HomeMy WebLinkAbout2021 Budget BookCity of St. Anthony Village
3301 Silver Lake Road
St. Anthony, Minnesota 55418
www.savmn.com City of St. Anthony
ANNUAL BUDGET
2021The 2021 Annual Budget is a
document that provides the
financial framework for the City’s
operations in the upcoming year.
It helps to ensure that the City’s
resources are used in a cost effective
manner to maintain City services
and to provide for long term-capital
needs. The information herein
includes detail budgets for the City’s
general operating fund, enterprise
funds, special revenue funds, capital
funds, debts service funds and
overall budget information.
TABLE OF CONTENTS
Principal City Officials .................................................. 1
Organizational Chart .................................................... 2
Management Summary ................................................ 3
GENERAL FUND
Revenues Summary ................................................. 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 ...................................................... 21
Police Protection ..................................................... 22
Fire Protection ......................................................... 23
Protective Inspections ............................................ 24
Emergency Management ...................................... 24
Public Works ........................................................... 24
Parks ........................................................................ 25
Other Expenditures & Transfers .......................... 26
ENTERPRISE FUNDS
Liquor Operations
Combined Operations.......................................... 27
Utility Fund
Summary ............................................................... 30
Water ...................................................................... 31
Sewer ...................................................................... 33
SPECIAL REVENUE FUNDS
Housing & Redevelopment ...................................... 36
Recycling ..................................................................... 37
Forfeiture ..................................................................... 38
Fire Educator/Training ............................................. 39
Community Service Center ...................................... 40
CAPITAL FUNDS
Capital Improvement Plan
Overview ............................................................... 42
Summary Detail .................................................... 43
Building Improvement .............................................. 45
Street Improvement Project ...................................... 46
Public Utility Infrastructure ..................................... 47
Stormwater Improvement ......................................... 48
Park Improvement ..................................................... 49
DEBT SERVICE FUNDS
Street Improvement Debt Service ............................ 52
Tax Abatement & Lease Revenue Debt .................. 54
BUDGET INFORMATION
Budget Calendar .......................................................... 58
How are my taxes used ............................................... 59
Salaries .......................................................................... 60
City Fund Balances ...................................................... 61
Financial Management Policy .................................... 65
THIS PAGE LEFT INTENTIONALLY BLANK
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
Charlie Yunker, Interim City Manager
Nicole Miller, Administrative Services Coordinator
Shelly Rueckert, Finance Director
Mark Sitarz, Fire Chief
Michael Larson, Liquor Operations Manager
Jon Mangseth, Police Chief
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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
PUBLIC WORKS
14 Full time Employees
FIRE
10 Seasonal Employees
23 Full time Employees5 Full time Employees
12 Reserve Officers
2021
ADMINISTRATION
7 Full time Employees
24 Part time Employees
MAYOR AND COUNCIL MEMBERS
Planning Commission
POLICE
St. Anthony Organizational Chart
Consultants
Parks Commission
City Manager
5 Full time Employees
25 Part time Employees
FINANCE LIQUOR OPERATIONS
Assistant to the City Manager
1 Shared Employee
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Management Summary
In preparing the 2021 Budget, Staff continued its mission to maintain a high level of City services with
the use of financially conservative budgeting. The 2021 Budget resulted in a $256,137 increase over
last year’s levy amount, equating to a 3.37% 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 4.02% increase in the General Fund Levy equaling a $183,637 increase‐
see below:
Personnel costs – 70.6% of General Fund expenditures, overall costs up $167,990 or 3.2%.
The Unions wage increases at the 2021 contracts amounts.
Health Insurance premium increase of 9.32% is shared 50/50 by City and the Union.
and Non‐union employees Consistent with the Union contracts.
Union Longevity and Step increases.
Contracted services – 11% of expenditures, overall increase $47,794.
Assessor, Attorney, Auditor, Engineer and Planner services reflect rate and activity
increases, cost up $2,450.
Contracted Election services increased by $11,800.
Contracted Information Technology costs increased $21,030.
Other Insurance costs – 4.5% of expenditures, overall costs lower by $56,318.
Property, casualty and liability costs increased by $20,941 or 14.86%.
Worker’s compensation costs decreased by $35,377 or 23.72%
Pass through costs – 2.3% of expenditures, costs down $138,032, in turn certain revenues
decreased.
January 2021 will be the last month that the City of New Brighton purchases
gasoline. Therefore 2021 gasoline purchases are expected to decline by $79,813 (net
impact on budget is approximately $3,000).
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The Saint Anthony Fire Relief Association transferred the management of their
pension fund to the State beginning in 2021. Therefore, the State Aid will be
deposited directly in the plan, eliminating the pass‐through cost in 2021, reducing
costs by $52,083.
Remaining budget line items – 11.6% of expenditures or $883,454 cost $88,259 or 9.1%.
Includes costs for: street sealcoating and striping, repairs and maintenance, supplies,
utilities, fuels, training, printing, and deductibles.
This decrease is partially due to $35,000 in annual street sealcoating expense that
will be an expenditure of the Infrastructure Fund beginning in 2021.
Additionally, lower fuel costs, less grant related expenditures and miscellaneous
reductions in activities make up the balance of the decrease.
Transfer of Liquor operating profits remains at $250,000 for 2021.
Increase in Local Government Aid of $30,833 for 2021.
Decrease of $63,886 in the calculated Excess Tax Increment amount for 2021.
Increase in 2021 charges for Police contracted services of $26,147.
General Fund investment earnings are expected to decline by $10,500 in 2021.
Lastly, the estimated 2020 General Fund surplus is $405,908. This surplus is primarily due to the receipt
of CARES funding. The current expectation is that COVID‐19 expenditures will be continued in 2021.
The level spending and the pandemics impact on revenues is unknown, and was not included in the
2021 budget. Therefore, the surplus is the resource for unbudgeted COVID‐19 financial impacts versus
the 2021 levy.
The HRA Budget and Levy cost driver is substantially personnel costs and professional costs. Therefore,
the proposed Levy increase for the HRA is 6.75% or $12,500.
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 2020 infrastructure projects included:
Silver Lake Terrace.
Croft Drive, from 31st Avenue to 32nd Avenue.
The 2021 planned infrastructure projects included:
Reconstruction
Skycroft Drive, from 32nd Avenue to 33rd Avenue.
Croft Drive, from 32nd Avenue to 33rd Avenue.
Mill and Overlay
Portions of Silver Lane, Croft Drive, 29th Avenue and St. Anthony Boulevard.
Funding for the 2021 projects will come from bonds and assessments. The bonds issues have 15‐year
payment terms. The Debt Levy is the funding source for the annual payment of the bond principal and
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interest. The 2021 Debt Related Levies are proposed to increase by $0 over the 2020 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 2020 street bonds issued along with existing debt service requirements
would have required an additional 10.42% increase in the 2020 overall Levy
Capital Fund Levies
The 2021 Capital Improvement Program (CIP) and the 2021 Building Improvement Levies annually
proposed increases of $25,000 and $5,000 respectively are being deferred for 2021. Adjustments have
been made to CIP and Building Improvement replacement schedules to make the zero levy increase
in these capital improvement funds possible.
In 2021, a levy to support Infrastructure improvements was initiated at $60,000. As discussed earlier
specific costs supported by the general Fund levy in 2020 will now be supported by the Infrastructure
levy in 2021. Therefore, there is no overall levy increase due to establishing this additional capital
fund levy.
Levy
The total for all levies is $7,865,595. The levy increase, without the benefit of a flat Debt levy, would
have been 10.42%. With the property tax relief applied, the overall levy increase will be limited to
$256,137 or 3.37% percent. A summary of the total levies is as follows:
2021
General Fund Levy $4,754,650
CIP Levy $ 283,200
Street Improvement Levy $1,913,699
Lease Revenue Bonds/Public Facilities $ 344,897
HRA Levy $ 197,564
Tax Abatement $ 228,585
Building Improvement Levy $ 83,000
Infrastructure Levy $ 60,000
Total $7,865,595
In 2021, the median valuation of the single‐family home within the City equals $338,000 (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 $4,754,650 supports the 2021 cost of providing City
services. Therefore, an owner of median valued home in the Village will pay $1,313 in Property Taxes
for City services.
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A breakdown of the cost of City services is: $553 for Police, $240 for Fire, $166 for Public Works, $64
for Parks, $127 for Administration, $60 for Finance and $103 for other various costs. Remaining City
taxes are $529 for Streets related debt service and Fire and Public Works buildings related debt service;
$63 for parks, sidewalks and intersection improvements related debt service; and $118 for the Capital
Equipment and Building Improvements. Resulting in a total City tax of $2,118 for a median valued
home.
Capital Equipment Purchases ‐ Appropriation = $321,394
The proposed 2021 Capital Equipment Budget totals $321,394. The 2021 revenue for funding capital
equipment will be provided by the Capital Improvement Levy, MSA Revolving Funds, sales of existing
equipment. A review of the 2021 revenue and expenditures is as follows:
Revenues:
Capital Improvement Levy 283,000$ Finance/Administration
MSA/Revolving Funds 90,000 Computer Hardware 15,050
Trade/Sale of Equipment 20,000 Furniture and Equipment ‐
Interest 7,250 Council Chambers ‐ AV Equipment 10,000
Total Revenues 400,250$ Total Finance/Administration 25,050$
Expenditures: Public Works:
Streets Department
Police Department Fleet replacements ‐$
Squad Cars 91,082$ Heavy Equipment 5,051
Unmarked Cars ‐ Specialty Equipment 16,561
Retired to other services 820 21,612$
Technology 8,327 Parks Department
Specialty Equipment 16,867
General Equipment 33,086 Heavy Equipment/Fleet Replacement 5,857$
Total Police 150,182$ Mowers and Field Maintenance 23,256
Speciality Equipment 4,814
Fire Department 33,927$
Vehicles ‐$
Protective Gear ‐ Total Public Works 55,539$
Technology 11,126
Protective Equipment/Tools 10,000 Total Expenditures 321,394$
Office Furniture 2,047
Debt Service Payments 67,450
Total Fire 90,623$
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 $33,861,030 in total
grants, donations and US Army proceeds. When spread over a population of 9,234 this represents
$3,667 per resident.
Recently accepted Grants and donations include:
Hennepin County Recycling Grant ‐ $13,067
RCWS Stormwater treatment Silver Lake Terrace ‐$43,215
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State of Minnesota Fire Fighters training grants ‐ $10,479
CARES act funding ‐ $683,110
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 2020.
The individual Liquor store sales have been projected at a conservative growth rate (using 2019 actual
sales) for 2021 budget purposes. Therefore, the use of 2021 liquor profits to support general
operations has been maintained at $250,000 to reflect normalized operations.
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.
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Silver Lake
36THAVE N E
32NDAVE N E
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ANTHONY LA SANTHONY LA SROOSEVELTCT N ESILVER LAKE RDSILVER LAKE RDSILVER LAKE RDSILVER LAKE RDSILVER LAKE RDRANKIN RDRANKIN RDWILSON ST N EWILSON ST N EANTHONYLA SSILVER LN SILVER LNLOCUST
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CROFT DREDWARD ST N EEDWARD ST N EEDWARD ST N ECOOLIDGE ST N ECOOLIDGE ST N ESKYCROFT DRHARDING ST N EHARDING ST N ECROFT DRBELL LA
MURRAY AVE SKYCROFTCIRBELDEN DRBELDEN DR BELDEN DRBELDEN DRFORDHAM DRANTHONY LA31ST AVE N E 31ST AVE N E 31ST AVE N E 31ST AVE N EROOSEVELT ST N E36TH AVE N E 36THAVE N E 36TH AVE N E 36TH AVE N E
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RCROFT DROLD HWY 8OLD HWY 8OLD HWY 8HIGHWAY NO 88HIGHWAY NO 88HIGHWAY NO 88HIGHWAY NO 88HILLDALE AVE N E HILLDALE AVE N EPENROD LNSHAMROCK DRTOWNVIEW AVE TOWNVIEW AVE
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SKYCROFT DR1 inch = 750 feet Document Path: K:\013266-000\GIS\Maps\CIP_ProjectMapUpdated.mxd Date Saved: 3/13/2020 4:36:28 PMProject Location Map (March 2020) Street & Utility CIP for 2020 and Beyond St. Anthony, MN
City BoundaryStreet & UtilityReconstruction Program
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2030 Mill & Overlay Program2021202220232024202520262027 2028 2029 2030
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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 main operating fund of the City. GENERAL FUND 9
Fiscal Year 2021 ACTUAL ACTUAL ACTUAL BUDGET ACTUAL BUDGET EST. ACTUAL BUDGET20162017201820192019202020202021Taxes3,536,079$ 3,786,628$ 4,236,798$ 4,513,460$ 4,548,038$ 4,766,279$ 4,501,913$ 4,882,357$ 2.4%Licenses 81,552 77,105 65,220 71,600 65,679 72,175 62,910 60,280 ‐19.7%Permits 222,527 281,125 230,732 189,207 202,884 183,521 234,282 200,321 8.4%Intergovernmental Revenue941,005 978,532 992,347 972,547 993,689 1,044,723 1,680,175 1,020,711 ‐2.4%Charges for Services1,513,189 1,567,978 937,105 978,136 961,246 1,013,604 984,902 963,922 ‐5.2%Fines 84,934 74,762 74,611 59,525 87,187 73,900 73,000 69,625 ‐6.1%Reimbursement Revenues472,109 323,461 242,554 218,229 238,518 200,137 214,742 199,876 ‐0.1%Transfers In433,606 619,060 357,870 208,200 258,200 262,500 262,500 265,000 0.9%TOTAL GENERAL FUND REVENUES 7,285,001$ 7,708,650$ 7,137,235$ 7,210,904$ 7,355,442$ 7,616,839$ 8,014,424$ 7,662,092$ 0.6%% CHANGEGENERAL FUND REVENUES SUMMARY10
63%1%3%13%13%1%3%3%GENERAL FUND REVENUES Tax Levy 63%Licenses 1%Permits 3%Intergov't Revenue 13%Charges for Services 13%Fines 1%Reimburseable Revenue 3%Transfers 3%11
Fiscal Year 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET% CHANGE 2016 2017 2018 2019 2020 2020 2021Administration Mayor/City Council80,340$ 82,693$ 93,537$ 86,066$ 88,793$ 85,971$ 105,968$ 19.3% General Management115,771 120,873 127,942 130,883 231,175 199,928 205,274 ‐11.2% Planning121,952 109,805 73,544 95,596 80,258 75,889 92,706 15.5% Elections / Administrative Services22,114 23,740 20,893 34,113 123,402 108,991 130,313 5.6% Financial Services341,367 347,391 371,306 387,492 297,217 308,611 323,902 9.0% Legal104,693 86,739 75,369 92,198 142,250 85,000 142,250 0.0% Assessing59,338 61,917 65,285 68,483 72,921 73,147 76,316 4.7% City Buildings156,991 200,412 201,625 220,831 219,257 218,320 227,160 3.6% Cable Franchise42,703 45,391 47,572 44,237 48,361 48,362 49,551 2.5%Public Safety Police Protection3,400,353 3,160,996 3,170,332 3,276,319 3,463,212 3,239,694 3,621,976 4.6% Fire Protection1,029,340 1,091,110 1,105,292 1,090,527 1,167,607 917,477 1,148,881 ‐1.6% Protective Services118,685 144,407 123,208 106,668 103,695 123,005 105,721 2.0% Emergency Management67,806 71,895 76,393 79,515 83,937 82,671 89,106 6.2%Public Works Public Works795,817 775,842 879,273 942,872 999,168 758,802 855,121 ‐14.4% Parks293,059 300,536 305,892 316,846 326,523 307,102 328,740 0.7%Other Expenditures and Transfers Non‐Departmental 661,628 1,003,845 292,128 299,764 158,200 975,545 148,800 ‐5.9%TOTAL FUND EXPENDITURES 7,411,957$ 7,627,593$ 7,029,590$ 7,272,412$ 7,605,976$ 7,608,516$ 7,651,785$ 0.6%GENERAL FUND TOTAL REVENUES 7,285,001$ 7,708,650$ 7,137,235$ 7,355,442$ 7,616,839$ 8,014,424$ 7,662,092$ 0.6%Surplus (Deficit) (126,956)$ 81,058$ 107,646$ 83,030$ 10,863$ 405,908$ 10,307$ ‐5.1%GENERAL FUND EXPENDITURES SUMMARY12
11%
4%
1%
48%
3%
16%
11%
4%2%
GENERAL FUND EXPENDITURES
General Gov't 11%
Financial Services 4%
Inspections 1%
Police 48%
City Buildings 3%
Fire 16%
Public Works 11%
Parks 4%
Reimburseable Expenditures 2%
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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 safety initiatives, 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 Ramsey County ERU 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 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016201720182019202020202021TAXES 101‐3101‐0‐0‐01 TAX ‐ CURRENT HENNEPIN/RAMSEY 3,342,377$ 3,546,540$ 3,948,658$ 4,275,305$ 4,479,593$ 4,255,613$ 4,659,557$ 101‐3102‐0‐0‐01 TAX ‐ DELINQUENT(7,486) (5,053) 24,954 (18,387) 2,250 2,250 2,250 101‐3103‐0‐0‐02 TAX ‐ MOBILE HOME/NON‐LEVY11,797 ‐ 5,414 5,033 4,050 4,050 4,050 101‐3105‐0‐0‐01 TAX ‐ TIF189,391 245,142 257,772 286,087 280,386 240,000 216,500 TOTAL 3,536,079$ 3,786,628$ 4,236,798$ 4,548,038$ 4,766,279$ 4,501,913$ 4,882,357$ LICENSES 101‐3210‐1‐1‐01 LICENSE ON SALE INTOXICATING 32,800$ 24,600$ 16,400$ 16,719$ 24,600$ 16,400$ 16,400$ 101‐3210‐1‐1‐02 LIQUOR INVST /COMPLIANCE500 ‐ 500 1,000 500 1,000 500 101‐3210‐1‐1‐03 LICENSE WINE & BEER4,313 6,500 6,375 5,125 5,125 3,000 3,000 101‐3210‐1‐1‐04 LICENSE BEER 3.2%550 550 550 300 550 200 200 101‐3211‐1‐1‐01LICENSE RENTAL SF15,950 14,350 14,450 14,450 14,150 15,700 14,150 101‐3211‐1‐1‐02 LICENSE RENTAL MULTI FAMILY16,990 19,870 16,990 16,990 16,990 17,190 16,990 101‐3212‐1‐1‐00 LICENSE CIGARETTE SALES2,100 2,100 2,100 2,400 2,400 2,100 2,100 101‐3213‐1‐2‐00 LICENSE DOG404 20 ‐ ‐ ‐ ‐ ‐ 101‐3214‐1‐1‐00 LICENSE SERVICE STATION1,560 1,560 1,560 2,100 1,560 1,590 1,560 101‐3215‐1‐1‐00 LICENSE OTHER560 1,250 460 430 600 430 430 101‐3216‐1‐2‐00 LICENSE FIREWORKS 100 100 100 100 100 100 100 101‐3218‐1‐1‐00 LICENSE GENERAL CONTRACTOR4,375 4,855 4,385 4,715 4,250 3,850 3,500 101‐3219‐1‐1‐00LICENSE HAULERS1,350 1,350 1,350 1,350 1,350 1,350 1,350 TOTAL 81,552$ 77,105$ 65,220$ 65,679$ 72,175$ 62,910$ 60,280$ PERMITS101‐3220‐1‐1‐00 PERMITS LAND USE 1,000$ 6,300$ 7,000$ 5,650$ 3,000$ 8,960$ 3,000$ 101‐3221‐1‐1‐00 PERMITS BUILDING 119,942 123,570 104,862 92,355 86,675 122,017 99,175 101‐3221‐1‐1‐01 PERMITS PLAN CHECK 45,895 61,278 50,422 33,048 37,919 48,380 42,919 101‐3222‐1‐1‐00 PERMITS GAS, HVAC 12,646 36,501 20,376 15,012 16,805 9,427 16,805 101‐3223‐1‐1‐00PERMITS PLUMBING10,831 12,724 11,143 9,305 9,240 8,853 9,240 101‐3224‐1‐1‐00 PERMITS ELECTRICAL15,078 16,947 18,797 21,315 14,214 18,414 14,214 101‐3225‐1‐1‐00 PERMITS ADMIN FEES9,130 11,245 9,968 11,295 8,169 11,201 8,169 101‐3228‐1‐1‐00 PERMITS ALARM5,300 5,700 3,454 2,760 3,250 2,995 2,800 101‐3229‐1‐1‐00PERMITS MISCELLANEOUS2,705 6,860 4,710 12,145 4,250 4,035 4,000 TOTAL 222,527$ 281,125$ 230,732$ 202,884$ 183,521$ 234,282$ 200,321$ INTERGOVERNMENTAL 101‐3310‐2‐3‐00 FEDERAL GRANTS 4,841 6,092 471 2,036 3,500 689,176 3,500101‐3320‐2‐2‐01 ISD 282‐ DARE PROGRAM 15,462 14,500 14,500 14,500 14,500 14,500 14,500 GENERAL FUND REVENUES DETAIL16
Fiscal Year 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016201720182019202020202021GENERAL FUND REVENUES DETAIL101‐3330‐0‐0‐00 MVHC/LGA 523,010 528,225 552,240 553,865 609,553 609,553 640,386 101‐3340‐0‐0‐00 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 50,174 53,206 53,083 53,716 53,715 ‐ ‐ 101‐3346‐2‐2‐00 STATE AID‐ POLICE 197,374 207,448 206,192 197,500 194,192 205,476 198,076 101‐3348‐3‐2‐00STATE AID‐ MSA MAINTENANCE89,905 88,708 97,275 96,265 96,265 103,441 99,302 101‐3350‐2‐2‐00 LOCAL GRANTS‐ FIRE (DISABILITY & ED) 13,024 37,419 19,696 11,552 12,500 10,500 10,500 101‐3360‐2‐2‐00 LOCAL GRANTS‐ POLICE33,575 35,658 41,623 52,625 38,426 39,332 42,000 101‐3365‐1‐1‐00 LOCAL GRANTS‐ MISCELLANEOUS(97) 78 ‐ ‐ 250 1,000 250 101‐3370‐2‐2‐00 LOCAL GRANTS‐ PW6,540 ‐ 68 4,432 14,625 ‐ 5,000 TOTAL 941,005$ 978,532$ 992,347$ 993,689$ 1,044,723$ 1,680,175$ 1,020,711$ 101‐3380‐1‐1‐03 CS MWMO94,881$ 94,851$ 102,148$ 109,612$ 112,247$ 114,000$ 116,204$ 101‐3380‐1‐1‐04 CS BIRCHWOOD7,531 7,894 7,789 11,492 8,399 8,142 8,567 101‐3380‐1‐2‐07CS ISD 2825,741 10,366 11,965 13,981 14,126 7,800 12,854 101‐3380‐2‐1‐08 CS PD OTHER REIMB OT‐ ‐ ‐ ‐ 10,000 ‐ 10,000 101‐3380‐3‐1‐05 CS HENNEPIN 28,493 31,312 31,756 33,464 33,966 39,532 35,579 101‐3380‐3‐1‐06 CS NEW BRIGHTON FUEL70,491 78,374 90,678 79,493 87,795 68,357 7,500 101‐3380‐5‐1‐01 CS LAUDERDALE 653,026 672,590 692,768 713,204 747,071 747,071 773,218 101‐3380‐5‐1‐02 CS FALCON HGTS653,026 672,590 ‐ ‐ ‐ ‐ ‐ TOTAL 1,513,189$ 1,567,978$ 937,105$ 961,246$ 1,013,604$ 984,902$ 963,922$ FINES101‐3510‐1‐1‐00 COURT FINES 80,119$ 68,532$ 65,661$ 78,797$ 68,400$ 67,500$ 64,125$ 101‐3510‐1‐1‐01 FALSE ALARMS 3,600 3,125 6,913 6,290 3,5003,500 3,500101‐3885‐2‐1‐00 POLICE IMPOUND FEES 1,215 3,105 2,037 2,100 2,0002,000 2,000TOTAL 84,934$ 74,762$ 74,611$ 87,187$ 73,900$ 73,000$ 69,625$ REIMBURSEMENTS AND OTHER REVENUES101‐3622‐1‐1‐00 WT LEASE RENTALS 82,245$ 59,408$ 56,256$ 58,232$ 60,267$ 60,267$ 62,376$ 101‐3800‐1‐1‐00 DONATIONS GENERAL 500 600 500 ‐ 500 500 500 101‐3800‐2‐1‐01 DONATIONS PD ‐ 100,500 ‐ 500 500 500 500 101‐3800‐2‐1‐02 DONATIONS PD CRIME PREVENTION 720 400 3,373 ‐ ‐ ‐ ‐ 101‐3800‐4‐1‐00 DONATIONS PARKS400 ‐ ‐ ‐ ‐ ‐ ‐ 101‐3804‐1‐1‐00 RR‐ MISCELLANEOUS150,977 5,623 19,596 9,752 12,000 3,500 12,000 101‐3805‐4‐1‐00 CABLE FRANCHISE FEES113,672 115,079 101,612 97,200 86,370 94,500 94,500 101‐3809‐0‐0‐00 LMC DIVIDENDS65,930 11,394 8,358 6,954 7,500 7,900 7,500 101‐3810‐0‐0‐00INVESTMENT INCOME 26,856 17,994 23,866 58,472 31,500 42,000 21,000 CHARGES FOR SERVICES17
Fiscal Year 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016201720182019202020202021GENERAL FUND REVENUES DETAIL101‐3810‐1‐1‐00 MISCELLANEOUS (5,370) 6,557 5,199 7,258 1,500 5,575 1,500 101‐3890‐0‐0‐00 INSURANCE PROCEEDS 36,179 5,906 23,793 150 ‐ ‐ ‐ TOTAL 472,109$ 323,461$ 242,554$ 238,518$ 200,137$ 214,742$ 199,876$ TRANSFERS IN101‐3920‐0‐0‐00 LIQUOR FUND 156,396$ 249,060$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 101‐3920‐0‐0‐00 TIF ADMINISTRATION FEES ‐ ‐7,870 8,200 12,500 12,500 15,000 101‐3920‐0‐0‐00 WATER FILTRATION INT EARNINGS 200,000 ‐ ‐ ‐ ‐ ‐ ‐ 101‐3920‐0‐0‐00 CAPITAL RESERVE TRANSFER ‐ 370,000 100,000 ‐ ‐ ‐ ‐ 101‐3920‐0‐0‐00CONDUIT FEE REASSIGNED 77,210 ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 433,606$ 619,060$ 357,870$ 258,200$ 262,500$ 262,500$ 265,000$ TOTAL FUND REVENUE 7,285,001$ 7,708,650$ 7,137,235$ 7,355,442$ 7,616,839$ 8,014,424$ 7,662,092$ 18
Fiscal Year 2021ACTUAL 2016ACTUAL 2017ACTUAL2018ACTUAL2019BUDGET2020EST. ACTUAL2020BUDGET2021MAYOR / CITY COUNCIL101‐4110‐11‐0000 CN REGULAR EMPLOYEE38,256$ 36,692$ 38,256$ 38,256$ 38,256$ 38,256$ 38,256$ 101‐4121‐11‐0000 CN PERA1,913 1,826 1,913 1,913 1,913 1,913 1,913 101‐4122‐11‐0000 CN FICA/MEDICARE555 567 552 555 555 555 566 101‐4300‐11‐0000 CN PROFESSIONAL SERVICES920 3,710 6,508 6,088 6,500 5,571 6,630 101‐4309‐11‐0000CN MISC CONTRACTED SERVICES887 926 907 905 1,150 921 1,200 101‐4315‐11‐0000 CN RECORDING SERVICE4,679 6,439 6,441 5,749 6,733 6,480 6,868 101‐4341‐11‐0000 CN TRAINING, CONF., AND MTG.12,877 12,659 14,698 10,612 9,068 7,609 9,249 101‐4342‐11‐0000 CN MEMBERSHIPS & DUES12,797 12,797 13,121 13,250 14,290 14,290 20,900 101‐4345‐11‐0000CN INTERGOVERMENTAL ACTIVITIES‐ 447 3,678 ‐ ‐ ‐ ‐ 101‐4352‐11‐0000 CN CITY NEWSLETTER6,502 5,374 6,624 7,558 9,579 9,626 19,637 101‐4499‐10‐0000 CN MISCELLANEOUS954 1,256 839 1,181 750 750 750 TOTAL 80,340$ 82,693$ 93,537$ 86,066$ 88,793$ 85,971$ 105,968$ GENERAL MANAGEMENT101‐4110‐12‐0000 GM REGULAR EMPLOYEE 68,479$ 70,406$ 76,046$ 80,586$ 162,307$ 148,451$ 149,276$ 101‐4121‐12‐0000 GM PERA4,993 5,274 5,665 5,999 12,173 11,134 11,196 101‐4122‐12‐0000 GM FICA/MEDICARE3,544 3,787 3,929 4,016 12,416 11,357 11,420 101‐4131‐12‐0000 GM INSURANCE HEALTH11,652 11,330 11,849 12,328 10,806 8,100 10,379 101‐4135‐12‐0000 GM INSURANCE WC 522 1,079 1,054 1,142 1,862 1,527 2,073 101‐4211‐12‐0000 GM OFFICE SUPPLIES 64 ‐ 117 862 250 250 255 101‐4300‐12‐0000 GM PROFESSIONAL SERVICES‐ ‐ ‐ ‐ 275 275 275 101‐4309‐12‐0000 GM MISC CONTRACTED SERVICES 355 371 800 362 460 426 480 101‐4341‐12‐0000 GM TRAINING, CONF., AND MTG.12,310 14,705 14,387 11,498 16,000 5,541 6,500 101‐4342‐12‐0000 GM MEMBERSHIPS & DUES6,553 6,878 6,664 6,841 6,900 5,464 5,758 101‐4343‐12‐0000 GM HEALTH & SAFETY PROGRAMS7,086 6,958 7,430 7,248 7,725 7,404 7,663 101‐4499‐12‐0000 GM MISCELLANEOUS213 87 ‐ ‐ ‐ ‐ ‐ TOTAL 115,771$ 120,873$ 127,942$ 130,883$ 231,175$ 199,928$ 205,274$ PLANNING101‐4110‐13‐0100 PL REGULAR EMPLOYEE6,143$ 6,330$ 7,259$ 7,996$ 8,319$ 8,319$ 8,515$ 101‐4110‐13‐0000 PL COMMISSION2,155 2,095 2,295 1,855 2,500 2,500 2,500 101‐4111‐13‐0000 PL OVERTIME‐ ‐ ‐ 3 250 250 253 101‐4121‐13‐0000 PL PERA461 475 544 600 643 643 658 101‐4122‐13‐0000PL FICA/MEDICARE 635 645 731 754 847 847 862 101‐4131‐13‐0000 PL INSURANCE HEALTH1,690 1,652 1,723 1,793 1,869 ‐ 1,972 101‐4226‐13‐0000 PL GENERAL SUPPLIES132 83 121 133 135 135 138 101‐4302‐13‐0000 PL CONTRACTED PLANNER49,690 56,252 57,805 78,061 60,000 57,500 72,000 101‐4302‐13‐0100 PL COMP PLAN ‐ PLANNER56,483 37,592 ‐ ‐ ‐ ‐ ‐ 101‐4305‐13‐0000 PL GIS CONTRACTED SERVICES4,563 4,682 2,887 4,039 5,050 5,050 5,151 101‐4341‐13‐0000 PL TRAINING, CONF. & MTG.‐ ‐ ‐ 362 485 485 494 GENERAL FUND EXPENDITURES DETAIL19
Fiscal Year 2021ACTUAL 2016ACTUAL 2017ACTUAL2018ACTUAL2019BUDGET2020EST. ACTUAL2020BUDGET2021GENERAL FUND EXPENDITURES DETAIL101‐4351‐13‐0000 PL NOTICES & PUBLICATIONS‐ ‐ 178 ‐ 160 160 163 TOTAL 121,952$ 109,805$ 73,544$ 95,596$ 80,258$ 75,889$ 92,706$ ADMINISTRATIVE SERVICES101‐4110‐14‐0000 AD REGULAR EMPLOYEE‐$ ‐$ ‐$ ‐$ 33,276$ 33,787$ 34,059$ 101‐4111‐14‐0000 AD OVERTIME‐ ‐ ‐ ‐ 750 750 758 101‐4112‐14‐0000 AD PART‐TIME EMPLOYEE‐ ‐ ‐ ‐ 3,000 3,000 1,500 101‐4121‐14‐0000 AD PERA‐ ‐ ‐ ‐ 2,721 2,759 2,667 101‐4122‐14‐0000 AD FICA/MEDICARE‐ ‐ ‐ ‐ 2,775 2,814 2,720 101‐4131‐14‐0000 AD INSURANCE HEALTH‐ ‐ ‐ ‐ 7,477 7,477 7,889 101‐4211‐14‐0000 AD OFFICE SUPPLIES934 352 365 428 525 525 536 101‐4221‐14‐0000 AD SUPPLIES‐ EQUIPMENT‐ ‐ ‐ 899 ‐ ‐ ‐ 101‐4226‐14‐0000 AD POSTAGE ABSENTEE‐ ‐ ‐ 137 ‐ ‐ ‐ 101‐4309‐14‐0000AD CONTRACTED SERVICES19,713 19,712 19,713 20,700 20,700 20,700 32,500 101‐4315‐14‐0000 AD MISC CONTRACTED SERVICES‐ ‐ ‐ 10,282 50,000 35,000 45,000 101‐4339‐14‐0000 AD REPAIR & MAINTENANCE1,267 3,397 ‐ 1,248 1,300 1,300 1,326 101‐4341‐14‐0000 AD TRAINING, CONF. & MTG.200 279 816 174 428 428 900 101‐4342‐14‐0000AD MEMBERSHIPS & DUES‐ ‐ ‐ 85 150 150 153 101‐4351‐14‐0000 AD NOTICES & PUBLICATIONS‐ ‐ ‐ 160 150 150 153 101‐4499‐14‐0000 AD MISCELLANEOUS‐ ‐ ‐ ‐ 150 150 153 TOTAL 22,114$ 23,740$ 20,893$ 34,113$ 123,402$ 108,991$ 130,313$ FINANCIAL SERVICES101‐4110‐15‐0000 FS REGULAR EMPLOYEE166,690$ 174,095$ 190,903$ 194,309$ 114,857$ 118,806$ 123,648$ 101‐4111‐15‐0000 FS OVERTIME1,563 2,193 8,131 8,912 4,646 4,646 4,739 101‐4121‐15‐0000 FS PERA12,864 13,580 14,775 15,409 8,963 9,259 9,629 101‐4122‐15‐0000 FS FICA/MEDICARE10,625 11,530 14,440 13,473 9,142 9,444 9,822 101‐4131‐15‐0000FS INSURANCE HEALTH21,562 20,969 21,133 22,174 20,456 23,810 22,565 101‐4135‐15‐0000 FS INSURANCE WC836 1,773 1,290 1,947 1,185 1,739 1,967 101‐4133‐15‐0000 FS LIFE INSURANCE905 863 787 951 942 850 867 101‐4211‐15‐0000 FS OFFICE SUPPLIES5,662 5,161 5,163 5,500 6,120 6,120 6,242 101‐4221‐15‐0000 FS SUPPLIES ‐ EQUIP853 679 ‐ 219 1,000 600 1,000 101‐4226‐15‐0000 FS GENERAL SUPPLIES2,176 1,876 2,686 3,077 2,500 2,500 2,900 101‐4300‐15‐0000 FS PROFESSIONAL SERVICES17,220 19,142 16,655 18,080 18,250 18,250 17,150 101‐4309‐15‐0000 FS CONTRACTED IT & SW SUPPORT3,088 3,962 3,850 3,902 6,200 4,800 5,810 101‐4310‐15‐0000 FS MISC CONTRACTED SERVICES 4,230 4,916 6,510 5,434 4,490 5,890 6,030 101‐4315‐15‐0000 FS HC ASSESSOR SERVICES460 446 ‐ ‐ 500 500 510 101‐4325‐15‐0000 FS COMMUNICATIONS1,159 638 962 1,379 775 775 800 101‐4339‐15‐0000 FS REPAIR & MAINTENANCE328 205 ‐ ‐ 173 173 177 101‐4341‐15‐0000 FS TRAINING, CONF. & MTG.3,307 5,991 1,669 1,004 2,750 500 1,250 101‐4342‐15‐0000 FS MEMBERSHIPS & DUES515 486 95 105 115 145 150 20
Fiscal Year 2021ACTUAL 2016ACTUAL 2017ACTUAL2018ACTUAL2019BUDGET2020EST. ACTUAL2020BUDGET2021GENERAL FUND EXPENDITURES DETAIL101‐4350‐15‐0000 FS PRINTED FORMS & ENVELOPES1,381 1,172 1,077 1,879 1,500 2,004 1,750 101‐4351‐15‐0000 FS NOTICES & PUBLICATIONS1,115 1,701 781 1,776 1,500 2,100 2,150 101‐4365‐15‐0000 FS INSURANCE PROPERTY / LIABILITY78,867 68,962 74,109 81,212 84,295 88,842 97,586 101‐4498‐15‐0000 FS REIMBURSED COSTS ADVANCED5,886 6,594 6,280 6,144 6,725 6,725 6,860 101‐4499‐15‐0000 FS MISCELLANEOUS75 459 8 608 133 133 300 TOTAL 341,367$ 347,391$ 371,306$ 387,492$ 297,217$ 308,611$ 323,902$ LEGAL101‐4312‐16‐0000 AT GENERAL LEGAL 30,000$ 39,272 16,786 15,812 35,000 28,000 35,000 101‐4313‐16‐0000 AT CIVIL LITIGATION32,693 5,467 16,583 34,386 65,250 15,000 65,250 101‐4314‐16‐0000 AT PROSECUTION RETAINER42,000 42,000 42,000 42,000 42,000 42,000 42,000 TOTAL 104,693$ 86,739$ 75,369$ 92,198$ 142,250$ 85,000$ 142,250$ ASSESSING101‐4110‐17‐0000 ASR REGULAR EMPLOYEE2,718$ 2,789$ 2,890$ 3,013$ 3,082$ 3,308$ 3,387$ 101‐4111‐17‐0000 ASR OVERTIME EMPLOYEE47 87 295 277 415 415 416 101‐4121‐17‐0000 ASR PERA206 215 237 246 262 262 285 101‐4122‐17‐0000 ASR FICA/MEDICARE212 220 244 252 268 268 291 101‐4131‐17‐0000ASR INSURANCE HEALTH486 471 503 531 564 564 604 101‐4226‐17‐0000 ASR GENERAL SUPPLIES138 135 116 166 170 170 173 101‐4311‐17‐0000 ASR HC ASSESSOR SERVICES 55,531 58,000 61,000 64,000 68,000 68,000 71,000 101‐4350‐17‐0000 ASR PRINTED FORMS & ENVELOPES‐ ‐ ‐ ‐ 160 160 160 TOTAL 59,338$ 61,917$ 65,285$ 68,483$ 72,921$ 73,147$ 76,316$ CITY BUILDINGS101‐4310‐18‐0000 CB MISC CONTRACTED SERVICES 10,718$ 55,817 54,760 56,825 56,985 56,985 59,100 101‐4325‐18‐0000 CB COMMUNICATIONS6,532 5,833 5,762 5,624 6,270 6,270 6,700 101‐4340‐18‐0000 CB REPAIRS AND MAINTENANCE25,345 19,121 17,414 23,118 22,950 22,950 23,409 101‐4381‐18‐0000 CB ELECTRIC AND GAS UTILITIES32,596 33,751 33,505 40,571 36,465 35,528 37,500 101‐4920‐18‐0000CB TRANSFER CH RENT 81,800 85,890 90,185 94,694 96,588 96,588 100,451 TOTAL 156,991$ 200,412$ 201,625$ 220,831$ 219,257$ 218,320$ 227,160$ CABLE FRANCHISE101‐4110‐19‐0000 CF REGULAR EMPLOYEE6,143$ 6,330$ 7,259$ 7,999$ 8,319$ 8,320$ 8,515$ 101‐4121‐19‐0000 CF PERA461 475 544 600 624 624 639 101‐4122‐19‐0000 CF FICA/MEDICARE470 484 555 612 636 636 651 101‐4131‐19‐0000 CF INSURANCE HEALTH1,690 1,652 1,723 1,793 1,869 1,869 1,972 101‐4211‐19‐0000CF OPERATING SUPPLIES‐ 86 ‐ 20 400 400 408 101‐4221‐19‐0000 CF SUPPLIES‐ EQUIPMENT‐ ‐ ‐ 32 1,025 1,025 1,046 101‐4307‐19‐0000 CF NSCC OPERATING SUPPORT28,736 29,402 30,529 29,777 31,716 31,716 32,350 101‐4310‐19‐0000 CF MISC CONTRACTED SERVICES5,203 6,961 6,961 3,403 3,772 3,772 3,970 101‐4341‐19‐0000CF TRAINING, CONF & MTG‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 42,703$ 45,391$ 47,572$ 44,237$ 48,361$ 48,362$ 49,551$ 21
Fiscal Year 2021ACTUAL 2016ACTUAL 2017ACTUAL2018ACTUAL2019BUDGET2020EST. ACTUAL2020BUDGET2021GENERAL FUND EXPENDITURES DETAILPOLICE PROTECTION101‐4110‐21‐0000 PD REGULAR EMPLOYEE2,170,749$ $ 2,014,439 $ 1,934,184 1,976,883$ 2,074,359$ 1,878,448$ 2,157,963$ 101‐4110‐21‐0100 PD MECHANIC ALLOC‐WAGES 16,097 17,242 17,894 18,476 19,212 19,212 19,854 101‐4110‐21‐0200 PD DARE ALLOC‐WAGES 8,257 7,726 7,947 8,215 10,749 8,612 8,913 101‐4111‐21‐0000 PD OVERTIME EMPLOYEE68,103 64,615 105,139 98,673 98,120 115,000 108,034 101‐4111‐21‐0100 PD MECHANIC OVERTIME EMPLOYEE164 150 71 159 162 162 165 101‐4111‐21‐0200 PD DARE ALLOC ‐ OT118 228 371 538 765 765 891 101‐4111‐21‐0300 PD SAFE & SOBER ‐ OT26,843 28,732 31,805 37,916 32,250 32,370 34,566 101‐4111‐21‐0400 PD COURT OVERTIME10,274 5,721 3,927 4,316 4,500 3,000 4,700 101‐4111‐21‐0500 PD OTHER REIMB OT‐ ‐ 15,379 ‐ 10,000 ‐ ‐ 101‐4121‐21‐0000 PD PERA359,051 332,437 322,711 340,375 376,846 381,245 391,636 101‐4121‐21‐0100 PD MECHANIC ALLOC‐ PERA1,297 1,371 1,423 1,474 1,453 1,453 1,501 101‐4121‐21‐0200 PD DARE ALLOC‐ PERA1,537 1,442 1,487 1,621 2,050 2,050 2,142 101‐4122‐21‐0000 PD FICA/MEDICARE37,946 38,792 37,432 38,224 41,903 41,903 43,313 101‐4122‐21‐0100 PD MECHANIC ALLOC‐SS/MEDICARE1,251 1,342 1,383 1,430 1,470 1,470 1,519 101‐4122‐21‐0200 PD DARE ALLOC‐SS/MEDICARE127 119 123 128 167 167 173 101‐4131‐21‐0000 PD INSURANCE HEALTH337,706 304,352 308,057 318,684 326,054 331,949 354,123 101‐4131‐21‐0100 PD MECHANIC ALLOC‐HLTH INS445 655 840 958 1,008 564 1,058 101‐4131‐21‐0200 PD HEALTH ‐ DARE1,629 1,394 1,450 1,506 1,907 1,560 2,012 101‐4135‐21‐0000 PD WORKER'S COMP INS68,584 60,750 71,027 83,558 87,105 91,376 106,025 101‐4212‐21‐0100 PD MOTOR FUELS45,023 47,085 47,154 36,821 56,882 38,882 44,526 101‐4220‐21‐0000 PD SQUADS CLEANING1,165 1,232 1,399 1,336 1,900 1,900 1,938 101‐4221‐21‐0000 PD SUPPLIES‐ EQUIPMENT113 138 537 3,959 2,000 725 2,040 101‐4221‐21‐0100 PD VEHICLE REPAIRS/PARTS12,955 30,315 11,045 16,144 16,000 14,145 16,000 101‐4226‐21‐0000 PD GENERAL SUPPLIES22,455 12,593 19,439 17,894 21,500 16,508 21,500 101‐4226‐21‐0100 PD SHOP SUPPLIES‐ ‐ 100 536 500 500 510 101‐4226‐21‐0200 PD DARE SUPPLIES2,718 2,719 1,981 2,595 2,000 125 2,040 101‐4226‐21‐0500 PD VEST GRANT SUPPLIES9,313 1,303 2,212 4,073 3,500 1,500 3,570 101‐4309‐21‐0000 PD CONTRACTED IT & SFTW SUPPORT56,748 62,306 69,210 87,643 91,780 96,780 108,860 101‐4310‐21‐0000 PD MISC CONTRACTED SERVICES8,074 4,512 5,008 10,814 8,420 15,025 16,250 101‐4325‐21‐0000 PD COMMUNICATIONS44,478 44,672 55,454 61,645 63,220 58,420 62,500 101‐4333‐21‐0000 PD HC PRISONER SERVICES5,692 3,913 5,766 7,233 6,885 8,400 8,500 101‐4341‐21‐0000 PD TRAINING, CONF. & MTG.21,876 16,658 27,738 22,353 33,611 8,500 24,000 101‐4342‐21‐0000 PD MEMBERSHIPS & DUES2,085 2,580 1,954 5,606 5,600 5,100 5,150 101‐4350‐21‐0000 PD PRINTED FORMS & ENVELOPES902 602 769 1,442 969 969 988 101‐4365‐21‐0000 PD INSURANCE PC / LIABILITY51,476 47,941 51,065 54,753 56,615 60,359 64,265 101‐4345‐21‐0000 PD MISC GRANTS / REIMB EXPENDITURES 1,293 848 1,756 ‐ 1,500 500 500 101‐4499‐21‐0000 PD MISCELLANEOUS3,809 75 49 ‐ 250 50 250 TOTAL 3,400,353$ 3,160,996$ 3,170,332$ 3,276,319$ 3,463,212$ 3,239,694$ 3,621,976$ 22
Fiscal Year 2021ACTUAL 2016ACTUAL 2017ACTUAL2018ACTUAL2019BUDGET2020EST. ACTUAL2020BUDGET2021GENERAL FUND EXPENDITURES DETAILFIRE PROTECTION101‐4110‐22‐0000 FD REGULAR EMPLOYEE 485,961$ 512,052$ 519,281$ 521,497$ 540,307$ 353,980$ 550,330$ 101‐4110‐22‐0100 FD MECHANIC ALLOC‐ WAGES9,198 9,852 10,225 10,558 11,070 10,176 11,345 101‐4111‐22‐0000 FD OVERTIME EMPLOYEE36,622 39,228 43,950 35,486 41,500 33,500 41,500 101‐4111‐22‐0100 FD OT ‐ UNION CONTRACT33,950 35,301 35,918 36,303 37,570 37,570 38,321 101‐4112‐22‐0000 FD PART‐TIME EMPLOYEE70,763 77,231 83,155 82,977 78,066 77,675 79,627 101‐4112‐22‐0100 FD CODE ENFORCEMENT8,513 9,992 4,883 5,509 18,200 13,300 18,564 101‐4121‐22‐0000 FD PERA91,759 94,880 97,699 100,475 109,630 107,980 111,537 101‐4121‐22‐0100 FD MECHANIC ALLOC‐ PERA741 783 813 842 830 830 851 101‐4122‐22‐0000FD FICA/MEDICARE11,674 13,065 15,585 14,325 17,185 14,770 17,333 101‐4122‐22‐0100 FD MECHANIC FICA/MEDICARE715 767 791 817 847 847 868 101‐4123‐22‐0000 FD CITY CONTR‐ FIRE RELIEF6,000 6,000 6,000 6,000 6,000 6,000 6,000 101‐4124‐22‐0000 FD CONTR. STATE AID FIRE RELIEF50,174 52,546 52,743 54,716 52,083 ‐ ‐ 101‐4131‐22‐0000 FD INSURANCE HEALTH84,639 94,378 92,441 87,755 99,097 92,786 104,989 101‐4131‐22‐0100 FD MECHANIC ALLOC‐ HLTH INS254 374 480 547 576 576 605 101‐4135‐22‐0000 FD INSURANCE WC27,580 26,783 33,916 36,035 34,219 36,687 41,065 101‐4140‐22‐0000 FD UNIFORM EXPENSES7,461 5,974 8,155 8,445 8,700 7,800 8,874 101‐4212‐22‐0100 FD MOTOR FUELS5,064 6,010 6,214 5,240 7,529 5,282 5,890 101‐4221‐22‐0000 FD SUPPLIES‐ EQUIPMENT2,277 1,114 3,484 1,411 2,805 2,805 2,861 101‐4221‐22‐0100 FD VEHICLE REPAIRS/PARTS16,984 10,688 13,486 4,746 10,000 21,500 10,200 101‐4225‐22‐0000 FD FIRE PREVENTION SUPPLIES1,346 1,811 1,373 1,530 2,000 950 2,000 101‐4226‐22‐0000FD GENERAL SUPPLIES4,379 4,970 4,670 3,558 5,142 3,500 5,244 101‐4226‐22‐0100 FD SHOP SUPPLIES1,146 1,016 349 1,803 1,408 650 1,436 101‐4227‐22‐0000 FD MEDICAL SUPPLIES3,810 2,792 5,184 4,958 5,814 4,600 5,930 101‐4309‐22‐0000 FD CONTRACTED IT & SFTW SUPPORT22,511 25,760 27,163 31,789 32,630 36,938 37,730 101‐4310‐22‐0000FD MISC CONTRACTED SERVICES3,552 3,016 3,063 2,221 3,180 3,180 3,290 101‐4325‐22‐0000 FD COMMUNICATIONS15,512 17,020 15,686 17,213 21,800 18,750 22,930 101‐4339‐22‐0000 FD EQUIP REPAIRS & MAINTENANCE2,345 84 196 685 3,450 3,750 3,600 101‐4340‐22‐0000 FD BLDG REPAIRS & MAINTENANCE698 ‐ 936 617 510 ‐ ‐ 101‐4341‐22‐0000FD TRAINING, CONF. & MTG.12,050 17,415 13,753 10,942 13,260 19,000 14,000 101‐4342‐22‐0000 FD MEMBERSHIPS & DUES966 1,601 917 1,125 1,700 1,595 1,450 101‐4345‐22‐0000 FD GRANT REIMB/EXPENDITURES10,696 18,607 2,780 403 500 500 510 TOTAL 1,029,340$ 1,091,110$ 1,105,292$ 1,090,527$ 1,167,607$ 917,477$ 1,148,881$ 23
Fiscal Year 2021ACTUAL 2016ACTUAL 2017ACTUAL2018ACTUAL2019BUDGET2020EST. ACTUAL2020BUDGET2021GENERAL FUND EXPENDITURES DETAILPROTECTIVE INSPECTIONS101‐4110‐24‐0000 PI REGULAR EMPLOYEE9,964$ 10,447$ 10,943$ 11,761$ 11,872$ 10,182$ 11,945$ 101‐4121‐24‐0000 PI PERA755 786 817 850 890 781 896 101‐4122‐24‐0000 PI FICA/MEDICARE763 799 837 900 908 796 914 101‐4131‐24‐0000 PI INSURANCE HEALTH947 1,055 1,150 1,234 1,336 1,114 1,460 101‐4226‐24‐0000PI GENERAL SUPPLIES‐ ‐ ‐ ‐ ‐ ‐ ‐ 101‐4320‐24‐0000 PI BUILDING OFFICAL CONTRACT95,392 118,761 91,209 74,789 77,923 96,167 79,482 101‐4321‐24‐0000 PI ELECTRICAL INSPECTOR10,772 12,468 17,819 17,134 10,661 13,811 10,874 101‐4350‐24‐0000 PI PRINTED FORMS & ENVELOPES92 92 433 ‐ 104 154 150 TOTAL 118,685$ 144,407$ 123,208$ 106,668$ 103,695$ 123,005$ 105,721$ EMERGENCY MANAGEMENT101‐4110‐25‐0000 EMS REGULAR EMPLOYEE47,613$ 51,197$ 53,409$ 55,548$ 57,945$ 58,213$ 61,444$ 101‐4121‐25‐0000 EMS PERA7,678 8,281 8,613 9,371 10,256 10,305 10,876 101‐4122‐25‐0000 EMS FICA/MEDICARE690 742 774 806 840 840 891 101‐4131‐25‐0000 EMS INSURANCE HEALTH7,116 6,963 7,248 7,533 7,841 7,841 8,255 101‐4135‐25‐0000EMS INSURANCE WC2,894 2,948 3,741 4,123 3,770 4,042 4,521 101‐4221‐25‐0000 EMS SUPPLIES‐ EQUIPMENT‐ 239 301 ‐ 510 ‐ 520 101‐4227‐25‐0000 EMS MEDICAL SUPPLIES150 ‐ 48 ‐ 49 ‐ 50 101‐4323‐25‐0000 EMS PAGERS, SIREN1,251 1,237 1,289 1,233 1,500 1,255 1,300 101‐4339‐25‐0000 EMS REPAIRS AND MAINTENANCE221 ‐ ‐ 287 100 100 102 101‐4341‐25‐0000 EMS TRAINING, CONF. & MTG.193 288 970 615 975 ‐ 995 101‐4350‐25‐0000 EMS PRINTED FORMS & ENVELOPES‐ ‐ ‐ ‐ 150 75 153 TOTAL 67,806$ 71,895$ 76,393$ 79,515$ 83,937$ 82,671$ 89,106$ PUBLIC WORKS101‐4110‐31‐0000 PW REGULAR EMPLOYEE273,345$ 269,329$ 278,917$ 286,839$ 299,039$ 213,436$ 292,796$ 101‐4110‐31‐0100 PW MECHANIC 33,149 35,525 36,837 37,966 39,423 39,423 40,042 101‐4111‐31‐0000 PW OVERTIME EMPLOYEE6,005 2,897 13,518 12,285 17,690 9,500 17,900 101‐4111‐31‐0100 PW OVERTIME MECHANIC327 300 141 318 471 471 350 101‐4112‐31‐0000PW PART‐TIME EMPLOYEE27,407 26,592 30,018 30,300 35,812 29,292 36,886 101‐4121‐31‐0000 PW PERA21,168 20,741 21,775 22,611 23,755 16,720 23,302 101‐4121‐31‐0100 PW MECHANIC ALLOC‐ PERA2,594 2,742 2,845 2,948 2,992 2,992 3,029 101‐4122‐31‐0000 PW FICA21,821 21,531 22,682 23,654 26,969 19,295 26,590 101‐4122‐31‐0100PW MECHANIC ALLOC‐ FICA2,778 2,899 3,028 3,157 3,052 3,052 3,090 101‐4131‐31‐0000 PW INSURANCE HEALTH59,897 57,127 60,325 60,641 63,874 65,650 72,179 101‐4131‐31‐0100 PW MECHANIC ALLOC‐ HI2,480 1,310 1,680 1,915 2,016 2,016 2,117 101‐4135‐31‐0000 PW INSURANCE WC13,525 14,096 13,436 13,198 13,412 13,412 19,852 101‐4140‐31‐0000PW UNIFORM EXPENSES8,567 9,650 9,137 12,504 9,547 9,547 9,738 101‐4140‐31‐0100 PW UNIFORM EXPENSES ‐ MECH704 1,103 727 1,172 817 817 833 101‐4212‐31‐0100 PW MOTOR FUELS MISC1,304 976 1,080 3,460 1,406 1,406 1,434 24
Fiscal Year 2021ACTUAL 2016ACTUAL 2017ACTUAL2018ACTUAL2019BUDGET2020EST. ACTUAL2020BUDGET2021GENERAL FUND EXPENDITURES DETAIL101‐4212‐31‐0200 PW MOTOR FUELS NB 70,612 75,716 88,671 77,009 84,537 65,657 7,059 101‐4212‐31‐0300 PW FUEL ‐ MWMO1,124 1,462 1,488 1,164 1,775 1,227 1,410 101‐4212‐31‐0400 PW FUEL ‐ SANB #2823,495 3,209 8,710 10,480 11,936 7,474 9,966 101‐4212‐31‐0600 PW FUEL ‐ STREET/PARKS10,356 11,362 14,846 14,229 22,203 13,265 16,332 101‐4221‐31‐0100PW VEHICLE REPAIRS/PARTS6,618 8,816 16,540 13,556 14,280 11,515 14,566 101‐4223‐31‐0000 PW SMALL TOOLS MECHANIC22 1,720 750 70 584 584 595 101‐4223‐31‐0100 PW SMALL TOOLS 1,314 473 583 447 1,020 597 1,040 101‐4224‐31‐0000 PW STREET SIGNS1,522 563 464 2,763 2,388 2,278 2,435 101‐4226‐31‐0000PW GENERAL SUPPLIES6,417 7,485 10,838 6,879 11,674 10,075 8,500 101‐4226‐31‐0100 PW SHOP SUPPLIES1,678 1,958 1,499 562 2,208 2,208 3,500 101‐4228‐31‐0000 PW STREET REPAIR & MAINTENANCE61,727 15,571 16,621 91,192 73,950 23,500 40,429 101‐4229‐31‐0000 PW STREET CHEMICALS & SAND7,275 23,655 31,281 32,630 32,742 32,742 28,100 101‐4230‐31‐0000 PW STORMWATER MAINTENANCE1,897 4,101 5,817 7,247 ‐ ‐ ‐ 101‐4303‐31‐0000 PW CONTRACTED ENGINEER34,172 27,572 33,093 45,932 32,760 31,850 18,415 101‐4309‐31‐0000 PW CONTRACTED IT & SFTW SUPPORT6,557 7,423 13,155 13,566 10,360 12,860 13,000 101‐4310‐31‐0000 PW MISC. CONTRACTED SERVICES2,153 24,941 43,978 24,399 37,425 37,425 38,174 101‐4325‐31‐0000 PW COMMUNICATIONS3,526 3,246 2,918 3,425 3,210 710 3,490 101‐4339‐31‐0000 PW EQUIP REPAIRS & MAINTENANCE12,639 14,786 6,452 8,701 14,500 10,750 14,790 101‐4340‐31‐0000 PW BLDG REPAIRS & MAINTENANCE‐ 348 380 2,882 3,000 ‐ 2,000 101‐4341‐31‐0000 PW TRAINING, CONF. & MTG.3,756 5,475 3,499 6,835 6,500 750 6,630 101‐4342‐31‐0000 PW MEMBERSHIPS & DUES689 1,197 1,143 1,428 1,248 1,248 1,273 101‐4344‐31‐0000 PW TRAINING CERT PROGRAMS300 935 46 123 950 950 969 101‐4345‐31‐0000 PW GRANT REIMB EXPENDITURES12,023 540 14,338 2,832 21,938 ‐ 5,000 101‐4381‐31‐0000 PW STREETLIGHTS & SIGNALS70,049 65,478 65,516 61,512 67,548 63,950 67,148 101‐4435‐31‐0000 PW CLEAN‐UP DAY COSTS775 ‐ 500 ‐ ‐ ‐ ‐ 101‐4499‐31‐0000 PW MISCELLANEOUS50 990 ‐ 44 157 157 160 TOTAL 795,817$ 775,842$ 879,273$ 942,872$ 999,168$ 758,802$ 855,121$ PARKS101‐4110‐51‐0000 PR REGULAR EMPLOYEE 100,528$ 101,717$ 109,030$ 112,855$ 114,965$ 111,695$ 113,176$ 101‐4110‐51‐0100 TW REGULAR EMPLOYEE27,130 28,145 29,007 29,970 31,158 28,875 31,621 101‐4110‐51‐0200 PR COMMITTEE180 300 180 200 359 465 474 101‐4111‐51‐0000 PR OVERTIME EMPLOYEE2,229 1,944 1,827 2,216 3,307 1,590 2,500 101‐4111‐51‐0100TW OVERTIME EMPLOYEE369 305 1,048 1,176 867 600 1,000 101‐4121‐51‐0000 PR PERA7,921 7,994 8,606 8,807 8,870 8,496 8,676 101‐4121‐51‐0100 TW PERA2,132 2,189 2,343 2,424 2,402 2,211 2,447 101‐4122‐51‐0000 PR FICA/MEDICARE7,791 8,115 8,767 9,003 9,075 8,702 8,885 101‐4122‐51‐0100 TW FICA/MEDICARE2,186 2,258 2,357 2,459 2,450 2,255 2,496 101‐4131‐51‐0000 PR INSURANCE HEALTH24,223 20,085 21,306 22,380 23,223 23,674 26,870 101‐4131‐51‐0100 TW INSURANCE HEALTH4,767 5,169 5,004 5,277 5,614 5,615 6,011 25
Fiscal Year 2021ACTUAL 2016ACTUAL 2017ACTUAL2018ACTUAL2019BUDGET2020EST. ACTUAL2020BUDGET2021GENERAL FUND EXPENDITURES DETAIL101‐4135‐51‐0000 PR INSURANCE WC 3,258 3,520 3,286 3,641 3,976 4,255 4,877 101‐4135‐51‐0100 TW INSURANCE WC2,116 2,339 2,191 2,455 2,651 2,836 3,252 101‐4212‐51‐0000 PW FUEL ‐ STREET/PARKS‐ ‐ ‐ 633 ‐ ‐ ‐ 101‐4226‐51‐0000 PR GENERAL SUPPLIES11,193 19,832 14,357 15,538 15,810 15,785 16,126 101‐4310‐51‐0100 TW MISC. CONTRACTED SERVICES 1,060 ‐ ‐ 190 ‐ ‐ ‐ 101‐4325‐51‐0000 PR COMMUNICATIONS1,285 1,370 1,622 1,522 1,760 1,760 1,810 101‐4325‐51‐0100 TW COMMUNICATIONS155 171 197 147 220 220 230 101‐4337‐51‐0000 PR STRUCTURES REPAIRS & MAINT.6,687 8,108 12,365 6,682 10,500 2,750 8,750 101‐4338‐51‐0100 TW TREE REPLACEMENT4,561 3,542 583 3,796 3,825 2,500 3,902 101‐4339‐51‐0000 PR EQUIP REPAIRS & MAINTENANCE8,554 8,327 7,857 11,090 10,250 9,500 10,455 101‐4339‐51‐0100 TW EQUIP REPAIRS & MAINTENANCE‐ 52 ‐ ‐ 276 276 282 101‐4381‐51‐0000 PR ELECTRIC AND GAS UTILITIES20,135 19,838 19,316 19,389 19,793 18,950 20,604 101‐4415‐51‐0000 PR SS RENTALS2,423 2,614 1,821 2,820 2,780 1,700 1,900 101‐4499‐51‐0000 PR MISCELLANEOUS‐ 427 ‐ ‐ 108 108 110 101‐4499‐51‐0100 TW MISCELLANEOUS‐ ‐ 646 ‐ 108 108 110 101‐4671‐61‐0000 CS ISD 282 REC PROGRAMS 52,176 52,176 52,176 52,176 52,176 52,176 52,176 TOTAL 293,059$ 300,536$ 305,892$ 316,846$ 326,523$ 307,102$ 328,740$ OTHER EXPENDITURES AND TRANSFERS101‐4335‐70‐0000 INSURANCE CLAIMS21,989$ 26,984 14,384 8,710 15,000 15,000 15,000 101‐4343‐70‐0000 EQUITY INTITIATIVE‐ 9,800 5,119 9,008 10,200 1,500 10,000 101‐4346‐70‐0000 COLLABORATIVE INTITIATIVE‐ ‐ 1,055 11,573 11,500 2,500 10,000 101‐4347‐70‐0000 PROPERTY RESOURCE INTITIATIVE‐ ‐ ‐ 593 10,200 6,000 10,000 101‐4348‐70‐0000 SUSTAINABILITY INTITIATIVE‐ ‐ 2,601 22,400 25,000 4,250 17,500 101‐4499‐70‐0000 NB MISCELLANEOUS‐ ‐ 6,298 25,947 ‐ 22,195 ‐ 101‐4499‐23‐0000 INCIDENT/DATA PROD/COVID‐19553,339 880,761176,371 135,233 ‐ 837,800 ‐ 101‐4920‐70‐0000 TRANSFER ‐ SEVERENCE FUND86,300 86,300 86,300 86,300 86,300 86,300 86,300 TOTAL 661,628$ 1,003,845$ 292,128$ 299,764$ 158,200$ 975,545$ 148,800$ TOTAL FUND EXPENDITURES 7,411,957$ 7,627,593$ 7,029,590$ 7,272,412$ 7,605,976$ 7,608,516$ 7,651,785$ TOTAL FUND REVENUE 7,285,001$ 7,708,650$ 7,137,235$ 7,355,442$ 7,616,839$ 8,014,424$ 7,662,092$ CHANGE IN FUND BALANCE (126,956)$ * 81,058$ 107,646$ 83,030$ 10,863$ 405,908$ 10,307$ BEGINNING FUND BALANCE 2,446,012 2,319,056 2,400,114 2,507,759 2,590,790 2,590,790 2,996,698 ENDING FUND BALANCE 2,319,056$ 2,400,114$ 2,507,759$ 2,590,790$ 2,601,652$ 2,996,698$ 3,007,005$ 2,017$ 6,835,139$ *SCHEDULED USE OF FUND BALANCE26
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 27
Fiscal Year 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016 2017 2018 2019 2020 2020 2021REVENUES SALES 5,875,921$ 5,720,563$ 5,867,451$ 6,182,514$ 6,253,280$ 6,971,105$ 6,434,428$ LESS: COGS (4,468,066) (4,354,933) (4,344,764) (4,614,845) (4,689,960) (5,162,628) (4,792,605) TOTAL GROSS PROFIT 1,407,855$ 1,372,935$ 1,522,687$ 1,567,669$ 1,563,320$ 1,808,478$ 1,641,823$ EXPENDITURESSALARIES, WAGES, BENEFITSFULL‐TIME EMPLOYEES 289,058$ 245,188$ 323,455$ 324,795$ 338,046$ 336,023$ 347,684$ PART‐TIME EMPLOYEES215,389 300,228 244,359 235,280 246,512 239,000 256,489 ACCOUNTING WAGES50,211 54,995 61,302 69,250 70,000 63,312 70,000 PERA41,166 44,537 46,508 46,070 49,092 48,897 50,563 FICA/MEDICARE40,266 43,289 45,828 44,578 50,074 47,717 51,574 INSURANCE HEALTH72,209 76,427 80,210 83,097 99,512 94,710 100,916 INSURANCE WORKERS COMP8,502 14,840 14,964 14,838 14,762 15,884 18,789 UNEMPLOYMENT BENEFITS508 1,079 ‐ ‐ 1,000 1,000 5,000 TOTAL717,308$ 780,583$ 816,626$ 817,907$ 868,998$ 846,543$ 901,015$ ALL OTHER EXPENSESUNIFORMS844$ 2,314$ ‐$ ‐$ 2,800$ 3,514$ 2,800$ MATS/TOWELS LAUNDRY3,828 5,007 5,553 6,961 6,534 6,044 7,039 OPERATING SUPPLIES11,617 9,662 13,334 11,882 13,287 13,287 13,553 OFFICE SUPPLIES2,884 2,692 3,314 3,529 3,284 2,949 3,314 SANITATION 1,980 2,221 2,321 2,671 2,976 3,343 4,200 SUPPLIES‐ EQUIPMENT11,792 315 4,116 5,704 3,500 5,394 6,000 SUPPLIES‐NON CAPITAL IMP‐ 9,838 4,822 8,148 ‐ ‐ 4,155 CREDIT CARD FEES 104,958 104,596 107,581 127,666 140,707 152,116 133,454 CAM CHARGES 50,859 54,650 65,256 44,949 69,704 57,333 64,540 FREIGHT 32,770 32,739 32,789 33,592 42,784 37,000 39,411 PROFESSIONAL SERVICES 4,679 3,709 5,352 3,062 3,500 3,886 5,500 AUDIT FEES 14,700 15,283 9,923 9,968 10,172 10,172 10,762 IT & SOFTWARE SUPPORT24,921 26,132 29,718 34,964 36,900 40,276 45,260 MISC CONTRACTED SERVICES320 504 191 174 ‐ ‐ ‐ LIQUOR FUND ‐ COMBINED OPERATIONS28
Fiscal Year 2021WINDOW CLEANING 942 1,316 957 908 1,004 1,034 1,085 CLEANING SERVICE 270 70 69 118 15 15 ‐ COMMUNICATIONS 7,108 7,271 4,603 3,241 3,100 3,100 3,070 SECURITY MONITORING SERVICE1,461 1,475 1,895 2,000 2,100 3,762 2,142 REPAIRS & MAINTENANCE 16,097 2,835 15,016 18,262 13,000 17,291 17,375 TRAINING, CONF. & MTG.1,015 230 1,416 2,142 2,000 2,000 2,112 MEMBERSHIPS & DUES8,166 6,075 6,150 4,355 4,550 4,617 4,542 ADVERTISING AND SIGNAGE2,295 4,529 2,049 2,049 3,500 2,500 2,535 INSURANCE PROPERTY / LIABILIT13,693 11,486 11,093 11,403 11,661 11,068 11,765 ELECTRIC AND GAS UTILITIES 47,802 47,762 50,201 45,504 49,618 47,730 49,266 TOTAL OTHER EXPENSE 365,000$ 352,709$ 377,719$ 383,252$ 426,697$ 428,432$ 433,881$ TOTAL OPERATING EXPENSE 1,082,308$ 1,133,292$ 1,194,345$ 1,201,159$ 1,295,695$ 1,274,975$ 1,334,896$ OPERATING INCOME 325,547$ 239,643$ 328,342$ 366,510$ 267,625$ 533,503$ 306,927$ NON OPERATING INCOME / (EXP4,200 4,450 7,275 4,450 6,650 6,650 6,650 BOND/INTEREST FEES‐ ‐ ‐ ‐ ‐ ‐ ‐ DEPRECIATION EXPENSE 68,064 68,064 68,782 71,110 71,360 70,859 71,555 NET INCOME 261,682$ 176,028$ 266,835$ 299,849$ 202,915$ 469,294$ 242,021$ OTHER CASH USESTRANSFER TO GENERAL FUND 156,396$ 249,060$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ TRANSFERS TO CAPITAL FUNDS 92,653 ‐ ‐ ‐ ‐ ‐ ‐ INTERFUND LOAN PRINCIPAL‐ ‐ ‐ ‐ ‐ ‐ ‐ ADD BACK DEPRECIATION EXPEN(68,064) (68,064) (68,782) (71,110) (71,360) (70,859) (71,555) NET CHANGE IN ASSETS/LIABILIT68,915 (45,031) 95,580 ‐ TOTAL OTHER CASH USES 249,900$ 135,965$ 276,798$ 178,890$ 178,640$ 179,141$ 178,445$ NET INCREASE/(DECREASE) IN C11,783$ 40,064$ (9,963)$ 120,960$ 24,275$ 290,153$ 63,577$ BEGINNING CASH BALANCE427,658$ 439,441$ 479,505$ 469,542$ 590,502$ 590,502$ 880,655$ ENDING CASH BALANCE439,441$ 479,505$ 469,542$ 590,502$ 614,777$ 880,655$ 944,232$ LIQUOR FUND ‐ COMBINED OPERATIONS29
Fiscal Year 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET REVENUES2016201720182019202020202021 Water Operations917,927$ 945,788$ 985,022$ 997,332$ 1,094,550$ $1,091,243 $1,178,842 Sewer Operations1,005,329 1,098,938 1,136,667 1,212,400 1,249,355 1,221,468 1,270,083Total Operating Revenues 1,923,256$ 2,044,726$ 2,121,689$ 2,209,732$ 2,343,905$ 2,312,711$ 2,448,925$ EXPENDITURES Water Operations787,497$ 841,508$ 1,077,197$ 1,091,922$ 1,125,387$ $1,102,964 $1,161,830 Sewer Operations930,659 1,029,372 1,133,409 1,134,511 1,142,359 1,140,581 1,175,954 Total Operating Expenditures 1,718,156$ 1,870,880$ 2,210,606$ 2,226,432$ 2,267,746$ 2,243,545$ 2,337,784$ Combined Operating Income 205,100$ 173,846$ (88,918)$ (16,700)$ 76,159$ 69,166$ 111,142$ Other (Income)/Expense Water (11,143)$ (34,837)$ (28,689)$ (12,036)$ (33,900)$ (1,650)$ (33,900)$ Sewer (14,045) (36,189) (22,650) (2,250) (34,550) (2,300) (34,550) Interest Income (23,907) (16,714) (24,620) (25,000) (23,000) (12,000) (7,500) Depreciation Expense332,399 352,399 371,766 611,728 631,728 631,728 656,728 Total Other (Income)/Expense283,304 264,659 295,808 572,442 540,278 615,778 580,778 Net Income/(Loss) (78,204)$ (90,813)$ (384,725)$ (589,142)$ (464,119)$ (546,612)$ (469,636)$ Other Sources and Uses:Transfers Out (225,000)$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Transfers In1,632,862 ‐ ‐ ‐ ‐ ‐ ‐ Debt Service Payments(138,150) (145,750) (148,200) (145,600) (147,950) (147,950) ($150,200)Net Change in Assets / Liabilities49,451 (30,728) 49,417 (18,684) ‐ ‐ ‐ Proceeds Bonding/Army130,932 ‐ ‐ ‐ ‐ ‐ ‐ Add back Depreciation Expense332,399 352,399 371,766 611,728 631,728 631,728 656,728 Total Other Sources and Uses1,782,494 175,921 272,983 447,444 483,778 483,778 506,528 Net increase (decrease) in cash1,704,290$ 85,108$ (111,741)$ (141,698)$ 19,659$ (62,834)$ 36,892$ BEGINNING CASH BALANCE126,017 1,830,307 1,915,415 1,803,675 1,661,977 1,661,977 1,599,144$ ENDING CASH BALANCE1,830,307$ 1,915,415$ 1,803,675$ 1,661,977$ 1,681,637$ 1,599,144$ 1,636,037$ UTILITY FUND SUMMARY30
Fiscal Year 202112/31/2018EXHIBIT CACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016201720182019202020202021OPERATING INCOME701‐3710‐0‐0‐00 WATER BILLINGS 911,902$ 938,997$ 978,966$ $988,887 $1,088,000 $1,087,693 $1,172,342701‐3715‐0‐0‐00 WATER ON/OFF FEES525 915 180 45 550 550 500 701‐3717‐0‐0‐00 PENALTIES WATER5,500 5,876 5,876 8,400 6,000 3,000 6,000 TOTAL 917,927$ 945,788$ 985,022$ $997,332 $1,094,550 $1,091,243 $1,178,842DISTRIBUTION OPERATING EXPENDITURES701‐4110‐80‐0000 WT REGULAR EMPLOYEE 298,315$ 317,302$ 324,816$ 338,881$ 343,643$ 340,850 354,121 701‐4111‐80‐0000 WT OVERTIME EMPLOYEE 16,381 21,329 25,579 31,252 26,910 24,662 28,361 701‐4121‐80‐0000 WT PERA 23,433 23,892 25,585 26,438 27,791 26,699 28,686 701‐4122‐80‐0000 WT FICA/MEDICARE 23,637 24,164 25,238 27,033 28,347 27,233 29,260 701‐4131‐80‐0000WT INSURANCE HEALTH 58,664 51,904 53,462 56,141 55,553 56,538 61,958 701‐4135‐80‐0000 WT INSURANCE WC 11,559 9,895 9,265 9,175 9,128 9,769 13,636 701‐4211‐80‐0000 WT OFFICE SUPPLIES721 585 633 1,020 750 725 800 701‐4212‐80‐0000 WT MOTOR FUELS4,152 4,557 6,015 5,762 6,756 5,305 6,532 701‐4221‐80‐0000 WT SUPPLIES‐EQUIPMENT762 118 837 538 575 836 625 701‐4226‐80‐0000 WT GENERAL SUPPLIES4,253 3,396 5,649 12,081 9,500 8,865 11,500 701‐4300‐80‐0000 WT AUDITOR7,350 8,324 7,443 7,476 7,601 7,076 8,072 701‐4309‐80‐0000 WT IT & SFTW SUPPORT21,693 20,640 22,801 22,990 27,615 32,136 32,700 701‐4310‐80‐0000 WT MISC CONTRACTED SERVICES326 4,307 2,194 3,871 4,416 2,712 3,328 701‐4310‐80‐0100WT METER READING FEES 7,500 10,232 7,970 8,217 8,470 8,470 8,724 701‐4325‐80‐0000 WT COMMUNICATIONS10,391 9,255 10,275 9,860 10,200 10,280 10,800 701‐4337‐80‐0000 WT MAIN REPAIRS & MAINTENANCE1,104 5,548 4,638 19,884 11,730 11,795 13,500 701‐4339‐80‐0000 WT EQUIP REPAIRS & MAINTENANCE 5,039 4,752 3,789 6,727 3,500 4,021 4,250 701‐4340‐80‐0000 WT BLDG REPAIRS & MAINTENANCE ‐ ‐ 38 117 ‐ ‐ ‐ 701‐4341‐80‐0000 WT TRAINING, CONF. & MTG. 1,295 1,002 1,113 923 650 650 1,100 701‐4341‐80‐0100 WT TUITION‐ CERTIFICATIONS 371 414 326 438 450 450 400 701‐4342‐80‐0000WT MEMBERSHIPS & DUES 491 ‐ ‐ ‐ 510 510 525 701‐4350‐80‐0000 WT PRINTING AND POSTAGE 1,681 3,840 2,476 2,738 4,422 3,672 4,400 701‐4381‐80‐0000 WT ELECTRIC AND GAS UTILITIES 86,619 11,519 15,457 9,717 12,881 6,300 6,552 TOTAL600,246$ 536,974$ 559,170$ 602,437$ 601,399$ 589,555 629,830 WATER OPERATIONS31
Fiscal Year 202112/31/2018EXHIBIT CACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016201720182019202020202021WATER OPERATIONSPRODUCTION OPERATING EXPENDITURES701‐4110‐85‐0000 REGULAR EMPLOYEE 56,678 58,161 60,139 62,559 66,075 64,411 66,806 701‐4111‐85‐0000 OVERTIME EMPLOYEE 712 1,024 367 936 1,050 1,800 1,500 701‐4121‐85‐0000 PERA 4,768 4,900 5,078 5,458 5,034 4,966 5,123 701‐4122‐85‐0000 FICA/MEDICARE 4,875 4,973 5,156 5,589 5,135 5,065 5,225 701‐4131‐85‐0000 INSURANCE HEALTH9,235 10,126 11,036 10,339 11,000 12,828 14,020 701‐4135‐85‐0000WTR FILT INSURANCE WC4,328 3,776 3,587 3,505 3,533 3,781 5,278 701‐4221‐85‐0000 SUPPLIES‐ EQUIPMENT3,146 396 772 644 1,301 855 925 701‐4226‐85‐0000 GENERAL SUPPLIES52,187 55,746 55,429 46,794 56,500 51,750 56,500 701‐4226‐85‐0001 CARBON SUPPLY USAGE ‐ 2,654 35,240 33,523 32,500 35,000 35,000 701‐4226‐85‐0200UV BULB SUPPLY USAGE‐ ‐ 112,418 112,337 112,400 112,400 112,400 701‐4226‐85‐0003 PEROXIDE SUPPILES ‐ 27,930 27,920 33,000 28,533 30,000 701‐4303‐85‐0000 ENGINEER EXPENSES13,628 1,952 4,587 1,722 3,500 1,500 1,700 701‐4308‐85‐0000 WATER QUALITY PROTECTION COSTS‐ 12,387 12,644 12,626 14,325 12,400 12,772 701‐4309‐85‐0000 CONTRACTED IT & SFTW SUPPORT330 ‐ 3,659 2,657 3,238 2,740 2,830 701‐4310‐85‐0000 MISC CONTRACTED SERVICES386 330 345 690 570 690 720 701‐4325‐85‐0000 COMMUNICATIONS149 2,143 2,694 2,596 2,550 2,325 2,405 701‐4339‐85‐0000 EQUIP REPAIRS & MAINTENANCE 11,748 14,140 28,468 8,962 14,500 12,950 13,500 701‐4340‐85‐0000 BLDG REPAIRS & MAINTENANCE9,554 5,724 2,656 1,502 2,805 1,450 2,250 701‐4365‐85‐0000 INSURANCE PROPERTY / LIABILITY‐ 14,067 16,552 19,498 19,160 17,297 16,750 701‐4381‐85‐0000 ELECTRIC AND GAS UTILITIES15,527 112,035 129,272 129,626 135,813 140,668 146,295 TOTAL187,251 304,534 518,027 489,484 523,988 513,409 531,999 OPERATING INCOME (LOSS)130,430$ 104,281$ (92,175)$ (94,590)$ (30,837)$ (11,722)$ 17,012$ OTHER (INCOME) / EXPENSE701‐3891‐0‐0‐00 WT MISCELLANEOUS INCOME (2,495) (12,559) (4,350) (7,460) (550) (550) (550) 701‐3620‐0‐1‐00 WT INTEREST INCOME (23,907) (16,714) (24,620) (28,476) (23,000) (12,000) (7,500) 701‐3713‐0‐0‐00 WT WATER CONNECTION FEES (7,650) (23,850) (25,700) (1,750) (34,000) (1,750) (34,000) 701‐3910‐0‐0‐00WT SALE OF ASSETS (1,170) ‐ ‐ ‐ ‐ ‐ ‐ 701‐4335‐80‐0000 WT BKUP RESTORATION COSTS‐ ‐ ‐ ‐ ‐ ‐ ‐ 701‐4499‐80‐0000 WT MISCELLANEOUS EXPENSE172 1,572 1,362 650 650 650 650 TOTAL(35,050)$ (51,551)$ (53,309)$ (37,036)$ (56,900)$ (13,650)$ (41,400)$ OPERATING INCOME BEFORE DEPRECIATION 165,480$ 155,832$ (38,866)$ (57,554)$ 26,063$ 1,928$ 58,412$ 32
Fiscal Year 202112/31/2018EXHIBIT CACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016 2017 20182019202020202021OPERATING INCOME701‐3720‐0‐0‐00 SEWER BILLINGS 1,005,329$ 1,098,938$ 1,136,667$ 1,212,400$ 1,249,355$ 1,221,468$ 1,270,083$ TOTAL1,005,329$ 1,098,938$ 1,136,667$ 1,212,400$ 1,249,355$ 1,221,468$ 1,270,083$ OPERATING EXPENDITURES701‐4110‐75‐0000 SS REGULAR EMPLOYEE203,152$ 218,382$ 219,484$ 226,547$ 227,425$ 230,028$ 236,114$ 701‐4111‐75‐0000 SS OVERTIME EMPLOYEE15,398 18,028 23,832 24,129 25,098 21,854 25,600 701‐4121‐75‐0000 SS PERA15,730 16,431 17,096 17,473 18,939 18,177 19,629 701‐4122‐75‐0000 SS FICA/MEDICARE15,791 16,437 16,197 17,375 19,318 18,541 20,021 701‐4131‐75‐0000SS INSURANCE HEALTH42,862 41,725 42,222 44,277 42,919 43,905 48,433 701‐4135‐75‐0000 SS INSURANCE WC5,314 4,685 4,483 4,546 4,417 4,727 6,598 701‐4211‐75‐0000 SS OFFICE SUPPLIES‐ ‐ ‐ 100 150 150 150 701‐4212‐75‐0000 SS MOTOR FUELS6,221 6,825 8,945 8,607 8,860 7,960 9,798 701‐4226‐75‐0000 SS GENERAL SUPPLIES3,128 (120) 1,282 1,042 1,275 1,270 1,350 701‐4300‐75‐0000 SS AUDITOR5,880 6,785 7,443 7,476 7,601 7,076 8,072 701‐4309‐75‐0000 SS IT & SFTW SUPPORT8,148 12,205 13,612 15,284 16,820 19,601 21,030 701‐4310‐75‐0000 SS MISC CONTRACTED SERVICES331 273 1,704 2,501 3,350 3,386 3,642 701‐4325‐75‐0000 SS COMMUNICATIONS3,964 3,136 3,263 3,267 3,780 3,600 3,880 701‐4335‐75‐0000SS BKUP RESTORATION COSTS‐ ‐ 5,123 ‐ 10,000 10,000 10,000 701‐4339‐75‐0000 SS EQUIP REPAIRS & MAINTENANCE2,487 17,438 35,085 4,690 13,770 9,011 9,500 701‐4341‐75‐0000 SS TRAINING, CONF. & MTG.934 205 ‐ ‐ 1,122 1,150 1,250 701‐4341‐75‐0100 SS TUITION‐ CERTIFICATIONS‐ ‐ 1,170 904 587 600 600 701‐4342‐75‐0000 SS MEMBERSHIP & DUES‐ 238 1,131 ‐ 950 1,182 1,250 701‐4350‐75‐0000 SS PRINTING AND POSTAGE1,681 4,303 2,476 3,488 3,250 3,672 4,400 701‐4365‐75‐0000 SS INSURANCE PROPERTY/ LIABILITY13,100 9,352 11,686 10,414 9,981 13,215 15,900 701‐4375‐75‐0000 SS MCES WASTE TREATMENT CHARGE 576,237 643,390 708,567 733,670 712,664 712,664 719,437 701‐4381‐75‐0000 SS ELECTRIC AND GAS UTILITIES 10,301 9,654 8,609 8,719 10,083 8,813 9,300 TOTAL930,659$ 1,029,372$ 1,133,409$ 1,134,511$ 1,142,359$ 1,140,581$ 1,175,954$ OPERATING INCOME (LOSS)74,670$ 69,566$ 3,258$ 77,889$ 106,996$ 80,887$ 94,129$ OTHER (INCOME) / EXPENSE701‐3723‐0‐0‐00 SEWER CONNECTION FEES (7,650)$ (23,800)$ (22,100)$ (1,700)$ (34,000)$ (1,750)$ (34,000)$ 701‐3891‐0‐0‐00 SS MISCELLANEOUS INCOME(6,305) (12,559) (650) (650) (650)(650)(650)SEWER OPERATIONS33
Fiscal Year 202112/31/2018EXHIBIT CACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016 2017 20182019202020202021SEWER OPERATIONS701‐3910‐0‐0‐00 SS SALE OF ASSETS(180)0701‐4499‐75‐0000 SS MISCELLANEOUS EXPENSE90170100100100100100TOTAL (14,045)$ (36,189)$ (22,650)$ (2,250)$ (34,550)$ (2,300)$ (34,550)$ NET INCOME (LOSS) BEFORE DEPRECIATION88,715$ 105,754$ 25,908$ 80,139$ 141,546$ 83,187$ 128,679$ 34
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 35
Fiscal Year 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016 2017 2018 2019 2020 2020 2021REVENUES301‐3101‐0‐0‐00 PROPERTY TAX LEVY/MVHC 138,346$ 156,028$ 162,542$ 167,478$ 185,065$ 183,214$ 197,564$ 301‐3804‐0‐0‐00 REFUNDS AND REIMBURSEMENTS‐ 31,678 1,131 857 500 750 500 301‐3810‐0‐0‐00 INVESTMENT INCOME‐ ‐ ‐ 121 150 100 75 301‐3920‐0‐0‐00 TRANSFER ‐ GENERAL FUND‐ ‐ ‐ ‐ ‐ ‐ 301‐3920‐0‐0‐00 TRANSFER ‐ HRA PROJECTS FUND‐ ‐ ‐ ‐ ‐ ‐ TOTAL 138,346$ 187,706$ 163,673$ 168,456$ 185,715$ 184,064$ 198,139$ EXPENDITURES301‐4110‐00‐0000 REGULAR EMPLOYEE 81,391$ 85,562$ 90,719$ 95,314$ 99,278$ 89,918$ 86,045$ 301‐4121‐00‐0000 PERA6,078 6,411 6,775 7,114 7,446 6,744 6,453 301‐4122‐00‐0000 FICA/MEDICARE6,126 6,439 6,718 7,180 7,595 6,879 6,582 301‐4131‐00‐0000 INSURANCE HEALTH12,497 12,156 12,179 12,508 13,063 11,757 9,206 301‐4135‐00‐0000 INSURANCE WC326 895 878 1,034 964 1,130 1,220 301‐4300‐00‐0000PROFESSIONAL SERVICES5,452 6,113 4,389 3,987 6,250 5,076 6,805 301‐4302‐00‐0100 COMP PLAN/REDEVELOPMENT ‐ PLANNER‐ ‐ 21,985 20,706 20,000 20,000 20,000 301‐4321‐00‐0000 GMHC ‐ PROGRAM FEE40,676 10,417 985 755 720 535 550 301‐4322‐00‐0000 SALO PARK MAINT. CONTRACT320 ‐ ‐ ‐ ‐ ‐ ‐ 301‐4324‐00‐0000ECONOMIC DEVELOPMENT 2,250 2,588 3,090 2,250 2,250 ‐ ‐ 301‐4343‐00‐0000 RE‐DEVELOPMENT / HOUSING PLANNER‐ ‐ 1,248 10,165 27,500 8,500 27,500 301‐4499‐00‐0000 MISCELLANEOUS EXPENSE.680 ‐ ‐ ‐ ‐ ‐ 301‐4920‐00‐0000 TRANSFERS‐OUT‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 155,116$ 131,259$ 148,966$ 161,013$ 185,066$ 150,538$ 164,362$ NET CHANGE (16,770)$ 56,447$ 14,707$ 7,443$ 649$ 33,526$ 33,777$ BEGINNING FUND BALANCE9,188$ (7,582)$ 48,865$ 63,572$ 71,015$ 71,015$ 104,541$ ENDING FUND BALANCE(7,582)$ 48,865$ 63,572$ 71,015$ 71,664$ 104,541$ 138,318$ HOUSING & REDEVELOPMENT AUTHORITY36
Fiscal Year 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016 2017 2018 2019 2020 2020 2021REVENUES225‐3362‐0‐0‐01 SCORE INCENTIVE GRANTS RC‐$ ‐$ ‐$ 1,693$ 1,694$ ‐$ ‐$ 225‐3362‐0‐0‐02 RECYCLING GRANT HC20,768 18,989 16,150 15,238 14,538 13,067 13,067 225‐3410‐0‐1‐00 CLEAN‐UP DAY FEES2,636 3,598 4,282 4,017 4,025 3,158 4,500 225‐3810‐0‐0‐00 INVESTMENT INCOME182 141 244 571 50 50 50 225‐3891‐0‐0‐00MISCELLANEOUS REVENUE‐ ‐ ‐ ‐ ‐ ‐ ‐ 225‐3920‐0‐0‐00 TRANSFERS‐IN GENERAL FUND‐ ‐ ‐ ‐ ‐ 2,500 ‐ TOTAL 23,586$ 22,728$ 20,676$ 21,519$ 20,307$ 18,775$ 17,617$ EXPENDITURES225‐4110‐00‐0000 REGULAR EMPLOYEE 6,143$ 6,330$ 7,259$ 7,996$ 8,319$ 8,320$ 8,319$ 225‐4111‐00‐0000 OVERTIME EMPLOYEE‐ ‐ ‐ 3 ‐ ‐ 225‐4121‐00‐0000 PERA 461 475 544 600 624 624 624 225‐4122‐00‐0000 FICA/MEDICARE 470 484 555 612 637 636 636 225‐4131‐00‐0000 INSURANCE HEALTH1,690 1,652 1,723 1,793 1,869 1,876 1,972 225‐4345‐00‐0001RC ORGANICS PUBLIC EDUCATION‐ ‐ ‐ ‐ ‐ ‐ ‐ 225‐4345‐00‐0002 RC BULKY WASTE PUBLIC EDUCATION‐ ‐ ‐ ‐ ‐ ‐ ‐ 225‐4350‐00‐0000 NEWSLETTER COSTS4,557 5,756 6,243 7,558 7,711 10,034 ‐ 225‐4435‐00‐0000 CLEAN‐UP DAY COSTS3,731 6,033 5,549 6,823 6,959 7,744 8,025 225‐4499‐00‐0000MISCELLANEOUS EXPENSE‐ ‐ ‐ ‐ ‐ ‐ 225‐4920‐00‐0000 TRANSFERS‐OUT‐ ‐ ‐ ‐ ‐ ‐ TOTAL 17,052$ 20,729$ 21,874$ 25,384$ 26,119$ 29,234$ 19,576$ NET CHANGE 6,534$ 1,999$ (1,197)$ (3,865)$ (5,812)$ (10,459)$ (1,959)$ BEGINNING FUND BALANCE11,792 18,326 20,325 19,128 15,262 15,262 4,803 ENDING FUND BALANCE18,326$ 20,325$ 19,128$ 15,262$ 9,450$ 4,803$ 2,844$ RECYCLING FUND 37
Fiscal Year 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016 2017 2018 2019 2020 2020 2021REVENUES230‐3360‐0‐0‐00 GRANT REVENUE‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 230‐3520‐0‐0‐00 FORFEITURES9,810 4,400 12,964 11,205 2,750 1,500 2,750 230‐3810‐0‐0‐00 INVESTMENT INCOME418 302 491 1,435 425 800 425 230‐3891‐0‐0‐00 MISCELLANEOUS INCOME‐ ‐ ‐ ‐ ‐ ‐ 230‐3910‐0‐0‐00 SALE OF ASSETS‐ ‐ ‐ 230‐3920‐0‐0‐00 TRANSFER‐IN‐ ‐ ‐ TOTAL 10,228$ 4,702$ 13,455$ 12,640$ 3,175$ 2,300$ 3,175$ EXPENDITURES230‐4221‐00‐0000 SUPPLIES‐ EQUIPMENT‐$ ‐$ ‐$ ‐$ 15,000$ ‐$ 15,000$ 230‐4226‐00‐0000 GENERAL SUPPLIES‐ ‐ ‐ ‐ 552 ‐ ‐ 230‐4310‐00‐0000 EAST METRO SWAT MEMBERSHIP2,903 3,253 ‐ ‐ 4,000 4,000 4,000 230‐4341‐00‐0000 TRAINING‐ ‐ ‐ ‐ ‐ ‐ ‐ 230‐4499‐00‐0000 MISCELLANEOUS EXPENSE857 708 1,454 3,170 1,000 1,000 1,000 230‐4530‐00‐0000POLICE EQUIPMENT PURCHASED‐ 2,817 5,715 ‐ ‐ ‐ TOTAL 3,760$ 6,778$ 7,169$ 3,170$ 20,552$ 5,000$ 20,000$ NET CHANGE 6,468$ (2,076)$ 6,286$ 9,470$ (17,377)$ (2,700)$ (16,825)$ BEGINNING FUND BALANCE26,147 32,615 30,539 36,825 46,295 46,295 43,595 ENDING FUND BALANCE32,615$ 30,539$ 36,825$ 46,295$ 28,918$ 43,595$ 26,770$ FORFEITURE FUND38
Fiscal Year 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016 2017 2018 2019 2020 2020 2021REVENUES240‐3440‐0‐0‐00 INSTRUCTOR FEES 3,623$ 1,934$ 2,717$ 490$ 2,500$ 645$ 850$ 240‐3891‐0‐0‐00 MISCELLANEOUS INCOME 61 ‐ 92 250 25 75 25 TOTAL 3,684$ 1,934$ 2,809$ 740$ 2,525$ 720$ 875$ EXPENDITURES240‐4110‐00‐0000 REGULAR EMPLOYEE 1,260$ 300$ 600$ 160$ 1,000$ 590$ 750$ 240‐4121‐00‐0000 PERA/FICA‐ ‐ ‐ ‐ ‐ ‐ 240‐4225‐00‐0000 TRAINING SUPPLIES2,062 1,026 635 ‐ 750 575 600 240‐4426‐00‐0000 GENERAL SUPPLIES‐ ‐ ‐ ‐ 100 100 50 240‐4499‐00‐0000 MISCELLANEOUS EXPENSE‐ ‐ TOTAL 3,322$ 1,326$ 1,235$ 160$ 1,850$ 1,265$ 1,400$ NET CHANGE362$ 608$ 1,574$ 580$ 675$ (545)$ (525)$ BEGINNING FUND BALANCE4,152 4,514 5,122 6,696 7,276 7,276 6,731 ENDING FUND BALANCE4,514$ 5,122$ 6,696$ 7,276$ 7,951$ 6,731$ 6,206$ FIRE EDUCATOR/TRAINING39
Fiscal Year 2021ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2016 2017 2018 2019 2020 2020 2021REVENUES601‐3410‐0‐0‐00 RENTAL RECEIPTS (SCHOOL DISTRICT) 125,000$ 127,500$ 127,300$ 127,300$ 127,300$ 127,300$ 127,300$ 601‐3810‐0‐0‐00 INTEREST EARNINGS 859 643 787 432 425 425 425 601‐3891‐0‐0‐00 MISC INCOME‐INSURANCE‐ ‐ ‐ ‐ ‐ ‐ 601‐3920‐0‐0‐00 RENT TRANSFER 81,800 85,890 90,185 94,694 96,588 96,588 100,451 TOTAL 207,659$ 214,033$ 218,272$ 222,426$ 224,313$ 224,313$ 228,176$ EXPENDITURES601‐4110‐00‐0000 CC REGULAR EMPLOYEE10,883$ 30,234$ 31,199$ 32,291$ 33,889$ 32,701$ 30,772$ 601‐4111‐00‐0000 CC OVERTIME EMPLOYEE55 167 199 588 200 200 200 601‐4121‐00‐0000 CC PERA882 2,375 2,505 2,557 2,692 2,468 2,323 601‐4122‐00‐0000 CC FICA/MEDICARE897 2,415 2,545 2,604 2,727 2,517 2,369 601‐4131‐00‐0000CC INSURANCE HEALTH1,946 5,555 5,858 6,137 6,461 6,461 7,611 601‐4135‐00‐0000 CC INSURANCE WC339 1,347 700 1,233 1,396 1,494 1,860 601‐4226‐00‐0000 CC GENERAL SUPPLIES2,579 2,403 1,732 6,027 1,802 5,700 6,150 601‐4309‐00‐0000 CC CONTRACTED SECURITY MONITORING 42,976 ‐ 812 60 260 541 568 601‐4310‐00‐0000 CC RUGS AND REFUSE SERVICES3,816 3,764 3,468 4,514 3,716 3,690 3,846 601‐4325‐00‐0000 CC COMMUNICATIONS1,851 3,396 1,097 861 910 900 950 601‐4340‐00‐0000 CC REPAIRS & MAINTENANCE15,465 23,779 21,846 50,726 26,000 31,200 29,500 601‐4381‐00‐0000 CC ELECTRIC & GAS UTILITIES63,390 55,643 63,954 68,783 63,780 72,000 74,160 601‐4365‐00‐0000CC INSURANCE PROPERTY / LIABILITY 3,686 3,545 4,369 4,778 4,752 4,752 4,752 TOTAL 148,765$ 134,623$ 140,284$ 181,159$ 148,585$ 164,624$ 165,061$ NET INCOME 58,894 79,410 77,987 41,267 75,728 59,689 63,115 NET CHANGE IN ASSETS / LIABILITIES‐ ‐ ‐ ‐ ‐ ‐ TRANSFER TO BUILDING IMP FUND (25,000) (85,890) (90,185) (94,694) (96,588) ‐ (60,000) BEGINNING FUND BALANCE 25,761 59,655 53,175 40,977 (12,450) (12,450) 47,240 ENDING FUND BALANCE 59,655$ 53,175$ 40,977$ (12,450)$ (33,310)$ 47,240$ 50,354$ COMMUNITY SERVICE CENTER 40
Capital Equipment Building Improvements Street Improvements Public Utilities Infrastructure Stormwater Improvements Park Improvements CAPITAL FUNDS 41
Fiscal Year 2021
SOURCES 2020
Est. Actual
2020 2021 2022 2023 2024 2025 2026-2031 2032-2037
Capital Improvement Levy 283,200$ 283,200$ 283,200$ 318,200$ 353,200$ 388,200$ 423,200$ 3,064,200$ 3,964,200$
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 30,000 30,000 20,000 20,000 20,000 20,000 20,000 120,000 120,000
Donations/Grants - - - - 138,600 - - - 33,000
Interest / Equipment note proceeds 8,000 11,350 7,250 3,500 2,500 626,350 1,500 754,000 12,000
TOTAL 411,200$ 414,550$ 400,450$ 431,700$ 604,300$ 1,124,550$ 534,700$ 4,478,200$ 4,669,200$
Uses
Police 125,408$ 98,821$ 150,181$ 186,205$ 153,650$ 182,891$ 123,069$ 1,011,843$ 1,153,474$
Fire 104,554 85,148 90,623 148,839 173,490 240,300 221,689 1,357,791 1,435,394
Administration/Finance 4,240 1,725 25,050 28,430 17,825 59,050 44,965 113,942 125,086
Streets 105,123 96,015 21,612 95,573 61,848 102,176 81,098 71,035 370,547
Parks 67,151 51,521 33,927 123,760 21,380 5,082 17,204 410,185 440,463
DAILY OPERATIONS-MINIMAL EQUIPMENT NEEDS 406,477 333,230 321,394 582,807 428,193 589,499 488,025 2,964,796 3,524,965
MINIMAL SHORTFALL 4,723$ 81,320$ 79,056$ (151,107)$ 176,107$ 535,051$ 46,675$ 1,513,404$ 1,144,235$
SPECIFIC OPERATIONS - EQUIPMENT NEEDS
Scheduled Items
Fire Engines*- - - - - 591,701 - 706,522 -
SCBA COMPLETE PACK - - - - 277,200 - - - -
Dump Trucks (moved 1 DT to utility fund)- - - - - 220,000 - 270,108 331,870
2008 F750 High Ranger Aerial Truck - - - - - - 184,566 - -
1995 Street 444G Front-End Loader 185,000 143,342 - - - - - - -
1999 Parks 4500 Tractor - - - - 71,241 - - - -
185,000 143,342 - - 348,441 811,701 184,566 976,629 331,870
OVERALL SHORTFALL (180,277)$ (62,022)$ 79,056$ (151,107)$ (172,334)$ (276,650)$ (137,891)$ 536,775$ 812,366$
NET CHANGE (180,277)$ (62,022)$ 79,056$ (151,107)$ (172,334)$ (276,650)$ (137,891)$ 536,775$ 812,366$
BEGINNING CASH BALANCE 722,185$ 722,185$ 660,163$ 739,219$ 588,112$ 415,778$ 139,128$ 1,236$ 538,011$
ENDING CASH BALANCE 541,908$ 660,163$ 739,219$ 588,112$ 415,778$ 139,128$ 1,236$ 538,011$ 1,350,377$
* CURRENT PLAN IS TO FINANCE FUTURE ENGINE PURCHASES, UNLESS POST 2023 DEBY LEVY FUNDING IS AVAILABLE
CAPITAL EQUIPMENT 2021 - 2037
42
Fiscal Year 2021
2020
EST. ACTUAL
2020 2021 2022 2023 2024 2025 2026-2031 2032-2037
Police Department
Squads 81,675 87,042 91,082 49,387 37,129 126,241 52,394 449,033 553,706
Unmarked - - - 32,630 33,446 34,282 - 116,579 135,231
Retired to Other Services 796 - 820 845 - 896 923 4,067 6,101
Technology 18,570 3,097 8,327 43,433 47,472 3,456 46,102 222,108 191,346
Specialty Equipment 15,396 6,864 12,767 9,636 17,273 16,411 8,569 108,335 116,901
Investigative Equipment 3,412 - 4,100 3,600 - 965 3,955 11,008 8,810
General Equipment 5,559 1,818 33,086 46,676 18,329 640 11,125 100,712 141,379
TOTAL PD 125,408$ 98,821$ 150,181$ 186,205$ 153,650$ 182,891$ 123,069$ 1,011,843$ 1,153,474$
Fire Department
Apparatus - - - 56,897 90,000 591,701 - 821,159 76,465
Station Based Equipment - - - - - 1,920 13,183 62,966 -
Protective Gear 16,398 16,393 - 14,478 277,200 51,197 6,592 107,774 95,116
Technology 6,319 - 11,126 9,015 10,340 5,760 7,796 86,100 60,125
Protective Equipment/Tools 3,700 1,057 10,000 2,650 4,000 27,855 42,350 85,398 41,282
Office Furniture 9,038 249 2,047 - 5,000 - - 43,274 29,853
Debt Service Payments 69,100 67,449 67,450 65,800 64,150 153,568 151,768 857,640 1,132,553
TOTAL FD 104,554$ 85,148$ 90,623$ 148,839$ 450,690$ 832,001$ 221,689$ 2,064,313$ 1,435,394$
Administration/Finance
Computer Hardware 2,250 1,500 15,050 13,778 12,825 4,050 9,965 50,442 57,115
Computer Software - - - - - 55,000 - 7,500 -
Furniture and Equipment - - - 5,000 - - 35,000 40,000 50,000
Council Chambers 1,990 225 10,000 9,652 5,000 - - 16,000 17,971
TOTAL AF 4,240$ 1,725$ 25,050$ 28,430$ 17,825$ 59,050$ 44,965$ 113,942$ 125,086$
DEPARTMENTAL SUMMARIES 2021-2037
43
Fiscal Year 2021
2020
EST. ACTUAL
2020 2021 2022 2023 2024 2025 2026-2031 2032-2037
DEPARTMENTAL SUMMARIES 2021-2037
PUBLIC WORKS
Streets Department
Fleet replacements - - - 57,307 39,144 93,440 41,527 - 269,978
Plows/Dump trucks - - - - - 220,000 - 277,938 331,870
Heavy Equipment 189,928 146,852 5,051 5,177 5,307 5,440 222,247 36,506 42,335
Speciality Equipment 100,195 92,505 16,561 33,088 17,397 3,296 1,890 26,699 58,234
TOTAL 290,123$ 239,357$ 21,612$ 95,573$ 61,848$ 322,176$ 265,664$ 341,143$ 702,417$
Parks Department
Fleet replacements - - - 51,275 - - - 103,894 133,495
Heavy Equipment 1,137 529 5,857 5,302 73,727 - 13,183 91,851 58,080
Mowers 62,546 50,992 18,571 45,744 - 1,280 - 151,943 134,982
Field Maintenance - - 4,685 18,906 - - - 27,429 47,917
Rink Maintenance - - 586 - 12,029 640 - 5,167 30,697
Speciality Equipment 3,468 - 4,228 2,534 6,866 3,162 4,021 29,900 35,292
TOTAL 67,151$ 51,521$ 33,927$ 123,760$ 92,621$ 5,082$ 17,204$ 410,185$ 440,463$
TOTAL PW 357,274$ 290,878$ 55,539$ 219,333$ 154,469$ 327,258$ 282,868$ 751,327$ 1,142,880$
GRAND TOTAL 591,477$ 476,572$ 321,394$ 582,807$ 776,634$ 1,401,200$ 672,591$ 3,941,425$ 3,856,834$
44
Fiscal Year 2021
SOURCES 2020
Est. Actual
2020 2021 2022 2023 2024 2025 2026-2031 2032-2037
Community Center Fund Transfer (1)94,694$ -$ 60,000$ 105,000$ 109,200$ 113,568$ 118,111$ 720,000$ 720,000$
Reimbursement for Liquor Stores - - - 6,000 99,000 5,500 82,960 73,060 36,000
Building Improvement Levy (2)78,000 78,000 78,000 88,000 93,000 98,000 103,000 712,000 750,000
TOTAL 172,694$ 78,000$ 138,000$ 199,000$ 301,200$ 217,068$ 304,071$ 1,505,060$ 1,506,000$
USES City Hall/Community Center 69,000$ 121,160$ 64,000$ 171,600$ 180,000$ 15,000$ 16,000$ 504,223$ 308,350$
Fire Station 12,000 995 - 30,000 - 31,000 47,672 142,745 157,500
Public Works 12,000 4,880 - 7,500 - 48,861 40,640 384,553 170,500
Park Shelters - 11,600 22,000 5,000 14,000 - 26,950 88,180 81,000
Liquor Stores - - - 6,000 99,000 5,500 82,960 73,060 36,000
TOTAL 93,000$ 138,635$ 86,000$ 220,100$ 293,000$ 100,361$ 214,222$ 1,192,761$ 753,350$
NET CHANGE 79,694 (60,635) 52,000 (21,100) 8,200 116,707 89,849 312,300 752,650
BEGINNING CASH BALANCE 509,754 509,754 449,119 501,119 480,019 488,219 604,926 694,775 1,007,074
ENDING CASH BALANCE 589,448$ 449,119$ 501,119$ 480,019$ 488,219$ 604,926$ 694,775$ 1,007,074$ 1,759,724$
(1) Community Center fund transfer paused for 2020, School District rent reformulated in 2020.
(2) Additional Building Improvement Levy of $5,000 annually, paused for 2021, on schedule for 2022.
BUILDINGS IMPROVEMENT PLAN 2021 - 2037
45
Fiscal Year 2021
SOURCES 2020
Est. Actual
2020 2021 2022 2023 2024 2025 2026-2031 2032-2037
Bond Proceeds 2,930,000$ 3,101,806$ 1,829,000$ 1,693,000$ 2,005,000$ 2,107,000$ 2,381,000$ 16,264,000$ 4,314,000$
Road Improvement Levy (1)1,927,203 1,927,203 1,913,699 2,029,468 2,029,468 2,029,468 1,807,770 14,939,066 14,993,908
Prepaid Assessments - - 225,307 161,421 320,274 244,167 198,194 1,741,049 398,631
MSA Funds 1,000,000 1,042,585 - - - - - - -
Grant Funding - - - - - - - - -
Debt Levy Reduction Funding 331,490 331,490 475,821 257,222 178,931 3,756 3,520 - -
Infrastructure levy - - - - - - - - -
Miscellaneous - - - - - - - - -
TOTAL 6,188,693$ 6,403,084$ 4,443,827$ 4,141,110$ 4,533,672$ 4,384,391$ 4,390,483$ 32,944,115$ 19,706,539$
USES
Streets/Utilities Reconstruction 2,580,000$ 2,211,938$ 2,672,080$ 1,884,057$ 2,202,190$ 2,175,346$ 2,459,213$ 16,948,071 3,452,800
Sidewalks/Street Lights - - - - - - - 291,841 1,923,509
Road Improvement debt 2,258,693 2,258,693 2,389,519 2,286,689 2,208,399 2,033,224 1,811,290 14,939,066 14,993,908
Miscellaneous - - - - - - - - -
TOTAL 4,838,693$ 4,470,631$ 5,061,599$ 4,170,746$ 4,410,588$ 4,208,569$ 4,270,503$ 32,178,978$ 20,370,217$
NET CHANGE 1,350,000$ 1,932,453$ (617,772)$ (29,636)$ 123,084$ 175,821$ 119,980$ 765,137$ (663,678)$
BEGINNING ACTIVITY - 1,932,453 1,314,681 1,285,045 1,408,129 1,583,950 1,703,930 2,469,067
CUMULATIVE ACTIVITY 1,350,000$ 1,932,453$ 1,314,681$ 1,285,045$ 1,408,129$ 1,583,950$ 1,703,930$ 2,469,067$ 1,805,389$
(1) PER 2021 DEBT LEVY PROGRAM SEE EXHIBIT C
STREETS IMPROVEMENT PLAN 2021 - 2037
46
Fiscal Year 2021
SOURCES 2020
Est. Actual
2020 2021 2022 2023 2024 2025 2026-2031 2032-2037
Interfund Loan collections (1)45,766 45,766 45,766 205,063 198,667 191,976 185,285 351,088 -
Utility Fund Transfer (2)- - - - - 25,000 35,000 225,000 1,350,000
Connection fees 85,000 8,500 255,000 255,000 - - - - -
Interest and other income 55,058 41,294 17,900 16,000 15,000 16,100 15,000 65,000 62,700
TOTAL 185,824$ 95,560$ 318,666$ 476,063$ 213,667$ 233,076$ 235,285$ 641,088$ 1,412,700$
USES
Water Infrastructure 12,500 12,500 33,843 17,500 197,675 43,450 422,100 1,430,531 294,424
Water Equipment 2,232 - 40,212 905 191,933 2,200 43,781 31,830 394,415
Sewer Infrastructure 15,000 7,500 15,000 - - - 10,000 15,000 60,000
Sewer Equipment 382,232 400,562 5,073 905 1,933 2,200 43,781 31,830 1,063,697
Fiber Infrastructure 2,500 2,372 - 15,000 - - - 22,000 29,000
TOTAL 414,464$ 422,934$ 94,128$ 34,310$ 391,542$ 47,850$ 519,661$ 1,531,191$ 1,841,535$
NET CHANGE (228,640)$ (327,375)$ 224,538$ 441,753$ (177,875)$ 185,226$ (284,376)$ (890,103)$ (428,835)$
BEGINNING CASH BALANCE 2,827,586 2,827,586 2,500,212 2,724,750 3,166,502 2,988,628 3,173,854 2,889,478 1,999,376
ENDING CASH BALANCE 2,598,946$ 2,500,212$ 2,724,750$ 3,166,502$ 2,988,628$ 3,173,854$ 2,889,478$ 1,999,376$ 1,570,541$
(1) Principal collection of $959,326 estimated to begin 2022.
(2) Utility Fund Transfer available after retirement of Water Bonds in 2024
UTILITIES INFRASTRUCTURE 2021 - 2037
47
Fiscal Year 2021
SOURCES 2020
EST. ACTUAL
2020 2021 2022 2023 2024 2025 2026-2031 2032-2037
Stormwater fees UB 210,324$ 211,028$ 215,502$ 219,812$ 224,208$ 228,692$ 233,266$ 1,413,592$ 1,427,728$
Grants-Industrial Park Flooding (1)- - - 250,000 - -
Grant-prior projects - 700 - - - - - -
Interest 4,500 3,400 2,600 1,900 2,400 2,700 4,000 55,000 72,000
TOTAL 214,824$ 215,128$ 218,102$ 221,712$ 226,608$ 481,392$ 237,266$ 1,468,592$ 1,499,728$
USES
Stormwater Maintenance -$ -$ 50,000$ -$ -$ -$ 45,000$ 110,000$ 280,000$
Flood Improvements (1)- - - - - 550,000 - - 750,000
Water Quality 53,104 65,677 293,825 34,985 66,183 37,422 38,702 336,631 765,218
Mandates 8,260 5,701 7,000 7,210 7,424 17,643 7,867 52,193 61,687
Annual Reconstruction - - - - - 75,000 75,000 450,000 450,000
TOTAL 61,364 71,378 350,825 42,195 73,608 680,065 166,569 948,823 2,306,905
NET CHANGE 153,460$ 143,750$ (132,723)$ 179,517$ 153,000$ (198,673)$ 70,697$ 519,769$ (807,176)$
BEGINNING CASH BALANCE 188,703 188,703 332,453 199,730 379,247 532,247 333,574 404,271 924,041
ENDING CASH BALANCE 342,163$ 332,453$ 199,730$ 379,247$ 532,247$ 333,574$ 404,271$ 924,041$ 116,864$
(1) Plan includes costs for expansion of exsisting ponding and future redevelopment placeholder
$592,399.00
STORMWATER 2021 - 2037
48
Fiscal Year 20212020Est. Actual 20202021 2022 2023 2024 2025‐2030 2031‐2036SOURCESPark Dedication Fees 2,000$ 2,000$ 7,500$ 1,500$ 1,500$ 1,500$ 9,000$ 9,000$ Donations‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Micellaneous Income800 800 850 900 900 900 5,795 5,853 TOTAL 2,800$ 2,800$ 8,350$ 2,400$ 2,400$ 2,400$ 14,795$ 14,853$ USESCentral Park6,850 1,200 ‐ ‐ ‐ ‐ ‐ ‐ Emerald Park‐ 1,200 ‐ ‐ ‐ ‐ ‐ ‐ Salo Park‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Silver Point Park‐ 1,200 ‐ ‐ ‐ ‐ ‐ ‐ Trillium Park ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Water Tower Park‐ ‐ ‐ 170,000 ‐ ‐ ‐ ‐ TOTAL 6,850 3,600 ‐ 170,000 ‐ ‐ ‐ ‐ NET CHANGE(4,050)$ (800)$ 8,350$ (167,600)$ 2,400$ 2,400$ 14,795$ 14,853$ BEGINNING CASH BALANCE 71,163 71,163 70,363 78,713 (88,887) (86,487) (84,087) (69,292) ENDING CASH BALANCE67,113$ 70,363$ 78,713$ (88,887)$ (86,487)$ (84,087)$ (69,292)$ (54,439)$ PARK IMPROVEMENT 2021 ‐ 203749
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50
•Street Improvements •Tax Abatement and Lease Revenue DEBT SERVICE FUNDS 51
Fiscal Year 2020 ‐ 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 2019 DS Fund Combined Est. Budget503/345 365 512 514 516 518 520 522 524 526 528 530 532 532 2020REVENUESSTREET 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 ‐ 17,490 4,458 11,435 19,091 15,469 19,438 26,608 19,681 32,709 41,657 ‐ ‐ 240,936 INVESTMENT INCOME16,200 2,500 2,125 450 450 5,300 3,500 2,600 5,300 2,900 7,600 6,000 950 400 56,275 OTHER‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUES469,410 166,262 200,226 45,852 83,685 124,512 136,953 145,701 198,362 105,930 213,605 228,616 104,900 400 2,224,414 EXPENDITURESDEBT SERVICE: PRINCIPAL635,000 145,000 160,000 ‐ ‐ 145,000 115,000 130,000 160,000 90,000 150,000 145,000 ‐ ‐ 1,875,000 INTEREST28,322 17,175 28,950 23,416 31,912 31,663 24,020 42,630 48,513 26,838 71,400 88,375 20,908 ‐ 484,121 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 EXPENDITURES668,822 162,875 192,450 23,966 32,287 176,963 139,720 173,230 209,113 117,438 221,550 233,525 21,508 ‐ 2,373,446 REVENUES OVER (UNDER) EXPENDITURES(199,412)$ 3,387$ 7,776$ 21,886$ 51,398$ (52,451)$ (2,767)$ (27,529)$ (10,751)$ (11,508)$ (7,945)$ (4,909)$ 83,392$ 400$ (149,032)$ (1)OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 52,220 52,220 PROJECT SAVINGS TRANSFERED IN‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ DLR TRANSFERS IN‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL OTHER FINANCING SOURCES‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 52,220 52,220 NET CHANGE IN FUND BALANCE(199,412)$ 3,387$ 7,776$ 21,886$ 51,398$ (52,451)$ (2,767)$ (27,529)$ (10,751)$ (11,508)$ (7,945)$ (4,909)$ 83,392$ 52,620$ (96,812)$ FUND BALANCE ‐ JANUARY 1 20201,295,067 169,576 141,733 53,514 61,188 382,907 276,355 216,882 366,108 286,614 441,835 460,318 21,092 ‐ 4,173,189 EST. FUND BALANCE ‐ DECEMBER 31 20201,095,655$ 172,963$ 149,509$ 75,400$ 112,586$ 330,457$ 273,588$ 189,353$ 355,358$ 275,107$ 433,890$ 455,409$ 104,484$ 52,620$ 4,076,377$ 1) Deby Levy Reduction plan called for use of Fund BalanceSTREET IMPROVEMENT DEBT SERVICE FUNDS52
Fiscal Year 2021 ‐ 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 2020 DS Fund Combined Est. Budget503/345 365 512 514 516 518 520 522 524 526 528 530 532 534 2020REVENUESSTREET IMPROVEMENT LEVY, LESS DLR296,171$ 150,966$ 181,518$ 68,859$ 121,883$ 142,802$ 84,582$ 122,028$ 144,016$ 76,956$ 84,591$ 102,067$ 101,430$ 235,830$ 1,913,699$ SPECIAL ASSESSMENTS20,251 ‐ 16,764 4,321 11,015 25,582 15,023 18,722 25,599 9,712 31,824 33,700 ‐ ‐ 212,513 INVESTMENT INCOME14,250 2,000 1,975 725 925 4,775 3,100 2,425 4,175 3,275 5,325 4,975 775 1,729 50,429 OTHER‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUES330,672 152,966 200,257 73,905 133,823 173,159 102,705 143,175 173,790 89,943 121,740 140,742 102,205 237,559 2,176,641 EXPENDITURESDEBT SERVICE: PRINCIPAL520,000 145,000 165,000 80,000 100,000 145,000 115,000 130,000 165,000 90,000 155,000 150,000 60,000 ‐ 2,020,000 INTEREST17,037 14,275 24,075 21,000 28,800 28,762 22,583 40,030 45,263 25,037 66,825 82,475 37,800 52,220 506,182 PAYING AGENT FEES2,500 450 250 400 250 150 550 450 450 450 ‐ ‐ 450 450 6,800 PROFESSIONAL SERVICE3,000 250 250 150 125 150 150 150 150 150 150 150 150 150 5,125 TOTAL EXPENDITURES542,537 159,975 189,575 101,550 129,175 174,062 138,283 170,630 210,863 115,637 221,975 232,625 98,400 52,820 2,538,107 REVENUES OVER (UNDER) EXPENDITURES(211,865)$ (7,009)$ 10,682$ (27,645)$ 4,648$ (903)$ (35,578)$ (27,455)$ (37,073)$ (25,694)$ (100,235)$ (91,883)$ 3,805$ 184,739$ (361,466)$ (1)OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ BOND FUND CLOSED AND TRANSFERED IN‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PROJECT SAVINGS TRANSFERED IN‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ DLR TRANSFERS IN50,000 ‐ 35,000 41,728 30,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 156,728 TOTAL OTHER FINANCING SOURCES50,000 ‐ 35,000 41,728 30,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 156,728 NET CHANGE IN FUND BALANCE(161,865)$ (7,009)$ 45,682$ 14,083$ 34,648$ (903)$ (35,578)$ (27,455)$ (37,073)$ (25,694)$ (100,235)$ (91,883)$ 3,805$ 184,739$ (204,738)$ FUND BALANCE ‐ JANUARY 1 20211,095,655 172,963 149,509 75,400 112,586 330,457 273,588 189,353 355,358 275,107 433,890 455,409 104,484 52,620 4,076,377 EST. FUND BALANCE ‐ DECEMBER 31 2021933,790$ 165,954$ 195,191$ 89,483$ 147,234$ 329,554$ 238,010$ 161,898$ 318,285$ 249,413$ 333,655$ 363,526$ 108,289$ 237,359$ 3,871,639$ 1) Deby Levy Reduction plan called for use of Fund BalanceSTREET IMPROVEMENT DEBT SERVICE FUNDS53
Fiscal Year 2020 ‐ Est. ActualEMERALD 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 2020404,663$ 599,328$ EST. FUND BALANCE ‐ DECEMBER 31 2020415,548$ 565,540$ 1) Deby Levy Reduction plan calles for reduced levyTAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDSCOMBINED TAX ABATEMENTPUBLIC FACILITIES LEASE REVENUE 54
Fiscal Year 2021 ‐ BudgetEMERALD PARK HISP / MIRROR LAKE502536502/536311REVENUESTAX ABATEMENT/ LEASE REVENUE LEVY124,425$ 104,160$ 228,585$ 344,897$ (1)ISD DEBT CONTRIBUTION‐ ‐ ‐ ‐ INVESTMENT INCOME1,500 850 2,350 4,500 OTHER‐ HISP GRANT‐ ‐ ‐ ‐ TOTAL REVENUES125,925$ 105,010$ 230,935$ 349,397$ EXPENDITURESDEBT SERVICE: PRINCIPAL100,000 90,000 190,000 355,000 INTEREST15,000 10,100 25,100 28,690 PAYING AGENT FEES115 450 565 200 PROFESSIONAL SERVICE250 250 500 500 TOTAL EXPENDITURES115,365 100,800 216,165 384,390 REVENUES OVER (UNDER) EXPENDITURES10,560$ 4,210$ 14,770$ (34,993)$ OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST‐ ‐ ‐ ‐ TRANSFERS IN‐ ‐ ‐ ‐ TOTAL OTHER FINANCING SOURCES‐ ‐ ‐ ‐ NET CHANGE IN FUND BALANCE10,560$ 4,210$ 14,770$ (34,993)$ EST. FUND BALANCE ‐ JANUARY 1 2020415,548$ 565,540$ EST. FUND BALANCE ‐ DECEMBER 31 2020430,318$ 530,547$ 1) Deby Levy Reduction plan calles for reduced levyTAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDSCOMBINED TAX ABATEMENTPUBLIC FACILITIES LEASE REVENUE 55
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56
•Budget Calendar
•How Are My Taxes Used?
•Salaries
•City Fund Balances
•Financial Management Policy
•Exhibit A
BUDGET INFORMATION
57
St. Anthony Budget Calendar followed for 2021 Budget
(Significant Steps)
January 16 & 17, 2020 Goal Setting, Financial Management and Planning.
February 26, 2020 Adopted Strategic Plan including financial management planning
March 31, 2020 Council work session to review proposed infrastructure schedule and resulting
Debt Levy requirements
May ‐ June City Manager & Staff Meetings to discuss:
» Discussion on 2021 Operating Budget
» Evaluating 5‐Year Capital Equipment needs.
July 7, 2020 Council work session to review initial Overall 2021 Property Tax Levy and
General Fund Budget
August 25, 2020 Presentation of Proposed 2021 Budget & Preliminary Property Tax Levy to
the City Council.
September 8, 2020 Public Hearing to pass resolution setting the Preliminary 2021
Budget and Property Tax Levy
September – December: City Manager & Staff meet to confirm parameters and refine estimates used
in budget process.
Oct. 26/ Nov. 10 2020: Capital Improvement plan for 2021‐2037 discussed at October 26th work
session and approved at November 10th City Council meeting.
December 8, 2020: Presentation of 2021 Budget and Final Property Tax Levy with Public Input:
» Approving the Final 2021 Budget and Property Tax Levy
» Adoption of 2021 Budget and Property Tax Levy
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AVERAGE HOME VALUATION = $338,000
ANNUAL BUDGET TAXES =$1,313.66
ROAD LEVY TAXES = $528.73
PUBLIC FACILITIES ‐ P/W & FIRE $95.29
TAX ABATEMENT $63.16
CAPITAL IMPROVEMENTS $117.75
TOTAL CITY PROPERTY TAXES = $2,118.59
2021 TAX LEVY % OF TAXES
EXPENDITURES BUDGET EXPENDITURES BUDGET PAID
Mayor / Council 105,968$ 85,804$ 1.83% 24.09$
Cable Franchise 49,551 ‐ 0.00%‐
General Management 205,274 166,214 3.55% 46.67
Administrative Services 130,313 105,517 2.26% 29.63
Financial Services 323,902 134,123 2.87% 37.67
Assessing 76,316 61,794 1.32% 17.35
Legal 142,250 100,250 2.14% 28.15
Planning 92,706 75,066 1.60% 21.08
City Buildings 227,160 183,936 3.93% 51.65
Emergency Management 89,106 72,151 1.54% 20.26
Police Protection 2,834,258 1,815,489 38.81% 509.77
Lauderdale Contract 747,071 (26,147) ‐0.56% (7.34)
Dare Education 14,500 ‐ 0.00%‐
Fire Protection 1,167,607 915,202 19.56% 256.99
Inspections, Building/Plumbing/Heating/Health 103,695 (2,026) ‐0.04% (0.57)
Animal Control ‐ ‐ 0.00%‐
Public Works 999,168 568,515 12.15% 159.63
Parks 326,523 264,392 5.65% 74.24
Other Expenditures (operating transfers)158,200 158,200 3.38% 44.42
GENERAL FUND TOTAL EXPENDITURES 7,793,568$ 4,678,480$ 100.00% $1,313.66
ROAD LEVY 1,913,699$ $528.73
PUBLIC FACILITIES ‐ P/W & FIRE 344,897$ $95.29
TAX ABATEMENT 228,585$ $63.16
CIP LEVY 426,200$ $117.75
TOTAL LEVY 7,591,861$ $2,118.59
How are my taxes used? ‐ 2021
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Positions From To
Elected Officials Mayor NA 8,700$
Mayor – Pro Tem NA 7,956$
Council Member NA 7,200$
City Manager (to be hired in 2021)131,900$ 167,600$
Departmental Directors and Chiefs 116,000$ 137,391$
Departmental Assistants 81,932$ 115,114$
Senior Fire and Police 82,035$ 105,679$
All Other Full-time Employees:
Union
Fire Fighter 70,925$ 72,389$
Police - Patrol / Sergeant 71,215$ 95,932$
Public Works / Mechanic 56,665$ 69,718$
Non-Union Finance 54,586$ 67,748$
Liquor 33,948$ 81,080$
Police 40,700$ 72,433$
Part-time Employees:
From To
Volunteer Firefighters 14.00$ 16.35$
Code Enforcement Officers 18.36$ 20.67$
Liquor Clerks 14.00$ 16.00$
2021 Salary Range
2021 Hourly Rate
60
637
The audited Funds discussed below had a cumulative fund balance of $43,056,465 at 12/31/2019. A review
of those funds and a description of their intended sources and uses for budget years 2020 and 2021 are as
follows:
General Fund (101) – $2,590,790
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) – $15,261
This Special Revenue fund 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) – $46,294
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) – $7,324
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) – $1,183,555
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) – $71,083
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) – $599,329
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) – $728,120
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) – $58,042
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) – $3,819,952
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) – $71,163
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) – $404,663
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 annual debt service of approximately $175,000. The 2016 bonds
will be retired in 2026, eliminating the annual debt service of approximately $98,000.
Revolving Fund (509) – $(142,490)
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. In 2020 MSA
funds were received which eliminated the 2019 deficit fund balance.
Building Improvement Fund (510) – $510,120
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) – $4,173,104
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) – $358,244
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) – $(12,448)
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 $127,300 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. The Budgeted rent transfer for 2020 was $96,588 eliminated the 2019 fund balance
deficit. Fund balance transfers will prospectively provide for City Hall capital improvements via the Building
Improvement Fund.
Water/Sewer/Water Plant Fund (701) – $16,867,291
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 fund balance is substantially comprised of capitalized water mains, sewer
mains, water treatment plant, lift stations, machinery and equipment.
Liquor Fund (705) – $2,228,821
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 inventory, buildings, and fixtures.
Stormwater Utility Fund (706) – $9.237,554
The Stormwater Utility Fund was established in 2015. 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. The fund balance is substantially comprised of capitalized
stormwater infrastructure and land.
Severance Fund (901) – $240,693 (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
$704,606. 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
12/31/2020
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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
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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 are in compliance with legal
and administrative requirements which protects the City funds being invested.
Legal Requirements:
Minnesota Statutes authorize and define an investment program for municipal governments.
A. Investment Instruments Authorization
The City of St Anthony shall invest in the following instruments as allowed by Minnesota Statutes:
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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.
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.
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Capital improvements include the scheduling of public improvements for the community over a 15‐ year
period, and consider 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.
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.
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4. Total general obligation debt shall not exceed 2% of the total market valuation of taxable property
in the City.
5. Direct net debt (gross debt less available debt service funds) shall not exceed 3% of the total market
valuation of taxable property in the City.
6. The City will maintain good communications with bond rating agencies regarding its financial
condition. The City will follow a policy of full disclosure in every financial report and bond
prospectus.
7. The City will use refunding mechanisms to reduce interest cost when economically feasible.
8. The City will manage the Debt Levy associated with its Road Improvement Program to reduce the
overall future high point of levy requirements during the final years of the program. The City will
apply future unencumbered utility charges; Municipal State Aid fund, excess bond balances and one
time revenue sources to accomplish this reduction in future levy requirements (Debt Levy Reduction
plan). See Exhibit A for the current projections of the Debt Levy Reduction plans impact.
VIII. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
The key to effective financial management is to provide accurate, current, and meaningful information
about the City’s operations to guide decision making that enhance and protect the City’s financial
position.
Policy Statement:
1. The City’s accounting system will maintain records on a basis consistent with generally accepted
accounting standards and principles for local government accounting as set forth by the
Government Accounting Standards Board (GASB) and in conformance with the State Auditor’s
requirements per State Statutes.
2. The City will establish and maintain a high standard of accounting practices.
3. The City will follow a policy of full disclosure written in clear and understandable language in all
reports on its financial condition.
4. A primary goal of the Finance Department is to provide timely monthly, quarterly and annual
financial reports to users.
5. An independent public accounting firm will perform an annual audit and issue an opinion on the
City’s financial statements.
6. The City Council will review the audit report, approve its findings and meet with the Auditor to
discuss any questions they might have in regard to the audit.
IX. RISK MANAGEMENT
A comprehensive risk management plan seeks to manage the risks of loss encountered in the operations
of an organization. Risk management involves such key components as risk avoidance, risk reduction, risk
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.
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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 2021\Budget Pages\Exhibit A 2021 12/9/2020
City of St. Anthony
Debt Levy - Roads, Tax Abatement, Public Facilities 802,382 897,435 902,685 918,015 916,965 920,850 929,565 937,755 950,670 729,039 565,647 142,865 138,581 139,547 140,033
2021 Levy Year 60 61 62 63 64
2018 2019street 2020 Street 2021 2022
Existing Bonds
Fund 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040
$1,700,000 - 2003A (Refunding 2011A)503 118,057 121,103 123,992 121,473 124,204 132,028 134,286
$1,305,000 - 2008A (2014C)365 175,652 177,319 178,526 169,602 170,021 172,436 169,496 171,806 168,761 170,966 172,673 173,040
$2,630,000 - 2009A (Refunded in 2017A)512 184,768 185,450 185,975 186,343 186,553 186,605 172,921 179,549 180,612 181,518 187,516 187,949 182,974
$1,645,000 - 2009B (2001B & 2002A)503 196,995 192,401 187,808 193,714 183,608 106,150
$1,375,000 - 2010A (Refunded in 2019A)514 108,587 112,065 110,175 108,285 111,645 109,413 112,209 114,624 103,271 110,587 112,233 108,419 109,854 111,080
$1,940,000 - 2011A (Refunded in 2019A)516 141,991 138,684 140,626 142,411 138,789 140,416 141,886 142,871 125,653 121,883 123,363 124,633 125,694 126,544 121,934
$2,210,000 - 2011B (2004A and 2005A) 503 250,300 226,977 226,899 221,025 225,157 223,441 226,430 223,537 109,589
$9,495,000 - 2012A (2006A & 2007A)503/518 324,405 423,185 518,973 519,813 530,693 520,758 520,968 526,218 531,153 535,773 306,356 141,358 142,865 138,581 139,547 140,033
$1,775,000 - 2013B 520 - - 118,685 118,930 119,176 119,120 119,063 118,523 117,984 117,082 115,939 119,864 118,133 116,402 119,133 116,476 119,070 -
$2,230,000 - 2014A 522 - - - 157,629 155,848 159,318 157,433 155,548 153,663 157,028 154,896 151,488 153,330 155,015 151,292 152,820 154,190 154,914
$2,580,000 - 2015A 524 - - - - 185,075 182,847 185,869 183,537 186,454 184,016 186,829 184,286 186,993 183,886 186,029 182,331 183,884 184,819 185,111
$1,455,000 - 2016A 526 102,173 106,135 104,742 103,349 101,956 105,813 104,315 102,817 106,568 104,965 103,362 107,009 105,025 103,042 105,757
$2,600,000 - 2017A 528 189,734 191,592 193,296 189,591 191,136 192,523 193,753 189,575 190,647 191,562 192,320 192,919 193,362 193,646 193,774
$2,610,000 - 2018A 530 179,849 180,959 181,859 177,298 177,998 178,467 178,737 178,797 180,484 176,764 178,294 179,666 180,382 180,927 181,302
$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
$3,000,000 - 2020A 534 235,830 237,644 232,600 232,806 232,856 232,747 237,731 237,150 236,412 232,471 233,780 234,984 236,083 237,077 232,715 (13,145)
Total Levy 1,500,755 1,577,184 1,791,659 1,939,225 2,130,768 2,154,706 2,236,431 2,292,395 2,258,694 2,389,519 2,175,856 1,999,903 1,831,636 1,640,254 1,528,411 1,404,969 1,273,445 1,152,920 996,920 814,155 712,847 517,713 339,819 232,715 (13,145) - - - -
2021 Road Improvements Bonds
$1,829,000 - 2021A 2021A - 110,834 110,834 110,834 110,834 110,834 110,834 110,834 110,834 110,834 110,834 110,834 110,834 110,834 110,834 110,834
2022-2030 Road Improvements Bonds
$1,693,000 - 2022A 2022A 141,509 141,509 141,509 141,509 141,509 141,509 141,509 141,509 141,509 141,509 141,509 141,509 141,509 141,509 141,509
$2,005,000 - 2023A 2023A 111,050 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514 157,514
$2,107,000 - 2024A 2024A 155,190 155,190 155,190 155,190 155,190 155,190 155,190 155,190 155,190 155,190 155,190 155,190 155,190 155,190 155,190
$2,381,000 - 2025A 2025A 197,282 197,282 197,282 197,282 197,282 197,282 197,282 197,282 197,282 197,282 197,282 197,282 197,282 197,282 197,282
$2,494,000 - 2026A 2026A 186,707 186,707 186,707 186,707 186,707 186,707 186,707 186,707 186,707 186,707 186,707 186,707 186,707 186,707
$2,616,000 - 2027A 2027A 224,734 224,734 224,734 224,734 224,734 224,734 224,734 224,734 224,734 224,734 224,734 224,734 224,734
$3,657,000 - 2028A 2028A 255,028 255,028 255,028 255,028 255,028 255,028 255,028 255,028 255,028 255,028 255,028 255,028
$2,647,000 - 2029A 2029A 194,451 194,451 194,451 194,451 194,451 194,451 194,451 194,451 194,451 194,451 194,451
$2,750,000 - 2030A 2030A 207,803 207,803 207,803 207,803 207,803 207,803 207,803 207,803 207,803 207,803
2031-2034 Road Improvements Bonds
$2,100,000- 2031A 2031 144,629 144,629 144,629 144,629 144,629 144,629 144,629 144,629 144,629
$1,742,000 - 2032A 2032 107,545 107,545 107,545 107,545 107,545 107,545 107,545 107,545
$1,227,000 - 2033A 2033 72,893 100,393 100,393 100,393 100,393 100,393 100,393
$1,345,000- 2034A 2034 127,966 210,467 210,467 210,467 210,467 210,467
Additional levy - - - - - - - - - - 110,834 252,343 363,393 565,048 762,330 949,038 1,173,772 1,428,800 1,623,251 1,831,054 1,975,683 2,083,228 2,156,120 2,311,586 2,394,088 2,283,254 2,141,744 1,984,230 1,829,040
Road levy before debt reduction 1,500,755 1,577,184 1,791,659 1,939,225 2,130,768 2,154,706 2,236,431 2,292,395 2,258,694 2,389,519 2,286,689 2,252,246 2,195,029 2,205,302 2,290,741 2,354,007 2,447,217 2,581,720 2,620,171 2,645,209 2,688,530 2,600,941 2,495,939 2,544,301 2,380,943 2,283,254 2,141,744 1,984,230 1,829,040
Stormwater Utilty (25,000) (170,000) (150,000) (95,000) (85,000) - - - - - - - - - - - - - - - - - - - - -
MSA Advance (7,500) (25,000) (85,000) (168,000) (152,500) - (41,729) (90,000) (115,000) - - - - - - - - - - - - - - - - -
Excess Bond Balance (115,000) (101,921) (92,500) (140,000) (140,009) (215,310) (354,300) (163,115) (60,000) - - - - - - - - - - - - - - - - -
Conduit Fee/Refunding & Project savings (15,079) (116,180) (79,792) (3,874) (3,707) (3,542) (3,315) - - - - - - - - - - - - - - -
Public Facilities/Abatement Excess (5,000) (35,000) (55,000) (60,000) (75,000) (70,000) (75,000) (85,000) - - - - - - - - - - - - - - - - -
Infrastructure Levy - - - 221,698 348,215 355,645 292,379 199,169 64,666 26,215 - - - - - - - - - -
Road improvement levy 1,500,755 1,577,184 1,776,580 1,791,725 1,828,847 1,792,206 1,778,431 1,854,886 1,852,204 1,843,699 1,954,700 1,988,539 2,413,186 2,550,202 2,646,386 2,646,386 2,646,386 2,646,386 2,646,386 2,645,209 2,688,530 2,600,941 2,495,939 2,544,301 2,380,943 2,283,254 2,141,744 1,984,230 1,829,040
1,913,699 2,029,700 2,073,539 2,413,186 2,550,202 2,646,386 2,646,386 2,646,386 2,646,386 2,646,386 2,645,209 2,688,530 2,600,941 2,495,939 2,544,301 2,380,943 2,283,254
% Increase in Road levy 5.09%12.64%0.85%2.07%-2.00%-0.77%4.30%-0.14%-0.46%6.02%1.73%21.35%5.68%3.77%0.00%0.00%0.00%0.00%-0.04%1.64%-3.26%-4.04%1.94%-6.42%-4.10%-6.20%-7.35%-7.82%
$ Increase in Road levy 76,429 199,396 15,145 37,122 (36,641) (13,775) 76,455 (2,682) (8,505) 111,002 33,838 424,647 137,016 96,185 (0) (0) 0 0 (1,177) 43,321 (87,589) (105,001) 48,362 (163,359) (97,689) (141,509) (157,514) (155,190)
TAX ABATEMENT (2016B/2017A)149,395 146,480 151,025 153,148 155,112 224,877 227,430 222,653 228,375 228,585 228,638 233,782 233,415 96,390 - - - - - - - - - - - - - - -
PUBLIC FACILITIES (Refunded 2012A)409,773 379,197 378,462 382,872 387,322 396,207 399,882 403,347 406,602 414,897 422,683 424,289 - - - - - - - - - - - - - - - - -
559,168 525,677 529,487 536,020 542,434 621,084 627,312 626,000 634,977 643,482 651,321 658,071 233,415 96,390 - - - - - - - - - - - - - - -
FLATL LINE 2,854,932
Total debt levied after reduction 2,059,923 2,102,861 2,306,067 2,327,744 2,371,281 2,413,290 2,405,743 2,480,886 2,487,181 2,487,181 2,606,021 2,646,610 2,646,601 2,646,592 2,646,386 2,646,386 2,646,386 2,646,386 2,646,386 2,645,209 2,688,530 2,600,941 2,495,939 2,544,301 2,380,943 2,283,254 2,141,744 1,984,230 1,829,040
9 9 205 0 0 (0) (0) (1,177)
Total levied debt before reduction 2,059,923 2,102,861 2,321,146 2,475,244 2,673,202 2,775,790 2,863,743 2,918,395 2,893,671 3,033,001 2,938,010 2,910,317 2,428,444 2,301,692 2,290,741 2,354,007 2,447,217 2,581,720 2,620,171 2,645,209 2,688,530 2,600,941 2,495,939 2,544,301 2,380,943 2,283,254 2,141,744 1,984,230 1,829,040
% Increase in Debt Levied 2.08%9.66%0.94%1.87%1.77%-0.31%3.12%0.25%0.00%4.78%1.56%0.00%0.00%-0.01%0.00%0.00%0.00%0.00%-0.04%1.64%-3.26%-4.04%1.94%-6.42%-4.10%-6.20%-7.35%-7.82%
% Increase in Debt Scheduled to be levied 2.08%10.38%6.64%8.00%3.84%3.17%1.91%-0.85%4.82%-3.13%-0.94%-16.56%-5.22%-0.48%2.76%3.96%5.50%1.49%0.96%1.64%-3.26%-4.04%1.94%-6.42%-4.10%-6.20%-7.35%-7.82%
$ Increase in Debt Levied 42,939 203,205 21,678 43,537 42,009 (7,547) 75,143 6,295 (0) 118,841 40,588 (9)(9) (205) 0 (0) 0 0 (1,177) 43,321 (87,589) (105,001) 48,362 (163,359) (97,689) (141,509) (157,514) (155,190)
EXHIBIT A
1,500,000
1,600,000
1,700,000
1,800,000
1,900,000
2,000,000
2,100,000
2,200,000
2,300,000
2,400,000
2,500,000
2,600,000
2,700,000
2,800,000
2,900,000
3,000,000
3,100,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Total Debt Levied before reduction
Total Debt Levied after reduction
75