HomeMy WebLinkAbout2019 Budget BookCity of St. Anthony Village
3301 Silver Lake Road
St. Anthony, Minnesota 55418
www.savmn.com City of St. Anthony
ANNUAL BUDGET
2019The 2019 Annual Budget is a
document that provides the
financial framework for the City’s
operations in the upcoming year.
It helps to ensure that the City’s
resources are used in a cost effective
manner to maintain City services
and to provide for long term-capital
needs. The information herein
includes detail budgets for the City’s
general operating fund, 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 ...................................................... 63
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
11
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
2019
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 2019 Budget, Staff continued its mission to maintain a high level of City services with
the use of financially conservative budgeting. The 2019 Budget resulted in a $461,442 increase over
last year’s levy amount, equating to a 6.74% 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 8.77% increase in the General Fund Levy equaling a $348,579 increase-
see below:
Personnel costs – 69.4% of General Fund expenditures, overall costs up $161,503 or 3.34%
The Unions wage increases at the 2019 contracts amounts
Health Insurance premium increase of 10% 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 impact of Employer PERA contribution increase of 0.75% for Police and
Fire, mandated by legislation.
Contracted services – 7.7% of expenditures, overall increase $59,635
Construction permits inspection costs up due to greater activity anticipated $13,153
Assessor, Attorney, Auditor, Engineer and Planner services reflect rate and activity
increases, cost up $32,573
Contracted Information Technology costs increased $13,909
Other Insurance costs – 4.1% of expenditures, overall costs higher by $55,601 or 23.5%
Property, casualty and liability costs increased by $9,701 or 18%
Worker’s compensation costs are greater by $45,900 or 41%
Pass through costs – 4.4% of expenditures, up $30,599 or 3.37%, in turn certain revenues
increase
Higher gasoline costs / Higher gasoline reimbursements
Higher State Aid to St. Anthony Fire Relief Assoc. / Higher amount passed through to
same
3
Funding for initiatives below at $10,000 each, for a total increase of $40,000 a 0.58% impact on
Overall Levy, 0.3 % of General Fund expenditures
Collaborative Reform
Equity
Property Resource
Sustainability
Remaining budget line items – 14.1% of expenditures or $1,016,868 net cost up $41,347 or
1.77%
Includes costs for: street sealcoating and striping, repairs and maintenance, supplies,
utilities, fuels, training, printing, and deductibles
2019 Transfer of Liquor operating profits remained at 2018 to ensure sufficient working capital
within the Liquor fund.
The HRA Budget and Levy cost driver is substantially personnel costs and professional costs. Therefore
the proposed Levy increase for the HRA is 4.75% or $7,720 .
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 2018 infrastructure projects included:
Foss Rd, 37th Ave to Chandler Drive
Highcrest Rd, 37th Ave to Mirror Lake
Maclaster Dr, 37th Ave to Railroad tracks
The 2019 planned infrastructure projects included:
Silver Lake Rd Flood Mitigation.
County Rd C and Hwy 88 Utilities, sidewalk, trail, and flood improvements
See Street and Utility Improvement map, immediately following memo
Funding for the 2019 projects will come from bonds and grants. 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 2019 Debt Related Levies are proposed to increase by $75,143 over the 2018 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 program the impact of 2018 street bonds issued along with existing debt service requirements
would have required an additional 6.38% increase in the 2019 overall Levy
4
Capital Fund Levies
The 2019 Capital Improvement Program (CIP) and the 2019 Building Improvement Levies are
proposed to increase by $25,000 and $5,000 respectively. CIP and Building Improvement levy
increases agree to Long term capital plan, to maintain replacement schedule.
Levy
The total for all levies is $7,311,453. The levy increase without the benefit of reduced Debt levy the
levy increase would have been 13.12%. With the property tax relief applied the overall levy increase
will be limited to $461,442 or 6.74% percent. A summary of the total levies is as follows:
2019
General Fund Levy $4,324,113
CIP Levy $ 258,200
Street Improvement Levy $1,914,886
Lease Revenue Bonds/Public Facilities $ 343,347
HRA Levy $ 170,254
Tax Abatement $ 222,653
Building Improvement Levy $ 78,000
Total $7,311,453
In 2019, the median valuation of the single family home within the City equals $292,000 (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 $4,324,113 supports the 2019 cost of providing City
services. Therefore an owner of median valued home in the Village will pay $1,166 in Property Taxes
for City services.
A breakdown of the cost of City services is: $458 for Police, $246 for Fire, $149 for Public Works, $69
for Parks, $106 for Administration, $53 for Finance and $85 for other various costs. Remaining City
taxes are $516 for Streets related debt service; $92 for the Fire and Public Works buildings related debt
service; $60 for parks, sidewalks and intersection improvements related debt service; and $91 for the
Capital Equipment and Building Improvements. Resulting in a total City tax of $1,925 for a median
valued home.
Capital Equipment Purchases - Appropriation = $1,042,485
The proposed 2018 Capital Equipment Budget totals $1,042,485. The 2018 revenue for funding capital
equipment will be provided by the Capital Improvement Levy, MSA Revolving Funds, sales of existing
5
equipment, tax abatement bond proceeds (Firetruck), and donations/grants. A review of the 2019
revenue and expenditures is as follows:
Revenues:
Capital Improvement Levy 258,200$ Finance/Administration
MSA/Revolving Funds 90,000 Computer Hardware 5,330
Trade/Sale of Equipment 5,000 Furniture and Equipment 15,834
Interst 6,500 Council Chambers - AV Equipment 1,932
Total Revenues 359,700$ Total Finance/Administration 23,096$
Expenditures:Public Works:
Streets Department
Police Department Fleet replacements 34,779$
Squad Cars 85,655$ Heavy Equipment 6,788
Unmarked Cars - Specialty Equipment 121,449
Technology 38,000 163,016$
Specialty Equipment 22,172 Parks Department
General Equipment 553
Total Police 146,380$ Heavy Equipment/Fleet Replacement 7,729$
Mowers and Field Maintenance 9,753
Fire Department Speciality Equipment 5,244
Vehicles -$ 22,726$
Protective Gear 5,520
Technology 13,289 Total Public Works 185,742$
Protective Equipment/Tools 20,900
Office Furniture 1,987 Total Expenditures 462,514$
Debt Service Payments 65,600
Total Fire 107,296$
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 $32,097,820 in total
grants, donations and US Army proceeds. When spread over a population of 9,234 this represents
$3,476 per resident.
Recently accepted Grants and donations include:
Hennepin County Recycling Grant - $16,150
Hennepin County sidewalk grant - $100,000
State of Minnesota Fire Fighters training grants - $6,572
Ramsey County Safe and Sober program grants - $30,004
Public Safety Officer's Disability Benefits grant (FD) - $2,710
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 2018.
The individual Liquor store sales have been projected at a conservative growth rate for 2019 budget
6
purposes. Therefore the use of 201 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 welcoming Village
that is walkable, sustainable and safe”
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 and Financial contracted
services provided to other governments.
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: $1,120,400
2022: $2,483,900
2021: $2,173,540
2024: $2,776,300
2023: $1,859,900
2025: $2,565,700
2026: $2,776,800
Schedule subject to change
2027: $2,945,800
2020: $1,816,700
MILL & OVERLAY
PROGRAM
2029: $3,370,500
2020: SILVER LANE
AND SILVER LAKE
TERRACE
2028: $711,800
2030: $668,000
STREET & UTILITY IMPROVEMENTS
St. Anthony Village, Minnesota
Street & Utility CIP for 2019 and Beyond
Revised October 2018
8
GENERAL FUND
The General Fund accounts for resources devoted to financing general services.
These include General Government, Police, Fire, Public Works and Parks. It is the
largest budget and is the main operating fund of the City.
GENERAL FUND
9
Fiscal Year 2019
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
Taxes 3,551,089$ 3,437,605$ 3,536,079$ 3,786,628$ 4,171,053$ 4,171,053$ 4,513,460$ 9.1%
Licenses 69,743 78,038 81,552 77,105 81,550 62,900 71,600 -13.0%
Permits 281,358 218,415 222,527 281,125 183,727 217,512 189,207 3.7%
Intergovernmental Revenue 880,847 906,764 941,005 978,532 930,595 977,326 972,547 4.5%
Charges for Services 1,413,986 1,501,073 1,513,189 1,567,978 938,189 935,986 978,136 2.5%
Fines 122,980 129,167 84,934 74,762 78,900 65,875 59,525 -15.7%
Reimbursement Revenues 306,643 290,011 472,109 323,461 260,102 238,625 218,229 -16.9%
Transfers In 264,244 195,060 433,606 619,060 200,000 357,870 208,200 3.3%
TOTAL GENERAL FUND REVENUES 6,890,891$ 6,756,133$ 7,285,001$ 7,708,650$ 6,844,116$ 7,027,147$ 7,210,904$ 5.4%
% CHANGE
GENERAL FUND REVENUES SUMMARY
10
62%
1%
3%
13%
14%
1%3%3%
GENERAL FUND REVENUES
Tax Levy
Licenses
Permits
Intergov't Revenue
Charges for Services
Fines
Reimburseable Revenue
Transfers
11
Fiscal Year 2019
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
% CHANGE
2014 2015 2016 2017 2018 2018 2019
Administration
Mayor/City Council 80,794$ 74,823$ 80,340$ 82,693$ 83,873$ 93,221$ 84,835$ 1.2%
General Management 124,436 110,654 115,771 120,873 132,242 128,196 138,456 5.0%
Planning 59,320 62,287 121,952 109,805 53,672 76,658 74,729 27.9%
Elections 29,742 22,647 22,114 23,740 23,340 23,615 24,400 28.6%
Financial Services 260,168 320,341 341,367 347,391 365,626 366,886 394,493 8.4%
Legal 162,670 135,029 104,693 86,739 111,110 95,000 113,500 2.1%
Assessing 50,090 52,697 59,338 61,917 65,581 65,231 69,225 5.9%
City Buildings 133,011 136,933 156,991 200,412 207,026 205,553 212,157 2.5%
Cable Franchise 35,788 37,129 42,703 45,391 49,382 47,722 47,704 -3.9%
Public Safety
Police Protection 3,135,984 3,203,231 3,400,353 3,160,996 3,144,401 3,134,452 3,309,795 4.8%
Fire Protection 1,006,656 979,897 1,029,340 1,091,110 1,100,021 1,109,649 1,124,700 2.3%
Protective Services 162,235 123,253 118,685 144,407 94,430 117,392 108,140 15.8%
Emergency Management 60,494 66,228 67,806 71,895 80,422 75,711 80,424 0.0%
Public Works
Public Works 856,797 859,315 795,817 775,842 927,838 844,404 967,277 4.3%
Parks 299,696 300,726 293,059 300,536 303,637 305,461 312,093 2.7%
Other Expenditures and Transfers
Non-Departmental 108,994 297,486 661,628 1,003,845 92,542 313,145 138,800 50.1%
TOTAL FUND EXPENDITURES 6,566,874$ 6,782,676$ 7,411,957$ 7,627,593$ 6,835,142$ 7,002,295$ 7,200,728$ 5.2%
GENERAL FUND TOTAL REVENUES 6,890,891$ 6,756,133$ 7,285,001$ 7,708,650$ 6,844,116$ 7,027,147$ 7,210,904$ 5.1%
Surplus (Deficit)324,017$ (26,543)$ (126,956)$ 81,058$ 8,974$ 24,851$ 10,176$ 2.0%
GENERAL FUND EXPENDITURES SUMMARY
12
8%
5%
1%
46%3%
17%
13%
5%2%
GENERAL FUND EXPENDITURES
General Gov't 8%
Financial Services 5%
Inspections 2%
Police 46%
City Buildings 3%
Fire 17%
Public Works 13%
Parks 5%
Reimburseable Expenditures 2%
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 (24) 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 2019
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
TAXES
101-3101-0-0-01 TAX - CURRENT HENNEPIN/RAMSEY 3,085,173$ 3,265,084$ 3,342,377$ 3,546,540$ 3,896,023$ 3,896,023$ 4,238,430$
101-3102-0-0-01 TAX - DELINQUENT 31,132 (28,794) (7,486) (5,053) 7,500 7,500 7,500
101-3103-0-0-02 TAX - MOBILE HOME/NON-LEVY 9,184 591 11,797 - 1,500 1,500 1,500
101-3105-0-0-01 TAX - TIF 425,600 200,724 189,391 245,142 266,030 266,030 266,030
TOTAL 3,551,089$ 3,437,605$ 3,536,079$ 3,786,628$ 4,171,053$ 4,171,053$ 4,513,460$
LICENSES
101-3210-1-1-01 LICENSE ON SALE INTOXICATING 24,600$ 29,200$ 32,800$ 24,600$ 32,800$ 16,400$ 24,600$
101-3210-1-1-02 LIQUOR INVST /COMPLIANCE - 500 500 - - - -
101-3210-1-1-03 LICENSE WINE & BEER 2,250 3,188 4,313 6,500 6,000 6,000 6,000
101-3210-1-1-04 LICENSE BEER 3.2%550 550 550 550 550 550 550
101-3210-1-1-05 LICENSE WINE - - - - - -
101-3211-1-1-01 LICENSE RENTAL SF 14,850 15,375 15,950 14,350 15,000 13,750 13,750
101-3211-1-1-02 LICENSE RENTAL MULTI FAMILY 15,500 17,382 16,990 19,870 16,990 16,990 16,990
101-3212-1-1-00 LICENSE CIGARETTE SALES 3,000 2,700 2,100 2,100 2,100 2,100 2,100
101-3213-1-2-00 LICENSE DOG 325 1,185 404 20 - - -
101-3214-1-1-00 LICENSE SERVICE STATION 813 1,076 1,560 1,560 1,560 1,560 1,560
101-3215-1-1-00 LICENSE OTHER 1,840 682 560 1,250 600 600 600
101-3216-1-2-00 LICENSE FIREWORKS 100 100 100 100 100 100 100
101-3217-1-1-00 LICENSE AMUSEMENT 900 5 - - - - -
101-3218-1-1-00 LICENSE GENERAL CONTRACTOR 3,665 4,745 4,375 4,855 4,500 3,500 4,000
101-3219-1-1-00 LICENSE HAULERS 1,350 1,350 1,350 1,350 1,350 1,350 1,350
TOTAL 69,743$ 78,038$ 81,552$ 77,105$ 81,550$ 62,900$ 71,600$
PERMITS
101-3220-1-1-00 PERMITS LAND USE 1,800$ 1,600$ 1,000$ 6,300$ 600$ 7,000$ 3,000$
101-3221-1-1-00 PERMITS BUILDING 94,372 140,846 119,942 123,570 90,421 98,000 89,762
101-3221-1-1-01 PERMITS PLAN CHECK 31,698 28,070 45,895 61,278 36,456 48,000 34,623
101-3222-1-1-00 PERMITS GAS, HVAC 56,734 9,481 12,646 36,501 17,000 20,100 18,843
101-3223-1-1-00 PERMITS PLUMBING 53,484 7,887 10,831 12,724 11,800 9,500 15,811
101-3224-1-1-00 PERMITS ELECTRICAL 31,778 17,495 15,078 16,947 12,500 17,200 14,258
101-3225-1-1-00 PERMITS ADMIN FEES 6,803 8,646 9,130 11,245 8,200 9,250 6,410
GENERAL FUND REVENUES DETAIL
16
Fiscal Year 2019
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
GENERAL FUND REVENUES DETAIL
101-3228-1-1-00 PERMITS ALARM 3,970 3,880 5,300 5,700 4,500 3,750 4,250
101-3229-1-1-00 PERMITS MISCELLANEOUS 720 510 2,705 6,860 2,250 4,712 2,250
TOTAL 281,358$ 218,415$ 222,527$ 281,125$ 183,727$ 217,512$ 189,207$
INTERGOVERNMENTAL
101-3310-2-3-00 FEDERAL GRANTS 3,450 8,003 4,841 6,092 7,100 3,500 7,240
101-3320-2-2-01 ISD 282- DARE PROGRAM 15,281 14,500 15,462 14,500 14,500 16,268 14,500
101-3330-0-0-00 MVHC/LGA 442,967 505,415 523,010 528,225 552,238 552,238 553,873
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 49,251 47,725 50,174 53,206 45,672 52,546 50,546
101-3346-2-2-00 STATE AID- POLICE 181,935 189,440 197,374 207,448 171,630 187,052 190,793
101-3348-3-2-00 STATE AID- MSA MAINTENANCE 76,749 83,997 89,905 88,708 88,708 97,275 97,275
101-3350-2-2-00 LOCAL GRANTS- FIRE (DISABILITY & ED) 57,674 11,588 13,024 37,419 8,800 12,000 12,500
101-3360-2-2-00 LOCAL GRANTS- POLICE 45,387 38,454 33,575 35,658 34,500 49,000 38,373
101-3365-1-1-00 LOCAL GRANTS- MISCELLANEOUS 66 195 (97) 78 250 250 250
101-3370-2-2-00 LOCAL GRANTS- PW 891 250 6,540 - - - -
TOTAL 880,847$ 906,764$ 941,005$ 978,532$ 930,595$ 977,326$ 972,547$
101-3380-1-1-03 CS MWMO 34,772$ 85,735$ 94,881$ 94,851$ 108,292$ 103,042$ 107,164$
101-3380-1-1-04 CS BIRCHWOOD 10,224 7,345 7,531 7,894 8,150 8,150 8,275
101-3380-1-2-07 CS ISD 282 10,162 7,439 5,741 10,366 8,500 8,500 9,077
101-3380-2-1-08 CS POLICE SERVICES 3,736 4,065 - - - - -
101-3380-3-1-05 CS HENNEPIN 19,723 25,440 28,493 31,312 31,905 31,756 32,391
101-3380-3-1-06 CS NEW BRIGHTON FUEL 101,207 102,277 70,491 78,374 88,575 91,770 108,025
101-3380-5-1-01 CS LAUDERDALE 617,081 634,386 653,026 672,590 692,768 692,768 713,204
101-3380-5-1-02 CS FALCON HGTS 617,081 634,386 653,026 672,590 - - -
TOTAL 1,413,986$ 1,501,073$ 1,513,189$ 1,567,978$ 938,189$ 935,986$ 978,136$
FINES
101-3510-1-1-00 COURT FINES 113,385$ 120,277$ 80,119$ 68,532$ 72,000$ 60,000$ 54,000$
101-3510-1-1-01 FALSE ALARMS 5,650 4,825 3,600 3,125 3,750 3,125 3,125
101-3885-2-1-00 POLICE IMPOUND FEES 3,945 4,065 1,215 3,105 3,150 2,750 2,400
TOTAL 122,980$ 129,167$ 84,934$ 74,762$ 78,900$ 65,875$ 59,525$
CHARGES FOR SERVICES
17
Fiscal Year 2019
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
GENERAL FUND REVENUES DETAIL
REIMBURSEMENTS AND OTHER REVENUES
101-3622-1-1-00 WT LEASE RENTALS 74,505$ 79,322$ 82,245$ 59,408$ 56,252$ 56,252$ 58,229$
101-3800-1-1-00 DONATIONS GENERAL 0 0 500 600 500 500 500
101-3800-2-1-01 DONATIONS PD 10,500 100 - 100,500 500 500 500
101-3800-2-1-02 DONATIONS PD CRIME PREVENTION - 3,303 720 400 - 3,373 -
101-3800-4-1-00 DONATIONS PARKS 1,300 - 400 - 500 500 -
101-3804-1-1-00 RR- MISCELLANEOUS 9,233 31,411 150,977 5,623 15,000 18,500 12,000
101-3805-4-1-00 CABLE FRANCHISE FEES 109,009 108,104 113,672 115,079 119,350 102,000 102,000
101-3410-0-1-00 CLEAN-UP DAY FEES 2,572 - - - - - -
101-3809-0-0-00 LMC DIVIDENDS 43,451 42,276 65,930 11,394 35,000 10,000 12,000
101-3810-0-0-00 INVESTMENT INCOME 29,840 22,960 26,856 17,994 31,500 22,500 31,500
101-3810-1-1-00 MISCELLANEOUS 2,700 1,305 (5,370) 6,557 1,500 1,500 1,500
101-3890-0-0-00 INSURANCE PROCEEDS 23,533 1,230 36,179 5,906 - 23,000 -
TOTAL 306,643$ 290,011$ 472,109$ 323,461$ 260,102$ 238,625$ 218,229$
TRANSFERS IN
101-3920-0-0-00 LIQUOR FUND 214,244$ 67,849$ 156,396$ 249,060$ 200,000$ 250,000$ 200,000$
101-3920-0-0-00 TIF ADMINISTRATION FEES -- - - -7,870 8,200
101-3920-0-0-00 WATER FILTRATION INT EARNINGS 50,000 50,000 200,000 - - - -
101-3920-0-0-00 CAPITAL RESERVE TRANSFER - - - 370,000 - 100,000 -
101-3920-0-0-00 CONDUIT FEE REASSIGNED - 77,211 77,210 - - - -
TOTAL 264,244$ 195,060$ 433,606$ 619,060$ 200,000$ 357,870$ 208,200$
TOTAL FUND REVENUE 6,890,891$ 6,756,133$ 7,285,001$ 7,708,650$ 6,844,116$ 7,027,147$ 7,210,904$
18
Fiscal Year 2019 12/31/2015
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
BUDGET
2018
EST. ACTUAL
2018
BUDGET
2019
MAYOR / CITY COUNCIL
101-4110-11-0000 CN REGULAR EMPLOYEE 35,256$ 34,156$ 38,256$ 36,692$ 38,256$ 38,256$ 38,256$
101-4121-11-0000 CN PERA 1,763 1,708 1,913 1,826 1,913 1,913 1,913
101-4122-11-0000 CN FICA/MEDICARE 919 698 555 567 575 575 575
101-4300-11-0000 CN PROFESSIONAL SERVICES 4,371 3,000 920 3,710 3,500 6,510 6,500
101-4309-11-0000 CN MISC CONTRACTED SERVICES 745 916 887 926 1,010 870 1,000
101-4315-11-0000 CN RECORDING SERVICE 4,453 4,182 4,679 6,439 5,315 6,500 7,089
101-4341-11-0000 CN TRAINING, CONF., AND MTG.9,223 10,096 12,877 12,659 12,500 15,281 8,890
101-4342-11-0000 CN MEMBERSHIPS & DUES 11,855 13,815 12,797 12,797 13,729 13,481 13,885
101-4345-11-0000 CN INTERGOVERMENTAL ACTIVITIES 47 - - 447 - 3,700 -
101-4352-11-0000 CN CITY NEWSLETTER 10,950 5,178 6,502 5,374 6,500 5,560 6,140
101-4499-10-0000 CN MISCELLANEOUS 1,213 1,074 954 1,256 575 575 587
TOTAL 80,794$ 74,823$ 80,340$ 82,693$ 83,873$ 93,221$ 84,835$
GENERAL MANAGEMENT
101-4110-12-0000 GM REGULAR EMPLOYEE 61,084$ 63,616$ 68,479$ 70,406$ 75,850$ 75,850$ 80,652$
101-4121-12-0000 GM PERA 4,715 4,586 4,993 5,274 5,689 5,689 6,049
101-4122-12-0000 GM FICA/MEDICARE 3,978 4,979 3,544 3,787 5,804 5,803 6,170
101-4131-12-0000 GM INSURANCE HEALTH 10,613 10,598 11,652 11,330 11,893 11,788 12,328
101-4135-12-0000 GM INSURANCE WC - 244 522 1,079 330 1,054 1,096
101-4211-12-0000 GM OFFICE SUPPLIES 526 218 64 - 500 117 300
101-4300-12-0000 GM PROFESSIONAL SERVICES 8,883 - - - 510 250 275
101-4306-12-0000 GM CONTRACTED HR 9,180 - - - - - -
101-4309-12-0000 GM MISC CONTRACTED SERVICES 467 467 355 371 405 525 415
101-4341-12-0000 GM TRAINING, CONF., AND MTG.11,962 13,146 12,310 14,705 16,760 13,266 17,031
101-4342-12-0000 GM MEMBERSHIPS & DUES 5,996 5,717 6,553 6,878 6,900 6,355 6,490
101-4343-12-0000 GM HEALTH & SAFETY PROGRAMS 6,948 7,011 7,086 6,958 7,500 7,500 7,650
101-4499-12-0000 GM MISCELLANEOUS 85 71 213 87 102 - -
TOTAL 124,436$ 110,654$ 115,771$ 120,873$ 132,242$ 128,196$ 138,456$
PLANNING
101-4110-13-0100 PL REGULAR EMPLOYEE 1,182$ 5,494$ 6,143$ 6,330$ 7,125$ 7,449$ 8,026$
101-4110-13-0000 PL COMMISSION 2,405 2,155 2,095 3,000 2,250 2,500
101-4111-13-0000 PL OVERTIME - 35 - - 250 250 250
101-4121-13-0000 PL PERA - 427 461 475 553 553 621
101-4122-13-0000 PL FICA/MEDICARE 17 424 635 645 794 794 824
101-4131-13-0000 PL INSURANCE HEALTH - 1,370 1,690 1,652 1,732 1,732 1,793
GENERAL FUND EXPENDITURES SUMMARY
19
Fiscal Year 2019 12/31/2015
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
BUDGET
2018
EST. ACTUAL
2018
BUDGET
2019
GENERAL FUND EXPENDITURES SUMMARY
101-4226-13-0000 PL GENERAL SUPPLIES 696 344 132 83 130 130 133
101-4302-13-0000 PL CONTRACTED PLANNER 51,355 46,973 49,690 56,252 33,975 40,950 55,000
101-4302-13-0100 PL COMP PLAN - PLANNER - 680 56,483 37,592 - 17,500 -
101-4305-13-0000 PL GIS CONTRACTED SERVICES 5,827 3,760 4,563 4,682 5,500 4,850 4,950
101-4341-13-0000 PL TRAINING, CONF. & MTG.243 326 - - 459 150 475
101-4351-13-0000 PL NOTICES & PUBLICATIONS - 48 - - 154 50 157
TOTAL 59,320$ 62,287$ 121,952$ 109,805$ 53,672$ 76,658$ 74,729$
ELECTIONS
101-4110-14-0000 EL REGULAR EMPLOYEE 11,987$ -$ -$ -$ -$ -$ -$
101-4111-14-0000 EL OVERTIME 877 - - - - - -
101-4112-14-0000 EL PART-TIME EMPLOYEE 6,926 - - - - - -
101-4121-14-0000 EL PERA 894 - - - - - -
101-4122-14-0000 EL FICA/MEDICARE 1,323 - - - - - -
101-4131-14-0000 EL INSURANCE HEALTH 2,535 - - - - - -
101-4211-14-0000 EL OFFICE SUPPLIES 1,885 489 934 352 525 425 525
101-4221-14-0000 EL SUPPLIES- EQUIPMENT 132 16 - - - - -
101-4226-14-0000 EL POSTAGE ABSENTEE 239 - - - - - -
101-4309-14-0000 EL CONTRACTED SERVICES - 19,173 19,713 19,712 19,713 19,713 20,700
101-4339-14-0000 EL REPAIR & MAINTENANCE 1,042 1,042 1,267 3,397 2,702 2,702 2,755
101-4341-14-0000 EL TRAINING, CONF. & MTG.724 1,598 200 279 400 775 420
101-4342-14-0000 EL MEMBERSHIPS & DUES 300 56 - - - - -
101-4351-14-0000 EL NOTICES & PUBLICATIONS 678 273 - - - - -
101-4499-14-0000 EL MISCELLANEOUS 200 - - - - - -
TOTAL 29,742$ 22,647$ 22,114$ 23,740$ 23,340$ 23,615$ 24,400$
FINANCIAL SERVICES
101-4110-15-0000 FS REGULAR EMPLOYEE 95,945$ 147,854$ 166,690$ 174,095$ 187,037$ 188,532$ 194,093$
101-4111-15-0000 FS OVERTIME 816 1,020 1,563 2,193 1,030 7,885 4,500
101-4121-15-0000 FS PERA 6,521 6,837 12,864 13,580 14,105 14,731 14,892
101-4122-15-0000 FS FICA/MEDICARE 7,195 10,022 10,625 11,530 14,387 15,026 15,192
101-4131-15-0000 FS INSURANCE HEALTH 13,043 19,189 21,562 20,969 22,200 21,077 21,271
101-4135-15-0000 FS INSURANCE WC 1,282 1,192 836 1,773 745 1,290 1,778
101-4133-15-0000 FS LIFE INSURANCE 577 790 905 863 905 905 923
101-4211-15-0000 FS OFFICE SUPPLIES 6,412 6,643 5,662 5,161 6,150 4,960 6,000
101-4221-15-0000 FS SUPPLIES - EQUIP 1,159 258 853 679 1,000 700 1,000
101-4226-15-0000 FS GENERAL SUPPLIES 1,296 1,063 2,176 1,876 1,450 2,850 2,900
20
Fiscal Year 2019 12/31/2015
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
BUDGET
2018
EST. ACTUAL
2018
BUDGET
2019
GENERAL FUND EXPENDITURES SUMMARY
101-4300-15-0000 FS PROFESSIONAL SERVICES 17,049 14,511 17,220 19,142 19,065 15,762 17,335
101-4309-15-0000 FS CONTRACTED IT & SW SUPPORT 2,327 1,540 3,088 3,962 3,685 3,670 3,900
101-4310-15-0000 FS MISC CONTRACTED SERVICES 3,447 4,936 4,230 4,916 4,158 6,300 5,790
101-4315-15-0000 FS HC ASSESSOR SERVICES 445 462 460 446 510 510 520
101-4325-15-0000 FS COMMUNICATIONS 909 940 1,159 638 2,156 725 775
101-4339-15-0000 FS REPAIR & MAINTENANCE - - 328 205 166 150 170
101-4341-15-0000 FS TRAINING, CONF. & MTG.3,555 3,387 3,307 5,991 4,500 2,500 4,750
101-4342-15-0000 FS MEMBERSHIPS & DUES 225 329 515 486 350 250 250
101-4350-15-0000 FS PRINTED FORMS & ENVELOPES 1,381 1,738 1,381 1,172 1,275 1,200 1,225
101-4351-15-0000 FS NOTICES & PUBLICATIONS 1,238 658 1,115 1,701 1,450 1,335 1,500
101-4365-15-0000 FS INSURANCE PROPERTY / LIABILITY 88,418 90,437 78,867 68,962 72,090 70,300 79,193
101-4498-15-0000 FS REIMBURSED COSTS ADVANCED 6,744 6,436 5,886 6,594 7,083 6,100 16,405
101-4499-15-0000 FS MISCELLANEOUS 184 99 75 459 128 128 130
TOTAL 260,168$ 320,341$ 341,367$ 347,391$ 365,626$ 366,886$ 394,493$
LEGAL
101-4312-16-0000 AT GENERAL LEGAL 55,245$ 19,986$ 30,000$ 39,272 31,110 30,500 31,250
101-4313-16-0000 AT CIVIL LITIGATION 65,425 73,043 32,693 5,467 35,000 22,500 40,250
101-4314-16-0000 AT PROSECUTION RETAINER 42,000 42,000 42,000 42,000 45,000 42,000 42,000
TOTAL 162,670$ 135,029$ 104,693$ 86,739$ 111,110$ 95,000$ 113,500$
ASSESSING
101-4110-17-0000 ASR REGULAR EMPLOYEE 2,592$ 2,651$ 2,718$ 2,789$ 2,920$ 2,920$ 2,981$
101-4111-17-0000 ASR OVERTIME EMPLOYEE 27 33 47 87 50 50 50
101-4121-17-0000 ASR PERA 190 198 206 215 219 219 224
101-4122-17-0000 ASR FICA/MEDICARE 200 205 212 220 223 223 228
101-4131-17-0000 ASR INSURANCE HEALTH 414 445 486 471 502 502 540
101-4226-17-0000 ASR GENERAL SUPPLIES 166 166 138 135 163 163 166
101-4311-17-0000 ASR HC ASSESSOR SERVICES 46,339 49,000 55,531 58,000 61,350 61,000 64,880
101-4350-17-0000 ASR PRINTED FORMS & ENVELOPES 162 - - - 153 153 156
TOTAL 50,090$ 52,697$ 59,338$ 61,917$ 65,581$ 65,231$ 69,225$
CITY BUILDINGS
101-4310-18-0000 CB MISC CONTRACTED SERVICES 6,258$ 7,060$ 10,718$ 55,817 54,900 54,600 55,325
101-4325-18-0000 CB COMMUNICATIONS 6,637 6,377 6,532 5,833 6,886 6,018 6,175
101-4340-18-0000 CB REPAIRS AND MAINTENANCE 16,220 16,626 25,345 19,121 19,555 18,500 19,770
101-4381-18-0000 CB ELECTRIC AND GAS UTILITIES 39,242 28,220 32,596 33,751 35,500 36,250 36,193
101-4920-18-0000 CB TRANSFER CH RENT 64,654 78,650 81,800 85,890 90,185 90,185 94,694
21
Fiscal Year 2019 12/31/2015
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
BUDGET
2018
EST. ACTUAL
2018
BUDGET
2019
GENERAL FUND EXPENDITURES SUMMARY
TOTAL 133,011$ 136,933$ 156,991$ 200,412$ 207,026$ 205,553$ 212,157$
CABLE FRANCHISE
101-4110-19-0000 CF REGULAR EMPLOYEE 6,142$ 5,738$ 6,143$ 6,330$ 7,125$ 7,125$ 8,026$
101-4121-19-0000 CF PERA 140 449 461 475 534 534 602
101-4122-19-0000 CF FICA/MEDICARE 30 437 470 484 545 545 610
101-4131-19-0000 CF INSURANCE HEALTH - 1,222 1,690 1,652 1,732 1,722 1,793
101-4211-19-0000 CF OPERATING SUPPLIES 673 - - 86 500 500 510
101-4221-19-0000 CF SUPPLIES- EQUIPMENT - - - - 1,500 50 1,025
101-4307-19-0000 CF NSCC OPERATING SUPPORT 28,804 29,283 28,736 29,402 30,385 30,285 31,496
101-4310-19-0000 CF MISC CONTRACTED SERVICES - - 5,203 6,961 6,961 6,961 3,592
101-4341-19-0000 CF TRAINING, CONF & MTG - - - - 100 - 50
TOTAL 35,788$ 37,129$ 42,703$ 45,391$ 49,382$ 47,722$ 47,704$
POLICE PROTECTION
101-4110-21-0000 PD REGULAR EMPLOYEE 1,986,906$ 2,022,774$ 2,170,749$ $ 2,014,439 $ 1,954,732 $ 1,925,402 1,998,972$
101-4110-21-0100 PD MECHANIC ALLOC-WAGES 16,272 17,735 16,097 17,242 18,043 18,176 18,629
101-4110-21-0200 PD DARE ALLOC-WAGES 8,387 8,098 8,257 7,726 10,038 8,061 10,356
101-4111-21-0000 PD OVERTIME EMPLOYEE 95,179 81,145 68,103 64,615 74,442 102,935 91,540
101-4111-21-0100 PD MECHANIC OVERTIME EMPLOYEE 236 - 164 150 172 172 178
101-4111-21-0200 PD DARE ALLOC - OT 1,076 579 118 228 1,288 500 750
101-4111-21-0300 PD SAFE & SOBER - OT 36,449 34,133 26,843 28,732 31,313 31,313 32,409
101-4111-21-0400 PD COURT OVERTIME 7,000 15,120 10,274 5,721 12,500 6,500 7,152
101-4121-21-0000 PD PERA 311,584 331,997 359,051 332,437 322,396 322,265 345,760
101-4121-21-0100 PD MECHANIC ALLOC- PERA 1,202 1,358 1,297 1,371 1,366 1,376 1,411
101-4121-21-0200 PD DARE ALLOC- PERA 1,526 1,615 1,537 1,442 1,626 1,387 1,882
101-4122-21-0000 PD FICA/MEDICARE 36,125 36,348 37,946 38,792 31,616 37,190 39,170
101-4122-21-0100 PD MECHANIC ALLOC-SS/MEDICARE 1,024 1,405 1,251 1,342 1,317 1,317 1,357
101-4122-21-0200 PD DARE ALLOC-SS/MEDICARE 134 133 127 119 153 153 158
101-4131-21-0000 PD INSURANCE HEALTH 302,960 305,171 337,706 304,352 310,882 311,900 324,890
101-4131-21-0100 PD MECHANIC ALLOC-HLTH INS 3,280 3,085 445 655 655 840 958
101-4131-21-0200 PD HEALTH - DARE 1,547 1,627 1,629 1,394 1,767 1,475 1,829
101-4135-21-0000 PD WORKER'S COMP INS 46,969 56,556 68,584 60,750 54,442 71,027 88,359
101-4212-21-0100 PD MOTOR FUELS 77,412 65,863 45,023 47,085 44,880 46,637 57,055
101-4220-21-0000 PD SQUADS CLEANING 1,221 1,132 1,165 1,232 1,500 1,650 1,950
101-4221-21-0000 PD SUPPLIES- EQUIPMENT 2,010 192 113 138 2,664 600 2,000
101-4221-21-0100 PD VEHICLE REPAIRS/PARTS 12,999 9,687 12,955 30,315 15,500 12,525 15,810
22
Fiscal Year 2019 12/31/2015
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
BUDGET
2018
EST. ACTUAL
2018
BUDGET
2019
GENERAL FUND EXPENDITURES SUMMARY
101-4226-21-0000 PD GENERAL SUPPLIES 25,671 22,967 22,455 12,593 25,500 17,138 17,750
101-4226-21-0100 PD SHOP SUPPLIES 369 - - - 1,058 500 1,000
101-4226-21-0200 PD DARE SUPPLIES 2,782 3,014 2,718 2,719 2,865 1,981 2,000
101-4226-21-0400 PD CITIZENS ACADEMY- SUPPLIES 98 - - - 531 - -
101-4226-21-0500 PD VEST GRANT SUPPLIES 5,750 5,635 9,313 1,303 7,097 2,211 7,239
101-4308-21-0000 AC ANIMAL CONTROL CONTRACT 26 206 - - 500 - -
101-4309-21-0000 PD CONTRACTED IT & SFTW SUPPORT 39,422 45,790 56,748 62,306 66,780 65,187 75,290
101-4310-21-0000 PD MISC CONTRACTED SERVICES 5,002 5,766 8,074 4,512 3,250 4,825 4,900
101-4325-21-0000 PD COMMUNICATIONS 43,494 43,150 44,478 44,672 46,700 52,635 64,975
101-4333-21-0000 PD HC PRISONER SERVICES 10,429 5,176 5,692 3,913 12,852 5,000 7,500
101-4341-21-0000 PD TRAINING, CONF. & MTG.15,452 19,761 21,876 16,658 27,500 27,460 28,050
101-4342-21-0000 PD MEMBERSHIPS & DUES 2,065 1,972 2,085 2,580 2,447 2,050 2,350
101-4350-21-0000 PD PRINTED FORMS & ENVELOPES 1,482 935 902 602 1,377 770 950
101-4365-21-0000 PD INSURANCE PC / LIABILITY 28,667 49,414 51,476 47,941 52,423 51,065 54,983
101-4345-21-0000 PD MISC GRANTS / REIMB EXPENDITURES 1,730 1,655 1,293 848 - - -
101-4499-21-0000 PD MISCELLANEOUS 2,047 2,034 3,809 75 228 228 233
TOTAL 3,135,984$ 3,203,231$ 3,400,353$ 3,160,996$ 3,144,401$ 3,134,452$ 3,309,795$
FIRE PROTECTION
101-4110-22-0000 FD REGULAR EMPLOYEE 445,605$ $462,292 485,961$ 512,052$ 520,946$ 520,658$ 518,491$
101-4110-22-0100 FD MECHANIC ALLOC- WAGES 9,298 10,134 9,198 9,852 10,310 10,164 10,645
101-4111-22-0000 FD OVERTIME EMPLOYEE 44,398 34,864 36,622 39,228 37,595 44,327 38,817
101-4111-22-0100 FD OT - UNION CONTRACT 34,102 34,097 33,950 35,301 36,224 35,950 36,019
101-4112-22-0000 FD PART-TIME EMPLOYEE 60,286 72,242 70,763 77,231 72,100 85,450 74,624
101-4112-22-0100 FD CODE ENFORCEMENT 8,492 9,091 8,513 9,992 13,625 4,885 10,000
101-4121-22-0000 FD PERA 80,222 87,999 91,759 94,880 97,374 98,325 100,258
101-4121-22-0100 FD MECHANIC ALLOC- PERA 685 787 741 783 773 773 798
101-4122-22-0000 FD FICA/MEDICARE 11,133 11,995 11,674 13,065 13,739 14,173 15,090
101-4122-22-0100 FD MECHANIC FICA/MEDICARE 722 775 715 767 812 812 836
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 49,251 47,725 50,174 52,546 45,672 52,546 50,546
101-4131-22-0000 FD INSURANCE HEALTH 84,419 80,356 84,639 94,378 100,113 93,653 102,715
101-4131-22-0100 FD MECHANIC ALLOC- HLTH INS 1,875 1,489 254 374 675 480 528
101-4135-22-0000 FD INSURANCE WC 14,805 23,823 27,580 26,783 29,366 33,916 41,429
101-4140-22-0000 FD UNIFORM EXPENSES 8,031 7,103 7,461 5,974 9,176 9,500 9,360
101-4212-22-0100 FD MOTOR FUELS 8,393 6,919 5,064 6,010 5,898 6,391 8,024
23
Fiscal Year 2019 12/31/2015
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
BUDGET
2018
EST. ACTUAL
2018
BUDGET
2019
GENERAL FUND EXPENDITURES SUMMARY
101-4221-22-0000 FD SUPPLIES- EQUIPMENT 2,818 2,705 2,277 1,114 3,641 3,585 2,750
101-4221-22-0100 FD VEHICLE REPAIRS/PARTS 8,519 9,114 16,984 10,688 13,265 10,125 13,530
101-4225-22-0000 FD FIRE PREVENTION SUPPLIES 1,231 1,749 1,346 1,811 1,450 1,315 1,479
101-4226-22-0000 FD GENERAL SUPPLIES 4,188 4,057 4,379 4,970 4,942 4,650 5,041
101-4226-22-0100 FD SHOP SUPPLIES 1,041 1,063 1,146 1,016 1,354 350 1,381
101-4227-22-0000 FD MEDICAL SUPPLIES 4,599 4,952 3,810 2,792 5,462 4,950 5,700
101-4309-22-0000 FD CONTRACTED IT & SFTW SUPPORT 17,752 18,483 22,511 25,760 28,240 24,394 31,750
101-4310-22-0000 FD MISC CONTRACTED SERVICES 2,055 3,433 3,552 3,016 3,925 3,450 4,090
101-4325-22-0000 FD COMMUNICATIONS 16,604 16,355 15,512 17,020 15,700 16,044 16,800
101-4339-22-0000 FD EQUIP REPAIRS & MAINTENANCE 3,216 1,746 2,345 84 4,058 150 3,450
101-4340-22-0000 FD BLDG REPAIRS & MAINTENANCE 2,358 1,006 698 - 1,061 1,000 500
101-4341-22-0000 FD TRAINING, CONF. & MTG.16,502 10,827 12,050 17,415 9,500 14,608 13,000
101-4342-22-0000 FD MEMBERSHIPS & DUES 1,984 893 966 1,601 1,025 1,025 1,050
101-4345-22-0000 FD GRANT REIMB/EXPENDITURES 56,072 5,823 10,696 18,607 6,000 6,000 -
TOTAL 1,006,656$ 979,897$ 1,029,340$ 1,091,110$ 1,100,021$ 1,109,649$ 1,124,700$
PROTECTIVE INSPECTIONS
101-4110-24-0000 PI REGULAR EMPLOYEE 9,181$ 9,502$ 9,964$ 10,447$ 10,990$ 10,842$ 11,372$
101-4121-24-0000 PI PERA 689 611 755 786 824 815 853
101-4122-24-0000 PI FICA/MEDICARE 702 729 763 799 841 830 870
101-4131-24-0000 PI INSURANCE HEALTH 841 815 947 1,055 1,150 1,145 1,265
101-4226-24-0000 PI GENERAL SUPPLIES 66 - - - - - -
101-4320-24-0000 PI BUILDING OFFICAL CONTRACT 127,489 97,873 95,392 118,761 72,044 90,760 82,985
101-4321-24-0000 PI ELECTRICAL INSPECTOR 23,055 13,388 10,772 12,468 8,481 12,900 10,693
101-4350-24-0000 PI PRINTED FORMS & ENVELOPES 212 336 92 92 100 100 102
TOTAL 162,235$ 123,253$ 118,685$ 144,407$ 94,430$ 117,392$ 108,140$
EMERGENCY MANAGEMENT
101-4110-25-0000 EMS REGULAR EMPLOYEE 42,817$ 45,169$ 47,613$ 51,197$ 55,162$ 53,164$ 55,504$
101-4121-25-0000 EMS PERA 6,484 7,252 7,678 8,281 8,936 8,613 9,406
101-4122-25-0000 EMS FICA/MEDICARE 623 656 690 742 781 771 805
101-4131-25-0000 EMS INSURANCE HEALTH 6,948 6,697 7,116 6,963 7,285 7,248 7,635
101-4135-25-0000 EMS INSURANCE WC 1,132 3,068 2,894 2,948 4,143 3,741 4,575
101-4221-25-0000 EMS SUPPLIES- EQUIPMENT 193 60 - 239 488 350 500
101-4227-25-0000 EMS MEDICAL SUPPLIES - 891 150 - - - -
101-4323-25-0000 EMS PAGERS, SIREN 1,178 1,336 1,251 1,237 1,454 1,350 1,400
101-4339-25-0000 EMS REPAIRS AND MAINTENANCE 29 - 221 - 520 100 100
24
Fiscal Year 2019 12/31/2015
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
BUDGET
2018
EST. ACTUAL
2018
BUDGET
2019
GENERAL FUND EXPENDITURES SUMMARY
101-4341-25-0000 EMS TRAINING, CONF. & MTG.992 1,098 193 288 1,500 300 350
101-4350-25-0000 EMS PRINTED FORMS & ENVELOPES 98 - - - 153 75 150
TOTAL 60,494$ 66,228$ 67,806$ 71,895$ 80,422$ 75,711$ 80,424$
PUBLIC WORKS
101-4110-31-0000 PW REGULAR EMPLOYEE 258,502$ 272,301$ 273,345$ 269,329$ 280,283$ 277,850$ 289,235$
101-4110-31-0100 PW MECHANIC 32,269 36,108 33,149 35,525 37,091 38,295 38,072
101-4111-31-0000 PW OVERTIME EMPLOYEE 21,045 4,507 6,005 2,897 17,500 12,500 8,850
101-4111-31-0100 PW OVERTIME MECHANIC 473 - 327 300 500 205 518
101-4112-31-0000 PW PART-TIME EMPLOYEE 26,055 26,956 27,407 26,592 33,756 29,760 34,768
101-4121-31-0000 PW PERA 14,273 19,780 21,168 20,741 22,334 21,736 22,356
101-4121-31-0100 PW MECHANIC ALLOC- PERA 2,404 2,717 2,594 2,742 2,819 2,845 2,894
101-4122-31-0000 PW FICA 23,108 22,622 21,821 21,531 25,363 22,539 25,463
101-4122-31-0100 PW MECHANIC ALLOC- FICA 2,526 2,493 2,778 2,899 2,876 3,010 2,952
101-4131-31-0000 PW INSURANCE HEALTH 51,774 55,860 59,897 57,127 60,583 60,776 62,610
101-4131-31-0100 PW MECHANIC ALLOC- HI 6,903 6,170 2,480 1,310 1,680 1,680 1,915
101-4135-31-0000 PW INSURANCE WC 9,969 12,484 13,525 14,096 17,560 13,436 14,046
101-4140-31-0000 PW UNIFORM EXPENSES 4,307 6,377 8,567 9,650 5,250 8,300 5,250
101-4140-31-0100 PW UNIFORM EXPENSES - MECH 250 63 704 1,103 265 650 271
101-4212-31-0100 PW MOTOR FUELS MISC 531 227 1,304 976 1,313 1,050 1,313
101-4212-31-0200 PW MOTOR FUELS NB 105,800 100,434 70,612 75,716 84,854 87,815 104,435
101-4212-31-0300 PW FUEL - MWMO 1,424 1,888 1,124 1,462 1,500 1,510 1,935
101-4212-31-0400 PW FUEL - SANB #282 4,908 4,866 3,495 3,209 4,060 6,630 5,260
101-4212-31-0600 PW FUEL - STREET/PARKS 22,969 15,277 10,356 11,362 19,266 14,650 27,160
101-4221-31-0100 PW VEHICLE REPAIRS/PARTS 14,200 5,850 6,618 8,816 11,144 13,500 14,000
101-4223-31-0000 PW SMALL TOOLS MECHANIC 750 3,973 22 1,720 561 460 572
101-4223-31-0100 PW SMALL TOOLS 198 124 1,314 473 612 700 1,000
101-4224-31-0000 PW STREET SIGNS 997 444 1,522 563 2,295 350 2,341
101-4226-31-0000 PW GENERAL SUPPLIES 6,090 7,906 6,417 7,485 10,241 11,830 11,445
101-4226-31-0100 PW SHOP SUPPLIES 2,495 1,529 1,678 1,958 2,122 1,755 2,165
101-4228-31-0000 PW STREET REPAIR & MAINTENANCE 70,005 70,074 61,727 15,571 72,500 17,025 72,500
101-4229-31-0000 PW STREET CHEMICALS & SAND 33,279 34,029 7,275 23,655 35,322 28,750 35,090
101-4230-31-0000 PW STORMWATER MAINTENANCE 1,396 1,852 1,897 4,101 2,289 4,750 -
101-4303-31-0000 PW CONTRACTED ENGINEER 17,938 26,802 34,172 27,572 25,000 26,500 30,000
101-4309-31-0000 PW CONTRACTED IT & SFTW SUPPORT 6,825 5,091 6,557 7,423 7,785 9,602 9,459
101-4310-31-0000 PW MISC. CONTRACTED SERVICES 6,758 5,745 2,153 24,941 28,926 35,300 36,200
25
Fiscal Year 2019 12/31/2015
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
BUDGET
2018
EST. ACTUAL
2018
BUDGET
2019
GENERAL FUND EXPENDITURES SUMMARY
101-4325-31-0000 PW COMMUNICATIONS 3,833 3,878 3,526 3,246 2,911 3,100 3,350
101-4339-31-0000 PW EQUIP REPAIRS & MAINTENANCE 21,750 18,809 12,639 14,786 21,581 10,695 22,013
101-4340-31-0000 PW BLDG REPAIRS & MAINTENANCE 120 - 348 1,591 950 1,623
101-4341-31-0000 PW TRAINING, CONF. & MTG.1,868 2,931 3,756 5,475 5,900 6,250 6,018
101-4342-31-0000 PW MEMBERSHIPS & DUES 621 849 689 1,197 1,200 1,200 1,224
101-4344-31-0000 PW TRAINING CERT PROGRAMS 2,308 3,009 300 935 2,856 900 1,900
101-4345-31-0000 PW GRANT REIMB EXPENDITURES 3,302 14,714 12,023 540 - - -
101-4381-31-0000 PW STREETLIGHTS & SIGNALS 65,015 60,447 70,049 65,478 74,000 65,500 66,920
101-4435-31-0000 PW CLEAN-UP DAY COSTS 5,349 9 775 - - - -
101-4499-31-0000 PW MISCELLANEOUS 2,329 - 50 990 150 50 154
TOTAL 856,797$ 859,315$ 795,817$ 775,842$ 927,838$ 844,404$ 967,277$
PARKS
101-4110-51-0000 PR REGULAR EMPLOYEE 107,611$ 111,130$ 100,528$ 101,717$ 107,462$ 108,676$ 110,962$
101-4110-51-0100 TW REGULAR EMPLOYEE 25,387 26,678 27,130 28,145 29,160 29,010 30,073
101-4110-51-0200 PR COMMITTEE - 240 180 300 340 340 352
101-4111-51-0000 PR OVERTIME EMPLOYEE 8,553 1,790 2,229 1,944 4,250 2,250 3,500
101-4111-51-0100 TW OVERTIME EMPLOYEE 870 454 369 305 770 1,100 850
101-4121-51-0000 PR PERA 4,913 8,032 7,921 7,994 8,378 8,595 8,585
101-4121-51-0100 TW PERA 1,910 1,877 2,132 2,189 2,245 2,400 2,319
101-4122-51-0000 PR FICA/MEDICARE 8,340 8,470 7,791 8,115 8,546 8,715 8,756
101-4122-51-0100 TW FICA/MEDICARE 2,017 2,132 2,186 2,258 2,290 2,360 2,366
101-4131-51-0000 PR INSURANCE HEALTH 24,958 27,720 24,223 20,085 20,892 21,305 21,955
101-4131-51-0100 TW INSURANCE HEALTH 4,139 4,399 4,767 5,169 5,634 5,010 5,277
101-4135-51-0000 PR INSURANCE WC 1,841 2,933 3,258 3,520 2,740 3,286 3,474
101-4135-51-0100 TW INSURANCE WC 1,219 2,390 2,116 2,339 1,827 2,191 2,316
101-4212-51-0000 PW FUEL - STREET/PARKS 11,178 - - - - - -
101-4212-51-0000 PR GENERAL SUPPLIES 7,630 16,188 11,193 19,832 11,444 8,500 13,750
101-4310-51-0100 TW MISC. CONTRACTED SERVICES 1,112 - 1,060 - 1,195 - -
101-4325-51-0000 PR COMMUNICATIONS 1,343 1,369 1,285 1,370 1,377 1,460 1,484
101-4325-51-0100 TW COMMUNICATIONS 146 155 155 171 172 180 198
101-4337-51-0000 PR STRUCTURES REPAIRS & MAINT.5,968 8,336 6,687 8,108 6,101 12,490 7,500
101-4338-51-0100 TW TREE REPLACEMENT 3,242 3,439 4,561 3,542 3,329 3,600 3,750
101-4339-51-0000 PR EQUIP REPAIRS & MAINTENANCE 3,495 2,343 8,554 8,327 8,755 9,065 8,930
101-4339-51-0100 TW EQUIP REPAIRS & MAINTENANCE - - - 52 265 265 271
101-4381-51-0000 PR ELECTRIC AND GAS UTILITIES 19,475 16,540 20,135 19,838 21,479 19,712 20,312
26
Fiscal Year 2019 12/31/2015
ACTUAL
2014
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
BUDGET
2018
EST. ACTUAL
2018
BUDGET
2019
GENERAL FUND EXPENDITURES SUMMARY
101-4415-51-0000 PR SS RENTALS 2,158 1,936 2,423 2,614 2,601 2,675 2,725
101-4499-51-0000 PR MISCELLANEOUS 16 - - 427 104 50 106
101-4499-51-0100 TW MISCELLANEOUS - - - - 104 50 106
101-4671-61-0000 CS ISD 282 REC PROGRAMS 52,176 52,176 52,176 52,176 52,176 52,176 52,176
TOTAL 299,696$ 300,726$ 293,059$ 300,536$ 303,637$ 305,461$ 312,093$
OTHER EXPENDITURES AND TRANSFERS
101-4335-70-0000 INSURANCE CLAIMS 22,694$ 7,593$ 21,989$ 26,984 6,242 14,500 12,500
101-4343-70-0000 EQUITY INTITIATIVE - - - 9,800 - 9,800 10,000
101-4346-70-0000 COLLABORATIVE INTITIATIVE - - - - - 6,400 10,000
101-4347-70-0000 PROPERTY RESOURSE INTITIATIVE - - - - - 3,250 10,000
101-4348-70-0000 SUSTAINABILITY INTITIATIVE - - - - - 2,895 10,000
101-4499-23-0000 INCIDENT EXPENSE - - 553,339 880,761 - 190,000 -
101-4920-70-0000 TRANSFER - SEVERENCE FUND 86,300 86,300 86,300 86,300 86,300 86,300 86,300
TOTAL 108,994$ 297,486$ 661,628$ 1,003,845$ 92,542$ 313,145$ 138,800$
TOTAL FUND EXPENDITURES 6,566,874$ 6,782,676$ 7,411,957$ 7,627,593$ 6,835,142$ 7,002,295$ 7,200,728$
TOTAL FUND REVENUE 6,890,891$ 6,756,133$ 7,285,001$ 7,708,650$ 6,844,116$ 7,027,147$ 7,210,904$
CHANGE IN FUND BALANCE 324,017$ (26,543)$ *(126,956)$ *81,058$ 8,974$ 24,851$ 10,176$
BEGINNING FUND BALANCE 2,148,539 2,472,555 2,446,012 2,319,056 2,400,114 2,400,114 2,424,965
ENDING FUND BALANCE 2,472,555$ 2,446,012$ 2,319,056$ 2,400,114$ 2,409,088$ 2,424,965$ 2,435,142$
2,017$
6,835,139$
*SCHEDULED USE OF FUND BALANCE
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 2019
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
REVENUES
SALES 6,136,301$ 5,954,858$ 5,875,921$ 5,720,563$ 5,806,371$ 5,868,091$ 6,030,863$
LESS: COGS (4,704,566) (4,572,858) (4,468,066) (4,347,628) (4,401,230) (4,345,124) (4,523,147)
TOTAL GROSS PROFIT 1,431,735$ 1,382,000$ 1,407,855$ 1,372,935$ 1,405,142$ 1,522,967$ 1,507,716$
EXPENDITURES
SALARIES, WAGES, BENEFITS
FULL-TIME EMPLOYEES 275,162$ 290,075$ 289,058$ 245,188$ 340,832$ 329,955$ 353,862$
PART-TIME EMPLOYEES 228,449 191,735 215,389 300,228 246,302 244,939 268,208
ACCOUNTING WAGES 59,898 52,436 50,211 54,995 57,148 61,802 67,318
PERA 40,657 45,300 41,166 44,537 48,321 46,958 51,704
FICA/MEDICARE 41,319 39,625 40,266 43,289 49,288 46,078 52,738
INSURANCE HEALTH 67,167 69,768 72,209 76,427 91,772 90,063 93,024
INSURANCE WORKERS COMP 6,630 5,692 8,502 14,840 14,592 14,778 15,436
UNEMPLOYMENT BENEFITS 496 1,024 508 1,079 1,000 500 1,000
TOTAL 719,778$ 695,653$ 717,308$ 780,583$ 849,255$ 835,073$ 903,290$
ALL OTHER EXPENSES
UNIFORMS 943$ 657$ 844$ 2,314$ 2,360$ -$ 2,400$
MATS/TOWELS LAUNDRY 11,060 4,085 3,828 5,007 4,646 4,510 4,601
OPERATING SUPPLIES 9,944 11,010 11,617 9,662 11,027 12,253 12,500
OFFICE SUPPLIES 3,943 2,946 2,884 2,692 3,500 3,343 3,500
SANITATION 1,430 1,535 1,980 2,221 2,158 2,501 2,551
SUPPLIES- EQUIPMENT 1,516 4,058 11,792 315 9,000 4,143 9,000
CREDIT CARD FEES 110,215 105,104 104,958 104,596 103,353 107,523 110,595
CAM CHARGES 67,440 70,351 50,859 54,650 62,558 55,803 61,654
FREIGHT 36,426 33,570 32,770 32,739 31,935 31,369 32,452
PROFESSIONAL SERVICES 6,116 7,701 4,679 3,709 5,750 5,268 5,750
AUDIT FEES 12,688 12,333 14,700 15,283 9,700 9,459 9,795
IT & SOFTWARE SUPPORT 16,756 20,223 24,921 26,132 26,100 25,994 32,270
MISC CONTRACTED SERVICES 562 527 320 504 270 230 -
LIQUOR FUND - COMBINED OPERATIONS
30
Fiscal Year 2019
WINDOW CLEANING 354 801 942 1,316 1,226 1,025 1,020
CLEANING SERVICE 733 7,238 270 70 500 - 500
COMMUNICATIONS 7,765 7,629 7,108 7,271 6,700 4,891 6,750
SECURITY MONITORING SERVICE 2,116 1,327 1,461 1,475 1,505 2,487 2,537
REPAIRS & MAINTENANCE 3,525 9,736 16,097 2,835 6,500 15,016 6,500
TRAINING, CONF. & MTG.1,622 1,305 1,015 230 1,628 1,586 1,645
MEMBERSHIPS & DUES 7,342 7,900 8,166 6,075 6,200 6,150 6,200
ADVERTISING AND SIGNAGE 11,063 10,193 2,295 4,529 5,000 2,349 5,000
INSURANCE PROPERTY / LIABILITY 15,246 15,032 13,693 11,486 12,443 11,093 11,122
ELECTRIC AND GAS UTILITIES 49,398 40,845 47,802 47,762 45,891 43,913 48,982
TOTAL OTHER EXPENSE 378,203$ 376,105$ 365,000$ 352,709$ 359,950$ 350,907$ 377,323$
TOTAL OPERATING EXPENSE 1,097,981$ 1,071,758$ 1,082,308$ 1,133,292$ 1,209,205$ 1,185,980$ 1,280,613$
OPERATING INCOME 333,755$ 310,242$ 325,547$ 239,643$ 195,937$ 336,987$ 227,102$
NON OPERATING INCOME / (EXPENSE)5,881 4,250 4,200 4,450 4,450 4,450 4,450
BOND/INTEREST FEES - - - - - - -
DEPRECIATION EXPENSE 76,566 75,658 68,064 68,064 72,000 68,782 70,158
NET INCOME 263,070$ 238,834$ 261,682$ 176,028$ 128,387$ 272,655$ 161,395$
OTHER CASH USES
TRANSFER TO GENERAL FUND 214,244$ 67,849$ 156,396$ 249,060$ 200,000$ 250,000$ 200,000$
TRANSFERS TO CAPITAL FUNDS 181,200 181,200 92,653
INTERFUND LOAN PRINCIPAL - - - - - - -
ADD BACK DEPRECIATION EXPENSE (76,566) (77,184) (68,064) (68,064) (72,000) (68,782) (70,158)
NET CHANGE IN ASSETS/LIABILITIES (115,439) - - - - - -
TOTAL OTHER CASH USES 203,439$ 171,865$ 180,985$ 180,996$ 128,000$ 181,218$ 129,842$
NET INCREASE/(DECREASE) IN CASH 59,631$ 66,969$ 80,698$ (4,967)$ 387$ 91,437$ 31,552$
BEGINNING CASH BALANCE 401,808$ 461,439$ 528,408$ 657,093$ 652,126$ 652,126$ 743,563$
ENDING CASH BALANCE 461,439$ 528,408$ 609,106$ 652,126$ 652,513$ 743,563$ 775,115$
LIQUOR FUND - COMBINED OPERATIONS
31
Fiscal Year 2019
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
REVENUES 2014 2015 2016 2017 2018 2018 2019
Water Operations 875,407$ 897,232$ 917,927$ 945,788$ 1,044,818$ 985,721$ 1,058,928$
Sewer Operations 914,442 947,618 1,005,329 1,098,938 1,174,957 1,131,590 1,213,153
Total Operating Revenues 1,789,849$ 1,844,850$ 1,923,256$ 2,044,726$ 2,219,775$ 2,117,311$ 2,272,081$
EXPENDITURES
Water Operations 601,617$ 618,069$ 787,497$ 841,508$ 940,252$ 981,855$ 1,020,797$
Sewer Operations 982,557 963,621 930,659 1,029,372 1,118,985 1,126,622 1,166,012
Total Operating Expenditures 1,584,174$ 1,581,690$ 1,718,156$ 1,870,880$ 2,059,237$ 2,108,477$ 2,186,809$
Combined Operating Income 205,675$ 263,160$ 205,100$ 173,846$ 160,537$ 8,833$ 85,273$
Other (Income)/Expense
Water (4,214)$ (1,938)$ (11,143)$ (40,051)$ 10,100$ (18,500)$ (26,795)$
Sewer (5,828)(21,139)(14,045)(36,189)(550)(22,650)(34,550)
Interest Income - (499) (23,907) (11,500) (13,605) (13,605) (13,605)
Depreciation Expense 288,955 308,955 332,399 352,399 371,766 371,766 391,766
Total Other (Income)/Expense 278,913 285,380 283,304 264,659 367,711 317,011 316,816
Net Income/(Loss) (73,238)$ (22,220)$ (78,204)$ (90,813)$ (207,174)$ (308,177)$ (231,544)$
Other Sources and Uses:
Transfers Out -$ (15,000)$ (225,000)$ -$ -$ -$ -$
Transfers In - - 1,632,862 - - - -
Debt Service Payments (137,700) (140,450) (138,150) (145,750) (148,200) (148,200) (145,600)
Net Change in Assets / Liabilities (39,142) (46,105) 49,451 - - - -
Proceeds Bonding/Army - - 130,932 - - - -
Add back Depreciation Expense 288,955 308,955 332,399 352,399 371,766 371,766 391,766
Total Other Sources and Uses 112,113 107,400 1,782,494 206,649 223,566 223,566 246,166
Net increase (decrease) in cash 38,875$ 85,180$ 1,704,290$ 115,836$ 16,393$ (84,611)$ 14,623$
BEGINNING CASH BALANCE 1,962 40,837 126,017 1,830,307 1,946,143 1,946,143 1,861,533
ENDING CASH BALANCE 40,837$ 126,017$ 1,830,307$ 1,946,143$ 1,962,537$ 1,861,533$ 1,876,157$
UTILITY FUND SUMMARY
32
Fiscal Year 2019
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
OPERATING INCOME
701-3710-0-0-00 WATER BILLINGS 869,372$ 891,132$ 911,902$ 938,997$ $1,037,742 977,739$ $1,051,769
701-3715-0-0-00 WATER ON/OFF FEES 735 450 525 915 550 550 550
701-3717-0-0-00 PENALTIES WATER 5,300 5,650 5,500 5,876 6,526 7,432 6,609
TOTAL 875,407$ 897,232$ 917,927$ 945,788$ $1,044,818 985,721$ $1,058,928
DISTRIBUTION OPERATING EXPENDITURES
701-4110-80-0000 WT REGULAR EMPLOYEE 284,852$ 286,793$ 298,315$ 317,302$ 328,044$ 322,295$ 340,306$
701-4111-80-0000 WT OVERTIME EMPLOYEE 8,498 17,235 16,381 21,329 17,140 25,774 25,000
701-4115-80-0000 WT POST BENEFIT PAYOUT - - 2,095 - - - -
701-4121-80-0000 WT PERA 30,195 23,514 23,433 23,892 25,889 26,105 27,398
701-4122-80-0000 WT FICA/MEDICARE 22,143 22,135 23,637 24,164 26,407 26,627 27,946
701-4131-80-0000 WT INSURANCE HEALTH 49,415 53,691 58,664 51,904 55,615 53,401 56,439
701-4135-80-0000 WT INSURANCE WC 6,510 9,712 11,559 9,895 3,000 9,250 9,686
701-4211-80-0000 WT OFFICE SUPPLIES 1,126 785 721 585 750 675 675
701-4212-80-0000 WT MOTOR FUELS 8,562 5,834 4,152 4,557 5,770 5,860 6,930
701-4221-80-0000 WT SUPPLIES-EQUIPMENT - - 762 118 750 500 500
701-4226-80-0000 WT GENERAL SUPPLIES 2,996 3,416 4,253 3,396 2,142 4,875 5,350
701-4300-80-0000 WT AUDITOR 7,750 6,167 7,350 8,324 7,250 7,250 7,420
701-4309-80-0000 WT IT & SFTW SUPPORT 15,148 19,592 21,693 20,640 36,263 24,200 25,962
701-4310-80-0000 WT MISC CONTRACTED SERVICES 4,071 2,428 326 4,307 400 2,200 2,277
701-4310-80-0100 WT METER READING FEES 3,206 5,017 7,500 10,232 7,725 7,970 8,209
701-4325-80-0000 WT COMMUNICATIONS 10,273 9,949 10,391 9,255 9,734 9,700 9,810
701-4337-80-0000 WT MAIN REPAIRS & MAINTENANCE 7,127 24,925 1,104 5,548 11,500 6,500 11,500
701-4339-80-0000 WT EQUIP REPAIRS & MAINTENANCE 12,428 9,760 5,039 4,752 6,500 5,900 6,500
701-4341-80-0000 WT TRAINING, CONF. & MTG.2,051 1,990 1,295 1,002 2,100 600 650
701-4341-80-0100 WT TUITION- CERTIFICATIONS 114 500 371 414 450 90 255
701-4342-80-0000 WT MEMBERSHIPS & DUES 349 399 491 - 500 500 500
701-4350-80-0000 WT PRINTING AND POSTAGE 4,764 4,588 1,681 3,840 4,335 4,000 4,335
701-4381-80-0000 WT ELECTRIC AND GAS UTILITIES 92,869 89,504 86,619 11,519 12,090 11,100 11,600
TOTAL 601,617$ 618,069$ 600,246$ 536,974$ 564,353$ 555,372$ 589,247$
PRODUCTION OPERATING EXPENDITURES
701-4110-85-0000 REGULAR EMPLOYEE 56,678 58,161 60,633 59,861 62,285
WATER OPERATIONS
33
Fiscal Year 2019
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
WATER OPERATIONS
701-4111-85-0000 OVERTIME EMPLOYEE 712 1,024 850 550 850
701-4121-85-0000 PERA 4,768 4,900 4,611 4,531 4,735
701-4122-85-0000 FICA/MEDICARE 4,875 4,973 4,703 4,621 4,830
701-4131-85-0000 INSURANCE HEALTH 9,235 10,126 11,037 11,037 11,848
701-4135-85-0000 WTR FILT INSURANCE WC 4,328 3,776 3,964 3,587 3,749
701-4221-85-0000 SUPPLIES- EQUIPMENT 3,146 396 1,650 1,250 1,275
701-4226-85-0000 GENERAL SUPPLIES 52,187 55,746 55,632 59,228 61,005
701-4226-85-0001 CARBON SUPPLY USAGE - 2,654 27,000 27,000 27,000
701-4226-85-0002 UV BULB SUPPLY USAGE - - 13,300 13,300 13,300
701-4226-85-0003 PEROXIDE SUPPILES - 9,058 30,930 36,400
701-4303-85-0000 ENGINEER EXPENSES 13,628 1,952 11,500 5,500 6,000
701-4308-85-0000 WATER QUALITY PROTECTION COSTS - 12,387 10,000 12,150 12,350
701-4309-85-0000 CONTRACTED IT & SFTW SUPPORT 330 - 2,925 3,095 3,174
701-4310-85-0000 MISC CONTRACTED SERVICES 386 330 450 345 375
701-4325-85-0000 COMMUNICATIONS 149 2,143 1,852 2,425 2,500
701-4339-85-0000 EQUIP REPAIRS & MAINTENANCE 11,748 14,140 14,500 30,000 16,500
701-4340-85-0000 BLDG REPAIRS & MAINTENANCE 9,554 5,724 6,750 2,500 2,750
701-4365-85-0000 INSURANCE PROPERTY / LIABILITY - 14,067 16,591 18,052 20,023
701-4381-85-0000 ELECTRIC AND GAS UTILITIES 15,527 112,035 118,892 136,520 140,600
TOTAL - - 187,251 304,534 375,898 426,483 431,549
OPERATING INCOME (LOSS)273,790$ 279,163$ 130,430$ 104,281$ 104,567$ 3,866$ 38,132$
OTHER (INCOME) / EXPENSE
701-3891-0-0-00 WT MISCELLANEOUS INCOME (2,529) (390) (2,495) (12,559) (550) (550) (550)
701-3620-0-1-00 WT INTEREST INCOME - (499) (23,907) (16,714) (13,605) (15,105) (16,500)
701-3713-0-0-00 WT WATER CONNECTION FEES (3,600) (3,180) (7,650) (23,850) - (22,100) (34,000)
701-3910-0-0-00 WT SALE OF ASSETS - - (1,170) - - - -
701-4335-80-0000 WT BKUP RESTORATION COSTS - - - - 10,000 5,000 10,000
701-4499-80-0000 WT MISCELLANEOUS EXPENSE 1,915 1,632 172 1,572 650 650 650
TOTAL (4,214)$ (2,437)$ (35,050)$ (51,551)$ (3,505)$ (32,105)$ (40,400)$
OPERATING INCOME BEFORE DEPRECIATION 278,004$ 281,600$ 165,480$ 155,832$ 108,072$ 35,971$ 78,532$
PRIOR TO 2016 PRODUCTION
COSTS ACCOUNTED FOR IN
SEPARATE FUND
34
Fiscal Year 2019 #
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
OPERATING INCOME
701-3720-0-0-00 SEWER BILLINGS 914,442$ 947,618$ 1,005,329$ 1,098,938$ 1,174,957$ 1,131,590$ 1,213,153$
TOTAL 914,442$ 947,618$ 1,005,329$ 1,098,938$ 1,174,957$ 1,131,590$ 1,213,153$
OPERATING EXPENDITURES
701-4110-75-0000 SS REGULAR EMPLOYEE 187,990$ 200,036$ 203,152$ 218,382$ 221,309$ 215,750$ 229,488$
701-4111-75-0000 SS OVERTIME EMPLOYEE 4,800 20,390 15,398 18,028 19,026 21,521 22,220
701-4121-75-0000 SS PERA 14,223 15,100 15,730 16,431 18,025 17,795 18,878
701-4122-75-0000 SS FICA/MEDICARE 14,517 15,205 15,791 16,437 18,386 18,151 19,256
701-4131-75-0000 SS INSURANCE HEALTH 35,406 40,215 42,862 41,725 41,841 42,160 44,574
701-4135-75-0000 SS INSURANCE WC 2,818 4,522 5,314 4,685 3,000 4,575 4,687
701-4211-75-0000 SS OFFICE SUPPLIES 30 - - - 150 150 150
701-4212-75-0000 SS MOTOR FUELS 12,049 8,710 6,221 6,825 8,583 8,583 10,396
701-4226-75-0000 SS GENERAL SUPPLIES 4,805 4,704 3,128 (120) 1,250 1,250 1,250
701-4300-75-0000 SS AUDITOR 6,200 4,933 5,880 6,785 7,250 7,250 7,420
701-4309-75-0000 SS IT & SFTW SUPPORT 9,997 7,668 8,148 12,205 14,065 14,065 15,405
701-4310-75-0000 SS MISC CONTRACTED SERVICES 4,659 2,428 331 273 4,700 4,650 4,700
701-4325-75-0000 SS COMMUNICATIONS 4,599 5,112 3,964 3,136 3,320 3,150 3,408
701-4335-75-0000 SS BKUP RESTORATION COSTS 8,785 - - - 10,000 10,000 10,000
701-4339-75-0000 SS EQUIP REPAIRS & MAINTENANCE 11,894 15,700 2,487 17,438 13,500 24,847 13,500
701-4341-75-0000 SS TRAINING, CONF. & MTG.625 885 934 205 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 - - - 238 - - -
701-4350-75-0000 SS PRINTING AND POSTAGE 1,914 1,688 1,681 4,303 4,335 4,000 4,335
701-4365-75-0000 SS INSURANCE PROPERTY/ LIABILITY 28,385 16,118 13,100 9,352 9,777 10,121 11,134
701-4375-75-0000 SS MCES WASTE TREATMENT CHARGE 620,470 593,381 576,237 643,390 708,567 708,567 733,670
701-4381-75-0000 SS ELECTRIC AND GAS UTILITIES 8,051 6,581 10,301 9,654 10,226 8,361 9,866
TOTAL 982,557$ 963,621$ 930,659$ 1,029,372$ 1,118,985$ 1,126,622$ 1,166,012$
OPERATING INCOME (LOSS)(68,115)$ (16,003)$ 74,670$ 69,566$ 55,971$ 4,969$ 47,141$
SEWER OPERATIONS
35
Fiscal Year 2019 #
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
SEWER OPERATIONS
OTHER (INCOME) / EXPENSE
701-3723-0-0-00 SEWER CONNECTION FEES (6,800)$ (5,950)$ (7,650)$ (23,800)$ -$ (22,100)$ (34,000)$
701-3891-0-0-00 SS MISCELLANEOUS INCOME (653) (16,001) (6,305) (12,559)(650)(650)(650)
701-3910-0-0-00 SS SALE OF ASSETS 0 0 (180)0
701-4499-75-0000 SS MISCELLANEOUS EXPENSE 1,625 813 90 170 100 100 100
TOTAL (5,828)$ (21,139)$ (14,045)$ (36,189)$ (550)$ (22,650)$ (34,550)$
NET INCOME (LOSS) BEFORE DEPRECIATION (62,287)$ 5,135$ 88,715$ 105,754$ 56,521$ 27,619$ 81,691$
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 2019 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST.ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
REVENUES
301-3101-0-0-00 PROPERTY TAX LEVY/MVHC 153,194$ 130,312$ 138,346$ 156,028$ 162,534$ 162,534$ 170,254$
301-3804-0-0-00 REFUNDS AND REIMBURSEMENTS - 2,372 - 31,678 500 500 500
301-3810-0-0-00 INVESTMENT INCOME - - - - 150 150 150
301-3920-0-0-00 TRANSFER - GENERAL FUND - 82,239 - - - - -
301-3920-0-0-00 TRANSFER - HRA PROJECTS FUND - 71,941 - - - - -
TOTAL 153,194$ 286,864$ 138,346$ 187,706$ 163,184$ 163,184$ 170,904$
EXPENDITURES
301-4110-00-0000 REGULAR EMPLOYEE 72,743$ 76,197$ 81,391$ 85,562$ 90,536$ 90,988$ 95,575$
301-4121-00-0000 PERA 5,027 5,681 6,078 6,411 6,790 6,824 7,168
301-4122-00-0000 FICA/MEDICARE 5,472 5,742 6,126 6,439 6,926 6,845 7,311
301-4131-00-0000 INSURANCE HEALTH 5,616 11,173 12,497 12,156 12,759 12,102 12,508
301-4135-00-0000 INSURANCE WC - 248 326 895 846 878 914
301-4300-00-0000 PROFESSIONAL SERVICES 7,931 4,111 5,452 6,113 5,250 5,050 6,250
301-4302-13-0000 PL CONTRACTED PLANNER 20,000 4,550 20,000
301-4321-00-0000 GMHC - PROGRAM FEE 12,500 12,500 40,676 10,417 460 600 600
301-4322-00-0000 SALO PARK MAINT. CONTRACT 33,598 - 320 - - - -
301-4324-00-0000 ECONOMIC DEVELOPMENT 107 2,250 2,250 2,588 2,250 2,250 2,250
301-4499-00-0000 MISCELLANEOUS EXPENSE 160 - .680 - - -
301-4920-00-0000 TRANSFERS-OUT - - - - - - -
TOTAL 143,154$ 117,902$ 155,116$ 131,259$ 145,817$ 130,087$ 152,577$
NET CHANGE 10,040$ 168,962$ (16,770)$ 56,447$ 17,367$ 33,097$ 18,328$
BEGINNING FUND BALANCE (169,815)$ (159,775)$ 9,188$ (7,582)$ 48,865$ 48,865$ 81,962$
ENDING FUND BALANCE (159,775)$ 9,188$ (7,582)$ 48,865$ 66,232$ 81,962$ 100,289$
HOUSING & REDEVELOPMENT AUTHORITY
38
Fiscal Year 2019 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST.ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
REVENUES
225-3362-0-0-01 SCORE INCENTIVE GRANTS RC -$ -$ -$ -$ -$ -$ 1,694$
225-3362-0-0-02 RECYCLING GRANT HC 17,384 21,327 20,768 18,989 17,090 16,150 14,538
225-3410-0-1-00 CLEAN-UP DAY FEES - 3,465 2,636 3,598 3,250 4,280 4,025
225-3810-0-0-00 INVESTMENT INCOME 76 125 182 141 50 50 50
225-3891-0-0-00 MISCELLANEOUS REVENUE - - - - - - -
225-3920-0-0-00 TRANSFERS-IN LIQUOR - - - - - - -
TOTAL 17,460$ 24,918$ 23,586$ 22,728$ 20,390$ 20,480$ 20,307$
EXPENDITURES
225-4110-00-0000 REGULAR EMPLOYEE -$ 5,494$ 6,143$ 6,330$ 7,125$ 7,259$ 8,026$
225-4111-00-0000 OVERTIME EMPLOYEE - 39 - - - - -
225-4121-00-0000 PERA - 427 461 475 534 544 602
225-4122-00-0000 FICA/MEDICARE - 424 470 484 545 555 614
225-4131-00-0000 INSURANCE HEALTH - 1,370 1,690 1,652 1,732 1,723 1,793
225-4345-00-0001 RC ORGANICS PUBLIC EDUCATION - - - - - - 847
225-4345-00-0002 RC BULKY WASTE PUBLIC EDUCATION - - - - - - 847
225-4350-00-0000 NEWSLETTER COSTS - 5,178 4,557 5,756 6,750 5,560 6,140
225-4435-00-0000 CLEAN-UP DAY COSTS - 5,861 3,731 6,033 5,000 5,549 5,750
225-4499-00-0000 MISCELLANEOUS EXPENSE - - - - - - -
225-4920-00-0000 TRANSFERS-OUT - - - - - - -
TOTAL -$ 18,794$ 17,052$ 20,729$ 21,686$ 21,190$ 24,619$
NET CHANGE 17,460$ 6,124$ 6,534$ 1,999$ (1,296)$ (710)$ (4,312)$
BEGINNING FUND BALANCE 35,180 52,640 11,792 18,326 20,325 19,029 18,319
ENDING FUND BALANCE 52,640$ 58,764$ 18,326$ 20,325$ 19,029$ 18,319$ 14,007$
RECYCLING FUND
39
Fiscal Year 2019 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST.ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
REVENUES
230-3360-0-0-00 GRANT REVENUE -$ -$ -$ -$ -$ -$ -$
230-3520-0-0-00 FORFEITURES 7,549 5,721 9,810 4,400 2,750 12,850 2,750
230-3810-0-0-00 INVESTMENT INCOME 488 362 418 302 425 425 425
230-3891-0-0-00 MISCELLANEOUS INCOME - - - - - - -
230-3910-0-0-00 SALE OF ASSETS - - - -
230-3920-0-0-00 TRANSFER-IN - - - -
TOTAL 8,037$ 6,084$ 10,228$ 4,702$ 3,175$ 13,275$ 3,175$
EXPENDITURES
230-4221-00-0000 SUPPLIES- EQUIPMENT 1,022$ 6,102 -$ -$ 1,750$ -$ 15,000$
230-4226-00-0000 GENERAL SUPPLIES 839 - - 531 - 541
230-4310-00-0000 EAST METRO SWAT MEMBERSHIP 2,818 3,082 2,903 3,253 3,500 3,500 4,000
230-4499-00-0000 MISCELLANEOUS EXPENSE 1,766 1,086 857 708 1,000 2,500 1,000
230-4920-00-0000 TRANSFER-OUT - - - - - - -
TOTAL 5,606$ 11,109$ 3,760$ 6,778$ 6,781$ 6,000$ 20,541$
NET CHANGE 2,431$ (5,025)$ 6,468$ (2,076)$ (3,606)$ 7,275$ (17,366)$
BEGINNING FUND BALANCE 28,741 31,171 26,147 32,615 30,538 30,538 37,813
ENDING FUND BALANCE 31,171$ 26,147$ 32,615$ 30,538$ 26,933$ 37,813$ 20,447$
FORFEITURE FUND
40
Fiscal Year 2019 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST.ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
REVENUES
240-3440-0-0-00 INSTRUCTOR FEES 3,130$ 3,662$ 3,623$ 1,934$ 2,500$ 2,625$ 2,500$
240-3891-0-0-00 MISCELLANEOUS INCOME 316 43 61 - 25 25 25
TOTAL 3,446$ 3,705$ 3,684$ 1,934$ 2,525$ 2,650$ 2,525$
EXPENDITURES
240-4110-00-0000 REGULAR EMPLOYEE 1,340$ 1,420$ 1,260$ 300$ 1,000$ 600$ 1,000$
240-4121-00-0000 PERA/FICA - - - - - - -
240-4225-00-0000 TRAINING SUPPLIES 2,134 1,043 2,062 1,026 750 128 750
240-4426-00-0000 GENERAL SUPPLIES 246 - - - 100 50 100
240-4499-00-0000 MISCELLANEOUS EXPENSE - - -
TOTAL 3,720$ 2,463$ 3,322$ 1,326$ 1,850$ 778$ 1,850$
NET CHANGE (274)$ 1,242$ 362$ 608$ 675$ 1,872$ 675$
BEGINNING FUND BALANCE 3,184 2,910 4,152 4,514 5,123 5,123 6,995
ENDING FUND BALANCE 2,910$ 4,152$ 4,514$ 5,123$ 5,798$ 6,995$ 7,670$
FIRE EDUCATOR/TRAINING
41
Fiscal Year 2019 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST.ACTUAL BUDGET
2014 2015 2016 2017 2018 2018 2019
REVENUES
601-3410-0-0-00 RENTAL RECEIPTS (SCHOOL DISTRICT)125,000$ 125,000$ 125,000$ 127,500$ 127,100$ 127,300$ 127,300$
601-3810-0-0-00 INTEREST EARNINGS 439 430 859 643 425 425 425
601-3891-0-0-00 MISC INCOME-INSURANCE 6,980 - - - - - -
601-3920-0-0-00 RENT TRANSFER 64,654 78,650 81,800 85,890 90,185 90,185 94,694
TOTAL 197,073$ 204,080$ 207,659$ 214,033$ 217,710$ 217,910$ 222,419$
EXPENDITURES
601-4110-00-0000 CC REGULAR EMPLOYEE 9,916$ 10,611$ 10,883$ 30,234$ 31,543$ 31,543$ 32,425$
601-4111-00-0000 CC OVERTIME EMPLOYEE 930 24 55 167 200 200 200
601-4121-00-0000 CC PERA 789 842 882 2,375 2,381 2,517 2,577
601-4122-00-0000 CC FICA/MEDICARE 832 839 897 2,415 2,428 2,554 2,610
601-4131-00-0000 CC INSURANCE HEALTH 1,656 1,779 1,946 5,555 5,867 5,860 6,231
601-4135-00-0000 CC INSURANCE WC - 186 339 1,347 959 1,049 1,128
601-4226-00-0000 CC GENERAL SUPPLIES 2,151 3,489 2,579 2,403 3,489 2,078 2,120
601-4309-00-0000 CC CONTRACTED JANITORIAL 43,936 42,936 42,976 - - - -
601-4310-00-0000 CC RUGS AND REFUSE SERVICES 6,135 3,978 3,816 3,764 3,785 3,533 3,657
601-4325-00-0000 CC COMMUNICATIONS 2,332 1,820 1,851 3,396 2,364 2,364 2,711
601-4340-00-0000 CC REPAIRS & MAINTENANCE 52,142 37,371 15,465 23,779 23,646 23,711 24,897
601-4381-00-0000 CC ELECTRIC & GAS UTILITIES 70,188 61,262 63,390 55,643 67,500 64,350 62,529
601-4365-00-0000 CC INSURANCE PROPERTY / LIABILITY 1,808 3,997 3,686 3,545 3,777 4,341 4,992
TOTAL 192,816$ 169,135$ 148,765$ 134,623$ 147,939$ 144,099$ 146,076$
NET INCOME 4,257 34,946 58,894 79,410 69,771 73,811 76,343
NET CHANGE IN ASSETS / LIABILITIES - - - - - - -
TRANSFER TO BUILDING IMP FUND (25,000) (25,000) (25,000) (85,890) (90,185) (90,185) (94,694)
BEGINNING FUND BALANCE 36,558 15,815 25,761 59,655 53,175 53,175 36,801
ENDING FUND BALANCE 15,815$ 25,761$ 59,655$ 53,175$ 32,761$ 36,801$ 18,450$
COMMUNITY SERVICE CENTER
42
Capital Equipment
Building Improvements
Street Improvements
Public Utilities Infrastructure
Stormwater Improvements
Park Improvements
CAPITAL FUNDS
43
Fiscal Year 2019
SOURCES 2018
Est. Actual
2018 2019 2020 2021 2022 2023 2024-2029 2030-2035
Capital Improvement Levy 233,200$ 233,200$ 258,200$ 283,200$ 308,200$ 333,200$ 358,200$ 2,674,200$ 3,574,200$
MSA/Revolving Funds 90,000 90,000 90,000 90,000 90,000 90,000 90,000 540,000 540,000
Trade/Sale of Equipment 3,500 28,885 5,000 5,000 5,000 5,000 5,000 30,000 30,000
Donations/Grants 40,465 40,465 - - - - - 90,000 33,000
Interest / Equipment note proceeds - 9,459 6,500 5,500 2,500 1,000 1,000 1,390,000 35,000
TOTAL 367,165$ 402,009$ 359,700$ 383,700$ 405,700$ 429,200$ 454,200$ 4,724,200$ 4,212,200$
Uses
Police 396,559$ 313,169$ 146,380$ 122,996$ 166,518$ 178,903$ 211,394$ 1,135,020$ 1,340,147$
Fire 88,356 80,201 107,297 187,664 82,955 141,184 79,490 1,426,952 1,567,106
Administration/Finance 103,864 117,674 23,096 2,920 36,850 25,307 5,825 216,109 123,234
Streets 55,332 2,500 163,016 35,388 80,340 48,933 83,916 176,604 206,079
Parks 26,648 21,401 22,726 68,858 83,708 72,009 9,599 106,913 327,334
DAILY OPERATIONS-MINIMAL EQUIPMENT NEEDS 670,759 534,945 462,514 417,826 450,371 466,336 390,225 3,061,598 3,563,901
MINIMAL SHORTFALL (303,594)$ (132,936)$ (102,814)$ (34,126)$ (44,671)$ (37,136)$ 63,975$ 1,662,602$ 648,299$
SPECIFIC OPERATIONS - EQUIPMENT NEEDS
Scheduled Items
Fire Engines*500,000 495,131 - - - - - 591,212 705,938
Dump Trucks (moved 1 DT to utility fund)- - - - 220,000 - - 270,108 311,538
F750 High Ranger Aerial Truck - - - - - - - 184,566 -
1995 Street 444G Front-End Loader - - - 179,259 - - - - -
1999 Parks 4500 Tractor - - - - - - 83,022 - -
500,000 495,131 - 179,259 220,000 - 83,022 1,045,886 1,017,476
OVERALL SHORTFALL (803,594)$ (628,067)$ (102,814)$ (213,385)$ (264,671)$ (37,136)$ (19,047)$ 616,716$ (369,177)$
NET CHANGE (803,594)$ (628,067)$ (102,814)$ (213,385)$ (264,671)$ (37,136)$ (19,047)$ 616,716$ (369,177)$
BEGINNING CASH BALANCE 1,305,198$ 1,305,198$ 677,131$ 574,316$ 360,931$ 96,261$ 59,125$ 59,125$ 675,840$
ENDING CASH BALANCE 501,604$ 677,131$ 574,316$ 360,931$ 96,261$ 59,125$ 40,078$ 675,840$ 306,664$
* CURRENT PLAN IS TO FINANCE FUTURE ENGINE PURCHASES, UNLESS POST 2023 DEBY LEVY FUNDING IS AVAILABLE
CAPITAL EQUIPMENT 2019 - 2035
44
Fiscal Year 2019
2018
Est. Actual
2018 2019 2020 2021 2022 2023 2024-2029 2030-2035
Police Department
Squads 83,160 83,174 85,655 86,058 90,871 93,598 94,037 636,883 760,471
Unmarked 29,561 29,515 - - 32,630 33,446 34,282 116,579 135,231
Retired to Other Services - 1,550 - 796 820 1,689 - 5,767 6,852
Technology 255,400 177,655 38,000 16,070 22,401 29,359 47,472 208,185 209,606
Specialty Equipment 12,448 10,207 22,172 12,396 15,110 6,636 17,273 98,304 120,858
Investigative Equipment 849 849 - 3,412 4,100 - - 9,815 13,098
General Equipment 15,141 10,218 552 4,265 586 14,176 18,329 59,488 94,031
TOTAL PD 396,559$ 313,169$ 146,380$ 122,996$ 166,518$ 178,903$ 211,394$ 1,135,020$ 1,340,147$
Fire Department
Apparatus 500,000 495,131 - 90,000 - 46,897 - 705,850 768,964
Station Based Equipment - - - - - - - 15,103 62,966
Protective Gear 58,630 52,641 5,520 16,398 - 14,478 - 264,820 176,330
Technology 541 1,901 13,289 569 5,505 7,359 10,340 86,633 47,520
Protective Equipment/Tools 10,200 10,400 20,900 2,500 10,000 6,650 - 124,325 61,361
Office Furniture 8,021 4,295 1,987 9,098 - - 5,000 35,977 23,350
Debt Service Payments 10,963 10,963 65,600 69,100 67,450 65,800 64,150 785,458 1,132,553
TOTAL FD 588,356$ 575,332$ 107,297$ 187,664$ 82,955$ 141,184$ 79,490$ 2,018,165$ 2,273,045$
Administration/Finance
Computer Hardware 13,050 1,500 5,330 930 26,850 15,655 825 62,609 55,263
Computer Software - 25,360 - - - - - 62,500 -
Furniture and Equipment 8,920 8,920 15,834 - - - - 75,000 50,000
Council Chambers 81,894 81,894 1,932 1,990 10,000 9,652 5,000 16,000 17,971
TOTAL AF 103,864$ 117,674$ 23,096$ 2,920$ 36,850$ 25,307$ 5,825$ 216,109$ 123,234$
DEPARTMENTAL SUMMARIES 2019-2035
45
Fiscal Year 2019
2018
Est. Actual
2018 2019 2020 2021 2022 2023 2024-2029 2030-2035
DEPARTMENTAL SUMMARIES 2019-2035
PUBLIC WORKS
Streets Department
Fleet replacements - - 34,779 - 55,638 38,003 59,026 74,171 127,146
Plows/Dump trucks - - - - 220,000 - - 270,108 330,033
Heavy Equipment 6,623 2,500 6,788 186,217 7,132 7,310 7,493 265,732 56,896
Speciality Equipment 48,709 - 121,449 28,430 17,570 3,619 17,397 21,267 3,542
TOTAL 55,332$ 2,500$ 163,016$ 214,647$ 300,340$ 48,933$ 83,916$ 631,278$ 517,617$
Parks Department
Fleet replacements - - - - 49,781 - - 103,894 55,938
Heavy Equipment 10,750 10,750 7,729 1,137 5,857 4,826 73,727 102,908 47,546
Mowers 9,201 - 9,753 62,546 18,571 45,744 - 30,571 138,567
Field Maintenance 500 500 - - 4,685 18,906 - 20,368 27,605
Rink Maintenance 216 6,002 2,539 - 586 - 12,029 5,020 20,909
Speciality Equipment 5,980 4,149 2,705 5,174 4,228 2,534 6,866 28,717 36,770
TOTAL 26,648$ 21,401$ 22,726$ 68,858$ 83,708$ 72,009$ 92,621$ 291,479$ 327,334$
TOTAL PW 81,979$ 23,901$ 185,742$ 283,505$ 384,048$ 120,942$ 176,538$ 922,757$ 844,951$
GRAND TOTAL 1,170,759$ 1,030,076$ 462,514$ 597,085$ 670,371$ 466,336$ 473,247$ 4,292,050$ 4,581,377$
46
Fiscal Year 2019
SOURCES 2018
Est. Actual
2018 2019 2020 2021 2022 2023 2024-2029 2030-2035
Community Center Fund Transfer (1)90,185$ 90,185$ 90,000$ 90,000$ 90,000$ 110,000$ 110,000$ 684,000$ 796,000$
Reimbursement for Liquor Stores - - - - - 99,000 - 123,960 -
Public Facilities Capital Levy (2)73,000 73,000 78,000 83,000 88,000 93,000 98,000 690,000 750,000
TOTAL 163,185$ 163,185$ 168,000$ 173,000$ 178,000$ 302,000$ 208,000$ 1,497,960$ 1,546,000$
USES City Hall/Community Center 22,500$ 26,371$ 109,000$ 177,100$ 180,000$ 27,500$ -$ 397,622$ 415,850$
Fire Station - - 12,000 - - 61,000 - 125,917 127,500
Public Works 16,500 10,202 12,000 - - 7,500 48,861 515,193 140,000
Park Shelters - 24,170 8,000 16,000 22,000 5,000 14,000 55,730 20,000
Liquor Stores - - - - - 99,000 - 123,960 -
TOTAL 39,000$ 60,743$ 141,000$ 193,100$ 202,000$ 200,000$ 62,861$ 1,218,422$ 703,350$
NET CHANGE 124,185 102,442 27,000 (20,100) (24,000) 102,000 145,139 279,538 842,650
BEGINNING CASH BALANCE 249,911 249,911 352,353 379,353 359,253 335,253 437,253 437,253 716,791
ENDING CASH BALANCE 374,096$ 352,353$ 379,353$ 359,253$ 335,253$ 437,253$ 582,392$ 716,791$ 1,559,441$
(1) Community Center fund transfer increase coincides with increase in School District rent in 2022.
(2) Additional Building Improvement Levy of $5,000 annually, beginning in 2019, ending in 2029.
BUILDINGS IMPROVEMENT PLAN 2019 - 2035
47
Fiscal Year 2018
SOURCES 2018
Est. Actual
2018 2019 2020 2021 2022 2023 2024-2029 2030-2035
Bond Proceeds 2,634,494$ 2,634,494$ 1,150,000$ 1,765,000$ 2,062,000$ 2,400,000$ 1,834,000$ 15,968,000$ 1,722,775$
Road Improvement Levy 1,833,431 1,833,431 1,914,886 1,938,476 1,964,825 1,995,370 2,027,888 15,786,038 16,649,035
Prepaid Assessments 64,990 64,990 - 95,571 162,548 185,867 148,189 1,222,486 485,163
MSA Funds - not part of DLR - - - - - - 140,000 340,000 1,020,000
Grant Funding 25,000 25,000 - - - - 250,000 - -
Debt Levy Reduction Funding 327,500 327,500 377,509 345,000 367,500 302,500 153,688 (480,080) -
Miscellaneous - - - - - - - - -
TOTAL 4,885,415$ 4,885,415$ 3,442,395$ 4,144,047$ 4,556,873$ 4,883,737$ 4,553,765$ 32,836,444$ 19,876,973$
USES
Streets/Utilities Reconstruction (1)2,381,940$ 2,381,940$ 2,133,440$ 1,874,720$ 2,102,172$ 2,469,760$ 2,068,639$ 15,432,209 1,626,957
Mill and Overlays 60,700 60,700 40,100 - - - - - 1,722,775
Alleys - - - - 80,000 60,000 90,000 98,851 373,380
Sidewalks/Street Lights - - - - - - - - 2,181,592
Road Improvement debt 2,160,931 2,160,931 2,292,395 2,283,476 2,332,325 2,297,870 2,181,576 15,305,958 15,012,841
Miscellaneous - - - - - - - - -
TOTAL 4,603,571$ 4,603,571$ 4,465,935$ 4,158,196$ 4,514,497$ 4,827,630$ 4,340,215$ 30,837,018$ 20,917,546$
NET CHANGE 281,844$ 281,844$ (1,023,540)$ (14,149)$ 42,376$ 56,107$ 213,550$ 1,999,426$ (1,040,573)$
BEGINNING ACTIVITY - - 281,844 (741,696) (755,845) (713,469) (657,362) (443,812) 1,555,614
CUMULATIVE ACTIVITY 281,844$ 281,844$ (741,696)$ (755,845)$ (713,469)$ (657,362)$ (443,812)$ 1,555,614$ 515,041$
STREETS IMPROVEMENT PLAN 2019 - 2035
48
Fiscal Year 2019
SOURCES 2018
Est. Actual
2018 2019 2020 2021 2022 2023 2024-2029 2030-2035
Interfund Loan collections (1)46,061 46,061 45,766 45,470 198,667 191,976 801,457 690,050 -
Utility Fund Transfer (2)- - - - - - - 225,000 1,350,000
Connection fees - 8,500 8,500 85,000 17,000 - - - -
Interest and other income 32,400 48,653 46,183 49,058 48,256 47,691 58,868 288,348 360,318
TOTAL 78,461$ 103,214$ 224,658$ 179,529$ 263,923$ 239,667$ 860,325$ 1,203,398$ 1,710,318$
USES
Water Infrastructure (3)185,000 320,039 80,920 27,500 18,843 17,500 197,675 1,139,348 363,523
Water Equipment 101,948 106,110 2,492 186,422 38,791 905 1,933 66,946 104,544
Sewer Infrastructure 40,000 40,000 15,000 - - - - 25,000 60,000
Sewer Equipment (4)101,948 106,110 382,492 1,422 3,651 905 1,933 66,946 572,225
Fiber Infrastructure 100,000 66,787 33,213 - - 15,000 - 15,000 22,000
TOTAL 528,897$ 639,047$ 514,117$ 215,343$ 61,285$ 34,310$ 201,542$ 1,313,241$ 1,122,292$
NET CHANGE (450,436)$ (535,832)$ (289,460)$ (35,814)$ 202,638$ 205,357$ 658,784$ (109,843)$ 588,026$
BEGINNING CASH BALANCE 3,458,223 3,458,223 2,922,391 2,632,931 2,597,116 2,799,754 3,005,111 2,799,754 2,689,911
ENDING CASH BALANCE 3,007,787$ 2,922,391$ 2,632,931$ 2,597,116$ 2,799,754$ 3,005,111$ 3,663,895$ 2,689,911$ 3,277,937$
(1) Principal collection of $959,326 estimated to begin 2021.
(2) Utility Fund Transfer available upon retirement of Water Bonds in 2024.
(3) 2018 Budget assumed bonding the cost of Central Park Water re-use, using available funds.
(4) Anticipates 50% equipment grant program by Water Management Organization.
UTILITIES INFRASTRUCTURE 2019 - 2035
49
Fiscal Year 2019
SOURCES 2018
Est. Actual
2018 2019 2020 2021 2022 2023 2024-2029 2030-2035
Stormwater fees UB 201,393$ 201,700$ 205,734$ 209,849$ 214,046$ 218,327$ 222,693$ 1,271,683$ 1,284,400$
Partners -Silver Lake Mgmt plan 56,000 10,000 - - - - - - -
Rice Creek Watershed District 180,987 148,307 - - - - - - -
Ramsey county - Mirrior Lake 8,960 8,960 - - - - - - -
Bond Proceeds (1)75,000 293,700 - - - - - -
Grants-Silver Lake Rd Flooding 500,000
Grants-Industrial Park Flooding - - 250,000 - - - - - -
Grant-Equipment - - - 110,000 - - - - 175,000
Interest 2,000 2,000 2,750 3,250 3,500 3,500 3,500 48,000 76,750
TOTAL 524,340$ 370,967$ 1,252,184$ 323,099$ 217,546$ 221,827$ 226,193$ 1,319,683$ 1,536,150$
USES
Stormwater Maintenance 2,040$ -$ -$ -$ 50,000$ -$ -$ 245,000$ 190,000$
Flood Improvements 346,939 327,209 1,002,000 - - - - - -
Water Quality 96,640 38,250 31,530 272,314 48,339 49,809 81,329 417,863 857,083
Mandates 6,558 7,836 8,100 8,260 8,422 8,587 8,755 66,205 63,020
Annual Reconstruction 95,000 95,000 85,000 85,000 85,000 95,000 105,000 225,000 -
TOTAL 547,176 468,295 1,126,630 365,574 191,761 153,397 195,084 954,068 1,110,103
NET CHANGE (22,836)$ (97,328)$ 125,554$ (42,476)$ 25,784$ 68,430$ 31,109$ 365,615$ 426,047$
BEGINNING CASH BALANCE 164,871 164,871 67,543 193,097 150,622 176,406 244,836 176,406 542,021
ENDING CASH BALANCE 142,035$ 67,543$ 193,097$ 150,622$ 176,406$ 244,836$ 275,946$ 542,021$ 968,068$
STORMWATER 2019 - 2035
50
Fiscal Year 2019
2018
Est. Actual
2018 2019 2020 2021 2022 2023 2024-2029 2030-2035
SOURCES
Park Dedication Fees (1)1,500$ 1,500$ 1,500$ 25,000$ 7,500$ 1,500$ 1,500$ 9,000$ 9,000$
Donations - - - - - - - - -
Micellaneous Income 1,136 1,136 725 800 850 900 900 5,795 5,853
TOTAL 2,636$ 2,636$ 2,225$ 25,800$ 8,350$ 2,400$ 2,400$ 14,795$ 14,853$
USES
Central Park 42,966 3,385 4,150 30,000 - - - 63,000 -
Emerald Park 37,662 1,100 5,000 30,000 - - - - -
Salo Park - - - - - - - - -
Silver Point Park 4,438 300 3,434 43,000 - - - - -
Trillium Park - - - - - - - - -
Water Tower Park 2,591 - 2,505 - - - - - -
TOTAL 87,656 4,785 15,089 103,000 - - - 63,000 -
NET CHANGE (85,020)$ (2,149)$ (12,864)$ (77,200)$ 8,350$ 2,400$ 2,400$ (48,205)$ 14,853$
BEGINNING CASH BALANCE 135,360 135,360 133,211 120,347 43,147 51,497 53,897 53,897 5,692
ENDING CASH BALANCE 50,340$ 133,211$ 120,347$ 43,147$ 51,497$ 53,897$ 56,297$ 5,692$ 20,545$
(1) Estimated dedication fee per year.
PARK IMPROVEMENT 2019 - 2035
51
THIS PAGE LEFT INTENTIONALLY BLANK 52
•Street Improvements
•Tax Abatement and Lease Revenue
DEBT SERVICE FUNDS
53
Fiscal Year 2018 - 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
2017 DS
Fund
Combined
Budget
503/345 365 512 514 516 518 520 522 524 526 528 530 2018
REVENUES
STREET IMPROVEMENT LEVY, LESS DLR 527,775 153,043 147,611 91,421 110,939 135,871 73,241 140,814 144,293 104,682 186,506 - 1,816,196$
SPECIAL ASSESSMENTS 91,453 - 16,942 3,938 18,746 36,810 16,350 36,099 46,586 33,650 39,401 186,060 526,035
INVESTMENT INCOME 10,250 875 800 825 1,875 1,760 1,525 1,025 1,900 850 675 425 22,785
OTHER - - - - - - - - - - - - -
TOTAL REVENUES 629,478$ 153,918$ 165,353$ 96,184$ 131,560$ 174,441$ 91,116$ 177,938$ 192,779$ 139,182$ 226,582$ 186,485$ 2,365,016$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 860,000 140,000 160,000 85,000 120,000 135,000 115,000 130,000 155,000 85,000 - - 1,985,000
INTEREST 59,607 22,825 46,493 28,299 47,600 37,262 26,320 47,830 54,863 30,388 93,817 - 495,303
PAYING AGENT FEES 2,500 450 250 400 250 150 550 450 450 450 - 475 6,375
PROFESSIONAL SERVICE 3,000 250 200 150 125 150 150 150 150 150 - - 4,475
TOTAL EXPENDITURES 925,107 163,525 206,943 113,849 167,975 172,562 142,020 178,430 210,463 115,988 93,817 475 2,491,153
REVENUES OVER (UNDER) EXPENDITURES (295,629)$ (9,607)$ (41,590)$ (17,665)$ (36,415)$ 1,879$ (50,904)$ (492)$ (17,684)$ 23,194$ 132,765$ 186,010$ (126,137)$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - - - - - - - - - 64,907 64,907
PROJECT SAVINGS TRANSFERED IN - - - - - - - - - - 128,500 - 128,500
DLR TRANSFERS IN 158,963 10,000 24,037 20,000 30,000 35,000 - 10,000 10,000 - - - 298,000
TOTAL OTHER FINANCING SOURCES 158,963 10,000 24,037 20,000 30,000 35,000 - 10,000 10,000 - 128,500 64,907 491,407
NET CHANGE IN FUND BALANCE (136,666)$ 393$ (17,553)$ 2,335$ (6,415)$ 36,879$ (50,904)$ 9,508$ (7,684)$ 23,194$ 261,265$ 250,917$ 365,270$
EST. FUND BALANCE - JANUARY 1 2018 1,671,932$ 171,613$ 149,823$ 155,410$ 391,442$ 334,930$ 359,721$ 197,322$ 399,174$ 141,349$ 97,285$ -$ 4,070,001$
EST. FUND BALANCE - DECEMBER 31 2018 1,535,267$ 172,006$ 132,270$ 157,745$ 385,027$ 371,809$ 308,817$ 206,830$ 391,491$ 164,543$ 358,550$ 250,917$ 4,435,271$
1) Deby Levy Reduction plan calls for use of Fund Balance
STREET IMPROVEMENT DEBT SERVICE FUNDS
54
Fiscal Year 2019 - 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
2018 DS
Fund
Combined Est.
Budget
503/345 365 512 514 516 518 520 522 524 526 528 530 2019
REVENUES
STREET IMPROVEMENT LEVY, LESS DLR 410,601$ 149,806$ 161,549$ 96,624$ 124,870$ 125,642$ 83,524$ 146,548$ 139,537$ 104,742$ 191,594$ 179,849$ 1,914,886$
SPECIAL ASSESSMENTS 32,900 - 18,158 4,849 12,207 28,197 15,916 21,382 22,044 13,626 32,793 55,800 257,872
INVESTMENT INCOME 15,747 1,933 1,593 1,838 4,363 4,187 3,328 2,393 4,273 1,891 4,144 3,607 49,295
OTHER - - - - - - - - - - - - -
TOTAL REVENUES 459,248 151,739 181,300 103,312 141,440 158,026 102,768 170,323 165,854 120,259 228,531 239,256 2,222,053
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 875,000 145,000 150,000 90,000 125,000 155,000 115,000 130,000 160,000 90,000 145,000 - 2,180,000
INTEREST 44,057 20,025 33,600 25,780 43,768 34,512 25,285 45,230 51,713 28,637 75,825 110,544 538,976
PAYING AGENT FEES 2,500 450 250 400 250 150 550 450 450 450 - - 5,900
PROFESSIONAL SERVICE 3,000 250 3,250 150 125 150 150 150 150 150 150 150 7,825
TOTAL EXPENDITURES 924,557 165,725 187,100 116,330 169,143 189,812 140,985 175,830 212,313 119,237 220,975 110,694 2,732,701
REVENUES OVER (UNDER) EXPENDITURES (465,309)$ (13,986)$ (5,800)$ (13,018)$ (27,703)$ (31,786)$ (38,217)$ (5,507)$ (46,459)$ 1,022$ 7,556$ 128,562$ (510,647)$ (1)
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - - - - - - - - - - -
PROJECT SAVINGS TRANSFERED IN - - - - - - - - - - - - -
DLR TRANSFERS IN 140,500 7,000 18,000 18,000 18,000 18,000 - 9,000 9,000 - - - 237,500
TOTAL OTHER FINANCING SOURCES 140,500 7,000 18,000 18,000 18,000 18,000 - 9,000 9,000 - - - 237,500
NET CHANGE IN FUND BALANCE (324,809)$ (6,986)$ 12,200$ 4,982$ (9,703)$ (13,786)$ (38,217)$ 3,493$ (37,459)$ 1,022$ 7,556$ 128,562$ (273,147)$
FUND BALANCE - JANUARY 1 2019 1,535,267 172,006 132,270 157,745 385,027 371,809 308,817 206,830 391,491 164,543 358,550 250,917 4,435,271
EST. FUND BALANCE - DECEMBER 31 2019 1,210,457$ 165,020$ 144,470$ 162,727$ 375,324$ 358,023$ 270,600$ 210,323$ 354,031$ 165,565$ 366,106$ 379,479$ 4,162,124$
1) Deby Levy Reduction plan called for use of Fund Balance
STREET IMPROVEMENT DEBT SERVICE FUNDS
55
Fiscal Year 2018 - Estimated Actual
EMERALD PARK HISP / MIRROR LAKE
502 536 502/536 311
REVENUES
TAX ABATEMENT/ LEASE REVENUE LEVY 121,952$ 102,954$ 224,906$ 341,707$ (1)
ISD DEBT CONTRIBUTION - - - -
INVESTMENT INCOME 1,250 - - 3,000
OTHER / BOND PROCEEDS - - - -
TOTAL REVENUES 123,202$ 102,954$ 224,906$ 344,707$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 95,000 85,000 180,000 325,000
INTEREST 28,704 15,250 43,954 49,090
PAYING AGENT FEES 200 450 650 200
PROFESSIONAL SERVICE 130 250 380 500
TOTAL EXPENDITURES 124,034 100,950 224,984 374,790
REVENUES OVER (UNDER) EXPENDITURES (832)$ 2,004$ (78)$ (30,083)$
OTHER FINANCING SOURCES (USES)
BOND PREMIUM / ISSUANCE COSTS - - - -
TRANSFERS IN - - - -
TOTAL OTHER FINANCING SOURCES - - - -
NET CHANGE IN FUND BALANCE (832)$ 2,004$ 1,172$ (30,083)$
EST. FUND BALANCE - JANUARY 1 2018 385,939$ 650,205$
EST. FUND BALANCE - DECEMBER 31 2018 387,111$ 620,122$
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 2019 - Budget
EMERALD PARK HISP / MIRROR LAKE
502 536 502/536 311
REVENUES
TAX ABATEMENT/ LEASE REVENUE LEVY 120,068$ 102,585$ 222,653$ 343,347$ (1)
ISD DEBT CONTRIBUTION - - - -
INVESTMENT INCOME 2,675 2,675 5,350 9,000
OTHER- HISP GRANT - - - -
TOTAL REVENUES 122,743$ 105,260$ 228,003$ 352,347$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 95,000 85,000 180,000 335,000
INTEREST 20,775 13,550 34,325 42,490
PAYING AGENT FEES 115 450 565 200
PROFESSIONAL SERVICE 250 250 500 500
TOTAL EXPENDITURES 116,140 99,250 215,390 378,190
REVENUES OVER (UNDER) EXPENDITURES 6,603$ 6,010$ 12,613$ (25,843)$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - -
TRANSFERS IN - - - -
TOTAL OTHER FINANCING SOURCES - - - -
NET CHANGE IN FUND BALANCE 6,603$ 6,010$ 12,613$ (25,843)$
EST. FUND BALANCE - JANUARY 1 2018 387,111$ 620,122$
EST. FUND BALANCE - DECEMBER 31 2018 399,724$ 594,279$
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 2019 Budget
(Significant Steps)
January 11 & 12, 2018 Goal Setting, Financial Management and Planning.
March 26, 2018 Council work session to review existing infrastructure improvement schedule
and 2019 Debt levy
May 8, 2018: Public Hearing/Provide Residents with an Opportunity to have input in the
budget process.
May - June: City Manager & Staff Meetings to discuss:
» Discussion on 2019 Operating Budget
» Evaluating 5-Year Capital Equipment needs.
August 20, 2018: Council work session to review revised infrastructure improvement schedule
and preliminary 2019 Budget & Property Tax Levy.
August 28, 2018: Presentation of Proposed 2019 Budget & Preliminary Property Tax Levy to
the City Council.
September 11, 2018: Public Hearing to pass resolution setting the Preliminary 2019
Budget and Property Tax Levy
September – December: City Manager & Staff meet to confirm parameters and estimates used in
budget process.
October 23, 2018: Capital Funds 2019-2035 Budgets reviewed at work session.
December 11, 2018: Presentation of 2019 Budget and Final Property Tax Levy with Public Input:
» Approving the Final 2019 Budget and Property Tax Levy
» Adoption of 2019 Budget and Property Tax Levy
60
AVERAGE HOME VALUATION = $292,000
ANNUAL BUDGET TAXES =$1,165.80
ROAD LEVY TAXES = $516.26
PUBLIC FACILITIES - P/W & FIRE $92.57
TAX ABATEMENT $60.03
CAPITAL IMPROVEMENTS $90.64
TOTAL CITY PROPERTY TAXES = $1,925.30
2019 TAX LEVY % OF TAXES
EXPENDITURES BUDGET EXPENDITURES BUDGET PAID
Mayor / Council 84,835$ 69,849$ 1.62%18.83$
Cable Franchise 47,808 - 0.00%-
General Management 138,456 113,997 2.64%30.73
Elections 24,400 20,090 0.46%5.42
Financial / HR Services 394,493 197,366 4.56%53.22
Assessing 69,225 56,996 1.32%15.37
Legal 116,500 74,500 1.72%20.09
Planning / Zoning 74,729 61,528 1.42%16.59
City Buildings 212,157 174,679 4.04%47.09
Emergency Management 80,424 66,217 1.53%17.85
Police Protection 2,582,092 1,694,749 39.19%456.91
Lauderdale Contract 713,204 - 0.00%-
Dare Education 14,500 - 0.00%-
Fire Protection 1,124,700 848,744 19.63%228.84
Inspections, Building/Plumbing/Heating/Health 108,140 - 0.00%-
Animal Control - - 0.00%-
Public Works 967,276 549,637 12.71%148.18
Parks 312,093 256,961 5.94%69.28
Other Expenditures (operating transfers)138,800 138,800 3.21%37.42
GENERAL FUND TOTAL EXPENDITURES 7,203,832$ 4,324,113$ 100.00%$1,165.80
ROAD LEVY 1,914,886$ $516.26
PUBLIC FACILITIES - P/W & FIRE 343,347$ $92.57
TAX ABATEMENT 222,653$ $60.03
CIP LEVY 336,200$ $90.64
TOTAL LEVY 7,141,199$ $1,925.30
How are my taxes used? - 2019
61
Positions From To
Elected Officials Mayor NA 8,700$
Mayor – Pro Tem NA 7,956$
Council Member NA 7,200$
City Manager NA 160,000$
Departmental Directors and Chiefs 111,008$ 124,190$
Departmental Assistants 80,263$ 108,112$
Senior Fire and Police 89,825$ 100,355$
All Other Full-time Employees:
Union
Fire Fighter 68,143$ 77,746$
Police - Patrol / Sergeant 68,048$ 91,442$
Public Works / Mechanic 53,825$ 66,200$
Non-Union Finance 45,273$ 67,317$
Liquor 27,974$ 74,140$
Police 39,880$ 68,770$
Part-time Employees:
From To
Volunteer Firefighters 13.30$ 15.52$
Code Enforcement Officers 19.62$ 20.50$
Liquor Clerks 12.81$ 16.55$
2019 Salary Range
2019 Hourly Rate
62
The audited Funds discussed below had a cumulative fund balance of $39,959,332 at 12/31/2017. A review
of those funds and a description of their intended sources and uses for budget years 2018 and 2019 are as
follows:
General Fund (101) – $2,400,114
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) – $20,325
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) – $30,539
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) – $5,170
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) – $429,749
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) – $48,933
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) – $650,205
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) – $4,446,862
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) – $385,940
This fund supports the bond payments for the Tax Abatement Bonds issued in 2009 for Park Improvements
and Tax Abatement Bonds issued in 2016 for sidewalk and intersections safety improvements. The 2009
bonds will be retired in 2025, eliminating the remaining annual debt service requirements of approximately
$175,000. The 2016 bonds will be retired in 2026, eliminating the remaining annual debt service
requirements of approximately $98,000.
Revolving Fund (509) – $341,201
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) – $250,210
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) – $4,070,101
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) – $111,549
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.
64
Community Services/City Hall Fund (601) – $53,176
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) – $15,998,867
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) – $2,097,646
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) – $7,777,948
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) – $105,953 (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 2017 totaled
$658,341. The City established an annual fund transfer in 2014 to meet severance obligations as they come
due.
65
THIS PAGE LEFT INTENTIONALLY BLANK
66
CITY OF SAINT ANTHONY
FINANCIAL MANAGEMENT POLICY
12/31/2018
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
68
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 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 policy 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 manage the City’s revenue sources to provide maximum service value to the community.
Certain 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 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.
70
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 include an 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 for fiscal management. Investment returns on funds not
immediately required can provide revenue for the City. Investment policies must be 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
71
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 fundamental 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 various investment security brokers and
qualifying banks. The qualifying bank or broker must have an established reputation 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 broker.
The investment portfolio of the City shall be structured to invest in allowable instruments that at a
minimum that equal the return on three month U.S. Treasury bills at time of investment, 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.
72
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 and Financial contractual
services along with Fire Relief State Aid passed through to the Saint Anthony Fire Relief Association.
Since the City receives payments for these services and State aid, there are no reserves deemed
necessary for these expenditures.
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.
73
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 a revenue source available to the City. Debt as a mechanism, allows
capital improvements to advance when needed. Financing 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.
2. The City will not use long-term debt for current operations.
74
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 that enhance and protect the City’s financial
position.
Policy Statement:
1. The City’s accounting system will maintain records on a basis consistent with generally accepted
accounting standards and principles for local government accounting as set forth by the
Government Accounting Standards Board (GASB) and in conformance with the State Auditor’s
requirements per State Statutes.
2. The City will establish and maintain a high standard of accounting practices.
3. The City will follow a policy of full disclosure written in clear and understandable language in all
reports on its financial condition.
4. A primary goal of the Finance Department is to provide timely monthly, quarterly and annual
financial reports to users.
5. An independent public accounting firm will perform an annual audit and issue an opinion on the
City’s financial statements.
6. The City Council will review the audit report, approve its findings and meet with the Auditor to
discuss any questions they might have in regard to the audit.
IX. RISK MANAGEMENT
A comprehensive risk management plan seeks to manage the risks of loss encountered in the operations
of an organization. Risk management involves such key components as risk avoidance, risk reduction, risk
75
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.
76
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
2019 Levy Year 60 61 62 63 64
2018 2019street 2020 Street 2021 2022
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 - 226,977 226,899 221,025 225,157 223,441 226,430 223,537 109,589
$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 - 2013B 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 528 189,734 191,592 193,296 189,591 191,136 192,523 193,753 189,575 190,647 191,562 192,320 192,919 193,362 193,646 193,774
$2,610,000 - 2018A 530 179,849 180,959 181,585 177,298 177,998 178,467 178,737 178,797 180,484 176,764 178,294 179,666 180,382 180,927 181,302
Total Levy 1,500,755 1,577,184 1,791,659 1,939,225 2,130,768 2,154,706 2,236,431 2,292,395 2,175,786 2,072,428 1,853,442 1,684,191 1,511,772 1,321,640 1,207,676 1,067,068 933,237 815,971 661,181 479,785 374,701 181,302 - - - - - - -
2019 Road Improvements Bonds
$1,150,000 - 2019A 2019A 107,690 107,690 107,690 107,690 107,690 107,690 107,690 107,690 107,690 107,690 107,690 107,690 107,690 107,690 107,690
2020-2027 Road Improvements Bonds
$1,765,000 - 2020A 2020A 152,207 152,207 152,207 152,207 152,207 152,207 152,207 152,207 152,207 152,207 152,207 152,207 152,207 152,207 152,207
$2,062,000 - 2021A 2021A 184,531 184,531 184,531 184,531 184,531 184,531 184,531 184,531 184,531 184,531 184,531 184,531 184,531 184,531 184,531
$2,400,000 - 2022A 2022A 202,957 202,957 202,957 202,957 202,957 202,957 202,957 202,957 202,957 202,957 202,957 202,957 202,957 202,957 202,957
$1,834,000 - 2023A 2023A 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514
$2,364,000 - 2024A 2024A 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497
$2,428,000 - 2025A 2025A 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083
$2,628,000 - 2026A 2026A 233,993 233,993 233,993 233,993 233,993 233,993 233,993 233,993 233,993 233,993 233,993 233,993 233,993 233,993
$2,787,000 - 2027A 2027A 245,924 245,924 245,924 245,924 245,924 245,924 245,924 245,924 245,924 245,924 245,924 245,924 245,924
$2,889,000 - 2029A 2029A 252,162 252,681 252,681 252,681 252,681 252,681 252,681 252,681 252,681 252,681 252,681
$2,872,000 - 2031A 2031A 252,162 252,162 252,162 252,162 252,162 252,162 252,162 252,162 252,162
2030-2032 Mill/Overlays, Sidewalks and Street Lighting
$680,000 - 2028A 2028 62,477 62,477 62,477 62,477 62,477 62,477 62,477 62,477 62,477 62,477 62,477 62,477
$544,000 - 2030A 2030 34,619 34,619 34,619 34,619 34,619 34,619 34,619 34,619 34,619 34,619
$461,000 - 2032A 2032 38,661 49,216 49,216 49,216 49,216 49,216 49,216 49,216
$814,000 - 2033A 2033 68,215 68,215 68,215 68,215 68,215 68,215 68,215
Additional levy - - - - - - - - 107,690 259,897 444,428 647,384 804,899 1,009,396 1,224,478 1,458,472 1,704,396 1,766,873 2,019,035 2,054,173 2,306,335 2,344,996 2,423,766 2,316,076 2,163,869 1,979,339 1,776,382 1,618,867 1,414,371
Road levy before debt reduction 1,500,755 1,577,184 1,791,659 1,939,225 2,130,768 2,154,706 2,236,431 2,292,395 2,283,476 2,332,325 2,297,870 2,331,576 2,316,671 2,331,036 2,432,155 2,525,540 2,637,632 2,582,844 2,680,216 2,533,958 2,681,036 2,526,298 2,423,766 2,316,076 2,163,869 1,979,339 1,776,382 1,618,867 1,414,371
Stormwater Utilty (25,000) (170,000) (150,000) (95,000) (85,000) (85,000) (85,000) (95,000) (105,000) - - - - - - - - - - - - - - - -
MSA Advance (7,500) (25,000) (85,000) (168,000) (152,500) (140,000) (120,000) (3,688)
Excess Bond Balance/Project Savings (115,000) (101,921) (92,500) (140,000) (140,009) (120,000) (162,500) (207,500) (120,000)
Conduit Fee (15,079)
Public Facilities/Abatement Excess (5,000) (35,000) (55,000) (60,000) (65,000) (70,000) (75,000) (80,000)
Infrastructure Levy (75,000) 55,873 178,534 173,806 80,421 (31,671) 23,117 (74,255)
Road improvement levy 1,500,755 1,577,184 1,776,580 1,791,725 1,828,847 1,792,206 1,778,431 1,854,886 1,873,476 1,894,825 1,920,370 1,947,888 2,372,544 2,509,570 2,605,961 2,605,961 2,605,961 2,605,961 2,605,961 2,533,958 2,681,036 2,526,298 2,423,766 2,316,076 2,163,869 1,979,339 1,776,382 1,618,867 1,414,371
% Increase in Road levy 5.09%12.64%0.85%2.07%-2.00%-0.77%4.30%1.00%1.14%1.35%1.43%21.80%5.78%3.84%0.00%0.00%0.00%0.00%-2.76%5.80%-5.77%-4.06%-4.44%-6.57%-8.53%-10.25%-8.87%-12.63%
$ Increase in Road levy 76,429 199,396 15,145 37,122 (36,641) (13,775) 76,455 18,590 21,349 25,545 27,518 424,656 137,026 96,391 0 0 (0) 0 (72,003) 147,078 (154,738) (102,532) (107,690) (152,207) (184,531) (202,957) (157,514) (204,497)
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 2,405,743 2,480,886 2,508,453 2,538,307 2,571,691 2,605,959 2,605,959 2,605,960 2,605,961 2,605,961 2,605,961 2,605,961 2,605,961 2,533,958 2,681,036 2,526,298 2,423,766 2,316,076 2,163,869 1,979,339 1,776,382 1,618,867 1,414,371
0 1 1 0 0 (0) 0 (72,003)
Total levied debt before reduction 2,059,923 2,102,861 2,321,146 2,475,244 2,673,202 2,775,790 2,863,743 2,918,395 2,918,453 2,975,807 2,949,191 2,989,647 2,550,086 2,427,426 2,432,155 2,525,540 2,637,632 2,582,844 2,680,216 2,533,958 2,681,036 2,526,298 2,423,766 2,316,076 2,163,869 1,979,339 1,776,382 1,618,867 1,414,371
% Increase in Debt Levied 2.08%9.66%0.94%1.87%1.77%-0.31%3.12%1.11%1.19%1.32%1.33%0.00%0.00%0.00%0.00%0.00%0.00%0.00%-2.76%5.80%-5.77%-4.06%-4.44%-6.57%-8.53%-10.25%-8.87%-12.63%
% Increase in Debt Scheduled to be levied 2.08%10.38%6.64%8.00%3.84%3.17%1.91%0.00%1.97%-0.89%1.37%-14.70%-4.81%0.19%3.84%4.44%-2.08%3.77%-5.46%5.80%-5.77%-4.06%-4.44%-6.57%-8.53%-10.25%-8.87%-12.63%
$ Increase in levied Debt 42,939 203,205 21,678 43,537 42,009 (7,547) 75,143 27,567 29,854 33,384 34,268 0 0 1 0 0 (0) 0 (72,003) 147,078 (154,738) (102,532) (107,690) (152,207) (184,531) (202,957) (157,514) (204,497)
EXHIBIT A
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
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
Z:\Budget 2019\Budget Pages\Exhbit A 1/3/2019
77