The URL can be used to link to this page

Home My WebLink About2014 Budget Bookam tho�ry ills C� City of St. Anthony Village 3301 Silver Lake Road St. Anthony, Minnesota 55418 www.ci.saint-anthony.mn.us The 2094 Annual Budget is a document that provides the financial framework for the City's operations in the upcoming year. It helps to ensure that the City's resources are used in a cost effective manner to maintain City services and to provide for long term -capital needs. The information herein includes detail budgets for the City's general operating fund, special revenue funds, capital funds, debts service funds and overall budget information. City of St. Anthony ANNUAL BUDGET �6]L TABLE OF CONTENTS Principal City Officials..................................................1 Organizational Chart .................................................... 2 Budget Highlights......................................................... 3 Combined Budgetary Funds Summary ...................... 8 GENERAL FUND Revenues Summary...............................................10 Revenues Graph.....................................................11 48 Expenditures Summary.........................................12 49 Expenditures Graph...............................................13 Overview of Departments.....................................14 Revenues Detail....................................................16 Expenditures Detail.........................................19-28 Mayor/ Council.......................................................19 General Management............................................19 Planning................................................................... 20 Elections................................................................... 20 Financial Services ................................................... 20 Legal......................................................................... 21 Assessing................................................................. 21 City Buildings......................................................... 22 Cable Franchise...................................................... 22 Police Protection..................................................... 22 Fire Protection......................................................... 23 Protective Inspections ............................................ 24 Emergency Management ...................................... 25 Animal Control....................................................... 25 Public Works........................................................... 25 Parks........................................................................ 27 Other Expenditures & Transfers .......................... 28 ENTERPRISE FUNDS Liquor Operations Combined Operations .......................................... 30 Marketplace.......................................................... 32 Silver Lake Village ............................................... 34 Utility Fund Summary...............................................................36 Water...................................................................... 38 Sewer...................................................................... 40 SPECIAL REVENUE FUNDS Housing & Redevelopment ...................................... 42 Recycling..................................................................... 43 Forfeiture..................................................................... 44 Fire Educator/ Training .............................................45 Community Service Center......................................46 CAPITAL FUNDS Capital Improvement Plan Overview............................................................... 48 Detail...................................................................... 49 Building Improvement..............................................52 Street Improvement Project......................................54 Park Improvement.....................................................56 Stormwater Improvement ........................................ 57 DEBT SERVICE FUNDS Street Improvement Debt Service ............................ 58 Tax Abatement & Lease Revenue Debt .................. 60 Other Debt Service ..................................................... 62 BUDGET INFORMATION Important Dates........................................................... 64 How are my taxes used...............................................65 Salaries.......................................................................... 66 City Fund Balances...................................................... 67 Financial Management Plan ....................................... 71 i honv ilia CITY OF ST. ANTHONY 3301 Silver Lake Road St. Anthony, MN 55418 Phone: (612) 782-3301 Fax: (612) 782-3302 website: www.ci.saint-anthony.mn.us e-mail: city@ci.saint-anthony.mn.us twitter: @cityofstanthony Principal City Officials Mayor Jerome 0. Faust Council Member's Hal Gray Jan Jenson Jim Roth Randy Stille City Staff Mark Casey, City Manager Barb Suciu, City Clerk John Ohl, Police Chief Mark Sitarz, Fire Chief Shelly Rueckert, Finance Director Jay Hartman, Public Works Director Michael Larson, Liquor Operations Manager St. Anthony Organizational Chart 2014 Consultants Engineer - WSB & Associates Human Resources - City of New Brighton Financial - Ehlers & Associates Legal - Dorsey & Whitney Planner - WSB & Associates Full -Time Positions = 58 Part -Time Positions = 73 Police Reserves (Unpaid) = 12 ,5jain thary ilia C.1 Budget Highlights In preparing the 2014 budget, Staff continued its mission to maintain the existing level of City services and programs with the use of financially conservative budgeting. Overall, the proposed 2014 General Operating Budget represents an increase of $378,998 over last year's budgeted amount. This increase is attributable to the City's scheduled receipt of $442,967 in Local Government Aid (LGA) in 2014 and offset by other net budget adjustments of ($63,969). With the Council's guidance, Staff budgeted the following distribution of 2014 LGA: 37% Unmet capital needs and reducing cost allocations to utility funds 25.5% Property Tax Relief, negating the impact certain annual cost factors 24.5% Addressing severance obligations, risk management 10% Property Tax Relief, supplanting decreases in revenues and other aids 3% Slowing growth of Road Levy General Operatinz Fund Given the LGA distribution above Staff is proposing 0% increase in the General Fund Levy amount for 2014. The receipt of LGA in 2014 allows for property tax relief by negating the impact of annual wage increases, health insurance premium increase, increases in police/fire pension costs and escalating energy prices. Therefore a 0% levy increase is feasible. The 2014 Operating Budget reflects a 2% increase in wages for the substantial portion of the Fire, Police, Public Works, Liquor and Non -Union employees. In addition, health insurance premiums increased by 13.3% in 2014 with the increase in cost for family coverage being borne shared equally by the employer and employee. Infrastructure Improvements During the past several budget cycles there has been significant reconstruction of City streets, sidewalks, the storm water system, Silver Lake Village and our park infrastructures. The 2013 street project included street reconstruction and utility improvements to: • Edwards Street — 35th Avenue NE to 36th Avenue NE; • 36th Avenue NE — Roosevelt Street to Silver Lake Road The total budget for the 2013 project totaled $1,803,200. Funding came from the issuance of a street improvement bond and special assessments. For 2014, the City Engineer is proposing street reconstruction and utility improvements to: Edgemere Avenue — Penrod Lane to Chelmsford Road Wendhurst Avenue — Penrod Lane to Chelmsford Road Penrod Lane — 36th Avenue to 37th Avenue The total budget of the proposed street project is estimated at $2,192,000. Funding for the project will come from road improvement bonds and special assessments. The City continues to assess 35% of the costs to the adjacent property owners and through the issuance of road improvement bonds, 65% of the costs is levied over the entire community for their use of City streets. Levy St. Anthony's General Operating Fund levy for 2014 totals $3,123,343 which supports the cost of providing City services. The total for all levies is $5,633,007. The levy increase without the benefit of LGA would have been 6.9%. With the planned distribution of LGA overall levy increase will be limited to $206,218 or 3.8% percent. A summary of the total levies are as follows: 2014 General Operating Levy $3,123,343 (General Fund) CIP Levy $ 50,000 Street Improvement Levy $1,779,592 Lease Revenue Bonds/Public Facilities $ 378,462 HRA Levy $ 150,585 Tax Abatement (Central/Emerald Park) $ 151,025 Total $5,633,007 Changes to the levy include: a $0 increase in the General Operating levies and CIP Levy; a $202,408 increase to the Road Improvement Levy; a $735 decrease to the Lease Revenue Bonds/ Public Facilities Levy and a $4,545 decrease in the Tax Abatement Levy for Central & Emerald Parks. In 2014, the median property valuation of the City equals $208,000 (the median taxable valuation is the number in the middle: 50% lower, 50% higher). The average homeowner in the Village will pay $1,423.95 in "City Property Taxes". A breakdown of the costs includes: $813.14 for Police, Fire, Public Works and Park maintenance; $460.77 for Streets; $97.99 for the Fire and Public Works buildings; $39.10 for the Central and Emerald park improvements; and $12.95 for the Capital Improvement Fund. Capital Equipment Purchases - Appropriation = $295,650 The proposed 2014 Capital Equipment Budget totals $295,650. Traditionally, revenue for funding capital equipment has come from various sources including: transfers from the General Fund, profits from Liquor Operations, Liquor Reserve Funds, MSA Revolving Funds, interest earnings, trade/sale of existing equipment, and water/sewer revenue. A review of the 2014 revenue and expenditures is as follows: Revenues: Capital Improvement Levy $ 50,000 Fire Department Liquor Operating Transfers 108,200 Turn Out Gear $ 2,000 MSA/RevolvingFunds 90,000 Computers/Printers 1,500 Water Filtration Transfer 50,000 Hose Replacement 2,000 Trade/Sale of Equipment 5,400 Copier 6,500 Total Available $ 303,600 Fire Code Software 1,500 Replace Rescue #11 80,000 Expenditures: Thermal Imager 10,000 Police Department Gas Monitor 2,000 Squad Cars $ 56,000 Fans/Blowers 2,000 Tea rdown/Bui [ding ofSqua d Cars 6,150 Appliances 2,000 Equipment Replacement/Squad Cars 10,250 Total Fire $ 109,500 Mobile Data Computers/Squad Cars 15,000 Public Works Tasers 3,000 Snow Blower Attachement/BobcatReplacement $ 6,500 CrimNet/State Computer Upgrades 5,000 Staff Car 20,000 Office Furniture/Garage Doors 10,000 Total Public Works $ 26,500 Total Police $ 105,400 Parks John Deere Gator $ 9,500 Finance/Administration Total Parks $ 9,500 File Server & Software Upgrades $ 3,500 Financial Software (Civic) 25,000 Computers 5,250 Copier 11,000 Total Finance/Administration $ 44,750 Total Expenditures $ 295,650 Grants To help offset the cost of operations and capital equipment, Staff continues to participate in Federal and State grants, seeking donations from private sources and partners with local organizations. During 2013 the City these awards total value was $1,628,678. Therefore the City has received $17,439,810 in total grants and donations since 1999. When spread over a population of 8,333, this represents $2,099 per resident. 2013 grants awarded included $1,209,000 from the Middle Mississippi Water Management Organization for a Regional Stormwater Treatment Project with construction anticipated to begin late 2014. The City continued to participate in a longstanding grant program which promotes public safety and alcohol awareness due to the Police Department's ability to secure Safe and Sober Grant funding. The City also benefited from Metropolitan Council shared services I & I Grant associated with the replacement of deteriorated sewer lines. The Fire Department requested and received FEMA grant funds to offset costs of new personal safety equipment for firefighters. The City also was eligible for FEMA disaster aid related to the severe storm damage suffered in June of 2013. The City was granted $75,387 to help with the storm related costs. Liquor Operations The profitability of St. Anthony's Liquor Operations continues to be a focus for City Council and Staff. The profits from store operations significantly enhance the City's ability purchase capital equipment. In addition profits provide a source of funding for general fund tax levy reduction. The profits for year 2012 from Liquor Operations totaled $529,273. For 2013, the projected profits from Liquor Operations are estimated to be $503,052. In 2014, the allocation of liquor operating profits includes $214,244 being transferred to the General Fund and $108,200 is designated to the Capital Equipment Fund and $73,000 is designated to the Building Improvement. The 2014 funding to the General Fund was lowered by $91,556 and retained for future capital needs of the Liquor store operations. Conclusion "Dur mission is to be a progressive, livable, walkable Village which is sustainable, safe and secure". The Mayor, City Council and Staff will continue to closely monitor the needs of the community and set goals to meet the level of services that the community desires at the most affordable cost. St. Anthony is a thriving and stable community. A key factor in improving our community is intergovernmental cooperation between the City, the School District, Hennepin/Ramsey Counties, the Mississippi Watershed Management Organization, the Rice Creek Watershed as well as the Police Contracts with Lauderdale and Falcon Heights. The quarterly meetings held between the School Board and the City Council along with our on-going dialog and partnering with our local businesses, H ennepin/Ramsey Counties and the Watershed Districts help us in developing a better understanding of the overall needs of the community. The City continues to be very active in the League of Minnesota Cities, the Association of Metropolitan Municipalities and our local Chamber of Commerce and Kiwanis. Undoubtedly, the responsible management of our financial resources in a recovering economy, while providing strong services and infrastructure improvements to our Community, will remain an exciting challenge for the City Council and Staff. This page left intentionally blank Fiscal Year 2014 City of St. Anthony Village All Budgetary Funds Revenue and Expense Summaries ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET REVENUES 2010 2011 2012 2013 2013 2014 GENERAL AND SPECIAL REVENUE FUNDS: General Fund (101) $ 5,376,111 $ 5,503,529 $ 5,972,651 $ 5,941,267 $ 6,370,391 $ 6,320,265 Housing & Redevelopment Authority (301) 144,277 158,242 193,855 188,085 151,852 153,585 Recycling (225) 3,779 7,380 36,738 44,300 41,806 - Forfeiture (230) 27,843 21,461 30,679 22,025 11,110 12,500 Fire Educator/Training (240) 5,902 7,176 5,281 5,000 5,040 5,500 Community Center (601) 191,100 191,111 193,132 195,486 195,425 198,900 TOTAL $ 5,749,012 $ 5,888,898 $ 6,432,336 $ 6,396,163 $ 6,775,625 $ 6,690,750 ENTERPRISE FUNDS Liquor (705) $ 6,826,901 $ 6,995,923 $ 7,139,381 $ 7,251,794 $ 6,969,885 $ 7,047,847 Water/ Sewer (701) 1,576,157 1,573,336 1,842,035 1,937,162 1,867,988 1,796,232 TOTAL $ 8,403,058 $ 8,569,259 $ 8,981,416 $ 9,188,956 $ 8,837,872 $ 8,844,079 CAPITAL IMPROVEMENT FUNDS: Street Improvements (Var) $ 2,057,305 $ 2,097,856 $ 2,270,989 $ 2,247,000 $ 2,247,000 $ 2,231,378 Building Improvement (510) - - - 145,000 145,000 98,000 Capital Improvements (401) 302,904 365,796 378,982 303,600 325,694 303,600 Park Improvement (501) 51 3,504 56,994 225,000 242,559 3,500 Stormwater (702) 24,321 23,607 27,822 182,232 243,177 1,228,670 TOTAL $ 2,384,581 $ 2,490,763 $ 2,734,787 $ 3,102,832 $ 3,203,430 $ 3,865,148 DEBT SERVICE FUNDS: Streets Debt Service (Var) $ 1,659,479 $ 1,929,210 $ 4,133,495 $ 1,942,832 $ 1,942,832 $ 2,010,028 Tax Abatement / Public Facilities (502/311) 542,427 580,568 662,418 559,943 559,943 565,846 Other Debt Service Funds (703/207) 225,999 226,795 221,263 214,720 214,720 214,435 $ 2,427,905 $ 2,736,573 $ 5,017,176 $ 2,717,495 $ 2,717,495 $ 2,790,309 Total Revenues $ 18,964,556 $ 19,685,493 $ 23,165,715 $ 21,405,446 $ 21,534,422 $ 22,190,286 Fiscal Year 2014 EXPENSES GENERAL AND SPECIAL REVENUE FUNDS: General Fund (101) Housing & Redevelopment Authority (301) Recycling (225) Forfeiture (230) Fire Educator/Training (240) Community Center (601) ENTERPRISE FUNDS: Liquor (705) Water/ Sewer (701) City of St. Anthony Village All Budgetary Funds Revenue and Expense Summaries CAPITAL IMPROVEMENT FUNDS: ACTUAL ACTUAL ACTUAL BUDGET 2,356,249 EST. ACTUAL 2,284,804 BUDGET 1,992,323 2010 Building Improvement (510) 2011 - 2012 3,500 2013 185,000 2013 365,317 2014 443,229 299,100 296,635 295,650 Park Improvement (501) 64,518 4,681 12,591 $ 5,215,193 $ 5,347,196 $ 5,700,151 $ 5,926,216 $ 6,219,468 $ 6,293,798 $ 2,043,125 184,890 $ 2,476,223 227,921 $ 3,658,836 216,031 181,326 138,016 140,612 Streets Debt Service (Var) 36,564 1,665,599 12,559 1,777,571 41,356 1,830,681 22,317 809,072 25,371 634,898 - 571,463 54,407 Other Debt Service Funds (703/207) 39,497 222,516 25,443 215,543 19,500 214,468 11,103 3,959,922 12,500 $ 4,782,832 5,073 $ 2,564,577 6,026 Expenditure Totals $ 4,671 $ 18,964,367 4,900 $ 20,396,436 5,870 $ 21,612,734 5,165 165,315 157,103 161,826 184,363 172,698 179,878 $ 5,661,442 $ 5,790,302 $ 6,149,479 $ 6,338,622 $ 6,572,526 $ 6,631,952 $ 6,748,611 $ 6,936,858 $ 7,008,529 $ 7,161,707 $ 6,907,846 $ 6,958,495 1,796,859 1,822,478 1,867,597 1,855,308 1,818,722 1,788,649 $ 8,545,470 $ 8,759,336 $ 8,876,127 $ 9,017,015 $ 8,726,567 $ 8,747,143 CAPITAL IMPROVEMENT FUNDS: Street Improvements (Var) 2,356,249 1,665,602 2,284,804 1,992,323 1,992,323 1,942,400 Building Improvement (510) - - - 3,500 27,998 185,000 Capital Improvements (401) 365,317 366,763 443,229 299,100 296,635 295,650 Park Improvement (501) 64,518 4,681 12,591 26,500 32,024 22,000 Stormwater (702) 3,038 6,079 4,733 154,800 216,341 1,213,786 $ 2,789,122 $ 2,043,125 $ 2,745,357 $ 2,476,223 $ 2,565,321 $ 3,658,836 DEBT SERVICE FUNDS: Streets Debt Service (Var) 2,908,751 1,665,599 3,926,271 1,777,571 1,777,571 1,830,681 Tax Abatement / Public Facilities (502/311) 809,072 483,489 634,898 571,463 571,463 529,654 Other Debt Service Funds (703/207) 242,099 222,516 221,663 215,543 215,543 214,468 $ 3,959,922 $ 2,371,604 $ 4,782,832 $ 2,564,577 $ 2,564,577 $ 2,574,803 Expenditure Totals $ 20,955,956 $ 18,964,367 $ 22,553,795 $ 20,396,436 $ 20,428,991 $ 21,612,734 GENERAL FUND The General Fund accounts for resources devoted to financing general services. These include General Government, Police, Fire, Public Works and Parks. It is the largest budget and is the main operating fund of the City. Fiscal Year 2014 M4L14:7_111110107CZ171 L11i1:1PS11i1MIMAT_l Z7 ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET % CHANGE 2010 2011 2012 2013 2013 2014 Taxes $ 2,887,884 $ 2,925,430 $ 3,267,112 $ 3,279,228 $ 3,378,725 $ 3,276,868 -0.1% Licenses 71,998 62,102 66,357 64,980 70,412 65,935 1.5% Permits 152,097 129,461 224,628 163,268 273,253 137,612 -15.7% Intergovernmental Revenue 330,942 348,403 357,575 328,822 523,465 786,243 139.1% Charges for Services 11202,218 1,223,623 1,340,392 1,359,332 1,382,829 1,426,327 4.9% Fines 111,336 117,103 105,779 115,812 123,305 115,200 -0.5% Reimbursement Revenues 171,236 249,007 255,008 249,025 237,602 247,836 -0.5% Transfers In 448,400 448,400 355,800 380,800 380,800 264,244 -30.6% TOTAL GENERAL FUND REVENUES $ 5,376,111 $ 5,503,529 $ 5,972,651 $ 5,941,267 $ 6,370,391 $ 6,320,265 6.4% GENERAL FUND REVENUES Tax Levy Licenses Permits 4% Intergov't Revenue 2% 4% Charges for Services Fines Reimburseable Revenue Transfers 23 AL .2%1% Fiscal Year 2014 643,757 628,468 777,268 815,326 876,936 857,748 5.2% Parks 260,592 GENERAL FUND EXPENDITURES SUMMARY 260,774 302,774 10.2% ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET %CHANGE 2010 2011 2012 2013 2013 2014 47,710 Administration N/A TOTAL FUND EXPENDITURES $5,215,193 $5,347,196 $5,700,151 $5,926,216 $6,219,468 Mayor/City Council $ 74,010 $ 78,937 $ 77,410 $ 76,426 $ 67,689 $ 83,391 9.1% General Management 102,138 99,539 103,821 87,868 121,746 125,047 42.3% Planning 5,317 1,129 38,775 31,775 64,860 46,825 47.4% Elections 25,616 24,997 28,839 23,504 23,272 31,706 34.9% Financial Services 256,611 267,653 312,905 228,660 242,987 256,894 12.3% Legal 62,446 78,161 157,819 103,750 72,738 103,750 0.0% Assessing 45,166 46,916 49,419 49,352 49,760 52,604 6.6% City Buildings 170,363 175,289 160,395 151,030 134,595 135,012 -10.6% Cable Franchise 36,406 36,811 33,387 37,144 42,631 39,014 5.0% Public Safety Police Protection 2,567,501 2,642,524 2,755,326 2,977,715 3,041,500 3,089,669 3.8% Fire Protection 810,898 848,735 809,982 907,996 971,398 916,117 0.9% Protective Services 85,625 81,364 111,517 94,802 137,751 81,623 -13.9% Emergency Management 58,955 58,703 60,316 62,568 61,988 66,609 6.5% Animal Control 2,687 3,450 1,829 3,600 1,133 3,100 -13.9% Public Works Public Works 643,757 628,468 777,268 815,326 876,936 857,748 5.2% Parks 260,592 245,761 206,528 274,700 260,774 302,774 10.2% Other Expenditures and Transfers Non -Departmental 7,105 28,759 14,615 - 47,710 101,915 N/A TOTAL FUND EXPENDITURES $5,215,193 $5,347,196 $5,700,151 $5,926,216 $6,219,468 $ 6,293,798 6.2% GENERAL FUND TOTAL REVENUES $ 5,376,111 $ 5,503,529 $ 5,972,651 $ 5,941,267 $ 6,370,391 $ 6,320,265 6.4% Surplus (Deficit) $ 160,918 $ 156,333 $ 272,500 $ 15,051 $ 150,923 $ 26,467 14.9% Np 1 r- 5% 2/0 8% 4% 14% 1% 15% �( t` z • or 49% �,• S � � i GENERAL FUND EXPENDITURES General Gov't 8% Financial Services 4% Inspections 1% Police 49% City Buildings 2% Fire 16% Public Works 14% Parks 5% Reimburseable Expenditures 2% Overview of Departments City Council: The City Council is the legislative branch of the City, which is responsible for the establishment of policies, adoption of local laws and ordinances. It appoints the City Manager and members of the various advisory commissions. The City operates under the Statutory Plan B of government, which gives the Council responsibility for policy and legislative activity, but delegates the administrative duties to the City Manager. General Management: The Administration Department administers city government within the guidelines of State law and polices established by the City Council. The City Manager supervises the Administration, Finance, Police, Fire, Public Works and Liquor Departments. The City Clerk is responsible for the preparation, maintenance and publication of official records, documents, resolutions and ordinances as well as the maintenance of the City's website. In addition, the City Clerk conducts all of the elections for the City of St. Anthony. Even year elections include Federal and State and Judicial contests. Odd year elections include municipal and school board contests. The school board elections are administered by the City of St. Anthony. All elections are conducted with all statutory requirements and under the guidance of Hennepin and Ramsey County election guidelines. Planning: The Planning Department is the liaison to the Planning Commission and is responsible for review of all planning documents. Finance, Insurance/Accounting: The Finance Department is responsible for providing general financial services and accounting records of all City financial transactions. The areas of service include: ➢ General ledger accounting and A/P processing. ➢ Liquor recordkeeping and Profit/Loss reporting. ➢ The issuance of business licenses. ➢ Rental licensing and tracking. ➢ Building permits and coordination of inspections. ➢ Payroll and renewal of employee benefits. ➢ Water and sewer charges and billings. ➢ Preparation of the City's annual budget. ➢ The renewal of City insurance policies. ➢ Investment of City funds. ➢ Compliance with Auditing Standards. Also, it is the responsibility of the Finance Department to ensure that a reasonable level of insurance coverage is maintained for general liability, property & casualty, workers compensation and liquor liability. Lega I: The legal budget covers expenses incurred for legal matters including civil and criminal. Assessing: The assessing budget covers costs incurred for the City's assessing process through Hennepin County. City Buildings: This budget encompasses all necessary maintenance and repairs to city owned buildings and grounds. City staff performs ongoing maintenance to ensure buildings operate efficiently and minimize energy costs. Cable Franchise: The Cable Franchise budget covers costs related to cable productions of St. Anthony meetings as well as replacement of equipment within the Council Chambers and AV room. Police Protection: The St. Anthony Police Department's purpose is to protect and serve St. Anthony residents through pro -active and preventative patrol, traffic law enforcement, investigation of criminal activity, emergency response, crime prevention, and the development of community contacts and relationships. Through problem solving, community collaborations, and empowering the department's line personnel, we move forward toward these goals. The Police Department's primary focus is to insure the community's livability, safety, and security through fair and impartial law enforcement. The department has a strong commitment to Community Oriented Policing that can be evidenced through the department's actions and mission. Overview of Departments The department is comprised of a Police Chief, one Captain, one Lieutenant, three Sergeants, one investigator, sixteen patrol officers and one full time civilian community service officer. The department also employs two full-time secretaries and one part time data entry clerk to support the department's overall goals and objectives. In addition to the sworn officers, fourteen Police Reserves help maintain the professional excellence of the department. The police department also provides 24-hour contractual police services for the cities of Lauderdale and Falcon Heights. Eight officers are dedicated to those communities for police protection and response. The department's involvement in these contracted services creates additional resources for residents of St. Anthony. In addition, the contracts also reduce the overall tax liability associated with police costs to St. Anthony residents, as well as pay for squad cars and other police equipment. In keeping with our commitment to Community Oriented Policing, the police department provides a wide variety of community services and educational programs including: Crime Prevention Minnesota's Night to Unite Police Bike Patrol Liquor and Tobacco Compliance Checks East Metro SWAT Neighborhood Crime Watch DARE Citizen's Police Academy Animal Control Community Education and Involvement Fire Protection: The Fire Department is responsible for protecting the community from the effects of fire by the means of fire suppression, public education, and rescue and fire code enforcement. The Department is comprised of five full-time firefighters, one Assistant Fire Chief, a Fire Chief and approximately 20 part-time personnel. The Fire Department provides first response to all medical emergencies on an EMT level, as well as mitigation of minor to moderate hazardous material incidents. To provide our community with expedient quality fire and safety services, the Department utilizes automatic and mutual aid response with our neighboring communities. Protective Services: The Fire Department enforces City ordinances and the International Property Maintenance Code. Two part-time inspectors are responsible for matters relating to housing/property maintenance, signs and nuisances in addition to conducting rental property inspections. Emergency Management: This involves the planning, training and response to disasters such as wind storms, tornadoes, snow and ice storms, hazardous material accidents, major transportation and mass casualty incidents, including pandemic emergencies. Animal Control: The City works with Apache Animal Hospital to assist with any situation relating to animals within the City. Public Works Department: The Public Works Department is comprised of fourteen full-time employees, twelve being maintenance and two management staff. Public Works is responsible for the street maintenance including approximately 24 miles of city roadways, alleys, city owned parking lots and sidewalks. The Public Works Street Division provides services to include the maintenance of all city streets, alleys, City owned parking lots and sidewalks. This division maintains approximately 24 miles of roadways. The primary maintenance procedures include: snow removal, ice control, crack sealing, seal coating, and concrete curb and panel replacement. In addition, street sweeping, crosswalk striping and street sign maintenance are also the responsibility of the street division. Parks: The Parks Division provides maintenance to 5 city parks and 3 park shelters. This division maintains all baseball, softball and soccer fields that are currently scheduled through the St Anthony Community Services Recreation Program. In Addition, this division maintains all City Buildings, grounds and City owned storm sewer retention ponds. Fiscal Year 2014 TAXES 101-3101-0-0-01 TAX - CURRENT HENNEPIN/RAMSEY 101-3102-0-0-01 TAX - DELINQUENT 101-3103-0-0-02 TAX - MOBILE HOME 101-3105-0-0-01 TAX - TIF TOTAL LICENSES 101-3210-1-1-01 LICENSE ON SALE INTOXICATING 101-3210-1-1-02 LIQUOR INVST/COMPLIANCE 101-3210-1-1-03 LICENSE WINE & BEER 101-3210-1-1-04 LICENSE BEER 3.2% 101-3210-1-1-05 LICENSE WINE 101-3211-1-1-01 LICENSE RENTAL SF 101-3211-1-1-02 LICENSE RENTAL MULTI FAMILY 101-3212-1-1-00 LICENSE CIGARETTE SALES 101-3213-1-2-00 LICENSE DOG 101-3214-1-1-00 LICENSE SERVICE STATION 101-3215-1-1-00 LICENSE OTHER 101-3216-1-2-00 LICENSE FIREWORKS 101-3217-1-1-00 LICENSE AMUSEMENT 101-3218-1-1-00 LICENSE GENERAL CONTRACTOR 101-3219-1-1-00 LICENSE HAULERS PERMITS 101-3220-1-1-00 PERMITS LAND USE 101-3221-1-1-00 PERMITS BUILDING 101-3221-1-1-01 PERMITS PLAN CHECK 101-3222-1-1-00 PERMITS GAS, HVAC 101-3223-1-1-00 PERMITS PLUMBING 101-3224-1-1-00 PERMITS ELECTRICAL 101-3225-1-1-00 PERMITS ADMIN FEES 101-3228-1-1-00 PERMITS ALARM 101-3229-1-1-00 PERMITS MISCELLANEOUS TOTAL TOTAL GENERAL FUND REVENUES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 $ 2,880,384 $ 2,788,314 $ 3,041,201 $ 3,051,868 $ 3,062,175 $ 3,051,868 - - - - 22,500 7,500 7,500 - - 1,925 - - 129,616 225,911 227,360 292,125 225,000 $ 2,887,884 $ 2,925,430 $ 3,267,112 $ 3,279,228 $ 3,378,725 $ 3,276,868 $ 29,543 $ 19,658 $ 24,600 $ 24,600 $ 24,600 $ 24,600 2,500 - - - - - 1,373 1,500 1,700 1,500 3,000 3,000 1,045 550 550 550 200 200 565 - - - - - 9,200 11,700 11,725 10,950 13,173 12,125 15,040 14,840 15,360 15,020 15,910 15,100 3,900 3,600 3,475 3,300 2,700 2,700 270 1,206 383 1,150 1,148 350 1,286 873 924 924 860 860 682 1,338 1,145 1,061 2,526 2,250 300 300 200 200 200 - 1,050 1,212 1,125 1,125 900 - 3,895 3,975 3,820 3,250 3,695 3,250 1,350 1,350 1,350 1,350 1,500 1,500 $ 71,998 $ 62,102 $ 66,357 $ 64,980 $ 70,412 $ 65,935 $ - $ - $ 410 $ - $ 200 $ 500 89,147 79,567 129,380 93,428 152,647 79,428 24,565 20,384 50,477 28,284 63,878 21,384 19,096 12,025 12,770 12,577 10,258 11,250 6,664 6,160 4,861 7,170 20,483 6,500 - - 10,414 15,000 13,755 12,100 5,765 6,200 6,331 3,788 6,912 3,450 5,790 3,235 9,355 1,580 4,840 2,800 1,070 1,890 630 1,441 280 200 $ 152,097 $ 129,461 $ 224,628 $ 163,268 $ 273,253 $ 137,612 Fiscal Year 2014 GENERAL FUND REVENUES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 INTERGOVERNMENTAL 101-3310-2-3-00 FEDERAL GRANTS $ 1,767 $ 7,087 $ 2,795 $ 2,950 $ 79,427 $ 2,950 101-3320-2-2-01 ISD 282- DARE PROGRAM 14,500 14,500 14,500 14,500 14,500 14,500 101-3330-0-0-00 MVHC/LGA 786 1,155 664 - 43 442,967 101-3340-0-0-00 STATE AID- PERA INCREASE 7,197 7,197 7,197 7,197 7,197 7,197 101-3342-2-2-00 STATE AID- FIRE RELIEF 34,415 32,574 33,235 32,575 46,672 46,672 101-3346-2-2-00 STATE AID- POLICE 160,467 158,180 149,162 159,250 172,796 143,325 101-3348-3-2-00 STATE AID- MSA MAINTENANCE 65,008 66,813 70,115 70,750 73,682 73,682 101-3350-2-2-00 LOCAL GRANTS- FIRE (DISABILITY & ED) 9,637 14,756 10,289 8,800 72,240 8,800 101-3360-2-2-00 LOCAL GRANTS- POLICE 37,164 46,141 54,663 27,800 45,824 27,800 101-3370-2-2-00 LOCAL GRANTS -HC RECYCLING - - - - - 17,350 101-3365-1-1-00 LOCAL GRANTS- MISCELLANEOUS - 9,250 5,000 84 1,000 101-3370-2-2-00 LOCAL GRANTS- PW - 5,705 - 11,000 - TOTAL $ 330,942 $ 348,403 $ 357,575 $ 328,822 $ 523,465 $ 786,243 CHARGES FOR SERVICES 101-3380-1-1-03 CS MWMO - - $ 14,000 $ 30,000 $ 31,775 $ 31,860 101-3380-1-1-04 CS BIRCHWOOD - - 6,009 6,764 13,710 8,715 101-3380-1-2-07 CS ISD 282 6,613 9,716 4,435 4,200 7,070 8,867 101-3380-2-1-08 CS POLICE SERVICES 6,578 3,720 - 3,985 1,445 2,000 101-3380-3-1-05 CS HENNEPIN 31,837 29,853 24,116 19,723 19,723 22,223 101-3380-3-1-06 CS NEW BRIGHTON FUEL - - 99,694 90,600 105,045 118,500 101-3380-5-1-01 CS LAUDERDALE 578,595 590,167 596,069 602,030 602,030 617,081 101-3380-5-1-02 CS FALCON HGTS 578,595 590,167 596,069 602,030 602,030 617,081 TOTAL $ 1,202,218 $1,223,623 $ 1,340,392 $1,359,332 $ 1,382,829 $1,426,327 FINES 101-3510-1-1-00 COURT FINES $ 106,176 $ 107,053 $ 101,429 $ 105,533 $ 115,800 $ 108,000 101-3510-1-1-01 FALSE ALARMS - 4,500 - 3,250 2,150 2,250 101-3885-2-1-00 POLICE IMPOUND FEES 5,160 5,550 4,350 7,029 5,355 4,950 TOTAL $ 111,336 $ 117,103 $ 105,779 $ 115,812 $ 123,305 $ 115,200 Fiscal Year 2014 TOTAL FUND REVENUE $ 5,376,111 $ 5,503,529 $ 5,972,651 $ 5,941,267 $ 6,370,391 $ 6,320,265 GENERAL FUND REVENUES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 REIMBURSEMENTS AND OTHER REVENUES 101-3622-1-1-00 WT LEASE RENTALS $ 32,286 $ 46,481 $ 48,340 $ 50,226 $ 65,281 $ 76,664 101-3800-1-1-00 DONATIONS GENERAL - - 1,710 - 1,000 500 101-3800-2-1-00 DONATIONS DARE 284 10 568 275 - - 101-3800-2-1-02 DONATIONS PD CRIME PREVENTION - - - - 1,093 - 101-3800-4-1-00 DONATIONS PARKS - - 500 - 101-3804-1-1-00 RR- MISCELLANEOUS - - 23,797 5,000 17,206 15,000 101-3805-4-1-00 CABLE FRANCHISE FEES 92,786 96,608 101,405 100,659 104,089 102,672 101-3410-0-1-00 CLEAN-UP DAY FEES - - - - - 2,500 101-3809-0-0-00 LMC DIVIDENDS 26,633 32,258 62,108 43,000 25,382 24,500 101-3810-0-0-00 INVESTMENT INCOME 659 89 (168) 5,500 5,500 5,500 101-3810-1-1-00 MISCELLANEOUS 17,264 40,365 8,293 44,365 7,435 6,500 101-3890-0-0-00 INSURANCE PROCEEDS 1,324 33,196 8,955 - 10,117 14,000 TOTAL $ 171,236 $ 249,007 $ 255,008 $ 249,025 $ 237,602 $ 247,836 TRANSFERS IN 101-3920-0-0-00 LIQUOR FUND $ 291,800 $ 291,800 $ 305,800 $ 330,800 $ 330,800 $ 214,244 101-3920-0000 WATER/SEWER FUND 78,000 78,000 - - - - 101-3920-0000 WATER FILTRATION INT EARNINGS 50,000 50,000 50,000 50,000 50,000 50,000 101-3920-0000 ADMINISTRATIVE TRANSFER/HRA 28,600 28,600 - - - - TOTAL $ 448,400 $ 448,400 $ 355,800 $ 380,800 $ 380,800 $ 264,244 TOTAL FUND REVENUE $ 5,376,111 $ 5,503,529 $ 5,972,651 $ 5,941,267 $ 6,370,391 $ 6,320,265 Fiscal Year 2014 GENERAL FUND EXPENDITURES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 MAYOR / CITY COUNCIL 101-4110-11-0000 CN REGULAR EMPLOYEE $ 33,656 $ 33,531 $ 33,681 $ 32,901 $ 32,256 $ 35,256 101-4121-11-0000 CN PERA - - - - 1,613 1,763 101-4122-11-0000 CN FICA/MEDICARE 2,188 2,178 2,190 2,250 551 522 101-4300-11-0000 CN PROFESSIONAL SERVICES 6,283 7,028 12,554 8,500 3,753 5,500 101-4310-11-0000 CN MISC CONTRACTED SERVICES - - - - 221 300 101-4315-11-0000 CN RECORDING SERVICE 4,374 4,792 4,543 5,250 3,873 5,100 101-4341-11-0000 CN TRAINING, CONF., AND MTG. 7,132 7,988 10,596 7,900 7,420 7,900 101-4342-11-0000 CN MEMBERSHIPS & DUES 10,573 11,240 7,514 12,025 11,109 11,750 101-4345-11-0000 CN INTERGOVERMENTAL ACTIVITIES - - 1,159 3,000 1,212 3,000 101-4352-11-0000 CN CITY NEWSLETTER 9,118 11,655 4,865 4,075 5,173 11,750 101-4499-10-0000 CN MISCELLANEOUS 686 525 308 525 509 550 TOTAL $ 74,010 $ 78,937 $ 77,410 $ 76,426 $ 67,689 $83,391 GENERAL MANAGEMENT 101-4110-12-0000 GM REGULAR EMPLOYEE $ 80,677 $ 72,993 $ 65,874 $ 61,395 $ 67,483 $ 64,880 101-4121-12-0000 GM PERA 11,478 10,650 9,936 4,452 4,000 4,342 101-4122-12-0000 GM FICA/MEDICARE - - - 4,696 4,522 4,580 101-4131-12-0000 GM INSURANCE HEALTH 4,793 9,653 10,547 7,925 7,954 9,420 101-4211-12-0000 GM OFFICE SUPPLIES 446 556 712 800 1,041 1,000 101-4300-12-0000 GM PROFESSIONAL SERVICES - - 3,732 - 192 300 101-4306-12-0000 GM CONTRACTED HR - - 2,275 - 11,844 12,200 101-4310-12-0000 GM MISC CONTRACTED SERVICES 245 710 - 350 352 375 101-4325-12-0000 GM COMMUNICATIONS - 500 508 - 321 - 101-4341-12-0000 GM TRAINING, CONF., AND MTG. - - 5,889 4,250 12,965 15,000 101-4342-12-0000 GM MEMBERSHIPS & DUES 4,499 4,476 4,348 4,000 5,461 5,750 101-4343-12-000 GM HEALTH & SAFETY PROGRAMS - - - - 5,611 7,200 TOTAL $ 102,138 $ 99,539 $ 103,821 $ 87,868 $ 121,746 $ 125,047 Fiscal Year 2014 PLANNING 101-4110-13-0000 PL COMMITTEE PER DIEM 101-4226-13-0000 PL GENERAL SUPPLIES 101-4302-13-0000 PL CONTRACTED PLANNER 101-4305-13-0000 PL GIS CONTRACTED SERVICES 101-4341-13-0000 PL TRAINING, CONF. & MTG. 101-4351-13-0000 PL NOTICES & PUBLICATIONS ELECTIONS 101-4110-14-0000 EL REGULAR EMPLOYEE 101-4111-14-0000 EL OVERTIME 101-4112-14-0000 EL PART-TIME EMPLOYEE 101-4121-14-0000 EL PERA 101-4122.14-0000 EL FICA/MEDICARE 101-4131-14-0000 EL INSURANCE HEALTH 101-4211-14-0000 EL OFFICE SUPPLIES 101-4221-14-0000 EL SUPPLIES- EQUIPMENT 101-4226-14-0000 EL POSTAGE ABSENTEE 101-4339-14-0000 EL REPAIR & MAINTENANCE 101-4341-14-0000 EL TRAINING, CONF. & MTG. 101-4342-14-0000 EL MEMBERSHIPS & DUES 101-4351-14-0000 EL NOTICES & PUBLICATIONS 101-4499-14-0000 EL MISCELLANEOUS FINANCIAL SERVICES 101-4110-15-0000 FS REGULAR EMPLOYEE 101-4110-15-0100 FS OVERTIME 101-4121-15-0000 FS PERA 101-4122-15-0000 FS FICA/MEDICARE GENERAL FUND EXPENDITURES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 $ - $ - $ - $ - $ 1,075 $ 1,100 62 4 176 125 73 125 4,316 984 38,445 31,100 55,675 42,000 574 - - 350 7,972 3,000 365 75 113 150 65 450 - 66 41 50 - 150 TOTAL $ 5,317 $ 1,129 $ 38,775 $ 31,775 $ 64,860 $ 46,825 $ 12,751 $ 12,012 $ 12,148 $ 11,707 $ 12,594 $ 11,940 - - - - 538 600 6,737 2,394 8,186 2,500 2,403 7,500 1,877 1,793 1,838 917 1,021 865 - - - 1,200 942 1,590 21 1,929 1,482 1,480 1,480 2,536 1,250 906 1,471 1,000 1,236 1,500 - 237 - 100 - 100 - - - 300 500 1,044 2,188 - 1,100 - 1,100 852 1,503 1,749 1,250 1,381 1,250 325 170 195 250 205 225 659 1,781 1,670 2,000 863 1,750 100 84 100 - 310 250 TOTAL $ 25,616 $ 24,997 $ 28,839 $ 23,504 $ 23,272 $ 31,706 $ 76,543 $ 77,834 $ 89,545 $ 93,670 $ 90,526 $ 89,978 - - 706 - 1,700 2,000 11,112 11,484 13,747 6,791 6,386 6,560 - - - 7,166 6,793 6,925 Fiscal Year 2014 GENERAL FUND EXPENDITURES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 101-4131-15-0000 FS INSURANCE HEALTH 9,206 10,072 9,937 11,145 10,681 11,415 101-4135-15-0000 FS INSURANCE WC - - - - - 1,650 101-4133-15-0000 FS LIFE INSURANCE - - 54 700 607 661 101-4211-15-0000 FS OFFICE SUPPLIES 7,136 9,486 8,645 7,500 5,356 5,750 101-4221-15-0000 FS SUPPLIES -EQUIP - - 1,359 - 609 1,000 101-4226-15-0000 FS GENERAL SUPPLIES 631 1,255 1,661 2,250 2,156 2,250 101-4300-15-0000 FS PROFESSIONAL SERVICES 17,073 17,694 12,941 17,750 16,887 16,750 101-4309-15-0000 FS CONTRACTED IT & SW SUPPORT - - 23,117 1,000 923 1,200 101-4310-15-0000 FS MISC CONTRACTED SERVICES 4,949 7,680 6,556 7,000 9,225 3,250 101-4315-15-0000 FS HC ASSESSOR SERVICES - - 431 - 419 425 101-4325-15-0000 FS COMMUNICATIONS - - 117 1,000 952 960 101-4339-15-0000 FS REPAIR & MAINTENANCE 278 565 195 300 - 200 101-4341-15-0000 FS TRAINING, CONF. & MTG. 660 764 1,081 1,000 1,378 7,500 101-4342-15-0000 FS MEMBERSHIPS & DUES 390 170 60 120 60 60 101-4350-15-0000 FS PRINTED FORMS & ENVELOPES 2,683 3,489 2,782 1,600 1,599 1,650 101-4351-15-0000 FS NOTICES & PUBLICATIONS - - - 2,100 1,575 1,925 101-4365-15-0000 FS INSURANCE PROPERTY/ LIABILITY 125,850 126,077 138,781 67,468 69,502 88,075 101-4498-15-0000 FS REIMBURSED COSTS ADVANCED - - - - 15,570 6,610 101-4499-15-0000 FS MISCELLANEOUS 100 1,082 1,190 100 83 100 TOTAL $ 256,611 $ 267,653 $ 312,905 $ 228,660 $ 242,987 $ 256,894 LEGAL 101-4312-16-0000 AT GENERAL LEGAL $ 2,446 $ 28,661 $ 86,284 $ 8,750 $ 15,975 $ 25,000 101-4313-16-0000 AT CIVIL LITIGATION - - 29,535 50,000 14,763 36,750 101-4314-16-0000 AT PROSECUTION RETAINER 60,000 49,500 42,000 45,000 42,000 42,000 TOTAL $ 62,446 $ 78,161 $ 157,819 $ 103,750 $ 72,738 $ 103,750 ASSESSING 101-4110-17-0000 ASR REGULAR EMPLOYEE $ 2,417 $ 2,444 $ 2,481 $ 2,530 $ 2,552 $ 2,581 101-4111-17-0000 ASR OVERTIME EMPLOYEE - - 20 - 19 50 101-4121-17-0000 ASR PERA 352 363 697 184 186 187 101-4122-17-0000 ASR FICA/MEDICARE - - - 193 197 197 101-4131-17-0000 ASR INSURANCE HEALTH 399 438 391 370 370 414 Fiscal Year 2014 GENERAL FUND EXPENDITURES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 101-4226-17-0000 ASR GENERAL SUPPLIES 39 38 148 75 166 175 101-4311-17-0000 ASR HC ASSESSOR SERVICES 41,959 43,633 45,326 46,000 46,270 49,000 101-4350-17-0000 ASR PRINTED FORMS & ENVELOPES - - 356 - - - TOTAL $ 45,166 $ 46,916 $ 49,419 $ 49,352 $ 49,760 $ 52,604 CITY BUILDINGS 101-4310-18-0000 CB MISC CONTRACTED SERVICES $ 5,456 $ 7,725 $ 7,944 $ 8,750 $ 7,021 $ 7,250 101-4325-18-0000 CB COMMUNICATIONS 45,035 45,147 47,471 8,030 6,567 2,592 101-4340-18-0000 CB REPAIRS AND MAINTENANCE 9,060 8,241 11,693 8,750 14,727 12,500 101-4381-18-0000 CB ELECTRIC AND GAS UTILITIES 44,712 48,076 25,137 55,350 36,130 39,020 101-4920-18-0000 CB TRANSFER CH RENT 66,100 66,100 68,150 70,150 70,150 73,650 TOTAL $ 170,363 $ 175,289 $ 160,395 $ 151,030 $ 134,595 $ 135,012 CABLE FRANCHISE 101-4110-19-0000 CF REGULAR EMPLOYEE $ 9,725 $ 9,921 $ 6,346 $ 10,221 $ 6,005 $ 5,970 101-4121-19-0000 CF PERA 1,332 1,359 617 1,523 - 435 101-4131-19-0000 CF INSURANCE HEALTH 673 1,405 376 - - 1,268 101-4211-19-0000 CF OPERATING SUPPLIES - 148 - 50 1,043 600 101-4221-19-0000 CF SUPPLIES- EQUIPMENT 44 - 169 50 8,464 2,500 101-4307-19-0000 CF NSCC OPERATING SUPPORT 24,632 23,977 25,879 25,250 27,009 27,741 101-4341-19-0000 CF TRAINING, CONF & MTG - - - 50 110 500 TOTAL $ 36,406 $ 36,811 $ 33,387 $ 37,144 $ 42,631 $ 39,014 POLICE PROTECTION 101-4110-21-0000 PD REGULAR EMPLOYEE $ 1,797,897 $ 1,801,430 $ 1,867,443 $ 1,888,034 $ 1,909,924 $ 1,957,365 101-4110-21-0100 PD MECHANIC ALLOC-WAGES 15,032 17,413 15,443 15,777 15,862 16,092 101-4110.21-0200 PD DARE ALLOC-WAGES - - 8,198 7,574 7,973 8,833 101-4111-21-0000 PD OVERTIME EMPLOYEE 76,358 93,074 75,282 94,402 94,427 89,500 101-4111-21-0100 PD MECHANIC OVERTIME EMPLOYEE 58 - 81 105 125 125 101-4111-21-0200 PD DARE ALLOC - OT - - 1,500 778 1,200 101-4111-21-0300 PD SAFE & SOBER - OT - - 49,430 40,000 35,175 27,800 101-4111-21-0400 PD COURT OVERTIME 7,092 8,447 7,130 8,400 7,723 8,400 101-4121-21-0000 PD PERA 284,245 292,225 299,121 271,195 281,565 299,480 101-4121-21-0100 PD MECHANIC ALLOC- PERA 2,154 2,557 2,393 1,144 1,164 2,462 Fiscal Year 2014 GENERAL FUND EXPENDITURES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 101-4121.21-0200 PD DARE ALLOC- PERA 1,193 780 1,247 1,351 101-4122-21-0000 PD FICA/MEDICARE 1,280 34,100 32,739 28,382 101-4122-21-0100 PD MECHANIC ALLOC-SS/MEDICARE - 1,207 1,117 1,231 101-4122-21-0200 PD DARE ALLOC-SS/MEDICARE - - - 165 122 124 101-4131-21-0000 PD INSURANCE HEALTH 230,224 246,386 255,801 278,343 302,996 303,168 101-4131-21-0100 PD MECHANIC ALLOC-HLTH INS 2,958 3,183 3,615 3,360 3,379 3,550 101-4131-21-0200 PD HEALTH - DARE - - - 1,500 1,336 1,547 101-4135-21-0000 PD WORKER'S COMP - - - - - 46,232 101-4212-21-0100 PD MOTOR FUELS 33,961 45,045 42,239 72,750 75,977 77,568 101-4220-21-0000 PD SQUADS CLEANING 1,805 3,398 3,359 1,500 1,732 1,800 101-4221-21-0000 PD SUPPLIES- EQUIPMENT - - 385 2,750 1,649 2,450 101-4221-21-0100 PD VEHICLE REPAIRS/PARTS 5,137 8,829 7,886 8,000 14,376 8,200 101-4226-21-0000 PD GENERAL SUPPLIES 29,913 40,919 29,115 25,200 24,736 25,200 101-4226-21-0100 PD SHOP SUPPLIES 353 818 112 2,000 804 950 101-4226-21-0200 PD DARE SUPPLIES - - 2,385 2,300 2,815 2,500 101-4226-21-0400 PD CITIZENS ACADEMY- SUPPLIES 967 300 370 400 101-4226-21-0500 PD VEST GRANT SUPPLIES - - 2,509 5,500 4,450 2,950 101-4309-21-0000 PD CONTRACTED IT & SFTW SUPPORT 15,528 17,573 16,680 46,783 42,473 46,400 101-4310-21-0000 PD MISC CONTRACTED SERVICES - - 345 10,256 9,642 8,950 101-4325-21-0000 PD COMMUNICATIONS 34,571 32,312 33,167 46,000 44,580 48,612 101-4333-21-0000 PD HC PRISONER SERVICES 11,521 12,931 11,895 10,000 22,527 16,500 101-4341-21-0000 PD TRAINING, CONF. & MTG. 14,353 11,857 14,710 15,250 15,674 15,250 101-4342-21-0000 PD MEMBERSHIPS & DUES 2,704 2,441 2,295 2,500 2,136 2,250 101-4350-21-0000 PD PRINTED FORMS & ENVELOPES 1,637 1,686 868 2,000 578 1,500 101-4365-21-0000 PD INSURANCE PC/WC/ LIABILITY - - - 77,040 79,330 31,347 TOTAL $ 2,567,501 $ 2,642,524 $ 2,755,326 $ 2,977,715 $ 3,041,500 $ 3,089,669 FIRE PROTECTION 101-4110-22-0000 FD REGULAR EMPLOYEE $ 405,584 $ 431,724 $ 428,833 $ 451,630 $ 426,628 $ 442,011 101-4110-22-0100 FD MECHANIC ALLOC- WAGES 8,589 8,713 8,825 9,015 9,064 9,195 101-4111-22-0000 FD OVERTIME EMPLOYEE 29,562 29,742 28,318 33,210 36,380 32,725 101-4111-22-0100 FD OT - UNION CONTRACT 48,371 25,705 36,973 45,856 45,849 31,632 Fiscal Year 2014 101-4112-22-0000 FD PART-TIME EMPLOYEE 101-4112-22-0100 FD CODE ENFORCEMENT 101-4121-22-0000 FD PERA 101-4121-22-0100 FD MECHANIC ALLOC- PERA 101-4122-22-0000 FD FICA/MEDICARE 101-4122-22-0100 FD MECHANIC FICA/MEDICARE 101-4123-22-0000 FD CITY CONTR- FIRE RELIEF 101-4124-22-0000 FD CONTR. STATE AID FIRE RELIEF 101-4131-22-0000 FD INSURANCE HEALTH 101-4131-22-0100 FD MECHANIC ALLOC- HLTH INS 101-4135-22-0000 FD INSURANCE WC 101-4140.-22-0000 FD UNIFORM EXPENSES 101-4212-22-0100 FD MOTOR FUELS 101-4221-22-0000 FD SUPPLIES- EQUIPMENT 101-4221-22-0100 FD VEHICLE REPAIRS/PARTS 101-4225-22-0000 FD FIRE PREVENTION SUPPLIES 101-4226-22-0000 FD GENERAL SUPPLIES 101-4226-22-0100 FD SHOP SUPPLIES 101-4309-22-0000 FD CONTRACTED IT & SFTW SUPPORT 101-4310-22-0000 FD MISC CONTRACTED SERVICES 101-4325-22-0000 FD COMMUNICATIONS 101-4339-22-0000 FD EQUIP REPAIRS & MAINTENANCE 101-4341-22-0000 FD TRAINING, CONF. & MTG. 101-4342-22-0000 FD MEMBERSHIPS & DUES 101-4345-22-0000 FD GRANT REIMB EXPENDITURES 6,000 TOTAL PROTECTIVE INSPECTIONS 101-4110-24-0000 PI REGULAR EMPLOYEE 101-4121-24-0000 PI PERA 101-4122.24-0000 PI FICA/MEDICARE 101-4131-24-0000 PI INSURANCE HEALTH GENERAL FUND EXPENDITURES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 56,754 67,884 49,699 61,000 69,414 61,000 13,743 13,906 11,910 14,500 11,312 13,500 78,459 81,504 81,674 74,391 75,750 74,200 1,226 1,265 1,320 653 662 666 - - - 13,078 11,747 6,771 - - - 690 702 703 6,000 6,000 6,000 6,000 6,000 6,000 34,415 32,574 33,235 32,574 46,672 46,672 72,069 77,541 66,007 75,844 80,198 80,799 1,677 1,819 2,066 1,920 1,909 2,028 - - - - - 19,050 - - - 7,480 6,216 8,640 9,716 11,999 14,320 9,475 8,688 8,500 1,741 4,483 2,084 3,250 3,071 3,250 3,188 6,189 3,217 5,750 15,132 10,000 982 957 964 900 858 900 5,871 5,607 6,527 5,900 7,427 7,500 78 316 - 1,675 1,100 1,250 - - - 15,380 15,625 18,900 4,120 6,928 4,032 7,700 6,602 3,850 12,143 14,901 11,717 17,150 14,196 13,400 2,978 3,713 5,038 4,200 4,272 4,200 12,679 14,432 6,264 7,725 6,203 7,725 953 835 960 1,050 996 1,050 - - - - 58,725 - $ 810,898 $ 848,735 $ 809,982 $ 907,996 $ 971,398 $ 916,117 $ 8,294 $ 8,386 $ 8,801 $ 8,682 $ 8,914 $ 9,118 1,223 1,257 1,317 630 407 661 - - - 664 682 697 801 882 742 802 554 841 Fiscal Year 2014 GENERAL FUND EXPENDITURES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 101-4226-24-0000 PI GENERAL SUPPLIES - - 10 25 58 75 101-4320-24-0000 PI BUILDING OFFICAL CONTRACT 75,307 70,839 100,078 72,724 112,358 61,056 101-4321-24-0000 PI ELECTRICAL INSPECTOR - - - 11,250 14,778 9,075 101-4350-24-0000 PI PRINTED FORMS & ENVELOPES - - 570 25 - 100 TOTAL $ 85,625 $ 81,364 $ 111,517 $ 94,802 $ 137,751 $ 81,623 EMERGENCY MANAGEMENT 101-4110-25-0000 EMS REGULAR EMPLOYEE $ 41,745 $ 42,205 $ 42,834 $ 43,408 $ 45,837 $ 44,978 101-4121-25-0000 EMS PERA 6,391 6,613 6,754 5,871 6,342 6,882 101-4122-25-0000 EMS FICA/MEDICARE - - - 597 919 629 101-4131-25-0000 EMS INSURANCE HEALTH 5,640 4,298 4,588 6,792 7,092 6,413 101-4135-25-0000 EMS INSURANCE WC - - - - - 1,457 101-4221-25-0000 EMS SUPPLIES- EQUIPMENT 514 599 - 500 350 450 101-4227-25-0000 EMS MEDICAL SUPPLIES 1,047 831 1,092 1,000 68 1,000 101-4323-25-0000 EMS PAGERS, SIREN 1,179 1,511 1,181 1,400 1,197 1,350 101-4339-25-0000 EMS REPAIRS AND MAINTENANCE 650 253 1,615 800 6 800 101-4341-25-0000 EMS TRAINING, CONF. & MTG. 1,300 1,814 1,786 1,800 49 2,500 101-4350-25-0000 EMS PRINTED FORMS & ENVELOPES 489 579 465 400 127 150 TOTAL $ 58,955 $ 58,703 $ 60,316 $ 62,568 $ 61,988 $ 66,609 ANIMAL CONTROL 101-4308-27-0000 AC ANIMAL CONTROL CONTRACT $ 2,611 $ 3,378 1,829 $ 3,500 $ 1,070 $ 3,000 101-4499-27-0000 AC MISCELLANEOUS 76 71 - 100 63 100 TOTAL $ 2,687 $ 3,450 $ 1,829 $ 3,600 $ 1,133 $ 3,100 PUBLIC WORKS 101-4110-31-0000 PW REGULAR EMPLOYEE $ 236,959 $ 244,728 $ 262,875 $ 265,000 $ 276,308 $ 259,611 101-4110-31-0100 PW MECHANIC 30,063 30,494 30,886 31,553 31,916 32,183 101-4111-31-0000 PW OVERTIME EMPLOYEE 13,195 5,761 5,863 10,079 21,476 12,000 101-4111-31-0100 PW OVERTIME MECHANIC 1,020 341 162 1,000 393 500 101-4112-31-0000 PW PART-TIME EMPLOYEE 27,484 25,226 21,756 28,600 29,407 30,585 101-4121-31-0000 PW PERA 37,392 38,841 40,582 14,233 21,289 19,691 101-4121-31-0100 PW MECHANIC ALLOC- PERA 4,438 4,478 4,612 4,850 2,342 2,333 Fiscal Year 2014 GENERAL FUND EXPENDITURES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 101-4122-31-0000 PW FICA - 24,000 24,904 20,778 101-4122-31-0100 PW MECHANIC ALLOC- SS/MEDICARE - - - 3,000 2,472 2,462 101-4131-31-0000 PW INSURANCE HEALTH 39,676 42,469 35,929 47,655 47,166 49,548 101-4131-31-0100 PW MECHANIC ALLOC- HI 5,925 6,762 7,229 6,720 6,720 7,100 101-4135-31-0100 PW INSURANCE WC - - - - - 12,863 101-4140-31-0000 PW UNIFORM EXPENSES 104 3,150 6,014 4,200 101-4140-31-0100 PW UNIFORM EXPENSES - MECH - - - - 60 100 101-4212-31-0100 PW MOTOR FUELS MISC 2,936 2,899 2,936 1,250 2,930 2,500 101-4212-31-0200 PW MOTOR FUELS NB - - 96,467 110,000 103,295 115,000 101-4212-31-0300 PW FUEL- MWMO - 1,250 1,775 1,860 101-4212-31-0400 PW FUEL - SANB #282 - - - 3,250 4,450 4,667 101-4212-31-0600 PW FUEL - STREET/PARKS 32,836 39,246 42,780 13,500 23,404 14,293 101-4221-31-0100 PW VEHICLE REPAIRS/PARTS 7,059 7,728 6,457 7,250 9,758 9,000 101-4223-31-0000 PW SMALL TOOLS MECHANIC 602 537 2,500 510 650 101-4223-31-0100 PW SMALL TOOLS 461 207 596 - 298 300 101-4224-31-0000 PW STREET SIGNS 2,539 1,417 3,254 725 2,868 1,500 101-4226-31-0000 PW GENERAL SUPPLIES 102,965 26,259 112,795 27,500 12,323 15,000 101-4226-31-0100 PW SHOP SUPPLIES 494 950 328 500 310 500 101-4228-31-0000 PW STREET REPAIR & MAINTENANCE - 40,467 - 72,000 74,902 75,000 101-4229-31-0000 PW STREET CHEMICALS & SAND 9,807 - 22,500 34,863 28,000 101-4230-31-0000 PW STORMWATER MAINTENANCE 2,106 - 2,300 3,978 4,000 101-4303-31-0000 PW CONTRACTED ENGINEER - - - 14,842 15,000 101-4309-22-0000 PW CONTRACTED IT & SFTW SUPPORT - - - 4,876 3,541 4,100 101-4310-31-0000 PW MISC. CONTRACTED SERVICES 7,058 10,575 8,167 11,750 7,560 6,525 101-4325-31-0000 PW COMMUNICATIONS 205 - 240 2,350 4,151 4,200 101-4339-31-0000 PW EQUIP REPAIRS & MAINTENANCE 21,627 14,336 17,972 17,000 19,826 17,500 101-4341-31-0000 PW TRAINING, CONF. & MTG. 1,939 1,099 922 2,500 2,367 2,500 101-4342-31-0000 PW MEMBERSHIPS & DUES 432 482 900 500 286 500 101-4344-31-0000 PW TRAINING CERT PROGRAMS 1,984 2,707 2,667 2,650 2,360 2,650 101-4345-31-0000 PW GRANT REIMB EXPENDITURES - - 5,296 - 5,422 - 101-4381-31-0000 PW STREETLIGHTS & SIGNALS 64,343 68,216 65,274 69,085 70,282 74,499 Fiscal Year 2014 101-4435-31-0000 PW CLEAN-UP DAY COSTS 101-4499-31-0000 PW MISCELLANEOUS GENERAL FUND EXPENDITURES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL 2010 2011 2012 2013 2013 BUDGET 125 330 218 250 168 150 TOTAL $ 643,757 $ 628,468 $ 777,268 $ 815,326 $ 876,936 $ 857,748 PARKS 101-4110-51-0000 PR REGULAR EMPLOYEE $ 103,294 $ 93,778 $ 57,905 $ 94,000 $ 93,825 $ 112,375 101-4110-51-0100 TW REGULAR EMPLOYEE 25,135 24,947 25,305 25,457 25,124 25,965 101-4111-51-0000 PR OVERTIME EMPLOYEE 211 187 338 300 3,831 3,800 101-4111-51-0100 TW OVERTIME EMPLOYEE - - 363 - 674 250 101-4121-51-0000 PR PERA 14,844 13,958 8,580 7,955 7,249 8,147 101-4121-51-0100 TW PERA 3,678 3,712 3,818 1,845 2,460 1,883 101-4122-51-0000 PR FICA/MEDICARE - - - 8,345 7,261 8,597 101-4122-51-0100 TW FICA/MEDICARE - - - 1,948 1,835 1,986 101-4131-51-0000 PR INSURANCE HEALTH 17,367 15,874 7,593 22,612 21,900 24,268 101-4131-51-0100 TW INSURANCE HEALTH 3,904 4,198 3,455 3,700 3,795 4,139 101-4135-51-0000 PR INSURANCE WC - - - - - 2,368 101-4135-51-0100 TW INSURANCE WC - - 1,570 101-4212-51-0000 PW FUEL - STREET/PARKS - - - - - 9,327 101-4226-51-0000 PR GENERAL SUPPLIES 4,719 3,976 6,038 17,650 1,867 4,500 101-4310-51-0100 TW MISC. CONTRACTED SERVICES 585 1,424 - 800 - - 101-4325-51-0000 PR COMMUNICATIONS - 3,150 3,001 3,350 1,384 1,400 101-4325-51-0100 TW COMMUNICATIONS - - 118 200 131 145 101-4337-51-0000 PR STRUCTURES REPAIRS & MAINT. 8,129 3,403 16,301 7,500 4,835 6,500 101-4338-51-0100 TW TREE REPLACEMENT 3,504 2,229 3,182 2,500 2,934 3,000 101-4339-51-0000 PR EQUIP REPAIRS & MAINTENANCE 2,804 3,400 1,157 2,475 9,076 7,500 101-4339-51-0100 TW EQUIP REPAIRS & MAINTENANCE 99 201 - 500 11 500 101-4381-51-0000 PR ELECTRIC AND GAS UTILITIES 16,422 17,661 16,022 18,637 18,359 19,828 101-4415-51-0000 PR SS RENTALS 3,264 1,487 1,176 2,250 2,047 2,250 101-4499-51-0000 PR MISCELLANEOUS 261 - - 300 - 150 101-4499-51-0100 TW MISCELLANEOUS 196 - - 200 - 150 101-4671-61-0000 CS ISD 282 REC PROGRAMS 52,176 52,176 52,176 52,176 52,176 52,176 TOTAL $ 260,592 $ 245,761 $ 206,528 $ 274,700 $ 260,774 $ 302,774 Fiscal Year 2014 GENERAL FUND EXPENDITURES DETAIL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 OTHER EXPENDITURES AND TRANSFERS 101-4335-70-0000 INSURANCE CLAIMS $ - $ $ 14,615 $ - $ 22,710 $ 101-4920-70-0000 TRANSFER - SEVERENCE FUND - - - - - 86,300 101-4920-70-0000 TRANSFER - RECYCLING / REBATE 7,105 28,759 - - 25,000 15,615 TOTAL $ 7,105 $ 28,759 $ 14,615 $ - $ 47,710 $ 101,915 TOTAL FUND EXPENDITURES $ 5,215,193 $ 5,347,196 $ 5,700,151 $ 5,926,216 $ 6,219,468 $ 6,293,798 TOTAL FUND REVENUE $ 5,376,111 $ 5,503,529 $ 5,972,651 $ 5,941,267 $ 6,370,391 $ 6,320,265 CHANGE IN FUND BALANCE $ 160,918 $ 156,333 $ 272,500 $ 15,051 $ 150,923 $ 26,467 BEGINNING FUND BALANCE 1,525,463 1,624,700 1,781,033 2,053,533 2,068,584 2,219,506 ENDING FUND BALANCE $ 1,624,700 $1,781,033 $ 2,053,533 $ 2,068,584 $ 2,219,506 $ 2,245,974 ENTERPRISE FUNDS LIQUOR OPERATIONS The Liquor Fund is an enterprise fund used to account for operations in a manner that is similar to private business. Profits from operations are directed to the General Fund, Capital Equipment Fund purchases and Building Improvements fund. UTILITY (WATER & SEWER) Enterprise Funds are to account for operations that are financed and operated in a manner similar to private business. The intent of the City of St. Anthony is to provide water & sewer services that are to be recovered primarily on a user -fee basis to the residents and businesses of the City. Fiscal Year 2014 LIQUOR FUND - COMBINED OPERATIONS ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 REVENUES SALES $6,826,901 $6,995,923 $7,139,381 $7,251,794 $6,969,885 $7,047,847 LESS: COGS (5,232,073) (5,341,717) (5,403,321) (5,484,369) (5,281,743) (5,358,136) TOTAL GROSS PROFIT $1,594,828 $1,654,206 $1,736,060 $1,767,425 $1,688,142 $1,689,710 EXPENDITURES SALARIES, WAGES, BENEFITS REGULAR EMPLOYEE $ 280,485 $ 294,947 $ 301,521 $ 306,100 $ 314,764 $ 306,100 MANAGERS SALARY 197,348 200,134 204,741 210,565 210,535 216,566 ACCOUNTING WAGES 51,252 48,896 55,566 59,446 56,210 59,986 PERA 73,393 77,426 76,971 38,390 37,900 41,966 FICA/MEDICARE - - - 51,577 41,449 44,282 INSURANCE HEALTH 61,316 60,720 54,611 56,097 58,570 60,744 INSURANCE WORKERS COMP 6,958 7,128 7,026 7,202 7,207 7,928 UNEMPLOYMENT BENEFITS 4,032 776 983 730 986 1,000 TOTAL $ 674,784 $ 690,027 $ 701,420 $ 730,107 $ 727,622 $ 738,572 ALL OTHER EXPENSES UNIFORMS $ 1,152 $ 203 $ 5,728 $ 2,500 $ $ 3,000 MATS/TOWELS LAUNDRY 4,739 3,190 4,229 4,200 6,253 6,400 OPERATING SUPPLIES 12,261 14,381 14,091 14,600 3,102 3,400 OFFICE SUPPLIES 3,648 4,012 5,191 4,660 6,426 5,500 SANITATION 834 942 1,392 1,000 1,251 1,400 SUPPLIES- EQUIPMENT 1,523 3,231 23,351 2,150 6,852 5,000 CREDIT CARD FEES 127,720 129,186 119,970 132,000 118,828 116,289 CAM CHARGES 34,575 42,799 47,884 46,500 41,521 45,000 FREIGHT 39,815 44,921 43,831 45,000 43,924 45,000 PROFESSIONAL SERVICES 3,178 2,869 5,592 12,782 8,230 4,500 AUDIT FEES 15,456 17,310 20,400 15,150 14,708 15,150 IT & SFTWARE SUPPORT - - 1,432 7,000 13,538 14,824 MISCELLANEOUS CONTRACTED SERVICES - - - - 1,798 500 WINDOW CLEANING 989 785 424 925 376 550 CLEANING SERVICE 85 3,453 1,965 3,600 3,487 4,000 COMMUNICATIONS 14,456 13,998 13,970 13,928 8,283 8,125 SECURITY MONITORING SERVICE 1,473 2,079 4,745 1,575 1,326 1,525 REPAIRS & MAINTENANCE 4,484 16,027 13,465 8,000 4,045 5,300 TRAINING, CONF. & MTG. 1,552 640 1,190 1,400 1,562 1,625 MEMBERSHIPS & DUES 5,676 5,715 7,291 6,000 7,543 7,550 Fiscal Year 2014 LIQUOR FUND - COMBINED OPERATIONS ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET ADVERTISING AND SIGNAGE 9,748 11,750 11,757 20,000 13,589 16,000 INSURANCE PROPERTY/ LIABILITY 17,920 15,893 15,987 17,748 18,712 17,568 ELECTRIC AND GAS UTILITIES 44,658 54,694 45,631 60,000 57,251 61,259 TOTAL OTHER EXPENSE $ 347,952 $ 390,089 $ 411,530 $ 422,731 $ 384,618 $ 391,479 TOTAL OPERATING EXPENSE $1,130,051 $1,022,736 $1,080,115 $1,112,950 $1,152,838 $1,112,240 OPERATING INCOME $ 572,092 $ 574,090 $ 623,110 $ 614,588 $ 575,902 $ 559,659 NON OPERATING INCOME/ (EXPENSE) $ (118) $ (13,410) $ (3,590) $ 200 $ $ 200 BOND/INTEREST FEES 19,763 12,763 9,447 - - DEPRECIATION EXPENSE 74,039 85,063 82,812 85,500 74,863 74,863 NET INCOME $ 478,172 $ 462,855 $ 527,261 $ 529,288 $ 501,039 $ 484,996 OTHER CASH USES TRANSFER TO GENERAL FUND $ 291,800 $ 291,800 $ 305,800 $ 330,800 $ 330,800 $ 214,244 TRANSFERS TO CAPITAL FUNDS 108,200 125,400 94,200 108,200 108,200 181,200 INTERFUND LOAN PRINCIPAL 36,500 36,500 36,500 73,000 73,000 - ADD BACK DEPRECIATION EXPENSE (74,039) (85,063) (82,812) (85,500) (74,863) (74,863) NET CHANGE IN ASSETS/LIABILITIES 102,485 (233,091) 212,345 129,133 - TOTAL OTHER CASH USES $ 464,946 $ 135,547 $ 566,033 $ 426,500 $ 566,270 $ 320,581 NET INCREASE/(DECREASE) IN CASH $ 13,226 $ 327,308 $ (38,772) $ 102,788 $ (65,231) $ 164,415 BEGINNING CASH BALANCE $ 159,711 $ 160,563 $ 487,028 $ 448,256 $ 448,256 $ 383,025 ENDING CASH BALANCE $ 160,563 $ 487,028 $ 448,256 $ 551,044 $ 383,025 $ 547,440 Fiscal Year 2014 REVENUES- MARKETPLACE SALES LESS: COGS TOTAL GROSS PROFIT EXPENDITURES SALARIES, WAGES, BENEFITS 705-4110-00-0100 REGULAR EMPLOYEE 705-4114-00-0100 MANAGERS SALARY 705-4115-00-0100 ACCOUNTING WAGES 705-4121-00-0100 PERA 705-4122-00-0100 FICA/MEDICARE 705-4131-00-0100 INSURANCE- HEALTH 705-4135-00-0100 INSURANCE- WORKERS COMP 705-4152-00-0100 UNEMPLOYMENT BENEFITS LIQUOR FUNDS - MARKETPLACE ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 $3,699,361 $3,826,947 $3,895,017 $3,953,443 $3,664,569 $3,701,215 (2,844,168) (2,942,513) (2,964,384) (3,012,637) (2,796,739) (2,831,430) $ 855,193 $ 884,434 $ 930,634 $ 940,806 $ 867,831 $ 869,786 $ 141,411 $ 153,884 $ 156,848 $ 161,100 166,633 $ 161,100 98,674 100,067 103,932 104,883 104,883 108,283 25,626 24,448 27,783 29,610 28,105 29,993 36,817 39,605 39,888 19,895 18,465 21,429 - - - 25,675 19,482 22,611 30,658 30,928 27,307 27,944 29,285 30,372 3,479 3,564 3,513 3,601 3,604 3,964 2,016 388 492 365 493 500 TOTAL $ 338,681 $ 352,884 $ 359,763 $ 373,073 $ 370,949 $ 378,252 ALL OTHER EXPENSES 705-4140-00-0100 UNIFORMS $ 576 $ 101 $ 3,060 $ 1,000 $ - $ 1,500 705-4206-00-0100 MATS/TOWELS LAUNDRY 2,718 1,678 2,825 2,250 3,478 3,500 705-4210-00-0100 OPERATING SUPPLIES 6,726 7,462 7,380 7,400 1,441 1,500 705-4211-00-0100 OFFICE SUPPLIES 1,707 2,173 2,449 2,400 3,165 2,750 705-4216-00-0100 SANITATION - - - - - - 705-4221-00-0100 SUPPLIES- EQUIPMENT 1,058 2,128 10,415 1,500 3,796 2,500 705-4245-00-0100 CREDIT CARD FEES 70,609 70,130 62,513 71,000 59,951 61,070 705-4247-00-0100 CAM CHARGES 20,633 19,732 26,950 22,500 21,331 23,500 705-4248-00-0100 FREIGHT 19,294 21,640 22,411 23,000 22,824 23,000 705-4300-00-0100 PROFESSIONAL SERVICES 1,260 990 2,572 6,391 4,241 2,250 705-4301-00-0100 AUDIT FEES 7,728 8,655 10,200 7,575 7,354 7,575 705-4309-00-0100 IT & SOFTWARE SUPPORT - - 716 3,500 6,769 7,412 705-4310-00-0100 MISCELLANEOUS CONTRACTED SERVICES - - - - 899 250 705-4316-00-0100 WINDOW CLEANING 281 438 108 375 188 275 705-4317-00-0100 CLEANING SERVICE 16 1,719 679 1,800 996 1,500 705-4325-00-0100 COMMUNICATIONS 6,359 6,299 7,289 6,314 3,178 3,075 705-4330-00-0100 SECURITY MONITORING SERVICE 640 590 661 600 442 600 705-4339-00-0100 REPAIRS & MAINTENANCE 1,179 6,813 7,587 3,000 2,665 300 705-4341-00-0100 TRAINING, CONF. & MTG. 776 320 595 700 708 750 705-4342-00-0100 MEMBERSHIPS & DUES 2,838 2,875 3,646 3,000 3,771 3,775 705-4347-00-0100 ADVERTISING AND SIGNAGE 11,278 6,142 6,375 10,000 6,320 8,000 Fiscal Year 2014 LIQUOR FUNDS - MARKETPLACE ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 705-4365-00-0100 INSURANCE- PROPERTY/ LIABILITY 8,960 7,947 7,869 8,899 9,356 8,784 705-4381.00-0100 ELECTRIC AND GAS UTILITIES 19,527 25,025 20,458 25,000 24,590 26,311 705-4420-00-0100 DEPRECIATION EXPENSE 37,362 42,114 40,831 42,750 36,948 36,948 705-4499-00-0100 SALES AND USE TAX 255 24 240 - 625 350 705-4620-00-0100 IFL INTEREST EXPENSE 9,125 7,300 5,475 - - TOTAL $ 232,915 $ 244,305 $ 255,314 $ 252,967 $ 227,049 $ 229,489 TOTAL OPERATING EXPENSE $ 571,596 $ 597,189 $ 615,077 $ 626,040 $ 597,998 $ 607,741 OPERATING INCOME $ 283,597 $ 287,245 $ 315,556 $ 314,766 $ 269,833 $ 262,044 NON OPERATING INCOME / (EXPENSE) (251) (6,705) (2,251) 100 - 100 NET INCOME S 283,346 S 280,540 S 317.807 S 314.666 S 269.833 S 261.944 Fiscal Year 2014 LIQUOR FUNDS - SILVER LAKE VILLAGE ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 REVENUES - SILVER LAKE VILLAGE SALES $3,127,540 $3,168,976 $3,249,607 $3,298,352 $3,305,315 $3,346,632 LESS: COGS (2,387,905) (2,399,204) (2,435,204) (2,471,732) (2,485,004) (2,526,707) TOTAL GROSS PROFIT $ 739,635 $ 769,772 $ 814,404 $ 826,620 $ 820,311 $ 819,925 EXPENDITURES SALARIES, WAGES, BENEFITS 705-4110-00-0200 REGULAR EMPLOYEE $ 139,074 $ 141,063 $ 144,673 $ 145,000 $ 148,131 145,000 705-4114-00-0200 MANAGERS SALARY 98,674 100,067 100,809 105,682 105,652 108,283 705-4115-00-0200 ACCOUNTING WAGES 25,626 24,448 27,783 29,836 28,105 29,993 705-4121-00-0200 PERA 36,576 37,821 37,083 18,496 19,435 20,537 705-4122-00-0200 FICA/MEDICARE - - - 25,901 21,967 21,671 705-4131-00-0200 INSURANCE HEALTH 30,658 29,792 27,304 28,153 29,285 30,372 705-4365-00-0200 INSURANCE WORKERS COMP 3,479 3,564 3,513 3,601 3,604 3,964 705-4152-00-0200 UNEMPLOYMENT BENEFITS 2,016 388 492 365 493 500 TOTAL $ 336,103 $ 337,143 $ 341,657 $ 357,034 $ 356,672 $ 360,320 ALL OTHER EXPENSES 705-4140-00-0200 UNIFORMS $ 576 $ 101 $ 2,668 $ 1,500 $ $ 1,500 705-4206-00-0200 MATS/TOWELS LAUNDRY 2,021 1,512 1,404 1,950 2,775 2,900 705-4210-00-0200 OPERATING SUPPLIES 5,535 6,919 6,711 7,200 1,661 1,900 705-4211-00-0200 OFFICE SUPPLIES 1,941 1,839 2,743 2,260 3,261 2,750 705-4216-00-0200 SANITATION 834 942 1,392 1,000 1,251 1,400 705-4221-00-0200 SUPPLIES- EQUIPMENT 465 1,103 12,936 650 3,056 2,500 705-4245-00-0200 CREDIT CARD FEES 57,111 59,056 57,458 61,000 58,877 55,219 705-4247-00-0200 CAM CHARGES 13,942 23,067 20,934 24,000 20,190 21,500 705-4248-00-0200 FREIGHT 20,521 23,281 21,420 22,000 21,100 22,000 705-4300-00-0200 PROFESSIONAL SERVICES 1,918 1,879 3,020 6,391 3,990 2,250 705-4301-00-0200 AUDIT FEES 7,728 8,655 10,200 7,575 7,354 7,575 705-4309-00-0200 IT & SOFTWARE SUPPORT - - 716 3,500 6,769 7,412 705-4310-00-0200 MISCELLANEOUS CONTRACTED SERVICES - - - - 899 250 705-4316-00-0200 WINDOW CLEANING 708 347 317 550 188 275 705-4317-00-0200 CLEANING SERVICE 69 1,734 1,286 1,800 2,491 2,500 705-4325-00-0200 COMMUNICATIONS 8,097 7,699 6,681 7,614 5,105 5,050 705-4330-00-0200 SECURITY MONITORING SERVICE 833 1,489 4,084 975 884 925 705-4339-00-0200 REPAIRS & MAINTENANCE 3,305 9,215 5,878 5,000 3,603 5,000 705-4341-00-0200 TRAINING, CONF. & MTG. 776 320 595 700 854 875 705-4342-00-0200 MEMBERSHIPS & DUES 2,838 2,840 3,646 3,000 3,771 3,775 705-4347-00-0200 ADVERTISING AND SIGNAGE 9,703 5,608 5,382 10,000 7,269 8,000 Fiscal Year 2014 LIQUOR FUNDS - SILVER LAKE VILLAGE ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 705-4365-00-0200 INSURANCE PROPERTY/ LIABILITY 8,960 7,947 8,119 8,849 9,356 8,784 705-4381-00-0200 ELECTRIC AND GAS UTILITIES 25,131 29,669 25,174 35,000 32,662 34,948 705-4420-00-0200 DEPRECIATION EXPENSE 36,677 42,948 41,980 42,750 37,915 37,915 705-4499-00-0200 MISC SERVICES & CHARGES 2,896 2,531 - - - - 705-4620-00-0200 BOND/INTEREST FEES 10,638 5,463 3,972 - TOTAL $ 225,233 $ 248,175 $ 250,726 $ 257,277 $ 237,293 $ 239,217 TOTAL OPERATING EXPENSE $ 561,336 $ 585,317 $ 592,383 $ 614,311 $ 593,965 $ 599,537 OPERATING INCOME $ 178,299 $ 184,455 $ 222,020 $ 212,309 $ 226,346 $ 220,388 NON OPERATING INCOME / (EXPENSE) 133 (6,705) (1,339) 100 100 NET INCOME $ 178,432 $ 177,750 $ 220,681 $ 212,409 $ 226,346 $ 220,488 Fiscal Year 2014 Total Operating Expenditures $ 1,462,786 $ 1,488,404 Combined Operating Income $ 111,879 $ 89,420 Other (Income)/Expense UTILITY FUND SUMMARY ACTUAL BUDGET ACTUAL BUDGET ACTUAL REVENUES 2013 2010 $ 940,724 2011 Water Operations $ 785,643 $ 798,240 Sewer Operations $ 1,794,926 789,022 $ 1,729,824 779,583 Total Operating Revenues $ 1,574,665 $ 1,577,823 EXPENDITURES Depreciation Expense 256,073 Water Operations $ 622,356 $ 634,805 Sewer Operations 256,250 840,430 256,250 853,598 Total Operating Expenditures $ 1,462,786 $ 1,488,404 Combined Operating Income $ 111,879 $ 89,420 Other (Income)/Expense UTILITY FUND SUMMARY ACTUAL BUDGET EST. ACTUAL BUDGET 2012 2013 2013 2014 $ 940,724 $ 874,850 $ 880,791 $ 905,949 854,202 864,037 849,032 899,658 $ 1,794,926 $ 1,738,887 $ 1,729,824 $1,805,607 $ 684,696 $ 679,433 $629,765 $ 590,375 $ 183,367 $ 139,829 $ 167,352 $ 273,208 Water $ 1,685 $ 4,557 $ (14,658) $ (61,500) $ (37,483) $ 13,700 Sewer (3,177) (70) (32,451) (136,775) (100,681) (4,325) Depreciation Expense 256,073 256,074 256,038 256,250 256,250 256,250 Total Other (Income)/Expense 254,581 260,561 208,929 57,975 118,086 265,625 Net Income/(Loss) $ (142,702) $ (171,141) $ (25,562) $ 81,854 $ 49,266 $ 7,583 Other Sources and Uses: Transfers Out $ (78,000) $ (78,000) $ - $ - $ - $ - Debt Service Payments (150,381) (160,868) (161,473) (143,458) (143,458) (137,700) Net Change in Assets / Liabilities (8,671) 6,166 (26,802) - - Net Proceeds Bond Refunding - - - - 13,524 - Add back Depreciation Expense 256,073 256,074 256,038 256,250 256,250 256,250 Total Other Sources and Uses 19,021 23,372 67,763 112,792 126,316 118,550 Net increase (decrease) in cash $ (123,681) $ (147,769) $ 42,201 $ 194,646 $ 175,582 $ 126,133 BEGINNING CASH BALANCE 51,107 (77,050) (224,819) (182,618) (182,618) (7,036) ENDING CASH BALANCE $ (77,050) $ (224,819) $ (182,618) $ 12,028 $ (7,036) $ 119,097 THIS PAGE LEFT INTENTIONALLY BLANK Fiscal Year 2014 OPERATING INCOME 701-3710-0-0-00 WATER BILLINGS 701-3715-0-0-00 WATER ON/OFF FEES 701-3717-0-0-00 PENALTIES WATER 101J4:7_�iil1101 494011111101:3*i WATER OPERATIONS ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 $ 776,470 $ 788,662 $ 932,758 $ 869,250 $ 875,516 $ 900,719 405 375 450 350 510 250 8,767 9,203 7,516 5,250 4,765 4,980 TOTAL $ 785,643 $ 798,240 $ 940,724 $ 874,850 $ 880,791 $ 905,949 701-4110-80-0000 WT REGULAR EMPLOYEE 701-4111-80-0000 WT OVERTIME EMPLOYEE 701-4121-80-0000 WT PERA 701-4122-80-0000 WT FICA/MEDICARE 701-4131-80-0000 WT INSURANCE HEALTH 701-4135-80-0000 WT INSURANCE WC 701-4211-80-0000 WT OFFICE SUPPLIES 701-4212-80-0000 WT MOTOR FUELS 701-4221-80-0000 WTSUPPLIES-EQUIPMENT 701-4226-80-0000 WT GENERAL SUPPLIES 701-4300-80-0000 WT AUDITOR 701-4309-80-0000 WT IT & SFTW SUPPORT 701-4310-80-0000 WT MISC CONTRACTED SERVICES 701-4310-80-0100 WT METER READING FEES 701-4325-80-0000 WT COMMUNICATIONS 701-4337-80-0000 WT OTHER REPAIRS & MAINTENANCE 701-4339-80-0000 WT EQUIP REPAIRS & MAINTENANCE 701-4340-80-0000 WT BLDG REPAIRS & MAINTENANCE 701-4341-80-0000 WTTRAINING, CONF. & MTG. 701-4341-80-0100 WTTUITION-CERTIFICATIONS 701-4342-80-0000 WT MEMBERSHIPS & DUES 701-4350-80-0000 WT PRINTING AND PUBLISHING 701-4365-80-0000 WT INSURANCE PROPERTY/ LIABILILITY 701-4381-80-0000 WT ELECTRIC AND GAS UTILITIES TOTAL $ 266,232 $ 267,171 $ 305,348 $ 306,295 $ 282,686 $ 277,799 32,048 31,827 32,360 33,170 5,800 5,000 21,134 21,262 24,173 25,725 20,914 20,140 22,299 22,436 25,506 27,145 22,069 21,275 43,662 47,698 52,715 52,150 43,035 46,886 - - - - 2,504 8,364 1,969 668 334 600 594 600 32,787 38,774 36,472 7,805 12,935 12,012 269 - - - - - 6,902 3,581 3,294 4,500 3,759 4,250 7,728 8,655 6,850 7,600 7,676 7,600 14,243 9,529 12,332 12,108 21,675 19,115 8,305 11,484 10,700 10,700 8,085 4,500 8,999 8,310 5,776 9,300 1,438 2,500 14,828 15,125 14,766 14,900 10,921 9,250 5,470 8,251 7,572 8,150 19,068 10,500 15,203 12,733 13,983 15,500 22,643 17,500 7,419 898 6,763 7,250 1,923 5,750 2,571 2,184 4,409 3,500 2,810 3,250 469 1,533 555 750 653 750 - 444 353 - 530 550 - - - - 1,245 1,000 34,261 34,383 34,903 43,860 43,983 12,468 75,558 87,859 85,530 88,425 92,819 99,316 $ 622,356 $ 634,805 $ 684,696 $ 679,433 $ 629,765 $ 590,375 OPERATING INCOME (LOSS) $ 163,287 $ 163,435 $ 256,028 $ 195,417 $ 251,026 $ 315,574 Fiscal Year 2014 OTHER (INCOME) / EXPENSE 701-3891-0-0-00 WT MISCELLANEOUS INCOME 701-3620-0-1-00 WT INTEREST INCOME 701-3713-0-0-00 WT WATER CONNECTION FEES 701-4335-80-0000 WT BKUP RESTORATION COSTS 701-4499-80-0000 WT MISCELLANEOUS EXPENSE 701-4453-80-0000 WT METERS & FIXTURES WATER OPERATIONS ACTUAL ACTUAL 2010 2011 $ (674) $ (533) $ (335) - 2,694 5,090 _ TOTAL $ 1,685 $ 4,557 $ ACTUAL BUDGET EST. ACTUAL BUDGET 2012 2013 2013 2014 (7,558) $ (5,000) $ (329) $ (350) (17,100) (70,000) (52,200) (1,350) 10,000 10,000 10,000 10,000 - - 1,696 1,900 3,500 3,350 3,500 (14,658) $ (61,500) $ (37,483) $ 13,700 NET INCOME BEFORE DEPRECIATION $ 161,602 $ 158,878 $ 270,686 $ 256,917 $ 288,509 $ 301,874 Fiscal Year 2014 SEWER OPERATIONS ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 OPERATING INCOME 12,236 13,163 13,590 14,056 13,020 701-3720-0-0-00 SEWER BILLINGS $ 789,022 $ 779,583 $ 854,202 $ 864,037 $ 849,032 $ 899,658 TOTAL $ 789,022 $ 779,583 $ 854,202 $ 864,037 $ 849,032 $ 899,658 OPERATING EXPENDITURES 701-4110-75-0000 SS REGULAR EMPLOYEE 701-4111-75-0000 SS OVERTIME EMPLOYEE 701-4121-75-0000 SS PERA 701-4122-75-0000 SS FICA/MEDICARE 701-4131-75-0000 SS INSURANCE HEALTH 701-4135-75-0000 SS INSURANCE WC 701-4211-75-0000 SS OFFICE SUPPLIES 701-4212-75-0000 SS MOTOR FUELS 701-4226-75-0000 SS GENERAL SUPPLIES 701-4300-75-0000 SS AUDITOR 701-4309-75-0000 SS IT & SFTW SUPPORT 701-4310-75-0000 SS MISC CONTRACTED SERVICES 701-4325-75-0000 SS COMMUNICATIONS 701-4335-75-0000 SS BKUP RESTORATION COSTS 701-4339-75-0000 SS EQUIP REPAIRS & MAINTENANCE 701-4341-75-0000 SS TRAINING, CONF. & MTG. 701-4341-75-0100 SS TUITION- CERTIFICATIONS 701-4350-75-0000 SS PRINTING AND PUBLISHING 701-4365-75-0000 SS INSURANCE PROPERTY/ LIABILITY $ 178,156 $ 168,780 $ 180,958 $ 178,450 $ 184,517 $ 179,592 168 - 1,775 2,500 4,307 5,000 12,114 12,236 13,163 13,590 14,056 13,020 12,782 12,909 13,889 14,337 14,519 13,738 26,936 30,054 32,261 29,650 28,273 31,362 - - - - - 3,855 1,370 1,120 745 950 825 900 8,652 8,752 11,006 11,510 12,034 12,012 3,876 3,411 2,993 3,250 3,021 3,250 6,192 6,500 6,000 6,057 6,141 6,100 6,909 6,746 9,878 9,125 11,230 7,235 3,868 2,823 4,029 6,643 6,984 5,000 6,394 6,524 6,728 6,950 6,501 4,342 10,000 - 10,000 10,000 - - 13,345 22,084 7,249 7,750 12,937 7,750 1,447 1,421 1,352 1,450 1,923 1,400 550 1,636 - 1,500 - 1,500 - - - - 1,245 1,000 37,609 38,360 37,937 20,438 27,186 15,710 Fiscal Year 2014 SEWER OPERATIONS ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 701-4375-75-0000 SS MCES WASTE TREATMENT CHARGE 502,255 522,503 580,277 588,450 588,795 620,472 701-4381-75-0000 SS ELECTRIC AND GAS UTILITIES 7,807 7,740 6,624 7,025 8,211 8,786 TOTAL $ 840,430 $ 853,598 $ 926,864 $ 919,625 $ 932,706 $ 942,024 OPERATING INCOME (LOSS) $ (51,408) $ (74,015) $ (72,661) $ (55,588) $ (83,674) $ (42,366) OTHER (INCOME) / EXPENSE 701-3723-0-0-00 SEWER CONNECTION FEES $ (3,177) $ - $ (32,300) $ (135,000) $ (98,600) $ (2,550) 701-3891-0-0-00 SS MISCELLANEOUS INCOME (70) (151) (1,775) (2,081) (1,775) 701-4499-75-0000 SS MISCELLANEOUS EXPENSE - - - TOTAL $ (3,177) $ (70) $ (32,451) $ (136,775) $ (100,681) $ (4,325) NET REVENUE OVER EXPENDITURES $ (54,585) $ (74,085) $ (40,210) $ 81,187 $ 17,007 $ (38,041) SPECIAL REVENUE FUNDS HOUSING & REDEVELOPMENT AUTHORITY The Housing and Redevelopment Authority is comprised of the Mayor and four City Council members serving as the Board. The H.R.A. oversees all commercial and residential redevelopment activities in the community. RECYCLING This fund was closed in 2013 with a General Fund transfer eliminating the deficit fund balance. This recycling activity has been budgeted in the General Fund beginning in 2014. FORFEITURE The Forfeiture Fund covers the costs associated with drug and alcohol forfeitures of personal property. This account is funded by the sale of DWI and drug related vehicle forfeitures. State law governs and restricts the use of these funds to DWI/Drug related enforcement activities. FIRE EDUCATION/TRAINING The Fire Education & Training Fund is an education program that is designed to provide training to Police and Fire personnel. The Fund allows the City to use its existing trained Fire personnel to provide education services for both in-house and outside organizations. COMMUNITY CENTER The Community Center Fund purpose is to account for the costs to operate and maintain the Community Center building at 3301 Silver Lake Road. Fiscal Year 2014 HOUSING & REDEVELOPMENT AUTHORITY ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 2010 2011 2012 2013 2013 2014 REVENUES 301-3101-00-00 PROPERTY TAX LEVY/MVHC $ 112,412 $ 110,417 $ 109,905 $ 150,585 $ 148,857 $ 150,585 301-3804-00-00 REFUNDS AND REIMBURSEMENTS 11,681 41,622 83,408 35,000 - - 301-3810-00-00 INVESTMENT INCOME 20,184 6,203 542 2,500 2,995 3,000 TOTAL $ 144,277 $ 158,242 $ 193,855 $ 188,085 $ 151,852 $ 153,585 EXPENDITURES 301-4110-00-00 REGULAR EMPLOYEE $ 82,516 $ 75,073 $ 69,485 $ 72,650 $ 70,524 $ 72,308 301-4121-00-00 PERA 5,712 5,329 5,337 5,157 4,822 5,245 301-4122-00-00 FICA/MEDICARE 6,027 5,625 5,632 5,441 5,042 5,530 301-4131-00-00 INSURANCE HEALTH 7,071 8,970 5,614 8,578 4,995 7,529 301-4300-00-00 PROFESSIONAL SERVICES 7,709 24,216 44,047 10,500 5,468 6,000 301-4321-00-00 GMHC - PROGRAM FEE 12,500 12,500 12,500 12,500 12,500 12,500 301-4322-00-00 SALO PARK MAINT. CONTRACT 23,900 26,500 26,500 26,500 26,500 26,500 301-4324-00-00 ECONOMIC DEVELOPMENT 9,478 41,108 46,918 40,000 8,166 5,000 301-4499-00-00 MISCELLANEOUS EXPENSE 1,377 - - - - - 301-4920-00-00 TRANSFERS-OUT 28,600 28,600 - - - - TOTAL $ 184,890 $ 227,921 $ 216,031 $ 181,326 $ 138,016 $ 140,612 NET CHANGE $ (40,613) $ (69,679) $ (22,176) $ 6,759 $ 13,836 $ 12,973 BEGINNING FUND BALANCE $ (57,359) $ (97,972) $ (167,651) $ (189,827) $ (189,827) $ (175,991) ENDING FUND BALANCE $ (97,972) $ (167,651) $ (189,827) $ (183,068) $ (175,991) $ (163,018) Fiscal Year 2014 RECYCLING FUND (CLOSED IN 2013) ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET REVENUES 2010 2011 2012 2013 2013 2014 225-3362-00-00 RECYCLING GRANT RC $ $ 4,893 $ - $ - $ - $ 225-3362-00-00 RECYCLING GRANT HC - - 35,125 17,500 17,340 225-3410-01-00 CLEAN-UP DAY FEES 3,768 2,487 1,613 1,800 2,683 225-3810-00-00 INVESTMENT INCOME 11 - - - - 225-3891-00-00 MISCELLANEOUS REVENUE - - - 625 225-3920-00-00 TRANSFERS -IN LIQUOR - - - 25,000 21,158 TOTAL $ 3,779 $ 7,380 $ 36,738 $ 44,300 $ 41,806 $ - EXPENDITURES 225-4110-00-00 REGULAR EMPLOYEE $ 3,117 $ 2,180 $ 1,385 $ 1,250 $ 472 $ 225-4111-00-00 PR OVERTIME EMPLOYEE - 1,057 - - - 225-4121-00-00 PERA 449 468 151 - 225-4122-00-00 FICA/MEDICARE - - - - - 225-4131-00-00 INSURANCE HEALTH 169 351 94 257 - 225-4300-00-00 RC COMPOST 5,000 - - - - 225-4350-00-00 NEWSLETTER COSTS 8,118 4,881 4,775 4,750 5,501 225-4385-00-00 RECYCLING REBATE HC 15,555 - 31,611 15,750 15,520 225-4435-00-00 CLEAN-UP DAY COSTS 4,156 3,621 3,311 310 3,878 225-4499-00-00 MISCELLANEOUS EXPENSE - - 30 - - 225-4920-00-00 TRANSFERS -OUT - - - - - TOTAL $ 36,564 $ 12,559 $ 41,356 $ 22,317 $ 25,371 $ - NET CHANGE $ (32,785) $ (5,179) $ (4,618) $ 21,983 $ 16,435 $ - BEGINNING FUND BALANCE 26,147 (6,638) (11,817) (16,435) (16,435) - ENDING FUND BALANCE $ (6,638) $ (11,817) $ (16,435) $ 5,548 $ - $ - Fiscal Year 2014 FORFEITURE FUND ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET REVENUES 2010 2011 2012 2013 2013 2014 230-3360-00-00 GRANT REVENUE $ 5,807 $ 10,676 $ 1,552 $ 2,000 $ - $ - 230-3520-00-00 FORFEITURES 21,989 10,782 29,131 20,000 11,110 12,500 230-3810-00-01 INVESTMENT INCOME 47 3 (4) 25 - - 230-3891-00-00 MISCELLANEOUS INCOME - - - - - - TOTAL $ 27,843 $ 21,461 $ 30,679 $ 22,025 $ 11,110 $ 12,500 EXPENDITURES 230-4221-00-00 SUPPLIES- EQUIPMENT $ 9,118 $ 2,046 $ 21,426 $ 10,000 $ 2,607 $ 3,500 230-4226-00-00 GENERAL SUPPLIES 270 6,139 - - - - 230-4310-00-00 MISC CONTRACTED SERVICES 105 - $ 1,720 - - 230-4341-00-00 TRAINING 614 - - 500 - - 230-4499-00-00 MISCELLANEOUS EXPENSE 2,894 2,057 $ 775 1,000 2,704 2,750 230-4530-00-00 POLICE EQUIPMENT PURCHASED 41,406 29,255 $ 1,521 8,000 5,792 6,250 230-4920-00-00 TRANSFER -OUT - - - - - - TOTAL $ 54,407 $ 39,497 $ 25,443 $ 19,500 $ 11,103 $ 12,500 NET CHANGE $ (26,564) $ (18,036) $ 5,236 $ 2,525 $ 7 $ - BEGINNING FUND BALANCE 68,222 41,658 23,622 28,858 28,858 28,865 ENDING FUND BALANCE $ 41,658 $ 23,622 $ 28,858 $ 31,383 $ 28,865 $ 28,865 Fiscal Year 2014 REVENUES 240-3440-00-00 INSTRUCTOR FEES 240-3891-00-00 MISCELLANEOUS INCOME EXPENDITURES 447 240-4110-00-00 REGULAR EMPLOYEE 240-4121-00-00 PERA/FICA 240-4225-00-00 TRAINING SUPPLIES 240-4426-00-00 GENERALSUPPLIES 240-4499-00-00 MISCELLANEOUS EXPENSE FIRE EDUCATOR/TRAINING ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET 167 447 782 250 - 5,165 TOTAL $ 5,902 $ 7,176 $ 5,281 $ 5,000 $ 5,040 $ 5,500 $ 4,376 $ 3,580 $ 4,040 $ 4,250 $ 4,000 $ 4,200 - 50 52 65 376 390 597 2,239 417 425 308 250 - 157 162 135 1,186 300 TOTAL $ 5,073 $ 6,026 $ 4,671 $ 4,900 $ 5,870 $ 5,165 NET CHANGE $ 829 $ 1,150 $ 610 $ 100 $ (830) $ 335 BEGINNING FUND BALANCE 1,443 2,272 3,422 4,032 4,032 3,202 ENDING FUND BALANCE $ 2,272 $ 3,422 $ 4,032 $ 4,132 $ 3,202 $ 3,537 Fiscal Year 2014 COMMUNITY SERVICE CENTER ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET REVENUES 601-3410-0-0-00 RENTAL RECEIPTS (SCHOOL DISTRICT) $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 601-3810-0-0-00 INTEREST EARNINGS - 11 (18) 336 275 250 601-3920-0-0-00 RENT TRANSFER 66,100 66,100 68,150 70,150 70,150 73,650 TOTAL $ 191,100 $ 191,111 $ 193,132 $ 195,486 $ 195,425 $ 198,900 EXPENDITURES 601-4110-00-0000 CC REGULAR EMPLOYEE $ 9,967 $ 9,834 $ 10,040 $ 10,550 $ 10,310 $ 10,386 601-4111-00-0000 CC OVERTIME EMPLOYEE - 7 68 - 468 100 601-4121-00-0000 CC PERA 1,452 1,460 1,557 1,651 801 755 601-4131-00-0000 CC INSURANCE HEALTH 1,580 1,643 1,390 1,600 833 795 601-4226-00-0000 CC GENERAL SUPPLIES 952 373 665 675 180 550 601-4309-00-0000 CC CONTRACTED JANITORIAL 54,962 46,888 45,939 45,888 45,888 42,936 601-4310-00-0000 CC RUGS AND REFUSE SERVICES 6,511 6,176 7,330 7,400 7,278 7,650 601-4325-00-0000 CC COMMUNICATIONS - 144 491 120 1,655 1,690 601-4340-00-0000 CC REPAIRS & MAINTENANCE 34,797 36,009 33,309 45,000 38,650 39,000 601-4381-00-0000 CC ELECTRIC & GAS UTILITIES 55,094 54,569 61,037 64,089 66,635 71,966 601-4365-00-0000 CC INSURANCE PROPERTY/ LIABILITY - - - 7,390 - 4,050 TOTAL $ 165,315 $ 157,103 $ 161,826 $ 184,363 $ 172,698 $ 179,878 NET INCOME 25,785 34,007 31,306 11,123 22,727 19,022 NET CHANGE IN ASSETS / LIABILITIES (6,721) - - - - - TRANSFER TO BUILDING IMP FUND - - - (145,000) (145,000) (25,000) BEGINNING CASH BALANCE 79,162 90,949 124,956 156,262 156,262 33,989 ENDING CASH BALANCE $ 90,949 $ 124,956 $ 156,262 $ 22,385 $ 33,989 $ 28,011 CAPITAL FUNDS Capital Equipment Building Improvements Street Improvements Park Improvements Stormwater Fiscal Year 2014 REVENUES Capital Improvement Levy Liquor Operating Transfers MSA/Revolving Funds Water Filtration Transfer Trade/Sale of Equipment Miscellaneous EXPENDITURES Fire Public Works Streets Parks Administration/Finance NET CHANGE BEGINNING CASH BALANCE ENDING CASH BALANCE CAPITAL IMPROVEMENT PLAN 2013 - 2018 ACTUAL 98,330 $ 105,400 $ 157,850 2013 2014 2015 2016 2017 2018 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 108,200 108,200 108,200 108,200 108,200 108,200 90,000 90,000 90,000 90,000 90,000 90,000 50,000 50,000 50,000 50,000 50,000 50,000 25,244 5,400 5,400 5,400 5,400 5,400 2,250 - - - - - TOTAL $ 325,694 $ 303,600 $ 303,600 $ 303,600 $ 303,600 $ 303,600 $ 98,330 $ 105,400 $ 157,850 $ 140,150 $ 126,725 $ 152,425 9,763 109,500 53,500 63,750 35,500 $ 62,700 41,329 26,500 207,675 46,850 94,025 $ 7,200 91,861 - - 165,000 165,000 $ 170,000 9,480 9,500 70,000 - 68,000 $ - 45,872 44,750 15,600 8,400 8,675 $ 8,950 TOTAL $ 296,635 $ 295,650 $ 504,625 $ 424,150 $ 497,925 $ 401,275 $ 29,059 $ 7,950 $ (201,025) $ (120,550) $ (194,325) $ (97,675) 31,368 60,427 68,377 (132,648) (253,198) (447,523) $ 60,427 $ 68,377 $ (132,648) $ (253,198) $ (447,523) $ (545,198) Fiscal Year 2014 Police Department 1. Squad Cars 2. Unmarked Squad Car 3. Teardown/Building of Squad Cars 4. Equipment Replacement/Squad Cars 5. Mobile Data Computers/Squad Cars 6. Opticoms 7. Tasers 8. Firearms 9. Radar 10. Squad Radio's (in liue 11. Defibrillator's 12. Portable Radio's 13. CrimNet/State Computer Upgrades 14. Office Furniture/Garage doors 15. Reserve SUV 16. CSO Vehicle 17. Replace BizHub Fire Department* 1. Turnout Gear 2. Computers/Printers 3. Hose Replacement 4. Audio Visual Equipment 5. Defibrillator 6. Copier 7. Heavy Rescue Tool (Jaws for Life) 8. Saws (Chain & Cut Off) 9. Nozzle Replacement 10. Radio's - Hand Held 11. Office/Training Room Furniture CAPITAL IMPROVEMENT PLAN DETAIL 2013-2018 ACTUAL 2013 2014 2015 2016 2017 2018 (2) (2) (3) (2) (2) (2) $ 52,217 $ 56,000 $ 85,500 $ 58,000 $ 59,000 $ 60,000 - - 20,000 20,500 21,000 - 5,840 6,150 12,600 12,900 9,900 10,125 11,211 10,250 15,750 10,750 11,825 13,300 - 15,000 15,000 - 10,000 - - 3,000 4,000 3,000 4,262 - - - 5,000 - 4,948 5,000 6,000 - - 4,000 - - 51000 11,663 - - 5,000 6,000 - 8,189 5,000 - - 5,000 - 10,000 - 10,000 - 27,000 - - 29,000 - 17,000 TOTAL $ 98,330 $ 105,400 $ 157,850 $ 140,150 $ 126,725 $ 152,425 4,499 2,000 8,000 5,000 8,500 5,000 - 1,500 - 1,750 - 2,000 2,000 - 2,000 2,200 - - 2,500 2,500 - - 1,699 - 3,500 - 4,000 - 6,500 - - - - 8,000 - - 2,000 - 6,500 - - - 2,500 3,000 3,000 3,000 2,754 3,000 - 4,000 - Fiscal Year 2014 CAPITAL IMPROVEMENT PLAN DETAIL 2013-2018 ACTUAL 2013 2014 2015 2016 2017 2018 12. State Fire Code Software 1,500 13. Replace Rescue #11 (moved to 2014) - 80,000 - - 14. Pagers 2,824 - 3,000 3,000 2,500 15. Gas Monitor - 2,000 - - 16. Thermal Imager 10,000 10,000 17. Fans/Blowers 2,000 - 18. Appliances 2,000 - 19. Power Washer - 3,000 20. Boat & Motor 10,000 21. T. 0. Washer & Dryer 10,000 - - 22. S.C.B.A. Replacement/Testing - 35,000 - 45,000 23. Ice Rescue Equipment - 4,000 - 24. Fitness Equipment - 7,000 25. Vehicle Computers 8,000 - 25. Lucas Device (net of SAFR contributions) - - - TOTAL $ 9,763 $ 109,500 $ 53,500 $ 63,750 $ 35,500 $ 62,700 * Currently, the City is setting aside the purchase of a new Fire Pumper to replace Engine #13. Purchase is being deferred until funding is in place. Public Works Department 1. Snow Blade Attachment/Bobcat Replacement $ 8,283 $ 6,500 $ 6,675 $ 6,850 $ 7,025 $ 7,200 2. 1 -Ton Truck 31,571 - - 40,000 - - 3. Air Compressor - 21,000 - 4. Front -End Loader-Couple/Wing 145,000 5. 3/4 Ton Pickup Truck 35,000 6. Staff Car - Public Works Director 20,000 - - 7. Crack Filler - 50,000 8. Jib Crane - 37,000 9. PW Director computer (XP replacement) 1,475 - - - - TOTAL $ 41,329 $ 26,500 $ 207,675 $ 46,850 $ 94,025 $ 7,200 CAPITAL IMPROVEMENT PLAN DETAIL 2013-2018 Fiscal Year 2014 ACTUAL 2013 2014 2015 2016 2017 2018 Streets Department 1. Single Axel Plow Truck $ $ $ 165,000 $ - $ 170,000 2. Street Sweeper - 130,000 - 3. Utility Trailer (2) 35,000 4. Backhoe (moved back from 2014) 91,861 - - TOTAL $ 91,861 $ $ $ 165,000 $ 165,000 $ 170,000 Parks Department 1. Grounds Equipment & supplies $ - $ $ $ - $ - $ - 2. John Deere - Ice Rink Broom (Deferred from 2012) 9,480 3. Zero Turn Toro Mowers - 35,000 4. 3/4 Ton Truck/Crew Cab 35,000 5. John Deere Gator 9,500 - - 6. Pick Up Truck - 33,000 7. Utility Tractor 35,000 TOTAL $ 9,480 $ 9,500 $ 70,000 $ $ 68,000 $ Finance/Administration 1. Cisco Ethernet Switch/Transceiver's (Runs Police/Fire/PW/Liquor) - - 7,500 - - 2. File Server & Software Upgrades/Roseville 3,500 600 650 675 700 3. City Hall - Buzhub (Deferred to 2014) - 11,000 - - - - 4. Financial Software (Civic) 21,683 25,000 5. Elections Machines & Equipment - - - - - - 6. Computer equipment 5,095 5,250 7,500 7,750 8,000 8,250 7. Front Office cubes /carpet etc 19,094 - - - - - TOTAL $ 45,872 $ 44,750 $ 15,600 $ 8,400 $ 8,675 $ 8,950 TOTAL $ 296,635 $ 295,650 $ 504,625 $ 424,150 $ 497,925 $ 401,275 Fiscal Year 2014 REVENUES Community Fund Transfer Liquor Store Transfer EXPENDITURES City Hall Fire Public Works Parks BUILDING IMPROVEMENT FUND SUMMARY ACTUAL $ 27,998 BUDGET EST. ACTUAL BUDGET BUDGET $ 35,300 BUDGET BUDGET BUDGET 2012 $ 60,450 2013 $ 44,000 2013 2014 2015 118,824 2016 2017 2018 $ - $ 145,000 $ 145,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 - - - 73,000 73,000 73,000 73,000 73,000 TOTAL $ $ 145,000 $ 145,000 $ 98,000 $ 98,000 $ 98,000 $ 98,000 $ 98,000 $ - $ - $ 27,998 $ 185,000 $ 17,500 $ 11,000 $ 44,000 $ 10,300 - - - 6,050 - - - - - - 7,500 - 10,000 25,000 - 3,500 - 6,500 3,500 - - TOTAL $ - $ 3,500 $ 27,998 $ 185,000 $ 37,550 $ 14,500 $ 54,000 $ 35,300 NET CHANGE $ - $ 141,500 $ 117,002 $ (87,000) $ 60,450 $ 83,500 $ 44,000 $ 62,700 BEGINNING FUND BALANCE 1,822 1,822 1,822 118,824 31,824 92,274 175,774 219,774 ENDING FUND BALANCE $ 1,822 $ 143,322 $ 118,824 $ 31,824 $ 92,274 $ 175,774 $ 219,774 $ 282,474 Fiscal Year 2014 BUILDING IMPROVEMENT FUND ACTUAL BUDGET EST. ACTUAL BUDGET BUDGET BUDGET BUDGET BUDGET 2012 2013 2013 2014 2015 2016 2017 2018 REVENUES Community Fund Transfer $ - $ 145,000 $ 145,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 Liquor Store Transfer - - - 73,000 73,000 73,000 73,000 73,000 TOTAL $ - $ 145,000 $ 145,000 $ 98,000 $ 98,000 $ 98,000 $ 98,000 $ 98,000 EXPENDITURES City Hall Metal Door Frame & Replacement $ $ - $ - $ - $ $ - $ 44,000 $ - Benches / Awnings 5,297 - - City Offices redesign Finance/Police 22,701 185,000 Replacement of Fire Alarm Panel - - 10,000 - Gymnasium Ceiling Fans / Fixtures 7,500 - 10,300 Parking Lot Lighting - 11,000 - TOTAL $ - $ $ 27,998 $ 185,000 $ 17,500 $ 11,000 $ 44,000 $ 10,300 Fire Sealant Repair & Installation - - 1,050 - - - Install Ceiling Fans 4,000 Restoom - Occupancy 1,000 TOTAL $ - $ $ - $ - $ 6,050 $ $ $ Public Works Metal Door Frame & Replacement 7,500 - Security Cameras - 25,000 Drainage & Grading 10,000 TOTAL $ $ $ - $ - $ 7,500 $ $ 10,000 $ 25,000 Parks Replace Broken Masonry - Central Park 6,500 - - Reballast Lights - Central Park 3,500 - 3,500 TOTAL $ $ 3,500 $ $ $ 6,500 $ 3,500 $ $ - TOTAL IMPROVEMENTS $ $ 14,500 $ 54,000 $ 35,300 $ 3,500 $ 27,998 $ 185,000 $ 37,550 NET CHANGE 141,500 117,002 (87,000) 60,450 83,500 44,000 62,700 BEGINNING FUND BALANCE 1,822 1,822 1,822 118,824 31,824 92,274 175,774 219,774 ENDING FUND BALANCE $ 1,822 $ 143,322 $ 118,824 $ 31,824 $ 92,274 $ 175,774 $ 219,774 $ 282,474 Fiscal Year 2014 STREET IMPROVEMENT PROJECTS 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 REVENUES BOND PROCEEDS $1,728,988 $2,070,000 $1,913,000 $2,231,378 $2,264,955 $2,023,808 $2,529,505 $2,408,423 $2,540,698 2,023,808 $2,143,873 $2,366,705 $ ASSESSMENTS 75,840 177,000 TOTAL $1,804,828 $2,247,000 $1,913,000 $2,231,378 $2,264,955 $2,023,808 $2,529,505 $2,408,423 $2,540,698 $2,023,808 $2,143,873 $2,366,705 $ EXPENDITURES 2013 STREET PROJECT 1,564,474 238,723 2014 STREET PROJECT 1,753,600 438,400 2015 STREET PROJECT 1,504,000 376,000 2016 STREET PROJECT 1,754,400 438,600 2017 STREET PROJECT 1,780,800 445,200 2018 STREET PROJECT 1,591,200 397,800 2019 STREET PROJECT 1,988,800 497,200 2020 STREET PROJECT 1,893,600 473,400 2021 STREET PROJECT 1,997,600 499,400 2022 STREET PROJECT 1,591,200 397,800 2023 STREET PROJECT 1,685,600 421,400 2024 STREET PROJECT 1,860,800 465,200 TOTAL $1,564,474 $1,992,323 $1,942,400 $2,130,400 $2,219,400 $2,036,400 $2,386,600 $2,390,800 $2,471,000 $2,090,600 $2,083,400 $2,282,200 $ 465,200 $ 240,354 $ 254,677 $ (29,400) $ 100,978 $ 45,555 $ (12,592) $ 142,905 $ 17,623 $ 69,698 $ (66,792) $ 60,473 $ 84,505 $(465,200) EST BEGINNING FUND BALANCE 72,916 313,270 567,947 538,547 639,525 685,080 672,488 815,393 833,016 902,714 835,922 896,395 980,900 EST ENDING FUND BALANCE $ 313,270 $ 567,947 $ 538,547 $ 639,525 $ 685,080 $ 672,488 $ 815,393 $ 833,016 $ 902,714 $ 835,922 $ 896,395 $ 980,900 $ 515,700 SILVER LAKE STREET & UTILITY IMPROVEMENTS SILVER I I LANE I A MI NNEAPOLI S I ow Q > w _ 0 e 2017 - $1,970,000 2018 - $1,760,000 0 2019 - $2,200,000 ® 2020 - $2,095,000 - o w w Li AVE. N E. EE= z z H Y L 1�jEN I E. E, JJ HIL DA p� w I � JI N L I w o N V w w e w w n ST z z 0 ,4 d HIhHI 30 H VE E > Q w U' RACE w LTIm 9 E. "AVE. w w I n ALLEY n I � T• A Y B�ULF HERO w I aCCEy w� w q VF o0 w ALLEY 0 z 27 TH E. o C� z a 701 Xenia Avenue South, Suite 300 WSBMinneapolis, MN 55416 J www.wsbeng.Gom 183.54,-0Bm-FarlGifd,.,1M INFRASTRUCTURE ENGINEERING PIANNINGs CONSTRUCTION St. Anthony Village, Minnesota Street & Utility CIP for 2014 and Beyond Revised July 24, 2013 0 Q 0 .. PROGRAM YEAR _ 2014 - $2,192,000 0 2015 - $1,880,000 0 2016 - $2,193,000 0 2017 - $1,970,000 2018 - $1,760,000 0 2019 - $2,200,000 ® 2020 - $2,095,000 _ 2024 - $2,075,000 Schedule subject to change *$2,615,000 Total Project Cost ($855,000 StateAid Funds) am- �"iillae 2021 - $2,210,000 2022 - $1,760,000* _ 2023 - $1,865,000 _ 2024 - $2,075,000 Schedule subject to change *$2,615,000 Total Project Cost ($855,000 StateAid Funds) am- �"iillae Fiscal Year 2014 REVENUES 501-3810-0-0-00 PARK CHARGES 501-3810-0-0-00 INVESTMENT INCOME 501-3891-0-0-00 BOND PROCEEDS TOTAL PARK IMPROVEMENT FUND ACTUAL BUDGET EST. ACTUAL BUDGET BUDGET BUDGET BUDGET 2012 2013 2013 2014 2015 2016 2017 $ 57,000 $ 225,000 $ 242,565 $ 3,500 $ - $ - $ 63,000 (6) - (6) - - - 56,994 225,000 242,559 3,500 - - 63,000 EXPENDITURES 501-4499-00-0000 CAPITAL OUTLAYS $ - $ - $ - $ - $ - $ - $ - 501-4453-00-0000 EQUIPMENT - BALL FIELD/PLYGR 12,591 26,500 32,024 22,000 12,000 12,000 12,000 TOTAL 12,591 26,500 32,024 22,000 12,000 12,000 12,000 NET CHANGE $ 44,403 $ 198,500 $ 210,535 $ (18,500) $ (12,000) $ (12,000) $ 51,000 BEGINNING FUND BALANCE 36,006 80,409 278,909 489,444 470,944 458,944 446,944 ENDING FUND BALANCE $ 80,409 $ 278,909 $ 489,444 $ 470,944 $ 458,944 $ 446,944 $ 497,944 Fiscal Year 2014 REVENUES 702-3440-0-0-00 STORMWATER CHARGES UB 702-3810-0-0-00 INVESTMENT INCOME 702-3370-3-3-00 GRANT REVENUES MWMO 702-3899-0-0-00 MISCELLANEOUS TOTAL EXPENDITURES 702-4226-00-0000 GENERALSUPPLIES 702-4303-00-0000 ENGINEER EXPENSES 702-4303-00-0750 REG. SW TREATMENT PROJECT COSTS 702-4303-00-0760 ENG FEE-SALO POND WTR QLTY 702-4310-00-0000 MISC CONTRACTED SERVICES 702-4499-00-0000 MISCELLANEOUS EXPENSE 702-4920-00-0000 SW BOND PAYMENT TRANSFERS 702-4920-00-0000 DEBT LEVY TRANSFERS TOTAL NET CHANGE BEGINNING FUND BALANCE ENDING FUND BALANCE STORMWATER IMPROVEMENT FUND ACTUAL BUDGET EST ACTUAL BUDGET BUDGET BUDGET BUDGET BUDGET 2012 2013 2013 2014 2015 2016 2017 2018 $ 173,463 $ 176,932 $ 179,053 $ 182,634 $ 186,287 $ 190,012 $ 193,813 $ 197,689 4 250 250 400 300 275 275 275 - - 59,164 1,040,836 100,000 - - - 5,094 5,050 4,710 4,800 2,300 2,300 2,300 2,300 $ 178,561 $ 182,232 $ 243,177 $ 1,228,670 $ 288,887 $ 192,587 $ 196,388 $ 200,264 $ 103 4,000 $ 6,921 $ 250 $ 250 $ 250 $ 250 $ 250 1,607 1,250 640 1,250 1,250 1,250 1,250 1,250 - - 59,164 1,040,836 100,000 - - - - - - 18,000 36,000 28,000 28,000 28,000 2,874 1,500 1,361 1,500 1,500 1,500 1,500 1,500 157 150 355 150 150 150 150 150 150,735 147,900 147,900 151,800 8,500 - - - - - - - 25,000 170,000 170,000 170,000 $ 155,476 $ 154,800 $ 216,341 $ 1,213,786 $ 172,650 $ 201,150 $ 201,150 $ 201,150 $ 23,085 $ 27,432 $ 26,836 $ 14,884 $ 116,237 $ (8,563) $ (4,762) $ (886) $ 9,798 $ 32,883 $ 32,883 $ 59,718 $ 74,602 $ 190,839 $ 182,277 $ 177,514 $ 32,883 $ 60,315 $ 59,718 $ 74,602 $ 190,839 $ 182,277 $ 177,514 $ 176,628 DEBT SERVICE FUNDS -1 •Street Improvements •Tax Abatement and Lease Revenue •Other Debt Service Fiscal Year 2013 REVENUES STREET IMPROVEMENT LEVY SPECIAL ASSESSMENTS INVESTMENT INCOME OTHER TOTAL REVENUES EXPENDITURES DEBT SERVICE: PRINCIPAL INTEREST PAYING AGENT FEES PROFESSIONAL SERVICE TOTAL EXPENDITURES REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST TRANSFERS IN TOTAL OTHER FINANCING SOURCES NET CHANGE IN FUND BALANCE EST. FUND BALANCE -JANUARY 12013 EST. FUND BALANCE - DECEMBER 312013 STREET IMPROVEMENT DEBT SERVICE FUNDS COMBINED 1998-2007 DS Funds 2008 DS Fund 2009 DS Fund 2010 DS Fund 2011 DS Fund 2012 DS Fund BUDGET 503/345 365 512 514 516 518 2013 $ 824,330 $ 177,318 $ 185,450 $ 112,065 $ 138,684 $ 139,337 $ 1,577,184 157,233 - 22,795 6,354 26,063 51,727 264,172 8,500 1,575 2,050 1,395 2,975 575 17,070 $ 990,063 $ 178,893 $ 210,295 $ 119,814 $ 167,722 $ 191,639 $ 1,858,426 890,000 105,000 145,000 75,000 105,000 - 1,320,000 148,030 60,581 78,322 37,836 64,325 62,082 451,176 2,500 445 250 500 350 450 4,495 1,500 50 200 50 50 50 1,900 1,042,030 166,076 223,772 113,386 169,725 62,582 1,777,571 $ (51,967) $ 12,817 $ (13,477) $ 6,428 $ (2,003) $ 129,057 $ 80,855 84,406 - - - 84,406 84,406 - - - 84,406 $ 32,439 $ 12,817 $ (13,477) $ 6,428 $ (2,003) $ 129,057 $ 165,261 $ 1,285,879 $ 157,075 $ 418,698 $ 142,615 $ 297,489 $ - $ 2,301,756 $ 1,318,318 $ 169,892 $ 405,221 $ 149,043 $ 295,486 $ 129,057 $ 2,467,017 Fiscal Year 2014 STREET IMPROVEMENT DEBT SERVICE FUNDS COMBINED 1998-2007 DS Funds 2008 DS Fund 2009 DS Fund 2010 DS Fund 2011 DS Fund 2012 DS Fund 2013 DS Fund BUDGET 503/345 365 512 514 516 518 520 2014 REVENUES STREET IMPROVEMENT LEVY $ 906,268 $ 178,526 $ 185,975 $ 110,175 $ 140,626 $ 139,337 $ 118,685 $ 1,779,592 SPECIAL ASSESSMENTS 97,485 - 21,744 6,156 23,440 28,182 32,055 209,062 INVESTMENT INCOME 10,170 1,340 2,920 1,204 2,536 2,639 565 21,374 OTHER - - - - - - - - TOTAL REVENUES $ 1,013,923 $ 179,866 $ 210,639 $ 117,535 $ 166,602 $ 170,158 $ 151,305 $ 2,010,028 EXPENDITURES DEBT SERVICE: PRINCIPAL 805,000 110,000 150,000 80,000 105,000 125,000 - 1,375,000 INTEREST 137,050 56,950 73,918 36,092 61,175 47,763 36,338 449,286 PAYING AGENT FEES 2,500 445 250 500 350 450 - 4,495 PROFESSIONAL SERVICE 1,500 50 200 50 50 50 1,900 TOTAL EXPENDITURES 946,050 167,445 224,368 116,642 166,575 173,263 36,338 1,830,681 REVENUES OVER (UNDER) EXPENDITURES $ 67,873 $ 12,421 $ (13,729) $ 893 $ 27 $ (3,105) $ 114,967 $ 179,347 OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST - - - - TRANSFERS IN - TOTAL OTHER FINANCING SOURCES - - - - - NET CHANGE IN FUND BALANCE $ 67,873 $ 12,421 $ (13,729) $ 893 $ 27 $ (3,105) $ 114,967 $ 179,347 EST. FUND BALANCE - JANUARY 12014 $ 1,327,326 $ 172,957 $ 397,342 $ 160,715 $ 315,347 $ 354,425 $ - $ 2,728,112 EST. FUND BALANCE - DECEMBER 312014 $ 1,395,199 $ 185,378 $ 383,613 $ 161,608 $ 315,374 $ 351,320 $ 114,967 $ 2,907,459 Fiscal Year 2013 REVENUES TAX ABATEMENT/ LEASE REVENUE LEVY ISD DEBT CONTRIBUTION INVESTMENT INCOME OTHER TOTAL REVENUES EXPENDITURES DEBT SERVICE: PRINCIPAL INTEREST PAYING AGENT FEES PROFESSIONAL SERVICE TOTAL EXPENDITURES REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST TRANSFERS IN TOTAL OTHER FINANCING SOURCES NET CHANGE IN FUND BALANCE EST. FUND BALANCE - JANUARY 12014 EST. FUND BALANCE - DECEMBER 312014 TAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDS PUBLIC COMBINED TAX FACILITIES LEASE CENTRAL PARK EMERALD PARK ABATEMENT REVENUE 502 502 502 311 $ 24,469 $ 122,011 $ 146,480 $ 379,197 30,906 - 30,906 - 150 235 385 2,975 $ 55,525 $ 122,246 $ 177,771 $ 382,172 50,000 75,000 125,000 295,000 4,750 42,326 47,076 100,967 190 180 370 1,550 250 250 500 1,000 55,190 117,756 172,946 398,517 $ 335 $ 4,490 $ 4,825 $ (16,345) $ 335 $ 4,490 $ 4,825 $ (16,345) $ 220,207 $ 547,143 $ 225,032 $ 530,798 Fiscal Year 2014 TAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDS PUBLIC COMBINED TAX FACILITIES LEASE CENTRAL PARK EMERALD PARK ABATEMENT REVENUE 502 502 502 311 REVENUES TAX ABATEMENT/ LEASE REVENUE LEVY $ 26,126 $ 124,899 $ 151,025 $ 378,462 ISD DEBT CONTRIBUTION 32,999 - 32,999 - INVESTMENT INCOME 150 235 385 2,975 OTHER - - - TOTAL REVENUES $ 59,275 $ 125,134 $ 184,409 $ 381,437 EXPENDITURES DEBT SERVICE: PRINCIPAL 50,000 75,000 125,000 285,000 INTEREST 3,438 40,076 43,514 73,290 PAYING AGENT FEES 85 115 200 1,550 PROFESSIONAL SERVICE 50 50 100 1,000 TOTAL EXPENDITURES 53,573 115,241 168,814 360,840 REVENUES OVER (UNDER) EXPENDITURES $ 5,703 $ 9,893 $ 15,596 $ 20,597 OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST - - - - TRANSFERS IN TOTAL OTHER FINANCING SOURCES - - - - NET CHANGE IN FUND BALANCE $ 5,703 $ 9,893 $ 15,596 $ 20,597 EST. FUND BALANCE -JANUARY 12013 $ 215,995 $ 547,143 EST. FUND BALANCE - DECEMBER 312013 $ 231,591 $ 567,740 59 Fiscal Year 2013 OTHER DEBT SERVICE FUNDS PROFESSIONAL SERVICE - - TOTAL EXPENDITURES 145,940 69,603 215,543 NET CHANGE $ 4,945 $ (5,768) $ (823) BEGINNING FUND BALANCE -JANUARY 12013 141,492 73,623 $ 215,115 ENDING FUND BALANCE $ 146,437 $ 67,855 $ 214,292 STORMWATER STATE AID COMBINED OTHER 703 207 DEBT SERVICE REVENUES STORMWATER TRANSFER $ 150,735 $ - $ 150,735 MSA REVENUES - 63,600 63,600 INVESTMENT INCOME 150 235 385 OTHER - - - TOTAL REVENUES $ 150,885 $ 63,835 $ 214,720 EXPENDITURES DEBT SERVICE: PRINCIPAL 135,000 65,000 200,000 INTEREST 10,875 4,575 15,450 PAYING AGENT FEES 65 28 93 PROFESSIONAL SERVICE - - TOTAL EXPENDITURES 145,940 69,603 215,543 NET CHANGE $ 4,945 $ (5,768) $ (823) BEGINNING FUND BALANCE -JANUARY 12013 141,492 73,623 $ 215,115 ENDING FUND BALANCE $ 146,437 $ 67,855 $ 214,292 Fiscal Year 2014 OTHER DEBT SERVICE FUNDS COMBINED STORMWATER STATE AID OTHER DEBT 703 207 SERVICE REVENUES STORMWATER TRANSFER $ 151,800 $ - $ 151,800 MSA REVENUES - 62,250 62,250 INVESTMENT INCOME 150 235 385 OTHER - - - TOTAL REVENUES $ 151,950 $ 62,485 $ 214,435 EXPENDITURES DEBT SERVICE: PRINCIPAL 145,000 60,000 205,000 INTEREST 6,675 2,700 9,375 PAYING AGENT FEES 65 28 93 PROFESSIONAL SERVICE - - - TOTAL EXPENDITURES 151,740 62,728 214,468 NET CHANGE $ 210 $ (243) $ (33) BEGINNING FUND BALANCE -JANUARY 12014 146,437 67,855 $ 214,292 ENDING FUND BALANCE $ 146,647 $ 67,612 $ 214,259 •Budget Calendar •How are my taxes used? •Salaries •City Fund Balances •Financial Management Policy •Exhibit A i I 1 r 1 J� IMPORTANT DATES St. Anthony Budget Schedule for 2014 Budget January 11 & 12, 2013 Goal Setting, Financial Management and Planning. April 23, 2013: Public Hearing/Provide Residents with an Opportunity to have input in the budget process. April 30, 2013: Financial planning work session May - June: City Manager & Staff Meetings to discuss: » 2014 Operations and Use of LGA » Evaluate 5 -Year Capital Equipment needs » Develop debt levy mitigation plan tied to on-going » Road Improvement Program August 27, 2013: Presentation of the Proposed 2014 Operating Budget & Property Tax Levy to the City Council. September 10, 2013: Resolution passed: » Setting the proposed 2014 Operating Budget and Property Tax Levy. » Announce the date and time at which the final Budget and Tax Levy will be discussed. September — December: City Manager & Staff meet to confirm parameters and estimates used in budgeting process December 10, 2013: Presentation of 2014 Operating Budget and Levy with Public Input. » Adoption of the 2014 Operating Budget and Property Tax Levy. AVERAGE HOME VALUATION = ANNUAL BUDGET TAXES = ROAD LEVY TAXES = PUBLIC FACILITIES - P/W & FIRE TAX ABATEMENT CAPITAL IMPROVEMENTS TOTAL CITY PROPERTY TAXES = How are my taxes used? - 2014 $208,000 $813.14 $460.77 $97.99 $39.10 12.95 $1,423.95 2014 TAX LEVY % OF TAXES EXPENDITURES BUDGET EXPENDITURES BUDGET PAID Mayor / Council $83,391.00 $68,114.59 2.14% $17.41 Cable Franchise $39,014.00 $0.00 0.00% $0.00 General Management $125,047.00 $102,139.62 3.21% $26.10 Elections $31,706.00 $25,897.77 0.81% $6.62 Finance, Insurance/ Accounting $256,894.00 $148,569.54 4.67% $37.98 Finance, Assessing $52,604.00 $42,967.46 1.35% $10.98 Legal $103,750.00 $58,750.00 1.85% $15.01 Engineering, Planning/ Zoning $46,825.00 $38,247.12 1.20% $9.77 City Buildings $135,012.00 $110,279.13 3.47% $28.18 Emergency Management $66,609.00 $54,406.89 1.71% $13.90 Police Protection $1,841,007.00 $997,335.18 31.35% $254.89 Lauderdale/Falcon Heights Contracts $1,234,162.00 $30,102.00 0.95% $7.69 Dare Education $14,500.00 $0.00 0.00% $0.00 Fire Protection $916,117.00 $677,868.83 21.31% $173.25 Inspections, Building/Plumbing/Heating/Health $81,623.00 $0.00 0.00% $0.00 Animal Control $3,100.00 $2,532.11 0.08% $0.65 Public Works $861,048.00 $517,940.46 16.28% $132.37 Parks $299,474.00 $244,613.30 7.69% $62.52 Other Expenditures (operating transfers) $101,915.00 $61,915.00 1.95% $15.82 GENERAL FUND TOTAL EXPENDITURES $6,293,798.00 $3,181,679.00 100.00% $813.14 ROAD LEVY $1,779,592.00 $460.77 PUBLIC FACILITIES - P/W & FIRE $378,462.00 $97.99 TAX ABATEMENT $151,025.00 $39.10 CIP LEVY $50,000.00 $12.95 TOTAL LEVY $5,540,758.00 $1,423.95 L PS Department Position 2013 Salary 2014 Salary Council Mayor $7,500 $8,100 Mayor - Pro Tem $6,756 $7,356 Council member $6,000 $6,600 Administration City Manager $115,000 $120,000 City Clerk $58,531 $59,702 Finance Finance Director $93,725 $97,474 Accountant $57,117 $59,986 License/Permit Spec. $50,606 $51,619 Utility Billing Clerk $47,258 $48,203 Office Support Specialist $42,328 $43,598 Police Police Chief $102,128 $106,213 Captain $86,757 $90,238 Lieutenant $77,272 $80,363 Sergeant $76,295 $79,346 Investigator $67,933 $69,291 Police Officer Top $67,933 $69,291 Start $50,952 $51,972 CSO Officer $30,368 $30,975 Office Manager $58,510 $59,681 Office Support Specialist $44,907 $45,805 Data Entry Clerk (P -T) $14.14 Hour $14.42 Hour Fire Fire Chief $87,672 $85,280 Asst. Fire Chief $76,469 $78,757 Captain $66,275 $68,262 Firefighter Top $62,795 $64,046 Start $56,635 $57,763 Volunteer Firefighter- P/T $11.36-$13.26 Hr. $11.58-$13.52 Hr. Code Enforcement Officer- P/T $16.75-$17.50 Hr. $17.09-$17.85 Hr. Public Works Public Works Director $87,672 $91,179 Public Works Superintendent $73,029 $74,489 Mechanic $56,098 $57,220 Crew Leader $54,974 $56,074 Maintenance III $52,749 $53,804 Water/Sewer Operator $51,667 $52,701 Maintenance I Top $50,669 $51,682 Start $37,981 $38,720 Liquor Liquor Operations Manager $87,672 $91,179 Asst Liquor Operations Manager $63,586 $64,857 Liquor Store Manager $59,342 $60,529 Full -Time Liquor Clerk $46,176 $47,100 CITY FUND BALANCES The audited Fund Balances for City operations at the end of 2011 totaled $17,568,234. A review of those funds and a description of their intended use for budget years 2012 and 2013 are listed below. General Fund (101) - $1,624,700 The General Fund provides resources for financing general services and daily operations of the City including Administration, Finance/ Insurance, Police, Fire, Public Works and Parks Maintenance. The fund balance provides the City's Working Capital, Insurance Reserves, Contract Insurance Reserves/ Deductibles, Unemployment Reserves, and funds Pre -Paid Insurance requirements. MSA Road Project Fund (205) - $35,938 This fund was established for improvements to Streets that are designated as Minnesota State Aid Roads. The improvements are completed therefore the fund was closed in 2012. The remaining fund balance was used to retire the deficit fund balance in the 2009 Street Improvement Fund and a contribution to the 2013 Street Improvement Fund. MSA Bond Fund (207) - $74,747 This is the Debt Service associated with the State -Aid Street Improvement Bonds issued in 2000. The debt will be retired by 2015. Recycling Fund (225) - ($11,817) This Special Revenue fund's was established to manage recycling services and programs within the City limits. Grants from Hennepin and Ramsey Counties provide the primary funding for recycling. The fund revenues are committed sources for the City's annual Clean-up Day costs. The deficit fund balance will be retired by the share Hennepin County Grant proceeds not paid out as rebates and General Fund Transfer. Forfeiture Fund (230) - $23,622 This Special Revenue Fund's revenues are derived from the sale of vehicles and other seized assets confiscated for driving under the influence and drug-related offenses. State statute restricts the use of these funds to supplement the Police Department's operating fund for use in DUI/Drug-related enforcement, education and training. Fire Training Fund (240) - $3,422 The Fire Training Fund provides additional Police and Fire training outside of the General Fund Levy. Funding of this training is generated by the City's Certified Fire Instructors providing training services to other jurisdictions. HRA General Fund (301) - ($167,651) The HRA oversees all commercial and residential redevelopment activities in the community. The HRA General Fund allows for the payment of administrative costs which are associated stimulating development within the City. The deficit fund balance will be retired over time due to the 2013 increase in the HRA Levy and the elimination of the annual transfer to the General Fund. Capital Equipment Fund (401) - $41,065 The Capital Equipment Fund is used for major capital equipment purchases (refer to the 5 -Year Capital Equipment Plan). Current funding is derived from transfers of Liquor profits, Road State aid, Water Infiltration interest earnings and proceeds from the sale of existing equipment. Additional Funding has been established in 2013 with a Capital Improvement Levy of $50,000. Park Improvement Fund (501) - $36,006 The Park Improvement Fund provides for the renovation and refurbishing of the City's park system. Current revenue sources are donations from private sources and park land user fees. The fund revenues are designated for park improvements. Tax Abatement Bond Fund (502) - $132,245 This fund provides funds to support the bond payments for the Tax Abatement Bonds issued in 2001 & 2009 for Park Improvements. The 2001 bonds will be retired in 2016, reducing annual debt service requirements by approximately $55,000. The 2009 bonds will be retired in 2025, eliminating the remaining annual debt service requirements of approximately $175,000. Street Improvement Bond Fund (345/503) - $3,442,836 The Street Improvement Bond Fund revenue's include special assessments and a portion of Road improvement Levy. These proceeds are used to retire debt associated with road improvement bonds issued prior to 2009.The Fund balance above includes $2,164,079 of restricted funds related to the advance refunding of certain bond issues. The remaining Fund balance will be used to service the annual debt service requirements. Debt obligations serviced by this fund will be fully retired by 2023. Road Improvement Construction Fund (504) - $194,459 This represents the remaining project funds for Street Improvements prior to 2009. The disposition of this fund will be determined in connection with a debt service study performed during 2013. The fund's assets (cash) will be transferred in accordance with the study's findings and will result in the closure of this fund. Revolving Fund (509) - ($48,597) The Revolving Fund has served as general improvement fund for discretionary projects. City Council has designated the use of this fund to projects such as park improvements, capital equipment purchases, computer technology, street improvements and contingencies for emergency expenditures. 2012 MSA proceeds have eliminated the deficit fund balance. Building Improvement Fund (502) - $1,822 The fund was established to provide funding for infrastructure and non-recurring maintenance costs for City owned buildings and structures throughout the Village. Funding of these projects has been established in the 2013 Budget by transferring form the Community Center Fund and Liquor proceeds beginning in 2014. 2009 Street Improvement Construction Fund (511) - ($28,339) This fund accounted for the costs associated with the reconstruction of Chandler Drive and Foss Road. The reconstruction costs were funded by the 2009A - $2,630,000 improvement bond and special assessments. The 2011 deficit fund balance was retired by transfer from the Revolving Fund and the fund was closed as of 12/31/2012. 2009 Street Improvement Bond Fund (512) - $462,660 The 2009 Street Improvement Bond Fund was established to provide debt financing for the 2009 street improvements. The $2,630,000 debt issuance will be repaid with funds derived from the Road Improvement Levy and special assessment collections. The debt will be fully retired by 2025. 2010 Street Improvement Construction Fund (513) - $21,737 This fund accounted for the costs associated with the reconstruction of Silver Lane the mill and overlay of Old Highway 88. The reconstruction costs were funded by the 2010A - $1,375,000 improvement bond and special assessments. The projects were fully completed by 2012 therefore the remaining fund balance was transferred to the associated debt service fund and the capital fund was closed as of 12/31/2012. 2010 Road Improvement Bond Fund (514) - $73,494 The 2010 Street Improvement Bond Fund was established to provide debt financing for the 2010 street improvements. The $1,375,000 debt issuance will be repaid with funds derived from the Road Improvement Levy and special assessment collections. The debt will be fully retired by 2026. 2011 Street Improvement Construction Fund (515) - $189,591 This fund accounted for the costs associated with the reconstruction of Beldon Drive, Coolidge Street, Harding Street and Edward Street from 37th Avenue NE to 36th Avenue NE. The reconstruction costs were funded by the 2011A - $1,940,000 improvement bond. The fund balance will be used to pay any final project expenses and retire the retainage held; the remaining funds will then be transferred to the associated debt service fund. 2011 Road Improvement Bond Fund (516) - $211,695 The 2011 Street Improvement Bond Fund was established to provide debt financing for the 2011 street improvements. The $1,940,000 debt issuance will be repaid with funds derived from the Road Improvement Levy, special assessment collections and fund balance. The debt will be fully retired by 2027. Community Services/City Hall Fund (601) - $124,956 The Community Services/ City Hall Fund is used to fund the operation and maintenance of the City Hall building. Funding is comprised of annual rent charges of $125,000 from I.S.D. #282 for the Community Services portion of the building and a rent transfer from the General Fund for the segment of the building used for City Hall. Budgeted rent transfer for 2013 is $70,150. Fund balance transfers will prospectively provide for City Hall capital improvements via the Building Improvement Fund. Water &Sewer Fund JZ01) - $3,680,397 The Water & Sewer Fund is an enterprise fund used to provide water and sewer services to the community. Funding for operation and maintenance of the system is provided on a user -fee basis, which is based on consumption of water. Storm Water Fund (702) - ($7,730) The Primary source of revenues for this fund is the storm water charges. These collections are currently being used to retire bonds issued in 2000 for a major storm sewer improvement. Once Bonds are retired in 2015 these collections will be available to support storm water reconstruction costs incurred in the annual street projects. Storm Water Bond Fund (703) - $138,933 The Storm Water Bond Fund was established to provide debt financing for storm sewer improvements along 29th Avenue. The $1,610,000 debt issuance will be repaid with funds derived from storm water charges. The debt will be fully retired in 2015. Water Filtration & Purification Fund (704) - $5,059,865 The Water Filtration & Purification Fund was established and is dedicated to provide safe drinking water to the residents. The monies in this fund were derived from a cash settlement that the City received from the United States Army and Honeywell as damages for contaminating the City's water supply. The original ten-year agreement which provided 90% funding for operation and maintenance of the carbon filtration plant has expired. The City is now 100% responsible for the operation and maintenance of the plant. Historically, the annual interest earnings have funded yearly operation and maintenance costs. Since, the Minnesota Pollution Control Agency has indicated that contaminates in the water could be in the system for as much as 100 years a significant fund balance is maintained to address any future needs. Liquor Fund (705) - $2,168,070 The Liquor Fund is an enterprise fund used to account for operations from the City's municipal liquor stores. Profits from operations are directed to capital equipment purchases and reducing the general fund levy. The fund balance is substantially comprised of cash, inventory, buildings, and fixtures. Severance Fund (900) - $74,265 The Severance Fund is a restricted use fund that provides funding for employee personal leave and comp -time severance pay upon their termination of employment with the City. The City's General Fund liability for 2011 totaled $703,122, the Water/Sewer's liability totaled $92,564 and the year-end liability for Liquor Operations totaled $50,858. Since it is unlikely that all employees would leave the City at the same time, the fund balance is deemed adequate to fund short term payments. CITY OF ST. ANTHONY FINANCIAL MANAGEMENT POLICY 12/31/2013 I. SUMMARY..............................................................................................................1 II. REVENUE MANAGEMENT........................................................................................2 III. CASH AND INVESTMENTS........................................................................................ 3 IV. RESERVES............................................................................................................... 4 V. OPERATING BUDGET...............................................................................................5 VI. CAPITAL IMPROVEMENTS PLAN.............................................................................. 6 VII. DEBT MANAGEMENT..............................................................................................6 VII. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING............................................8 IX. RISK MANAGEMENT............................................................................................... 8 i�aar:3`r_� I. SUMMARY Scope: A Financial Management Plan serves two main purposes. It draws together in a single document the City's financial policies and establishes clear principles that should help both Staff and Council members make consistent and informed financial decisions in an increasingly challenging fiscal environment. Purpose• The City of St. Anthony has an important responsibility to its citizens to plan the adequate funding of services desired by the public, including the provision and maintenance of public facilities; to manage and plan municipal finances wisely, and to carefully account for public funds. The City strives to ensure that it is capable of funding and providing local government services needed by the community. The City will maintain or improve its infrastructure on a systematic basis to provide the community with quality neighborhoods and enhanced property values. Prudent planners must develop adaptive policies that provide citizens with the best possible service value within the prevailing financial context. In order to achieve this purpose, this plan establishes City policy in the following areas: Revenue Management Cash and Investments Operating Reserve Budget Capital Improvement Plan Debt Management Accounting, Auditing, Financial Risk Management Objectives: To provide both short term and long term future financial sustainability by ensuring adequate funding for providing services needed by the community. To support the City Council's policy-making by ensuring that important policy decisions are based on accurate and complete information. To provide logical principles to guide the decisions of the City Council and management. To employ revenue policies, which prevent undue or unbalanced reliance on certain revenues; distribute the cost of municipal services fairly; and provide adequate funding to operate desired programs. To provide essential public facilities and prevent deterioration of the City's public facilities and infrastructure. To protect and enhance the City's credit rating and prevent default on any municipal debt. 1 To ensure the protection of all City funds through a good system of financial planning and accounting controls. To create a document for staff and Council members to refer to during financial planning, budget preparation, and other financial management issues. II. REVENUE MANAGEMENT It is essential to responsibly manage the City's revenue sources to provide maximum service value to the community. Some revenue sources, such as intergovernmental transfers (LGA and MVHC) are outside of direct City control and are consequently unaddressed by this policy. This policy establishes guidance for the two major sources of City revenue: property taxes and fees/charges. Property Taxes: The property tax rate will not be increased without exploring all other alternatives. Basic City services, as annually defined and approved by the City Council, will be funded to the maximum extent possible by increases in market valuation, (i.e., new tax base growth and valuation increase). Priorities for increasing the property tax rate include: Long-term protection of the City's infrastructure. Meeting legal mandates imposed by outside agencies. Maintaining adequate fund balance and reserve funds sufficient to maintain or improve the City's bond rating. Property tax rate increases to meet other purposes will be based on the following criteria: A clear expression of community need. The existence of community partnerships willing to share resources. Establishment of clearly defined objectives and measurements of success. Maintain current level of City Services. Service Fees and Charges: The City will establish service fees and charges wherever appropriate for the purpose of keeping the property tax rate at a minimum and to fairly allocate the full cost of services to the users of those services. Specifically, the City will: Establish utility rates sufficient to fund both the operating costs and the replacement of capital equipment items, plus maintain an adequate level of working capital. As part of the City's enterprise effort, evaluate City services and pursue actions to accomplish the following: The City will charge non-resident fees, which reflect the total cost of the activity or programs. Make services financially self-supporting or, whenever possible, strive to develop and maintain them as possible. Establish user charges and fees at or near a level related to the direct, indirect, and overhead cost of providing the services for the enterprise operations. Annually review City services and identify those for which charging user fees are appropriate. These services will be identified as enterprise services and fees will be set for each. Included, as part of this process, will be a market analysis that compares our fees to that charged by other cities. Identify some enterprise services as entrepreneurial in nature. The intent of entrepreneurial services will be to maximize revenues to the extent the market allows. Waive or offer reduced fees to youth, seniors, community service groups, and other special population groups identified by the Council as requiring funding support to maintain program offerings. Selected criteria: To determine the specific rate to charge a fee for services rendered, the rate criteria can be one of five approaches: 1. Market Comparison ➢ Attempt to set fees equal to the market rate. 2. Maximum set by External Source ➢ Fees set by legislation, Uniform Building Code, etc. 3. Entrepreneurial Approach ➢ Fees will be at the top of the market. 4. Recover the Cost of Service ➢ Program will be self-supporting. 5. Utility Fees ➢ An analysis will be completed each year to determine the rate necessary to balance the operating budget. III. CASH AND INVESTMENTS Effective cash management is essential to good fiscal management. Investment returns on funds not immediately required can provide a significant source of revenue for the City. Investment policies must be well founded and uncompromisingly applied in their legal and administrative aspects in order to protect the City funds being invested. Legal Aspects: Minnesota Statutes authorize and define an investment program for municipal governments. A. Investment Instruments Authorization The City of St Anthony shall invest in the following instruments as allowed by Minnesota Statutes: a. United States Treasury obligations b. Federal Agency issues c. Repurchase agreements (repo's) d. Certificates of deposit e. Commercial paper - prime f. Bankers acceptances - prime g. Money Market funds investing exclusively in U. S. government agency issues B. Supplemental Depositories Administrative Process: Investing the City funds shall be undertaken in a manner, which seeks to insure the preservation of capital in the overall portfolio. Safety of principal is the foremost objective; additionally, liquidity and yield are also important considerations. It is essential that money is always available when needed; therefore, the investment goal is to maximize yield while providing cash flow to meet expenditure needs. The City shall seek to conduct its investment transactions with several reputable investment security dealers and qualifying banks. The qualifying bank or dealer must have demonstrated, over a significant period of time, a successful, profitable, and reliable operation. Special care should be exercised when considering new services. The City will analyze market conditions and investment securities to determine what yield can be obtained and attempt to secure the best possible return on all investments consistent with security and liquidity requirements. Portfolio diversification must also be considered so that investments are not concentrated in one institution, in one type of investment, or purchased from one dealer. The investment portfolio of the City shall be designed to attain an average rate of return regularly exceeding the average return on three month U.S. Treasury bills, while seeking to augment returns above this threshold consistent with budgetary cycles, economic conditions, risk limitations, and prudent investment principles. Investment officials participating in the investment process shall seek to act responsibly as custodians of the public trust and shall avoid any transaction that might impair public confidence in the City of St. Anthony's ability to govern effectively. IV. RESERVES It is important for the financial stability of the City to maintain reserve funds for unanticipated expenditures or unforeseen emergencies, as well as to provide adequate working capital for current operating needs so as to avoid short-term borrowing. Policy Statement: 1. The City will assign annual general fund surpluses to a Contingency Reserve Fund from the prior year's General Fund budget. These funds are available for appropriation by the Council for unanticipated expenditures and unforeseen emergencies. Council will review the request for funding on a scheduled basis and authorize funding as necessary. In an emergency, the City Manager has the authority to commit funds from the Contingency Reserve Fund. 2. The City will maintain fund balances in the General and Special Revenue Funds at a level which will avoid issuing short-term debt to meet the cash flow needs of the current operating budget. Generally, the goal of the City is to maintain a minimum balance of 30% - 35% of the operating budget. Within the general operating fund is the accounting of the Police contractual services provided to Lauderdale and Falcon Heights. Since each City makes payment on a monthly basis, there are no reserves deemed necessary for these expenditures. This need could fluctuate with each year's budget objectives and appropriations such as large capital expenditures and variations in the collection of revenues. V. OPERATING BUDGET The Operating Budget is the annual financial plan for funding the costs of City services and programs. The General Operating Budget includes the General Fund, the Special Revenue Funds, the Street Reconstruction Fund, and the Capital Equipment Fund. Enterprise operations are budgeted in separate Enterprise Funds. 1. The City Manager shall submit a balanced budget in which appropriations shall not reasonably exceed the total of the estimated revenues and available fund balance. 2. The City will provide for all current expenditures with current revenues. The City will avoid budgetary procedures that balance current expenditures at the expense of meeting future years' budgets. 3. The City will coordinate the development of the 5 -Year Capital Equipment Budget with the development of the operating budget. Operating costs associated with capital improvements will be projected, approved by Council and budgeted on a project basis. 4. The budget will provide for adequate operation, maintenance, replacement of City equipment and for their orderly replacement. 5. The impact on the operating budget from any new programs or activities being proposed should be minimized by providing funding with newly created revenues whenever possible. 6. The City will maintain a budgetary control system to help it adhere to the budget. 7. The City administration will prepare monthly reports comparing actual revenues and expenditures to the budgeted amounts. 8. The operating budget will provide for the major goals to be achieved and the services and programs to be delivered for the level of funding provided. 9. When establishing operating expenses, Enterprise fund budgets shall be balanced with operating revenues. Reserves from operations can be appropriated to provide replacement costs of property, buildings, equipment, or if appropriate, used when establishing rates and charges for services. 10. Each year, the City Council will approve an operating budget to establish a maximum level of total expenditures. The City Manager will be allowed to reallocate budgeted funds between departments and programs as needed during the year, provided that total maximum expenditures are not exceeded. VI. CAPITAL IMPROVEMENTS The demand for services and the cost of building and maintaining the City's infrastructure continues to increase. No City can afford to accomplish every project or meet every service demand. Therefore, a methodology must be employed that provides a realistic projection of community needs, the meeting of those needs, and a framework to support City Council prioritization of those needs. Capital improvements include the scheduling of public improvements for the community over a five-year to ten-year period and take into account the community's financial capabilities as well as its goals and priorities. A "capital improvement" is defined as any major nonrecurring expenditure for physical facilities of government. Typical expenditures are the cost of land acquisition, construction of roads, utilities, parks, vehicles and capital equipment. Capital improvements are directly linked to goals and policies, land use, community needs and sections of the Comprehensive Plan. Development Process: Staff will comprise, prioritize, consolidate and recommend Capital Improvement Projects. Devise proposed funding sources for proposed projects. Recommended funding sources will be clearly stated for each project. Analyze debt service related to new projects. Each project, when applicable, will include its separate impact on the tax levy and/or utility charges as well as its total dollar cost. Project and analyze total debt service related to the total debt of the City. A debt study will be provided summarizing the impact of the project, review of the revenues and proposed debt. The City Council will evaluate all proposed Capital Improvements and decide on the following: Project Prioritization Funding Source Acceptable Financial Impact on Tax Levy, Total Debt, or Utility Rate Levels. VII. DEBT MANAGEMENT The use of borrowing and debt is an important and flexible revenue source available to the City. Debt is a mechanism, which allows capital improvements to proceed when needed, in advance of when it would otherwise be possible. It can reduce long-term costs due to inflation, prevent lost opportunities, and equalize the costs of improvements to present and future constituencies. Debt management is an integral part of the financial management of the City. Adequate resources must be provided for the repayment of debt, and the level of debt incurred by the City must be effectively controlled to amounts that are manageable and within levels that will maintain or enhance the City's credit rating. A goal of debt management is to stabilize the overall debt burden and future tax levy requirements to ensure that issued debt can be repaid and prevents default on any municipal debt. Policy Statement: Wise and prudent use of debt provides fiscal and service advantages. Overuse of debt places a burden on the fiscal resources of the City and its taxpayers. The following guidelines provide a framework and limit on debt utilization: 1. The City will confine long-term borrowing to planned capital improvements. 2. The City will not use long-term debt for current operations. 3. The City will pay back debt within a period not to exceed the expected useful life of the projects, with at least 50% of the principal retired within two-thirds of the term of the bond issue. 4. Total general obligation debt shall not exceed 2% of the total market valuation of taxable property in the City. 5. Direct net debt (gross debt less available debt service funds) shall not exceed 3% of the total market valuation of taxable property in the City. 6. The City will maintain good communications with bond rating agencies regarding its financial condition. The City will follow a policy of full disclosure in every financial report and bond prospectus. 7. The City will use refunding mechanisms to reduce interest cost when economically feasible. 8. The City will manage the Debt Levy associated with its 20 year Road Improvement Program to reduce the overall future high point of levy requirements during the final years of the program. The City will apply future unencumbered utility charges; Municipal State Aid fund, excess bond balances and one time revenue sources to accomplish this reduction in future levy requirements. See Exhibit A for the current projections of the plans impact. VIII. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING The key to effective financial management is to provide accurate, current, and meaningful information about the City's operations to guide decision making and enhance and protect the City's financial position. Policy Statement: 1. The City's accounting system will maintain records on a basis consistent with generally accepted accounting standards and principles for local government accounting as set forth by the Government Accounting Standards Board (GASB) and in conformance with the State Auditor's requirements per State Statutes. 2. The City will establish and maintain a high standard of accounting practices. 3. The City will follow a policy of full disclosure written in clear and understandable language in all reports on its financial condition. 4. A primary goal of the Finance Department is to provide timely monthly, quarterly and annual financial reports to users. 5. An independent public accounting firm will perform an annual audit and issue an opinion on the City's financial statements. 6. The City Council will review the audit report, approve its findings and meet with the Auditor to discuss any questions they might have in regard to the audit. IX. RISK MANAGEMENT A comprehensive risk management plan seeks to manage the risks of loss encountered in the everyday operations of an organization. Risk management involves such key components as risk avoidance, risk reduction, risk assumption, and risk transfers through the purchase of insurance. The purpose of establishing a Risk Management Policy is to help maintain the integrity and financial stability of the City, protect its employees from injury, and reduce overall costs of operations. Policy Statement: 1. The City will maintain a Risk Management Program that will minimize the impact of legal liabilities, natural disasters or other emergencies through the following activities: a. Loss prevention - prevent losses where possible b. Loss control - reduces or mitigates losses c. Loss financing - provide a means to finance losses d. Loss information management - collects and analyzes data to make prudent prevention, control and financing decisions 2. The City will review and analyze all areas of risk in order to, whenever possible, avoid and reduce risks or transfer risks to other entities. Of the risks that must be retained, it shall be the policy to fund the risks which the City can afford and transfer all other risks to insurers. 3. The City will maintain an active safety committee comprised of City employees. 4. The City will periodically conduct educational safety and risk avoidance programs within its various divisions. 5. The City will, on an ongoing basis, analyze the feasibility of self -funding and other cooperative funding options in lieu of purchasing outside insurance in order to provide the best coverage at the most economical cost. 1WXnoII:111_1