HomeMy WebLinkAbout2018 Budget BookCity of St. Anthony Village
3301 Silver Lake Road
St. Anthony, Minnesota 55418
www.savmn.com City of
St. Anthony
ANNUAL BUDGET
2018
The 2018 Annual Budget is a
document that provides the
fi nancial framework for the City’s
operations in the upcoming year.
It helps to ensure that the City’s
resources are used in a cost eff ective
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, enterprise
funds, special revenue funds, capital
funds, debts service funds and
overall budget information.
TABLE OF CONTENTS
Principal City Officials .................................................. 1
Organizational Chart .................................................... 2
Management Summary ................................................ 3
GENERAL FUND
Revenues Summary ............................................... 10
Revenues Graph ..................................................... 11
Expenditures Summary ......................................... 12
Expenditures Graph ............................................... 13
Overview of Departments ..................................... 14
Revenues Detail ..................................................... 16
Expenditures Detail .............................................. 19
Mayor/Council ....................................................... 19
General Management ............................................ 19
Planning ................................................................... 19
Elections................................................................... 20
Financial Services ................................................... 20
Legal ......................................................................... 21
Assessing ................................................................. 21
City Buildings ......................................................... 21
Cable Franchise ...................................................... 22
Police Protection ..................................................... 22
Fire Protection......................................................... 23
Protective Inspections ............................................ 24
Emergency Management ...................................... 24
Public Works ........................................................... 25
Parks......................................................................... 26
Other Expenditures & Transfers .......................... 27
ENTERPRISE FUNDS
Liquor Operations
Combined Operations ......................................... 30
Utility Fund
Summary ............................................................... 32
Water ...................................................................... 33
Sewer ...................................................................... 35
SPECIAL REVENUE FUNDS
Housing & Redevelopment ...................................... 38
Recycling ..................................................................... 39
Forfeiture ..................................................................... 40
Fire Educator/Training ............................................. 41
Community Service Center ...................................... 42
CAPITAL FUNDS
Capital Improvement Plan
Overview ............................................................... 44
Summary Detail .................................................... 45
Building Improvement .............................................. 47
Street Improvement Project ...................................... 48
Public Utility Infrastructure ..................................... 49
Stormwater Improvement......................................... 50
Park Improvement ..................................................... 51
DEBT SERVICE FUNDS
Street Improvement Debt Service ............................ 54
Tax Abatement & Lease Revenue Debt .................. 56
BUDGET INFORMATION
Budget Calendar .......................................................... 60
How are my taxes used ............................................... 61
Salaries .......................................................................... 62
City Fund Balances ...................................................... 66
Financial Management Policy .................................... 67
CITY OF ST. ANTHONY VILLAGE
3301 Silver Lake Road
St. Anthony, MN 55418
Phone: (612) 782-3301 Fax: (612) 782-3302
website: www.savmn.com
e-mail: city@savmn.com
twitter: @cityofstanthony
Principal City Officials
Mayor
Jerome O. Faust
Council Members
Hal Gray
Jan Jenson
Thomas Randle
Randy Stille
City Staff
Mark Casey, City Manager
Nicole Miller, City Clerk
Shelly Rueckert, Finance Director
Mark Sitarz, Fire Chief
Michael Larson, Liquor Operations Manager
Jon Mangseth, Police Chief
Jay Hartman, Public Works Director
Charlie Yunker, Assistant to City Manager
1
Engineer - WSB & Associates Full-Time Positions = 57
Financial - Ehlers & Associates Part-Time Positions = 50
Legal - Dorsey & Whitney Public Works Seasonal = 10
Planner - WSB & Associates Police Reserves (Unpaid) = 12
Building Inspections - City of New Brighton
Consultants
Parks Commission
City Manager
5 Full time Employees
25 Part time Employees
FINANCE
2018
ADMINISTRATION
7 Full time Employees
24 Part time Employees
MAYOR AND COUNCIL MEMBERS
Planning Commission
City Clerk
POLICE
St. Anthony Organizational Chart
LIQUOR OPERATIONS
Assistant to the City Manager
1 Shared Employee
23 Full time Employees5 Full time Employees
12 Reserve Officers
PUBLIC WORKS
14 Full time Employees
FIRE
10 Seasonal Employees
2
Management Summary
In preparing the 2018 Budget, Staff continued its mission to maintain a high level of City services with
the use of financially conservative budgeting. The 2018 Budget resulted in a $399,226 increase over
last year’s levy amount, equating to a 6.19% levy increase.
General and HRA Funds
Each year the General Fund revenue and expenditure budget line items are examined for changes in
expected collections/charges, labor adjustments, changes in contract rates, insurance rates, utility
costs, usage of various materials or needs, etc. The findings of this examination produce the drivers
associated with the proposed 11.25% increase in the General Fund Levy equaling a $402,041 increase-
see below:
Personnel costs - 71% of General Fund expenditures*, overall costs down $228,877 or 4.51%
The Unions wage increases at the 2018 contracts amounts
Health Insurance premium increase of 9% is shared 50/50 by City and the Union and
Non-union employees Consistent with the Union contracts
Union Longevity and Step increases
Reflects the reduction of three police officer positions and absorbing the cost
sharing of supervisory positions previously funded by the Falcon Heights police
contract.
Contracted services - 8% of expenditures, overall costs down $33,189
Public Works Miscellaneous contract costs lower by $10,334
Contracted planning costs shared with HRA Fund reducing General Fund cost by
$14,925
School district portion of Ramsey County Elections contracted services billed directly
to School district in 2018 – $4,037
Other Insurance costs – 3.5% of expenditures, overall costs lower by $18,858 or 7.38%
Property, casualty and liability costs increased by 2%
Worker’s compensation costs decreased by 16%
Pass through costs – 5.5% of expenditures, up $11,905 or 3.37%, in turn certain revenues
increase
Higher gasoline costs / Higher gasoline reimbursements
Higher Permits / Higher Building inspection fees
3
Remaining budget line items - 12% of expenditures or $851,078, net cost up $12,171 or 1.45%
Includes costs for: street sealcoating and striping, repairs and maintenance, supplies,
utilities, fuels, training, printing, and deductibles
Transfer of Liquor operating profits reduced by $50,000 in 2018 to maintain sufficient working
capital within the Liquor fund
Reduction in Charges for Services of $653,772 substantially represented by the termination of
the police services contract with the City of Falcon Heights
For the 2017 levy process the future costs associated with the officer involved shooting were
not included into the 2017 levy. During 2016 these costs were paid by the General Fund. The
2016 General Fund ending fund balance was within the City’s targeted fund balance range.
Costs associated with the officer involved shooting in 2017 were again paid by the General
Fund. A transfer of $370,000 of capital fund reserves has been included in the proposed year-
end transfers to maintain the general fund balance at 35%. The 2018 Levy does not include any
further costs associated with the officer involved shooting.
* 2018 General Fund Budget for Expenditures is $6,835,142
**2018 General Fund Budget for Revenues is $6,844,116
The HRA Budget and Levy cost driver is substantially personnel costs. Therefore the proposed Levy
increase for the HRA is 3.00% or $4,734.
The 2018 Debt Related Levies are proposed to decrease by $7,549 over the 2017 combined levies. A
debt levy reduction program (Peak to Plateau) began in 2014 to stabilize the annual increase in levies
created by the annual street reconstruction plan. Without the use of resources committed to this
strategy the impact of 2018 street bonds issued along with existing debt service requirements would
have required an additional 6.98% increase in the overall Levy.
Infrastructure Improvements / Debt Levies
During the past several budget cycles there has been significant reconstruction of City streets,
sidewalks, storm water systems, Silver Lake Village, City buildings and park infrastructures.
The 2017 infrastructure projects included:
Penrod Lane, Skycroft Dr. to 36th Ave
Skycroft Drive, Penrod Ln. to Maplewood Dr
Chelmsford Road, Maplewood Dr. to 36th Ave
Maplewood Drive, Skycroft Dr. to Highcrest Rd
4
The 2018 planned infrastructure projects included:
Macalester Drive, 37th Ave. to Railway
Foss Road, 37th Ave. to Chandler Drive Rd.
Highcrest Road, 37th Ave. to End
See Street and Utility Improvement map, immediately following memo
Funding for the 2018 projects will come from bonds and special assessments. The bonds issues have 15
year payment terms. The Debt Levy is the funding source for the annual payment of the bond principal
and interest. The 2018 Debt Related Levies are proposed to decrease by a combined 0.31% compared
to the 2017 combined levies. A debt levy reduction strategy (Peak to Plateau) began in 2014 to
stabilize the annual increase in levies created by the annual street reconstruction plan. Without the
use of the resources committed to this program the impact of 2018 bonds issued along with existing
debt service requirements would have an added impact of 6.98% to the Overall Levy.
Capital Fund Levies
2018 Capital Funds Levies are proposed to stay flat with no increase or decrease for the year.
Levy
The total for all levies is $6,850,011. The levy increase without the benefit of reduced Debt levy the
levy increase would have been 13.29%. With the property tax relief applied the overall levy increase
will be limited to $399,226 or 6.19% percent. A summary of the total levies is as follows:
2018
General Fund Levy $3,975,534
CIP Levy $ 233,200
Street Improvement Levy $1,833,431
Lease Revenue Bonds/Public Facilities $ 344,882
HRA Levy $ 162,534
Tax Abatement $ 227,430
Building Improvement Levy $ 73,000
Total $6,850,011
In 2017, the median valuation of the single family home within the City equals $274,000 (Hennepin
County portion). The median valuation is the value at which 50% of the homes are valued lower and
50% are valued higher. The General Fund Levy of $3,975,534 supports the 2018 cost of providing City
services. Therefore an owner of median valued home in the Village will pay $1,781.73 in Property Taxes
for City services.
5
A breakdown of the costs includes: $1,059.19 for Police, Fire, Public Works and Park maintenance;
$488.48 for Streets related debt service; $91.89 for the Fire and Public Works buildings related debt
service; $60.59 for parks, sidewalks, flood control / drainage and intersection improvements related
debt service; and $81.58 for the Capital Equipment and Building Improvements.
Capital Equipment Purchases - Appropriation = $1,042,485
The proposed 2018 Capital Equipment Budget totals $1,042,485. The 2018 revenue for funding capital
equipment will be provided by the Capital Improvement Levy, MSA Revolving Funds, sales of existing
equipment, tax abatement bond proceeds (Firetruck), and donations/grants. A review of the 2018
revenue and expenditures is as follows:
Revenues:
Capital Improvement Levy 233,200$ Finance/Administration
MSA/Revolving Funds 90,000 Computer Hardware 13,050
Trade/Sale of Equipment 3,500 Furniture and Equipment -
Donations/Grants 40,465 Council Chambers - AV Equipment 81,894
Total Revenues 367,165$ Total Finance/Administration 94,944$
Expenditures:Public Works:
Streets Department
Police Department Fleet replacements -$
Squad Cars 83,160$ Heavy Equipment 6,623
Unmarked Cars 29,561 Specialty Equipment 70,358
Technology 110,500 76,981$
Specialty Equipment 12,448 Parks Department
General Equipment 19,887
Total Police 255,556$ Heavy Equipment/Fleet Replacement 10,750$
Mowers and Field Maintenance 9,918
Fire Department Speciality Equipment 5,980
Vehicles 500,000$ 26,648$
Protective Gear 58,630
Technology 541 Total Public Works 103,629$
Protective Equipment/Tools 10,200
Office Furniture 8,021 Total Expenditures 1,042,485$
Debt Service Payments 10,964
Total Fire 588,356$
Grants, Donations and Partnerships
To help offset the cost of operations and capital equipment, Staff continues to participate in Federal,
State and local grant programs. Donations from private sources along with City partnerships with local
organizations also generate financial benefits. Since 1999 the City has received $31,832,182 in total
grants, donations and US Army AOP proceeds. When spread over a population of 8,965, this represents
$3,551 per resident.
6
Recently accepted Grants and donations include:
Met Council I & I Grant for 2014 and 2016 Street Projects - $73,668
Ramsey County Emergency Management (Fire Department) - $7,733
Joyce Mercier (Police Department) - $1,240
Hennepin County Recycling Grant - $18,989
Ramsey County, Mirror Lake dredging - $8,960
Gloria Wiese (Police and Fire) - $1,000
US Department of Justice, Police Body Camera grant - $40,500
Estate of John D. MacQueen (Police Department) - $100,000
Liquor Operations
The profitability of St. Anthony’s Liquor Operations continues to be a focus for City Council and Staff.
Liquor sales at both stores were impacted by increased competition within the local Liquor business
beginning in late 2013. The reversal of this affect began in June 2015 and has continued through 2017.
Reduced traffic in the Silver Lake Village shopping area continues to hold down sales volume at that
location. The individual Liquor store sales have been projected at either no growth or conservative
growth rate for 2018 budget purposes. Therefore the use of 2018 liquor profits to support general
operations has been set at amount that reflects current expectations of approximately $200,000.
Conclusion
“Our mission is to be a progressive and livable community,
a walkable Village which is sustainable, safe and secure”
The Mayor, City Council and Staff will continue to closely monitor the needs of everyone in 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. Due in large part to our-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, Hennepin/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 (Metro Cities), our local Chamber of Commerce and Kiwanis.
Undoubtedly, the responsible management of our financial resources will contribute to providing
strong services and infrastructure improvements to everyone in our community. Management of this
process is a rewarding challenge for the City Council and Staff.
7
SILVER
LAKE
STREET & UTILITY
RECONSTRUCTION
PROGRAM
2019 - $2,340,000
2018 - $2,240,000
2021 - $2,340,000
2020 - $2,020,000
2023 - $2,620,000
2022 - $2,710,000
2024 - $2,430,000
2025 - $2,630,000
Schedule subject to change
2026 - $2,790,000
2027 - $3,180,000
MILL & OVERLAY
PROGRAM
ANTHONY LN - $44,100
SILVER LAKE TERR - $30,200
2018:
2020:
2018 TOTAL COST: $2,284,100
2020 TOTAL COST: $2,050,200
STREET & UTILITY IMPROVEMENTS
St. Anthony Village, Minnesota
Street & Utility CIP for 2018 and Beyond
Revised May 16, 2017
701 Xenia Avenue South, Suite 300
www.wsbeng.com
Minneapolis, MN 55416
INFRASTRUCTURE ENGINEERING PLANNING CONSTRUCTION
WSB
763-541-4800 - Fax 763-541-1700
Exhibit A
8
GENERAL FUND
The General Fund accounts for resources devoted to financing general services.
These include General Government, Police, Fire, Public Works and Parks. It is the
largest budget and is the main operating fund of the City.
GENERAL FUND
9
Fiscal Year 2018
ACTUAL ACTUAL ACTUAL ACTUAL
AMENDED
BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
Taxes 3,381,333$ 3,551,089$ 3,437,605$ 3,536,079$ 3,760,365$ 3,760,365$ 4,171,053$ 10.9%
Licenses 70,412 69,743 78,038 81,552 76,676 85,005 81,550 6.4%
Permits 272,178 281,358 218,415 222,527 149,581 248,505 183,727 22.8%
Intergovernmental Revenue 519,621 880,847 906,764 941,005 930,356 965,112 930,595 0.0%
Charges for Services 1,390,906 1,413,986 1,501,073 1,513,189 1,589,473 1,581,062 938,189 -41.0%
Fines 123,113 122,980 129,167 84,934 123,250 80,162 78,900 -36.0%
Reimbursement Revenues 233,408 306,643 290,011 472,109 248,260 339,185 260,102 4.8%
Transfers In 380,800 264,244 195,060 433,606 249,060 619,060 200,000 -19.7%
TOTAL GENERAL FUND REVENUES 6,371,771$ 6,890,891$ 6,756,133$ 7,285,001$ 7,127,022$ 7,678,457$ 6,844,116$ -4.2%
% CHANGE
GENERAL FUND REVENUES SUMMARY
10
61%
1%
3%
13%
14%
1%4%3%
GENERAL FUND REVENUES
Tax Levy
Licenses
Permits
Intergov't Revenue
Charges for Services
Fines
Reimburseable Revenue
Transfers
11
Fiscal Year 2018
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
% CHANGE
2013 2014 2015 2016 2017 2017 2018
Administration
Mayor/City Council 67,690$ 80,794$ 74,823$ 80,340$ 81,648$ 81,344$ 83,873$ 2.7%
General Management 121,749 124,436 110,654 115,771 123,779 120,273 132,242 6.8%
Planning 64,860 59,320 62,287 121,952 75,399 117,755 53,672 -28.8%
Elections 23,635 29,742 22,647 22,114 27,450 23,819 23,340 -15.0%
Financial Services 245,127 260,168 320,341 341,367 341,911 342,449 365,626 6.9%
Legal 72,739 162,670 135,029 104,693 115,125 97,500 111,110 -3.5%
Assessing 49,760 50,090 52,697 59,338 62,084 61,914 65,581 5.6%
City Buildings 135,544 133,011 136,933 156,991 202,663 197,790 207,026 2.2%
Cable Franchise 42,631 35,788 37,129 42,703 43,049 46,376 49,382 14.7%
Public Safety
Police Protection 3,087,303 3,135,984 3,203,231 3,399,742 3,471,245 3,172,535 3,144,401 -9.4%
Fire Protection 940,362 1,006,656 979,897 1,029,340 1,058,474 1,082,728 1,100,021 3.9%
Protective Services 153,903 162,235 123,253 118,685 86,968 130,453 94,430 8.6%
Emergency Management 61,987 60,494 66,228 67,806 73,053 72,421 80,422 10.1%
Public Works
Public Works 869,370 856,797 859,315 795,817 919,940 811,187 927,838 0.9%
Parks 260,776 299,696 300,726 293,059 316,783 292,500 303,637 -4.2%
Other Expenditures and Transfers
Non-Departmental 47,710 108,994 297,486 661,628 92,420 996,845 92,542 0.1%
TOTAL FUND EXPENDITURES 6,198,569$ 6,566,874$ 6,782,676$ 7,411,346$ 7,091,990$ 7,647,888$ 6,835,142$ -3.6%
GENERAL FUND TOTAL REVENUES 6,371,771$ 6,890,891$ 6,756,133$ 7,285,001$ 7,127,022$ 7,678,457$ 6,844,116$ -4.0%
Surplus (Deficit)173,202$ 324,017$ (26,543)$ (126,345)$ 35,031$ 30,568$ 8,974$ -74.4%
GENERAL FUND EXPENDITURES SUMMARY
12
8%
5%
1%
46%3%
17%
14%
5%1%
GENERAL FUND EXPENDITURES
General Gov't 8%
Financial Services 5%
Inspections 1%
Police 46%
City Buildings 3%
Fire 17%
Public Works 14%
Parks 5%
Reimburseable Expenditures 1%
13
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 policies 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 oversees all of the elections for the City of St. Anthony
Village. Even year elections include Federal, State and Judicial contests. Odd
year elections include Municipal and School Board contests. All elections are
administered by the Ramsey County election department.
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 and levy.
Investment of City funds.
Compliance with Auditing Standards.
Providing accounting and human resource services on a contracted
basis
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.
Legal:
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 necessary maintenance and repairs to buildings and
grounds. Public Works staff performs ongoing maintenance to ensure all city
buildings operate efficiently and minimize energy costs.
Cable Franchise:
The Cable Franchise budget covers costs related to cable productions of Saint
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 proactive 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.
14
Overview of Departments
The department is comprised of a Police Chief, one (1) Captain, one (1)
Lieutenant, three (3) Sergeants, one (1) investigator, thirteen (13) patrol officers
and one (1) full time civilian community service officer. The department also
employs two (2) full-time secretaries to support the department’s overall goals
and objectives. In addition to the sworn officers, twelve (12) Police Reserves
help maintain the professional excellence of the department.
The police department also provides 24-hour contractual police services for the
City of Lauderdale. Four (4) officers are dedicated to that community for police
protection and response.
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 (5) full-time firefighters, one (1) Assistant
Fire Chief, a Fire Chief and approximately twenty (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 (2) 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.
Public Works Department:
The Public Works Department is comprised of fourteen (14) full-time
employees, twelve (12) being maintenance and two (2) management staff. The
maintenance staff is organized in to three main work areas, Streets, Parks and
Water and sanitary sewer operations. Public Works staffs often cross over
assigned work areas as operational needs arise.
Streets:
The 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 five (5) city parks and three (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.
15
Fiscal Year 2018
ACTUAL ACTUAL ACTUAL ACTUAL
AMENDED
BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
TAXES
101-3101-0-0-01 TAX - CURRENT HENNEPIN/RAMSEY 3,076,723$ 3,085,173$ 3,265,084$ 3,342,377$ 3,502,023$ 3,502,023$ 3,896,023$
101-3102-0-0-01 TAX - DELINQUENT 7,129 31,132 (28,794) (7,486) 12,500 12,500 7,500
101-3103-0-0-02 TAX - MOBILE HOME/NON-LEVY 7,689 9,184 591 11,797 4,733 4,733 1,500
101-3105-0-0-01 TAX - TIF 289,792 425,600 200,724 189,391 241,109 241,109 266,030
TOTAL 3,381,333$ 3,551,089$ 3,437,605$ 3,536,079$ 3,760,365$ 3,760,365$ 4,171,053$
LICENSES
101-3210-1-1-01 LICENSE ON SALE INTOXICATING 24,600$ 24,600$ 29,200$ 32,800$ 32,800$ 32,800$ 32,800$
101-3210-1-1-02 LIQUOR INVST /COMPLIANCE - - 500 500 - - -
101-3210-1-1-03 LICENSE WINE & BEER 3,000 2,250 3,188 4,313 3,000 6,000 6,000
101-3210-1-1-04 LICENSE BEER 3.2%200 550 550 550 550 550 550
101-3210-1-1-05 LICENSE WINE - - - - - -
101-3211-1-1-01 LICENSE RENTAL SF 13,173 14,850 15,375 15,950 13,600 14,200 15,000
101-3211-1-1-02 LICENSE RENTAL MULTI FAMILY 15,910 15,500 17,382 16,990 17,150 19,870 16,990
101-3212-1-1-00 LICENSE CIGARETTE SALES 2,700 3,000 2,700 2,100 2,700 2,700 2,100
101-3213-1-2-00 LICENSE DOG 1,148 325 1,185 404 - - -
101-3214-1-1-00 LICENSE SERVICE STATION 860 813 1,076 1,560 1,076 1,560 1,560
101-3215-1-1-00 LICENSE OTHER 2,526 1,840 682 560 600 1,250 600
101-3216-1-2-00 LICENSE FIREWORKS 200 100 100 100 100 100 100
101-3217-1-1-00 LICENSE AMUSEMENT 900 900 5 - - - -
101-3218-1-1-00 LICENSE GENERAL CONTRACTOR 3,695 3,665 4,745 4,375 3,750 4,625 4,500
101-3219-1-1-00 LICENSE HAULERS 1,500 1,350 1,350 1,350 1,350 1,350 1,350
TOTAL 70,412$ 69,743$ 78,038$ 81,552$ 76,676$ 85,005$ 81,550$
PERMITS
101-3220-1-1-00 PERMITS LAND USE 200$ 1,800$ 1,600$ 1,000$ 600$ 6,300$ 600$
101-3221-1-1-00 PERMITS BUILDING 152,647 94,372 140,846 119,942 84,342 112,750 90,421
101-3221-1-1-01 PERMITS PLAN CHECK 63,878 31,698 28,070 45,895 22,202 53,500 36,456
101-3222-1-1-00 PERMITS GAS, HVAC 10,258 56,734 9,481 12,646 10,058 23,600 17,000
101-3223-1-1-00 PERMITS PLUMBING 20,483 53,484 7,887 10,831 6,896 12,565 11,800
101-3224-1-1-00 PERMITS ELECTRICAL 13,755 31,778 17,495 15,078 14,575 16,575 12,500
101-3225-1-1-00 PERMITS ADMIN FEES 6,912 6,803 8,646 9,130 7,004 10,995 8,200
101-3228-1-1-00 PERMITS ALARM 3,765 3,970 3,880 5,300 3,605 5,595 4,500
101-3229-1-1-00 PERMITS MISCELLANEOUS 280 720 510 2,705 300 6,625 2,250
TOTAL 272,178$ 281,358$ 218,415$ 222,527$ 149,581$ 248,505$ 183,727$
GENERAL FUND REVENUES DETAIL
16
Fiscal Year 2018
ACTUAL ACTUAL ACTUAL ACTUAL
AMENDED
BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
GENERAL FUND REVENUES DETAIL
INTERGOVERNMENTAL
101-3310-2-3-00 FEDERAL GRANTS 81,747 3,450 8,003 4,841 6,050 6,092 7,100
101-3320-2-2-01 ISD 282- DARE PROGRAM 14,500 15,281 14,500 15,462 14,500 14,500 14,500
101-3330-0-0-00 MVHC/LGA 43 442,967 505,415 523,010 528,255 528,255 552,238
101-3340-0-0-00 STATE AID- PERA INCREASE 7,197 7,197 7,197 7,197 7,197 7,197 7,197
101-3342-2-2-00 STATE AID- FIRE RELIEF 45,672 49,251 47,725 50,174 45,672 45,672 45,672
101-3346-2-2-00 STATE AID- POLICE 172,796 181,935 189,440 197,374 187,930 207,448 171,630
101-3348-3-2-00 STATE AID- MSA MAINTENANCE 73,682 76,749 83,997 89,905 87,750 88,708 88,708
101-3350-2-2-00 LOCAL GRANTS- FIRE (DISABILITY & ED) 71,215 57,674 11,588 13,024 8,800 35,290 8,800
101-3360-2-2-00 LOCAL GRANTS- POLICE 46,023 45,387 38,454 33,575 43,952 31,700 34,500
101-3365-1-1-00 LOCAL GRANTS- MISCELLANEOUS 150 66 195 (97) 250 250 250
101-3370-2-2-00 LOCAL GRANTS- PW 6,596 891 250 6,540 - - -
TOTAL 519,621$ 880,847$ 906,764$ 941,005$ 930,356$ 965,112$ 930,595$
101-3380-1-1-03 CS MWMO 30,000$ 34,772$ 85,735$ 94,881$ 103,135$ 103,135$ 108,292$
101-3380-1-1-04 CS BIRCHWOOD 19,732 10,224 7,345 7,531 8,150 8,150 8,150
101-3380-1-2-07 CS ISD 282 10,708 10,162 7,439 5,741 9,752 11,410 8,500
101-3380-2-1-08 CS POLICE SERVICES 1,445 3,736 4,065 - 3,400 3,400 -
101-3380-3-1-05 CS HENNEPIN 19,723 19,723 25,440 28,493 31,281 31,312 31,905
101-3380-3-1-06 CS NEW BRIGHTON FUEL 105,238 101,207 102,277 70,491 88,575 78,475 88,575
101-3380-5-1-01 CS LAUDERDALE 602,030 617,081 634,386 653,026 672,590 672,590 692,768
101-3380-5-1-02 CS FALCON HGTS 602,030 617,081 634,386 653,026 672,590 672,590 -
TOTAL 1,390,906$ 1,413,986$ 1,501,073$ 1,513,189$ 1,589,473$ 1,581,062$ 938,189$
FINES
101-3510-1-1-00 COURT FINES 116,103$ 113,385$ 120,277$ 80,119$ 115,000$ 71,912$ 72,000$
101-3510-1-1-01 FALSE ALARMS
2,150 5,650 4,825 3,600 3,750 3,750 3,750
101-3885-2-1-00 POLICE IMPOUND FEES
4,860 3,945 4,065 1,215 4,500 4,500 3,150
TOTAL 123,113$ 122,980$ 129,167$ 84,934$ 123,250$ 80,162$ 78,900$
REIMBURSEMENTS AND OTHER REVENUES
101-3622-1-1-00 WT LEASE RENTALS 67,281$ 74,505$ 79,322$ 82,245$ 85,268$ 59,414$ 56,252$
101-3800-1-1-00 DONATIONS GENERAL 1,000 0 0 500 500 500 500
101-3800-2-1-01 DONATIONS PD 1,200 10,500 100 - 500 100,500 500
101-3800-2-1-02 DONATIONS PD CRIME PREVENTION 1,200 - 3,303 720 - - -
101-3800-4-1-00 DONATIONS PARKS 500 1,300 - 400 500 500 500
CHARGES FOR SERVICES
17
Fiscal Year 2018
ACTUAL ACTUAL ACTUAL ACTUAL
AMENDED
BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
GENERAL FUND REVENUES DETAIL
101-3804-1-1-00 RR- MISCELLANEOUS 21,364 9,233 31,411 150,977 6,517 12,500 15,000
101-3805-4-1-00 CABLE FRANCHISE FEES 104,089 109,009 108,104 113,672 108,975 116,456 119,350
101-3410-0-1-00 CLEAN-UP DAY FEES - 2,572 - - - - -
101-3809-0-0-00 LMC DIVIDENDS 25,859 43,451 42,276 65,930 24,500 24,500 35,000
101-3810-0-0-00 INVESTMENT INCOME (7,315) 29,840 22,960 26,856 20,000 23,000 31,500
101-3810-1-1-00 MISCELLANEOUS 8,113 2,700 1,305 (5,370) 1,500 1,160 1,500
101-3890-0-0-00 INSURANCE PROCEEDS 10,117 23,533 1,230 36,179 - 655 -
TOTAL 233,408$ 306,643$ 290,011$ 472,109$ 248,260$ 339,185$ 260,102$
TRANSFERS IN
101-3920-0-0-00 LIQUOR FUND 330,800$ 214,244$ 67,849$ 156,396$ 249,060$ 249,060$ 200,000$
101-3920-0-0-00 WATER/SEWER FUND - -- - - - -
101-3920-0-0-00 WATER FILTRATION INT EARNINGS 50,000 50,000 50,000 200,000 - - -
101-3920-0-0-00 CAPITAL RESERVE TRANSFER - - - - - 370,000 -
101-3920-0-0-00 CONDUIT FEE REASSIGNED - - 77,211 77,210 - - -
TOTAL 380,800$ 264,244$ 195,060$ 433,606$ 249,060$ 619,060$ 200,000$
TOTAL FUND REVENUE 6,371,771$ 6,890,891$ 6,756,133$ 7,285,001$ 7,127,022$ 7,678,457$ 6,844,116$
18
Fiscal Year 2018 12/31/2015
$14.00
ACTUAL
2013
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
BUDGET
2017
EST. ACTUAL
2017
BUDGET
2018
MAYOR / CITY COUNCIL
101-4110-11-0000 CN REGULAR EMPLOYEE 32,256$ 35,256$ 34,156$ 38,256$ 38,256$ 35,919$ 38,256$
101-4121-11-0000 CN PERA 1,613 1,763 1,708 1,913 1,913 1,796 1,913
101-4122-11-0000 CN FICA/MEDICARE 551 919 698 555 720 538 575
101-4300-11-0000 CN PROFESSIONAL SERVICES 3,753 4,371 3,000 920 5,000 3,500 3,500
101-4309-11-0000 CN MISC CONTRACTED SERVICES 221 745 916 887 1,000 865 1,010
101-4315-11-0000 CN RECORDING SERVICE 3,873 4,453 4,182 4,679 4,624 6,311 5,315
101-4341-11-0000 CN TRAINING, CONF., AND MTG.7,420 9,223 10,096 12,877 10,600 12,210 12,500
101-4342-11-0000 CN MEMBERSHIPS & DUES 11,109 11,855 13,815 12,797 13,460 12,800 13,729
101-4345-11-0000 CN INTERGOVERMENTAL ACTIVITIES 1,212 47 - - - 650 -
101-4352-11-0000 CN CITY NEWSLETTER 5,173 10,950 5,178 6,502 5,500 6,180 6,500
101-4499-10-0000 CN MISCELLANEOUS 510 1,213 1,074 954 575 575 575
TOTAL 67,690$ 80,794$ 74,823$ 80,340$ 81,648$ 81,344$ 83,873$
GENERAL MANAGEMENT
101-4110-12-0000 GM REGULAR EMPLOYEE 67,483$ 61,084$ 63,616$ 68,479$ 69,403$ 70,315$ 75,850$
101-4121-12-0000 GM PERA 4,000 4,715 4,586 4,993 5,205 5,274 5,689
101-4122-12-0000 GM FICA/MEDICARE 4,522 3,978 4,979 3,544 5,309 3,890 5,803
101-4131-12-0000 GM INSURANCE HEALTH 7,954 10,613 10,598 11,652 11,653 11,331 11,893
101-4135-12-0000 GM INSURANCE WC - - 244 522 1,188 1,078 330
101-4211-12-0000 GM OFFICE SUPPLIES 1,044 526 218 64 1,046 350 500
101-4300-12-0000 GM PROFESSIONAL SERVICES 193 8,883 - - 500 500 510
101-4306-12-0000 GM CONTRACTED HR 11,844 9,180 - - - - -
101-4309-12-0000 GM MISC CONTRACTED SERVICES 352 467 467 355 400 350 405
101-4341-12-0000 GM TRAINING, CONF., AND MTG.12,966 11,962 13,146 12,310 15,000 13,225 16,760
101-4342-12-0000 GM MEMBERSHIPS & DUES 6,039 5,996 5,717 6,553 6,750 6,700 6,900
101-4343-12-0000 GM HEALTH & SAFETY PROGRAMS 5,032 6,948 7,011 7,086 7,225 7,160 7,500
101-4499-12-0000 GM MISCELLANEOUS - 85 71 213 100 100 102
TOTAL 121,749$ 124,436$ 110,654$ 115,771$ 123,779$ 120,273$ 132,242$
PLANNING
101-4110-13-0100 PL REGULAR EMPLOYEE 1,075$ 1,182$ 5,494$ 6,143$ 6,376$ 6,350$ 7,125$
101-4110-13-0000 PL COMMISSION 2,405 2,155 3,000 2,500 3,000
101-4111-13-0000 PL OVERTIME - - 35 - 306 - 250
101-4121-13-0000 PL PERA - - 427 461 485 485 553
101-4122-13-0000 PL FICA/MEDICARE - 17 424 635 714 665 794
101-4131-13-0000 PL INSURANCE HEALTH - - 1,370 1,690 1,691 1,652 1,732
GENERAL FUND EXPENDITURES DETAIL
19
Fiscal Year 2018 12/31/2015
$14.00
ACTUAL
2013
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
BUDGET
2017
EST. ACTUAL
2017
BUDGET
2018
GENERAL FUND EXPENDITURES DETAIL
101-4226-13-0000 PL GENERAL SUPPLIES 73 696 344 132 128 60 130
101-4302-13-0000 PL CONTRACTED PLANNER 55,675 51,355 46,973 49,690 56,100 55,600 33,975
101-4302-13-0100 PL COMP PLAN - PLANNER - - 680 56,483 - 45,693 -
101-4305-13-0000 PL GIS CONTRACTED SERVICES 7,972 5,827 3,760 4,563 6,000 4,750 5,500
101-4341-13-0000 PL TRAINING, CONF. & MTG.65 243 326 - 450 - 459
101-4351-13-0000 PL NOTICES & PUBLICATIONS - - 48 - 150 - 154
TOTAL 64,860$ 59,320$ 62,287$ 121,952$ 75,399$ 117,755$ 53,672$
ELECTIONS
101-4110-14-0000 EL REGULAR EMPLOYEE 12,594$ 11,987$ -$ -$ -$ -$ -$
101-4111-14-0000 EL OVERTIME 538 877 - - - - -
101-4112-14-0000 EL PART-TIME EMPLOYEE 2,403 6,926 - - - - -
101-4121-14-0000 EL PERA 1,021 894 - - - - -
101-4122-14-0000 EL FICA/MEDICARE 942 1,323 - - - - -
101-4131-14-0000 EL INSURANCE HEALTH 1,480 2,535 - - - - -
101-4211-14-0000 EL OFFICE SUPPLIES 1,236 1,885 489 934 510 510 525
101-4221-14-0000 EL SUPPLIES- EQUIPMENT - 132 16 - 2,840 2,702 2,702
101-4226-14-0000 EL POSTAGE ABSENTEE 300 239 - - - - -
101-4309-14-0000 EL CONTRACTED SERVICES - - 19,173 19,713 23,750 19,713 19,713
101-4339-14-0000 EL REPAIR & MAINTENANCE - 1,042 1,042 1,267 - 694 -
101-4341-14-0000 EL TRAINING, CONF. & MTG.1,381 724 1,598 200 350 200 400
101-4342-14-0000 EL MEMBERSHIPS & DUES 205 300 56 - - - -
101-4351-14-0000 EL NOTICES & PUBLICATIONS 1,225 678 273 - - - -
101-4499-14-0000 EL MISCELLANEOUS 310 200 - - - - -
TOTAL 23,635$ 29,742$ 22,647$ 22,114$ 27,450$ 23,819$ 23,340$
FINANCIAL SERVICES
101-4110-15-0000 FS REGULAR EMPLOYEE 88,266$ 95,945$ 147,854$ 166,690$ 169,537$ 173,990$ 187,037$
101-4111-15-0000 FS OVERTIME 1,700 816 1,020 1,563 1,000 2,100 1,030
101-4121-15-0000 FS PERA 6,386 6,521 6,837 12,864 12,715 13,495 14,105
101-4122-15-0000 FS FICA/MEDICARE 6,793 7,195 10,022 10,625 12,970 11,484 14,387
101-4131-15-0000 FS INSURANCE HEALTH 10,681 13,043 19,189 21,562 21,243 18,846 22,200
101-4135-15-0000 FS INSURANCE WC - 1,282 1,192 836 1,984 1,850 745
101-4133-15-0000 FS LIFE INSURANCE 607 577 790 905 887 800 905
101-4211-15-0000 FS OFFICE SUPPLIES 5,356 6,412 6,643 5,662 6,150 5,600 6,150
101-4221-15-0000 FS SUPPLIES - EQUIP - 1,159 258 853 1,020 950 1,000
101-4226-15-0000 FS GENERAL SUPPLIES 2,763 1,296 1,063 2,176 1,400 1,550 1,450
20
Fiscal Year 2018 12/31/2015
$14.00
ACTUAL
2013
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
BUDGET
2017
EST. ACTUAL
2017
BUDGET
2018
GENERAL FUND EXPENDITURES DETAIL
101-4300-15-0000 FS PROFESSIONAL SERVICES 16,888 17,049 14,511 17,220 18,510 18,450 19,065
101-4309-15-0000 FS CONTRACTED IT & SW SUPPORT 923 2,327 1,540 3,088 3,250 3,250 3,685
101-4310-15-0000 FS MISC CONTRACTED SERVICES 9,225 3,447 4,936 4,230 4,450 4,154 4,158
101-4315-15-0000 FS HC ASSESSOR SERVICES 419 445 462 460 500 460 510
101-4325-15-0000 FS COMMUNICATIONS 952 909 940 1,159 800 640 2,156
101-4339-15-0000 FS REPAIR & MAINTENANCE - - - 328 163 205 166
101-4341-15-0000 FS TRAINING, CONF. & MTG.1,378 3,555 3,387 3,307 3,500 5,650 4,500
101-4342-15-0000 FS MEMBERSHIPS & DUES 60 225 329 515 280 500 350
101-4350-15-0000 FS PRINTED FORMS & ENVELOPES 1,599 1,381 1,738 1,381 1,450 1,175 1,275
101-4351-15-0000 FS NOTICES & PUBLICATIONS 1,575 1,238 658 1,115 1,350 1,520 1,450
101-4365-15-0000 FS INSURANCE PROPERTY / LIABILITY 73,743 88,418 90,437 78,867 71,750 68,962 72,090
101-4498-15-0000 FS REIMBURSED COSTS ADVANCED 15,730 6,744 6,436 5,886 6,877 6,293 7,083
101-4499-15-0000 FS MISCELLANEOUS 83 184 99 75 125 525 128
TOTAL 245,127$ 260,168$ 320,341$ 341,367$ 341,911$ 342,449$ 365,626$
LEGAL
101-4312-16-0000 AT GENERAL LEGAL 15,976$ 55,245$ 19,986$ 30,000$ 30,600 30,500 31,110
101-4313-16-0000 AT CIVIL LITIGATION 14,763 65,425 73,043 32,693 39,525 25,000 35,000
101-4314-16-0000 AT PROSECUTION RETAINER 42,000 42,000 42,000 42,000 45,000 42,000 45,000
TOTAL 72,739$ 162,670$ 135,029$ 104,693$ 115,125$ 97,500$ 111,110$
ASSESSING
101-4110-17-0000 ASR REGULAR EMPLOYEE 2,552$ 2,592$ 2,651$ 2,718$ 2,826$ 2,786$ 2,920$
101-4111-17-0000 ASR OVERTIME EMPLOYEE 19 27 33 47 29 74 50
101-4121-17-0000 ASR PERA 186 190 198 206 214 214 219
101-4122-17-0000 ASR FICA/MEDICARE 197 200 205 212 218 218 223
101-4131-17-0000 ASR INSURANCE HEALTH 370 414 445 486 486 486 502
101-4226-17-0000 ASR GENERAL SUPPLIES 166 166 166 138 160 135 163
101-4311-17-0000 ASR HC ASSESSOR SERVICES 46,270 46,339 49,000 55,531 58,000 58,000 61,350
101-4350-17-0000 ASR PRINTED FORMS & ENVELOPES - 162 - - 150 - 153
TOTAL 49,760$ 50,090$ 52,697$ 59,338$ 62,084$ 61,914$ 65,581$
CITY BUILDINGS
101-4310-18-0000 CB MISC CONTRACTED SERVICES 7,021$ 6,258$ 7,060$ 10,718$ 52,097 53,500 54,900
101-4325-18-0000 CB COMMUNICATIONS 6,579 6,637 6,377 6,532 6,487 6,300 6,886
101-4340-18-0000 CB REPAIRS AND MAINTENANCE 14,727 16,220 16,626 25,345 14,826 18,975 19,555
101-4381-18-0000 CB ELECTRIC AND GAS UTILITIES 37,067 39,242 28,220 32,596 43,363 33,125 35,500
21
Fiscal Year 2018 12/31/2015
$14.00
ACTUAL
2013
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
BUDGET
2017
EST. ACTUAL
2017
BUDGET
2018
GENERAL FUND EXPENDITURES DETAIL
101-4920-18-0000 CB TRANSFER CH RENT 70,150 64,654 78,650 81,800 85,890 85,890 90,185
TOTAL 135,544$ 133,011$ 136,933$ 156,991$ 202,663$ 197,790$ 207,026$
CABLE FRANCHISE
101-4110-19-0000 CF REGULAR EMPLOYEE 6,005$ 6,142$ 5,738$ 6,143$ 6,376$ 6,330$ 7,125$
101-4121-19-0000 CF PERA - 140 449 461 478 478 534
101-4122-19-0000 CF FICA/MEDICARE - 30 437 470 488 488 545
101-4131-19-0000 CF INSURANCE HEALTH - - 1,222 1,690 1,690 1,652 1,732
101-4211-19-0000 CF OPERATING SUPPLIES 1,043 673 - - 867 867 500
101-4221-19-0000 CF SUPPLIES- EQUIPMENT 8,464 - - - 2,550 - 1,500
101-4307-19-0000 CF NSCC OPERATING SUPPORT 27,009 28,804 29,283 28,736 30,500 29,500 30,385
101-4310-19-0000 CF MISC CONTRACTED SERVICES - - - 5,203 - 6,961 6,961
101-4341-19-0000 CF TRAINING, CONF & MTG 110 - - - 100 100 100
TOTAL 42,631$ 35,788$ 37,129$ 42,703$ 43,049$ 46,376$ 49,382$
POLICE PROTECTION
101-4110-21-0000 PD REGULAR EMPLOYEE 1,909,924$ 1,986,906$ 2,022,774$ 2,170,749$ $ 2,158,366 $ 2,026,788 $ 1,954,732
101-4110-21-0100 PD MECHANIC ALLOC-WAGES 15,863 16,272 17,735 16,097 17,020 17,225 18,043
101-4110-21-0200 PD DARE ALLOC-WAGES 7,973 8,387 8,098 8,257 9,746 7,715 10,038
101-4111-21-0000 PD OVERTIME EMPLOYEE 94,427 95,179 81,145 68,103 96,509 66,731 74,442
101-4111-21-0100 PD MECHANIC OVERTIME EMPLOYEE 125 236 - 164 167 150 172
101-4111-21-0200 PD DARE ALLOC - OT 778 1,076 579 118 1,250 250 1,288
101-4111-21-0300 PD SAFE & SOBER - OT 35,175 36,449 34,133 26,843 36,934 29,920 31,313
101-4111-21-0400 PD COURT OVERTIME 7,723 7,000 15,120 10,274 18,100 6,640 12,500
101-4121-21-0000 PD PERA 281,565 311,584 331,997 359,051 356,051 335,700 322,396
101-4121-21-0100 PD MECHANIC ALLOC- PERA 1,164 1,202 1,358 1,297 1,254 1,360 1,366
101-4121-21-0200 PD DARE ALLOC- PERA 1,247 1,526 1,615 1,537 1,670 1,440 1,626
101-4122-21-0000 PD FICA/MEDICARE 32,739 36,125 36,348 37,946 41,482 38,906 31,616
101-4122-21-0100 PD MECHANIC ALLOC-SS/MEDICARE 1,129 1,024 1,405 1,251 1,279 1,333 1,317
101-4122-21-0200 PD DARE ALLOC-SS/MEDICARE 122 134 133 127 149 120 153
101-4131-21-0000 PD INSURANCE HEALTH 302,975 302,960 305,171 337,706 345,916 275,635 310,882
101-4131-21-0100 PD MECHANIC ALLOC-HLTH INS 3,380 3,280 3,085 445 655 655 655
101-4131-21-0200 PD HEALTH - DARE 1,336 1,547 1,627 1,629 1,724 1,525 1,767
101-4135-21-0000 PD WORKER'S COMP INS - 46,969 56,556 68,584 73,507 64,520 54,442
101-4212-21-0100 PD MOTOR FUELS 69,519 77,412 65,863 45,023 45,320 48,790 44,880
101-4220-21-0000 PD SQUADS CLEANING 1,733 1,221 1,132 1,165 1,625 1,350 1,500
101-4221-21-0000 PD SUPPLIES- EQUIPMENT 1,649 2,010 192 113 2,612 350 2,664
22
Fiscal Year 2018 12/31/2015
$14.00
ACTUAL
2013
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
BUDGET
2017
EST. ACTUAL
2017
BUDGET
2018
GENERAL FUND EXPENDITURES DETAIL
101-4221-21-0100 PD VEHICLE REPAIRS/PARTS 14,377 12,999 9,687 12,955 13,750 25,675 15,500
101-4226-21-0000 PD GENERAL SUPPLIES 24,737 25,671 22,967 22,455 27,401 16,580 25,500
101-4226-21-0100 PD SHOP SUPPLIES 804 369 - - 1,037 950 1,058
101-4226-21-0200 PD DARE SUPPLIES 2,815 2,782 3,014 2,107 2,809 2,719 2,865
101-4226-21-0400 PD CITIZENS ACADEMY- SUPPLIES 478 98 - - 520 495 531
101-4226-21-0500 PD VEST GRANT SUPPLIES 4,450 5,750 5,635 9,313 6,958 1,180 7,097
101-4308-27-0000 AC ANIMAL CONTROL CONTRACT 1,070 26 206 0 500 500 500
101-4309-21-0000 PD CONTRACTED IT & SFTW SUPPORT 42,473 39,422 45,790 56,748 64,864 64,864 66,780
101-4310-21-0000 PD MISC CONTRACTED SERVICES 9,642 5,002 5,766 8,074 8,138 8,138 3,250
101-4325-21-0000 PD COMMUNICATIONS 44,580 43,494 43,150 44,478 46,637 46,637 46,700
101-4333-21-0000 PD HC PRISONER SERVICES 22,527 10,429 5,176 5,692 12,600 5,318 12,852
101-4341-21-0000 PD TRAINING, CONF. & MTG.15,674 15,452 19,761 21,876 20,500 20,133 27,500
101-4342-21-0000 PD MEMBERSHIPS & DUES 2,136 2,065 1,972 2,085 2,399 2,580 2,447
101-4350-21-0000 PD PRINTED FORMS & ENVELOPES 578 1,482 935 902 1,350 600 1,377
101-4365-21-0000 PD INSURANCE PC / LIABILITY 83,776 28,667 49,414 51,476 50,220 47,940 52,423
101-4345-21-0000 PD MISC GRANTS REIMB EXPENDITURES - 1,730 1,655 1,293 - 898 -
101-4499-21-0000 PD MISCELLANEOUS 63 2,047 2,034 3,809 225 225 228
TOTAL 3,040,726$ 3,135,984$ 3,203,231$ 3,399,742$ 3,471,245$ 3,172,535$ 3,144,401$
FIRE PROTECTION
101-4110-22-0000 FD REGULAR EMPLOYEE 426,628$ 445,605$ $462,292 485,961$ 502,166$ 504,167$ 520,946$
101-4110-22-0100 FD MECHANIC ALLOC- WAGES 9,064 9,298 10,134 9,198 9,726 10,145 10,310
101-4111-22-0000 FD OVERTIME EMPLOYEE 36,380 44,398 34,864 36,622 36,500 40,800 37,595
101-4111-22-0100 FD OT - UNION CONTRACT 37,184 34,102 34,097 33,950 35,169 35,169 36,224
101-4112-22-0000 FD PART-TIME EMPLOYEE 69,414 60,286 72,242 70,763 70,000 78,900 72,100
101-4112-22-0100 FD CODE ENFORCEMENT 11,312 8,492 9,091 8,513 13,625 9,133 13,625
101-4121-22-0000 FD PERA 75,750 80,222 87,999 91,759 92,962 93,325 97,374
101-4121-22-0100 FD MECHANIC ALLOC- PERA 662 685 787 741 729 780 773
101-4122-22-0000 FD FICA/MEDICARE 11,747 11,133 11,995 11,674 13,277 12,573 13,739
101-4122-22-0100 FD MECHANIC FICA/MEDICARE 702 722 775 715 788 788 812
101-4123-22-0000 FD CITY CONTR- FIRE RELIEF 6,000 6,000 6,000 6,000 6,000 6,000 6,000
101-4124-22-0000 FD CONTR. STATE AID FIRE RELIEF 45,672 49,251 47,725 50,174 45,672 45,672 45,672
101-4131-22-0000 FD INSURANCE HEALTH 79,440 84,419 80,356 84,639 88,060 92,250 100,113
101-4131-22-0100 FD MECHANIC ALLOC- HLTH INS 1,909 1,875 1,489 254 374 375 675
101-4135-22-0000 FD INSURANCE WC - 14,805 23,823 27,580 29,685 26,793 29,366
101-4140-22-0000 FD UNIFORM EXPENSES 6,216 8,031 7,103 7,461 8,996 8,996 9,176
23
Fiscal Year 2018 12/31/2015
$14.00
ACTUAL
2013
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
BUDGET
2017
EST. ACTUAL
2017
BUDGET
2018
GENERAL FUND EXPENDITURES DETAIL
101-4212-22-0100 FD MOTOR FUELS 8,688 8,393 6,919 5,064 4,925 5,325 5,898
101-4221-22-0000 FD SUPPLIES- EQUIPMENT 3,071 2,818 2,705 2,277 3,570 2,819 3,641
101-4221-22-0100 FD VEHICLE REPAIRS/PARTS 15,132 8,519 9,114 16,984 13,005 12,411 13,265
101-4225-22-0000 FD FIRE PREVENTION SUPPLIES 858 1,231 1,749 1,346 1,275 1,675 1,450
101-4226-22-0000 FD GENERAL SUPPLIES 8,528 4,188 4,057 4,379 4,845 5,312 4,942
101-4226-22-0100 FD SHOP SUPPLIES - 1,041 1,063 1,146 1,327 1,350 1,354
101-4227-22-0000 FD MEDICAL SUPPLIES - 4,599 4,952 3,810 5,355 4,095 5,462
101-4309-22-0000 FD CONTRACTED IT & SFTW SUPPORT 15,625 17,752 18,483 22,511 28,170 24,950 28,240
101-4310-22-0000 FD MISC CONTRACTED SERVICES 6,603 2,055 3,433 3,552 5,790 3,409 3,925
101-4325-22-0000 FD COMMUNICATIONS 14,196 16,604 16,355 15,512 15,510 16,090 15,700
101-4339-22-0000 FD EQUIP REPAIRS & MAINTENANCE 3,046 3,216 1,746 2,345 3,978 2,215 4,058
101-4340-22-0000 FD BLDG REPAIRS & MAINTENANCE - 2,358 1,006 698 1,040 750 1,061
101-4341-22-0000 FD TRAINING, CONF. & MTG.6,203 16,502 10,827 12,050 9,018 9,800 9,500
101-4342-22-0000 FD MEMBERSHIPS & DUES 996 1,984 893 966 2,050 1,601 1,025
101-4345-22-0000 FD GRANT REIMB EXPENDITURES 39,336 56,072 5,823 10,696 4,886 25,060 6,000
TOTAL 940,362$ 1,006,656$ 979,897$ 1,029,340$ 1,058,474$ 1,082,728$ 1,100,021$
PROTECTIVE INSPECTIONS
101-4110-24-0000 PI REGULAR EMPLOYEE 8,914$ 9,181$ 9,502$ 9,964$ 10,567$ 10,475$ 10,990$
101-4121-24-0000 PI PERA 407 689 611 755 793 780 824
101-4122-24-0000 PI FICA/MEDICARE 683 702 729 763 808 788 841
101-4131-24-0000 PI INSURANCE HEALTH 554 841 815 947 1,122 1,055 1,150
101-4226-24-0000 PI GENERAL SUPPLIES 58 66 - - - - -
101-4320-24-0000 PI BUILDING OFFICAL CONTRACT 128,508 127,489 97,873 95,392 62,647 104,824 72,044
101-4321-24-0000 PI ELECTRICAL INSPECTOR 14,779 23,055 13,388 10,772 10,931 12,431 8,481
101-4350-24-0000 PI PRINTED FORMS & ENVELOPES - 212 336 92 100 100 100
TOTAL 153,903$ 162,235$ 123,253$ 118,685$ 86,968$ 130,453$ 94,430$
EMERGENCY MANAGEMENT
101-4110-25-0000 EMS REGULAR EMPLOYEE 45,837$ 42,817$ 45,169$ 47,613$ 49,390$ 51,116$ 55,162$
101-4121-25-0000 EMS PERA 6,342 6,484 7,252 7,678 8,001 8,282 8,936
101-4122-25-0000 EMS FICA/MEDICARE 919 623 656 690 716 742 781
101-4131-25-0000 EMS INSURANCE HEALTH 7,092 6,948 6,697 7,116 7,116 6,963 7,285
101-4135-25-0000 EMS INSURANCE WC - 1,132 3,068 2,894 3,266 2,948 4,143
101-4221-25-0000 EMS SUPPLIES- EQUIPMENT 350 193 60 - 478 250 488
101-4227-25-0000 EMS MEDICAL SUPPLIES 68 - 891 150 - - -
101-4323-25-0000 EMS PAGERS, SIREN 1,197 1,178 1,336 1,251 1,425 1,220 1,454
24
Fiscal Year 2018 12/31/2015
$14.00
ACTUAL
2013
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
BUDGET
2017
EST. ACTUAL
2017
BUDGET
2018
GENERAL FUND EXPENDITURES DETAIL
101-4339-25-0000 EMS REPAIRS AND MAINTENANCE 6 29 - 221 510 250 520
101-4341-25-0000 EMS TRAINING, CONF. & MTG.49 992 1,098 193 2,000 500 1,500
101-4350-25-0000 EMS PRINTED FORMS & ENVELOPES 127 98 - - 150 150 153
TOTAL 61,987$ 60,494$ 66,228$ 67,806$ 73,053$ 72,421$ 80,422$
PUBLIC WORKS
101-4110-31-0000 PW REGULAR EMPLOYEE 276,308$ 258,502$ 272,301$ 273,345$ 271,776$ 266,791$ 280,283$
101-4110-31-0100 PW MECHANIC 31,916 32,269 36,108 33,149 35,246 35,190 37,091
101-4111-31-0000 PW OVERTIME EMPLOYEE 21,476 21,045 4,507 6,005 15,699 15,699 17,500
101-4111-31-0100 PW OVERTIME MECHANIC 393 473 - 327 587 500 500
101-4112-31-0000 PW PART-TIME EMPLOYEE 29,407 26,055 26,956 27,407 32,773 29,576 33,756
101-4121-31-0000 PW PERA 21,289 14,273 19,780 21,168 21,561 20,712 22,334
101-4121-31-0100 PW MECHANIC ALLOC- PERA 2,342 2,404 2,717 2,594 2,687 2,726 2,819
101-4122-31-0000 PW FICA 24,904 23,108 22,622 21,821 24,499 21,962 25,363
101-4122-31-0100 PW MECHANIC ALLOC- FICA 2,472 2,526 2,493 2,778 2,741 2,891 2,876
101-4131-31-0000 PW INSURANCE HEALTH 47,166 51,774 55,860 59,897 58,606 57,128 60,583
101-4131-31-0100 PW MECHANIC ALLOC- HI 6,720 6,903 6,170 2,480 1,310 1,310 1,680
101-4135-31-0000 PW INSURANCE WC - 9,969 12,484 13,525 16,003 14,096 17,560
101-4140-31-0000 PW UNIFORM EXPENSES 6,014 4,307 6,377 8,567 4,850 9,658 5,250
101-4140-31-0100 PW UNIFORM EXPENSES - MECH 60 250 63 704 260 640 265
101-4212-31-0100 PW MOTOR FUELS MISC 217 531 227 1,304 1,250 1,100 1,313
101-4212-31-0200 PW MOTOR FUELS NB 103,295 105,800 100,434 70,612 84,850 75,775 84,854
101-4212-31-0300 PW FUEL - MWMO 1,775 1,424 1,888 1,124 1,500 1,375 1,500
101-4212-31-0400 PW FUEL - SANB #282 3,851 4,908 4,866 3,495 3,400 3,425 4,060
101-4212-31-0600 PW FUEL - STREET/PARKS 18,498 22,969 15,277 10,356 17,566 11,975 19,266
101-4221-31-0100 PW VEHICLE REPAIRS/PARTS 9,758 14,200 5,850 6,618 10,925 9,133 11,144
101-4223-31-0000 PW SMALL TOOLS MECHANIC 510 750 3,973 22 550 1,735 561
101-4223-31-0100 PW SMALL TOOLS 298 198 124 1,314 600 600 612
101-4224-31-0000 PW STREET SIGNS 2,868 997 444 1,522 2,295 600 2,295
101-4226-31-0000 PW GENERAL SUPPLIES 12,179 6,090 7,906 6,417 10,040 10,040 10,241
101-4226-31-0100 PW SHOP SUPPLIES 310 2,495 1,529 1,678 2,081 1,650 2,122
101-4228-31-0000 PW STREET REPAIR & MAINTENANCE 74,902 70,005 70,074 61,727 79,050 17,543 72,500
101-4229-31-0000 PW STREET CHEMICALS & SAND 34,863 33,279 34,029 7,275 34,629 29,100 35,322
101-4230-31-0000 PW STORMWATER MAINTENANCE 3,978 1,396 1,852 1,897 2,244 1,950 2,289
101-4303-31-0000 PW CONTRACTED ENGINEER 15,644 17,938 26,802 34,172 26,010 24,220 25,000
101-4309-31-0000 PW CONTRACTED IT & SFTW SUPPORT 3,541 6,825 5,091 6,557 7,385 7,385 7,785
25
Fiscal Year 2018 12/31/2015
$14.00
ACTUAL
2013
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
BUDGET
2017
EST. ACTUAL
2017
BUDGET
2018
GENERAL FUND EXPENDITURES DETAIL
101-4310-31-0000 PW MISC. CONTRACTED SERVICES 7,555 6,758 5,745 2,153 39,260 32,566 28,926
101-4325-31-0000 PW COMMUNICATIONS 4,151 3,833 3,878 3,526 2,815 2,978 2,911
101-4339-31-0000 PW EQUIP REPAIRS & MAINTENANCE 19,827 21,750 18,809 12,639 21,158 15,173 21,581
101-4340-31-0000 PW BLDG REPAIRS & MAINTENANCE - 120 - 1,560 960 1,591
101-4341-31-0000 PW TRAINING, CONF. & MTG.2,367 1,868 2,931 3,756 2,600 5,750 5,900
101-4342-31-0000 PW MEMBERSHIPS & DUES 286 621 849 689 625 1,200 1,200
101-4344-31-0000 PW TRAINING CERT PROGRAMS 2,360 2,308 3,009 300 2,800 2,800 2,856
101-4345-31-0000 PW GRANT REIMB EXPENDITURES 5,422 3,302 14,714 12,023 - 1,575 -
101-4381-31-0000 PW STREETLIGHTS & SIGNALS 70,282 65,015 60,447 70,049 76,000 71,650 74,000
101-4435-31-0000 PW CLEAN-UP DAY COSTS - 5,349 9 775 - - -
101-4499-31-0000 PW MISCELLANEOUS 166 2,329 - 50 150 50 150
TOTAL 869,370$ 856,797$ 859,315$ 795,817$ 919,940$ 811,187$ 927,838$
PARKS
101-4110-51-0000 PR REGULAR EMPLOYEE 93,825$ 107,611$ 111,130$ 100,528$ 111,285$ 101,910$ 107,462$
101-4110-51-0100 TW REGULAR EMPLOYEE 25,124 25,387 26,678 27,130 28,010 27,995 29,160
101-4110-51-0200 PR COMMITTEE - - 240 180 340 350 340
101-4111-51-0000 PR OVERTIME EMPLOYEE 3,832 8,553 1,790 2,229 5,699 2,750 4,250
101-4111-51-0100 TW OVERTIME EMPLOYEE 674 870 454 369 888 690 770
101-4121-51-0000 PR PERA 7,249 4,913 8,032 7,921 8,774 7,934 8,378
101-4121-51-0100 TW PERA 2,459 1,910 1,877 2,132 2,167 2,198 2,245
101-4122-51-0000 PR FICA/MEDICARE 7,261 8,340 8,470 7,791 8,949 8,070 8,546
101-4122-51-0100 TW FICA/MEDICARE 1,835 2,017 2,132 2,186 2,211 2,250 2,290
101-4131-51-0000 PR INSURANCE HEALTH 21,900 24,958 27,720 24,223 28,194 18,850 20,892
101-4131-51-0100 TW INSURANCE HEALTH 3,794 4,139 4,399 4,767 4,767 5,169 5,634
101-4135-51-0000 PR INSURANCE WC - 1,841 2,933 3,258 4,176 3,520 2,740
101-4135-51-0100 TW INSURANCE WC - 1,219 2,390 2,116 2,764 2,339 1,827
101-4212-51-0000 PW FUEL - STREET/PARKS - 11,178 - - - - -
101-4226-51-0000 PR GENERAL SUPPLIES 1,867 7,630 16,188 11,193 11,220 12,300 11,444
101-4310-51-0100 TW MISC. CONTRACTED SERVICES - 1,112 - 1,060 1,172 500 1,195
101-4325-51-0000 PR COMMUNICATIONS 1,385 1,343 1,369 1,285 1,475 1,370 1,377
101-4325-51-0100 TW COMMUNICATIONS 131 146 155 155 195 180 172
101-4337-51-0000 PR STRUCTURES REPAIRS & MAINT.4,835 5,968 8,336 6,687 5,981 8,195 6,101
101-4338-51-0100 TW TREE REPLACEMENT 2,934 3,242 3,439 4,561 3,264 3,264 3,329
101-4339-51-0000 PR EQUIP REPAIRS & MAINTENANCE 9,077 3,495 2,343 8,554 8,583 8,115 8,755
101-4339-51-0100 TW EQUIP REPAIRS & MAINTENANCE 11 - - - 260 150 265
26
Fiscal Year 2018 12/31/2015
$14.00
ACTUAL
2013
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
BUDGET
2017
EST. ACTUAL
2017
BUDGET
2018
GENERAL FUND EXPENDITURES DETAIL
101-4381-51-0000 PR ELECTRIC AND GAS UTILITIES 18,360 19,475 16,540 20,135 21,479 19,575 21,479
101-4415-51-0000 PR SS RENTALS 2,047 2,158 1,936 2,423 2,550 2,550 2,601
101-4499-51-0000 PR MISCELLANEOUS - 16 - - 102 50 104
101-4499-51-0100 TW MISCELLANEOUS - - - - 102 50 104
101-4671-61-0000 CS ISD 282 REC PROGRAMS 52,176 52,176 52,176 52,176 52,176 52,176 52,176
TOTAL 260,776$ 299,696$ 300,726$ 293,059$ 316,783$ 292,500$ 303,637$
OTHER EXPENDITURES AND TRANSFERS
101-4335-70-0000 INSURANCE CLAIMS 22,710$ 22,694$ 7,593$ 21,989$ 6,120 19,695 6,242
101-4343-70-0000 GARE/INCLUSION COMMITTEE - - - - - 9,750 -
101-4499-70-0000 NB MISCELLANEOUS - - - - - - -
101-4499-23-0000 INCIDENT EXPENSE - - - 553,339 - 881,100 -
101-4920-70-0000 TRANSFER - SEVERENCE FUND - 86,300 86,300 86,300 86,300 86,300 86,300
101-4920-70-0000 TRANSFER - HRA PROJECTS FUND - - 121,354 - - - -
101-4920-70-0000 TRANSFER - HRA FUND - - 82,239 - - - -
101-4920-70-0000 TRANSFER - RECYCLING / REBATE 25,000 - - - - - -
TOTAL 47,710$ 108,994$ 297,486$ 661,628$ 92,420$ 996,845$ 92,542$
TOTAL FUND EXPENDITURES 6,198,569$ 6,566,874$ 6,782,676$ 7,411,346$ 7,091,990$ 7,647,888$ 6,835,142$
TOTAL FUND REVENUE 6,371,771$ 6,890,891$ 6,756,133$ 7,285,001$ 7,127,022$ 7,678,457$ 6,844,116$
CHANGE IN FUND BALANCE 173,202$ 324,017$ (26,543)$ *(126,345)$ 35,031$ 30,568$ 8,974$
BEGINNING FUND BALANCE 1,975,337 2,148,539 2,472,555 2,446,012 2,319,667 2,319,667 2,350,236
ENDING FUND BALANCE 2,148,539$ 2,472,555$ 2,446,012$ 2,319,667$ 2,354,699$ 2,350,236$ 2,359,210$
2,016$ 2,017$
7,091,990$ 6,835,139$
*SCHEDULED USE OF FUND BALANCE ($1,345,198.00)($692,768.00)
5,746,792$ 6,142,371$ $8,974.00
27
THIS PAGE LEFT INTENTIONALLY BLANK 28
LIQUOR OPERATIONS
The Liquor Fund is an enterprise fund used to account for operations in a manner
that is similar to private business. Profits from operations are directed to the
General Fund and Capital Equipment Fund.
UTILITY (WATER & SEWER)
Enterprise Funds are to account for operations that are financed and operated in
a manner similar to private business. The intent of the City of St. Anthony is to
provide water & sewer services that are to be recovered primarily on a user-fee
basis to the residents and businesses of the City.
ENTERPRISE FUNDS
29
Fiscal Year 2018
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
REVENUES
SALES 6,908,143$ 6,136,301$ 5,954,858$ 5,875,921$ 5,920,381$ 5,720,563$ 5,806,371$
LESS: COGS (5,281,743) (4,704,566) (4,572,858) (4,468,066) (4,499,490) (4,347,628) (4,401,230)
TOTAL GROSS PROFIT 1,626,400$ 1,431,735$ 1,382,000$ 1,407,855$ 1,420,892$ 1,372,935$ 1,405,142$
EXPENDITURES
SALARIES, WAGES, BENEFITS
FULL-TIME EMPLOYEES 256,953$ 275,162$ 290,075$ 289,058$ 297,622$ 313,020$ 340,832$
PART-TIME EMPLOYEES 268,346 228,449 191,735 215,389 235,467 224,933 246,302
ACCOUNTING WAGES 56,210 59,898 52,436 50,211 56,500 55,000 57,148
PERA 37,900 40,657 45,300 41,166 44,219 44,242 48,321
FICA/MEDICARE 41,449 41,319 39,625 40,266 43,037 43,020 49,288
INSURANCE HEALTH 64,529 67,167 69,768 72,209 68,286 72,550 91,772
INSURANCE WORKERS COMP 7,207 6,630 5,692 8,502 15,390 14,840 14,592
UNEMPLOYMENT BENEFITS 986 496 1,024 508 1,000 1,079 1,000
TOTAL 733,581$ 719,778$ 695,653$ 717,308$ 761,522$ 768,684$ 849,255$
ALL OTHER EXPENSES
UNIFORMS -$ 943$ 657$ 844$ 867$ 2,314$ 2,360$
MATS/TOWELS LAUNDRY 6,253 11,060 4,085 3,828 3,917 4,555 4,646
OPERATING SUPPLIES 3,102 9,944 11,010 11,617 10,809 10,809 11,027
OFFICE SUPPLIES 6,426 3,943 2,946 2,884 3,500 3,500 3,500
SANITATION 1,251 1,430 1,535 1,980 2,004 2,116 2,158
SUPPLIES- EQUIPMENT 6,852 1,516 4,058 11,792 9,000 5,019 9,000
CREDIT CARD FEES 118,828 110,215 105,104 104,958 105,383 104,118 103,353
CAM CHARGES 41,521 67,440 70,351 50,859 52,851 55,811 62,558
FREIGHT 43,924 36,426 33,570 32,770 32,562 32,171 31,935
PROFESSIONAL SERVICES 8,063 6,116 7,701 4,679 7,200 4,450 5,750
AUDIT FEES 14,708 12,688 12,333 14,700 15,139 15,140 9,700
IT & SOFTWARE SUPPORT 13,538 16,756 20,223 24,921 28,674 26,674 26,100
MISC CONTRACTED SERVICES 1,798 562 527 320 460 460 270
WINDOW CLEANING 376 354 801 942 793 1,347 1,226
LIQUOR FUND - COMBINED OPERATIONS
30
Fiscal Year 2018
CLEANING SERVICE 3,487 733 7,238 270 500 150 500
COMMUNICATIONS 8,283 7,765 7,629 7,108 7,737 6,750 6,700
SECURITY MONITORING SERVICE 1,326 2,116 1,327 1,461 1,631 1,475 1,505
REPAIRS & MAINTENANCE 6,268 3,525 9,736 16,097 6,500 2,260 6,500
TRAINING, CONF. & MTG.1,562 1,622 1,305 1,015 1,611 865 1,628
MEMBERSHIPS & DUES 7,543 7,342 7,900 8,166 8,481 6,074 6,200
ADVERTISING AND SIGNAGE 13,589 11,063 10,193 2,295 8,000 2,950 5,000
INSURANCE PROPERTY / LIABILITY 16,214 15,246 15,032 13,693 12,345 11,487 12,443
ELECTRIC AND GAS UTILITIES 57,251 49,398 40,845 47,802 46,809 45,087 45,891
TOTAL OTHER EXPENSE 382,163$ 378,203$ 376,105$ 365,000$ 366,772$ 345,581$ 359,950$
TOTAL OPERATING EXPENSE 1,115,743$ 1,097,981$ 1,071,758$ 1,082,308$ 1,128,294$ 1,114,265$ 1,209,205$
OPERATING INCOME 510,657$ 333,755$ 310,242$ 325,547$ 292,598$ 258,670$ 195,937$
NON OPERATING INCOME / (EXPENSE)- 5,881 4,250 4,200 4,450 4,450 4,450
BOND/INTEREST FEES - - - - - - -
DEPRECIATION EXPENSE 81,695 76,566 75,658 68,064 69,425 68,064 72,000
NET INCOME 428,962$ 263,070$ 238,834$ 261,682$ 227,622$ 195,056$ 128,387$
OTHER CASH USES
TRANSFER TO GENERAL FUND 330,800$ 214,244$ 67,849$ 156,396$ 249,060$ 249,060$ 200,000$
TRANSFERS TO CAPITAL FUNDS 108,200 181,200 181,200 92,653
INTERFUND LOAN PRINCIPAL 73,000 - - - - - -
ADD BACK DEPRECIATION EXPENSE (81,695) (76,566) (77,184) (68,064) (69,425) (68,064) (72,000)
NET CHANGE IN ASSETS/LIABILITIES 47,117 (115,439) - - - - -
TOTAL OTHER CASH USES 477,422$ 203,439$ 171,865$ 180,985$ 179,635$ 180,996$ 128,000$
NET INCREASE/(DECREASE) IN CASH (48,460)$ 59,631$ 66,969$ 80,698$ 47,988$ 14,060$ 387$
BEGINNING CASH BALANCE 450,268$ 401,808$ 461,439$ 528,408$ 609,106$ 657,093$ 671,153$
ENDING CASH BALANCE 401,808$ 461,439$ 528,408$ 609,106$ 657,093$ 671,153$ 671,541$
LIQUOR FUND - COMBINED OPERATIONS
31
Fiscal Year 2018
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
REVENUES 2013 2014 2015 2016 2017 2017 2018
Water Operations 880,851$ 875,407$ 897,232$ 917,927$ 987,456$ 989,791$ 1,044,818$
Sewer Operations 849,032 914,442 947,618 1,005,329 1,092,556 1,098,338 1,175,081
Total Operating Revenues 1,729,883$ 1,789,849$ 1,844,850$ 1,923,256$ 2,080,012$ 2,088,129$ 2,219,899$
EXPENDITURES
Water Operations 619,477$ 601,617$ 618,069$ 787,497$ 920,079$ 876,584$ 940,252$
Sewer Operations 937,717 982,557 963,621 930,659 1,034,737 1,027,148 1,118,985
Total Operating Expenditures 1,557,194$ 1,584,174$ 1,581,690$ 1,718,156$ 1,954,816$ 1,903,732$ 2,059,237$
Combined Operating Income 172,689$ 205,675$ 263,160$ 205,100$ 125,196$ 184,397$ 160,661$
Other (Income)/Expense
Water (41,064)$ (4,214)$ (1,938)$ (11,143)$ 9,650$ 10,100$ 10,100$
Sewer (99,138)(5,828)(21,139)(14,045)(1,400)(550)(550)
Interest Income - - (499) (23,907) (11,500) (11,500) (13,605)
Depreciation Expense 268,981 288,955 308,955 332,399 352,399 352,399 371,766
Total Other (Income)/Expense 128,779 278,913 285,380 283,304 349,149 350,449 367,711
Net Income/(Loss) 43,911$ (73,238)$ (22,220)$ (78,204)$ (223,953)$ (166,052)$ (207,049)$
Other Sources and Uses:
Transfers Out -$ -$ (15,000)$ (225,000)$ -$ -$ -$
Transfers In - - - 1,632,862 - - -
Debt Service Payments (153,458) (137,700) (140,450) (138,150) (145,750) (145,750) (148,200)
Net Change in Assets / Liabilities 11,622 (39,142) (46,105) 49,451 - - -
Proceeds Bonding/Army 13,524 - - 130,932 - - -
Add back Depreciation Expense 268,981 288,955 308,955 332,399 352,399 352,399 371,766
Total Other Sources and Uses 140,669 112,113 107,400 1,782,494 206,649 206,649 223,566
Net increase (decrease) in cash 184,580$ 38,875$ 85,180$ 1,704,290$ (17,304)$ 40,597$ 16,517$
BEGINNING CASH BALANCE (182,618) 1,962 40,837 126,017 1,830,307 1,830,307 1,870,904
ENDING CASH BALANCE 1,962$ 40,837$ 126,017$ 1,830,307$ 1,813,003$ 1,870,904$ 1,887,422$
UTILITY FUND SUMMARY
32
Fiscal Year 2018 14
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
OPERATING INCOME
701-3710-0-0-00 WATER BILLINGS 875,788$ 869,372$ 891,132$ 911,902$ 981,030$ 982,649$ $1,037,742
701-3715-0-0-00 WATER ON/OFF FEES 510 735 450 525 550 550 550
701-3717-0-0-00 PENALTIES WATER 4,553 5,300 5,650 5,500 5,876 6,592 6,526
TOTAL 880,851$ 875,407$ 897,232$ 917,927$ 987,456$ 989,791$ $1,044,818
DISTRIBUTION OPERATING EXPENDITURES
701-4110-80-0000 WT REGULAR EMPLOYEE 282,686$ 284,852$ 286,793$ 298,315$ 315,278$ 308,500$ 328,044$
701-4111-80-0000 WT OVERTIME EMPLOYEE 5,800 8,498 17,235 16,381 15,304 19,500 17,140
701-4115-80-0000 WT POST BENEFIT PAYOUT - - - 2,095 - - -
701-4121-80-0000 WT PERA 20,915 30,195 23,514 23,433 24,794 24,794 25,889
701-4122-80-0000 WT FICA/MEDICARE 22,270 22,143 22,135 23,637 25,289 25,289 26,407
701-4131-80-0000 WT INSURANCE HEALTH 45,270 49,415 53,691 58,664 60,008 51,113 55,615
701-4135-80-0000 WT INSURANCE WC 2,504 6,510 9,712 11,559 11,479 9,895 3,000
701-4211-80-0000 WT OFFICE SUPPLIES 594 1,126 785 721 740 740 750
701-4212-80-0000 WT MOTOR FUELS (6,689) 8,562 5,834 4,152 5,017 4,767 5,770
701-4221-80-0000 WT SUPPLIES-EQUIPMENT - - - 762 750 750 750
701-4226-80-0000 WT GENERAL SUPPLIES 3,759 2,996 3,416 4,253 2,657 2,100 2,142
701-4300-80-0000 WT AUDITOR 7,676 7,750 6,167 7,350 7,650 7,691 7,250
701-4309-80-0000 WT IT & SFTW SUPPORT 21,675 15,148 19,592 21,693 26,725 32,500 36,263
701-4310-80-0000 WT MISC CONTRACTED SERVICES 8,180 4,071 2,428 326 400 360 400
701-4310-80-0100 WT METER READING FEES 1,438 3,206 5,017 7,500 7,500 7,500 7,725
701-4325-80-0000 WT COMMUNICATIONS 10,921 10,273 9,949 10,391 10,641 9,543 9,734
701-4337-80-0000 WT MAIN REPAIRS & MAINTENANCE 19,068 7,127 24,925 1,104 11,500 4,500 11,500
701-4339-80-0000 WT EQUIP REPAIRS & MAINTENANCE 25,993 12,428 9,760 5,039 10,465 6,250 6,500
701-4340-80-0000 WT BLDG REPAIRS & MAINTENANCE 5,729 1,388 6,279 - 1,400 - -
701-4341-80-0000 WT TRAINING, CONF. & MTG.2,810 2,051 1,990 1,295 2,100 1,450 2,100
701-4341-80-0100 WT TUITION- CERTIFICATIONS 653 114 500 371 450 450 450
701-4342-80-0000 WT MEMBERSHIPS & DUES 530 349 399 491 500 500 500
701-4350-80-0000 WT PRINTING AND POSTAGE 1,245 4,764 4,588 1,681 4,394 4,250 4,335
701-4365-80-0000 WT INSURANCE PROPERTY / LIABILILITY 43,631 25,782 13,855 12,414 - - -
701-4381-80-0000 WT ELECTRIC AND GAS UTILITIES 92,818 92,869 89,504 86,619 16,600 10,160 12,090
TOTAL 619,477$ 601,617$ 618,069$ 600,246$ 561,641$ 532,602$ 564,353$
WATER OPERATIONS
33
Fiscal Year 2018 14
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
WATER OPERATIONS
PRODUCTION OPERATING EXPENDITURES
701-4110-85-0000 REGULAR EMPLOYEE 56,678 58,446 58,446 60,633
701-4111-85-0000 OVERTIME EMPLOYEE 712 850 850 850
701-4121-85-0000 PERA 4,768 4,383 4,383 4,611
701-4122-85-0000 FICA/MEDICARE 4,875 4,471 4,471 4,703
701-4131-85-0000 INSURANCE HEALTH 9,235 9,578 10,127 11,037
701-4135-85-0000 WTR FILT INSURANCE WC 4,328 4,721 3,775 3,964
701-4221-85-0000 SUPPLIES- EQUIPMENT 3,146 3,500 1,500 1,650
701-4226-85-0000 GENERAL SUPPLIES 52,187 45,000 57,828 64,690
701-4226-85-0001 CARBON SUPPLY USAGE - 27,000 27,000 27,000
701-4226-85-0002 UV BULB SUPPLY USAGE - 13,300 13,300 13,300
701-4303-85-0000 ENGINEER EXPENSES 13,628 11,500 11,500 11,500
701-4308-85-0000 WATER QUALITY PROTECTION COSTS - 1,250 9,600 10,000
701-4309-85-0000 CONTRACTED IT & SFTW SUPPORT 330 - 2,830 2,925
701-4310-85-0000 MISC CONTRACTED SERVICES 386 - 400 450
701-4325-85-0000 COMMUNICATIONS 149 175 1,372 1,852
701-4339-85-0000 EQUIP REPAIRS & MAINTENANCE 11,748 24,750 13,690 14,500
701-4340-85-0000 BLDG REPAIRS & MAINTENANCE 9,554 12,500 4,250 6,750
701-4365-85-0000 INSURANCE PROPERTY / LIABILITY - 15,713 13,768 16,591
701-4381-85-0000 ELECTRIC AND GAS UTILITIES 15,527 121,300 104,891 118,892
TOTAL - - - 187,251 358,438 343,982 375,899
OPERATING INCOME (LOSS)261,374$ 273,790$ 279,163$ 130,430$ 67,377$ 113,207$ 104,566$
OTHER (INCOME) / EXPENSE
701-3891-0-0-00 WT MISCELLANEOUS INCOME (560) (2,529) (390) (2,495) (550) (550) (550)
701-3620-0-1-00 WT INTEREST INCOME - - (499) (23,907) (11,500) (11,500) (13,605)
701-3713-0-0-00 WT WATER CONNECTION FEES (52,200) (3,600) (3,180) (7,650) (450) - -
701-3910-0-0-00 WT SALE OF ASSETS - - - (1,170) - - -
701-4335-80-0000 WT BKUP RESTORATION COSTS 10,000 - - - 10,000 10,000 10,000
701-4499-80-0000 WT MISCELLANEOUS EXPENSE 1,696 1,915 1,632 172 650 650 650
TOTAL (41,064)$ (4,214)$ (2,437)$ (35,050)$ (1,850)$ (1,400)$ (3,505)$
OPERATING INCOME BEFORE DEPRECIATION 302,438$ 278,004$ 281,600$ 165,480$ 69,227$ 114,607$ 108,071$
PRIOR TO 2016 PRODUCTION COSTS
ACCOUNTED FOR IN SEPARATE FUND
34
Fiscal Year 2018
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
OPERATING INCOME
701-3720-0-0-00 SEWER BILLINGS 849,032$ 914,442$ 947,618$ 1,005,329$ 1,092,556$ 1,098,338$ 1,175,081$
TOTAL 849,032$ 914,442$ 947,618$ 1,005,329$ 1,092,556$ 1,098,338$ 1,175,081$
OPERATING EXPENDITURES
701-4110-75-0000 SS REGULAR EMPLOYEE 184,517$ 187,990$ 200,036$ 203,152$ 211,649$ 211,649$ 221,309$
701-4111-75-0000 SS OVERTIME EMPLOYEE 4,307 4,800 20,390 15,398 18,653 18,653 19,026
701-4121-75-0000 SS PERA 14,056 14,223 15,100 15,730 17,273 17,273 18,025
701-4122-75-0000 SS FICA/MEDICARE 14,519 14,517 15,205 15,791 17,618 17,618 18,386
701-4131-75-0000 SS INSURANCE HEALTH 31,999 35,406 40,215 42,862 43,224 39,400 41,841
701-4135-75-0000 SS INSURANCE WC 2,191 2,818 4,522 5,314 5,292 4,685 3,000
701-4211-75-0000 SS OFFICE SUPPLIES - 30 - - 150 150 150
701-4212-75-0000 SS MOTOR FUELS 12,034 12,049 8,710 6,221 7,464 6,864 8,583
701-4226-75-0000 SS GENERAL SUPPLIES 3,021 4,805 4,704 3,128 1,850 950 1,250
701-4300-75-0000 SS AUDITOR 6,141 6,200 4,933 5,880 6,120 6,153 7,250
701-4309-75-0000 SS IT & SFTW SUPPORT 11,230 9,997 7,668 8,148 10,428 13,500 14,065
701-4310-75-0000 SS MISC CONTRACTED SERVICES 7,079 4,659 2,428 331 400 400 4,700
701-4325-75-0000 SS COMMUNICATIONS 6,501 4,599 5,112 3,964 4,170 3,390 3,320
701-4335-75-0000 SS BKUP RESTORATION COSTS - 8,785 - - 10,000 - 10,000
701-4339-75-0000 SS EQUIP REPAIRS & MAINTENANCE 12,937 11,894 15,700 2,487 11,770 17,525 13,500
701-4341-75-0000 SS TRAINING, CONF. & MTG.1,923 625 885 934 1,100 1,100 1,100
701-4341-75-0100 SS TUITION- CERTIFICATIONS - 340 245 - 575 575 575
701-4342-75-0000 SS MEMBERSHIP & DUES - - - - - - -
701-4350-75-0000 SS PRINTING AND POSTAGE 1,245 1,914 1,688 1,681 3,987 4,250 4,335
701-4365-75-0000 SS INSURANCE PROPERTY/ LIABILITY 27,010 28,385 16,118 13,100 9,791 9,791 9,777
701-4375-75-0000 SS MCES WASTE TREATMENT CHARGE 588,795 620,470 593,381 576,237 643,390 643,390 708,567
701-4381-75-0000 SS ELECTRIC AND GAS UTILITIES 8,211 8,051 6,581 10,301 9,833 9,833 10,226
TOTAL 937,717$ 982,557$ 963,621$ 930,659$ 1,034,737$ 1,027,148$ 1,118,985$
OPERATING INCOME (LOSS)(88,684)$ (68,115)$ (16,003)$ 74,670$ 57,819$ 71,190$ 56,096$
SEWER OPERATIONS
35
Fiscal Year 2018
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
SEWER OPERATIONS
OTHER (INCOME) / EXPENSE
701-3723-0-0-00 SEWER CONNECTION FEES (98,600)$ (6,800)$ (5,950)$ (7,650)$ (850)$ -$ -$
701-3891-0-0-00 SS MISCELLANEOUS INCOME (557)(653) (16,001) (6,305)(650)(650)(650)
701-3910-0-0-00 SS SALE OF ASSETS 0 0 0 (180)
701-4499-75-0000 SS MISCELLANEOUS EXPENSE 19 1,625 813 90 100 100 100
TOTAL (99,138)$ (5,828)$ (21,139)$ (14,045)$ (1,400)$ (550)$ (550)$
NET INCOME (LOSS) BEFORE DEPRECIATION 10,454$ (62,287)$ 5,135$ 88,715$ 59,219$ 71,740$ 56,646$
36
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
The City’s recycling program promotes recycling efforts through-out the City. The fund receives
grants from both Hennepin and Ramsey Counties to support these efforts
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.
SPECIAL REVENUE FUNDS
37
Fiscal Year 2018 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
REVENUES
301-3101-0-0-00 PROPERTY TAX LEVY/MVHC 148,665$ 153,194$ 130,312$ 138,346$ 157,800$ 157,800$ 162,534$
301-3804-0-0-00 REFUNDS AND REIMBURSEMENTS 675 - 2,372 - 500 500 500
301-3810-0-0-00 INVESTMENT INCOME 6,278 - - - - 100 150
301-3920-0-0-00 TRANSFER - GENERAL FUND - - 82,239 - - - -
301-3920-0-0-00 TRANSFER - HRA PROJECTS FUND - - 71,941 - - - -
TOTAL 155,618$ 153,194$ 286,864$ 138,346$ 158,300$ 158,400$ 163,184$
EXPENDITURES
301-4110-00-0000 REGULAR EMPLOYEE 70,524$ 72,743$ 76,197$ 81,391$ 84,425$ 85,478$ 90,536$
301-4121-00-0000 PERA 4,822 5,027 5,681 6,078 6,332 6,411 6,790
301-4122-00-0000 FICA/MEDICARE 5,042 5,472 5,742 6,126 6,459 6,539 6,926
301-4131-00-0000 INSURANCE HEALTH 4,995 5,616 11,173 12,497 12,156 12,156 12,759
301-4135-00-0000 INSURANCE WC - - 248 326 990 899 846
301-4300-00-0000 PROFESSIONAL SERVICES 5,468 7,931 4,111 5,452 5,250 6,112 5,250
301-4321-00-0000 GMHC - PROGRAM FEE 12,500 12,500 12,500 40,676 12,500 10,417 460
301-4322-00-0000 SALO PARK MAINT. CONTRACT 26,500 33,598 - 320 - - -
301-4324-00-0000 ECONOMIC DEVELOPMENT 5,683 107 2,250 2,250 2,250 2,250 2,250
301-4499-00-0000 MISCELLANEOUS EXPENSE 72 160 - .- - -
301-4920-00-0000 TRANSFERS-OUT - - - - - - -
TOTAL 135,606$ 143,154$ 117,902$ 155,116$ 130,361$ 130,261$ 125,817$
NET CHANGE 20,013$ 10,040$ 168,962$ (16,770)$ 27,939$ 28,139$ 37,367$
BEGINNING FUND BALANCE (189,827)$ (169,815)$ (159,775)$ 9,188$ (7,582)$ (7,582)$ 20,557$
ENDING FUND BALANCE (169,815)$ (159,775)$ 9,188$ (7,582)$ 20,356$ 20,557$ 57,924$
HOUSING & REDEVELOPMENT AUTHORITY
38
Fiscal Year 2018 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
REVENUES
225-3362-0-0-01 RECYCLING GRANT RC -$ -$ -$ -$ -$ -$ -$
225-3362-0-0-02 RECYCLING GRANT HC 17,340 17,384 21,327 20,768 20,768 18,989 17,090
225-3410-0-1-00 CLEAN-UP DAY FEES 2,683 - 3,465 2,636 2,950 3,598 3,250
225-3810-0-0-00 INVESTMENT INCOME - 76 125 182 50 50 50
225-3891-0-0-00 MISCELLANEOUS REVENUE 625 - - - - - -
225-3920-0-0-00 TRANSFERS-IN LIQUOR 25,000 - - - - - -
TOTAL 45,648$ 17,460$ 24,918$ 23,586$ 23,768$ 22,637$ 20,390$
EXPENDITURES
225-4110-00-0000 REGULAR EMPLOYEE 472$ -$ 5,494$ 6,143$ 6,462$ 6,462$ 7,125$
225-4111-00-0000 OVERTIME EMPLOYEE - - 39 - - - -
225-4121-00-0000 PERA - - 427 461 485 485 534
225-4122-00-0000 FICA/MEDICARE - - 424 470 494 494 545
225-4131-00-0000 INSURANCE HEALTH - - 1,370 1,690 1,652 1,652 1,732
225-4300-00-0000 RC COMPOST - - - - - - -
225-4350-00-0000 NEWSLETTER COSTS 5,502 - 5,178 4,557 6,125 6,501 6,750
225-4385-00-0000 RECYCLING REBATE HC 15,521 15,645 - - - - -
225-4435-00-0000 CLEAN-UP DAY COSTS 3,866 - 5,861 3,731 4,100 6,033 5,000
225-4499-00-0000 MISCELLANEOUS EXPENSE - - - - - - -
225-4920-00-0000 TRANSFERS-OUT - - - - - - -
TOTAL 25,360$ 15,645$ 18,794$ 17,052$ 19,318$ 21,627$ 21,686$
NET CHANGE 20,288$ 1,815$ 6,124$ 6,534$ 4,450$ 1,010$ (1,296)$
BEGINNING FUND BALANCE (16,435) 3,853 5,668 11,792 18,326 18,326 19,336
ENDING FUND BALANCE 3,853$ 5,668$ 11,792$ 18,326$ 22,776$ 19,336$ 18,040$
RECYCLING FUND
39
Fiscal Year 2018 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
REVENUES
230-3360-0-0-00 GRANT REVENUE -$ -$ -$ -$ -$ -$ -$
230-3520-0-0-00 FORFEITURES 11,110 7,549 5,721 9,810 6,500 2,425 2,750
230-3810-0-0-00 INVESTMENT INCOME (124) 488 362 418 425 225 425
230-3891-0-0-00 MISCELLANEOUS INCOME - - - - - - -
230-3910-0-0-00 SALE OF ASSETS - - - -
230-3920-0-0-00 TRANSFER-IN - - - -
TOTAL 10,987$ 8,037$ 6,084$ 10,228$ 6,925$ 2,650$ 3,175$
EXPENDITURES
230-4221-00-0000 SUPPLIES- EQUIPMENT -$ 1,022$ 6,102 -$ 1,750$ 2,825$ 1,750$
230-4226-00-0000 GENERAL SUPPLIES - 839 - 520 550 531
230-4310-00-0000 EAST METRO SWAT MEMBERSHIP 2,608 2,818 3,082 2,903 3,000 3,253 3,500
230-4499-00-0000 MISCELLANEOUS EXPENSE 2,703 1,766 1,086 857 1,500 950 1,000
230-4920-00-0000 TRANSFER-OUT - - - - - - -
TOTAL 11,104$ 5,606$ 11,109$ 3,760$ 6,770$ 7,578$ 6,781$
NET CHANGE (117)$ 2,431$ (5,025)$ 6,468$ 155$ (4,928)$ (3,606)$
BEGINNING FUND BALANCE 28,858 28,741 31,171 26,147 32,615 32,615 27,687
ENDING FUND BALANCE 28,741$ 31,171$ 26,147$ 32,615$ 32,769$ 27,687$ 24,081$
FORFEITURE FUND
40
Fiscal Year 2018 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
REVENUES
240-3440-0-0-00 INSTRUCTOR FEES 3,299$ 3,130$ 3,662$ 3,623$ 3,100$ 1,934$ 2,500$
240-3891-0-0-00 MISCELLANEOUS INCOME 1,724 316 43 61 25 25 25
TOTAL 5,023$ 3,446$ 3,705$ 3,684$ 3,125$ 1,959$ 2,525$
EXPENDITURES
240-4110-00-0000 REGULAR EMPLOYEE 4,000$ 1,340$ 1,420$ 1,260$ 1,400$ 280$ 1,000$
240-4121-00-0000 PERA/FICA 377 - - - - - -
240-4225-00-0000 TRAINING SUPPLIES 308 2,134 1,043 2,062 1,500 475 750
240-4426-00-0000 GENERAL SUPPLIES 1,186 246 - - 150 50 100
240-4499-00-0000 MISCELLANEOUS EXPENSE - - -
TOTAL 5,871$ 3,720$ 2,463$ 3,322$ 3,050$ 805$ 1,850$
NET CHANGE (848)$ (274)$ 1,242$ 362$ 75$ 1,154$ 675$
BEGINNING FUND BALANCE 4,032 3,184 2,910 4,152 4,514 4,514 5,668
ENDING FUND BALANCE 3,184$ 2,910$ 4,152$ 4,514$ 4,589$ 5,668$ 6,343$
FIRE EDUCATOR/TRAINING
41
Fiscal Year 2018 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2013 2014 2015 2016 2017 2017 2018
REVENUES
601-3410-0-0-00 RENTAL RECEIPTS (SCHOOL DISTRICT)125,000$ 125,000$ 125,000$ 125,000$ 127,300$ 127,300$ 127,300$
601-3810-0-0-00 INTEREST EARNINGS (842) 439 430 859 425 425 425
601-3891-0-0-00 MISC INCOME-INSURANCE - 6,980 - - - - -
601-3920-0-0-00 RENT TRANSFER 70,150 64,654 78,650 81,800 85,890 85,890 90,185
TOTAL 194,308$ 197,073$ 204,080$ 207,659$ 213,615$ 213,615$ 217,910$
EXPENDITURES
601-4110-00-0000 CC REGULAR EMPLOYEE 10,310$ 9,916$ 10,611$ 10,883$ 37,252$ 30,215$ 31,543$
601-4111-00-0000 CC OVERTIME EMPLOYEE 468 930 24 55 - 185 200
601-4121-00-0000 CC PERA 1,579 789 842 882 2,794 2,280 2,381
601-4122-00-0000 CC FICA/MEDICARE - 832 839 897 2,850 2,326 2,428
601-4131-00-0000 CC INSURANCE HEALTH 1,544 1,656 1,779 1,946 2,858 5,555 5,867
601-4135-00-0000 CC INSURANCE WC - - 186 339 649 746 959
601-4226-00-0000 CC GENERAL SUPPLIES 179 2,151 3,489 2,579 3,489 3,489 3,489
601-4309-00-0000 CC CONTRACTED JANITORIAL 45,888 43,936 42,936 42,976 - - -
601-4310-00-0000 CC RUGS AND REFUSE SERVICES 4,040 6,135 3,978 3,816 4,942 3,657 3,785
601-4325-00-0000 CC COMMUNICATIONS 1,654 2,332 1,820 1,851 1,800 2,251 2,364
601-4340-00-0000 CC REPAIRS & MAINTENANCE 37,481 52,142 37,371 15,465 22,185 22,520 23,646
601-4381-00-0000 CC ELECTRIC & GAS UTILITIES 65,699 70,188 61,262 63,390 69,987 61,390 67,500
601-4365-00-0000 CC INSURANCE PROPERTY / LIABILITY 170 1,808 3,997 3,686 4,950 3,460 3,777
TOTAL 169,012$ 192,816$ 169,135$ 148,765$ 153,756$ 138,074$ 147,939$
NET INCOME 25,296 4,257 34,946 58,894 59,859 75,541 69,971
NET CHANGE IN ASSETS / LIABILITIES - - - - - - -
TRANSFER TO BUILDING IMP FUND (145,000) (25,000) (25,000) (25,000) (85,890) (85,890) (90,185)
BEGINNING FUND BALANCE 156,262 36,558 15,815 25,761 59,655 59,655 49,306
ENDING FUND BALANCE 36,558$ 15,815$ 25,761$ 59,655$ 33,624$ 49,306$ 29,093$
COMMUNITY SERVICE CENTER
42
Capital Equipment
Building Improvements
Street Improvements
Public Utilities Infrastructure
Stormwater Improvements
Park Improvements
CAPITAL FUNDS
43
Fiscal Year 2018
SOURCES 2017
Est. Actual
2017 2018 2019 2020 2021 2022 2023-2028 2029-2034
Capital Improvement Levy 233,200$ 233,200$ 233,200$ 258,200$ 283,200$ 308,200$ 308,200$ 1,849,200$ 1,849,200$
MSA/Revolving Funds 90,000 90,000 90,000 90,000 90,000 90,000 90,000 540,000 540,000
Water Filtration Closing Transfer - - - - - - - - -
Utility Fund Transfer - - - - - - - - -
Trade/Sale of Equipment 3,500 56,544 3,500 3,500 3,500 3,500 3,500 21,000 21,000
Donations/Grants - 8,573 40,465 - - - - - -
Net Bond Proceeds - 533,266 - - - - - - -
TOTAL 326,700$ 921,583$ 367,165$ 351,700$ 376,700$ 401,700$ 401,700$ 2,410,200$ 2,410,200$
Uses
Police 300,369$ 284,624$ 255,556$ 189,077$ 127,203$ 175,836$ 168,823$ 1,295,722$ 1,258,467$
Fire 49,854 34,508 88,356 110,097 187,664 85,355 141,184 971,804 556,860
Administration/Finance 33,609 28,149 94,944 12,657 2,740 26,500 31,312 183,106 54,738
Streets 83,713 75,058 76,981 113,332 35,388 62,770 48,933 388,915 233,677
Parks 64,551 49,343 26,648 13,525 68,858 128,120 26,265 249,304 360,029
DAILY OPERATIONS-MINIMAL EQUIPMENT NEEDS 532,096 471,682 542,485 438,689 421,854 478,581 416,517 3,088,851 2,463,771
MINIMAL SHORTFALL (205,396)$ 449,900$ (175,320)$ (86,989)$ (45,154)$ (76,881)$ (14,817)$ (678,651)$ (53,571)$
SPECIFIC OPERATIONS - EQUIPMENT NEEDS*
Scheduled Items
Fire Engines - - 500,000 - - - - 515,000 525,000
Dump Trucks (moved 1 DT to utility fund)195,075 - - - - - - 270,108 311,538
1995 Street 444G Front-End Loader - - - - 179,259 - - - -
1999 Parks 4500 Tractor - - - - - 67,152 - - -
195,075 - 500,000 - 179,259 67,152 - 785,108 836,538
OVERALL SHORTFALL (400,471)$ 449,900$ (675,320)$ (86,989)$ (224,413)$ (144,033)$ (14,817)$ (1,463,759)$ (890,109)$
NET CHANGE (400,471)$ 449,900$ (675,320)$ (86,989)$ (224,413)$ (144,033)$ (14,817)$ (1,463,759)$ (890,109)$
BEGINNING CASH BALANCE 676,646$ 676,646$ 1,126,546$ 451,226$ 364,238$ 139,825$ (4,207)$ (19,025)$ (1,482,784)$
ENDING CASH BALANCE 276,175$ 1,126,546$ 451,226$ 364,238$ 139,825$ (4,207)$ (19,025)$ (1,482,784)$ (2,372,893)$
* CURRENTLY DEFERRING AS ALLOWED, FUTURE FUNDING SOURCE WILL COME FROM POST 2023 DEBT LEVY NEEDS
CAPITAL EQUIPMENT 2018 - 2034
44
Fiscal Year 2018
2017
Est. Actual
2017 2018 2019 2020 2021 2022 2023-2028 2029-2034
Police Department
Squads 78,755 78,754 83,160 92,155 86,058 90,871 93,598 635,538 759,471
Unmarked 28,840 27,336 29,561 - - 32,630 33,446 110,910 128,839
Technology 163,398 159,650 110,500 82,790 16,070 27,385 18,797 340,470 164,184
Specialty Equipment 5,837 5,426 12,448 11,593 15,352 12,299 6,636 100,656 86,656
Investigative Equipment 7,216 7,216 4,746 1,987 5,459 12,065 2,172 31,073 32,930
General Equipment 16,323 6,242 15,141 552 4,265 586 14,176 77,075 86,387
TOTAL PD 300,369$ 284,624$ 255,556$ 189,077$ 127,203$ 175,836$ 168,823$ 1,295,722$ 1,258,467$
Fire Department
Apparatus - - 500,000 - 90,000 - 46,897 632,466 702,006
Station Based Equipment - - - - - - - 15,103 52,733
Protective Gear 7,641 - 58,630 5,520 16,398 - 14,478 264,820 167,472
Technology 17,609 14,028 541 17,289 569 5,505 7,359 89,184 64,917
Protective Equipment/Tools 16,820 15,705 10,200 19,700 2,500 12,400 6,650 113,725 68,711
Office Furniture 7,784 4,775 8,021 1,987 9,098 - - 38,306 26,021
Debt Service Payments - - 10,963 65,600 69,100 67,450 65,800 333,200 -
TOTAL FD 49,854$ 34,508$ 588,356$ 110,097$ 187,664$ 85,355$ 141,184$ 1,486,804$ 1,081,860$
Administration/Finance
Computer Hardware 12,525 13,390 13,050 725 750 16,500 21,660 35,606 28,738
Computer Software - - - - - - - 62,500 -
Furniture and Equipment 21,084 14,759 - 10,000 - - - 75,000 10,000
Council Chambers - - 81,894 1,932 1,990 10,000 9,652 10,000 16,000
TOTAL AF 33,609$ 28,149$ 94,944$ 12,657$ 2,740$ 26,500$ 31,312$ 183,106$ 54,738$
DEPARTMENTAL SUMMARIES 2018-2034
45
Fiscal Year 2018
2017
Est. Actual
2017 2018 2019 2020 2021 2022 2023-2028 2029-2034
DEPARTMENTAL SUMMARIES 2018-2034
PUBLIC WORKS
Streets Department
Fleet replacements 45,000 40,306 - 34,779 - 55,638 38,003 100,553 159,789
Plows/Dump trucks 195,075 - - - - - - 270,108 311,538
Heavy Equipment 6,461 2,500 6,623 6,788 186,217 7,132 7,310 264,536 55,508
Speciality Equipment 32,252 32,252 70,358 71,765 28,430 - 3,619 23,826 18,380
TOTAL 278,788$ 75,058$ 76,981$ 113,332$ 214,647$ 62,770$ 48,933$ 659,023$ 545,215$
Parks Department
Fleet replacements 37,000 40,823 - - - 49,781 - 48,252 111,580
Heavy Equipment - - 10,750 7,729 1,137 73,008 4,826 105,393 29,829
Mowers 17,570 6,329 9,201 552 62,546 62,983 - 29,829 139,309
Field Maintenance 4,222 - 500 - - 4,685 18,906 20,368 27,605
Rink Maintenance - - 216 2,539 - 586 - 13,636 24,322
Speciality Equipment 5,759 2,191 5,980 2,705 5,174 4,228 2,534 31,825 27,385
TOTAL 64,551$ 49,343$ 26,648$ 13,525$ 68,858$ 195,272$ 26,265$ 249,304$ 360,029$
TOTAL PW 343,339$ 124,402$ 103,629$ 126,857$ 283,505$ 258,041$ 75,199$ 908,327$ 905,244$
GRAND TOTAL 727,171$ 471,682$ 1,042,485$ 438,689$ 601,113$ 545,733$ 416,517$ 3,873,959$ 3,300,309$
46
Fiscal Year 2018SOURCES2017Est. Actual 20172018 2019 2020 2021 2022 2023-2028 2029-2034Community Fund Transfer85,890$ 85,890$ 90,185$ 92,440$ 94,751$ 97,119$ 99,547$ 600,000$ 600,000$ Reimbursement for Liquor Stores - - - - - - 99,000 142,546 - Public Facilities Capital Levy (1 & 2) 73,000 73,000 73,000 78,000 83,000 88,000 93,000 663,000 843,000 TOTAL 158,890$ 158,890$ 163,185$ 170,440$ 177,751$ 185,119$ 291,547$ 1,405,546$ 1,443,000$ USESCity Hall/Community Center-$ 65,904$ 86,900$ -$ 177,100$ 180,000$ -$ 132,122$ 160,850$ Fire Station- 17,072 - 12,500 - - 48,500 75,917 - Public Works16,500 19,491 16,500 7,500 - - - 387,054 - Parks (3)- - - - - - - - - Liquor Stores6,250 5,476 - - - - 99,000 142,546 - TOTAL22,750$ 107,943$ 103,400$ 20,000$ 177,100$ 180,000$ 147,500$ 737,639$ 160,850$ NET CHANGE136,140 50,947 59,785 150,440 651 5,119 144,047 667,907 1,282,150 BEGINNING CASH BALANCE210,435 210,435 261,382 321,167 471,607 472,257 477,377 621,424 1,289,331 ENDING CASH BALANCE346,575$ 261,382$ 321,167$ 471,607$ 472,257$ 477,377$ 621,424$ 1,289,331$ 2,571,481$ (1) Annual Building Impovement Levy of $73,000 replaced traditional Liquor transfer. (2) Additional Building Impovement Levy of $5,000 annually beginning in 2019. (3) Park Commission evaluating needs.BUILDINGS IMPROVEMENT PLAN 2018 - 203447
Fiscal Year 2018SOURCES2017Est. Actual 20172018 2019 2020 2021 2022 2023-2028 2029-2034Bond Proceeds 2,634,494$ 2,634,494$ 2,212,000$ 2,239,000$ 2,031,000$ 2,284,000$ 2,407,000$ 14,435,000$ 1,721,000$ Road Improvement Levy 1,827,206 1,827,206 1,833,431 1,929,213 1,968,477 2,008,266 2,041,945 14,948,000 13,987,475 Prepaid Assessments 216,110 216,110 110,710 140,400 134,875 155,400 185,100 1,192,829 322,586 MSA Funds - not part of DLR- - - - - - 140,000 340,000 1,020,000 Grant Funding25,000 25,000 - - - - 250,000 - - Debt Levy Reduction Funding327,500 327,500 403,000 322,500 340,000 352,500 287,500 287,760 - Miscellaneous- - - - - - - - - TOTAL 5,030,310$ 5,030,310$ 4,559,141$ 4,631,113$ 4,474,352$ 4,800,166$ 5,311,545$ 31,203,590$ 17,051,061$ USESStreets/Utilities Reconstruction (1)2,649,280$ 2,649,280$ 2,381,940$ 2,320,000$ 2,084,000$ 2,276,000$ 2,636,000$ 11,960,000 1,020,000 Mill and Overlays60,700 60,700 40,100 - 30,200 - - 1,224,344 1,640,738 Alleys- - - - 80,000 60,000 90,000 98,851 340,242 Sidewalks/Street Lights- - - - - - - 500,768 1,477,869 Road Improvement debt2,154,706 2,154,706 2,236,431 2,251,713 2,308,477 2,360,766 2,329,445 15,235,760 13,987,475 Miscellaneous- - - - - - - - - TOTAL4,864,686$ 4,864,686$ 4,658,471$ 4,571,713$ 4,502,677$ 4,696,766$ 5,055,445$ 29,019,723$ 18,466,324$ NET CHANGE165,624$ 165,624$ (99,330)$ 59,400$ (28,325)$ 103,400$ 256,100$ 2,183,866$ (1,415,263)$ BEGINNING ACTIVITY- - 165,624 66,294 125,694 97,369 200,769 456,869 2,640,735 CUMULATIVE ACTIVITY 165,624$ 165,624$ 66,294$ 125,694$ 97,369$ 200,769$ 456,869$ 2,640,735$ 1,225,472$ (1) Street reconstruction program scheduled completion year 2027STREETS IMPROVEMENT PLAN 2018 - 203448
Fiscal Year 2018SOURCES2017Est. Actual20172018 2019 2020 2021 2022 2023-2028 2029-2034Water Filtration Fund close out -$ -$ -$ -$ -$ -$ -$ -$ -$ Interfund Loan collections (1)46,093 46,093 46,061 45,766 45,470 198,667191,976690,050 - Utility Fund Transfer (2)- - - - - - - 225,000 1,900,000 Connection fees - - - 170,000 255,000 255,000 - - - Interest and other income31,000 31,000 32,400 28,000 24,250 26,350 26,350 182,000 223,750 TOTAL 77,093$ 77,093$ 78,461$ 339,975$ 300,470$ 453,667$ 191,976$ 915,050$ 1,900,000$ USESWater Infrastructure (4)4,455,895 6,293,863 185,000 21,400 27,500 153,843 17,500 938,450 456,900 Water Equipment2,046 2,046 101,948 3,320 172,002 38,791 905 63,509 106,936 Sewer Infrastructure7,500 - 40,000 15,000 - - - 15,000 60,000 Sewer Equipment (3)2,046 2,046 101,948 251,738 1,422 3,651 905 63,509 574,617 Fiber Infrastructure- 3,135 100,000 - - - - - - TOTAL4,467,487$ 6,301,090$ 528,897$ 291,458$ 200,923$ 196,285$ 19,310$ 1,080,468$ 1,198,454$ NET CHANGE(4,390,394)$ (6,223,997)$ (450,436)$ 48,516$ 99,547$ 257,382$ 172,666$ (165,417)$ 701,546$ BEGINNING CASH BALANCE9,619,292 9,619,292 3,395,295 2,944,860 2,993,376 3,092,923 3,350,305 3,350,305 3,184,887 ENDING CASH BALANCE5,228,898$ 3,395,295$ 2,944,860$ 2,993,376$ 3,092,923$ 3,350,305$ 3,522,971$ 3,184,887$ 3,886,433$ (1) Principal collection of $959,326 estimated to begin 2021.(2) Utility Fund Transfer available upon retirement of Water Bonds in 2024.(3) Anticipates 50% equipment grant program by Water Management Organization(4) Anticipated greater construction spending in 2016 than actually ocurred therefore disbursements shifted to 2017UTILITIES INFRASTRUCTURE 2018 - 203449
Fiscal Year 2018SOURCES2017Est. Actual 20172018 2019 2020 20212022 2023-2028 2029-2034Stormwater fees UB196,654$ 197,722$ 201,393$ 206,207$ 211,094$ 216,054$ 221,132$ 1,295,060$ 1,320,961$ Grant-Regional SW Treatment- 88,841 - - - - - - - Partners -Silver Lake Mgmt plan- - 56,000 - - - - - - Rice Creek Watershed District776,100 647,768 180,987 - - - - - - Ramsey county - Mirrior Lake- - 8,960 - - - - - - Reimbursement revenues- 2,110 75,000 - - - - - - Grant-Industrial Park Flooding- - - 150,000 - - - - - Grant-Equipment- - - - 71,653 - - - 89,250 Interest1,100 950 2,000 2,750 3,250 3,500 3,500 48,000 76,750 TOTAL 973,854$ 937,391$ 524,340$ 358,957$ 285,996$ 219,554$ 224,632$ 1,343,060$ 1,486,961$ USESStormwater Maintenance 2,000$ 2,000$ 2,040$ 2,081$ 2,122$ 52,165$ 2,208$ 59,208$ 151,000$ Flood Improvements923,936 653,662 346,939 200,000 - - - - - Water Quality 32,000 64,122 96,640 34,843 178,839 61,238 36,956 292,602 510,682 Mandates13,900 13,900 6,558 6,721 6,889 7,064 7,245 57,633 55,942 Annual Reconstruction 150,000 150,000 95,000 85,000 85,000 85,000 95,000 330,000 - TOTAL1,121,836 883,683 547,176 328,644 272,850 205,467 141,408 739,443 717,624 NET CHANGE(147,982)$ 53,708$ (22,836)$ 30,313$ 13,146$ 14,088$ 83,223$ 603,617$ 769,337$ BEGINNING CASH BALANCE85,552 85,552 139,260 116,424 146,736 159,882 173,970 173,970 777,587 ENDING CASH BALANCE(62,430)$ 139,260$ 116,424$ 146,736$ 159,882$ 173,970$ 257,193$ 777,587$ 1,546,924$ STORMWATER 2018 - 203450
Fiscal Year 20182017Est. Actual 20172018 2019 2020 2021 2022 2023-2028 2029-2034SOURCESPark Dedication Fees (1)1,500$ 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ 10,500$ 10,500$ Donations- - - - - - - - - Micellaneous Income1,250 1,125 1,136 725 800 850 900 5,795 5,853 TOTAL 2,750$ 2,625$ 2,636$ 2,225$ 2,300$ 2,350$ 2,400$ 16,295$ 16,353$ USESCentral Park7,586 12,295 42,966 - - - - - - Emerald Park7,665 3,311 38,048 - - - - - - Salo Park- - - - - - - - - Silver Point Park4,226 2,400 4,438 - - - - - - Trillium Park - - - - - - - - - Water Tower Park2,730 798 2,591 - - - - - - TOTAL 22,208 18,804 88,042 - - - - - - NET CHANGE(19,458)$ (16,179)$ (85,406)$ 2,225$ 2,300$ 2,350$ 2,400$ 16,295$ 16,353$ BEGINNING CASH BALANCE 148,368 148,368 132,189 46,783 49,008 51,308 53,658 56,058 72,353 ENDING CASH BALANCE128,911$ 132,189$ 46,783$ 49,008$ 51,308$ 53,658$ 56,058$ 72,353$ 88,706$ (1) Placeholder of one dedication fee per year.PARK IMPROVEMENT 2018-203451
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•Street Improvements
•Tax Abatement and Lease Revenue
DEBT SERVICE FUNDS
53
Fiscal Year 2017 - Estimated Actual
1998-2007
DS Funds
2008 DS
Fund
2009 DS
Fund
2010 DS
Fund
2011 DS
Fund
2012 DS
Fund
2013 DS
Fund
2014 DS
Fund
2015 DS
Fund
2016 DS
Fund
2017 DS
Fund
Combined
Est. Actual
503/345 365 512 (1)514 516 518 520 522 524 526 528 (2)2017
REVENUES
STREET IMPROVEMENT LEVY, LESS DLR -$ 172,436$ 186,605$ 109,413$ 132,416$ 113,917$ 42,120$ 112,821$ 153,847$ 102,173$ -$ 1,125,748$
SPECIAL ASSESSMENTS 86,575 - 20,750 4,250 15,500 33,150 17,500 30,500 38,000 - - 246,225
INVESTMENT INCOME 8,550 1,050 1,825 1,100 2,750 2,450 2,700 1,400 1,800 600 150 24,375
OTHER - - 50,230 760 1,664 750 550 780 680 - - 55,414
TOTAL REVENUES 95,125 173,486 259,410 115,523 152,330 150,267 62,870 145,501 194,327 102,773 150 1,451,762
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 920,000 135,000 385,000 85,000 115,000 135,000 115,000 125,000 155,000 - - 2,170,000
INTEREST 78,135 25,575 50,204 30,530 51,125 39,963 27,125 50,380 57,963 35,357 - 446,356
PAYING AGENT FEES 2,500 450 250 400 250 150 550 450 450 450 - 5,900
PROFESSIONAL SERVICE 3,000 250 3,250 150 125 150 150 150 150 150 150 7,675
TOTAL EXPENDITURES 1,003,635 161,275 438,704 116,080 166,500 175,263 142,825 175,980 213,563 35,957 150 2,629,931
REVENUES OVER (UNDER) EXPENDITURES (908,510)$ 12,211$ (179,294)$ (557)$ (14,170)$ (24,996)$ (79,955)$ (30,479)$ (19,236)$ 66,816$ -$ (1,178,169)$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - - - - - - - - 54,817 54,817
PROJECT SAVINGS TRANSFERED IN - - - - - - - 2,200 149,000 - - 151,200
DLR TRANSFERS IN 81,000 - - - 8,000 31,000 52,000 34,000 29,000 - - 235,000
TOTAL OTHER FINANCING SOURCES 81,000 - - - 8,000 31,000 52,000 36,200 178,000 - 54,817 441,017
NET CHANGE IN FUND BALANCE (827,510)$ 12,211$ (179,294)$ (557)$ (6,170)$ 6,005$ (27,955)$ 5,721$ 158,765$ 66,816$ 54,817$ (737,152)$ (3)
FUND BALANCE - JANUARY 1 2017 1,772,517 161,632 332,943 155,242 389,372 338,311 384,870 186,249 243,205 53,368 - 4,017,709
EST. FUND BALANCE - DECEMBER 31 2017 945,007$ 173,843$ 153,649$ 154,685$ 383,202$ 344,316$ 356,915$ 191,970$ 401,970$ 120,184$ 54,817$ 3,280,557$
1) 2009 street bonds were refinanced for interest savings, prepaid assessment cash on hand was also used to reduce principal.
2) 2017 street bond proceeds includes capitalized interest.
3) Deby Levy Reduction plan called for use of Fund Balance along with notes 1 &2 impacts.
STREET IMPROVEMENT DEBT SERVICE FUNDS
54
Fiscal Year 2018 - Budget
1998-2007
DS Funds
2008 DS
Fund
2009 DS
Fund
2010 DS
Fund
2011 DS
Fund
2012 DS
Fund
2013 DS
Fund
2014 DS
Fund
2015 DS
Fund
2016 DS
Fund
2017 DS
Fund
Combined
Budget
503/345 365 512 514 516 518 520 522 524 526 528 2017
REVENUES
STREET IMPROVEMENT LEVY, LESS DLR 531,389 154,496 148,883 92,209 111,886 136,332 74,063 142,433 145,870 106,135 189,734 1,833,430$
SPECIAL ASSESSMENTS 56,000 - 20,700 5,000 15,000 33,875 17,200 25,500 31,950 19,876 - 225,101
INVESTMENT INCOME 10,250 1,100 2,050 1,000 2,500 2,125 2,300 1,200 1,600 400 - 24,525
OTHER - - - - - - - - - - - -
TOTAL REVENUES 597,639$ 155,596$ 171,633$ 98,209$ 129,386$ 172,332$ 93,563$ 169,133$ 179,420$ 126,411$ 189,734$ 2,083,056$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 860,000 140,000 160,000 85,000 120,000 135,000 115,000 130,000 155,000 - - 1,900,000
INTEREST 59,607 22,825 46,493 28,299 47,600 37,262 26,320 48,190 54,863 35,357 93,817 500,632
PAYING AGENT FEES 2,500 450 250 400 250 150 550 450 450 450 - 5,900
PROFESSIONAL SERVICE 3,000 250 200 150 125 150 150 150 150 150 - 4,475
TOTAL EXPENDITURES 925,107 163,525 206,943 113,849 167,975 172,562 142,020 178,790 210,463 35,957 93,817 2,411,007
REVENUES OVER (UNDER) EXPENDITURES (327,468)$ (7,929)$ (35,310)$ (15,640)$ (38,589)$ (230)$ (48,457)$ (9,657)$ (31,043)$ 90,454$ 95,917$ (327,951)$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - - - - - - - - - -
DLR TRANSFERS IN 158,963 10,000 24,037 20,000 30,000 - - 10,000 10,000 - - 263,000
TOTAL OTHER FINANCING SOURCES 158,963 10,000 24,037 20,000 30,000 - - 10,000 10,000 - - 263,000
NET CHANGE IN FUND BALANCE (168,505)$ 2,071$ (11,273)$ 4,360$ (8,589)$ (230)$ (48,457)$ 343$ (21,043)$ 90,454$ 95,917$ (64,951)$
EST. FUND BALANCE - JANUARY 1 2018 945,007$ 173,843$ 153,649$ 154,685$ 383,202$ 344,316$ 356,915$ 191,970$ 401,970$ 120,184$ 54,817$ 3,280,557$
EST. FUND BALANCE - DECEMBER 31 2018 776,503$ 175,914$ 142,376$ 159,045$ 374,613$ 344,086$ 308,458$ 192,313$ 380,927$ 210,638$ 150,734$ 3,215,606$
1) Deby Levy Reduction plan calls for use of Fund Balance
STREET IMPROVEMENT DEBT SERVICE FUNDS
55
Fiscal Year 2017 - Estimated Actual
CENTRAL PARK EMERALD PARK HISP / MIRROR LAKE
502 502 536 502/536 311
REVENUES
TAX ABATEMENT/ LEASE REVENUE LEVY -$ 118,722$ 106,155$ 224,877$ 361,207$ (1)
ISD DEBT CONTRIBUTION - - - - -
INVESTMENT INCOME 175 250 - - 3,000
OTHER / BOND PROCEEDS - 835,000 693,138 1,528,138 -
TOTAL REVENUES 175$ 953,972$ 799,293$ 1,753,015$ 364,207$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL -$ 950,000 640,000 1,590,000 315,000
INTEREST - 27,428 27,236 54,664 55,490
PAYING AGENT FEES 251 200 450 901 200
PROFESSIONAL SERVICE 1,404 50 250 1,704 500
TOTAL EXPENDITURES 1,655 977,678 667,936 1,647,269 371,190
REVENUES OVER (UNDER) EXPENDITURES (1,480)$ (23,706)$ 131,357$ 105,746$ (6,983)$
OTHER FINANCING SOURCES (USES)
BOND PREMIUM / ISSUANCE COSTS -$ 35,433 - 35,433 -
TRANSFERS IN 1,480 (1,480) - - -
TOTAL OTHER FINANCING SOURCES 1,480 33,953 - 35,433 -
NET CHANGE IN FUND BALANCE -$ 10,247$ 131,357$ 10,247$ (6,983)$
EST. FUND BALANCE - JANUARY 1 2017 245,892$ 660,069$
EST. FUND BALANCE - DECEMBER 31 2017 256,139$ 653,086$
1) Deby Levy Reduction plan called for reduced levy
COMBINED TAX
ABATEMENT
PUBLIC
FACILITIES LEASE
REVENUE
TAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDS
56
Fiscal Year 2018 - Budget
EMERALD PARK HISP / MIRROR LAKE
502 536 502/536 311
REVENUES
TAX ABATEMENT/ LEASE REVENUE LEVY 123,060$ 104,370$ 227,430$ 361,207$ (1)
ISD DEBT CONTRIBUTION - - - -
INVESTMENT INCOME 250 - 250 3,000
OTHER- HISP GRANT - - - -
TOTAL REVENUES 123,310$ 104,370$ 227,680$ 364,207$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 95,000 85,000 180,000 315,000
INTEREST 28,705 15,250 43,955 55,490
PAYING AGENT FEES 115 450 565 200
PROFESSIONAL SERVICE 250 250 500 500
TOTAL EXPENDITURES 124,070 100,950 225,020 371,190
REVENUES OVER (UNDER) EXPENDITURES (760)$ 3,420$ 2,660$ (6,983)$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - -
TRANSFERS IN - - - -
TOTAL OTHER FINANCING SOURCES - - - -
NET CHANGE IN FUND BALANCE (760)$ 3,420$ 2,660$ (6,983)$
EST. FUND BALANCE - JANUARY 1 2018 256,139$ 653,086$
EST. FUND BALANCE - DECEMBER 31 2018 258,799$ 646,103$
1) Deby Levy Reduction plan calles for reduced levy
TAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDS
COMBINED TAX
ABATEMENT
PUBLIC
FACILITIES LEASE
REVENUE
57
THIS PAGE LEFT INTENTIONALLY BLANK 58
•Budget Calendar
•How Are My Taxes Used?
•Salaries
•City Fund Balances
•Financial Management Policy
•Exhibit A
BUDGET INFORMATION
59
St. Anthony Budget Calendar followed for 2018 Budget
(Significant Steps)
January 19 & 20, 2017 Goal Setting, Financial Management and Planning.
May 9, 2017: Public Hearing/Provide Residents with an Opportunity to have input in the
budget process.
May - June: City Manager & Staff Meetings to discuss:
» Discussion on 2018 Operating Budget
» Evaluating 5-Year Capital Equipment needs.
May 30, 2017: Debt Levy Planning work session.
August 22, 2017: Presentation of Proposed 2018 Budget & Property Tax Levy to the City
Council
September 12, 2017: Public Hearing to pass resolution setting the Preliminary 2018
Budget and Property Tax Levy
September – December: City Manager & Staff meet to confirm parameters and estimates used in
budgeting process.
October 30, 2017: Capital Funds 2018-2034 Budgets reviewed at work session.
December 12, 2017: Presentation of 2018 Annual Budget and Final Levy with Public Input:
» Approving the Final 2018 Budget and Property Tax Levy
» Adoption of 2018 Budget and Property Tax Levy
60
AVERAGE HOME VALUATION = $274,000
ANNUAL BUDGET TAXES =$1,059.19
ROAD LEVY TAXES = $488.48
PUBLIC FACILITIES - P/W & FIRE $91.89
TAX ABATEMENT $60.59
CAPITAL IMPROVEMENTS $81.58
TOTAL CITY PROPERTY TAXES = $1,781.73
2018 TAX LEVY % OF TAXES
EXPENDITURES BUDGET EXPENDITURES BUDGET PAID
Mayor / Council 83,873$ 67,801$ 1.71%18.06$
Cable Franchise 42,994 - 0.00%-
General Management 128,503 103,879 2.61%27.68
Elections 20,638 16,683 0.42%4.44
Financial / HR Services 359,772 139,389 3.51%37.15
Assessing 65,581 53,014 1.33%14.12
Legal 110,000 68,000 1.71%18.12
Planning / Zoning 60,414 48,837 1.23%13.01
City Buildings 205,593 166,196 4.18%44.28
Emergency Management 78,882 63,766 1.60%16.99
Police Protection 2,460,543 1,566,930 39.41%417.47
Lauderdale Contract 692,768 - 0.00%-
Dare Education 14,500 - 0.00%-
Fire Protection 1,103,221 819,249 20.61%218.28
Inspections, Building/Plumbing/Heating/Health 94,430 - 0.00%-
Animal Control 575 465 0.01%0.12
Public Works 921,713 527,402 13.27%140.51
Parks 298,600 241,381 6.07%64.31
Other Expenditures (operating transfers)92,542 92,542 2.33%24.66
GENERAL FUND TOTAL EXPENDITURES 6,835,142$ 3,975,534$ 100.00%$1,059.19
ROAD LEVY 1,833,431$ $488.48
PUBLIC FACILITIES - P/W & FIRE 344,882$ $91.89
TAX ABATEMENT 227,430$ $60.59
CIP LEVY 306,200$ $81.58
TOTAL LEVY 6,687,477$ $1,781.73
How are my taxes used? - 2018
61
Positions From To
Elected Officials Mayor NA 8,700$
Mayor – Pro Tem NA 7,956$
Council Member NA 7,200$
City Manager NA 155,000$
Departmental Directors and Chiefs 109,358$ 119,413$
Departmental Assistants 71,225$ 103,944$
Senior Fire and Police 80,334$ 96,833$
All Other Full-time Employees:
Union
Fire Fighter 71,220$ 75,899$
Police - Patrol / Sergeant 70,907$ 88,563$
Public Works / Mechanic 51,709$ 63,627$
Non-Union Finance 48,547$ 60,495$
Liquor 28,302$ 69,456$
Police 34,582$ 66,605$
Part-time Employees:
From To
Volunteer Firefighters 12.88$ 15.03$
Code Enforcement Officers 19.00$ 19.85$
Liquor Clerks 12.41$ 16.03$
2018 Salary Range
2018 Hourly Rate
62
The audited Funds discussed below had a cumulative fund balance of $38,231,989 at 12/31/2016. A review
of those funds and a description of their intended sources and uses for budget years 2017 and 2018 are as
follows:
General Fund (101) – $2,319,667
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 represents the City’s working capital and reoccurring insurance pre–payment.
Recycling Fund (225) – $18,326
This Special Revenue fund’s was established to manage recycling services and programs within the City
limits. Recycling Grants from Hennepin and Ramsey counties fund these activities.
Forfeiture Fund (230) – $32,615
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) – $4,513
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 Debt Service and HRA Project (various 300’s funds combined) – $316,736
These funds were established to account for the City’s HRA and TIF district projects. The TIF revenues are
used to pay retire related debt associated with TIF project costs.
HRA General Fund (301) – ($7,582)
The HRA oversees the commercial and residential redevelopment activities in the community. The HRA
General Fund allows for the payment of administrative costs which are associated with advancing
development within the City.
Public Facilities Lease Revenue Bond Fund (311) – $660,068
The Public Facilities Lease Revenue Bond Fund was established to provide debt financing for the
construction of the Public Works building and the Fire Station. The $5,530,000 debt issuance will be repaid
with funds derived from the Public Facilities Debt Levy. The debt will be fully retired by 2024.
Capital Equipment Fund (401) – $676,646
The Capital Equipment Fund is used for major capital equipment purchases (refer to the 5–Year Capital
Equipment Plan). Current funding is derived of Capital Improvement Levy, Road State aid and proceeds
from the sale of existing equipment. Additional funding was established in 2016 and 2017 to phase out the
transfers of Liquor operating profits and to provide additional support for replacing equipment used in daily
operations.
CITY FUND BALANCES
63
Public Utilities Infrastructure (450) – $10,104,981
The Public Utilities Fund was established with 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
been long–expired.
In 2016 the City made a claim under the existing agreement for damages due to a previously undetected
contaminant (1.4 Dioxin). The Army and the City working together reached a settlement in the fall of 2016.
The settlement will provide funding for an additional treatment process to remove the contaminant from
the drinking water. In connection with this recent settlement the Water Filtration Fund was closed and its
assets were transferred for utility operating and capital needs. The 2016 Army settlement proceeds along
with Water Filtration transfer proceeds established the Utilities Infrastructure Fund. The Utilities
Infrastructure Fund will be the capital fund used prospectively to fund capital needs of the water, sanitary
sewer and fiber optic utilities.
Park Improvement Fund (501) – $164,151
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 dedication fees. The fund revenues are
designated for park improvements.
Tax Abatement Bond Fund and HSIP Tax Abatement (502/536) – $245,893
This fund provides funds to support the bond payments for the Tax Abatement Bonds issued in 2001 &
2009 for Park Improvements. The 2001 bonds were 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.
Revolving Fund (509) – $894,100
The Revolving Fund has served as the general improvement fund for miscellaneous 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.
Building Improvement Fund (510) – $210,872
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 was established in
the 2013 Budget by transferring from the Community Center Fund and Liquor proceeds beginning in 2014.
In 2016 the Building Improvement Levy of $73,000 will replace the use of Liquor proceeds.
Street Improvement Bond Fund (various 500’s funds combined) – $4,017,709
The Street Improvement Bond Fund was established to provide debt financing for the street improvements.
The debt issuance will be repaid with funds derived from the Road Improvement Levy, special assessment
collections, and debt reduction transfers.
Street Improvement Construction Fund (various 500’s funds combined) – $1,125,760
This fund accounted for the costs associated with the feasibility and design costs, mill and overlays,
sidewalk improvements, intersection improvements, street lighting improvements and construction costs
associated with planned street improvements.
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Community Services/City Hall Fund (601) – $59,656
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 2016 is $81,800. Fund balance transfers will prospectively
provide for City Hall capital improvements via the Building Improvement Fund.
Water/Sewer/Water Plant Fund (701) – $8,026,604
The Water/Sewer/Water Plant 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. The Water Plant was established with 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 been long–expired.
Liquor Fund (705) – $2,128,598
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 reducing the general fund levy. The fund balance is
substantially comprised of cash, inventory, buildings, and fixtures.
Stormwater Utility Fund (706) – $7,165,524
In 2015 the Stormwater Improvement and Debt Service Funds were closed upon the retirement of
stormwater improvement bonds. The proceeds from the closing of these funds established the Stormwater
Utility Fund. Prospectively the primary source of revenues for this fund is the stormwater charges. These
charges are used for stormwater maintenance costs, stormwater capital equipment, and flood control
projects along with providing funds for Debt Levy relief in connection with the annual infrastructure
improvements.
Severance Fund (901) – $67,152 (Cash)
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 liability for 2016 totaled
$652,938. The City established an annual fund transfer in 2014 to meet severance obligations as they come
due.
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CITY OF SAINT ANTHONY
FINANCIAL MANAGEMENT POLICY
12/31/2017
67
SUMMARY ................................................................................................................. I
REVENUE MANAGEMENT .......................................................................................... II
CASH AND INVESTMENTS .......................................................................................... III
RESERVES .................................................................................................................. IV
ANNUAL BUDGET ...................................................................................................... V
CAPITAL IMPROVEMENTS PLAN ................................................................................. VI
DEBT MANAGEMENT ................................................................................................. VII
ACCOUNTING, AUDITING, AND FINANCIAL REPORTING.............................................. VIII
RISK MANAGEMENT .................................................................................................. IX
EXHIBIT A
TABLE OF CONTENTS
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I. SUMMARY
Scope:
The purpose of a Financial Management Policy is to document the City’s financial policies. These policies
establish principles that allow both Staff and Council members make consistent and informed financial
decisions.
Purpose:
The City of St. Anthony is responsible for the adequate funding of services desired by the public, including
the provision and maintenance of public facilities, and to carefully account for public funds. The City
strives to meet the funding required to provide local government services needed by the community.
The City will maintain or improve its infrastructure on a systematic basis to ensure everyone in the
community has access to quality neighborhoods and high level City services. 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.
To ensure the protection of all City funds through a good system of financial planning and
accounting controls.
FINANCIAL MANAGEMENT POLICY
69
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 proceeds (LGA and other state aids) 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 levy will not be increased without exploring other alternatives. The costs of City
services, as annually defined and approved by the City Council will be funded first by the City revenues.
The property tax levy will used to fill the gap between the cost of services and other city revenues.
Parameters for increasing the property tax rate include:
Maintain current level of City Services
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 needs will be based on the following criteria:
A clear expression of community expectation.
The existence of community partnerships willing to share resources.
Establishment of clearly defined objectives and measurements of success.
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.
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As part of the City’s enterprise effort, evaluate City services and pursue actions to accomplish the
following:
The City will charge 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 profitable.
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.
Provide Administrative and Financial services which are entrepreneurial in nature. The intent of
entrepreneurial services will be to augment City revenues, enhance service level capacity and to
create efficiencies for both the City and its partners.
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 commensurate with cost while providing efficiencies not otherwise available
to the City.
4. Recover the Cost of Service
Program will be self-supporting.
5. Utility Fees
An analysis will be completed each year to determine the rates necessary to meet the
operating costs, encourage conservation, and provide for equipment replacement and
working capital.
III. CASH AND INVESTMENTS
Effective cash management is essential to good fiscal management. Investment returns on funds not
immediately required can provide revenue for the City. Investment policies must be well founded and in
compliance with legal and administrative requirements in order to protect the City funds being invested.
Legal Requirements:
Minnesota Statutes authorize and define an investment program for municipal governments.
A. Investment Instruments Authorization
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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 principle objective; additionally, liquidity and yield are
also considerations. It is essential that money is available when needed; therefore, the investment goal is
to maximize yield while providing cash flow to meet expected 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.
The City will analyze market conditions and investment securities and attempt to secure the current
market rate of return on all investments consistent with security and liquidity requirements. Portfolio
diversification will be monitored 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 sustainability 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 determine the disposition of any general fund surplus beyond the City’s minimum
Fund Balance as part of the annual budget process. These funds are available for appropriation by
the Council for unanticipated expenditures and unforeseen emergencies.
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.
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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 service
provided to Lauderdale. Since the City makes payment on a monthly basis, there are no reserves
deemed necessary for this expenditure.
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. ANNUAL BUDGET
The Annual Budget is the financial plan for funding the costs of City services, and infrastructure. The
Annual Budget includes the General Fund, the HRA Fund, the Special Revenue Funds, the Debt Service
Funds and the Long-Term Capital Funds Budgets. Enterprise operations are budgeted in separate
Enterprise Funds.
1. The City Manager shall submit a budget in which appropriations shall not reasonably exceed the
total of the estimated revenues and available fund balance.
2. The City will coordinate the Long-Term Capital Funds Budgets with the development of the
operating budget. Operating costs associated with capital improvements will be projected for
budget purposes and that budget will be approved by the Council.
3. The budget will provide for adequate operation, maintenance, replacement of City equipment and
for their orderly replacement.
4. 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.
5. The City will maintain a budgetary control system to help it adhere to the budget.
6. The City administration will prepare monthly reports comparing General Fund actual revenues and
expenditures to the budgeted amounts.
7. The Annual budget will provide for the major goals to be achieved and the services and programs to
be delivered for the level of funding provided.
8. When establishing operating expenses, Enterprise fund budgets shall be balanced with operating
revenues. Profits from Utility based operations can be transfer to the Utility’s capital fund for the
replacement costs of Utility’s buildings, equipment and infrastructure. The long-term transfer
needs will be considered when establishing rates and charges for services. Profits from Liquor
based operations can be transferred for General Fund operations.
9. Each year, the City Council will approve an Annual 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.
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VI. CAPITAL IMPROVEMENTS
The demand for services and the cost of constructing and maintaining the City’s infrastructure is always
present. The Long-Term Capital Funds Budgets provide 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 15- 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 construction of roads, stormwater improvements utilities,
parks, vehicles and capital equipment replacement. Capital improvements are directly linked to goals and
policies, land use, community needs and sections of the Comprehensive Plan.
Development Process:
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.
Debt Management Practices:
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.
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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 street
project, 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 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 (Debt Levy
Reduction plan). See Exhibit A for the current projections of the Debt Levy Reduction 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.
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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.
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City of St. Anthony
Debt Levy - Roads, Tax Abatement, Public Facilities 802,382 897,435 902,685 918,015 916,965 920,850 929,565 937,755 950,670 729,039 565,647 142,865 138,581 139,547 140,033 EXHIBIT A
2018 Levy Year
Existing Bonds
Fund 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040
$1,700,000 - 2003A (Refunding 2011A)503 118,057 121,103 123,992 121,473 124,204 132,028 134,286
$1,790,000 - 2004A (Refunded in 2011B)503 128,800
$1,695,000 - 2005A (Refunded in 2011B)503 121,500
$2,485,000 - 2006A (Refunded in 2012A)503 186,668
$2,050,000 - 2007A (Refunded in 2012A)503 137,737
$1,305,000 - 2008A (2014C)365 175,652 177,319 178,526 169,602 170,021 172,436 169,496 171,806 168,761 170,966 172,673 173,040
$2,630,000 - 2009A (Refunded in 2017A)512 184,768 185,450 185,975 186,343 186,553 186,605 172,921 179,549 180,612 181,518 187,516 187,949 182,974
$1,645,000 - 2009B (2001B & 2002A)503 196,995 192,401 187,808 193,714 183,608 106,150
$1,375,000 - 2010A 514 108,587 112,065 110,175 108,285 111,645 109,413 112,209 114,624 111,532 113,665 115,450 111,729 113,258 114,350
$1,940,000 - 2011A 516 141,991 138,684 140,626 142,411 138,789 140,416 141,886 142,871 138,434 139,248 139,537 139,642 139,183 138,526 137,266
$2,210,000 - 2011B (2004A and 2005A) 503 - 226,977 226,899 221,025 225,157 223,441 226,430 223,528 109,589
$9,495,000 - 2012A (2006A & 2007A)503/518 - 423,185 518,973 519,813 530,693 520,758 520,968 526,218 531,153 535,773 306,356 141,358 142,865 138,581 139,547 140,033
$1,775,000 - 2013A 520 - - 118,685 118,930 119,176 119,120 119,063 118,523 117,984 117,082 115,939 119,864 118,133 116,402 119,133 116,476 119,070 -
$2,230,000 - 2014A 522 - - - 157,629 155,848 159,318 157,433 155,548 153,663 157,028 154,896 151,488 153,330 155,015 151,292 152,820 154,190 154,914
$2,580,000 - 2015A 524 - - - - 185,075 182,847 185,869 183,537 186,454 184,016 186,829 184,286 186,993 183,886 186,029 182,331 183,884 184,819 185,111
$1,455,000 - 2016A 526 102,173 106,135 104,742 103,349 101,956 105,813 104,315 102,817 106,568 104,965 103,362 107,009 105,025 103,042 105,757
$2,600,000 - 2017A 528 189,732 191,592 193,296 189,591 191,136 192,523 193,753 189,575 190,647 191,562 192,320 192,919 193,362 193,646 193,774
Total Levy 1,500,755 1,577,184 1,791,659 1,939,225 2,130,768 2,154,706 2,236,429 2,112,537 1,994,827 1,890,843 1,676,144 1,506,193 1,333,305 1,142,903 1,028,879 886,584 756,473 637,677 481,515 299,403 193,774 - - - - - - - -
2018 Road Improvements Bonds
$2,212,000 - 2018A 2018A 139,176 139,176 139,176 139,176 139,176 139,176 139,176 139,176 139,176 139,176 139,176 139,176 139,176 139,176 139,176
2019-2025 Road Improvements Bonds
$2,239,000 - 2019A 2019a 174,474 174,474 174,474 174,474 174,474 174,474 174,474 174,474 174,474 174,474 174,474 174,474 174,474 174,474 174,474
$2,031,000 - 2020A 2020a 156,273 156,273 156,273 156,273 156,273 156,273 156,273 156,273 156,273 156,273 156,273 156,273 156,273 156,273 156,273
$2,284,000 - 2021A 2021a 183,378 183,378 183,378 183,378 183,378 183,378 183,378 183,378 183,378 183,378 183,378 183,378 183,378 183,378 183,378
$2,407,000 - 2022A 2022a 192,840 192,840 192,840 192,840 192,840 192,840 192,840 192,840 192,840 192,840 192,840 192,840 192,840 192,840 192,840
$2,676,000 - 2023A 2023a 228,564 228,564 228,564 228,564 228,564 228,564 228,564 228,564 228,564 228,564 228,564 228,564 228,564 228,564 228,564
$2,523,000 - 2024A 2024a 224,621 224,621 224,621 224,621 224,621 224,621 224,621 224,621 224,621 224,621 224,621 224,621 224,621 224,621 224,621
$2,668,000 - 2025A 2025a 220,211 220,211 220,211 220,211 220,211 220,211 220,211 220,211 220,211 220,211 220,211 220,211 220,211 220,211 220,211
$2,855,000 - 2026A 2026a 244,260 244,260 244,260 244,260 244,260 244,260 244,260 244,260 244,260 244,260 244,260 244,260 244,260 244,260
$2,998,000 - 2027A 2027a 165,193 165,193 165,193 165,193 165,193 165,193 165,193 165,193 165,193 165,193 165,193 165,193 165,193
2028-2031 Mill/Overlays, Sidewalks and Street Lighting
$715,000 - 2028A 2028 65,650 65,650 65,650 65,650 65,650 65,650 65,650 65,650 65,650 65,650 65,650 65,650
$648,000 - 2029A 2029 47,627 47,627 47,627 47,627 47,627 47,627 47,627 47,627 47,627 47,627 47,627
$634,000 - 2030A 2030 56,253 56,253 56,253 56,253 56,253 56,253 56,253 56,253 56,253 56,253
$439,000 - 2031A 2031 27,765 27,765 27,765 27,765 27,765 27,765 27,765 27,765 27,765
Additional levy - - - - - - - 139,176 313,650 469,923 653,301 846,141 1,074,705 1,299,326 1,519,537 1,763,797 1,928,990 1,994,640 2,042,267 2,098,520 2,126,285 2,126,285 1,987,109 1,812,635 1,656,362 1,472,984 1,280,144 1,051,580 826,959
Road levy before debt reduction 1,500,755 1,577,184 1,791,659 1,939,225 2,130,768 2,154,706 2,236,429 2,251,713 2,308,477 2,360,766 2,329,445 2,352,334 2,408,010 2,442,229 2,548,416 2,650,381 2,685,463 2,632,317 2,523,782 2,397,923 2,320,059 2,126,285 1,987,109 1,812,635 1,656,362 1,472,984 1,280,144 1,051,580 826,959
Stormwater Utilty (25,000) (170,000) (150,000) (90,000) (85,000) (85,000) (85,000) (95,000) (105,000) - - - - - - - - - - - - - - - -
MSA Advance (7,500) (25,000) (85,000) (143,000) (152,500) (140,000) (120,000) (47,760)
Excess Bond Balance/Project Savings (115,000) (101,921) (92,500) (170,000) (110,000) (115,000) (147,500) (192,500) (135,000)
Conduit Fee (15,079)
Public Facilities/Abatement Excess (5,000) (35,000) (55,000) (70,000) (70,000) (70,000) (75,000) (80,000)
Infrastructure Levy 1,220 104,027 94,230 (7,735) (42,816) 10,330 75,000 150,000 225,000 200,000 275,000 350,000 425,000 500,000
Road improvement levy 1,500,755 1,577,184 1,776,580 1,791,725 1,828,847 1,792,206 1,778,429 1,834,213 1,898,477 1,938,266 1,966,945 1,984,574 2,409,230 2,546,256 2,642,646 2,642,646 2,642,647 2,642,647 2,523,782 2,397,923 2,320,059 2,201,285 2,137,109 2,037,635 1,856,362 1,747,984 1,630,144 1,476,580 1,326,959
% Increase in Road levy 5.09%12.64%0.85%2.07%-2.00%-0.77%3.14%3.50%2.10%1.48%0.90%21.40%5.69%3.79%0.00%0.00%0.00%-4.50%-4.99%-3.25%-5.12%-2.92%-4.65%-8.90%-5.84%-6.74%-9.42%-10.13%
$ Increase in Road levy 76,429 199,396 15,145 37,122 (36,641) (13,777) 55,784 64,264 39,789 28,679 17,629 424,656 137,026 96,390 (0) 0 0 (118,865) (125,859) (77,864) (118,774) (64,176) (99,474) (181,273) (108,378) (117,840) (153,564) (149,621)
TAX ABATEMENT (2009A/2016B/2017A)149,395 146,480 151,025 153,148 155,112 224,877 227,430 222,653 228,375 228,585 228,638 233,782 233,415 96,390 - - - - - - - - - - - - - - -
PUBLIC FACILITIES (Refunded 2012A)409,773 379,197 378,462 382,872 387,322 396,207 399,882 403,347 406,602 414,897 422,683 424,289 - - - - - - - - - - - - - - - - -
559,168 525,677 529,487 536,020 542,434 621,084 627,312 626,000 634,977 643,482 651,321 658,071 233,415 96,390 - - - - - - - - - - - - - - -
FLATL LINE 2,854,932
Total levied debt after reduction 2,059,923 2,102,861 2,306,067 2,327,744 2,371,281 2,413,290 2,405,741 2,460,213 2,533,454 2,581,748 2,618,266 2,642,645 2,642,645 2,642,646 2,642,646 2,642,646 2,642,647 2,642,647 2,523,782 2,397,923 2,320,059 2,201,285 2,137,109 2,037,635 1,856,362 1,747,984 1,630,144 1,476,580 1,326,959
Total levied debt before reduction 2,059,923 2,102,861 2,321,146 2,475,244 2,673,202 2,775,790 2,863,741 2,877,713 2,943,454 3,004,248 2,980,766 3,010,405 2,641,425 2,538,619 2,548,416 2,650,381 2,685,463 2,632,317 2,523,782 2,397,923 2,320,059 2,126,285 1,987,109 1,812,635 1,656,362 1,472,984 1,280,144 1,051,580 826,959
% Increase in Debt Levied 2.08%9.66%0.94%1.87%1.77%-0.31%2.26%2.98%1.91%1.41%0.93%0.00%0.00%0.00%0.00%0.00%0.00%-4.50%-4.99%-3.25%-5.12%-2.92%-4.65%-8.90%-5.84%-6.74%-9.42%-10.13%
% Increase in Debt Scheduled to be levied 2.08%10.38%6.64%8.00%3.84%3.17%0.49%2.28%2.07%-0.78%0.99%-12.26%-3.89%0.39%4.00%1.32%-1.98%-4.12%-4.99%-3.25%-8.35%-6.55%-8.78%-8.62%-11.07%-13.09%-17.85%-21.36%
$ Increase in levied Debt 42,939 203,205 21,678 43,537 42,009 (7,549) 54,472 73,241 48,294 36,518 24,379 0 0 0 0 0 0 (118,865) (125,859) (77,864) (118,774) (64,176) (99,474) (181,273) (108,378) (117,840) (153,564) (149,621)
1,000,000
1,100,000
1,200,000
1,300,000
1,400,000
1,500,000
1,600,000
1,700,000
1,800,000
1,900,000
2,000,000
2,100,000
2,200,000
2,300,000
2,400,000
2,500,000
2,600,000
2,700,000
2,800,000
2,900,000
3,000,000
3,100,000
3,200,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Total Levied Debt before reduction
Total Levied Debt after reduction
11/30/2017
77