
5,000
5,000
5,000
5,000
Meter supplies, etc. (move from account 1600)
27,000
15,000
13,950
13,950
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
1,850
1,850
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
7,000
7,000
7,000
7,000
1700
Motor fuels & lubs
600
620
620
580
Diesel fuel - 200 gallons @ $2.90
450
450
450
450
Oil
3,250
3,380
3,380
2,990
Unleaded fuel: 1,300 gallons @ $2.30
4,300
4,450
4,450
4,020
2400
Uniforms
1,100
1,100
1,100
1,100
Uniforms 15.5% of $4,500 and clothing 1.7 FTE x $175 per contract
1,100
1,100
1,100
1,100
2410
Mats & towels
620
620
620
620
Share of floor mats & shop towels (15.5% of $4,000)
620
620
620
620
3030
Other professional services
180
180
180
180
Backflow prevention testing (3 @ $60 per test)
-
3,500
3,500
3,500
Water system leak survey (every 2 years)(not done in 2019)
-
850
850
Annual inspections heating units in all water buildings
-
1,496
1,496
Annual inspection generator units
-
7,700
-
-
Inspection of water tower and ground reservoir roof
500
500
500
500
Broadleaf control
1,000
1,000
1,000
6,000
Asset management software
250
250
250
250
Fire sprinkler inspections/testing
200
200
200
200
Fire extinguisher inspection/service (10 @ $20)
1,500
750
750
750
Gopher State One -call locates
-
2,750
2,750
2,750
Safety Data Service (1/3 Sewer, 1/3 Storm Water)
5,000
3,000
3,000
3,000
ArcView/GIS base map and engineering consulting
8,630
19,830
14,476
19,476
3100
Communications - telephone
400
400
400
400
Service & repair
1,954
1,954
1,954
1,954
Cellular phone service (20.06% of $9,200)
631
631
631
1,440
Data cards for SCADA (4)(75%)(40.01 per card) balance in Sewer
90
90
90
90
800 MHz license fee (33%)(5 radios @ $4.48 per month)
3,075
3,075
3,075
3,884
3200
Water and wastewater charges
7,200
1 7 200
7 200
7,200
7,200
7,200
7,200
7,200
41
THIS PAGE LEFT BLANK INTENTIONALLY
42
Fund: 700 Department: 4823
Water Infrastructure & Equipment Maintenance
Account
Description
2018
2019
2020
2021
Description
3220
Natural gas
7,500
8,500
8,500
8,500
Heating fuel
7,500
8,500
8,500
8,500
3610
Memberships
100
120
120
120
MN Rural Water Association (50%)
80
100
100
100
MN Safety Council
50
60
60
60
Suburban Utility Superintendent Association (SUSA)(50% of $100)
60
80
80
80
Pressurized vessel license
290
360
360
360
3630
Training
250
250
150
150
Computer training/webinars
1,200
1,700
1,200
1,200
Trench safety/confined space alternate years/inspection safety
-
-
1,000
1,000
Class A license
110
110
110
110
Hearing test/R2K (2.15 FTE * $50)
60
60
60
60
Maintenance Expo
820
1,500
2,000
2,000
Water operator class/exam/certificate ($xxx per person)
200
200
100
100
Misc. training seminars
390
390
300
300
Equipment operator training
200
200
150
150
MRWA workshops
560
560
400
400
Tuition reimbursement
60
60
60
60
Work zone safety seminar (every 3 years)
3,850
5,030
5,530
5,530
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 of property/liability insurance
10,230
10,230
10,230
1 10,230
5110
Repairs, buildings & grounds
2,000
2,000
1,000
1,000
Door & lock repairs
1,000
1,000
1,000
1,000
Roof & wall repairs
7,540
7,540
7,540
7,540
Electrical & mechanical repairs (well #2 in 17 well #4 in 18 $4540)
1,000
1,000
1,000
1,000
Site repairs (pavement, fence, irrigation, etc...)
11,540
11,540
10,540
10,540
5120
Repairs, vehicles
1,000
1 800
1,000
1,000
Utility truck repairs
1,000
1,800
1,000
1,000
5130
Repairs, equipment
1,500
1,500
900
900
Well and water treatment plant repairs
1,500
1,500
500
500
Miscellaneous repairs (Backboe, Skid steer)
3,000
3,000
1,000
1,000
Repair boiler @ main plant
-
-
12,000
-
Backhoe overhall extend life 10 more years
-
-
3,100
-
Refurbish trailer
3,500
3,500
1,000
1,000
Generator service - Onan
2,500
2,500
1,500
1,500
VFD service
1,500
1,500
1,000
1,000
Meter and valve repairs
2,000
2,000
1,000
1,000
SCADA repairs
100
100
100
100
Radio repairs
15,600
15,600
22,100
7,000
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
75,000
75,000
Contractor repairs to residential water services.
15,000
15,000
15,000
15,000
Pavement & curb repairs
80,000
80,000
90,000
90,000
5160
System maintenance
3,500
3,500
3,500
3,500
Water system maintenance & repair items
3,500
3,500
3,500
3,500
7030
Capital, equipment > $5000
15,000
15,000
15,000
15,000
Gate valves
-
-
35,000
35,000
Commercial meter replacements
35,000
35,000
-
-
Booster station (pressure valve)
-
-
-
125,000
Generator WTP #1 and booster station
35,000
35,000
3/4 ton pick-up
50,000
1 50,000
85,000
210,000
7050
Construction> $25000
-
400000
3,159,104
4,500,000
Water treatment plant engineering, design, construction
50,000
50 000
150,000
80,000
Well pump rehabilitation project (well no. 4 & 5)
50,000
450,000
3,309,104
4,580,000
43
2019 Budget Summary
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
5150 Repairs, utilities
Total contractual services
Total water production
Total expenditures
Revenues over (under) expenditures
Add back:
capital outlays
Change in net assets
Net Assets, beginning year
Net Assets, end of year
2017 2018 2019 2020 Y-T-D 2021 Change from 2020
Actual Actual Actual Budget 09/30/20 Request Dollar Percent
33,780
37,091
40,474
29,477
20,783
30,205
728
1.80%
2,383
3,521
3,142
-
942
-
-
0.00%
2,455
2,806
3,052
2,224
1,585
2,280
56
1.83%
2,763
2,989
2,997
2,181
1,513
2,235
54
1.80%
6,230
6,905
6,898
5,544
4,017
5,832
288
4.18%
1,093
955
1,034
1,287
1,054
1,336
49
4.74%
48,704
54,267
57,597
40,713
29,894
41,888
1,175
2.04%
26,615 25,408 18,439 37,775 7,529 37,775 - 0.00%
46 144 374 235 424 235 - 0.00%
42 120 196 144 182 144 - 0.00%
26,703 25,672 19,009 38,154 8,135 38,154 - 0.00%
5,379 1,414
120,518 128,111
7,612 18,545 5,347 18,545 - 0.00%
118,330 128,000 71,691 128,000 - 0.00%
538 - - - - 0.00%
125,897 129,525 126,480 146,545 77,038 146,545 - 0.00%
201,304 209,464 203,086 225,412 115,067 226,587 1,175 0.58%
152,600 155,197 145,489 184,699 184,699
968,475 1,140,705 1,152,984 4,703,220 1,975,101 6,112,216 1,408,996 122.20%
180,379 123,681 72,232 2,577,085 ######## 1,300,089 ########-1767.91%
- -
-
3,394,104
1,402,159
4,790,000
1,395,896 0.00%
180,379 123,681
72,232
5,971,189
325,270
6,090,089
118,900 164.61%
3,805,187 3,985,566
4,109,247
4,181,479
4,181,479
10,152,668
5,971,189 145.31%
$ 3,985,566 $ 4,109,247
$ 4,181,479
#########
$ 4,506,749
$16,242,757
$ 6,090,089 145.64%
811,724
751,328
4,254,833
5,646,933
44
Fund: 700 Department: 4823 Water Infrastructure & Equipment Maintenance
7950
Depreciation 241,000 1 238,000 1 240,000 1 240,000
JEstimated depreciation
241,000 238,000 240,000 240,000
9100
Contingency 15,000 15,000 15,000 15,000
Contingency
15,000 15,000 15,000 15,000
599.340 991.410 3.896.310 5.282.485
Fund: 70
epartment: 4825
Water Production
Account
Description
2018
2019
2020
2021 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: 25150#cylinders @$1.10 per pound
10,400
10,400
10,400
10,400
Chlorine: 8 - 1 ton cylinders @ .65 per pound
10,350
10,350
10,350
10,350
Chlorine: 75 - 150 # cylinders @ $.92 per pound
7,400
7,400
7,400
7,400
Hydrofluosilic acid: 20,000 pounds @ $0.37
3,300
3,300
3,300
3,300
R-999 Buffer solution 2 - 55 gal drums @ $30 per gal.
850
850
850
850
Sand separator
37,775
37,775
37,775
37,775
2400
Uniforms
235
235
235
235
Uniforms 3.6% of $4,500 and clothing .4 FTE x $175 per contract
235
235
235
235
2410
Mats & towels
144
144
144
144
Share of floor mats & shop towels (3.6% of $4,000)
144
144
144
144
3030
Other professional services
1,200
2,000
2,000
2,000
Bacteria tests(10*$15*12 months)(+$200 Health Dept Rule)
800
800
800
800
Computer maintenance
5,500
5,500
5,500
5,500
DNR water permit fee (ann. surcharge)(14 - $3826, 15 - $4462, 16 - $4532)
1,120
1,120
1,120
1,120
Full scan tests - 4 @ $280
600
600
600
600
Minimum contamination level (MCL) tests
1,000
1,000
1,000
1,000
Radon tests
800
800
800
800
Random sample tests
1,425
1,425
1,425
1,425
MCES discharge permits (3*$475)
300
300
300
300
MNDPS - EPCRA program ($100/WTP)
5,000
5,000
5,000
5,000
Water Supply Plan
17,745
18,545
18,545
18,545
3210
Electricity
108,000
121,000
128,000
128,000
Electricity for wells, tower & reservoir
108,000
121,000
128,000
128,000
163,899 177,699 184,699 184,699
931,639 1,339,518 4,254,833 5,646,933
-8.53% 43.78% 217.64% 32.72%
45
2019 Budget Summary
2017 2018 2019 2020 Y-T-D 2021 Change from 2020
Actual Actual Actual Budget 09/30/20 Request Dollar Percent
Sanitary Sewer (Fund 730):
Revenues
3375
State pension contribution
84
1,362
447
-
-
-
- 0.00%
3551
Spec. Assessments
13,489
968
668
-
971
-
- 0.00%
3610
Investment income
25,073
31,077
65,558
24,000
(5,104)
24,000
- 0.00%
3680
Other revenues
1,222
-
-
-
-
-
- 0.00%
3716
Penalties
11,176
10,924
13,871
8,000
11,365
8,000
- 0.00%
3719
Sewer inspection charge
-
-
-
-
18,450
-
- 0.00%
3720
Utility sales
1,569,161
1,662,537
1,716,803
1,789,923
1,339,465
1,789,923
- 0.00%
3721
SAC charges
1,292
1,839
3,752
-
(2,510)
-
- 0.00%
3725
Utility connections
2,301
1,000
2,000
-
8,500
-
- 0.00%
3726
Penalties & interest
785
896
1,004
-
444
-
- 0.00%
3940
Capital Contributions
43,059
-
- 0.00%
3972
Transfers from Vehicle Fund
-
-
100,000
-
-
-
- 0.00%
Total revenue
1,624,583
1,710,603
1,947,162
1,821,923
1,371,581
1,821,923
- 0.00%
Operating expenses
Billing Services (4820):
Personnel services
0100 Salaries, regular
43,698
43,847
43,377
44,904
32,219
47,336
2,432
5.42%
0300 Social security
3,588
2,298
2,913
3,436
2,382
3,621
185
5.38%
0321 PERA
3,386
2,078
2,718
3,368
1,997
3,551
183
5.43%
0322 GASB 68 Pension expense
12,260
(7,694)
101
-
-
-
-
0.00%
0400 Group insurance
3,113
3,597
7,237
6,079
5,595
6,329
250
4.11%
0500 Workers compensation
281
235
281
365
299
387
22
6.03%
Total personnel services
66,326
44,361
56,627
58,152
42,492
61,224
3,072
5.28%
Materials & supplies
1600 Supplies, operating - - - 50 - 50 - 0.00%
Total materials & supplies - - - 50 - 50 - 0.00%
Contractual services
3030
Other professional services
8,144
8,296
8,457
8,513
8,616
8,683
170 2.00%
3300
Postage
3,238
2,200
2,474
4,600
2,666
4,600
- 0.00%
3430
Printing
218
-
880
900
4,798
900
0.00%
3630
Training
-
-
1,176
2,400
2,400
- 0.00%
5130
Repairs, equipment
4,232
4,444
4,978
7,102
4,899
7,371
269 3.79%
Total contractual services
15,832
14,940
17,965
23,515
20,979
23,954
439 1.87%
Miscellaneous:
9900 Transfers out to General Fund 60,058 61,860 80,446 82,859 - 85,345 2,486 3.00%
9900 Transfers out to Vehicle Fund 38,000 48,000 52,000 55,000 - 55,000 - 0.00%
Total miscellaneous 98,058 109,860 132,446 137,859 - 140,345 2,486 1.80%
Total Billing 180,216 169,161 207,038 219,576 63,471 225,573 5,997 2.73%
113,890 124,800 150,411 161,424 164,349
Infrastructure & Equip Maintenance (4823):
Personnel services
100
Salaries, regular
172,986
180,628
206,001
231,192
172,830
239,795
8,603
3.72%
110
Salaries, overtime
5,057
7,846
7,081
9,251
4,329
8,857
(394)
-4.26%
150
Salaries, part-time
5,458
3,190
3,884
9,300
4,082
9,300
-
0.00%
300
Social security
13,077
13,812
15,449
19,104
13,383
19,734
630
3.30%
321
PERA
12,975
14,311
15,413
18,033
13,264
18,648
615
3.41%
400
Group insurance
28,430
29,872
32,202
40,709
29,271
42,570
1,861
4.57%
500
Workers compensation
8,001
5,514
6,742
16,568
13,566
15,311
(1,257)
-7.59%
600
Unemployment
-
2,964
-
-
-
-
-
0.00%
Total personnel services
245,984
258,137
286,772
344,157
250,725
354,215
10,058
2.92%
46
Fund: 730 Department: 4820
Billing Services
Account
Description
2018
2019
2020
2021
Description
1600
Supplies, operating
50
50
50
50
Utility billing supplies
50
50
50
50
3030
Other professional services
8,183
8,346
8,513
8,683
24.5% of audit (2019 - $34,065, 2020 - $34,745, 2021 - $35,440)
8,183
8,346
8,513
8,683
3300
Postage
3,072
800
480
3,300
800
500
3,300
800
500
3,300
800
500
3300 bills X $0.50 postage X 4 billings X 1/2 cost
Inserting & mailing bills (moved from 3030)
Late notices: 500 bills X $0.50 postage X 4 billings X 1/2 cost
4,352
4,600
4,600
4,600
3430
Printing
450
450
450
450
450
450
450
450
Envelopes
Utility bills (1/2 cost)
900
900
900
900
3630
Training
1,500
2,400
2,400
2,400
Seminars on new regulations, software updates, etc. INCODE training
1,500
2,400
2,400
2,400
5130
Repairs, equipment
4,264
-
-
448
4,264
305
1,250
448
4,477
330
1,800
495
4,701
350
1,800
520
Incode software support (30%)(5% annual increase per agreement)
Neptune reader maintenance (1/2 in water)(2019 first year $610)
Neptune software maintenance (1/2 in water)
Handheld interface support meter readers (50% water 50% sewer)(Incode)
4,712
6,267
7,102
7,371
7030
Capital, equipment
4,200
-
Meter reader (1/2 water 1/2 sewer)
4,200
-
-
-
9900
Transfers out
61,860
48,000
80,446
52,000
82,859
55,000
85,345
55,000
Transfer to General Fund for admin costs
Transfer to Vehicle & Equipment Fund for vehicle use
109,860
132,446
137,859
140,345
133,757 155,009 161,424 164,349
47
2019 Budget Summary
2017 2018 2019 2020 Y-T-D 2021 Change from 2020
Actual Actual Actual Budget 09/30/20 Request Dollar Percent
Sanitary Sewer (Fund 730):
Materials & supplies
1210 Supplies, bldg & grnds
-
23
-
200
133
200
- 0.00%
1220 Supplies, vehicles
4,815
10,865
6,103
1,575
1,609
1,575
- 0.00%
1230 Supplies, equipment
3,093
7,999
5,805
5,350
1,332
5,350
- 0.00%
1240 Supplies, streets
-
-
62
2,500
-
2,500
- 0.00%
1250 Supplies, utilities
-
3,936
2,821
1,400
480
1,400
- 0.00%
1260 Supplies, traffic control
150
-
132
300
133
300
- 0.00%
1600 Supplies, operating
3,713
6,472
5,062
10,350
2,630
10,350
- 0.00%
1700 Motor fuels
2,980
4,356
1,868
4,680
1,162
4,680
- 0.00%
2400 Uniforms
1,292
1,147
1,391
1,169
1,102
1,169
- 0.00%
2410 Mats & towels
547
611
682
728
701
728
- 0.00%
Total materials & supplies
16,590
35,409
23,926
28,252
9,282
28,252
- 0.00%
Contractual services
3030
Other professional services
2,591
13,702
19,664
9,306
7,428
9,306
-
0.00%
3100
Communications - telephone
2,059
2,379
1,931
2,086
2,160
2,356
270
12.94%
3200
Water &sewer
3,728
5,558
7,107
3,300
3,298
3,300
-
0.00%
3210
Electricity
1,952
1,908
2,406
2,100
1,546
2,100
-
0.00%
3230
Wastewater disposal - MCES
912,136
972,248
991,993
1,024,104
770,378
1,025,643
1,539
0.15%
3231
Wastewater disposal - Strength ch,
3,899
2,550
761
6,000
-
6,000
-
0.00%
3610
Memberships
90
310
425
1,690
150
1,690
-
0.00%
3630
Training
2,359
2,684
2,471
8,680
861
8,680
-
0.00%
4010
Equipment rental
-
993
168
500
-
500
-
0.00%
4800
Insurance
5,109
6,335
5,341
7,300
6,129
7,300
-
0.00%
5130
Repairs, equipment
3,698
8,786
7,089
11,750
4,937
12,550
800
6.81%
5140
Repairs, streets
400
-
-
10,000
-
10,000
-
0.00%
5150
Repairs, utilities
13,964
7,551
2,601
17,500
-
17,500
-
0.00%
5155
Utility service repairs
3,035
-
-
-
-
-
-
0.00%
5160
Repairs, maintenance
1,348
13,416
2,754
13,500
348
13,500
-
0.00%
Total contractual services
956,368
1,038,420
1,044,711
1,117,816
797,235
1,120,425
2,609
0.23%
Capital outlays
7030 Equipment - - - - - - 0.00%
7050 Construction - - - 330,000 71,435 205,000 (125,000)-37.88%
7950 Depreciation 95,362 101,597 97,841 100,000 - 100,000 - 0.00%
Total capital outlays 95,362 101,597 97,841 430,000 71,435 305,000 (125,000)-29.07%
Miscellaneous:
9100 Contingency
- - 15,000
- 15,000
0.00%
9900 Transfer to Street fund
- - -
- -
0.00%
Total miscellaneous
- - - 15,000
- 15,000 -
0.00%
1,068,320 1,175,426 1,166,478 1,591,068
1,468,677
Total infrastructure & equip maint
1,314,304 1,433,563 1,453,250 1,935,225
1,128,677 1,822,892 (112,333)
-5.80%
Total expenditures 1,494,520 1,602,724 1,660,288 2,154,801 1,192,148 2,048,465 (106,336) -4.93%
Revenues over (under) expenditures 130,063 107,879 286,874 (332,878) 179,433 (226,542) 106,336-31.94%
Add back:
capital outlays - - - 330,000 71,435 205,000 (125,000)-37.88%
Change in net assets 130,063
107,879
286,874
(2,878) 250,868
(21,542) (18,664) 648.51%
Net Assets, beginning of year 3,785,323
3,915,386
4,023,265
4,310,139 4,310,139
4,307,261 (2,878) -0.07%
Net Asset, end of year $ 3,915,386
$ 4,023,265
$ 4,310,139
$ 4,307,261 $ 4,561,007
$ 4,285,719 $ (40,206) -0.93%
1,182,210
1,300,226
1,316,889
1,752,492
1,633,026
M.
Fund: 730 Department: 4823
Wastewater Infrastructure & Equipment Maintenance
Account
Description
2018
2019
2020
2021
Description
1210
Supplies, bldgs & grounds
100
100
100
100
Paint, bulbs, fuses, etc
100
100
100
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
1,575
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 misc replacement & repair parts
2,000
2,000
1,000
1,000
Camera track and parts (CCTV)
300
300
300
300
Minor repairs
100
100
100
100
Gas detection device parts and supplies
4,000
4,000
2,000
2,000
Vactor cleaning nozzle parts and supplies (nozzle 2017, hose 2018)
8,350
8,350
5,350
5,350
1240
Supplies, streets
200
200
200
200
Tack coat
300
300
300
300
Dewatering rock/agg. base
2,000
2,000
2,000
2,000
Asphalt mix
2,500
2,500
2,500
2,500
1250
Supplies, utilities
-
-
-
-
Replacement pumps & motors
100
100
100
100
Filters, packings, relays, etc
300
300
300
300
Speed crete (mortar)
700
700
700
700
Repair parts
300
300
300
300
Manhole covers, adjust rings & bolts
1,400
1,400
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
500
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
1,500
1,500
1,500
1,500
First aid supplies, protective equip (add hearing equipment for 2017)
400
400
200
200
CD's, DVD's, software
250
250
250
250
Engineering supplies
700
700
700
700
Shop supplies, fastners, soap, degreasers, steet, batteries
500
500
500
500
Pipe, fittings, and accessories (connectors)
500
500
500
500
Locating supplies (paint, flags, markers, etc.)
5,000
5,000
5,000
5,000
Chemical blocks for lift stations
300
300
300
300
Filter replacement for sewer gas monitors
10,550
10,550
10,350
10,350
1700
Motor fuels & lubs
300
300
300
300
Fluids
600
600
600
600
Motor oil - 100 gallons $6 gal.
1,250
1,300
1,300
1,300
Unleaded fuel 500 gallons @ $2.60
2,400
2,480
2,480
2,480
Diesel fuel 800 gallons @ $3.10
4,550
4,680
4,680
4,680
2400
Uniforms
1,169
1,169
1,169
1,169
Uniforms 18.2% of $4,500 and clothing 2.0 FTE x $175 per contract
1,169
1,169
1,169
1,169
2410
Mats & towels
728
728
728
728
Share of floor mats & shop towels (18.2% of $4,000)
728
728
728
728
3030
Other professional services
1,500
750
750
750
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)
-
-
1,106
1,106
Annual generator service/inspection
1,000
1,000
1,000
1,000
Asset management software
5,000
3,000
3,000
3,000
Arcview/GIS base map and engineering consulting
-
2,750
2,750
2,750
Safety Data Service (1/3 Water, 1/3 Storm Water)
-
12,000
-
-
Sewer I&I monitoring manufactured home parks
16,000
-
Comprehensive Sewer Plan
24,200
20,200
9,306
9,306
3100
Communications - telephone
1,785
1,785
1,785
1,785
Cellular phone service (19.4% of $9,200)
211
211
211
481
Data cards for SCADA (4)(25%) bal. in Water (40.01 per card per month)
90
90
90
90
800 Mhz radio license fee (33%)(5 radios @ $4.48 per month)
2,086
2,086
2,086
2,356
3200
Water & Sewer service
3,300
3,300
3,300
3,300
Estimated annual charge
3,300
3,300
3,300
3,300
r710
Electricity
2,100
2,100
2,100
2,100
Electricity for lift stations
2,100
2,100
2,100
2,100
63,008 59,138 45,044 45,314
49
THIS PAGE LEFT BLANK INTENTIONALLY
Fund: 730 Department: 4823
Wastewater Infrastructure & Equipment Maintenance (continued)
Account Description
2018
2019
2020
2021 Description
3230
Met Council Environ. Servies MCI
972,249
991,993
1,024,104
1,025,643
Annual charge (0.15% increase in 2021)
972,249
991,993
1,024,104
1,025,643
3231
MCES Strength charges
6,000
6,000
6,000
6,000
Strength Charge
6,000
6,000
6,000
6,000
3610
Memberships
100
120
120
120
MN Rural Water Assoc. (50%)
-
-
1,400
1,400
Wincam membership
50
70
70
70
Suburban Utility Superintendant Association (SUSA)(50% of $100)
80
100
100
100
MN Safety Council (20%)
230
290
1,690
1,690
3630
Training
1,500
1,800
1,800
1,800
Collection operators training/renewal ($300 per person)
560
560
400
400
Tuition reimbursement (PW Mgt. Class - North Hennepin CC)
250
250
150
150
Computer training/webinars
110
110
110
110
Hearing test/R2K (2.15 FTE * $50)
1,200
1,700
1,200
1,200
Confined space/trench safety alternate years)
-
-
2,400
2,400
DACP Training
-
-
1,200
1,200
Class A license
750
1,950
1,000
1,000
Miscellaneous wastewater training (certified pipe inspector)
60
60
60
60
Maintenance Expo
390
390
300
300
Equipment operator training
60
60
60
60
Work zone safety seminar (every 3 years next 2020)
4,880
6,880
8,680
8,680
4010
Rental, equipment
500
500
500
500
Barricades & signs
500
500
500
500
4800
Insurance
7,300
7,300
7,300
7,300
Share ofproperty/liability insurance
7,300
7,300
7,300
7,300
5130
Repairs, equipment
8,000
8,000
8,000
8,000
Repairs to Vactor (jet truck)
2,500
2,500
2,500
2,500
Repairs to camera van and camera equipment
1,000
1,000
1,000
1,000
Repairs to utility truck
250
250
250
1,050
Misc repairs
11,750
11,750
11,750
12,550
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
5,000
5,000
5,000
5,000
Root control
4,500
4,500
4,500
4,500
Lift station maintenance/cleaning/pump service
4,000
4,000
4,000
4,000
Sewer debris disposal costs
13,500
13,500
13,500
13,500
7050
Construction > $25000
150,000
138,000
175,000
175,000
Sewer pipe relining program
-
-
25,000
30,000
Manhole lining
18,000
166,000
130,000
Upgrade Bronson lift station and nat gas generator (carryover from 2019)
168,000
304,000
330,000
205,000
7950
Depreciation
85,000
95,000
100,000
100,000
Estimated depreciation
85,000
95,000
100,000
100,000
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
1,374,917 1,53 8,851 1,591,068 1,468,677
51
2019 Budget Summary
Street Lighting (Fund 740):
Revenues
3610
Investment income
3716
Penalties
3740
Street lighting charges
Total revenue
Operating expenses
Operations (4416)
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
Contractual services
3210 Electricity
4800 Insurance
5150 Repairs, utilities
Total contractual services
Other
8011
Lease payable - principal (ESP)
8021
Lease payable - interest (ESP)
9900
Transfer to General Fund
Total other
Total expenditures
Revenues over (under) expenditures
2017 2018 2019 2020 Y-T-D 2021 Changefrom 2020
Actual Actual Actual Budget 09/30/20 Request Dollar Percent
1,480
1,921
4,085
1,400
(318)
1,400 - 0.00%
752
826
966
700
750
700 - 0.00%
103,472
103,496
103,901
104,412
78,993
104,412 - 0.00%
105,704
106,243
108,952
106,512
79,425
106,512 - 0.00%
5,462
5,335
6,714
8,967
6,783
9,056
89
0.99%
93
179
216
-
412
-
-
0.00%
397
422
509
686
536
692
6
0.87%
406
424
512
592
540
605
13
2.20%
963
936
1,239
878
1,180
903
25
2.85%
230
244
254
334
274
339
5
1.50%
7,551
7,540
9,444
11,457
9,725
11,595
138
1.20%
1.333 90 - 1.000 - 1.000 - 0.00%
76,018 76,685
74,287
78,500
62,263
78,500 - 0.00%
574 621
658
900
756
900 - 0.00%
- 111
1,402
2,950
2,927
2,950 - 0.00%
76,592 77,417
76,347
82,350
65,946
82,350 - 0.00%
-
-
-
7,572
5,658 7,802
230
3.04%
2,328
2,118
1,902
1,680
1,450
(230)
-13.69%
2,690
2,771
2,854
2,940
- 3,028
88
2.99%
5,018
4,889
4,756
12,192
5,658 12,280
88
0.72%
0
90,494
89,936
90,547
106,999
81,329 107,225
226
0.21%
15,210 16,307 18,405 (487) (1,904) (713) (226) 46.41%
Add back: Capital outlays/Prin on debt
-
-
-
7,572
5,658
7,802
230 3.04%
Change in net assets
15,210
16,307
18,405
7,085
3,754
7,089
4 0.06%
Net assets, beginning year
58,547
73,757
90,064
108,469
108,469
115,554
7,085 6.53%
Net assets, end of year
$ 73,757
$ 90,064
$ 108,469
$ 115,554
$ 112,223
$ 122,643 $
7,089 6.13%
82,943
82,396
81,103
95,542
95,630
52
Fund: 740 Street Lighting Fund j
Account Description
2018
2019
Revenues
2020 2021 Description
3610
Interest revenue
1,300
1,400
1,400
1,400
Estimated interest earnings at 1%.
1,300
1,400
1,400
1,400
3716
Penalties
500
500
700
700
Estimated late fees on street lighting charges.
500
500
700
700
3740
Street lighting charges
103,902
103,902
104,412
104,412
Estimated utility charges for street lighting.
103,902
103,902
104,412
104,412
Fund: 740 Department: 4416
1600 Supplies, operating
1,000
1,000
1,000
Operations
1,000 Bulbs, ballasts, covers, etc...
1,000
1,000
1,000
1,000
3210
Electricity
70,000
75,000
78,500
78,500
Estimate
70,000
75,000
78,500
78,500
4800
Insurance
900
900
900
900
Share of property/liability insurance
900
900
900
900
5150
Repairs, utilities
3,000
3,000
2,950
2,950
Repairs to street and trail lighting.
3,000
3,000
2,950
2,950
8011
8021
Lease payable (principal)
Lease payable (interest)
7,133
2,119
7,349
1,902
7,572
1,680
7,802
1,450
Energy savings program (LED trail lighting)(matures 2-23-27)
Interest
9,252
9,251
9,252
9,252
9900
Transfer out
2,771
2,854
2,9401
3,028
Transfer to General Fund for administrative overhead costs
2,771
1 2,854
1 2,940
11 3,028
86,923 92,005 95,542 95,630
0.09% 5.85% 3.84% 0.09%
53
2019 Budget Summary
2017
2018
2019
2020
Y-T-D
2021
Changefrom 2020
Actual
Actual
Actual
Request
09/30/20
Request
Dollar
Percent
Storm Water (Fund 745):
Revenues
3359
Other state grants
29
473
155
-
-
-
-
0.00%
3610
Investment income (charges)
22,208
27,352
56,980
19,000
(4,427)
16,000
(3,000)
-15.79%
3680
Other revenues
510
-
-
-
-
-
-
0.00%
3716
Penalties & interest
1,838
2,144
2,683
1,700
2,203
1,700
-
0.00%
3718
Impact charges
20,658
3,196
10,716
-
1,250
-
-
0.00%
3730
Surface water charges
263,318
287,091
314,351
308,000
251,796
320,000
12,000
3.90%
Total revenue
308,561
320,256
384,885
328,700
250,822
337,700
9,000
2.74%
Operating expenses
System Maintenance (4415):
Personnel services
0100 Salaries, regular
73,983
73,985
81,732
89,956
67,942
93,884
3,928
4.37%
0110 Salaries, overtime
2,670
1,345
2,429
1,388
2,256
1,422
34
2.45%
0150 Salaries, part-time
6,757
7,012
7,451
3,300
4,560
3,300
-
0.00%
0300 Social security
6,075
6,089
6,814
7,240
5,600
7,542
302
4.17%
0321 PERA
5,279
5,377
6,033
6,851
4,774
7,148
297
4.34%
0322 GASB 68 Pension expens
4,257
(2,671)
218
-
-
-
-
0.00%
0400 Group insurance
3,184
3,020
4,378
14,975
4,716
15,418
443
2.96%
0500 Workers compensation
2,230
2,087
2,298
3,079
2,521
2,865
(214)
-6.95%
600 Unemployment
-
1,482
-
-
-
-
0.00%
Total personnel services
104,435
97,726
111,353
126,789
92,369
131,579
4,790
3.78%
Materials & supplies
1230
Supplies, equipment
1,842
6,064
7,189
2,750
3,931
6,750
4,000 145.45%
1240
Supplies, streets
473
-
50
-
-
-
- 0.00%
1600
Supplies, operating
6,320
6,093
1,578
4,925
5,336
4,925
- 0.00%
1700
Motor fuels
2,217
602
1,547
2,250
829
2,340
90 4.00%
2400
Uniforms
284
292
972
470
296
470
- 0.00%
2410
Mats & towels
228
245
245
292
169
292
- 0.00%
Total materials & supplies
11,364
13,296
11,581
10,687
10,561
14,777
4,090 38.27%
Contractual services
3030
Other professional services
4,355
42,071
29,757
12,292
16,754
12,292
- 0.00%
3100
Telephone
664
913
1,015
872
551
872
- 0.00%
3610
Memberships
1,050
1,030
1,033
1,045
1,055
1,045
- 0.00%
3630
Training
676
1,393
555
1,695
161
1,695
- 0.00%
4010
Equipment rental
3,772
485
-
6,000
345
6,000
- 0.00%
4800
Insurance
2,552
2,759
2,926
4,000
3,359
4,000
- 0.00%
5120
Repairs, vehicles
155
1,246
96
1,500
310
1,500
- 0.00%
5150
Repairs, utilities
40,448
4,220
40,959
120,000
18,994
120,000
- 0.00%
Total contractual services
53,672
54,117
76,341
147,404
41,529
147,404
- 0.00%
Capital outlays
7030 Equipment
- - - 30,000
9,856 15,000
(15,000)-50.00%
7050 Construction
- - - 75,000
- 75,000
- 0.00%
7950 Depreciation
35,344 39,016 36,566 35,000
- 35,000
- 0.00%
Total capital outlays
35,344 39,016 36,566 140,000
9,856 125,000
(15,000)-10.71%
Miscellaneous:
9900 Transfer out 7,832 8,067 8,309 8,558 - 8,815 257 3.00%
Total miscellaneous 7,832 8,067 8,309 8,558 - 8,815 257 3.00%
Total System Maintenance 212,647 212,222 244,150 433,438 154,315 427,575 (5,863) 0.00%
108,212 114,496 132,797 306,649 295,996 0.00%
54
d: 745 Storm Water
Revenues
Account
Description
2018
2019
2020
2021
Descri lion
3610
Interest revenue
16,000
16,000
16,000
16,000
Estimated interest earnings at 1 %.
16,000
16,000
16,000
16,000
3716
Penalties
1,500
1,500
1,500
1,500
Estimated late payment fees.
1,500
1 1,500
1, 500
1,500
3730
Utility sales
270,000
1 285,000
285,000
320,000
Estimated surface water charges.
270,000
285,000
285,000
320,000
Fund: 745 Department: 4415 System Maintenance
1230
Supplies, equipment < $5000
1,500
1,500
1,500
1,500
Miscellaneous equipment & parts (AEBI parts, pole camera parts)
1,000
1,000
1,000
1,000
Filters, brakes, bulbs, wipers, tires, batteries, etc...
250
250
250
250
Hoses & nozzles
4,000
Drone
2,750
2,750
2,750
6,750
1600
Supplies, operating
250
250
450
450
Concrete
2,000
2,000
2,000
2,000
Rain Garden mix, riprap, topsoil, seed and sod
175
175
175
175
Concrete adjustment rings
150
150
150
150
Hand tools
150
150
150
150
CD's, DVD's, software upgrade for camera van
2,000
2,000
2,000
1 2,000
Catch basin castings, pipe, approns, etc...
4,725
4,725
4,925
4,925
1700
Motor fuels
2,250
2,250
2,250
2,340
900 gallons unleaded @ $2.60 for utility truck
2,250
2,250
2,250
2,340
2400
Uniforms
470
470
470
470
Uniforms/clothing (7.3% of $4,500, .8 FTE x $175 per contract)
470
470
470
470
2410
Mats & towels
292
292
292
292
Share of floor mats & shop towels (7.3% of $4,000)
292
292
292
292
3030
Other professional services
7,500
5,750
5,750
5,750
Consulting engineers (SWPPP, comp plan, Proj Priority list)
2,500
1,500
1,500
1,500
Arcview/GIS base map consulting
1,000
1,000
1,000
1,000
Asset management software
100
100
t00
100
Fire extinguisher inspection/servcie (5 @ $20)
1,169
1,192
1,192
1,192
3.5% of audit (2019 - $34,065, 2020 - $34,745, 2021 - $35,440)
-
2,750
2,750
2,750
Safety Data Service (1/3 Water, 1/3 Sewer)
25,000
-
Surface Water Management Plan
37,269
12,292
12,292
12,292
3100
Communications
782
782
782
782
Cell Phone (8.5% of $9,200)
90
90
90
90
800 Mhz radio license fee (33%)(5 radios @ $4.48 per month)
872
872
872
872
3610
Memberships
200
200
200
200
American Public Works Association (APWA)(25% of $800)
800
800
800
800
Minnesota Cities Storm Water Coalition
45
45
45
45
MN Safety Council
1,045
1,045
1,045
1,045
3630
Training
200
200
200
200
Seminars & training sessions (Storrnwater)
55
55
55
55
Hearing test/R2K (1.1 FTE * $50)
350
350
350
350
Safety training
500
500
500
500
NPDES compliance training
270
270
270
270
Erosion & Stormwater Maint. Certification
220
220
220
220
Equipment operator training
100
100
100
100
Computer/webinar training
1,695
1,695
1,695
1,695
4010
Equipment rental
6,000
6,000
6,000
6,000
Rent mini excavater for clean -outs
6,000
6,000
6,000
6,000
4800
Insurance
2,500
2,500
2,500
2,500
Share of property/liability insurance
1500
1500
1500
1,500
Deductible
4,000
4,000
4,000
4,000
5120
Repairs, vehicles
500
1,500
1,500
1,500
Utility truck & equipment repairs
,500
1,500
1,500
1,500
5150
Repairs & maint, utilities
,000
30,000
30,000
30,000
Repair & maintain storm sewers, ponds, basins, and drainage issues
,000
t25
50,000
60,000
60,000
Storm sewer cleaning
00030
000
30000
30000
Storm Sewer slip tinning improvements
,000
110,000
120,000
120,000
7030
Equipment > $5000
27,920
-
-
-
Salt Brine maker
30,000
30,000
15,000
Silverview pond aerators
27,920
30,000
30,000
15,000
55
2019 Budget Summary
2017
2018
2019
2020
Y-T-D
2021
Changefrom 2020
Actual
Actual
Actual
Request
09/30/20
Request
Dollar
Percent
Storm Water (Fund 745):
Street Sweeping (4417):
Personnel services
0100 Salaries, regular
12,520
12,920
13,366
12,829
9,880
13,150
321
2.50%
0110 Salaries, overtime
512
374
402
1,388
465
1,422
34
2.45%
0300 Social security
985
982
1,018
1,087
771
1,115
28
2.58%
0321 PERA
943
958
992
1,066
750
1,093
27
2.53%
0400 Group insurance
920
856
866
2,508
684
2,580
72
2.87%
0500 Workers compensation
534
507
549
629
515
654
25
3.97%
Total personnel services
16,414
16,597
17,193
19,507
13,065
20,014
507
2.60%
Materials & supplies
1230
Supplies, equipment
97
1,635
8
2,500
2,500
- 0.00%
1600
Supplies, operating
2,823
983
279
3,500
3,500
- 0.00%
1700
Motor fuels
3,379
3,390
3,147
3,800
3,800
- 0.00%
2400
Uniforms
51
67
102
116
116
- 0.00%
2410
Mats & towels
42
57
58
72
72
- 0.00%
Total materials & supplies
6,392
6,132
3,594
9,988
- 9,988
- 0.00%
Contractual services
3030 Other professional services
- 424
8,688 -
-
- 0.00%
3530 Disposal
- -
- 50,000
- 25,000
(25,000)-50.00%
3630 Training
- 30
- 280
- 280
- 0.00%
5130 Repairs, equipment
- 6,657
1,608 4,000
4,000
- 0.00%
Total contractual services
- 7,111
10,296 54,280
- 29,280
(25,000)-46.06%
Miscellaneous:
9900 Transfer out 32,000 32,000 31,000 33,000 - 33,000 - 0.00%
Total miscellaneous 32,000 32,000 31,000 33,000 - 33,000 - 0.00%
Total street sweeping 54,806 61,840 62,083 116,775 13,065 92,282 (24,493)-20.97%
38,392 45,243 44,890 97,268 72,268
Total expenditures 267,453 274,062 306,233 550,213 167,380 519,857 (30,356) -5.52%
Revenues over expenditures 41,108 46,194 78,652 (221,513) 83,442 (182,157) 39,356-17.77%
Add back: Capital outlays - - 105,000 9,856 90,000 (15,000)-14.29%
Change in net asssets 41,108 46,194 78,652 (116,513) 93,298 (92,157) 24,356-20.90%
Net assets, beginning year 3,141,720 3,182,828 3,229,022 3,307,674 3,307,674 3,191,161 (116,513) -3.52%
Accounting Change GASB 68 pension
Net assets, end of year $ 3,182,828 $ 3,229,022 $ 3,307,674 $ 3,191,161 $ 3,400,972 $ 3,099,004 $ (92,157) -2.89%
146,604 159,739 177,687 403,917 368,264
Fund: 745 Department: 4415
7050 Construction > $25000
75,000
75,000
75,000
75,000
75,000
System Maintenance
75,000 Storm water projects (Weir at Silverview Pond)(carryover to 2021)
75,000
75,000
7950
Depreciation
32,000
35,000
35,000
35,000
Estimated depreciation
32,000
35,000
35,000
35,000
9900
Transfer out
8,067
8,309
8,558
8,815
General Fund
8,067
8,309
8,558
8,815
310.955 296200 306.649 295.996
Fund: 745 Department: 4417 Street Cleanin
1230
Supplies, equipment < $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
100
400
2,300
700
100
400
2,300
700
100
400
2,300
700
100
400
Gutter brooms
Belts, pumps, hoses, filters, etc... for sweeper
Gloves, hearing protection, etc...
2 dirt shoes
3,500
1 3,500
3,500
1 3,500
1700
Motor fuels
2,800
1,000
2,800
1,000
2,800
1,000
2,800
1,000
Diesel fuel- 1000 gallons @ $2.80/gallon
Hydraulic oil - 4 changes
3,800
3,800
3,800
3,800
2400
Uniforms
116
116
116
116
Uniforms/clothing (1.8% of $4,500, .2 FTE x $175 per contract)
116
116
116
116
2410
Mats & towels
72
72
72
72
Share of floor mats & shop towels (1.8% of $4,000)
72
72
72
72
3530
Disposal
50,000
50,000
50,000
25,000
Sweeping pile disposal (estimated 5 year project)
50,000
50,000
50,000
25,000
3630
Training
250
30
250
30
250
30
250
30
NPDES compliance training
Maintenance Expo
280
280
280
280
5130
Repairs, equipment
4,000
4,000
4,000
4,000
Sweeper repairs
4,000
41000
4,000
4,000
9900
Transfer out to Vehicle & Equip
32,000
31,000
33,000
33 000
Munster to Vehicle & Equip Fund for future replacements
32,000
31,000
33,000
33,000
96,268 95,268 97,268 72,268
407,123 391,468 403,917 368,264
26.72% -3.85% 3.18% -8.83%
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