HomeMy WebLinkAbout2020 Budget BookCity of St. Anthony Village
3301 Silver Lake Road
St. Anthony, Minnesota 55418
www.savmn.com City of
St. Anthony
ANNUAL BUDGET
2020
The 2020 Annual Budget is a
document that provides the
fi nancial framework for the City’s
operations in the upcoming year.
It helps to ensure that the City’s
resources are used in a cost eff ective
manner to maintain City services
and to provide for long term-capital
needs. The information herein
includes detail budgets for the City’s
general operating fund, enterprise
funds, special revenue funds, capital
funds, debts service funds and
overall budget information.
TABLE OF CONTENTS
Principal City Officials .................................................. 1
Organizational Chart .................................................... 2
Management Summary ................................................ 3
GENERAL FUND
Revenues Summary ................................................. 9
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
Administrative Services ........................................ 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
Randy Stille
Council Members
Jan Jenson
Thomas Randle
Bernard Walker
Wendy Webster
City Staff
Mark Casey, City Manager
Nicole Miller, Administrative Services Coordinator
Shelly Rueckert, Finance Director
Mark Sitarz, Fire Chief
Michael Larson, Liquor Operations Manager
Jon Mangseth, Police Chief
Jay Hartman, Public Works Director
Charlie Yunker, Assistant to City Manager
1
Administrative Services Coordinator
Engineer ‐ WSB & Associates Full‐Time Positions = 57
Financial ‐ Ehlers & Associates Part‐Time Positions = 50
Legal ‐ Dorsey & Whitney Public Works Seasonal = 10
Planner ‐ Northwest Associated Consultants, Inc. Police Reserves (Unpaid) = 12
Building Inspections ‐ City of New Brighton
Consultants
Parks Commission
City Manager
5 Full time Employees
25 Part time Employees
FINANCE
2020
ADMINISTRATION
7 Full time Employees
24 Part time Employees
MAYOR AND COUNCIL MEMBERS
Planning Commission
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 2020 Budget, Staff continued its mission to maintain a high level of City services with
the use of financially conservative budgeting. The 2020 Budget resulted in a $298,500 increase over
last year’s levy amount, equating to a 4.08% 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 5.71% increase in the General Fund Levy equaling a $246,900 increase-
see below:
Personnel costs – 69.0% of General Fund expenditures, overall costs up $249,844 or 5.01%
The Unions wage increases at the 2020 contracts amounts
Health Insurance premium increase of 8.3% 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 – 10.4% of expenditures, overall increase $107,466
Construction permits inspection costs up due to greater activity anticipated $5,157
Assessor, Attorney, Auditor, Engineer and Planner services reflect rate and activity
increases, cost up $36,613
Contracted Information Technology costs increased $19,171
Funding for shared cost of a Communication staff position with IDS 282 at $50,000.
Other Insurance costs – 3.8% of expenditures, overall costs lower by $2,141
Property, casualty and liability costs increased by $6,734 or 5.0%
Worker’s compensation costs decreased by $8,875 or 5.6%
Pass through costs – 4.4% of expenditures, up $21,986, in turn certain revenues decreased
Lower gasoline costs / Lower gasoline reimbursements
Offset by greater Public safety training/OT and Public Work costs reimbursed
3
Remaining budget line items – 12.4% of expenditures or $937,119 net cost up $12,262 or 1.3%
Includes costs for: street sealcoating and striping, repairs and maintenance, supplies,
utilities, fuels, training, printing, and deductibles
2020 Transfer of Liquor operating profits increased by $50,000 based on 2019 expected
operating results.
Increase in Local Government Aid of $55,680 approved by State legislature for 2020.
Additional $14,356 Excess Tax Increment collections projected for 2020.
Increase in 2020 charges for Police contracted services of $33,867.
The HRA Budget and Levy cost driver is substantially personnel costs and professional costs. Therefore
the proposed Levy increase for the HRA is 8.7% or $14,810.
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 2019 infrastructure projects included:
Silver Lake Rd Flood Mitigation.
County Rd C and Hwy 88 Utilities, sidewalk and trail improvements
The 2020 planned infrastructure projects included:
Reconstruction
Silver Lake Terrace
Croft Drive, from 31st Avenue to 32nd Avenue
32nd Avenue, from Rankin Road to Croft Drive
Flood Improvements
Industrial Park south of County Road C (29th Avenue)
Mill and Overlay
Silver Lane, from Stinson Boulevard to Silver Lake Road
Funding for the 2020 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 2020 Debt Related Levies are proposed to increase by $6,295 over the 2019 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 2019 street bonds issued along with existing debt service requirements
would have required an additional 9.8% increase in the 2019 overall Levy
4
Capital Fund Levies
The 2020 Capital Improvement Program (CIP) and the 2020 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 $7,609,458. The levy increase without the benefit of reduced Debt levy the
levy increase would have been 9.80%. With the property tax relief applied, the overall levy increase will
be limited to $298,500 or 4.08% percent. A summary of the total levies is as follows:
2020
General Fund Levy $4,571,013
CIP Levy $ 283,200
Street Improvement Levy $1,823,254
Lease Revenue Bonds/Public Facilities $ 341,602
HRA Levy $ 185,064
Tax Abatement $ 322,325
Building Improvement Levy $ 83,000
Total $7,609,458
In 2020, the median valuation of the single family home within the City equals $322,000 (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 $4,571,013 supports the 2020 cost of providing City
services. Therefore an owner of median valued home in the Village will pay $1,271 in Property Taxes
for City services.
A breakdown of the cost of City services is: $486 for Police, $262 for Fire, $159 for Public Works, $74
for Parks, $164 for Administration, $32 for Finance and $94 for other various costs. Remaining City
taxes are $507 for Streets related debt service; $95 for the Fire and Public Works buildings related debt
service; $89 for parks, sidewalks and intersection improvements related debt service; and $102 for the
Capital Equipment and Building Improvements. Resulting in a total City tax of $2,064 for a median
valued home.
Capital Equipment Purchases - Appropriation = $591,477
The proposed 2020 Capital Equipment Budget totals $591,477. The 2020 revenue for funding capital
equipment will be provided by the Capital Improvement Levy, MSA Revolving Funds, sales of existing
equipment. A review of the 2020 revenue and expenditures is as follows:
5
Revenues:
Capital Improvement Levy 283,000$ Finance/Administration
MSA/Revolving Funds 90,000 Computer Hardware 2,250
Trade/Sale of Equipment 15,000 Furniture and Equipment -
Interst 8,000 Council Chambers - AV Equipment 1,990
Total Revenues 396,000$ Total Finance/Administration 4,240$
Expenditures:Public Works:
Streets Department
Police Department Fleet replacements -$
Squad Cars 81,675$ Heavy Equipment 189,928
Unmarked Cars - Specialty Equipment 100,195
Retired to other services 796 290,123$
Technology 18,570 Parks Department
Specialty Equipment 18,808
General Equipment 5,559 Heavy Equipment/Fleet Replacement 1,137$
Total Police 125,408$ Mowers and Field Maintenance 62,546
Speciality Equipment 3,468
Fire Department 67,151$
Vehicles -$
Protective Gear 16,398 Total Public Works 357,274$
Technology 6,319
Protective Equipment/Tools 3,700 Total Expenditures 591,477$
Office Furniture 9,038
Debt Service Payments 69,100
Total Fire 104,555$
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 $33,037,970 in total
grants, donations and US Army proceeds. When spread over a population of 9,234 this represents
$3,578 per resident.
Recently accepted Grants and donations include:
• Hennepin County Recycling Grant - $15,238
• DNR Grant Silver Lake Rd flooding -$355,000
• RCWS cost share agreement Silver Lake Rd flooding-$50,000
• State of Minnesota Fire Fighters training grants - $13,333
• BWSR Grant -Silver Lake Rd flooding - $90,000
• MCES 2017-2019 I&I Grant part II - $67,135
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 2019.
The individual Liquor store sales have been projected at a conservative growth rate for 2019 budget
purposes. Therefore the use of 2020 liquor profits to support general operations has been set at
amount that reflects current expectations of approximately $250,000.
6
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 and Coffee with the
Council events provides a better understanding of the overall needs of the community. By partnering
with our local businesses, Hennepin/Ramsey Counties and the Watershed Districts help us address the
needs.
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
2022
2021
2024
2023
2025
2026
Schedule subject to change
2027
2020
MILL & OVERLAY
PROGRAM
2028
2021: SILVER LANE
St. Anthony Village, Minnesota
Street & Utility CIP for 2020 and Beyond
Revised June 2020
N
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 2020
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
Taxes 3,437,605$ 3,536,079$ 3,786,628$ 4,236,798$ 4,513,460$ 4,541,427$ 4,766,279$ 6.0%
Licenses 78,038 81,552 77,105 65,220 71,600 66,010 72,175 8.0%
Permits 218,415 222,527 281,125 230,732 189,207 202,790 183,521 -12.9%
Intergovernmental Revenue 906,764 941,005 978,532 992,347 972,547 982,030 1,044,723 6.7%
Charges for Services 1,501,073 1,513,189 1,567,978 937,105 978,136 955,891 1,013,604 3.6%
Fines 129,167 84,934 74,762 74,611 59,525 81,750 73,900 -6.4%
Reimbursement Revenues 290,011 472,109 323,461 242,554 218,229 205,306 200,137 -2.1%
Transfers In 195,060 433,606 619,060 357,870 208,200 258,200 262,500 1.7%
TOTAL GENERAL FUND REVENUES 6,756,133$ 7,285,001$ 7,708,650$ 7,137,235$ 7,210,904$ 7,293,404$ 7,616,839$ 4.8%
% CHANGE
GENERAL FUND REVENUES SUMMARY
10
63%1%2%14%13%1%3%3%GENERAL FUND REVENUES Tax LevyLicensesPermitsIntergov't RevenueCharges for ServicesFinesReimburseable RevenueTransfers11
Fiscal Year 2020
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET % CHANGE
2015 2016 2017 2018 2019 2019 2020
Administration
Mayor/City Council 74,823$ 80,340$ 82,693$ 93,537$ 84,835$ 87,469$ 88,793$ 4.8%
General Management 110,654 115,771 120,873 127,942 138,456 136,029 231,175 74.9%
Planning 62,287 121,952 109,805 73,544 74,729 85,479 80,258 7.3%
Elections / Administrative Services 22,647 22,114 23,740 20,893 24,400 35,393 123,402 2675.7%
Financial Services 320,341 341,367 347,391 371,306 394,493 403,302 297,217 -28.5%
Legal 135,029 104,693 86,739 75,369 113,500 100,445 142,250 25.0%
Assessing 52,697 59,338 61,917 65,285 69,225 68,689 72,921 6.0%
City Buildings 136,933 156,991 200,412 201,625 212,157 217,663 219,257 3.5%
Cable Franchise 37,129 42,703 45,391 47,572 47,704 46,494 48,361 1.5%
Public Safety
Police Protection 3,203,231 3,400,353 3,160,996 3,170,332 3,309,795 3,262,877 3,463,212 4.4%
Fire Protection 979,897 1,029,340 1,091,110 1,105,292 1,124,700 1,096,682 1,167,607 4.1%
Protective Services 123,253 118,685 144,407 123,208 108,140 105,697 103,695 -5.1%
Emergency Management 66,228 67,806 71,895 76,393 80,424 80,530 83,937 4.8%
Public Works
Public Works 859,315 795,817 775,842 879,273 967,277 935,371 999,168 3.5%
Parks 300,726 293,059 300,536 305,892 312,093 313,048 326,523 4.6%
Other Expenditures and Transfers
Non-Departmental 297,486 661,628 1,003,845 292,128 138,800 291,886 158,200 21.0%
TOTAL FUND EXPENDITURES 6,782,676$ 7,411,957$ 7,627,593$ 7,029,590$ 7,200,727$ 7,267,053$ 7,605,976$ 5.7%
GENERAL FUND TOTAL REVENUES 6,756,133$ 7,285,001$ 7,708,650$ 7,137,235$ 7,210,904$ 7,293,404$ 7,616,839$ 5.7%
Surplus (Deficit)(26,543)$ (126,956)$ 81,058$ 107,646$ 10,177$ 26,351$ 10,863$ 1.2%
GENERAL FUND EXPENDITURES SUMMARY
12
10%4%1%47%3%16%13%4%2%GENERAL FUND EXPENDITURESGeneral Gov't 10%Financial Services 4%Inspections 1%Police 47%City Buildings 3%Fire 16%Public Works 13%Parks 4%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 Administrative Services Coordinator 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 Administrative Services Coordinator 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 14
Overview of Departments has a strong commitment to Community Oriented Policing that can be evidenced through the department’s actions and mission. 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 2020
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
TAXES
101-3101-0-0-01 TAX - CURRENT HENNEPIN/RAMSEY 3,265,084$ 3,342,377$ 3,546,540$ 3,948,658$ 4,238,430$ 4,271,727$ 4,479,593$
101-3102-0-0-01 TAX - DELINQUENT (28,794) (7,486) (5,053) 24,954 7,500 (18,387) 2,250
101-3103-0-0-02 TAX - MOBILE HOME/NON-LEVY 591 11,797 - 5,414 1,500 2,000 4,050
101-3105-0-0-01 TAX - TIF 200,724 189,391 245,142 257,772 266,030 286,087 280,386
TOTAL 3,437,605$ 3,536,079$ 3,786,628$ 4,236,798$ 4,513,460$ 4,541,427$ 4,766,279$
LICENSES
101-3210-1-1-01 LICENSE ON SALE INTOXICATING 29,200$ 32,800$ 24,600$ 16,400$ 24,600$ 16,800$ 24,600$
101-3210-1-1-02 LIQUOR INVST /COMPLIANCE 500 500 - 500 - 1,000 500
101-3210-1-1-03 LICENSE WINE & BEER 3,188 4,313 6,500 6,375 6,000 5,125 5,125
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 15,375 15,950 14,350 14,450 13,750 14,450 14,150
101-3211-1-1-02 LICENSE RENTAL MULTI FAMILY 17,382 16,990 19,870 16,990 16,990 16,990 16,990
101-3212-1-1-00 LICENSE CIGARETTE SALES 2,700 2,100 2,100 2,100 2,100 2,400 2,400
101-3213-1-2-00 LICENSE DOG 1,185 404 20 - - - -
101-3214-1-1-00 LICENSE SERVICE STATION 1,076 1,560 1,560 1,560 1,560 2,100 1,560
101-3215-1-1-00 LICENSE OTHER 682 560 1,250 460 600 430 600
101-3216-1-2-00 LICENSE FIREWORKS 100 100 100 100 100 100 100
101-3217-1-1-00 LICENSE AMUSEMENT 5 - - - - - -
101-3218-1-1-00 LICENSE GENERAL CONTRACTOR 4,745 4,375 4,855 4,385 4,000 4,715 4,250
101-3219-1-1-00 LICENSE HAULERS 1,350 1,350 1,350 1,350 1,350 1,350 1,350
TOTAL 78,038$ 81,552$ 77,105$ 65,220$ 71,600$ 66,010$ 72,175$
PERMITS
101-3220-1-1-00 PERMITS LAND USE 1,600$ 1,000$ 6,300$ 7,000$ 3,000$ 5,650$ 3,000$
101-3221-1-1-00 PERMITS BUILDING 140,846 119,942 123,570 104,862 89,762 92,355 86,675
101-3221-1-1-01 PERMITS PLAN CHECK 28,070 45,895 61,278 50,422 34,623 33,050 37,919
101-3222-1-1-00 PERMITS GAS, HVAC 9,481 12,646 36,501 20,376 18,843 15,010 16,805
101-3223-1-1-00 PERMITS PLUMBING 7,887 10,831 12,724 11,143 15,811 9,300 9,240
101-3224-1-1-00 PERMITS ELECTRICAL 17,495 15,078 16,947 18,797 14,258 21,315 14,214
101-3225-1-1-00 PERMITS ADMIN FEES 8,646 9,130 11,245 9,968 6,410 11,295 8,169
101-3228-1-1-00 PERMITS ALARM 3,880 5,300 5,700 3,454 4,250 2,770 3,250
101-3229-1-1-00 PERMITS MISCELLANEOUS 510 2,705 6,860 4,710 2,250 12,045 4,250
TOTAL 218,415$ 222,527$ 281,125$ 230,732$ 189,207$ 202,790$ 183,521$
GENERAL FUND REVENUES DETAIL
16
Fiscal Year 2020
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
GENERAL FUND REVENUES DETAIL
INTERGOVERNMENTAL
101-3310-2-3-00 FEDERAL GRANTS 8,003 4,841 6,092 471 7,240 3,500 3,500
101-3320-2-2-01 ISD 282- DARE PROGRAM 14,500 15,462 14,500 14,500 14,500 14,500 14,500
101-3330-0-0-00 MVHC/LGA 505,415 523,010 528,225 552,240 553,873 553,865 609,553
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 47,725 50,174 53,206 53,083 50,546 53,715 53,715
101-3346-2-2-00 STATE AID- POLICE 189,440 197,374 207,448 206,192 190,793 197,500 194,192
101-3348-3-2-00 STATE AID- MSA MAINTENANCE 83,997 89,905 88,708 97,275 97,275 96,265 96,265
101-3350-2-2-00 LOCAL GRANTS- FIRE (DISABILITY & ED)11,588 13,024 37,419 19,696 12,500 12,500 12,500
101-3360-2-2-00 LOCAL GRANTS- POLICE 38,454 33,575 35,658 41,623 38,373 38,373 38,426
101-3365-1-1-00 LOCAL GRANTS- MISCELLANEOUS 195 (97) 78 - 250 250 250
101-3370-2-2-00 LOCAL GRANTS- PW 250 6,540 - 68 - 4,365 14,625
TOTAL 906,764$ 941,005$ 978,532$ 992,347$ 972,547$ 982,030$ 1,044,723$
101-3380-1-1-03 CS MWMO 85,735$ 94,881$ 94,851$ 102,148$ 107,164$ 109,470$ 112,247$
101-3380-1-1-04 CS BIRCHWOOD 7,345 7,531 7,894 7,789 8,275 9,497 8,399
101-3380-1-2-07 CS ISD 282 7,439 5,741 10,366 11,965 9,077 12,748 14,126
101-3380-2-1-08 CS PD OTHER REIMB OT 4,065 - - - - - 10,000
101-3380-3-1-05 CS HENNEPIN 25,440 28,493 31,312 31,756 32,391 33,464 33,966
101-3380-3-1-06 CS NEW BRIGHTON FUEL 102,277 70,491 78,374 90,678 108,025 77,508 87,795
101-3380-5-1-01 CS LAUDERDALE 634,386 653,026 672,590 692,768 713,204 713,204 747,071
101-3380-5-1-02 CS FALCON HGTS 634,386 653,026 672,590 - - - -
TOTAL 1,501,073$ 1,513,189$ 1,567,978$ 937,105$ 978,136$ 955,891$ 1,013,604$
FINES
101-3510-1-1-00 COURT FINES 120,277$ 80,119$ 68,532$ 65,661$ 54,000$ 76,000$ 68,400$
101-3510-1-1-01 FALSE ALARMS 4,825 3,600 3,125 6,913 3,125 3,500 3,500
101-3885-2-1-00 POLICE IMPOUND FEES 4,065 1,215 3,105 2,037 2,400 2,250 2,000
TOTAL 129,167$ 84,934$ 74,762$ 74,611$ 59,525$ 81,750$ 73,900$
REIMBURSEMENTS AND OTHER REVENUES
101-3622-1-1-00 WT LEASE RENTALS 79,322$ 82,245$ 59,408$ 56,256$ 58,229$ 58,229$ 60,267$
101-3800-1-1-00 DONATIONS GENERAL 0 500 600 500 500 500 500
101-3800-2-1-01 DONATIONS PD 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 - 400 - - - - -
CHARGES FOR SERVICES
17
Fiscal Year 2020
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
GENERAL FUND REVENUES DETAIL
101-3804-1-1-00 RR- MISCELLANEOUS 31,411 150,977 5,623 19,596 12,000 12,000 12,000
101-3805-4-1-00 CABLE FRANCHISE FEES 108,104 113,672 115,079 101,612 102,000 95,000 86,370
101-3410-0-1-00 CLEAN-UP DAY FEES - - - - - - -
101-3809-0-0-00 LMC DIVIDENDS 42,276 65,930 11,394 8,358 12,000 6,077 7,500
101-3810-0-0-00 INVESTMENT INCOME 22,960 26,856 17,994 23,866 31,500 31,500 31,500
101-3810-1-1-00 MISCELLANEOUS 1,305 (5,370) 6,557 5,199 1,500 1,500 1,500
101-3890-0-0-00 INSURANCE PROCEEDS 1,230 36,179 5,906 23,793 - - -
TOTAL 290,011$ 472,109$ 323,461$ 242,554$ 218,229$ 205,306$ 200,137$
TRANSFERS IN
101-3920-0-0-00 LIQUOR FUND 67,849$ 156,396$ 249,060$ 250,000$ 200,000$ 250,000$ 250,000$
101-3920-0-0-00 TIF ADMINISTRATION FEES - - -7,870 8,200 8,200 12,500
101-3920-0-0-00 WATER FILTRATION INT EARNINGS 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 195,060$ 433,606$ 619,060$ 357,870$ 208,200$ 258,200$ 262,500$
TOTAL FUND REVENUE 6,756,133$ 7,285,001$ 7,708,650$ 7,137,235$ 7,210,904$ 7,293,404$ 7,616,839$
18
Fiscal Year 2020 12/31/2015
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
ACTUAL
2018
BUDGET
2019
EST. ACTUAL
2019
BUDGET
2020
MAYOR / CITY COUNCIL
101-4110-11-0000 CN REGULAR EMPLOYEE 34,156$ 38,256$ 36,692$ 38,256$ 38,256$ 38,256$ 38,256$
101-4121-11-0000 CN PERA 1,708 1,913 1,826 1,913 1,913 1,913 1,913
101-4122-11-0000 CN FICA/MEDICARE 698 555 567 552 575 555 555
101-4300-11-0000 CN PROFESSIONAL SERVICES 3,000 920 3,710 6,508 6,500 5,900 6,500
101-4309-11-0000 CN MISC CONTRACTED SERVICES 916 887 926 907 1,000 1,000 1,150
101-4315-11-0000 CN RECORDING SERVICE 4,182 4,679 6,439 6,441 7,089 6,600 6,733
101-4341-11-0000 CN TRAINING, CONF., AND MTG.10,096 12,877 12,659 14,698 8,890 9,850 9,068
101-4342-11-0000 CN MEMBERSHIPS & DUES 13,815 12,797 12,797 13,121 13,885 13,250 14,290
101-4345-11-0000 CN INTERGOVERMENTAL ACTIVITIES - - 447 3,678 - - -
101-4352-11-0000 CN CITY NEWSLETTER 5,178 6,502 5,374 6,624 6,140 9,300 9,579
101-4499-10-0000 CN MISCELLANEOUS 1,074 954 1,256 839 587 845 750
TOTAL 74,823$ 80,340$ 82,693$ 93,537$ 84,835$ 87,469$ 88,793$
GENERAL MANAGEMENT
101-4110-12-0000 GM REGULAR EMPLOYEE 63,616$ 68,479$ 70,406$ 76,046$ 80,652$ 80,652$ 162,307$
101-4121-12-0000 GM PERA 4,586 4,993 5,274 5,665 6,049 6,049 12,173
101-4122-12-0000 GM FICA/MEDICARE 4,979 3,544 3,787 3,929 6,170 6,170 12,416
101-4131-12-0000 GM INSURANCE HEALTH 10,598 11,652 11,330 11,849 12,328 12,328 10,806
101-4135-12-0000 GM INSURANCE WC 244 522 1,079 1,054 1,096 1,093 1,862
101-4211-12-0000 GM OFFICE SUPPLIES 218 64 - 117 300 200 250
101-4300-12-0000 GM PROFESSIONAL SERVICES - - - - 275 275 275
101-4306-12-0000 GM CONTRACTED HR - - - - - - -
101-4309-12-0000 GM MISC CONTRACTED SERVICES 467 355 371 800 415 415 460
101-4341-12-0000 GM TRAINING, CONF., AND MTG.13,146 12,310 14,705 14,387 17,031 14,500 16,000
101-4342-12-0000 GM MEMBERSHIPS & DUES 5,717 6,553 6,878 6,664 6,490 6,850 6,900
101-4343-12-0000 GM HEALTH & SAFETY PROGRAMS 7,011 7,086 6,958 7,430 7,650 7,498 7,725
101-4499-12-0000 GM MISCELLANEOUS 71 213 87 - - - -
TOTAL 110,654$ 115,771$ 120,873$ 127,942$ 138,456$ 136,029$ 231,175$
PLANNING
101-4110-13-0100 PL REGULAR EMPLOYEE 5,494$ 6,143$ 6,330$ 7,259$ 8,026$ 8,026$ 8,319$
101-4110-13-0000 PL COMMISSION 2,405 2,155 2,095 2,295 2,500 2,000 2,500
101-4111-13-0000 PL OVERTIME 35 - - - 250 250 250
101-4121-13-0000 PL PERA 427 461 475 544 621 621 643
101-4122-13-0000 PL FICA/MEDICARE 424 635 645 731 824 824 847
101-4131-13-0000 PL INSURANCE HEALTH 1,370 1,690 1,652 1,723 1,793 1,793 1,869
GENERAL FUND EXPENDITURES DETAIL
19
Fiscal Year 2020 12/31/2015
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
ACTUAL
2018
BUDGET
2019
EST. ACTUAL
2019
BUDGET
2020
GENERAL FUND EXPENDITURES DETAIL
101-4226-13-0000 PL GENERAL SUPPLIES 344 132 83 121 133 133 135
101-4302-13-0000 PL CONTRACTED PLANNER 46,973 49,690 56,252 57,805 55,000 62,900 60,000
101-4302-13-0100 PL COMP PLAN - PLANNER 680 56,483 37,592 - - - -
101-4305-13-0000 PL GIS CONTRACTED SERVICES 3,760 4,563 4,682 2,887 4,950 8,300 5,050
101-4341-13-0000 PL TRAINING, CONF. & MTG.326 - - - 475 475 485
101-4351-13-0000 PL NOTICES & PUBLICATIONS 48 - - 178 157 157 160
TOTAL 62,287$ 121,952$ 109,805$ 73,544$ 74,729$ 85,479$ 80,258$
ADMINISTRATIVE SERVICES
101-4110-14-0000 AD REGULAR EMPLOYEE -$ -$ -$ -$ -$ -$ 33,276$
101-4111-14-0000 AD OVERTIME - - - - - - 750
101-4112-14-0000 AD PART-TIME EMPLOYEE - - - - - - 3,000
101-4121-14-0000 AD PERA - - - - - - 2,721
101-4122-14-0000 AD FICA/MEDICARE - - - - - - 2,775
101-4131-14-0000 AD INSURANCE HEALTH - - - - - - 7,477
101-4211-14-0000 AD OFFICE SUPPLIES 489 934 352 365 525 525 525
101-4221-14-0000 AD SUPPLIES- EQUIPMENT 16 - - - - - -
101-4226-14-0000 AD POSTAGE ABSENTEE - - - - - - -
101-4309-14-0000 AD CONTRACTED SERVICES 19,173 19,713 19,712 19,713 20,700 20,700 20,700
101-4315-14-0000 AD MISC CONTRACTED SERVICES - - - - 12,500 50,000
101-4339-14-0000 AD REPAIR & MAINTENANCE 1,042 1,267 3,397 - 2,755 1,248 1,300
101-4341-14-0000 AD TRAINING, CONF. & MTG.1,598 200 279 816 420 420 428
101-4342-14-0000 AD MEMBERSHIPS & DUES 56 - - - - - 150
101-4351-14-0000 AD NOTICES & PUBLICATIONS 273 - - - - - 150
101-4499-14-0000 AD MISCELLANEOUS - - - - - - 150
TOTAL 22,647$ 22,114$ 23,740$ 20,893$ 24,400$ 35,393$ 123,402$
FINANCIAL SERVICES
101-4110-15-0000 FS REGULAR EMPLOYEE 147,854$ 166,690$ 174,095$ 190,903$ 194,093$ 186,393$ 114,857$
101-4111-15-0000 FS OVERTIME 1,020 1,563 2,193 8,131 4,500 7,500 4,646
101-4121-15-0000 FS PERA 6,837 12,864 13,580 14,775 14,892 14,540 8,963
101-4122-15-0000 FS FICA/MEDICARE 10,022 10,625 11,530 14,440 15,192 14,833 9,142
101-4131-15-0000 FS INSURANCE HEALTH 19,189 21,562 20,969 21,133 21,271 21,925 20,456
101-4135-15-0000 FS INSURANCE WC 1,192 836 1,773 1,290 1,778 1,402 1,185
101-4133-15-0000 FS LIFE INSURANCE 790 905 863 787 923 923 942
101-4211-15-0000 FS OFFICE SUPPLIES 6,643 5,662 5,161 5,163 6,000 5,800 6,120
101-4221-15-0000 FS SUPPLIES - EQUIP 258 853 679 - 1,000 950 1,000
20
Fiscal Year 2020 12/31/2015
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
ACTUAL
2018
BUDGET
2019
EST. ACTUAL
2019
BUDGET
2020
GENERAL FUND EXPENDITURES DETAIL
101-4226-15-0000 FS GENERAL SUPPLIES 1,063 2,176 1,876 2,686 2,900 2,725 2,500
101-4300-15-0000 FS PROFESSIONAL SERVICES 14,511 17,220 19,142 16,655 17,335 18,080 18,250
101-4309-15-0000 FS CONTRACTED IT & SW SUPPORT 1,540 3,088 3,962 3,850 3,900 3,900 4,800
101-4310-15-0000 FS MISC CONTRACTED SERVICES 4,936 4,230 4,916 6,510 5,790 5,390 5,890
101-4315-15-0000 FS HC ASSESSOR SERVICES 462 460 446 - 520 480 500
101-4325-15-0000 FS COMMUNICATIONS 940 1,159 638 962 775 1,023 775
101-4339-15-0000 FS REPAIR & MAINTENANCE - 328 205 - 170 170 173
101-4341-15-0000 FS TRAINING, CONF. & MTG.3,387 3,307 5,991 1,669 4,750 1,200 2,750
101-4342-15-0000 FS MEMBERSHIPS & DUES 329 515 486 95 250 250 115
101-4350-15-0000 FS PRINTED FORMS & ENVELOPES 1,738 1,381 1,172 1,077 1,225 1,406 1,500
101-4351-15-0000 FS NOTICES & PUBLICATIONS 658 1,115 1,701 781 1,500 1,591 1,500
101-4365-15-0000 FS INSURANCE PROPERTY / LIABILITY 90,437 78,867 68,962 74,109 79,193 81,216 84,295
101-4498-15-0000 FS REIMBURSED COSTS ADVANCED 6,436 5,886 6,594 6,280 16,405 6,405 6,725
101-4499-15-0000 FS MISCELLANEOUS 99 75 459 8 130 25,200 133
TOTAL 320,341$ 341,367$ 347,391$ 371,306$ 394,493$ 403,302$ 297,217$
LEGAL
101-4312-16-0000 AT GENERAL LEGAL 19,986$ 30,000$ 39,272 16,786 31,250 20,795 35,000
101-4313-16-0000 AT CIVIL LITIGATION 73,043 32,693 5,467 16,583 40,250 37,650 65,250
101-4314-16-0000 AT PROSECUTION RETAINER 42,000 42,000 42,000 42,000 42,000 42,000 42,000
TOTAL 135,029$ 104,693$ 86,739$ 75,369$ 113,500$ 100,445$ 142,250$
ASSESSING
101-4110-17-0000 ASR REGULAR EMPLOYEE 2,651$ 2,718$ 2,789$ 2,890$ 2,981$ 2,981$ 3,082$
101-4111-17-0000 ASR OVERTIME EMPLOYEE 33 47 87 295 50 400 415
101-4121-17-0000 ASR PERA 198 206 215 237 224 224 262
101-4122-17-0000 ASR FICA/MEDICARE 205 212 220 244 228 228 268
101-4131-17-0000 ASR INSURANCE HEALTH 445 486 471 503 540 540 564
101-4226-17-0000 ASR GENERAL SUPPLIES 166 138 135 116 166 166 170
101-4311-17-0000 ASR HC ASSESSOR SERVICES 49,000 55,531 58,000 61,000 64,880 64,000 68,000
101-4350-17-0000 ASR PRINTED FORMS & ENVELOPES - - - - 156 150 160
TOTAL 52,697$ 59,338$ 61,917$ 65,285$ 69,225$ 68,689$ 72,921$
CITY BUILDINGS
101-4310-18-0000 CB MISC CONTRACTED SERVICES 7,060$ 10,718$ 55,817 54,760 55,325 55,325 56,985
101-4325-18-0000 CB COMMUNICATIONS 6,377 6,532 5,833 5,762 6,175 6,175 6,270
101-4340-18-0000 CB REPAIRS AND MAINTENANCE 16,626 25,345 19,121 17,414 19,770 22,719 22,950
101-4381-18-0000 CB ELECTRIC AND GAS UTILITIES 28,220 32,596 33,751 33,505 36,193 38,750 36,465
21
Fiscal Year 2020 12/31/2015
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
ACTUAL
2018
BUDGET
2019
EST. ACTUAL
2019
BUDGET
2020
GENERAL FUND EXPENDITURES DETAIL
101-4920-18-0000 CB TRANSFER CH RENT 78,650 81,800 85,890 90,185 94,694 94,694 96,588
TOTAL 136,933$ 156,991$ 200,412$ 201,625$ 212,157$ 217,663$ 219,257$
CABLE FRANCHISE
101-4110-19-0000 CF REGULAR EMPLOYEE 5,738$ 6,143$ 6,330$ 7,259$ 8,026$ 8,026$ 8,319$
101-4121-19-0000 CF PERA 449 461 475 544 602 602 624
101-4122-19-0000 CF FICA/MEDICARE 437 470 484 555 610 610 636
101-4131-19-0000 CF INSURANCE HEALTH 1,222 1,690 1,652 1,723 1,793 1,793 1,869
101-4211-19-0000 CF OPERATING SUPPLIES - - 86 - 510 350 400
101-4221-19-0000 CF SUPPLIES- EQUIPMENT - - - - 1,025 1,025 1,025
101-4307-19-0000 CF NSCC OPERATING SUPPORT 29,283 28,736 29,402 30,529 31,496 30,496 31,716
101-4310-19-0000 CF MISC CONTRACTED SERVICES - 5,203 6,961 6,961 3,592 3,592 3,772
101-4341-19-0000 CF TRAINING, CONF & MTG - - - - 50 - -
TOTAL 37,129$ 42,703$ 45,391$ 47,572$ 47,704$ 46,494$ 48,361$
POLICE PROTECTION
101-4110-21-0000 PD REGULAR EMPLOYEE 2,022,774$ 2,170,749$ $ 2,014,439 $ 1,934,184 1,998,972$ 1,978,982$ 2,074,359$
101-4110-21-0100 PD MECHANIC ALLOC-WAGES 17,735 16,097 17,242 17,894 18,629 18,629 19,212
101-4110-21-0200 PD DARE ALLOC-WAGES 8,098 8,257 7,726 7,947 10,356 10,356 10,749
101-4111-21-0000 PD OVERTIME EMPLOYEE 81,145 68,103 64,615 105,139 91,540 95,202 98,120
101-4111-21-0100 PD MECHANIC OVERTIME EMPLOYEE - 164 150 71 178 178 162
101-4111-21-0200 PD DARE ALLOC - OT 579 118 228 371 750 750 765
101-4111-21-0300 PD SAFE & SOBER - OT 34,133 26,843 28,732 31,805 32,409 32,409 32,250
101-4111-21-0400 PD COURT OVERTIME 15,120 10,274 5,721 3,927 7,152 4,291 4,500
101-4111-21-0500 PD OTHER REIMB OT - - - 15,379 - - 10,000
101-4121-21-0000 PD PERA 331,997 359,051 332,437 322,711 345,760 342,303 376,846
101-4121-21-0100 PD MECHANIC ALLOC- PERA 1,358 1,297 1,371 1,423 1,411 1,411 1,453
101-4121-21-0200 PD DARE ALLOC- PERA 1,615 1,537 1,442 1,487 1,882 1,882 2,050
101-4122-21-0000 PD FICA/MEDICARE 36,348 37,946 38,792 37,432 39,170 38,386 41,903
101-4122-21-0100 PD MECHANIC ALLOC-SS/MEDICARE 1,405 1,251 1,342 1,383 1,357 1,357 1,470
101-4122-21-0200 PD DARE ALLOC-SS/MEDICARE 133 127 119 123 158 158 167
101-4131-21-0000 PD INSURANCE HEALTH 305,171 337,706 304,352 308,057 324,890 315,750 326,054
101-4131-21-0100 PD MECHANIC ALLOC-HLTH INS 3,085 445 655 840 958 958 1,008
101-4131-21-0200 PD HEALTH - DARE 1,627 1,629 1,394 1,450 1,829 1,829 1,907
101-4135-21-0000 PD WORKER'S COMP INS 56,556 68,584 60,750 71,027 88,359 82,757 87,105
101-4212-21-0100 PD MOTOR FUELS 65,863 45,023 47,085 47,154 57,055 37,265 56,882
101-4220-21-0000 PD SQUADS CLEANING 1,132 1,165 1,232 1,399 1,950 1,650 1,900
22
Fiscal Year 2020 12/31/2015
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
ACTUAL
2018
BUDGET
2019
EST. ACTUAL
2019
BUDGET
2020
GENERAL FUND EXPENDITURES DETAIL
101-4221-21-0000 PD SUPPLIES- EQUIPMENT 192 113 138 537 2,000 2,000 2,000
101-4221-21-0100 PD VEHICLE REPAIRS/PARTS 9,687 12,955 30,315 11,045 15,810 14,700 16,000
101-4226-21-0000 PD GENERAL SUPPLIES 22,967 22,455 12,593 19,439 17,750 21,080 21,500
101-4226-21-0100 PD SHOP SUPPLIES - - - 100 1,000 500 500
101-4226-21-0200 PD DARE SUPPLIES 3,014 2,718 2,719 1,981 2,000 2,060 2,000
101-4226-21-0500 PD VEST GRANT SUPPLIES 5,635 9,313 1,303 2,212 7,239 3,500 3,500
101-4308-21-0000 AC ANIMAL CONTROL CONTRACT 206 - - - - - -
101-4309-21-0000 PD CONTRACTED IT & SFTW SUPPORT 45,790 56,748 62,306 69,210 75,290 88,540 91,780
101-4310-21-0000 PD MISC CONTRACTED SERVICES 5,766 8,074 4,512 5,008 4,900 5,350 8,420
101-4325-21-0000 PD COMMUNICATIONS 43,150 44,478 44,672 55,454 64,975 62,700 63,220
101-4333-21-0000 PD HC PRISONER SERVICES 5,176 5,692 3,913 5,766 7,500 6,750 6,885
101-4341-21-0000 PD TRAINING, CONF. & MTG.19,761 21,876 16,658 27,738 28,050 23,050 33,611
101-4342-21-0000 PD MEMBERSHIPS & DUES 1,972 2,085 2,580 1,954 2,350 5,400 5,600
101-4350-21-0000 PD PRINTED FORMS & ENVELOPES 935 902 602 769 950 950 969
101-4365-21-0000 PD INSURANCE PC / LIABILITY 49,414 51,476 47,941 51,065 54,983 54,749 56,615
101-4345-21-0000 PD MISC GRANTS / REIMB EXPENDITURES 1,655 1,293 848 1,756 - - 1,500
101-4499-21-0000 PD MISCELLANEOUS 2,034 3,809 75 49 233 5,045 250
TOTAL 3,203,231$ 3,400,353$ 3,160,996$ 3,170,332$ 3,309,795$ 3,262,877$ 3,463,212$
FIRE PROTECTION
101-4110-22-0000 FD REGULAR EMPLOYEE $462,292 485,961$ 512,052$ 519,281$ 518,491$ 515,899$ 540,307$
101-4110-22-0100 FD MECHANIC ALLOC- WAGES 10,134 9,198 9,852 10,225 10,645 10,645 11,070
101-4111-22-0000 FD OVERTIME EMPLOYEE 34,864 36,622 39,228 43,950 38,817 38,817 41,500
101-4111-22-0100 FD OT - UNION CONTRACT 34,097 33,950 35,301 35,918 36,019 36,019 37,570
101-4112-22-0000 FD PART-TIME EMPLOYEE 72,242 70,763 77,231 83,155 74,624 74,624 78,066
101-4112-22-0100 FD CODE ENFORCEMENT 9,091 8,513 9,992 4,883 10,000 10,000 18,200
101-4121-22-0000 FD PERA 87,999 91,759 94,880 97,699 100,258 99,757 109,630
101-4121-22-0100 FD MECHANIC ALLOC- PERA 787 741 783 813 798 798 830
101-4122-22-0000 FD FICA/MEDICARE 11,995 11,674 13,065 15,585 15,090 15,090 17,185
101-4122-22-0100 FD MECHANIC FICA/MEDICARE 775 715 767 791 836 836 847
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 47,725 50,174 52,546 52,743 50,546 50,546 52,083
101-4131-22-0000 FD INSURANCE HEALTH 80,356 84,639 94,378 92,441 102,715 92,700 99,097
101-4131-22-0100 FD MECHANIC ALLOC- HLTH INS 1,489 254 374 480 528 528 576
101-4135-22-0000 FD INSURANCE WC 23,823 27,580 26,783 33,916 41,429 38,315 34,219
101-4140-22-0000 FD UNIFORM EXPENSES 7,103 7,461 5,974 8,155 9,360 9,360 8,700
23
Fiscal Year 2020 12/31/2015
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
ACTUAL
2018
BUDGET
2019
EST. ACTUAL
2019
BUDGET
2020
GENERAL FUND EXPENDITURES DETAIL
101-4212-22-0100 FD MOTOR FUELS 6,919 5,064 6,010 6,214 8,024 5,272 7,529
101-4221-22-0000 FD SUPPLIES- EQUIPMENT 2,705 2,277 1,114 3,484 2,750 2,750 2,805
101-4221-22-0100 FD VEHICLE REPAIRS/PARTS 9,114 16,984 10,688 13,486 13,530 6,900 10,000
101-4225-22-0000 FD FIRE PREVENTION SUPPLIES 1,749 1,346 1,811 1,373 1,479 1,479 2,000
101-4226-22-0000 FD GENERAL SUPPLIES 4,057 4,379 4,970 4,670 5,041 5,041 5,142
101-4226-22-0100 FD SHOP SUPPLIES 1,063 1,146 1,016 349 1,381 1,504 1,408
101-4227-22-0000 FD MEDICAL SUPPLIES 4,952 3,810 2,792 5,184 5,700 5,700 5,814
101-4309-22-0000 FD CONTRACTED IT & SFTW SUPPORT 18,483 22,511 25,760 27,163 31,750 31,750 32,630
101-4310-22-0000 FD MISC CONTRACTED SERVICES 3,433 3,552 3,016 3,063 4,090 2,600 3,180
101-4325-22-0000 FD COMMUNICATIONS 16,355 15,512 17,020 15,686 16,800 16,800 21,800
101-4339-22-0000 FD EQUIP REPAIRS & MAINTENANCE 1,746 2,345 84 196 3,450 2,500 3,450
101-4340-22-0000 FD BLDG REPAIRS & MAINTENANCE 1,006 698 - 936 500 500 510
101-4341-22-0000 FD TRAINING, CONF. & MTG.10,827 12,050 17,415 13,753 13,000 12,500 13,260
101-4342-22-0000 FD MEMBERSHIPS & DUES 893 966 1,601 917 1,050 1,050 1,700
101-4345-22-0000 FD GRANT REIMB/EXPENDITURES 5,823 10,696 18,607 2,780 - 403 500
TOTAL 979,897$ 1,029,340$ 1,091,110$ 1,105,292$ 1,124,700$ 1,096,682$ 1,167,607$
PROTECTIVE INSPECTIONS
101-4110-24-0000 PI REGULAR EMPLOYEE 9,502$ 9,964$ 10,447$ 10,943$ 11,372$ 11,372$ 11,872$
101-4121-24-0000 PI PERA 611 755 786 817 853 853 890
101-4122-24-0000 PI FICA/MEDICARE 729 763 799 837 870 870 908
101-4131-24-0000 PI INSURANCE HEALTH 815 947 1,055 1,150 1,265 1,265 1,336
101-4226-24-0000 PI GENERAL SUPPLIES - - - - - - -
101-4320-24-0000 PI BUILDING OFFICAL CONTRACT 97,873 95,392 118,761 91,209 82,985 74,100 77,923
101-4321-24-0000 PI ELECTRICAL INSPECTOR 13,388 10,772 12,468 17,819 10,693 17,135 10,661
101-4350-24-0000 PI PRINTED FORMS & ENVELOPES 336 92 92 433 102 102 104
TOTAL 123,253$ 118,685$ 144,407$ 123,208$ 108,140$ 105,697$ 103,695$
EMERGENCY MANAGEMENT
101-4110-25-0000 EMS REGULAR EMPLOYEE 45,169$ 47,613$ 51,197$ 53,409$ 55,504$ 55,504$ 57,945$
101-4121-25-0000 EMS PERA 7,252 7,678 8,281 8,613 9,406 9,406 10,256
101-4122-25-0000 EMS FICA/MEDICARE 656 690 742 774 805 805 840
101-4131-25-0000 EMS INSURANCE HEALTH 6,697 7,116 6,963 7,248 7,635 7,635 7,841
101-4135-25-0000 EMS INSURANCE WC 3,068 2,894 2,948 3,741 4,575 4,231 3,770
101-4221-25-0000 EMS SUPPLIES- EQUIPMENT 60 - 239 301 500 500 510
101-4227-25-0000 EMS MEDICAL SUPPLIES 891 150 - 48 - - 49
101-4323-25-0000 EMS PAGERS, SIREN 1,336 1,251 1,237 1,289 1,400 1,475 1,500
24
Fiscal Year 2020 12/31/2015
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
ACTUAL
2018
BUDGET
2019
EST. ACTUAL
2019
BUDGET
2020
GENERAL FUND EXPENDITURES DETAIL
101-4339-25-0000 EMS REPAIRS AND MAINTENANCE - 221 - - 100 - 100
101-4341-25-0000 EMS TRAINING, CONF. & MTG.1,098 193 288 970 350 975 975
101-4350-25-0000 EMS PRINTED FORMS & ENVELOPES - - - - 150 - 150
TOTAL 66,228$ 67,806$ 71,895$ 76,393$ 80,424$ 80,530$ 83,937$
PUBLIC WORKS
101-4110-31-0000 PW REGULAR EMPLOYEE 272,301$ 273,345$ 269,329$ 278,917$ 289,235$ 289,235$ 299,039$
101-4110-31-0100 PW MECHANIC 36,108 33,149 35,525 36,837 38,072 38,072 39,423
101-4111-31-0000 PW OVERTIME EMPLOYEE 4,507 6,005 2,897 13,518 8,850 12,500 17,690
101-4111-31-0100 PW OVERTIME MECHANIC - 327 300 141 518 518 471
101-4112-31-0000 PW PART-TIME EMPLOYEE 26,956 27,407 26,592 30,018 34,768 33,030 35,812
101-4121-31-0000 PW PERA 19,780 21,168 20,741 21,775 22,356 22,356 23,755
101-4121-31-0100 PW MECHANIC ALLOC- PERA 2,717 2,594 2,742 2,845 2,894 2,894 2,992
101-4122-31-0000 PW FICA 22,622 21,821 21,531 22,682 25,463 25,463 26,969
101-4122-31-0100 PW MECHANIC ALLOC- FICA 2,493 2,778 2,899 3,028 2,952 2,952 3,052
101-4131-31-0000 PW INSURANCE HEALTH 55,860 59,897 57,127 60,325 62,610 62,610 63,874
101-4131-31-0100 PW MECHANIC ALLOC- HI 6,170 2,480 1,310 1,680 1,915 1,915 2,016
101-4135-31-0000 PW INSURANCE WC 12,484 13,525 14,096 13,436 14,046 13,157 13,412
101-4140-31-0000 PW UNIFORM EXPENSES 6,377 8,567 9,650 9,137 5,250 9,360 9,547
101-4140-31-0100 PW UNIFORM EXPENSES - MECH 63 704 1,103 727 271 801 817
101-4212-31-0100 PW MOTOR FUELS MISC 227 1,304 976 1,080 1,313 1,125 1,406
101-4212-31-0200 PW MOTOR FUELS NB 100,434 70,612 75,716 88,671 104,435 75,717 84,537
101-4212-31-0300 PW FUEL - MWMO 1,888 1,124 1,462 1,488 1,935 1,132 1,775
101-4212-31-0400 PW FUEL - SANB #282 4,866 3,495 3,209 8,710 5,260 10,304 11,936
101-4212-31-0600 PW FUEL - STREET/PARKS 15,277 10,356 11,362 14,846 27,160 14,550 22,203
101-4221-31-0100 PW VEHICLE REPAIRS/PARTS 5,850 6,618 8,816 16,540 14,000 12,500 14,280
101-4223-31-0000 PW SMALL TOOLS MECHANIC 3,973 22 1,720 750 572 572 584
101-4223-31-0100 PW SMALL TOOLS 124 1,314 473 583 1,000 850 1,020
101-4224-31-0000 PW STREET SIGNS 444 1,522 563 464 2,341 2,800 2,388
101-4226-31-0000 PW GENERAL SUPPLIES 7,906 6,417 7,485 10,838 11,445 9,500 11,674
101-4226-31-0100 PW SHOP SUPPLIES 1,529 1,678 1,958 1,499 2,165 1,500 2,208
101-4228-31-0000 PW STREET REPAIR & MAINTENANCE 70,074 61,727 15,571 16,621 72,500 91,200 73,950
101-4229-31-0000 PW STREET CHEMICALS & SAND 34,029 7,275 23,655 31,281 35,090 31,788 32,742
101-4230-31-0000 PW STORMWATER MAINTENANCE 1,852 1,897 4,101 5,817 - - -
101-4303-31-0000 PW CONTRACTED ENGINEER 26,802 34,172 27,572 33,093 30,000 31,500 32,760
101-4309-31-0000 PW CONTRACTED IT & SFTW SUPPORT 5,091 6,557 7,423 13,155 9,459 9,459 10,360
25
Fiscal Year 2020 12/31/2015
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
ACTUAL
2018
BUDGET
2019
EST. ACTUAL
2019
BUDGET
2020
GENERAL FUND EXPENDITURES DETAIL
101-4310-31-0000 PW MISC. CONTRACTED SERVICES 5,745 2,153 24,941 43,978 36,200 32,000 37,425
101-4325-31-0000 PW COMMUNICATIONS 3,878 3,526 3,246 2,918 3,350 3,250 3,210
101-4339-31-0000 PW EQUIP REPAIRS & MAINTENANCE 18,809 12,639 14,786 6,452 22,013 9,500 14,500
101-4340-31-0000 PW BLDG REPAIRS & MAINTENANCE 120 - 348 380 1,623 2,900 3,000
101-4341-31-0000 PW TRAINING, CONF. & MTG.2,931 3,756 5,475 3,499 6,018 7,300 6,500
101-4342-31-0000 PW MEMBERSHIPS & DUES 849 689 1,197 1,143 1,224 1,224 1,248
101-4344-31-0000 PW TRAINING CERT PROGRAMS 3,009 300 935 46 1,900 1,900 950
101-4345-31-0000 PW GRANT REIMB EXPENDITURES 14,714 12,023 540 14,338 - 2,832 21,938
101-4381-31-0000 PW STREETLIGHTS & SIGNALS 60,447 70,049 65,478 65,516 66,920 64,950 67,548
101-4435-31-0000 PW CLEAN-UP DAY COSTS 9 775 - 500 - - -
101-4499-31-0000 PW MISCELLANEOUS - 50 990 - 154 154 157
TOTAL 859,315$ 795,817$ 775,842$ 879,273$ 967,277$ 935,371$ 999,168$
PARKS
101-4110-51-0000 PR REGULAR EMPLOYEE 111,130$ 100,528$ 101,717$ 109,030$ 110,962$ 112,500$ 114,965$
101-4110-51-0100 TW REGULAR EMPLOYEE 26,678 27,130 28,145 29,007 30,073 30,073 31,158
101-4110-51-0200 PR COMMITTEE 240 180 300 180 352 186 359
101-4111-51-0000 PR OVERTIME EMPLOYEE 1,790 2,229 1,944 1,827 3,500 2,650 3,307
101-4111-51-0100 TW OVERTIME EMPLOYEE 454 369 305 1,048 850 852 867
101-4121-51-0000 PR PERA 8,032 7,921 7,994 8,606 8,585 8,636 8,870
101-4121-51-0100 TW PERA 1,877 2,132 2,189 2,343 2,319 2,319 2,402
101-4122-51-0000 PR FICA/MEDICARE 8,470 7,791 8,115 8,767 8,756 8,809 9,075
101-4122-51-0100 TW FICA/MEDICARE 2,132 2,186 2,258 2,357 2,366 2,366 2,450
101-4131-51-0000 PR INSURANCE HEALTH 27,720 24,223 20,085 21,306 21,955 22,394 23,223
101-4131-51-0100 TW INSURANCE HEALTH 4,399 4,767 5,169 5,004 5,277 5,277 5,614
101-4135-51-0000 PR INSURANCE WC 2,933 3,258 3,520 3,286 3,474 3,629 3,976
101-4135-51-0100 TW INSURANCE WC 2,390 2,116 2,339 2,191 2,316 2,440 2,651
101-4212-51-0000 PW FUEL - STREET/PARKS - - - - - - -
101-4226-51-0000 PR GENERAL SUPPLIES 16,188 11,193 19,832 14,357 13,750 15,500 15,810
101-4310-51-0100 TW MISC. CONTRACTED SERVICES - 1,060 - - - - -
101-4325-51-0000 PR COMMUNICATIONS 1,369 1,285 1,370 1,622 1,484 1,484 1,760
101-4325-51-0100 TW COMMUNICATIONS 155 155 171 197 198 198 220
101-4337-51-0000 PR STRUCTURES REPAIRS & MAINT.8,336 6,687 8,108 12,365 7,500 6,750 10,500
101-4338-51-0100 TW TREE REPLACEMENT 3,439 4,561 3,542 583 3,750 1,350 3,825
101-4339-51-0000 PR EQUIP REPAIRS & MAINTENANCE 2,343 8,554 8,327 7,857 8,930 11,400 10,250
101-4339-51-0100 TW EQUIP REPAIRS & MAINTENANCE - - 52 - 271 271 276
26
Fiscal Year 2020 12/31/2015
ACTUAL
2015
ACTUAL
2016
ACTUAL
2017
ACTUAL
2018
BUDGET
2019
EST. ACTUAL
2019
BUDGET
2020
GENERAL FUND EXPENDITURES DETAIL
101-4381-51-0000 PR ELECTRIC AND GAS UTILITIES 16,540 20,135 19,838 19,316 20,312 18,850 19,793
101-4415-51-0000 PR SS RENTALS 1,936 2,423 2,614 1,821 2,725 2,725 2,780
101-4499-51-0000 PR MISCELLANEOUS - - 427 - 106 106 108
101-4499-51-0100 TW MISCELLANEOUS - - - 646 106 106 108
101-4671-61-0000 CS ISD 282 REC PROGRAMS 52,176 52,176 52,176 52,176 52,176 52,176 52,176
TOTAL 300,726$ 293,059$ 300,536$ 305,892$ 312,093$ 313,048$ 326,523$
OTHER EXPENDITURES AND TRANSFERS
101-4335-70-0000 INSURANCE CLAIMS 7,593$ 21,989$ 26,984 14,384 12,500 18,734 15,000
101-4343-70-0000 EQUITY INTITIATIVE - - 9,800 5,119 10,000 7,125 10,200
101-4346-70-0000 COLLABORATIVE INTITIATIVE - - - 1,055 10,000 10,377 11,500
101-4347-70-0000 PROPERTY RESOURCE INTITIATIVE - - - - 10,000 7,100 10,200
101-4348-70-0000 SUSTAINABILITY INTITIATIVE - - - 2,601 10,000 22,250 25,000
101-4499-70-0000 NB MISCELLANEOUS - - - 6,298 - - -
101-4499-23-0000 INCIDENT/DATA PRODUCTION EXPENSE - 553,339 880,761 176,371 - 140,000 -
101-4920-70-0000 TRANSFER - SEVERENCE FUND 86,300 86,300 86,300 86,300 86,300 86,300 86,300
TOTAL 297,486$ 661,628$ 1,003,845$ 292,128$ 138,800$ 291,886$ 158,200$
TOTAL FUND EXPENDITURES 6,782,676$ 7,411,957$ 7,627,593$ 7,029,590$ 7,200,727$ 7,267,053$ 7,605,976$
TOTAL FUND REVENUE 6,756,133$ 7,285,001$ 7,708,650$ 7,137,235$ 7,210,904$ 7,293,404$ 7,616,839$
CHANGE IN FUND BALANCE (26,543)$ *(126,956)$ *81,058$ 107,646$ 10,177$ 26,351$ 10,863$
BEGINNING FUND BALANCE 2,472,555 2,446,012 2,319,056 2,400,114 2,507,759 2,507,759 2,534,110
ENDING FUND BALANCE 2,446,012$ 2,319,056$ 2,400,114$ 2,507,759$ 2,517,936$ 2,534,110$ 2,544,973$
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 2020
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
REVENUES
SALES 5,954,858$ 5,875,921$ 5,720,563$ 5,867,451$ 6,030,863$ 6,160,867$ 6,253,280$
LESS: COGS (4,572,858) (4,468,066) (4,354,933) (4,344,764) (4,523,147) (4,614,763) (4,689,960)
TOTAL GROSS PROFIT 1,382,000$ 1,407,855$ 1,372,935$ 1,522,687$ 1,507,716$ 1,546,104$ 1,563,320$
EXPENDITURES
SALARIES, WAGES, BENEFITS
FULL-TIME EMPLOYEES 290,075$ 289,058$ 245,188$ 323,455$ 353,862$ 324,795$ 338,046$
PART-TIME EMPLOYEES 191,735 215,389 300,228 244,359 268,208 234,824 246,512
ACCOUNTING WAGES 52,436 50,211 54,995 61,302 67,318 68,478 70,000
PERA 45,300 41,166 44,537 46,508 51,704 46,070 49,092
FICA/MEDICARE 39,625 40,266 43,289 45,828 52,738 44,471 50,074
INSURANCE HEALTH 69,768 72,209 76,427 80,210 93,024 84,042 99,512
INSURANCE WORKERS COMP 5,692 8,502 14,840 14,964 15,436 14,838 14,762
UNEMPLOYMENT BENEFITS 1,024 508 1,079 - 1,000 - 1,000
TOTAL 695,653$ 717,308$ 780,583$ 816,626$ 903,290$ 817,518$ 868,998$
ALL OTHER EXPENSES
UNIFORMS 657$ 844$ 2,314$ -$ 2,400$ -$ 2,800$
MATS/TOWELS LAUNDRY 4,085 3,828 5,007 5,553 4,601 6,961 6,534
OPERATING SUPPLIES 11,010 11,617 9,662 13,334 12,500 11,737 13,287
OFFICE SUPPLIES 2,946 2,884 2,692 3,314 3,500 3,283 3,284
SANITATION 1,535 1,980 2,221 2,321 2,551 2,671 2,976
SUPPLIES- EQUIPMENT 4,058 11,792 315 4,116 9,000 5,704 3,500
SUPPLIES-NON CAPITAL IMP - - 9,838 4,822 - 7,843 -
CREDIT CARD FEES 105,104 104,958 104,596 107,581 110,595 127,656 140,707
CAM CHARGES 70,351 50,859 54,650 65,256 61,654 65,834 69,704
FREIGHT 33,570 32,770 32,739 32,789 32,452 33,592 42,784
PROFESSIONAL SERVICES 7,701 4,679 3,709 5,352 5,750 3,062 3,500
AUDIT FEES 12,333 14,700 15,283 9,923 9,795 9,968 10,172
IT & SOFTWARE SUPPORT 20,223 24,921 26,132 29,718 32,270 34,912 36,900
MISC CONTRACTED SERVICES 527 320 504 191 - 124 -
LIQUOR FUND - COMBINED OPERATIONS
30
Fiscal Year 2020
WINDOW CLEANING 801 942 1,316 957 1,020 908 1,004
CLEANING SERVICE 7,238 270 70 69 500 69 15
COMMUNICATIONS 7,629 7,108 7,271 4,603 6,750 3,189 3,100
SECURITY MONITORING SERVI 1,327 1,461 1,475 1,895 2,537 2,000 2,100
REPAIRS & MAINTENANCE 9,736 16,097 2,835 15,016 6,500 18,262 13,000
TRAINING, CONF. & MTG.1,305 1,015 230 1,416 1,645 2,142 2,000
MEMBERSHIPS & DUES 7,900 8,166 6,075 6,150 6,200 4,355 4,550
ADVERTISING AND SIGNAGE 10,193 2,295 4,529 2,049 5,000 2,049 3,500
INSURANCE PROPERTY / LIABIL 15,032 13,693 11,486 11,093 11,122 11,403 11,661
ELECTRIC AND GAS UTILITIES 40,845 47,802 47,762 50,201 48,982 47,710 49,618
TOTAL OTHER EXPENSE 376,105$ 365,000$ 352,709$ 377,719$ 377,323$ 405,434$ 426,697$
TOTAL OPERATING EXPENSE 1,071,758$ 1,082,308$ 1,133,292$ 1,194,345$ 1,280,613$ 1,222,953$ 1,295,695$
OPERATING INCOME 310,242$ 325,547$ 239,643$ 328,342$ 227,102$ 323,151$ 267,625$
NON OPERATING INCOME / (E 4,250 4,200 4,450 7,275 4,450 7,500 6,650
BOND/INTEREST FEES - - - - - - -
DEPRECIATION EXPENSE 75,658 68,064 68,064 68,782 70,158 71,110 71,360
NET INCOME 238,834$ 261,682$ 176,028$ 266,835$ 161,395$ 259,541$ 202,915$
OTHER CASH USES
TRANSFER TO GENERAL FUND 67,849$ 156,396$ 249,060$ 250,000$ 200,000$ 250,000$ 250,000$
TRANSFERS TO CAPITAL FUNDS 181,200 92,653 - - - - -
INTERFUND LOAN PRINCIPAL - - - - - - -
ADD BACK DEPRECIATION EXP (77,184) (68,064) (68,064) (68,782) (70,158) (71,110) (71,360)
NET CHANGE IN ASSETS/LIABIL 100,750 68,915 (45,031) 95,580 - -
TOTAL OTHER CASH USES 272,615$ 249,900$ 135,965$ 276,798$ 129,842$ 178,890$ 178,640$
NET INCREASE/(DECREASE) IN (33,781)$ 11,783$ 40,064$ (9,963)$ 31,552$ 80,651$ 24,275$
BEGINNING CASH BALANCE 461,439$ 427,658$ 439,441$ 479,505$ 469,542$ 469,542$ 550,193$
ENDING CASH BALANCE 427,658$ 439,441$ 479,505$ 469,542$ 501,094$ 550,193$ 574,468$
LIQUOR FUND - COMBINED OPERATIONS
31
Fiscal Year 2020
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
REVENUES 2015 2016 2017 2018 2019 2019 2020
Water Operations 897,232$ 917,927$ 945,788$ 985,022$ 1,066,166$ 998,950$ 1,095,004$
Sewer Operations 947,618 1,005,329 1,098,938 1,136,667 1,213,153 1,212,400 1,249,355
Total Operating Revenues 1,844,850$ 1,923,256$ 2,044,726$ 2,121,689$ 2,279,319$ 2,211,350$ 2,344,358$
EXPENDITURES
Water Operations 618,069$ 787,497$ 841,508$ 1,077,197$ 1,021,430$ 1,082,396$ 1,125,387$
Sewer Operations 963,621 930,659 1,029,372 1,133,409 1,168,759 1,138,143 1,142,359
Total Operating Expenditures 1,581,690$ 1,718,156$ 1,870,880$ 2,210,606$ 2,190,189$ 2,220,539$ 2,267,746$
Combined Operating Income 263,160$ 205,100$ 173,846$ (88,918)$ 89,130$ (9,189)$ 76,613$
Other (Income)/Expense
Water (1,938)$ (11,143)$ (34,837)$ (28,689)$ (23,900)$ (33,900)$ (33,900)$
Sewer (21,139)(14,045)(36,189)(22,650)(34,550)(34,550)(34,550)
Interest Income (499) (23,907) (16,714) (24,620) (16,500) (25,000) (23,000)
Depreciation Expense 308,955 332,399 352,399 371,766 391,766 396,766 416,766
Total Other (Income)/Expense 285,380 283,304 264,659 295,808 316,816 303,316 325,316
Net Income/(Loss) (22,220)$ (78,204)$ (90,813)$ (384,725)$ (227,687)$ (312,505)$ (248,704)$
Other Sources and Uses:
Transfers Out (15,000)$ (225,000)$ -$ -$ -$ -$ -$
Transfers In - 1,632,862 - - - - -
Debt Service Payments (140,450) (138,150) (145,750) (148,200) (145,600) (145,600) (145,600)
Net Change in Assets / Liabilities (46,105) 49,451 (30,728) 49,417 - - -
Proceeds Bonding/Army - 130,932 - - - - -
Add back Depreciation Expense 308,955 332,399 352,399 371,766 391,766 396,766 416,766
Total Other Sources and Uses 107,400 1,782,494 175,921 272,983 246,166 251,166 271,166
Net increase (decrease) in cash 85,180$ 1,704,290$ 85,108$ (111,741)$ 18,480$ (61,339)$ 22,463$
BEGINNING CASH BALANCE 40,837 126,017 1,830,307 1,915,415 1,803,675 1,803,675 1,742,337
ENDING CASH BALANCE 126,017$ 1,830,307$ 1,915,415$ 1,803,675$ 1,822,155$ 1,742,337$ 1,764,800$
UTILITY FUND SUMMARY
32
Fiscal Year 2020 12/31/2018 14
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
OPERATING INCOME
701-3710-0-0-00 WATER BILLINGS 891,132$ 911,902$ 938,997$ 978,966$ $1,059,007 $990,000 $1,088,454
701-3715-0-0-00 WATER ON/OFF FEES 450 525 915 180 550 550 550
701-3717-0-0-00 PENALTIES WATER 5,650 5,500 5,876 5,876 6,609 8,400 6,000
TOTAL 897,232$ 917,927$ 945,788$ 985,022$ $1,066,166 $998,950 $1,095,004
DISTRIBUTION OPERATING EXPENDITURES
701-4110-80-0000 WT REGULAR EMPLOYEE 286,793$ 298,315$ 317,302$ 324,816$ 340,306$ 332,858$ 343,643$
701-4111-80-0000 WT OVERTIME EMPLOYEE 17,235 16,381 21,329 25,579 25,000 28,000 26,910
701-4115-80-0000 WT POST BENEFIT PAYOUT - 2,095 - 3,571 - - -
701-4121-80-0000 WT PERA 23,514 23,433 23,892 25,585 27,398 26,450 27,791
701-4122-80-0000 WT FICA/MEDICARE 22,135 23,637 24,164 25,238 27,946 27,606 28,347
701-4131-80-0000 WT INSURANCE HEALTH 53,691 58,664 51,904 53,462 56,439 56,143 55,553
701-4135-80-0000 WT INSURANCE WC 9,712 11,559 9,895 9,265 9,686 9,175 9,128
701-4211-80-0000 WT OFFICE SUPPLIES 785 721 585 633 675 1,025 750
701-4212-80-0000 WT MOTOR FUELS 5,834 4,152 4,557 6,015 6,930 5,665 6,756
701-4221-80-0000 WT SUPPLIES-EQUIPMENT - 762 118 837 500 575 575
701-4226-80-0000 WT GENERAL SUPPLIES 3,416 4,253 3,396 5,649 5,350 12,081 9,500
701-4300-80-0000 WT AUDITOR 6,167 7,350 8,324 7,443 7,420 7,475 7,601
701-4309-80-0000 WT IT & SFTW SUPPORT 19,592 21,693 20,640 22,801 25,962 23,500 27,615
701-4310-80-0000 WT MISC CONTRACTED SERVICES 2,428 326 4,307 2,194 2,271 4,137 4,416
701-4310-80-0100 WT METER READING FEES 5,017 7,500 10,232 7,970 8,209 8,217 8,470
701-4325-80-0000 WT COMMUNICATIONS 9,949 10,391 9,255 10,275 9,810 10,500 10,200
701-4337-80-0000 WT MAIN REPAIRS & MAINTENANCE 24,925 1,104 5,548 4,638 11,500 19,908 11,730
701-4339-80-0000 WT EQUIP REPAIRS & MAINTENANCE 9,760 5,039 4,752 3,789 6,500 3,029 3,500
701-4341-80-0000 WT TRAINING, CONF. & MTG.1,990 1,295 1,002 1,113 650 550 650
701-4341-80-0100 WT TUITION- CERTIFICATIONS 500 371 414 326 255 438 450
701-4342-80-0000 WT MEMBERSHIPS & DUES 399 491 - - 500 500 510
701-4350-80-0000 WT PRINTING AND POSTAGE 4,588 1,681 3,840 2,476 4,335 3,781 4,422
701-4381-80-0000 WT ELECTRIC AND GAS UTILITIES 89,504 86,619 11,519 15,457 16,153 10,219 12,881
TOTAL 618,069$ 600,246$ 536,974$ 559,170$ 593,794$ 591,832$ 601,399$
WATER OPERATIONS
33
Fiscal Year 2020 12/31/2018 14
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
WATER OPERATIONS
PRODUCTION OPERATING EXPENDITURES
701-4110-85-0000 REGULAR EMPLOYEE 56,678 58,161 60,139 62,285 61,799 66,075
701-4111-85-0000 OVERTIME EMPLOYEE 712 1,024 367 850 950 1,050
701-4121-85-0000 PERA 4,768 4,900 5,078 4,735 4,706 5,034
701-4122-85-0000 FICA/MEDICARE 4,875 4,973 5,156 4,830 4,800 5,135
701-4131-85-0000 INSURANCE HEALTH 9,235 10,126 11,036 11,848 10,337 11,000
701-4135-85-0000 WTR FILT INSURANCE WC 4,328 3,776 3,587 3,749 3,749 3,533
701-4221-85-0000 SUPPLIES- EQUIPMENT 3,146 396 772 1,275 1,275 1,301
701-4226-85-0000 GENERAL SUPPLIES 52,187 55,746 55,429 57,092 46,800 56,500
701-4226-85-0001 CARBON SUPPLY USAGE - 2,654 35,240 27,000 33,500 32,500
701-4226-85-0200 UV BULB SUPPLY USAGE - - 112,418 13,300 112,400 112,400
701-4226-85-0003 PEROXIDE SUPPILES - 27,930 36,400 27,920 33,000
701-4303-85-0000 ENGINEER EXPENSES 13,628 1,952 4,587 6,000 3,200 3,500
701-4308-85-0000 WATER QUALITY PROTECTION COSTS - 12,387 12,644 12,350 12,186 14,325
701-4309-85-0000 CONTRACTED IT & SFTW SUPPORT 330 - 3,659 3,174 3,174 3,238
701-4310-85-0000 MISC CONTRACTED SERVICES 386 330 345 375 690 570
701-4325-85-0000 COMMUNICATIONS 149 2,143 2,694 2,500 2,600 2,550
701-4339-85-0000 EQUIP REPAIRS & MAINTENANCE 11,748 14,140 28,468 16,500 8,962 14,500
701-4340-85-0000 BLDG REPAIRS & MAINTENANCE 9,554 5,724 2,656 2,750 2,750 2,805
701-4365-85-0000 INSURANCE PROPERTY / LIABILITY - 14,067 16,552 20,023 20,023 19,160
701-4381-85-0000 ELECTRIC AND GAS UTILITIES 15,527 112,035 129,272 140,600 128,743 135,813
TOTAL - 187,251 304,534 518,027 427,636 490,565 523,988
OPERATING INCOME (LOSS)279,163$ 130,430$ 104,281$ (92,175)$ 44,736$ (83,446)$ (30,383)$
OTHER (INCOME) / EXPENSE
701-3891-0-0-00 WT MISCELLANEOUS INCOME (390) (2,495) (12,559) (4,350) (550) (550) (550)
701-3620-0-1-00 WT INTEREST INCOME (499) (23,907) (16,714) (24,620) (16,500) (25,000) (23,000)
701-3713-0-0-00 WT WATER CONNECTION FEES (3,180) (7,650) (23,850) (25,700) (34,000) (34,000) (34,000)
701-3910-0-0-00 WT SALE OF ASSETS - (1,170) - - - - -
701-4335-80-0000 WT BKUP RESTORATION COSTS - - - - 10,000 - -
701-4499-80-0000 WT MISCELLANEOUS EXPENSE 1,632 172 1,572 1,362 650 650 650
TOTAL (2,437)$ (35,050)$ (51,551)$ (53,309)$ (40,400)$ (58,900)$ (56,900)$
OPERATING INCOME BEFORE DEPRECIATION 281,600$ 165,480$ 155,832$ (38,866)$ 85,136$ (24,546)$ 26,517$
PRIOR TO 2016
PRODUCTION
COSTS
ACCOUNTED
FOR IN
SEPARATE
FUND
34
Fiscal Year 2020 12/31/2018 14
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
OPERATING INCOME
701-3720-0-0-00 SEWER BILLINGS 947,618$ 1,005,329$ 1,098,938$ 1,136,667$ 1,213,153$ 1,212,400$ 1,249,355$
TOTAL 947,618$ 1,005,329$ 1,098,938$ 1,136,667$ 1,213,153$ 1,212,400$ 1,249,355$
OPERATING EXPENDITURES
701-4110-75-0000 SS REGULAR EMPLOYEE 200,036$ 203,152$ 218,382$ 219,484$ 229,488$ 222,038$ 227,425$
701-4111-75-0000 SS OVERTIME EMPLOYEE 20,390 15,398 18,028 23,832 24,606 24,125 25,098
701-4121-75-0000 SS PERA 15,100 15,730 16,431 17,096 19,057 18,462 18,939
701-4122-75-0000 SS FICA/MEDICARE 15,205 15,791 16,437 16,197 19,438 18,831 19,318
701-4131-75-0000 SS INSURANCE HEALTH 40,215 42,862 41,725 42,222 44,574 44,277 42,919
701-4135-75-0000 SS INSURANCE WC 4,522 5,314 4,685 4,483 4,687 4,687 4,417
701-4211-75-0000 SS OFFICE SUPPLIES - - - - 150 150 150
701-4212-75-0000 SS MOTOR FUELS 8,710 6,221 6,825 8,945 10,396 8,475 8,860
701-4226-75-0000 SS GENERAL SUPPLIES 4,704 3,128 (120) 1,282 1,250 1,125 1,275
701-4300-75-0000 SS AUDITOR 4,933 5,880 6,785 7,443 7,420 7,476 7,601
701-4309-75-0000 SS IT & SFTW SUPPORT 7,668 8,148 12,205 13,612 15,405 15,405 16,820
701-4310-75-0000 SS MISC CONTRACTED SERVICES 2,428 331 273 1,704 4,700 2,513 3,350
701-4325-75-0000 SS COMMUNICATIONS 5,112 3,964 3,136 3,263 3,408 3,560 3,780
701-4335-75-0000 SS BKUP RESTORATION COSTS - - - 5,123 10,000 - 10,000
701-4339-75-0000 SS EQUIP REPAIRS & MAINTENANCE 15,700 2,487 17,438 35,085 13,500 8,660 13,770
701-4341-75-0000 SS TRAINING, CONF. & MTG.885 934 205 - 1,100 650 1,122
701-4341-75-0100 SS TUITION- CERTIFICATIONS 245 - - 1,170 575 575 587
701-4342-75-0000 SS MEMBERSHIP & DUES - - 238 1,131 - 904 950
701-4350-75-0000 SS PRINTING AND POSTAGE 1,688 1,681 4,303 2,476 4,335 2,750 3,250
701-4365-75-0000 SS INSURANCE PROPERTY/ LIABILITY 16,118 13,100 9,352 11,686 11,134 10,500 9,981
701-4375-75-0000 SS MCES WASTE TREATMENT CHARGE 593,381 576,237 643,390 708,567 733,670 733,670 712,664
701-4381-75-0000 SS ELECTRIC AND GAS UTILITIES 6,581 10,301 9,654 8,609 9,866 9,309 10,083
TOTAL 963,621$ 930,659$ 1,029,372$ 1,133,409$ 1,168,759$ 1,138,143$ 1,142,359$
OPERATING INCOME (LOSS)(16,003)$ 74,670$ 69,566$ 3,258$ 44,394$ 74,257$ 106,996$
SEWER OPERATIONS
35
Fiscal Year 2020 12/31/2018 14
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
SEWER OPERATIONS
OTHER (INCOME) / EXPENSE
701-3723-0-0-00 SEWER CONNECTION FEES (5,950)$ (7,650)$ (23,800)$ (22,100)$ (34,000)$ (34,000)$ (34,000)$
701-3891-0-0-00 SS MISCELLANEOUS INCOME (16,001)(6,305)(12,559)(650)(650)(650)(650)
701-3910-0-0-00 SS SALE OF ASSETS 0 (180)0
701-4499-75-0000 SS MISCELLANEOUS EXPENSE 813 90 170 100 100 100 100
TOTAL (21,139)$ (14,045)$ (36,189)$ (22,650)$ (34,550)$ (34,550)$ (34,550)$
NET INCOME (LOSS) BEFORE DEPRECIATION 5,135$ 88,715$ 105,754$ 25,908$ 78,944$ 108,807$ 141,546$
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 2020 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
REVENUES
301-3101-0-0-00 PROPERTY TAX LEVY/MVHC 130,312$ 138,346$ 156,028$ 162,542$ 170,263$ 178,350$ 185,065$
301-3804-0-0-00 REFUNDS AND REIMBURSEMENTS 2,372 - 31,678 1,131 500 500 500
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 286,864$ 138,346$ 187,706$ 163,673$ 170,913$ 179,000$ 185,715$
EXPENDITURES
301-4110-00-0000 REGULAR EMPLOYEE 76,197$ 81,391$ 85,562$ 90,719$ 95,575$ 95,575$ 99,278$
301-4121-00-0000 PERA 5,681 6,078 6,411 6,775 7,168 7,168 7,446
301-4122-00-0000 FICA/MEDICARE 5,742 6,126 6,439 6,718 7,311 7,311 7,595
301-4131-00-0000 INSURANCE HEALTH 11,173 12,497 12,156 12,179 12,508 12,508 13,063
301-4135-00-0000 INSURANCE WC 248 326 895 878 914 1,040 964
301-4300-00-0000 PROFESSIONAL SERVICES 4,111 5,452 6,113 4,389 6,250 6,250 6,250
301-4302-00-0100 COMP PLAN/REDEVELOPMENT - PLANNER - - - 21,985 20,000 20,000 20,000
301-4321-00-0000 GMHC - PROGRAM FEE 12,500 40,676 10,417 985 600 600 720
301-4322-00-0000 SALO PARK MAINT. CONTRACT - 320 - - - - -
301-4324-00-0000 ECONOMIC DEVELOPMENT 2,250 2,250 2,588 3,090 2,250 2,250 2,250
301-4343-00-0000 HOUSING PLANNER - - - 1,248 - 3,415 27,500
301-4499-00-0000 MISCELLANEOUS EXPENSE - .680 - - - -
301-4920-00-0000 TRANSFERS-OUT - - - - - - -
TOTAL 117,902$ 155,116$ 131,259$ 148,966$ 152,577$ 156,118$ 185,066$
NET CHANGE 168,962$ (16,770)$ 56,447$ 14,707$ 18,336$ 22,883$ 649$
BEGINNING FUND BALANCE (159,775)$ 9,188$ (7,582)$ 48,865$ 63,572$ 63,572$ 86,454$
ENDING FUND BALANCE 9,188$ (7,582)$ 48,865$ 63,572$ 81,908$ 86,454$ 87,104$
HOUSING & REDEVELOPMENT AUTHORITY
38
Fiscal Year 2020 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
REVENUES
225-3362-0-0-01 SCORE INCENTIVE GRANTS RC -$ -$ -$ -$ 1,694$ 1,694$ 1,694$
225-3362-0-0-02 RECYCLING GRANT HC 21,327 20,768 18,989 16,150 14,538 15,238 14,538
225-3410-0-1-00 CLEAN-UP DAY FEES 3,465 2,636 3,598 4,282 4,025 4,017 4,025
225-3810-0-0-00 INVESTMENT INCOME 125 182 141 244 50 50 50
225-3891-0-0-00 MISCELLANEOUS REVENUE - - - - - - -
225-3920-0-0-00 TRANSFERS-IN LIQUOR - - - - - - -
TOTAL 24,918$ 23,586$ 22,728$ 20,676$ 20,307$ 20,999$ 20,307$
EXPENDITURES
225-4110-00-0000 REGULAR EMPLOYEE 5,494$ 6,143$ 6,330$ 7,259$ 8,026$ 8,026$ 8,319$
225-4111-00-0000 OVERTIME EMPLOYEE 39 - - - - 3 -
225-4121-00-0000 PERA 427 461 475 544 602 602 624
225-4122-00-0000 FICA/MEDICARE 424 470 484 555 614 614 636
225-4131-00-0000 INSURANCE HEALTH 1,370 1,690 1,652 1,723 1,793 1,793 1,869
225-4345-00-0001 RC ORGANICS PUBLIC EDUCATION - - - - 847 847 -
225-4345-00-0002 RC BULKY WASTE PUBLIC EDUCATION - - - - 847 847 -
225-4350-00-0000 NEWSLETTER COSTS 5,178 4,557 5,756 6,243 6,140 7,560 7,711
225-4435-00-0000 CLEAN-UP DAY COSTS 5,861 3,731 6,033 5,549 5,750 6,823 6,959
225-4499-00-0000 MISCELLANEOUS EXPENSE - - - - - - -
225-4920-00-0000 TRANSFERS-OUT - - - - - - -
TOTAL 18,794$ 17,052$ 20,729$ 21,874$ 24,619$ 27,115$ 26,119$
NET CHANGE 6,124$ 6,534$ 1,999$ (1,197)$ (4,312)$ (6,116)$ (5,812)$
BEGINNING FUND BALANCE 52,640 11,792 18,326 19,029 17,831 17,831 11,715
ENDING FUND BALANCE 58,764$ 18,326$ 20,325$ 17,831$ 13,519$ 11,715$ 5,903$
RECYCLING FUND
39
Fiscal Year 2020 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
REVENUES
230-3360-0-0-00 GRANT REVENUE -$ -$ -$ -$ -$ -$ -$
230-3520-0-0-00 FORFEITURES 5,721 9,810 4,400 12,964 2,750 2,750 2,750
230-3810-0-0-00 INVESTMENT INCOME 362 418 302 491 425 425 425
230-3891-0-0-00 MISCELLANEOUS INCOME - - - - - - -
230-3910-0-0-00 SALE OF ASSETS - - - -
230-3920-0-0-00 TRANSFER-IN - - - -
TOTAL 6,084$ 10,228$ 4,702$ 13,455$ 3,175$ 3,175$ 3,175$
EXPENDITURES
230-4221-00-0000 SUPPLIES- EQUIPMENT 6,102 -$ -$ -$ 15,000$ 15,000$ 15,000$
230-4226-00-0000 GENERAL SUPPLIES 839 - - - 541 541 552
230-4310-00-0000 EAST METRO SWAT MEMBERSHIP 3,082 2,903 3,253 - 4,000 4,000 4,000
230-4341-00-0000 TRAINING - - - - - - -
230-4499-00-0000 MISCELLANEOUS EXPENSE 1,086 857 708 1,454 1,000 1,000 1,000
230-4530-00-0000 POLICE EQUIPMENT PURCHASED - - 2,817 5,716 - - -
TOTAL 11,109$ 3,760$ 6,778$ 7,170$ 20,541$ 20,541$ 20,552$
NET CHANGE (5,025)$ 6,468$ (2,076)$ 6,285$ (17,366)$ (17,366)$ (17,377)$
BEGINNING FUND BALANCE 31,171 26,147 32,615 30,538 36,823 36,823 19,457
ENDING FUND BALANCE 26,147$ 32,615$ 30,538$ 36,823$ 19,457$ 19,457$ 2,080$
FORFEITURE FUND
40
Fiscal Year 2020 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
REVENUES
240-3440-0-0-00 INSTRUCTOR FEES 3,662$ 3,623$ 1,934$ 2,717$ 2,500$ 2,500$ 2,500$
240-3891-0-0-00 MISCELLANEOUS INCOME 43 61 - 92 25 25 25
TOTAL 3,705$ 3,684$ 1,934$ 2,809$ 2,525$ 2,525$ 2,525$
EXPENDITURES
240-4110-00-0000 REGULAR EMPLOYEE 1,420$ 1,260$ 300$ 600$ 1,000$ 1,000$ 1,000$
240-4121-00-0000 PERA/FICA - - - - - - -
240-4225-00-0000 TRAINING SUPPLIES 1,043 2,062 1,026 635 750 750 750
240-4426-00-0000 GENERAL SUPPLIES - - - - 100 100 100
240-4499-00-0000 MISCELLANEOUS EXPENSE - - -
TOTAL 2,463$ 3,322$ 1,326$ 1,235$ 1,850$ 1,850$ 1,850$
NET CHANGE 1,242$ 362$ 608$ 1,574$ 675$ 675$ 675$
BEGINNING FUND BALANCE 2,910 4,152 4,514 5,123 6,697 6,697 7,372
ENDING FUND BALANCE 4,152$ 4,514$ 5,123$ 6,697$ 7,372$ 7,372$ 8,047$
FIRE EDUCATOR/TRAINING
41
Fiscal Year 2020 12/31/2015
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2015 2016 2017 2018 2019 2019 2020
REVENUES
601-3410-0-0-00 RENTAL RECEIPTS (SCHOOL DISTRICT)125,000$ 125,000$ 127,500$ 127,300$ 127,300$ 127,300$ 127,300$
601-3810-0-0-00 INTEREST EARNINGS 430 859 643 787 425 425 425
601-3891-0-0-00 MISC INCOME-INSURANCE - - - - - - -
601-3920-0-0-00 RENT TRANSFER 78,650 81,800 85,890 90,185 94,694 94,694 96,588
TOTAL 204,080$ 207,659$ 214,033$ 218,272$ 222,419$ 222,419$ 224,313$
EXPENDITURES
601-4110-00-0000 CC REGULAR EMPLOYEE 10,611$ 10,883$ 30,234$ 31,199$ 32,425$ 32,425$ 33,889$
601-4111-00-0000 CC OVERTIME EMPLOYEE 24 55 167 199 200 211 200
601-4121-00-0000 CC PERA 842 882 2,375 2,505 2,577 2,577 2,693
601-4122-00-0000 CC FICA/MEDICARE 839 897 2,415 2,545 2,610 2,610 2,727
601-4131-00-0000 CC INSURANCE HEALTH 1,779 1,946 5,555 5,858 6,231 6,231 6,461
601-4135-00-0000 CC INSURANCE WC 186 339 1,347 700 753 1,207 1,396
601-4226-00-0000 CC GENERAL SUPPLIES 3,489 2,579 2,403 1,732 1,767 3,101 1,802
601-4309-00-0000 CC CONTRACTED SECURITY MONITORING 42,936 42,976 - 812 - 240 260
601-4310-00-0000 CC RUGS AND REFUSE SERVICES 3,978 3,816 3,764 3,468 3,590 5,118 3,716
601-4325-00-0000 CC COMMUNICATIONS 1,820 1,851 3,396 1,097 2,711 731 910
601-4340-00-0000 CC REPAIRS & MAINTENANCE 37,371 15,465 23,779 21,846 22,938 22,000 26,000
601-4381-00-0000 CC ELECTRIC & GAS UTILITIES 61,262 63,390 55,643 63,954 62,529 62,529 63,780
601-4365-00-0000 CC INSURANCE PROPERTY / LIABILITY 3,997 3,686 3,545 4,369 4,992 4,992 4,752
TOTAL 169,135$ 148,765$ 134,623$ 140,284$ 143,323$ 143,972$ 148,585$
NET INCOME 34,946 58,894 79,410 77,987 79,096 78,447 75,728
NET CHANGE IN ASSETS / LIABILITIES - - - - - - -
TRANSFER TO BUILDING IMP FUND (25,000) (25,000) (85,890) (90,185) (94,694) (94,694) (96,588)
BEGINNING FUND BALANCE 15,815 25,761 59,655 53,175 40,977 40,977 24,730
ENDING FUND BALANCE 25,761$ 59,655$ 53,175$ 40,977$ 25,380$ 24,730$ 3,870$
COMMUNITY SERVICE CENTER
42
• Capital Equipment
• Building Improvements
• Street Improvements
• Public Utilities Infrastructure
• Stormwater Improvements
• Park Improvements
CAPITAL FUNDS
43
Fiscal Year 2020
SOURCES 2019
Est. Actual
2019 2020 2021 2022 2023 2024 2025-2030 2031-2036
Capital Improvement Levy 258,200$ 258,200$ 283,200$ 308,200$ 333,200$ 358,200$ 383,200$ 2,824,200$ 3,724,200$
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 5,000 25,000 15,000 15,000 15,000 15,000 15,000 90,000 90,000
Donations/Grants - - - - - 61,600 90,000 - 33,000
Interest / Equipment note proceeds 6,500 9,500 8,000 5,000 4,000 2,000 625,750 754,000 5,000
TOTAL 359,700$ 382,700$ 396,200$ 418,200$ 442,200$ 526,800$ 1,203,950$ 4,208,200$ 4,392,200$
Uses
Police 146,380$ 73,935$ 125,407$ 192,196$ 201,801$ 154,486$ 105,180$ 1,022,818$ 1,140,665$
Fire 107,297 93,808 104,554 175,002 141,184 325,890 240,300 1,227,399 1,553,561
Administration/Finance 23,096 31,376 4,240 26,500 30,307 5,825 65,850 153,962 122,289
Streets 170,350 92,320 105,123 78,258 46,800 81,730 38,083 322,910 326,165
Parks 18,530 10,384 67,152 83,708 72,486 9,599 5,082 105,831 537,776
DAILY OPERATIONS-MINIMAL EQUIPMENT NEEDS 465,653 301,824 406,476 555,665 492,578 577,530 454,495 2,832,919 3,680,456
MINIMAL SHORTFALL (105,953)$ 80,876$ (10,276)$ (137,465)$ (50,378)$ (50,730)$ 749,455$ 1,375,281$ 711,744$
SPECIFIC OPERATIONS - EQUIPMENT NEEDS
Scheduled Items
Fire Engines*- - - - - - 591,701 706,522 -
Dump Trucks (moved 1 DT to utility fund)- - - - - 220,000 - 270,108 331,870
F750 High Ranger Aerial Truck - - - - - - - 184,566 -
1995 Street 444G Front-End Loader - - 185,000 - - - - - -
1999 Parks 4500 Tractor - - - - - 83,022 - - -
- - 185,000 - - 303,022 591,701 1,161,195 331,870
OVERALL SHORTFALL (105,953)$ 80,876$ (195,276)$ (137,465)$ (50,378)$ (353,752)$ 157,754$ 214,085$ 379,874$
NET CHANGE (105,953)$ 80,876$ (195,276)$ (137,465)$ (50,378)$ (353,752)$ 157,754$ 214,085$ 379,874$
BEGINNING CASH BALANCE 696,746$ 590,793$ 671,669$ 476,393$ 338,928$ 288,550$ (65,202)$ 92,552$ 306,637$
ENDING CASH BALANCE 590,793$ 671,669$ 476,393$ 338,928$ 288,550$ (65,202)$ 92,552$ 306,637$ 686,511$
* CURRENT PLAN IS TO FINANCE FUTURE ENGINE PURCHASES, UNLESS POST 2023 DEBY LEVY FUNDING IS AVAILABLE
CAPITAL EQUIPMENT 2020 - 2036
44
Fiscal Year 2020
2019
EST. ACTUAL
2019 2020 2021 2022 2023 2024 2025-2030 2031-2036
Police Department
Squads 85,655 - 81,675 84,050 83,996 37,129 89,112 454,393 526,039
Unmarked - - - 32,630 33,446 34,282 - 116,579 135,231
Retired to Other Services - - 796 820 1,689 - 896 7,011 4,712
Technology 38,000 35,299 18,570 22,401 29,359 47,472 3,456 228,724 193,102
Specialty Equipment 22,172 23,147 15,396 15,110 6,636 17,273 10,111 96,598 126,869
Investigative Equipment - - 3,412 4,100 - - 965 14,963 6,985
General Equipment 552 15,489 5,559 33,086 46,676 18,329 640 104,551 147,727
TOTAL PD 146,380$ 73,935$ 125,407$ 192,196$ 201,801$ 154,486$ 105,180$ 1,022,818$ 1,140,665$
Fire Department
Apparatus - - - 90,000 46,897 - 591,701 821,159 63,026
Station Based Equipment - - - - - - 1,920 13,183 62,966
Protective Gear 5,520 6,285 16,398 - 14,478 246,400 51,197 54,548 154,934
Technology 13,289 10,189 6,319 5,505 7,359 10,340 5,760 81,637 47,668
Protective Equipment/Tools 20,900 16,099 3,700 10,000 6,650 - 27,855 99,470 69,561
Office Furniture 1,987 - 9,038 2,047 - 5,000 - 43,274 22,853
Debt Service Payments 65,600 61,235 69,100 67,450 65,800 64,150 153,568 820,649 1,132,553
TOTAL FD 107,297$ 93,808$ 104,554$ 175,002$ 141,184$ 325,890$ 832,001$ 1,933,920$ 1,553,561$
Administration/Finance
Computer Hardware 5,330 10,697 2,250 16,500 15,655 825 10,850 55,462 54,318
Computer Software - - - - - - 55,000 7,500 -
Furniture and Equipment 15,834 18,747 - - 5,000 - - 75,000 50,000
Council Chambers 1,932 1,932 1,990 10,000 9,652 5,000 - 16,000 17,971
TOTAL AF 23,096$ 31,376$ 4,240$ 26,500$ 30,307$ 5,825$ 65,850$ 153,962$ 122,289$
DEPARTMENTAL SUMMARIES 2020-2036
45
Fiscal Year 2020
2019
EST. ACTUAL
2019 2020 2021 2022 2023 2024 2025-2030 2031-2036
DEPARTMENTAL SUMMARIES 2020-2036
PUBLIC WORKS
Streets Department
Fleet replacements 34,779 29,163 - 55,638 38,003 59,026 32,643 41,527 269,978
Plows/Dump trucks - - - - - 220,000 - 277,938 331,870
Heavy Equipment 6,623 3,832 189,928 5,051 5,177 5,307 5,439 252,285 41,301
Speciality Equipment 128,949 59,325 100,195 17,570 3,619 17,397 - 21,267 14,886
TOTAL 170,350$ 92,320$ 290,123$ 78,258$ 46,800$ 301,730$ 38,083$ 593,018$ 658,035$
Parks Department
Fleet replacements - - - 49,781 - - - 103,894 133,495
Heavy Equipment 7,729 4,588 1,137 5,857 5,302 73,727 - 103,460 59,655
Mowers 9,753 552 62,546 18,571 45,744 - 1,280 29,291 224,740
Field Maintenance - - - 4,685 18,906 - - 21,132 54,214
Rink Maintenance - 2,539 - 586 - 12,029 640 4,380 31,484
Speciality Equipment 1,049 2,705 3,468 4,228 2,534 6,866 3,162 28,238 34,189
TOTAL 18,530$ 10,384$ 67,152$ 83,708$ 72,486$ 92,621$ 5,082$ 290,397$ 537,776$
TOTAL PW 188,881$ 102,704$ 357,275$ 161,967$ 119,286$ 394,351$ 43,165$ 883,414$ 1,195,811$
GRAND TOTAL 465,653$ 301,824$ 591,476$ 555,665$ 492,578$ 880,552$ 1,046,196$ 3,994,115$ 4,012,326$
46
Fiscal Year 2020
SOURCES 2019
Est. Actual
2019 2020 2021 2022 2023 2024 2025-2030 2031-2036
Community Center Fund Transfer (1)90,000$ 94,694$ 96,588$ 98,520$ 118,520$ 120,000$ 120,000$ 720,000$ 720,000$
Reimbursement for Liquor Stores - - - - 99,000 - 5,500 118,460 -
Public Facilities Capital Levy (2)78,000 78,000 83,000 88,000 93,000 98,000 103,000 712,000 750,000
TOTAL 168,000$ 172,694$ 179,588$ 186,520$ 310,520$ 218,000$ 228,500$ 1,550,460$ 1,470,000$
USES City Hall/Community Center 109,000$ -$ 120,000$ 177,100$ 207,500$ -$ 16,000$ 414,122$ 383,350$
Fire Station 12,000 - 12,000 - 30,000 - 31,000 185,917 67,500
Public Works 12,000 - 12,000 - 7,500 48,861 40,640 384,553 140,000
Park Shelters 8,000 16,954 - 34,000 5,000 14,000 - 70,730 24,000
Liquor Stores - - - - 99,000 - 5,500 118,460 -
TOTAL 141,000$ 16,954$ 144,000$ 211,100$ 349,000$ 62,861$ 93,140$ 1,173,782$ 614,850$
NET CHANGE 27,000 155,740 35,588 (24,580) (38,480) 155,139 135,360 376,678 855,150
BEGINNING CASH BALANCE 347,435 347,435 503,175 538,763 514,183 475,703 630,842 766,202 1,142,880
ENDING CASH BALANCE 374,435$ 503,175$ 538,763$ 514,183$ 475,703$ 630,842$ 766,202$ 1,142,880$ 1,998,030$
(1) Community Center fund transfer increase coincides with increase in School District rent in 2022.
(2) Additional Building Improvement Levy of $5,000 annually, beginning in 2019, ending in 2029.
BUILDINGS IMPROVEMENT PLAN 2020 - 2036
47
Fiscal Year 2020
SOURCES 2019
Est. Actual
2019 2020 2021 2022 2023 2024 2025-2030 2031-2036
Bond Proceeds 1,150,000$ 1,213,141$ 1,982,000$ 2,352,000$ 2,351,000$ 1,826,000$ 2,413,000$ 14,358,000$ 1,819,000$
Road Improvement Levy 1,914,886 1,914,886 1,927,204 1,928,941 1,948,102 1,990,213 2,399,681 15,646,465 12,331,369
Prepaid Assessments - - 166,152 146,548 173,867 146,189 205,641 1,222,486 485,163
MSA Funds - not part of DLR - - - - 30,000 60,000 340,000 1,250,000 1,250,000
Grant Funding - - - - - - - - -
Debt Levy Reduction Funding 377,509 377,509 343,177 375,591 313,049 302,016 13,722 - -
Miscellaneous - - - - - - - - -
TOTAL 3,442,395$ 3,505,536$ 4,418,533$ 4,803,080$ 4,816,018$ 4,324,418$ 5,372,044$ 32,476,951$ 15,885,532$
USES
Streets/Utilities Reconstruction (1)1,471,640$ 1,471,640$ 1,915,440$ 2,372,212$ 3,275,140$ 2,256,639$ 2,603,009$ 15,251,045 -
Mill and Overlays - - - - - - - 253,278 1,808,914
Alleys - - - - - 80,000 60,000 188,851 373,380
Sidewalks/Street Lights - - - - - - - 458,481 1,723,111
Road Improvement debt 2,292,395 2,292,395 2,258,694 2,293,275 2,250,324 2,281,832 2,273,813 14,983,742 14,482,420
Miscellaneous - - - - - - - - -
TOTAL 3,764,035$ 3,764,035$ 4,174,134$ 4,665,487$ 5,525,464$ 4,618,471$ 4,936,822$ 31,135,397$ 18,387,826$
NET CHANGE (321,640)$ (258,499)$ 244,399$ 137,593$ (709,446)$ (294,053)$ 435,222$ 1,341,555$ (2,502,294)$
BEGINNING ACTIVITY - (321,640) (321,640) (77,241) 60,352 (649,094) (943,147) (507,925) 833,630
CUMULATIVE ACTIVITY (321,640)$ (580,139)$ (77,241)$ 60,352$ (649,094)$ (943,147)$ (507,925)$ 833,630$ (1,668,664)$
STREETS IMPROVEMENT PLAN 2020 - 2036
48
Fiscal Year 2020
SOURCES 2019
Est. Actual
2019 2020 2021 2022 2023 2024 2025-2030 2031-2036
Interfund Loan collections (1)45,766 45,766 45,470 198,667 191,976 185,285 178,594 690,050 -
Utility Fund Transfer (2)- - - - - - - 225,000 1,350,000
Connection fees 8,500 8,500 85,000 17,000 - - - - -
Interest and other income 46,183 46,183 55,058 48,256 47,691 58,868 58,868 288,348 360,318
TOTAL 100,449$ 100,449$ 185,529$ 263,923$ 239,667$ 244,153$ 237,462$ 1,203,398$ 1,710,318$
USES
Water Infrastructure 80,920 37,871 12,500 18,843 17,500 197,675 43,450 1,487,129 562,421
Water Equipment 2,492 2,492 2,232 38,791 905 1,933 1,600 72,973 152,012
Sewer Infrastructure 15,000 - 15,000 - - - - 25,000 60,000
Sewer Equipment 382,492 2,492 382,232 3,651 905 1,933 1,600 72,973 736,709
Fiber Infrastructure 33,213 2,500 - - 15,000 - - 22,000 29,000
TOTAL 514,117$ 45,355$ 411,964$ 61,285$ 34,310$ 201,542$ 46,650$ 1,680,076$ 1,540,142$
NET CHANGE (413,669)$ 55,093$ (226,435)$ 202,638$ 205,357$ 42,611$ 190,812$ (476,678)$ 170,176$
BEGINNING CASH BALANCE 2,949,349 2,949,349 3,004,442 2,778,007 2,980,645 3,186,002 3,228,613 3,419,425 2,942,748
ENDING CASH BALANCE 2,535,680$ 3,004,442$ 2,778,007$ 2,980,645$ 3,186,002$ 3,228,613$ 3,419,425$ 2,942,748$ 3,112,924$
(1) Principal collection of $959,326 estimated to begin 2021.
(2) Utility Fund Transfer available upon retirement of Water Bonds in 2024.
UTILITIES INFRASTRUCTURE 2020 - 2036
49
Fiscal Year 2020
SOURCES 2019
EST. ACTUAL
2019 2020 2021 2022 2023 2024 2025-2030 2031-2036
Stormwater fees UB 205,734$ 206,200$ 210,324$ 214,530$ 218,821$ 223,198$ 227,661$ 1,274,563$ 1,287,309$
Bond Proceeds- SLR Flooding (1)293,700 - - - - - - - -
Grants-Silver Lake Rd Flooding (1)500,000 - - - - - - - -
Grants-Industrial Park Flooding (2)250,000 - 250,000 - - - - - -
Grant-prior projects - 11,432 - - - - - - -
Interest 2,750 2,750 3,250 3,500 3,500 3,500 3,500 48,000 76,750
TOTAL 1,252,184$ 220,382$ 463,574$ 218,030$ 222,321$ 226,698$ 231,161$ 1,322,563$ 1,364,059$
USES
Stormwater Maintenance -$ -$ -$ 50,000$ -$ -$ -$ 155,000$ 280,000$
Flood Improvements (1)1,002,000 - 300,000 - - - - - -
Water Quality 31,530 32,289 53,104 49,160 50,663 317,217 53,823 434,832 878,095
Mandates 8,100 8,200 8,260 8,422 8,587 8,755 18,925 57,289 64,233
Annual Reconstruction 85,000 85,000 - 85,000 85,000 105,000 75,000 150,000 -
TOTAL 1,126,630 125,489 361,364 192,582 144,251 430,972 147,748 797,121 1,222,329
NET CHANGE 125,554$ 94,893$ 102,210$ 25,448$ 78,071$ (204,274)$ 83,413$ 525,442$ 141,730$
BEGINNING CASH BALANCE 97,650 97,650 192,543 294,753 320,201 398,272 193,997 277,411 802,853
ENDING CASH BALANCE 223,204$ 192,543$ 294,753$ 320,201$ 398,272$ 193,997$ 277,411$ 802,853$ 944,583$
STORMWATER 2020 - 2036
50
Fiscal Year 2020
2019
Est. Actual
2019 2020 2021 2022 2023 2024 2025-2030 2031-2036
SOURCES
Park Dedication Fees 1,500$ 1,500$ 2,000$ 7,500$ 1,500$ 1,500$ 1,500$ 9,000$ 9,000$
Donations - - - - - - - - -
Micellaneous Income 725 725 800 850 900 900 900 5,795 5,853
TOTAL 2,225$ 2,225$ 2,800$ 8,350$ 2,400$ 2,400$ 2,400$ 14,795$ 14,853$
USES
Central Park 4,150 5,612 2,800 - - - - - -
Emerald Park 5,000 6,686 2,100 - - - - - -
Salo Park - - - - - - - - -
Silver Point Park 3,434 32,108 1,200 - - - - - -
Trillium Park - - - - - - - - -
Water Tower Park 1,905 10,141 - - 63,000 - - - -
TOTAL 14,489 54,546 6,100 - 63,000 - - - -
NET CHANGE (12,264)$ (52,321)$ (3,300)$ 8,350$ (60,600)$ 2,400$ 2,400$ 14,795$ 14,853$
BEGINNING CASH BALANCE 121,660 121,660 69,339 66,039 74,389 13,789 16,189 18,589 33,384
ENDING CASH BALANCE 109,396$ 69,339$ 66,039$ 74,389$ 13,789$ 16,189$ 18,589$ 33,384$ 48,237$
PARK IMPROVEMENT 2020 - 2036
51
THIS PAGE LEFT INTENTIONALLY BLANK 52
•Street Improvements
•Tax Abatement and Lease Revenue
DEBT SERVICE FUNDS
53
Fiscal Year 2019 ‐ Estimated Actual1998‐2007 DS Funds2008 DS Fund2009 DS Fund2010 DS Fund2011 DS Fund 2012 DS Fund 2013 DS Fund 2014 DS Fund 2015 DS Fund 2016 DS Fund 2017 DS Fund 2018 DS Fund 2019 DS Fund Combined 503/345365 512 514 516 518 520 522 524526 528530 532 Est. ActualREVENUESSTREET IMPROVEMENT LEVY, LESS DLR410,601$ 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 ASSESSMENTS32,900 ‐ 18,158 4,849 12,207 34,097 15,916 29,089 26,972 40,415 33,258 63,838 ‐ 311,699 INVESTMENT INCOME20,100 2,500 2,100 1,450 2,925 5,650 4,100 2,900 5,600 2,800 6,650 4,900 160 61,835 OTHER‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUES463,601$ 152,306$ 181,807$ 102,923$ 140,002$ 165,389$ 103,540$ 178,537$ 172,109$ 147,957$ 231,502$ 248,587$ 160$ 2,288,420$ EXPENDITURESDEBT SERVICE: PRINCIPAL860,000 140,000 150,000 250,000 500,000 140,000 130,000 155,000 160,000 90,000 145,000 ‐ ‐ 2,720,000 INTEREST59,607 22,825 33,600 25,780 43,768 34,513 47,830 54,863 51,713 28,637 75,825 110,544 ‐ 589,504 PAYING AGENT FEES2,500 450 250 400 250 150 550 450 450 450 450 475 ‐ 6,825 PROFESSIONAL SERVICE3,000 250 200 150 125 150 150 150 150 150 150 150 ‐ 4,775 TOTAL EXPENDITURES925,107 163,525 184,050 276,330 544,143 174,813 178,530 210,463 212,313 119,237 221,425 111,169 ‐ 3,321,104 REVENUES OVER (UNDER) EXPENDITURES(461,506)$ (11,219)$ (2,243)$ (173,407)$ (404,141)$ (9,424)$ (74,990)$ (31,926)$ (40,204)$ 28,720$ 10,077$ 137,418$ 160$ (1,032,684)$ OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 20,908 20,908 PROJECT SAVINGS TRANSFERRED IN‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 128,500 ‐ ‐ 128,500 DLR TRANSFERS IN140,500 7,000 18,000 18,000 18,000 18,000 ‐ 9,000 9,000 ‐ ‐ ‐ ‐ 237,500 TOTAL OTHER FINANCING SOURCES140,500 7,000 18,000 18,000 18,000 18,000 ‐ 9,000 9,000 ‐ 128,500 ‐ 20,908 386,908 NET CHANGE IN FUND BALANCE(321,006)$ (4,219)$ 15,757$ (155,407)$ (386,141)$ 8,576$ (74,990)$ (22,926)$ (31,204)$ 28,720$ 138,577$ 137,418$ 21,068$ (645,776)$ EST. FUND BALANCE ‐ JANUARY 1 20191,501,685$ 173,756$ 132,946$ 174,240$ 388,375$ 374,135$ 312,304$ 208,658$ 394,851$ 175,997$ 375,743$ 263,943$ ‐$ 4,476,633$ EST. FUND BALANCE ‐ DECEMBER 31 2019 1,180,680$ 169,537$ 148,703$ 18,833$ 2,234$ 382,711$ 237,314$ 185,733$ 363,647$ 204,717$ 514,320$ 401,361$ 21,068$ 3,830,857$ 1) Deby Levy Reduction plan calls for use of Fund BalanceSTREET IMPROVEMENT DEBT SERVICE FUNDS54
Fiscal Year 2020 ‐ Budget1998‐2007 DS Funds2008 DS Fund2009 DS Fund2010 DS Fund2011 DS Fund 2012 DS Fund 2013 DS Fund 2014 DS Fund 2015 DS Fund 2016 DS Fund 2017 DS Fund 2018 DS Fund 2019 DS Fund Combined Est. Budget503/345365 512 514 516 518 520 522 524 526 528 530 532 2019REVENUESSTREET IMPROVEMENT LEVY, LESS DLR420,310$ 163,762$ 180,611$ 40,944$ 71,800$ 100,121$ 117,984$ 123,663$ 166,454$ 83,349$ 173,296$ 180,959$ 103,950$ 1,927,203$ SPECIAL ASSESSMENTS32,900 ‐ 17,461 4,458 11,435 19,091 15,469 19,438 26,608 19,681 32,709 41,657 ‐ 240,907 INVESTMENT INCOME16,200 2,500 2,325 450 450 5,300 3,500 2,600 5,300 2,900 7,600 6,000 950 56,075 OTHER‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUES469,410 166,262 200,397 45,852 83,685 124,512 136,953 145,701 198,362 105,930 213,605 228,616 104,900 2,224,185 EXPENDITURESDEBT SERVICE: PRINCIPAL635,000 145,000 150,000 ‐ ‐ 145,000 115,000 130,000 160,000 90,000 150,000 145,000 ‐ 1,865,000 INTEREST28,322 20,025 33,600 23,416 31,912 31,663 24,020 42,630 48,513 26,838 71,400 88,375 20,908 491,621 PAYING AGENT FEES2,500 450 250 400 250 150 550 450 450 450 ‐ ‐ 450 6,350 PROFESSIONAL SERVICE3,000 250 3,250 150 125 150 150 150 150 150 150 150 150 7,975 TOTAL EXPENDITURES668,822 165,725 187,100 23,966 32,287 176,963 139,720 173,230 209,113 117,438 221,550 233,525 21,508 2,370,946 REVENUES OVER (UNDER) EXPENDITURES(199,412)$ 538$ 13,297$ 21,886$ 51,398$ (52,451)$ (2,767)$ (27,529)$ (10,751)$ (11,508)$ (7,945)$ (4,909)$ 83,392$ (146,761)$ (1)OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PROJECT SAVINGS TRANSFERED IN‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ DLR TRANSFERS IN‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL OTHER FINANCING SOURCES‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ NET CHANGE IN FUND BALANCE(199,412)$ 538$ 13,297$ 21,886$ 51,398$ (52,451)$ (2,767)$ (27,529)$ (10,751)$ (11,508)$ (7,945)$ (4,909)$ 83,392$ (146,761)$ FUND BALANCE ‐ JANUARY 1 20201,180,680 169,537 148,703 18,833 2,234 382,711 237,314 185,733 363,647 204,717 514,320 401,361 21,068 3,830,857 EST. FUND BALANCE ‐ DECEMBER 31 2020981,267$ 170,075$ 162,000$ 40,719$ 53,632$ 330,261$ 234,547$ 158,204$ 352,897$ 193,210$ 506,375$ 396,452$ 104,460$ 3,684,096$ 1) Deby Levy Reduction plan called for use of Fund BalanceSTREET IMPROVEMENT DEBT SERVICE FUNDS55
Fiscal Year 2019 ‐ Estimated ActualEMERALD PARK HISP / MIRROR LAKE502536502/536311REVENUESTAX ABATEMENT/ LEASE REVENUE LEVY120,068$ 102,585$ 222,653$ 343,347$ (1)ISD DEBT CONTRIBUTION‐ ‐ ‐ ‐ INVESTMENT INCOME2,750 950 3,700 7,500 OTHER / BOND PROCEEDS‐ ‐ ‐ ‐ TOTAL REVENUES122,818$ 103,535$ 226,353$ 350,847$ EXPENDITURESDEBT SERVICE: PRINCIPAL95,000 85,000 180,000 335,000 INTEREST20,775 13,550 34,325 42,490 PAYING AGENT FEES200 450 650 200 PROFESSIONAL SERVICE130 250 380 500 TOTAL EXPENDITURES116,105 99,250 215,355 378,190 REVENUES OVER (UNDER) EXPENDITURES6,713$ 4,285$ 10,998$ (27,343)$ OTHER FINANCING SOURCES (USES) BOND PREMIUM / ISSUANCE COSTS‐ ‐ ‐ ‐ TRANSFERS IN‐ ‐ ‐ ‐ TOTAL OTHER FINANCING SOURCES‐ ‐ ‐ ‐ NET CHANGE IN FUND BALANCE6,713$ 4,285$ 10,998$ (27,343)$ FUND BALANCE ‐ JANUARY 1 2019391,904$ 626,567$ EST. FUND BALANCE ‐ DECEMBER 31 2019402,902$ 599,224$ 1) Deby Levy Reduction plan called for reduced levyCOMBINED TAX ABATEMENTPUBLIC FACILITIES LEASE REVENUETAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDS 56
Fiscal Year 2020 ‐ BudgetEMERALD PARK HISP / MIRROR LAKE502536502/536311REVENUESTAX ABATEMENT/ LEASE REVENUE LEVY112,325$ (1)106,050$ 218,375$ 341,602$ (1)ISD DEBT CONTRIBUTION‐ ‐ ‐ ‐ INVESTMENT INCOME2,500 850 3,350 6,000 OTHER‐ HISP GRANT‐ ‐ ‐ ‐ TOTAL REVENUES114,825$ 106,900$ 221,725$ 347,602$ EXPENDITURESDEBT SERVICE: PRINCIPAL95,000 85,000 180,000 345,000 INTEREST17,925 11,850 29,775 35,690 PAYING AGENT FEES115 450 565 200 PROFESSIONAL SERVICE250 250 500 500 TOTAL EXPENDITURES113,290 97,550 210,840 381,390 REVENUES OVER (UNDER) EXPENDITURES1,535$ 9,350$ 10,885$ (33,788)$ OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST‐ ‐ ‐ ‐ TRANSFERS IN‐ ‐ ‐ ‐ TOTAL OTHER FINANCING SOURCES‐ ‐ ‐ ‐ NET CHANGE IN FUND BALANCE1,535$ 9,350$ 10,885$ (33,788)$ EST. FUND BALANCE ‐ JANUARY 1 2020402,902$ 599,224$ EST. FUND BALANCE ‐ DECEMBER 31 2020413,787$ 565,436$ 1) Deby Levy Reduction plan calles for reduced levyTAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDSCOMBINED TAX ABATEMENTPUBLIC 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 2020 Budget
(Significant Steps)
January 10 & 11, 2019 Goal Setting, Financial Management and Planning.
March 26, 2019 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.
June 3, 2019 Council work session to review existing infrastructure improvement
schedule and 2020 Debt levy
August 5, 2019 Council work session to review revised infrastructure improvement schedule
and preliminary 2020 Budget & Property Tax Levy.
August 27, 2019 Presentation of Proposed 2020 Budget & Preliminary Property Tax Levy to
the City Council.
September 10, 2019 Public Hearing to pass resolution setting the Preliminary 2020
Budget and Property Tax Levy
September – December: City Manager & Staff meet to confirm parameters and estimates used in
budget process.
October 15 & 22, 2019 Capital Improvement plan for 2020-2036 discussed at October 15th work
session and approved at October 22nd City Council meeting.
December 10, 2019: Presentation of 2020 Budget and Final Property Tax Levy with Public Input:
» Approving the Final 2020 Budget and Property Tax Levy
» Adoption of 2020 Budget and Property Tax Levy
60
AVERAGE HOME VALUATION = $322,000
ANNUAL BUDGET TAXES =$1,270.94
ROAD LEVY TAXES = $506.94
PUBLIC FACILITIES - P/W & FIRE $94.98
TAX ABATEMENT $89.62
CAPITAL IMPROVEMENTS $101.82
TOTAL CITY PROPERTY TAXES = $2,064.30
2020 TAX LEVY % OF TAXES
EXPENDITURES BUDGET EXPENDITURES BUDGET PAID
Mayor / Council 88,793$ 72,755$ 1.59%20.23$
Cable Franchise 48,361 - 0.00%-
General Management 231,175 189,420 4.14%52.67
Administrative Services 123,402 101,113 2.21%28.11
Financial Services 297,217 115,388 2.52%32.09
Assessing 72,921 59,750 1.31%16.61
Legal 142,250 100,250 2.19%27.87
Planning 80,258 65,762 1.44%18.28
City Buildings 219,257 179,655 3.93%49.95
Emergency Management 83,937 68,776 1.50%19.12
Police Protection 2,701,641 1,748,346 38.25%486.12
Lauderdale Contract 747,071 - 0.00%-
Dare Education 14,500 - 0.00%-
Fire Protection 1,167,607 871,770 19.07%242.40
Inspections, Building/Plumbing/Heating/Health 103,695 - 0.00%-
Animal Control - - 0.00%-
Public Works 999,168 572,281 12.52%159.12
Parks 326,523 267,546 5.85%74.39
Other Expenditures (operating transfers)158,200 158,200 3.46%43.99
GENERAL FUND TOTAL EXPENDITURES 7,605,976$ 4,571,013$ 100.00%$1,270.94
ROAD LEVY 1,823,254$ $506.94
PUBLIC FACILITIES - P/W & FIRE 341,602$ $94.98
TAX ABATEMENT 322,325$ $89.62
CIP LEVY 366,200$ $101.82
TOTAL LEVY 7,424,394$ $2,064.30
How are my taxes used? - 2020
61
Positions From To
Elected Officials Mayor NA 8,700$
Mayor – Pro Tem NA 7,956$
Council Member NA 7,200$
City Manager NA 165,000$
Departmental Directors and Chiefs 115,006$ 128,662$
Departmental Assistants 80,000$ 111,995$
Senior Fire and Police 89,825$ 104,014$
All Other Full-time Employees:
Union
Fire Fighter 70,145$ 75,916$
Police - Patrol / Sergeant 68,048$ 94,052$
Public Works / Mechanic 55,761$ 68,613$
Non-Union Finance 53,310$ 60,000$
Liquor 30,880$ 76,843$
Police 41,018$ 70,741$
Part-time Employees:
From To
Volunteer Firefighters 13.73$ 16.03$
Code Enforcement Officers 20.26$ 21.00$
Liquor Clerks 13.23$ 14.89$
2020 Salary Range
2020 Hourly Rate
62
637
The audited Funds discussed below had a cumulative fund balance of $41,186,995 at 12/31/2018. A review
of those funds and a description of their intended sources and uses for budget years 2019 and 2020 are as
follows:
General Fund (101) – $2,507,764
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) – $19,128
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) – $36,824
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) – $6,744
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) – $583,570
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) – $63,641
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) – $626,567
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) – $637,312
The Capital Equipment Fund is used for major capital equipment purchases (refer to the 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.
An annual levy increase of $25,000 was established in 2019 in recognition of inflationary impacts over time.
CITY FUND BALANCES
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Equipment Certificates Fund (402) – $61,715
This fund supports the bond payments for the Equipment Certificates issued in 2016 for the purchase of a
fire truck. The 2017 bonds will be retired in 2027.
Public Utilities Infrastructure (450) – $3,942,395
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.
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) – $121,660
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) – $388,375
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) – $(83,177)
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) – $348,150
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. In 2019 an
annual $5,000 increase in the levy was established in recognition of inflationary impacts over time.
Street Improvement Bond Fund (various 500’s funds combined) – $4,476,633
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) – $379,891
This fund accounted for the costs associated with the feasibility and design costs, mill and overlays,
sidewalk improvements, intersection improvements, street lighting improvements and construction costs
associated with planned street improvements.
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Community Services/City Hall Fund (601) – $40,979
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) – $16,669,114
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.
Liquor Fund (705) – $2,184,515
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) – $8,015,951
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) – $159,244 (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 2018 totaled
$657,594. The City established an annual fund transfer in 2014 to meet severance obligations as they come
due.
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CITY OF SAINT ANTHONY
FINANCIAL MANAGEMENT POLICY
12/31/2019
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SUMMARY ................................................................................................................. I
REVENUE MANAGEMENT .......................................................................................... II
CASH AND INVESTMENTS .......................................................................................... III
RESERVES .................................................................................................................. IV
ANNUAL BUDGET ...................................................................................................... V
CAPITAL IMPROVEMENTS PLAN ................................................................................. VI
DEBT MANAGEMENT ................................................................................................. VII
ACCOUNTING, AUDITING, AND FINANCIAL REPORTING.............................................. VIII
RISK MANAGEMENT .................................................................................................. IX
EXHIBIT A
TABLE OF CONTENTS
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I. SUMMARY
Scope:
The purpose of a Financial Management Policy is to document the City’s financial policies. These policies
establish principles that allow both Staff and Council members make consistent and informed financial
decisions.
Purpose:
The City of St. Anthony is responsible for the adequate funding of services desired by the public, including
the provision and maintenance of public facilities, and to carefully account for public funds. The City
strives to meet the funding required to provide local government services needed by the community.
The City will maintain or improve its infrastructure on a systematic basis to ensure everyone in the
community has access to quality neighborhoods and high level City services. Prudent planners 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 is the funding source for the gap between the cost of services and other city
revenues. The costs of City services, as annually defined and approved by the City Council will be funded
first by the City revenues and then by property tax levy.
Baseline parameters for determining the property tax levy 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.
Other Factors which can impact the annual Property tax levy included but are limited to the following
criteria:
• A clear expression of community expectation.
• The existence of community partnerships willing to share resources or cost.
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.
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As part of the City’s enterprise effort, evaluate City services and pursue actions to accomplish the
following:
The City will charge fees, which reflect the total cost of the activity or programs.
Make services financially self-supporting or, whenever possible, strive to develop and maintain
them as profitable.
Establish user charges and fees at or near a level related to the direct, indirect, and overhead cost
of providing the services for the enterprise operations.
• Annually review City services and identify those for which charging user fees are appropriate. These
services will be identified as enterprise services and fees will be set for each. Included, as part of this
process, will 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
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The City of St Anthony shall invest in the following instruments as allowed by Minnesota Statutes:
a. United States Treasury obligations
b. Federal Agency issues
c. Repurchase agreements (repo’s)
d. Certificates of deposit
e. Commercial paper - prime
f. Bankers acceptances - prime
g. Money Market funds investing exclusively in U. S. government agency issues
B. Supplemental Depositories
Administrative Process:
Investing the City funds shall be undertaken in a manner, which seeks to insure the preservation of capital
in the overall portfolio. Safety of principal is the principle objective; additionally, liquidity and yield are
also considerations. It is 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.
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Generally, the goal of the City is to maintain a minimum balance of 30% - 35% of the operating
budget. Within the general operating fund is the accounting of the Police 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 the total budgeted
expenditures. The City Manager will be allowed to reallocate budgeted expenditures between
departments and programs as needed during the year.
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VI. CAPITAL IMPROVEMENTS
The demand for services and the cost of constructing and maintaining the City’s infrastructure is always
present. The Long-Term Capital Funds Budgets provide a realistic projection of community needs, the
meeting of those needs, and a framework to support City Council prioritization of those needs.
Capital improvements include the scheduling of public improvements for the community over a 15- year
period, and take into account the community’s financial capabilities as well as its goals and priorities. A
“capital improvement” is defined as any major nonrecurring expenditure for physical facilities of
government. Typical expenditures are the construction of roads, stormwater improvements utilities,
parks, vehicles and capital equipment replacement. Capital improvements are directly linked to goals and
policies, land use, community needs and sections of the Comprehensive Plan.
Infrastructure Improvements Process:
Devise proposed funding sources for proposed Infrastructure Improvements projects (typically
streets, utilities and stormwater) . 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.
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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.
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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
assumption, and risk transfers through the purchase of insurance. The purpose of establishing a Risk
Management Policy is to help maintain the integrity and financial stability of the City, protect its
employees from injury, and reduce overall costs of operations.
Policy Statement:
1. The City will maintain a Risk Management Program that will minimize the impact of legal liabilities,
natural disasters or other emergencies through the following activities:
a. Loss prevention - prevent losses where possible
b. Loss control - reduces or mitigates losses
c. Loss financing - provide a means to finance losses
d. Loss information management - collects and analyzes data to make prudent prevention, control
and financing decisions
2. The City will review and analyze all areas of risk in order to, whenever possible, avoid and reduce
risks or transfer risks to other entities. Of the risks that must be retained, it shall be the policy to
fund the risks which the City can afford and transfer all other risks to insurers.
3. The City will maintain an active safety committee comprised of City employees.
4. The City will periodically conduct educational safety and risk avoidance programs within its various
divisions.
5. The City will, on an ongoing basis, analyze the feasibility of self-funding and other cooperative
funding options in lieu of purchasing outside insurance in order to provide the best coverage at the
most economical cost.
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Z:\Budget 2020\Debt Levy\Final 2020 debt levy 1/28/2020
City of St. Anthony
Debt Levy - Roads, Tax Abatement, Public Facilities 802,382 897,435 916,965 920,850 929,565 937,755 950,670 729,039 565,647 142,865 138,581 139,547 140,033
2020 Levy Year 60 61 62 63 64
2018 2019street 2020 Street 2021 2022
Existing Bonds
Fund 2012 2013 2014 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)503 118,057 121,103 123,992 132,028 134,286
$1,305,000 - 2008A (2014C)365 175,652 177,319 178,526 172,436 169,496 171,806 168,761 170,966 172,673 173,040
$2,630,000 - 2009A (Refunded in 2017A)512 184,768 185,450 185,975 186,605 172,921 179,549 180,612 181,518 187,516 187,949 182,974
$1,645,000 - 2009B (2001B & 2002A)503 196,995 192,401 187,808 106,150
$1,375,000 - 2010A (Refunded in 2019A)514 108,587 112,065 110,175 109,413 112,209 114,624 103,271 110,587 112,233 108,419 109,854 111,080
$1,940,000 - 2011A (Refunded in 2019A)516 141,991 138,684 140,626 140,416 141,886 142,871 125,653 121,883 123,363 124,633 125,694 126,544 121,934
$2,210,000 - 2011B (2004A and 2005A) 503 250,300 226,977 226,899 223,441 226,430 223,537 109,589
$9,495,000 - 2012A (2006A & 2007A)503/518 324,405 423,185 518,973 520,758 520,968 526,218 531,153 535,773 306,356 141,358 142,865 138,581 139,547 140,033
$1,775,000 - 2013B 520 - - 118,685 119,120 119,063 118,523 117,984 117,082 115,939 119,864 118,133 116,402 119,133 116,476 119,070 -
$2,230,000 - 2014A 522 - - - 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 - - - 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
$1,145,000 - 2019A 532 103,950 101,430 104,160 101,430 103,950 101,010 103,320 100,170 103,058 100,537 103,268 100,590 103,162 100,328 102,742
Total Levy 1,500,755 1,577,184 1,791,659 2,154,706 2,236,431 2,292,395 2,258,694 2,153,415 1,938,212 1,767,303 1,598,830 1,407,398 1,295,664 1,167,238 1,036,295 916,508 764,449 580,375 477,863 281,630 102,742 - - - - - -
2020 Road Improvements Bonds
$1,982,000 - 2020A 2020A 139,860 139,860 139,860 139,860 139,860 139,860 139,860 139,860 139,860 139,860 139,860 139,860 139,860 139,860 139,860
2021-2031 Road Improvements Bonds
$2,352,000 - 2021A 2021A 172,252 172,252 172,252 172,252 172,252 172,252 172,252 172,252 172,252 172,252 172,252 172,252 172,252 172,252 172,252
$2,351,000 - 2022A 2022A 202,417 202,417 202,417 202,417 202,417 202,417 202,417 202,417 202,417 202,417 202,417 202,417 202,417 202,417 202,417
$1,826,000 - 2023A 2023A 160,454 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514
$2,413,000 - 2024A 2024A 211,100 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497 204,497
$2,502,000 - 2025A 2025A 219,153 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083 215,083
$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
2028-2033 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 - - - - - - - 139,860 312,112 514,529 674,983 883,143 1,095,693 1,325,616 1,571,540 1,634,018 1,886,179 1,921,318 2,173,480 2,212,140 2,290,911 2,290,911 2,151,051 1,978,799 1,776,382 1,618,867 1,414,371
Road levy before debt reduction 1,500,755 1,577,184 1,791,659 2,154,706 2,236,431 2,292,395 2,258,694 2,293,275 2,250,324 2,281,832 2,273,813 2,290,541 2,391,357 2,492,854 2,607,835 2,550,526 2,650,629 2,501,693 2,651,343 2,493,770 2,393,653 2,290,911 2,151,051 1,978,799 1,776,382 1,618,867 1,414,371
Stormwater Utilty (150,000) (95,000) (85,000) - (85,000) (85,000) (105,000) - - - - - - - - - - - - - - - -
MSA Advance (85,000) (168,000) (152,500) - (10,000) (75,688)
Excess Bond Balance/Project Savings (92,500) (140,000) (140,009) (215,310) (189,300) (213,115) (107,000)
Conduit Fee/ 2010 & 2011 refunding savings/assmts (15,079) (116,180) (80,034) (4,107) (3,931) (3,756) (3,520) (0)
Public Facilities/Abatement Excess (35,000) (55,000) (60,000) (75,000) (70,000) (75,000) (80,000)
Infrastructure Levy - 64,812 184,933 176,927 75,430 (39,551) 17,758 (82,345)
Road improvement levy 1,500,755 1,577,184 1,776,580 1,792,206 1,778,431 1,854,886 1,852,204 1,858,941 1,873,102 1,910,213 2,334,869 2,471,954 2,568,284 2,568,284 2,568,284 2,568,284 2,568,284 2,501,693 2,651,343 2,493,770 2,393,653 2,290,911 2,151,051 1,978,799 1,776,382 1,618,867 1,414,371
% Increase in Road levy 5.09%12.64%-2.00%-0.77%4.30%-0.14%0.36%0.76%1.98%22.23%5.87%3.90%0.00%0.00%0.00%0.00%-2.59%5.98%-5.94%-4.01%-4.29%-6.10%-8.01%-10.23%-8.87%-12.63%
$ Increase in Road levy 76,429 199,396 (36,641) (13,775) 76,455 (2,682) 6,737 14,160 37,111 424,656 137,085 96,330 1 (1) (0) 0 (66,591) 149,650 (157,572) (100,118) (102,742) (139,860) (172,252) (202,417) (157,514) (204,497)
TAX ABATEMENT (2016B/2017A)149,395 146,480 151,025 224,877 227,430 222,653 228,375 228,585 228,638 233,782 233,415 96,390 - - - - - - - - - - - - - - -
PUBLIC FACILITIES (Refunded 2012A)409,773 379,197 378,462 396,207 399,882 403,347 406,602 414,897 422,683 424,289 - - - - - - - - - - - - - - - - -
559,168 525,677 529,487 621,084 627,312 626,000 634,977 643,482 651,321 658,071 233,415 96,390 - - - - - - - - - - - - - - -
FLATL LINE 2,854,932
Total levied debt after reduction 2,059,923 2,102,861 2,306,067 2,413,290 2,405,743 2,480,886 2,487,181 2,502,423 2,524,423 2,568,284 2,568,284 2,568,344 2,568,284 2,568,284 2,568,284 2,568,284 2,568,284 2,501,693 2,651,343 2,493,770 2,393,653 2,290,911 2,151,051 1,978,799 1,776,382 1,618,867 1,414,371
0 60 (60) 1 (1) (0) 0 (66,591)
Total levied debt before reduction 2,059,923 2,102,861 2,321,146 2,775,790 2,863,743 2,918,395 2,893,671 2,936,757 2,901,645 2,939,903 2,507,228 2,386,931 2,391,357 2,492,854 2,607,835 2,550,526 2,650,629 2,501,693 2,651,343 2,493,770 2,393,653 2,290,911 2,151,051 1,978,799 1,776,382 1,618,867 1,414,371
% Increase in Debt Levied 2.08%9.66%1.77%-0.31%3.12%0.25%0.61%0.88%1.74%0.00%0.00%0.00%0.00%0.00%0.00%0.00%-2.59%5.98%-5.94%-4.01%-4.29%-6.10%-8.01%-10.23%-8.87%-12.63%
% Increase in Debt Scheduled to be levied 2.08%10.38%3.84%3.17%1.91%-0.85%1.49%-1.20%1.32%-14.72%-4.80%0.19%4.24%4.61%-2.20%3.92%-5.62%5.98%-5.94%-4.01%-4.29%-6.10%-8.01%-10.23%-8.87%-12.63%
$ Increase in levied Debt 42,939 203,205 42,009 (7,547) 75,143 6,295 15,242 21,999 43,861 0 59 (60) 1 (1) (0) 0 (66,591) 149,650 (157,572) (100,118) (102,742) (139,860) (172,252) (202,417) (157,514) (204,497)
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 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
77