HomeMy WebLinkAbout2022 Budget BookCity of St. Anthony Village
3301 Silver Lake Road
St. Anthony, Minnesota 55418
www.savmn.com City of St. Anthony
ANNUAL BUDGET
2022The 2022 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
Future Street Improvements Map ............................... 9
GENERAL FUND
Revenues Summary ............................................... 11
Revenues Graph ..................................................... 12
Expenditures Summary ......................................... 13
Expenditures Graph ............................................... 14
Overview of Departments ..................................... 15
Revenues Detail .................................................... 17
Expenditures Detail .............................................. 20
Mayor/Council ....................................................... 20
General Management ............................................ 20
Planning ................................................................... 20
Administrative Services ........................................ 21
Financial Services ................................................... 21
Legal ......................................................................... 22
Assessing ................................................................. 22
City Buildings ......................................................... 22
Cable Franchise ...................................................... 22
Police Protection ..................................................... 23
Fire Protection ......................................................... 24
Protective Inspections ............................................ 25
Emergency Management ...................................... 25
Public Works ........................................................... 25
Parks ........................................................................ 26
Other Expenditures & Transfers .......................... 27
ENTERPRISE FUNDS
Liquor Operations
Combined Operations.......................................... 29
Utility Fund
Summary ............................................................... 31
Water ...................................................................... 32
Sewer ...................................................................... 34
SPECIAL REVENUE FUNDS
Housing & Redevelopment ...................................... 37
Recycling ..................................................................... 38
Forfeiture ..................................................................... 39
Fire Educator/Training ............................................. 40
Community Service Center ...................................... 41
CAPITAL FUNDS
Capital Improvement Plan
Overview ............................................................... 43
Summary Detail .................................................... 44
Building Improvement .............................................. 46
Street Improvement Project ...................................... 47
Public Utility Infrastructure ..................................... 48
Stormwater Improvement ......................................... 49
Park Improvement ..................................................... 50
DEBT SERVICE FUNDS
Street Improvement Debt Service ............................ 53
Tax Abatement & Lease Revenue Debt .................. 55
BUDGET INFORMATION
Budget Calendar .......................................................... 59
How are my taxes used ............................................... 60
Salaries .......................................................................... 61
City Fund Balances ...................................................... 62
Financial Management Policy .................................... 66
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, City Manager
Nicole Miller, Assistant to City Manager
Shelly Rueckert, Finance Director
Mark Sitarz, Fire Chief
Michael Larson, Liquor Operations Manager
Jon Mangseth, Police Chief
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Engineer - WSB & Associates Full-Time Positions = 58
Financial - Ehlers & Associates Part-Time Positions (average) = 49
Legal - Dorsey & Whitney Public Works Seasonal=10
Planner - Northwest Associated Constultants, Inc. Police Reserves (Unpaid) = 12
Building Inspections - City of New Brighton
PUBLIC WORKS
14 Full time Employees
FIRE
10 Seasonal Employees
St. Anthony Organizational Chart
LIQUOR OPERATIONS
Human Resources/Deputy City
Clerk
23 Full time Employees5 Full time Employees
12 Reserve Officers
Communications Coordinator
1 Shared Employee
2022
1 Part time Employee
ADMINISTRATION
7 Full time Employees
24 Part time Employees
MAYOR AND COUNCIL MEMBERS
Planning Commission
Assistant to the City Manager
POLICE
Consultants
Parks & Environmental
Commission
City Manager
5 Full time Employees
25 Part time Employees
FINANCE
2
Management Summary
In preparing the 2022 Budget, Staff continued its mission to maintain a high level of City services with
the use of financially conservative budgeting. The 2022 Budget resulted in a $377,497 increase over
last year’s levy amount, equating to a 4.8% 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 6.85% increase in the General Fund Levy equaling a $325,647 increase-
see below:
Personnel costs – 69.6% of General Fund expenditures, overall costs up $195,689 or 3.62%.
The Unions wage increases at the 2022 contracts amounts.
Health Insurance premium decrease of 3.2% is shared 50/50 by City and the Union.
and Non-union employees Consistent with the Union contracts.
Costs include the addition of a part-time Accounting Clerk assist with the NineNorth
contracted financial services.
Includes an allowance for an additional fulltime firefighter starting mid-year. The
Fire Chief is seeking a grant which would fund 50% of this position.
Union Longevity and Step increases.
Contracted services – 11.1% of expenditures, overall increase $45,127.
Contracted Information Technology costs decreased $4,690.
Construction permit inspections budgeted at an increasing baseline activity has
results in greater expense of $18,530. This increase has no impact on the levy as the
inspection fee is a percentage of permit revenue received.
Professional fees and miscellaneous service contracts are estimated to increase by
$31,286.
Other Insurance costs – 4.5% of expenditures, overall costs lower by $12,442.
Property, casualty and liability costs decreased by $16,346.
Worker’s compensation costs increased by $28,788.
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Pass through costs – 2.3% of expenditures, costs up $2,665.
In 2021 the New Brighton fuel sales ended and the St. Anthony fire relief state aid
was paid directly to the PERA pension plan. Therefore, the total amount of 2022
expected expenditures for this category has dropped substantially.
Remaining budget line items – 11.61% of expenditures or $930,148 costs up $46,688.
Includes costs for: street sealcoating and striping, repairs and maintenance, supplies,
utilities, fuels, training, printing, and deductibles.
The overall increase also includes $20,000 for a Community survey.
Additionally, returning to pre-COVID activity levels which increases spending for
supplies, repairs and maintenance, training, utilities and fuels make up the balance of
the increase.
Transfer of Liquor operating profits remains at $250,000 for 2022.
2022 State funded Local Government Aid remains unchanged from 2021.
Decrease of $69,280 in the calculated Excess Tax Increment amount for 2022.
Increase in 2022 charges for Police contracted services of $29,065.
General Fund investment earnings are expected to decline by $9,500 in 2022.
School District opted to eliminate the DARE program in January 2021, revenue loss of $14,500.
Statewide appeal to extend PERA Aid failed, lost revenue $7,197.
The HRA Budget and Levy cost driver is substantially personnel costs and professional costs. Therefore,
the proposed Levy increase for the HRA is 6.00% or $11,850.
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 2021 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.
The planned 2022 infrastructure projects included:
Street Reconstruction
Rankin Rd – 31st to 33rdAve.
Mill and Overlays
East Gate Rd – Crestview Dr. to Rankin Rd.
Crestview Dr. - 29th to 31st Ave.
Bell Ln – Armour Tr. to Crestview Dr.
Armour Tr - Silver Lake Rd. to Crestview Dr.
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Alleys
South of 29th Ave. to West of Roosevelt St.
West of Roosevelt St to Stinson Blvd
South of 29th Ave. to Murray Ave.
Funding for the 2022 projects will come from bonds and assessments. The bonds issues have 10 & 15-
year payment terms. The Debt Levy is the funding source for the annual payment of the bond principal
and interest. The 2022 Debt Related Levies are proposed to increase by $0 over the 2021 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 2021 street bonds issued along with existing debt service requirements
would have required an additional 11.91% increase in the 2022 overall Levy
Capital Fund Levies
The 2022 Capital Improvement Program (CIP) and the 2022 Building Improvement Levies annually
proposed increases of $25,000 and $5,000 respectively were deferred for 2021 and have been
reinstated for 2022. An Infrastructure levy supporting Infrastructure improvements was established in
2021. A 2022 levy increase of $5,000 has been proposed.
A Park Improvement levy supporting park improvements has been proposed for 2022. Annual levy
increases of $5,000 are planned in connection with repaying the interfund loan which financed the
resurfacing of the City Hall tennis courts. The repayment term is 15 years with the Park Improvement
levy reaching $50,000 by 2031. The scheduled Levy and Interfund loan activity will produce additional
funds for future park improvements.
Levy
The total for all levies is $8,243,092. The levy increase, without the benefit of a flat Debt levy, would
have been 11.91%. With the property tax relief applied, the overall levy increase will be limited to
$377,497 or 4.8% percent. A summary of the total levies is as follows:
2022
General Fund Levy $5,080,297
CIP Levy $ 308,200
Street Improvement Levy $1,985,860
Lease Revenue Bonds/Public Facilities $ 272,683
HRA Levy $ 209,414
Tax Abatement Levy $ 228,638
Building Improvement Levy $ 88,000
Infrastructure Levy $ 65,000
Park Improvement Levy $ 5,000
Total $8,243,092
5
In 2022, the median valuation of the single-family home within the City equals $366,000 (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 $5,080,297 supports the 2022 cost of providing City
services. Therefore, an owner of median valued home in the Village will pay $1,481 in Property Taxes
for City services.
A breakdown of the cost of City services is: $618 for Police, $273 for Fire, $183 for Public Works, $75
for Parks, $136 for Administration, $73 for Finance and $123 for other various costs. Remaining City
taxes are $579 for Streets related debt service, $79 for Fire and Public Works buildings related debt
service; $67 for parks, sidewalks and intersection improvements related debt service; and $136 for the
Capital Equipment and Building Improvements. Resulting in a total City tax of $2,341 for a median
valued home.
Capital Equipment Purchases - Appropriation = $549,520
The proposed 2022 Capital Equipment Budget totals $549,520. The 2022 revenue for funding capital
equipment will be provided by the Capital Improvement Levy, MSA Revolving Funds, sales of existing
equipment and a General Fund transfer of excess fund balance. A review of the 2022 revenue and
expenditures is as follows:
6
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 $34,222,709 in total
grants, donations and US Army proceeds. When spread over a population of 9,257 this represents
$3,697 per resident.
Recently accepted Grants and donations include:
Hennepin County Recycling Grant - $12,995
Hennepin County Tree Grant - $5,000
Ramsey County Safe and Sober grants - $33,580
State of Minnesota COVID 19 Unemployment relief - $10,529
State of Minnesota Fire Fighters training grants - $31,132
American Rescue and Recovery act funding - $492,480
State and Federal Vest Grants - $8,234
Liquor Operations
The profitability of St. Anthony’s Liquor Operations continues to be a focus for City Council and Staff.
The individual Liquor store sales have been projected at a conservative growth rate (using 2021 actual
sales) for 2022 budget purposes. The use of 2022 liquor profits to support general fund operations
remains at $250,000. This transfer level ensures the Liquor Fund retains adequate working capital fund
for both current operating and capital needs.
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.
7
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
31STAVE N E
33RD AVE N E 33RD AVE N E 33RD AVE N E
34TH AVE N E
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37TH AVE NE 37TH AVE NE 37TH AVE NE
CROFT DREDWARD ST N EEDWARD ST N ECOOLIDGE ST N ESKYCROFT DRHARDING ST N ECROFT DRBELL LA
MURRAY AVE SKYCROFTCIRBELDEN DR BELDEN DRFORDHAM DRANTHONY LA31ST AVE N E 31ST AVE N E 31ST AVE N EROOSEVELT ST N E36TH AVE N E 36TH AVE N E 36TH AVE N E
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37TH AVE N E 37TH AVE N E
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WENDHURST AVE
SKYCROFT DR
SKYCROFT DR1 inch = 750 feet Document Path: K:\013266-000\GIS\Maps\CIP_ProjectMapUpdated2021.mxd Date Saved: 10/11/2021 2:06:14 PMStreet & Utility CIP for 2022 and BeyondSt. Anthony, MN
City BoundaryStreet & UtilityReconstruction Program
20222024202520272028203020312033203420362037Mill & Overlay Program20222024202520272028203020312033203420362037
Project Location Map 0 750Feet¯
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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 10
Fiscal Year 2022
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
Taxes 3,786,628$ 4,236,798$ 4,548,038$ 4,869,566$ 4,882,357$ 4,883,023$ 5,130,443$
Licenses 77,105 65,220 65,679 63,535 60,280 64,601 69,060
Permits 281,125 230,732 202,884 254,697 200,321 1,038,092 230,912
Intergovernmental Revenue 978,532 992,347 993,689 1,691,330 1,020,711 1,027,113 1,046,528
Charges for Services 1,567,978 937,105 961,246 993,177 963,922 963,750 1,015,277
Fines 74,762 74,611 87,187 75,934 73,876 95,325 76,914
Reimbursement Revenues 323,461 242,554 238,518 248,715 199,876 225,785 193,353
Transfers In 619,060 357,870 258,200 262,500 265,000 265,000 265,000
TOTAL GENERAL FUND REVENUES 7,708,650$ 7,137,235$ 7,355,442$ 8,459,454$ 7,666,343$ 8,562,689$ 8,027,487$
GENERAL FUND REVENUES SUMMARY
11
64%
1%
3%
13%
13%
1%2%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%
12
Fiscal Year 2022
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
Administration
Mayor/City Council 82,693$ 93,537$ 86,066$ 103,232$ 105,968$ 109,535$ 115,492$
General Management 120,873 127,942 130,883 196,528 205,274 168,530 192,706
Planning 109,805 73,544 95,596 83,804 92,706 95,813 94,509
Elections / Administrative Services 23,740 20,893 34,113 125,440 130,313 132,820 155,556
Financial Services 347,391 371,306 387,492 306,765 323,903 300,741 327,049
Legal 86,739 75,369 92,198 79,720 142,250 139,500 142,250
Assessing 61,917 65,285 68,483 73,631 76,316 76,243 79,937
City Buildings 200,412 201,625 220,831 221,022 227,160 224,151 242,579
Cable Franchise 45,391 47,572 44,237 46,934 49,551 50,836 53,089
Public Safety
Police Protection 3,160,996 3,170,332 3,276,319 3,455,625 3,621,976 3,579,820 3,751,445
Fire Protection 1,091,110 1,105,292 1,090,527 1,110,789 1,148,881 1,154,838 1,247,056
Protective Services 144,407 123,208 106,668 133,548 105,721 567,141 123,248
Emergency Management 71,895 76,393 79,515 83,637 89,106 88,437 92,182
Public Works
Public Works 775,842 879,273 942,872 837,648 855,121 746,354 872,244
Parks 300,536 305,892 316,846 297,321 328,740 321,400 355,625
Other Expenditures and Transfers
Non-Departmental 1,003,845 292,128 299,764 496,609 148,800 148,800 168,800
TOTAL FUND EXPENDITURES 7,627,593$ 7,029,590$ 7,272,412$ 7,652,254$ 7,651,788$ 7,904,960$ 8,013,767$
GENERAL FUND TOTAL REVENUES 7,708,650$ 7,137,235$ 7,355,442$ 8,459,454$ 7,666,343$ 8,562,689$ 8,027,487$
Surplus (Deficit)81,058$ 107,646$ 83,030$ 807,200$ 14,555$ 657,729$ 13,719$
GENERAL FUND EXPENDITURES SUMMARY
13
10%
4%
2%
47%
3%
17%
11%
4%2%
GENERAL FUND EXPENDITURES
General Gov't 10%
Financial Services 4%
Inspections 2%
Police 47%
City Buildings 3%
Fire 17%
Public Works 11%
Parks 4%
Reimburseable Expenditures 2%
14
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 Assistant to the City Manager 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 Assistant to the City Manager 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
has a strong commitment to Community Oriented Policing that can be evidenced
through the department’s actions and mission.
15
Overview of Departments
The department is comprised of a Police Chief, one (1) Captain, one (1)
Lieutenant, three (3) Sergeants, one (1) investigator, thirteen (13) patrol officers
and one (1) full time civilian community service officer. The department also
employs two (2) full-time secretaries to support the department’s overall goals
and objectives. In addition to the sworn officers, twelve (12) Police Reserves help
maintain the professional excellence of the department.
The police department also provides 24-hour contractual police services for the
City of Lauderdale. Four (4) officers are dedicated to that community for police
protection and response.
In keeping with our commitment to Community Oriented Policing, the police
department provides a wide variety of community services and educational
programs including:
Crime Prevention Minnesota’s Night to Unite
Police Bike Patrol Liquor and Tobacco Compliance Checks
Ramsey County ERU Neighborhood Crime Watch
Citizen’s Police Academy Community Engagement
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.
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Fiscal Year 2022 12/31/2020 $14.00
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
TAXES
101-3101-0-0-01 TAX - CURRENT HENNEPIN/RAMSEY 3,546,540$ 3,948,658$ 4,275,305$ 4,572,738$ 4,659,557$ 4,659,557$ 4,978,673$
101-3102-0-0-01 TAX - DELINQUENT (5,053) 24,954 (18,387) 34,379 2,250 2,250 2,500
101-3103-0-0-02 TAX - MOBILE HOME/NON-LEVY - 5,414 5,033 345 4,050 4,050 2,050
101-3105-0-0-01 TAX - TIF 245,142 257,772 286,087 262,104 216,500 217,166 147,220
TOTAL 3,786,628$ 4,236,798$ 4,548,038$ 4,869,566$ 4,882,357$ 4,883,023$ 5,130,443$
LICENSES
101-3210-1-1-01 LICENSE ON SALE INTOXICATING 24,600$ 16,400$ 16,719$ 16,400$ 16,400$ 17,766$ 24,600$
101-3210-1-1-02 LIQUOR INVST /COMPLIANCE - 500 1,000 1,000 500 - -
101-3210-1-1-03 LICENSE WINE & BEER 6,500 6,375 5,125 3,000 3,000 3,500 3,500
101-3210-1-1-04 LICENSE BEER 3.2%550 550 300 200 200 200 200
101-3211-1-1-01 LICENSE RENTAL SF 14,350 14,450 14,450 16,100 14,150 15,100 14,400
101-3211-1-1-02 LICENSE RENTAL MULTI FAMILY 19,870 16,990 16,990 17,190 16,990 16,990 16,990
101-3212-1-1-00 LICENSE CIGARETTE SALES 2,100 2,100 2,400 2,100 2,100 2,400 2,400
101-3213-1-2-00 LICENSE DOG 20 - - - - 500 -
101-3214-1-1-00 LICENSE SERVICE STATION 1,560 1,560 2,100 1,590 1,560 1,590 1,590
101-3215-1-1-00 LICENSE OTHER 1,250 460 430 430 430 430 430
101-3216-1-2-00 LICENSE FIREWORKS 100 100 100 100 100 100 100
101-3218-1-1-00 LICENSE GENERAL CONTRACTOR 4,855 4,385 4,715 4,075 3,500 4,675 3,500
101-3219-1-1-00 LICENSE HAULERS 1,350 1,350 1,350 1,350 1,350 1,350 1,350
TOTAL 77,105$ 65,220$ 65,679$ 63,535$ 60,280$ 64,601$ 69,060$
PERMITS
101-3220-1-1-00 PERMITS LAND USE 6,300$ 7,000$ 5,650$ 9,960$ 3,000$ 15,255$ 4,500$
101-3221-1-1-00 PERMITS BUILDING 123,570 104,862 92,355 131,472 99,175 464,026 107,411
101-3221-1-1-01 PERMITS PLAN CHECK 61,278 50,422 33,048 53,429 42,919 275,582 47,067
101-3222-1-1-00 PERMITS GAS, HVAC 36,501 20,376 15,012 11,083 16,805 105,000 19,706
101-3223-1-1-00 PERMITS PLUMBING 12,724 11,143 9,305 8,854 9,240 101,000 9,981
101-3224-1-1-00 PERMITS ELECTRICAL 16,947 18,797 21,315 20,611 14,214 59,800 18,447
101-3225-1-1-00 PERMITS ADMIN FEES 11,245 9,968 11,295 12,046 8,169 9,410 15,000
101-3228-1-1-00 PERMITS ALARM 5,700 3,454 2,760 3,260 2,800 3,030 2,800
101-3229-1-1-00 PERMITS MISCELLANEOUS 6,860 4,710 12,145 3,982 4,000 4,989 6,000
TOTAL 281,125$ 230,732$ 202,884$ 254,697$ 200,321$ 1,038,092$ 230,912$
INTERGOVERNMENTAL
101-3310-2-3-00 FEDERAL GRANTS 6,092 471 2,036 689,176$ 3,500 5,500 31,070
101-3320-2-2-01 ISD 282- DARE PROGRAM 14,500 14,500 14,500 16,326 14,500 - -
101-3330-0-0-00 MVHC/LGA 528,225 552,240 553,865 613,302 640,386 640,386 640,386
GENERAL FUND REVENUES DETAIL
17
Fiscal Year 2022 12/31/2020 $14.00
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
GENERAL FUND REVENUES DETAIL
101-3340-0-0-00 STATE AID- PERA INCREASE 7,197 7,197 7,197 - 7,197 - -
101-3342-2-2-00 STATE AID- FIRE RELIEF 53,206 53,083 53,716 - -- -
101-3346-2-2-00 STATE AID- POLICE 207,448 206,192 197,500 205,476 198,076 205,489 196,057
101-3348-3-2-00 STATE AID- MSA MAINTENANCE 88,708 97,275 96,265 103,441 99,302 93,988 93,988
101-3350-2-2-00 LOCAL GRANTS- FIRE (DISABILITY & ED) 37,419 19,696 11,552 9,856 10,500 30,500 14,210
101-3360-2-2-00 LOCAL GRANTS- POLICE 35,658 41,623 52,625 52,689 42,000 46,000 48,000
101-3362-0-0-00 LOCAL GRANTS-RECYCLING - - - - - - 17,567
101-3365-1-1-00 LOCAL GRANTS- MISCELLANEOUS 78 - - - 250 250 250
101-3370-2-2-00 LOCAL GRANTS- PW - 68 4,432 1,064 5,000 5,000 5,000
TOTAL 978,532$ 992,347$ 993,689$ 1,691,330$ 1,020,711$ 1,027,113$ 1,046,528$
101-3380-1-1-03 CS MWMO 94,851$ 102,148 109,612$ 115,381$ 116,204$ 117,314$ 110,789$
101-3380-1-1-04 CS BIRCHWOOD 7,894 7,789 11,492 8,138 8,567 8,567 9,200
101-3380-1-1-05 CS NINENORTH 12,000 45,000
101-3380-1-2-07 CS ISD 282 10,366 11,965 13,981 6,445 12,854 6,550 7,500
101-3380-2-1-08 CS PD OTHER REIMB OT - - - - 10,000 - -
101-3380-3-1-05 CS HENNEPIN 31,312 31,756 33,464 39,532 35,579 40,505 40,505
101-3380-3-1-06 CS NEW BRIGHTON FUEL 78,374 90,678 79,493 76,610 7,500 5,596 -
101-3380-5-1-01 CS LAUDERDALE 672,590 692,768 713,204 747,071 773,218 773,218 802,283
101-3380-5-1-02 CS FALCON HGTS 672,590 - - - - - -
TOTAL 1,567,978$ 937,105$ 961,246$ 993,177$ 963,922$ 963,750$ 1,015,277$
FINES
101-3510-1-1-00 COURT FINES 68,532$ 65,661$ 78,797$ 71,974$ 68,376$ 91,125$ 73,414$
101-3510-1-1-01 FALSE ALARMS 3,125 6,913 6,290 3,600 3,500 4,200 3,500
101-3885-2-1-00 POLICE IMPOUND FEES 3,105 2,037 2,100 360 2,000 - -
TOTAL 74,762$ 74,611$ 87,187$ 75,934$ 73,876$ 95,325$ 76,914$
REIMBURSEMENTS AND OTHER REVENUES
101-3622-1-1-00 WT LEASE RENTALS 59,408$ 56,256$ 58,232$ 60,280$ 62,376$ 62,376$ 64,598$
101-3800-1-1-00 DONATIONS GENERAL 600 500 - - 500 500 500
101-3800-2-1-01 DONATIONS PD 100,500 - 500 400 500 500 500
101-3800-2-1-02 DONATIONS PD CRIME PREVENTION 400 3,373 - - - - -
101-3800-4-1-00 DONATIONS PARKS - - - - - - -
101-3804-1-1-00 RR- MISCELLANEOUS 5,623 19,596 9,752 15,605 12,000 5,195 3,500
101-3805-4-1-00 CABLE FRANCHISE FEES 115,079 101,612 97,200 95,517 94,500 103,106 97,951
101-3809-0-0-00 LMC DIVIDENDS 11,394 8,358 6,954 17,117 7,500 23,108 11,554
101-3810-0-0-00 INVESTMENT INCOME 17,994 23,866 58,472 36,153 21,000 18,500 11,500
CHARGES FOR SERVICES
18
Fiscal Year 2022 12/31/2020 $14.00
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
GENERAL FUND REVENUES DETAIL
101-3810-1-1-00 MISCELLANEOUS 6,557 5,199 7,258 1,934 1,500 11,800 3,250
101-3890-0-0-00 INSURANCE PROCEEDS 5,906 23,793 150 21,709 - 700 -
TOTAL 323,461$ 242,554$ 238,518$ 248,715$ 199,876$ 225,785$ 193,353$
TRANSFERS IN
101-3920-0-0-00 LIQUOR FUND 249,060$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$
101-3920-0-0-00 TIF ADMINISTRATION FEES -7,870 8,200 12,500 15,000 15,000 15,000
101-3920-0-0-00 WATER FILTRATION INT EARNINGS - - - - - - -
101-3920-0-0-00 CAPITAL RESERVE TRANSFER 370,000 100,000 - - - - -
101-3920-0-0-00 CONDUIT FEE REASSIGNED - - - - - - -
TOTAL 619,060$ 357,870$ 258,200$ 262,500$ 265,000$ 265,000$ 265,000$
TOTAL FUND REVENUE 7,708,650$ 7,137,235$ 7,355,442$ 8,459,454$ 7,666,343$ 8,562,689$ 8,027,487$
19
Fiscal Year 2022 12/31/2020 $14.00
ACTUAL
2017
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
BUDGET
2021
EST. ACTUAL
2021
BUDGET
2022
MAYOR / CITY COUNCIL
101-4110-11-0000 CN REGULAR EMPLOYEE 36,692$ 38,256$ 38,256$ 38,256$ 38,256$ 38,256$ 38,256$
101-4121-11-0000 CN PERA 1,826 1,913 1,913 1,553 1,913 1,506 1,510
101-4122-11-0000 CN FICA/MEDICARE 567 552 555 1,113 566 832 555
101-4300-11-0000 CN PROFESSIONAL SERVICES 3,710 6,508 6,088 20,270 6,630 11,627 7,500
101-4309-11-0000 CN MISC CONTRACTED SERVICES 926 907 905 846 1,200 895 949
101-4315-11-0000 CN RECORDING SERVICE 6,439 6,441 5,749 5,923 6,868 6,768 7,039
101-4341-11-0000 CN TRAINING, CONF., AND MTG.12,659 14,698 10,612 7,701 9,249 7,650 9,527
101-4342-11-0000 CN MEMBERSHIPS & DUES 12,797 13,121 13,250 13,616 20,900 21,649 29,766
101-4345-11-0000 CN INTERGOVERMENTAL ACTIVITIES 447 3,678 - 472 -407 425
101-4352-11-0000 CN CITY NEWSLETTER 5,374 6,624 7,558 10,037 19,637 17,561 18,966
101-4499-10-0000 CN MISCELLANEOUS 1,256 839 1,181 3,446 750 950 1,000
TOTAL 82,693$ 93,537$ 86,066$ 103,232$ 105,968$ 108,101$ 115,492$
GENERAL MANAGEMENT
101-4110-12-0000 GM REGULAR EMPLOYEE 70,406$ 76,046$ 80,586$ 147,527$ 149,276$ 103,570$ 137,456$
101-4121-12-0000 GM PERA 5,274 5,665 5,999 11,450 11,196 7,768 10,309
101-4122-12-0000 GM FICA/MEDICARE 3,787 3,929 4,016 9,878 11,420 7,923 10,515
101-4131-12-0000 GM INSURANCE HEALTH 11,330 11,849 12,328 9,149 10,379 3,150 5,292
101-4135-12-0000 GM INSURANCE WC 1,079 1,054 1,142 1,527 2,073 1,848 1,515
101-4211-12-0000 GM OFFICE SUPPLIES -117 862 183 255 175 250
101-4309-12-0000 GM MISC CONTRACTED SERVICES 371 800 362 421 480 1,368 500
101-4325-12-0000 GM COMMUNICATIONS - - - - -300 300
101-4341-12-0000 GM TRAINING, CONF., AND MTG.14,705 14,387 11,498 4,143 6,500 7,450 11,695
101-4342-12-0000 GM MEMBERSHIPS & DUES 6,878 6,664 6,841 4,864 5,758 6,500 6,750
101-4343-12-0000 GM HEALTH & SAFETY PROGRAMS 6,958 7,430 7,248 7,365 7,663 7,404 7,848
101-4499-12-0000 GM MISCELLANEOUS 87 - - 22 275 275 275
TOTAL 120,873$ 127,942$ 130,883$ 196,528$ 205,274$ 147,731$ 192,706$
PLANNING
101-4110-13-0100 PL REGULAR EMPLOYEE 6,330$ 7,259$ 7,996$ 8,307$ 8,515$ 8,655$ 9,306$
101-4110-13-0000 PL COMMISSION 2,095 2,295 1,855 1,390 2,500 2,470 2,500
101-4111-13-0000 PL OVERTIME - - 3 - 253 253 260
101-4121-13-0000 PL PERA 475 544 600 623 658 668 717
101-4122-13-0000 PL FICA/MEDICARE 645 731 754 742 862 870 923
101-4131-13-0000 PL INSURANCE HEALTH 1,652 1,723 1,793 1,869 1,972 1,972 378
101-4226-13-0000 PL GENERAL SUPPLIES 83 121 133 35 138 75 125
101-4302-13-0000 PL CONTRACTED PLANNER 56,252 57,805 78,061 61,215 72,000 65,000 72,000
101-4302-13-0100 PL COMP PLAN - PLANNER 37,592 - - - - - -
GENERAL FUND EXPENDITURES DETAIL
20
Fiscal Year 2022 12/31/2020 $14.00
ACTUAL
2017
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
BUDGET
2021
EST. ACTUAL
2021
BUDGET
2022
GENERAL FUND EXPENDITURES DETAIL
101-4305-13-0000 PL GIS CONTRACTED SERVICES 4,682 2,887 4,039 9,454 5,151 7,500 7,800
101-4341-13-0000 PL TRAINING, CONF. & MTG.- - 362 168 494 250 500
101-4351-13-0000 PL NOTICES & PUBLICATIONS -178 - - 163 - -
TOTAL 109,805$ 73,544$ 95,596$ 83,804$ 92,706$ 87,714$ 94,509$
ADMINISTRATIVE SERVICES
101-4110-14-0000 AD REGULAR EMPLOYEE -$ -$ -$ 33,618$ 34,059$ 34,624$ 46,529$
101-4111-14-0000 AD OVERTIME -- -3,152 758 2,500 4,200
101-4112-14-0000 AD PART-TIME EMPLOYEE -- -3,989 1,500 2,000 2,500
101-4121-14-0000 AD PERA -- -2,492 2,667 2,747 3,805
101-4122-14-0000 AD FICA/MEDICARE -- -1,891 2,720 2,802 4,072
101-4131-14-0000 AD INSURANCE HEALTH -- -6,854 7,889 7,888 1,512
101-4211-14-0000 AD OFFICE SUPPLIES 352 365 428 1,409 536 600 1,650
101-4221-14-0000 AD SUPPLIES- EQUIPMENT - - 899 108 -150 160
101-4226-14-0000 AD POSTAGE ABSENTEE - - 137 346 -350 375
101-4309-14-0000 AD CONTRACTED SERVICES 19,712 19,713 20,700 20,700 32,500 28,980 28,980
101-4315-14-0000 AD MISC CONTRACTED SERVICES - - 10,282 46,285 45,000 47,442 48,628
101-4339-14-0000 AD REPAIR & MAINTENANCE 3,397 -1,248 2,317 1,326 2,450 3,750
101-4341-14-0000 AD TRAINING, CONF. & MTG.279 816 174 1,701 900 500 900
101-4342-14-0000 AD MEMBERSHIPS & DUES - - 85 131 153 131 150
101-4351-14-0000 AD NOTICES & PUBLICATIONS - - 160 - 153 153 160
101-4435-14-0000 AD CLEAN-UP DAY COSTS - - - - -- 8,025
101-4499-14-0000 AD MISCELLANEOUS - - - 448 153 153 160
TOTAL 23,740$ 20,893$ 34,113$ 125,440$ 130,313$ 133,470$ 155,556$
FINANCIAL SERVICES
101-4110-15-0000 FS REGULAR EMPLOYEE 174,095$ 190,903$ 194,309$ 118,308$ 123,648$ 126,530$ 127,360$
101-4112-15-0000 FS PART-TIME EMPLOYEE - - - - -5,160$ 23,031$
101-4111-15-0000 FS OVERTIME 2,193 8,131 8,912 7,778 4,739 4,739 4,905
101-4121-15-0000 FS PERA 13,580 14,775 15,409 9,276 9,629 9,845 9,920
101-4122-15-0000 FS FICA/MEDICARE 11,530 14,440 13,473 7,011 9,822 10,042 11,880
101-4131-15-0000 FS INSURANCE HEALTH 20,969 21,133 22,174 24,083 22,565 22,631 20,956
101-4135-15-0000 FS INSURANCE WC 1,773 1,290 1,947 1,739 1,967 1,236 1,085
101-4133-15-0000 FS LIFE INSURANCE 863 787 951 851 868 834 859
101-4211-15-0000 FS OFFICE SUPPLIES 5,161 5,163 5,500 5,479 6,242 5,897 6,251
101-4221-15-0000 FS SUPPLIES - EQUIP 679 -219 468 1,000 1,150 1,000
101-4226-15-0000 FS GENERAL SUPPLIES 1,876 2,686 3,077 2,760 2,900 1,950 2,009
101-4300-15-0000 FS PROFESSIONAL SERVICES 19,142 16,655 18,080 15,513 17,150 15,597 15,975
101-4309-15-0000 FS CONTRACTED IT & SW SUPPORT 3,962 3,850 3,902 6,275 5,810 4,713 5,760
101-4310-15-0000 FS MISC CONTRACTED SERVICES 4,916 6,510 5,434 5,411 6,030 6,132 6,316
101-4315-15-0000 FS HC ASSESSOR SERVICES 446 - - - 510 510 510
101-4325-15-0000 FS COMMUNICATIONS 638 962 1,379 1,125 800 900 950
101-4339-15-0000 FS REPAIR & MAINTENANCE 205 - - 155 177 50 150
21
Fiscal Year 2022 12/31/2020 $14.00
ACTUAL
2017
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
BUDGET
2021
EST. ACTUAL
2021
BUDGET
2022
GENERAL FUND EXPENDITURES DETAIL
101-4341-15-0000 FS TRAINING, CONF. & MTG.5,991 1,669 1,004 404 1,250 1,250 1,250
101-4342-15-0000 FS MEMBERSHIPS & DUES 486 95 105 145 150 150 150
101-4350-15-0000 FS PRINTED FORMS & ENVELOPES 1,172 1,077 1,879 1,973 1,750 1,575 1,750
101-4351-15-0000 FS NOTICES & PUBLICATIONS 1,701 781 1,776 2,727 2,150 3,000 3,200
101-4365-15-0000 FS INSURANCE PROPERTY / LIABILITY 68,962 74,109 81,212 88,842 97,586 78,091 74,920
101-4498-15-0000 FS REIMBURSED COSTS ADVANCED 6,594 6,280 6,144 6,381 6,860 6,250 6,563
101-4499-15-0000 FS MISCELLANEOUS 459 8 608 61 300 300 300
TOTAL 347,391$ 371,306$ 387,492$ 306,765$ 323,903$ 308,532$ 327,049$
LEGAL
101-4312-16-0000 AT GENERAL LEGAL 39,272 16,786 15,812 26,768$ 35,000 47,500 50,000
101-4313-16-0000 AT CIVIL LITIGATION 5,467 16,583 34,386 10,952 65,250 15,000 50,250
101-4314-16-0000 AT PROSECUTION RETAINER 42,000 42,000 42,000 42,000 42,000 42,000 42,000
TOTAL 86,739$ 75,369$ 92,198$ 79,720$ 142,250$ 104,500$ 142,250$
ASSESSING
101-4110-17-0000 ASR REGULAR EMPLOYEE 2,789$ 2,890$ 3,013$ 3,324$ 3,387$ 3,360$ 3,489$
101-4111-17-0000 ASR OVERTIME EMPLOYEE 87 295 277 136 416 416 430
101-4121-17-0000 ASR PERA 215 237 246 258 285 283 294
101-4122-17-0000 ASR FICA/MEDICARE 220 244 252 266 291 289 300
101-4131-17-0000 ASR INSURANCE HEALTH 471 503 531 564 604 604 590
101-4226-17-0000 ASR GENERAL SUPPLIES 135 116 166 84 173 100 125
101-4311-17-0000 ASR HC ASSESSOR SERVICES 58,000 61,000 64,000 69,000 71,000 71,000 74,550
101-4350-17-0000 ASR PRINTED FORMS & ENVELOPES - - - - 160 160 160
TOTAL 61,917$ 65,285$ 68,483$ 73,631$ 76,316$ 76,212$ 79,937$
CITY BUILDINGS
101-4310-18-0000 CB MISC CONTRACTED SERVICES 55,817 54,760 56,825 54,223$ 59,100 57,500 58,035
101-4325-18-0000 CB COMMUNICATIONS 5,833 5,762 5,624 5,688 6,700 6,150 6,320
101-4340-18-0000 CB REPAIRS AND MAINTENANCE 19,121 17,414 23,118 32,253 23,409 26,500 29,000
101-4381-18-0000 CB ELECTRIC AND GAS UTILITIES 33,751 33,505 40,571 32,270 37,500 35,000 43,750
101-4920-18-0000 CB TRANSFER CH RENT 85,890 90,185 94,694 96,588 100,451 100,451 105,474
TOTAL 200,412$ 201,625$ 220,831$ 221,022$ 227,160$ 225,601$ 242,579$
CABLE FRANCHISE
101-4110-19-0000 CF REGULAR EMPLOYEE 6,330$ 7,259$ 7,999$ 8,307$ 8,515$ 8,655$ 9,306$
101-4121-19-0000 CF PERA 475 544 600 623 639 649 698
101-4122-19-0000 CF FICA/MEDICARE 484 555 612 636 651 662 712
101-4131-19-0000 CF INSURANCE HEALTH 1,652 1,723 1,793 1,869 1,972 1,972 378
101-4211-19-0000 CF OPERATING SUPPLIES 86 - 20 - 408 408 408
101-4221-19-0000 CF SUPPLIES- EQUIPMENT - - 32 44 1,046 1,000 1,000
101-4307-19-0000 CF NSCC OPERATING SUPPORT 29,402 30,529 29,777 31,881 32,350 34,250 36,648
101-4310-19-0000 CF MISC CONTRACTED SERVICES 6,961 6,961 3,403 3,573 3,970 3,751 3,940
101-4341-19-0000 CF TRAINING, CONF & MTG - - - - - - -
TOTAL 45,391$ 47,572$ 44,237$ 46,934$ 49,551$ 51,347$ 53,089$
22
Fiscal Year 2022 12/31/2020 $14.00
ACTUAL
2017
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
BUDGET
2021
EST. ACTUAL
2021
BUDGET
2022
GENERAL FUND EXPENDITURES DETAIL
POLICE PROTECTION
101-4110-21-0000 PD REGULAR EMPLOYEE $ 2,014,439 $ 1,934,184 1,976,883$ 2,079,493$ 2,157,963$ 2,150,365$ 2,246,409$
101-4110-21-0100 PD MECHANIC ALLOC-WAGES 17,242 17,894 18,476 17,677 19,854 19,246 21,707
101-4110-21-0200 PD DARE ALLOC-WAGES 7,726 7,947 8,215 8,648 8,913 8,644 -
101-4111-21-0000 PD OVERTIME EMPLOYEE 64,615 105,139 98,673 120,029 108,034 109,500 114,975
101-4111-21-0100 PD MECHANIC OVERTIME EMPLOYEE 150 71 159 21 165 50 250
101-4111-21-0200 PD DARE ALLOC - OT 228 371 538 582 891 600 -
101-4111-21-0300 PD SAFE & SOBER - OT 28,732 31,805 37,916 45,057 34,566 34,566 39,504
101-4111-21-0400 PD COURT OVERTIME 5,721 3,927 4,316 2,595 4,700 2,700 3,780
101-4111-21-0500 PD OTHER REIMB OT - 15,379 - - - - -
101-4121-21-0000 PD PERA 332,437 322,711 340,375 379,882 391,636 386,042 409,388
101-4121-21-0100 PD MECHANIC ALLOC- PERA 1,371 1,423 1,474 1,511 1,501 1,443 1,647
101-4121-21-0200 PD DARE ALLOC- PERA 1,442 1,487 1,621 1,739 2,142 1,530 -
101-4122-21-0000 PD FICA/MEDICARE 38,792 37,432 38,224 40,816 43,313 40,393 45,669
101-4122-21-0100 PD MECHANIC ALLOC-SS/MEDICARE 1,342 1,383 1,430 1,466 1,519 1,472 1,661
101-4122-21-0200 PD DARE ALLOC-SS/MEDICARE 119 123 128 134 173 136 -
101-4131-21-0000 PD INSURANCE HEALTH 304,352 308,057 318,684 336,157 354,123 348,926 334,458
101-4131-21-0100 PD MECHANIC ALLOC-HLTH INS 655 840 958 1,525 1,058 1,058 1,058
101-4131-21-0200 PD HEALTH - DARE 1,394 1,450 1,506 1,567 2,012 1,650 -
101-4135-21-0000 PD WORKER'S COMP INS 60,750 71,027 83,558 91,376 106,025 100,528 131,572
101-4212-21-0100 PD MOTOR FUELS 47,085 47,154 36,821 39,687 44,526 38,300 49,600
101-4220-21-0000 PD SQUADS CLEANING 1,232 1,399 1,336 1,285 1,938 2,155 2,353
101-4221-21-0000 PD SUPPLIES- EQUIPMENT 138 537 3,959 1,039 2,040 1,450 1,500
101-4221-21-0100 PD VEHICLE REPAIRS/PARTS 30,315 11,045 16,144 13,653 16,000 15,500 16,800
101-4226-21-0000 PD GENERAL SUPPLIES 12,593 19,439 17,894 16,560 21,500 19,340 22,500
101-4226-21-0100 PD SHOP SUPPLIES - 100 536 485 510 510 550
101-4226-21-0200 PD DARE SUPPLIES 2,719 1,981 2,595 - 2,040 - -
101-4226-21-0500 PD VEST GRANT SUPPLIES 1,303 2,212 4,073 2,404 3,570 8,440 4,500
101-4309-21-0000 PD CONTRACTED IT & SFTW SUPPORT 62,306 69,210 87,643 93,147 108,860 98,711 102,500
101-4310-21-0000 PD MISC CONTRACTED SERVICES 4,512 5,008 10,814 16,827 16,250 15,700 17,305
101-4325-21-0000 PD COMMUNICATIONS 44,672 55,454 61,645 59,186 62,500 63,050 69,000
101-4333-21-0000 PD HC PRISONER SERVICES 3,913 5,766 7,233 7,540 8,500 11,986 9,250
101-4335-21-0000 PD INSURANCE CLAIMS - 5,044 8,338 - - - -
101-4341-21-0000 PD TRAINING, CONF. & MTG.16,658 27,738 22,353 7,488 24,000 20,775 25,500
101-4342-21-0000 PD MEMBERSHIPS & DUES 2,580 1,954 5,606 4,741 5,150 5,482 5,600
101-4350-21-0000 PD PRINTED FORMS & ENVELOPES 602 769 1,442 - 988 1,050 1,075
101-4365-21-0000 PD INSURANCE PC / LIABILITY 47,941 51,065 54,753 60,360 64,265 66,825 70,585
101-4345-21-0000 PD MISC GRANTS / REIMB EXPENDITURES 848 1,756 - 924 500 250 500
101-4499-21-0000 PD MISCELLANEOUS 75 49 - 27 250 1,000 250
TOTAL 3,160,996$ 3,170,332$ 3,276,319$ 3,455,625$ 3,621,976$ 3,579,374$ 3,751,445$
23
Fiscal Year 2022 12/31/2020 $14.00
ACTUAL
2017
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
BUDGET
2021
EST. ACTUAL
2021
BUDGET
2022
GENERAL FUND EXPENDITURES DETAIL
FIRE PROTECTION
101-4110-22-0000 FD REGULAR EMPLOYEE 512,052$ 519,281$ 521,497$ 540,180$ 550,330$ 540,290$ 555,527$
101-4110-22-0100 FD MECHANIC ALLOC- WAGES 9,852 10,225 10,558 10,101 11,345 10,997 12,404
101-4111-22-0000 FD OVERTIME EMPLOYEE 39,228 43,950 35,486 35,838 41,500 47,887 44,600
101-4111-22-0100 FD OT - UNION CONTRACT 35,301 35,918 36,303 37,539 38,321 38,425 40,147
101-4112-22-0000 FD PART-TIME EMPLOYEE 77,231 83,155 82,977 77,157 79,627 74,365 72,000
101-4112-22-0100 FD CODE ENFORCEMENT 9,992 4,883 5,509 12,973 18,564 21,750 22,403
101-4121-22-0000 FD PERA 94,880 97,699 100,475 109,616 111,537 110,909 113,329
101-4121-22-0100 FD MECHANIC ALLOC- PERA 783 813 842 863 851 825 930
101-4122-22-0000 FD FICA/MEDICARE 13,065 15,585 14,325 14,936 17,333 16,519 16,697
101-4122-22-0100 FD MECHANIC FICA/MEDICARE 767 791 817 837 868 841 949
101-4123-22-0000 FD CITY CONTR- FIRE RELIEF 6,000 6,000 6,000 6,000 6,000 6,000 6,000
101-4124-22-0000 FD CONTR. STATE AID FIRE RELIEF 52,546 52,743 54,716 - - - -
101-4131-22-0000 FD INSURANCE HEALTH 94,378 92,441 87,755 91,788 104,989 106,245 98,074
101-4131-22-0100 FD MECHANIC ALLOC- HLTH INS 374 480 547 872 605 605 605
101-4135-22-0000 FD INSURANCE WC 26,783 33,916 36,035 36,688 41,065 38,188 43,167
101-4140-22-0000 FD UNIFORM EXPENSES 5,974 8,155 8,445 8,236 8,874 7,775 9,250
101-4212-22-0100 FD MOTOR FUELS 6,010 6,214 5,240 5,113 5,890 5,850 6,600
101-4221-22-0000 FD SUPPLIES- EQUIPMENT 1,114 3,484 1,411 2,195 2,861 2,800 3,000
101-4221-22-0100 FD VEHICLE REPAIRS/PARTS 10,688 13,486 4,746 21,130 10,200 19,300 21,000
101-4225-22-0000 FD FIRE PREVENTION SUPPLIES 1,811 1,373 1,530 1,657 2,000 2,000 2,000
101-4226-22-0000 FD GENERAL SUPPLIES 4,970 4,670 3,558 2,954 5,244 5,750 6,038
101-4226-22-0100 FD SHOP SUPPLIES 1,016 349 1,803 428 1,436 1,250 1,350
101-4227-22-0000 FD MEDICAL SUPPLIES 2,792 5,184 4,958 3,743 5,930 7,350 7,938
101-4309-22-0000 FD CONTRACTED IT & SFTW SUPPORT 25,760 27,163 31,789 34,418 37,730 36,473 39,450
101-4310-22-0000 FD MISC CONTRACTED SERVICES 3,016 3,063 2,221 3,070 3,290 10,995 11,330
101-4325-22-0000 FD COMMUNICATIONS 17,020 15,686 17,213 18,510 22,930 27,409 29,120
101-4339-22-0000 FD EQUIP REPAIRS & MAINTENANCE 84 196 685 4,736 3,600 3,750 3,850
101-4340-22-0000 FD BLDG REPAIRS & MAINTENANCE - 936 617 - - - -
101-4341-22-0000 FD TRAINING, CONF. & MTG.17,415 13,753 10,942 24,314 14,000 18,500 17,500
101-4342-22-0000 FD MEMBERSHIPS & DUES 1,601 917 1,125 1,595 1,450 1,600 1,650
101-4345-22-0000 FD GRANT REIMB/EXPENDITURES 18,607 2,780 403 3,300 510 510 60,149
TOTAL 1,091,110$ 1,105,292$ 1,090,527$ 1,110,789$ 1,148,881$ 1,165,157$ 1,247,056$
24
Fiscal Year 2022 12/31/2020 $14.00
ACTUAL
2017
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
BUDGET
2021
EST. ACTUAL
2021
BUDGET
2022
GENERAL FUND EXPENDITURES DETAIL
PROTECTIVE INSPECTIONS
101-4110-24-0000 PI REGULAR EMPLOYEE 10,447$ 10,943$ 11,761$ 10,818$ 11,945$ 6,157$ 10,960$
101-4121-24-0000 PI PERA 786 817 850 781 896 462 822
101-4122-24-0000 PI FICA/MEDICARE 799 837 900 845 914 471 838
101-4131-24-0000 PI INSURANCE HEALTH 1,055 1,150 1,234 1,336 1,460 1,079 1,591
101-4226-24-0000 PI GENERAL SUPPLIES - - - 228 - - -
101-4320-24-0000 PI BUILDING OFFICAL CONTRACT 118,761 91,209 74,789 101,020 79,482 514,195 95,051
101-4321-24-0000 PI ELECTRICAL INSPECTOR 12,468 17,819 17,134 18,366 10,874 44,850 13,835
101-4350-24-0000 PI PRINTED FORMS & ENVELOPES 92 433 - 154 150 150 150
TOTAL 144,407$ 123,208$ 106,668$ 133,548$ 105,721$ 567,363$ 123,248$
EMERGENCY MANAGEMENT
101-4110-25-0000 EMS REGULAR EMPLOYEE 51,197$ 53,409$ 55,548$ 59,033$ 61,444$ 61,163$ 63,283$
101-4121-25-0000 EMS PERA 8,281 8,613 9,371 10,304 10,876 10,826 11,201
101-4122-25-0000 EMS FICA/MEDICARE 742 774 806 856 891 887 918
101-4131-25-0000 EMS INSURANCE HEALTH 6,963 7,248 7,533 7,840 8,255 8,255 8,109
101-4135-25-0000 EMS INSURANCE WC 2,948 3,741 4,123 4,042 4,521 4,202 4,755
101-4221-25-0000 EMS SUPPLIES- EQUIPMENT 239 301 - 222 520 520 520
101-4227-25-0000 EMS MEDICAL SUPPLIES - 48 - - 50 50 50
101-4323-25-0000 EMS PAGERS, SIREN 1,237 1,289 1,233 1,272 1,300 1,365 1,476
101-4339-25-0000 EMS REPAIRS AND MAINTENANCE - - 287 - 102 100 750
101-4341-25-0000 EMS TRAINING, CONF. & MTG.288 970 615 - 995 903 1,045
101-4350-25-0000 EMS PRINTED FORMS & ENVELOPES - - - 68 153 75 75
TOTAL 71,895$ 76,393$ 79,515$ 83,637$ 89,106$ 88,345$ 92,182$
PUBLIC WORKS
101-4110-31-0000 PW REGULAR EMPLOYEE 269,329$ 278,917$ 286,839$ 296,772$ 292,796$ 267,565$ 307,706$
101-4110-31-0100 PW MECHANIC 35,525 36,837 37,966 36,354 40,042 39,577 42,811
101-4111-31-0000 PW OVERTIME EMPLOYEE 2,897 13,518 12,285 6,382 17,900 12,400 15,939
101-4111-31-0100 PW OVERTIME MECHANIC 300 141 318 41 350 350 362
101-4112-31-0000 PW PART-TIME EMPLOYEE 26,592 30,018 30,300 28,292 36,886 10,500 41,312
101-4121-31-0000 PW PERA 20,741 21,775 22,611 23,523 23,302 20,997 24,273
101-4121-31-0100 PW MECHANIC ALLOC- PERA 2,742 2,845 2,948 3,022 3,029 2,995 3,238
101-4122-31-0000 PW FICA 21,531 22,682 23,654 24,209 26,590 22,221 27,919
101-4122-31-0100 PW MECHANIC ALLOC- FICA 2,899 3,028 3,157 3,243 3,090 3,054 3,303
101-4131-31-0000 PW INSURANCE HEALTH 57,127 60,325 60,641 69,346 72,179 66,796 72,064
101-4131-31-0100 PW MECHANIC ALLOC- HI 1,310 1,680 1,915 1,203 2,117 2,117 2,117
101-4135-31-0000 PW INSURANCE WC 14,096 13,436 13,198 14,354 19,852 18,536 18,085
101-4140-31-0000 PW UNIFORM EXPENSES 9,650 9,137 12,504 13,734 9,738 11,341 12,715
101-4140-31-0100 PW UNIFORM EXPENSES - MECH 1,103 727 1,172 396 833 833 900
101-4212-31-0100 PW MOTOR FUELS MISC 976 1,080 3,460 1,790 1,434 1,434 1,550
25
Fiscal Year 2022 12/31/2020 $14.00
ACTUAL
2017
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
BUDGET
2021
EST. ACTUAL
2021
BUDGET
2022
GENERAL FUND EXPENDITURES DETAIL
101-4212-31-0200 PW MOTOR FUELS NB 75,716 88,671 77,009 73,048 7,059 6,583 -
101-4212-31-0300 PW FUEL - MWMO 1,462 1,488 1,164 1,373 1,410 1,546 1,765
101-4212-31-0400 PW FUEL - SANB #282 3,209 8,710 10,480 6,295 9,966 6,426 10,300
101-4212-31-0600 PW FUEL - STREET/PARKS 11,362 14,846 14,229 13,133 16,332 19,363 26,145
101-4221-31-0100 PW VEHICLE REPAIRS/PARTS 8,816 16,540 13,556 11,523 14,566 12,500 15,003
101-4223-31-0000 PW SMALL TOOLS MECHANIC 1,720 750 70 - 595 375 600
101-4223-31-0100 PW SMALL TOOLS 473 583 447 397 1,040 300 500
101-4224-31-0000 PW STREET SIGNS 563 464 2,763 2,758 2,435 850 2,550
101-4226-31-0000 PW GENERAL SUPPLIES 7,485 10,838 6,879 10,833 8,500 8,750 9,625
101-4226-31-0100 PW SHOP SUPPLIES 1,958 1,499 562 2,622 3,500 2,550 2,753
101-4228-31-0000 PW STREET REPAIR & MAINTENANCE 15,571 16,621 91,192 19,956 40,429 25,812 26,500
101-4229-31-0000 PW STREET CHEMICALS & SAND 23,655 31,281 32,630 23,415 28,100 22,228 24,451
101-4230-31-0000 PW STORMWATER MAINTENANCE 4,101 5,817 7,247 720 - - -
101-4303-31-0000 PW CONTRACTED ENGINEER 27,572 33,093 45,932 27,986 18,415 30,000 32,500
101-4309-31-0000 PW CONTRACTED IT & SFTW SUPPORT 7,423 13,155 13,566 12,724 13,000 12,139 13,000
101-4310-31-0000 PW MISC. CONTRACTED SERVICES 24,941 43,978 24,399 35,856 38,174 37,050 36,100
101-4325-31-0000 PW COMMUNICATIONS 3,246 2,918 3,425 448 3,490 3,916 4,337
101-4339-31-0000 PW EQUIP REPAIRS & MAINTENANCE 14,786 6,452 8,701 6,383 14,790 5,900 7,500
101-4340-31-0000 PW BLDG REPAIRS & MAINTENANCE 348 380 2,882 - 2,000 - -
101-4341-31-0000 PW TRAINING, CONF. & MTG.5,475 3,499 6,835 731 6,630 1,250 4,250
101-4342-31-0000 PW MEMBERSHIPS & DUES 1,197 1,143 1,428 1,166 1,273 750 1,273
101-4344-31-0000 PW TRAINING CERT PROGRAMS 935 46 123 23 969 550 600
101-4345-31-0000 PW GRANT REIMB EXPENDITURES 540 14,338 2,832 - 5,000 1,000 5,000
101-4381-31-0000 PW STREETLIGHTS & SIGNALS 65,478 65,516 61,512 60,087 67,148 65,800 73,038
101-4435-31-0000 PW STORM CLEAN-UP COSTS - 500 - 3,450 - - -
101-4499-31-0000 PW MISCELLANEOUS 990 - 44 60 160 - 160
TOTAL 775,842$ 879,273$ 942,872$ 837,648$ 855,121$ 746,354$ 872,244$
PARKS
101-4110-51-0000 PR REGULAR EMPLOYEE 101,717$ 109,030$ 112,855$ 105,447$ 113,176$ 108,938$ 119,450$
101-4110-51-0100 TW REGULAR EMPLOYEE 28,145 29,007 29,970 29,401 31,621 31,276 32,373
101-4110-51-0200 PR COMMITTEE 300 180 200 600 474 600 600
101-4111-51-0000 PR OVERTIME EMPLOYEE 1,944 1,827 2,216 1,654 2,500 1,200 2,588
101-4111-51-0100 TW OVERTIME EMPLOYEE 305 1,048 1,176 575 1,000 1,000 1,035
101-4121-51-0000 PR PERA 7,994 8,606 8,807 8,630 8,676 8,260 9,153
101-4121-51-0100 TW PERA 2,189 2,343 2,424 2,445 2,447 2,421 2,506
101-4122-51-0000 PR FICA/MEDICARE 8,115 8,767 9,003 8,667 8,885 8,471 9,382
101-4122-51-0100 TW FICA/MEDICARE 2,258 2,357 2,459 2,486 2,496 2,469 2,556
101-4131-51-0000 PR INSURANCE HEALTH 20,085 21,306 22,380 23,441 26,870 23,325 28,369
101-4131-51-0100 TW INSURANCE HEALTH 5,169 5,004 5,277 5,615 6,011 6,011 5,873
101-4135-51-0000 PR INSURANCE WC 3,520 3,286 3,641 4,255 4,877 4,658 5,524
26
Fiscal Year 2022 12/31/2020 $14.00
ACTUAL
2017
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
BUDGET
2021
EST. ACTUAL
2021
BUDGET
2022
GENERAL FUND EXPENDITURES DETAIL
101-4135-51-0100 TW INSURANCE WC 2,339 2,191 2,455 2,837 3,252 3,103 3,683
101-4212-51-0000 PW FUEL - STREET/PARKS - - 633 40 - - -
101-4226-51-0000 PR GENERAL SUPPLIES 19,832 14,357 15,538 15,700 16,126 9,950 17,500
101-4310-51-0100 TW MISC. CONTRACTED SERVICES - - 190 - - - -
101-4325-51-0000 PR COMMUNICATIONS 1,370 1,622 1,522 1,693 1,810 1,829 1,834
101-4325-51-0100 TW COMMUNICATIONS 171 197 147 67 230 169 204
101-4337-51-0000 PR STRUCTURES REPAIRS & MAINT.8,108 12,365 6,682 1,356 8,750 5,650 15,650
101-4338-51-0100 TW TREE REPLACEMENT 3,542 583 3,796 2,778 3,902 500 4,000
101-4339-51-0000 PR EQUIP REPAIRS & MAINTENANCE 8,327 7,857 11,090 8,776 10,455 12,296 11,500
101-4339-51-0100 TW EQUIP REPAIRS & MAINTENANCE 52 - - 691 282 282 350
101-4381-51-0000 PR ELECTRIC AND GAS UTILITIES 19,838 19,316 19,389 15,870 20,604 31,500 25,650
101-4415-51-0000 PR SS RENTALS 2,614 1,821 2,820 2,122 1,900 2,850 3,450
101-4499-51-0000 PR MISCELLANEOUS 427 - - - 110 110 110
101-4499-51-0100 TW MISCELLANEOUS - 646 - - 110 110 110
101-4671-61-0000 CS ISD 282 REC PROGRAMS 52,176 52,176 52,176 52,176 52,176 52,176 52,176
TOTAL 300,536$ 305,892$ 316,846$ 297,321$ 328,740$ 319,155$ 355,625$
OTHER EXPENDITURES AND TRANSFERS
101-4335-70-0000 INSURANCE CLAIMS 26,984 14,384 8,710 14,606$ 15,000 9,550 15,000
101-4343-70-0000 EQUITY INTITIATIVE 9,800 5,119 9,008 1,438 10,000 8,850 10,000
101-4346-70-0000 COLLABORATIVE INTITIATIVE - 1,055 11,573 2,464 10,000 6,375 10,000
101-4347-70-0000 PROPERTY RESOURCE INTITIATIVE - - 593 - 10,000 3,000 10,000
101-4348-70-0000 SUSTAINABILITY INTITIATIVE - 2,601 22,400 2,772 17,500 4,750 17,500
101-4499-70-0000 NB MISCELLANEOUS - 6,298 25,947 7,195 - - 20,000
101-4499-23-0000 INCIDENT/DATA PROD/COVID-19 880,761 176,371 135,233 379,334 - 50,000 -
101-4920-70-0000 TRANSFER - SEVERENCE FUND 86,300 86,300 86,300 86,300 86,300 86,300 86,300
101-4920-70-0000 TRANSFER - OTHER - - - 2,500 - 367,845 -
TOTAL 1,003,845$ 292,128$ 299,764$ 496,609$ 148,800$ 536,670$ 168,800$
TOTAL FUND EXPENDITURES 7,627,593$ 7,029,590$ 7,272,412$ 7,652,254$ 7,651,786$ 8,245,626$ 8,013,767$
TOTAL FUND REVENUE 7,708,650$ 7,137,235$ 7,355,442$ 8,459,454$ 7,666,343$ 8,562,689$ 8,027,487$
CHANGE IN FUND BALANCE 81,058$ 107,646$ 83,030$ 807,200$ 14,557$ 317,063$ 13,719$
BEGINNING FUND BALANCE 2,319,056 2,400,114 2,507,759 2,590,790 3,397,990 3,397,990 3,715,053
ENDING FUND BALANCE 2,400,114$ 2,507,759$ 2,590,790$ 3,397,990$ 3,412,547$ 3,715,053$ 3,728,773$
2,017$
27
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 28
Fiscal Year 2022
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
REVENUES
SALES 5,720,563$ 5,867,451$ 6,182,514$ 7,015,975$ 6,434,428$ 7,252,160$ 7,433,464$
LESS: COGS (4,354,933) (4,344,764) (4,614,845) (5,252,004) (4,792,605) (5,429,037) (5,578,336)
TOTAL GROSS PROFIT 1,372,935$ 1,522,687$ 1,567,669$ 1,763,970$ 1,641,823$ 1,823,123$ 1,855,128$
EXPENDITURES
SALARIES, WAGES, BENEFITS
FULL-TIME EMPLOYEES 245,188$ 323,455$ 324,795$ 333,337$ 347,684$ 320,323$ 320,704$
PART-TIME EMPLOYEES 300,228 244,359 235,280 257,208 256,489 272,381 276,467
ACCOUNTING WAGES 54,995 61,302 69,250 63,312 70,000 68,054 70,304
PERA 44,537 46,508 46,070 48,143 50,563 49,581 50,061
FICA/MEDICARE 43,289 45,828 44,578 46,695 51,574 50,573 51,062
INSURANCE HEALTH 76,427 80,210 83,097 93,060 100,916 91,214 80,222
INSURANCE WORKERS COMP 14,840 14,964 14,838 15,884 18,789 16,276 14,988
UNEMPLOYMENT BENEFITS 1,079 - - 14,032 5,000 3,000 3,000
TOTAL 780,583$ 816,626$ 817,907$ 871,671$ 901,015$ 871,402$ 866,808$
ALL OTHER EXPENSES
UNIFORMS 2,314$ -$ -$ 4,262$ 2,800$ -$ 5,500$
MATS/TOWELS LAUNDRY 5,007 5,553 6,961 5,982 7,039 5,973 6,264
OPERATING SUPPLIES 9,662 13,334 11,882 10,862 13,553 11,571 12,034
OFFICE SUPPLIES 2,692 3,314 3,529 1,625 3,314 3,729 3,570
SANITATION 2,221 2,321 2,671 3,236 4,200 3,571 3,903
SUPPLIES- EQUIPMENT 315 4,116 5,704 5,153 6,000 4,474 5,000
CREDIT CARD FEES 104,596 107,581 127,666 151,361 133,454 150,041 153,792
CAM CHARGES 54,650 65,256 44,949 58,892 64,540 61,060 64,429
FREIGHT 32,739 32,789 33,592 37,595 39,411 38,989 42,888
PROFESSIONAL SERVICES 3,709 5,352 3,062 3,940 5,500 5,013 5,671
AUDIT FEES 15,283 9,923 9,968 8,942 10,762 10,400 10,660
IT & SOFTWARE SUPPORT 26,132 29,718 34,964 39,702 45,260 46,316 48,632
MISC CONTRACTED SERVICES 504 191 174 1,864 - - -
LIQUOR FUND - COMBINED OPERATIONS
29
Fiscal Year 2022
WINDOW CLEANING 1,316 957 908 966 1,085 1,000 1,100
CLEANING SERVICE 70 69 118 - - - -
COMMUNICATIONS 7,271 4,603 3,241 60 3,070 3,196 3,300
SECURITY MONITORING SERVICE 1,475 1,895 2,000 3,600 2,142 1,669 1,752
REPAIRS & MAINTENANCE 2,835 15,016 18,262 17,502 17,375 12,279 17,000
TRAINING, CONF. & MTG.230 1,416 2,142 965 2,112 650 2,000
MEMBERSHIPS & DUES 6,075 6,150 4,355 4,589 4,542 6,340 6,440
ADVERTISING AND SIGNAGE 4,529 2,049 2,049 713 2,535 1,830 2,500
INSURANCE PROPERTY / LIABILITY 11,486 11,093 11,403 12,090 11,765 12,950 12,720
ELECTRIC AND GAS UTILITIES 47,762 50,201 45,504 47,856 49,266 52,163 59,075
TOTAL OTHER EXPENSE 352,709$ 372,897$ 379,178$ 421,757$ 433,881$ 433,214$ 468,229$
TOTAL OPERATING EXPENSE 1,133,292$ 1,189,523$ 1,197,085$ 1,293,428$ 1,334,896$ 1,304,616$ 1,335,036$
OPERATING INCOME 239,643$ 333,164$ 370,584$ 470,542$ 306,927$ 518,507$ 520,092$
NON OPERATING INCOME / (EXPENSE)4,450 9,945 12,437 6,677 6,650 (5,155) 5,000
BOND/INTEREST FEES - - - - - - -
DEPRECIATION EXPENSE 68,064 68,782 71,110 70,859 71,555 72,084 74,247
NET INCOME 176,028$ 274,327$ 311,910$ 406,360$ 242,021$ 441,268$ 450,845$
OTHER CASH USES
TRANSFER TO GENERAL FUND 249,060$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$
ADD BACK DEPRECIATION EXPENSE (68,064) (68,782) (71,110) (70,859) (71,555) (72,084) (74,247)
NET CHANGE IN ASSETS/LIABILITIES (45,031) 103,072 (171,753) 167,191 - (43,500) 145,000
TOTAL OTHER CASH USES 135,965$ 284,290$ 7,137$ 346,332$ 178,445$ 134,416$ 320,753$
NET INCREASE/(DECREASE) IN CASH 40,064$ (9,963)$ 304,774$ 60,028$ 63,577$ 306,852$ 130,092$
BEGINNING CASH BALANCE 439,441$ 479,505$ 469,542$ 774,316$ 834,344$ 834,344$ 1,141,196$
ENDING CASH BALANCE 479,505$ 469,542$ 774,316$ 834,344$ 897,921$ 1,141,196$ 1,271,288$
LIQUOR FUND - COMBINED OPERATIONS
30
Fiscal Year 2022
ACTUAL ACTUAL ACTUAL Actual BUDGET EST. ACTUAL BUDGET
REVENUES 2017 2018 2019 2020 2021 2021 2022
Water Operations 945,788$ 985,022$ 997,332$ $1,130,292 $1,178,842 $1,285,510 $1,291,631
Sewer Operations 1,098,938 1,136,667 1,212,400 1,224,881 1,270,083 1,310,608 1,319,981
Total Operating Revenues 2,044,726$ 2,121,689$ 2,209,732$ 2,355,173$ 2,448,925$ 2,596,118$ 2,611,611$
EXPENDITURES
Water Operations 841,508$ 1,077,197$ 1,063,120$ 1,026,775$ 1,155,398$ $1,094,162 $1,203,809
Sewer Operations 1,029,372 1,133,409 1,134,511 1,118,027 1,175,954 1,117,759 1,164,982
Total Operating Expenditures 1,870,880$ 2,210,606$ 2,197,631$ 2,144,802$ 2,331,352$ 2,211,921$ 2,368,792$
Combined Operating Income 173,846$ (88,918)$ 12,101$ 210,370$ 117,573$ 384,197$ 242,820$
Other (Income)/Expense
Water (34,837)$ (28,689)$ (12,036)$ 8,530$ (9,395)$ 500$ 500$
Sewer (36,189)(22,650)(2,250)(1,317)(34,550)752 400
Interest Income (16,714) (24,620) (25,000) (27,781) (7,500) (12,450) (6,250)
Depreciation Expense 352,399 371,766 611,728 631,728 656,728 656,728 673,146
Total Other (Income)/Expense 264,659 295,808 572,442 611,160 605,283 645,530 667,796
Net Income/(Loss) (90,813)$ (384,725)$ (560,341)$ (400,789)$ (487,710)$ (261,333)$ (424,976)$
Other Sources and Uses:
Transfers Out -$ -$ -$ -$ -$ -$ -$
Transfers In - - - - - - -
Debt Service Payments (145,750) (148,200) (145,600) (147,950) (150,200) (150,200) (147,400)
Net Change in Assets / Liabilities (30,728) 49,417 (47,486) 114,365 - - -
Add back Depreciation Expense 352,399 371,766 611,728 631,728 656,728 656,728 673,146
Total Other Sources and Uses 175,921 272,983 418,642 598,143 506,528 506,528 525,746
Net increase (decrease) in cash 85,108$ (111,741)$ (141,699)$ 197,354$ 18,818$ 245,195$ 100,770$
BEGINNING CASH BALANCE 1,830,307 1,915,415 1,803,674 1,661,977 1,859,331 1,859,331 2,104,527$
ENDING CASH BALANCE 1,915,415$ 1,803,674$ 1,661,977$ 1,859,331$ 1,878,150$ 2,104,527$ 2,205,298$
UTILITY FUND SUMMARY
31
Fiscal Year 2022 12/31/2018 EXHIBIT C
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
OPERATING INCOME
701-3710-0-0-00 WATER BILLINGS 938,997$ 978,966$ $988,887 1,122,633$ 1,172,342$ 1,278,784$ 1,285,431$
701-3715-0-0-00 WATER ON/OFF FEES 915 180 45 203 500 250 200
701-3717-0-0-00 PENALTIES WATER 5,876 5,876 8,400 7,456 6,000 6,476 6,000
TOTAL 945,788$ 985,022$ $997,332 $1,130,292 $1,178,842 $1,285,510 $1,291,631
DISTRIBUTION OPERATING EXPENDITURES
701-4110-80-0000 WT REGULAR EMPLOYEE 317,302$ 324,816$ 338,881$ 334,093$ 354,121$ 310,895$ 363,281$
701-4111-80-0000 WT OVERTIME EMPLOYEE 21,329 25,579 31,252 23,931 27,521 22,847 28,347
701-4121-80-0000 WT PERA 23,892 25,585 26,438 26,460 28,623 25,031 29,372
701-4122-80-0000 WT FICA/MEDICARE 24,164 25,238 27,033 26,798 29,196 25,531 29,960
701-4131-80-0000 WT INSURANCE HEALTH 51,904 53,462 56,141 56,881 61,958 54,487 58,525
701-4135-80-0000 WT INSURANCE WC 9,895 9,265 9,175 9,769 13,636 12,690 12,357
701-4211-80-0000 WT OFFICE SUPPLIES 585 633 (27,781) 354 800 750 800
701-4212-80-0000 WT MOTOR FUELS 4,557 6,015 5,762 4,908 6,532 4,255 5,927
701-4221-80-0000 WT SUPPLIES-EQUIPMENT 118 837 538 2,896 625 550 1,000
701-4226-80-0000 WT GENERAL SUPPLIES 3,396 5,649 12,081 3,013 11,500 12,000 13,000
701-4300-80-0000 WT AUDITOR 8,324 7,443 7,476 6,706 8,072 7,800 8,250
701-4309-80-0000 WT IT & SFTW SUPPORT 20,640 22,801 22,990 32,157 32,700 32,414 34,035
701-4310-80-0000 WT MISC CONTRACTED SERVICES 4,307 2,194 3,871 4,906 3,328 7,156 15,458
701-4310-80-0100 WT METER READING FEES 10,232 7,970 8,217 8,470 8,724 8,725 8,990
701-4325-80-0000 WT COMMUNICATIONS 9,255 10,275 9,860 9,548 10,800 9,031 11,970
701-4337-80-0000 WT MAIN REPAIRS & MAINTENANCE 5,548 4,638 19,884 6,788 13,500 9,067 13,500
701-4339-80-0000 WT EQUIP REPAIRS & MAINTENANCE 4,752 3,789 6,727 6,988 4,250 3,750 4,500
701-4340-80-0000 WT BLDG REPAIRS & MAINTENANCE - 38 117 - - - -
701-4341-80-0000 WT TRAINING, CONF. & MTG.1,002 1,113 923 46 1,100 150 750
701-4341-80-0100 WT TUITION- CERTIFICATIONS 414 326 438 436 400 - 400
701-4342-80-0000 WT MEMBERSHIPS & DUES - - - - 525 250 250
701-4350-80-0000 WT PRINTING AND POSTAGE 3,840 2,476 2,738 4,599 4,400 4,450 4,600
701-4381-80-0000 WT ELECTRIC AND GAS UTILITIES 11,519 15,457 9,717 3,286 3,417 5,305 5,650
TOTAL 536,974$ 559,170$ 573,636$ 573,031$ 625,728$ 557,134$ 650,921$
WATER OPERATIONS
32
Fiscal Year 2022 12/31/2018 EXHIBIT C
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
WATER OPERATIONS
PRODUCTION OPERATING EXPENDITURES
701-4110-85-0000 REGULAR EMPLOYEE 58,161 60,139 62,559 64,387 66,806 68,207 71,776
701-4111-85-0000 OVERTIME EMPLOYEE 1,024 367 936 1,946 1,500 1,725 1,777
701-4121-85-0000 PERA 4,900 5,078 5,458 5,451 5,123 5,140 5,383
701-4122-85-0000 FICA/MEDICARE 4,973 5,156 5,589 5,663 5,225 5,243 5,491
701-4131-85-0000 INSURANCE HEALTH 10,126 11,036 10,339 12,828 14,020 16,267 13,599
701-4135-85-0000 WTR FILT INSURANCE WC 3,776 3,587 3,505 3,782 5,278 4,913 4,783
701-4221-85-0000 SUPPLIES- EQUIPMENT 396 772 644 213 925 200 1,000
701-4226-85-0000 GENERAL SUPPLIES 55,746 55,429 46,794 39,540 56,500 46,000 48,760
701-4226-85-0001 CARBON SUPPLY USAGE 2,654 35,240 33,523 35,990 35,000 45,000 36,500
701-4226-85-0200 UV BULB SUPPLY USAGE - 112,418 112,337 68,698 112,400 112,400 115,000
701-4226-85-0003 PEROXIDE SUPPILES - 27,930 27,920 28,007 30,000 15,950 32,538
701-4303-85-0000 ENGINEER EXPENSES 1,952 4,587 1,722 525 1,700 2,525 2,250
701-4308-85-0000 WATER QUALITY PROTECTION COSTS 12,387 12,644 12,626 6,718 12,772 6,176 7,107
701-4309-85-0000 CONTRACTED IT & SFTW SUPPORT - 3,659 2,657 - 2,830 2,900 3,053
701-4310-85-0000 MISC CONTRACTED SERVICES 330 345 690 690 720 7,020 8,894
701-4325-85-0000 COMMUNICATIONS 2,143 2,694 2,596 5,210 2,405 5,700 5,928
701-4339-85-0000 EQUIP REPAIRS & MAINTENANCE 14,140 28,468 8,962 16,988 13,500 28,500 17,500
701-4340-85-0000 BLDG REPAIRS & MAINTENANCE 5,724 2,656 1,502 1,017 2,250 1,500 1,750
701-4365-85-0000 INSURANCE PROPERTY / LIABILITY 14,067 16,552 19,498 17,664 16,750 13,500 7,800
701-4381-85-0000 ELECTRIC AND GAS UTILITIES 112,035 129,272 129,626 138,429 143,966 148,163 162,000
TOTAL 304,534 518,027 489,484 453,744 529,670 537,028 552,889
OPERATING INCOME (LOSS)104,281$ (92,175)$ (65,788)$ 103,517$ 23,444$ 191,348$ 87,821$
OTHER (INCOME) / EXPENSE
701-3891-0-0-00 WT MISCELLANEOUS INCOME (12,559) (4,350) (7,460) (901) (550) (150) (150)
701-3620-0-1-00 WT INTEREST INCOME (16,714) (24,620) (28,476) (27,781) (7,500) (12,450) (6,250)
701-3713-0-0-00 WT WATER CONNECTION FEES (23,850) (25,700) (1,750) - (34,000) - -
701-3910-0-0-00 WT SALE OF ASSETS - - - (1,520) - (5,932) (3,500)
701-4335-80-0000 WT BKUP RESTORATION COSTS - - - 1,165 - - -
701-4499-80-0000 WT MISCELLANEOUS EXPENSE 1,572 1,362 650 5,540 650 650 650
701-4310-90-0000 FIBER LAN/OPTIC CNTRCT SVC 0 0 0 4,246 4,224 4,224 4,351
TOTAL (51,551) (53,309) (37,036) (19,251) (37,176) (13,658) (4,899)
OPERATING INCOME BEFORE DEPRECIATION 155,832$ (38,866)$ (28,752)$ 122,768$ 60,620$ 205,006$ 92,721$
33
Fiscal Year 2022 12/31/2018 EXHIBIT C
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET Est. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
OPERATING INCOME
701-3720-0-0-00 SEWER BILLINGS 1,098,938$ 1,136,667$ 1,212,400$ 1,224,881$ 1,270,083$ 1,310,608$ 1,319,981$
TOTAL 1,098,938$ 1,136,667$ 1,212,400$ 1,224,881$ 1,270,083$ 1,310,608$ 1,319,981$
OPERATING EXPENDITURES
701-4110-75-0000 SS REGULAR EMPLOYEE 218,382$ 219,484$ 226,547$ 224,382$ 236,114$ 210,562$ 237,546$
701-4111-75-0000 SS OVERTIME EMPLOYEE 18,028 23,832 24,129 16,980 25,600 18,238 20,714
701-4121-75-0000 SS PERA 16,431 17,096 17,473 17,067 19,629 17,160 19,369
701-4122-75-0000 SS FICA/MEDICARE 16,437 16,197 17,375 17,048 20,021 17,503 19,757
701-4131-75-0000 SS INSURANCE HEALTH 41,725 42,222 44,277 44,245 48,433 42,600 45,018
701-4135-75-0000 SS INSURANCE WC 4,685 4,483 4,546 4,727 6,598 6,141 5,980
701-4211-75-0000 SS OFFICE SUPPLIES - - 100 934 150 150 150
701-4212-75-0000 SS MOTOR FUELS 6,825 8,945 8,607 7,250 9,798 7,178 9,063
701-4226-75-0000 SS GENERAL SUPPLIES (120) 1,282 1,042 2,340 1,350 1,487 1,561
701-4300-75-0000 SS AUDITOR 6,785 7,443 7,476 6,706 8,072 7,800 8,250
701-4309-75-0000 SS IT & SFTW SUPPORT 12,205 13,612 15,284 19,635 21,030 20,875 20,506
701-4310-75-0000 SS MISC CONTRACTED SERVICES 273 1,704 2,501 121 3,642 3,017 9,900
701-4325-75-0000 SS COMMUNICATIONS 3,136 3,263 3,267 2,144 3,880 4,541 5,400
701-4335-75-0000 SS BKUP RESTORATION COSTS - 5,123 - 2,624 10,000 500 10,000
701-4339-75-0000 SS EQUIP REPAIRS & MAINTENANCE 17,438 35,085 4,690 8,422 9,500 9,150 9,750
701-4341-75-0000 SS TRAINING, CONF. & MTG.205 - - 780 1,250 780 780
701-4341-75-0100 SS TUITION- CERTIFICATIONS - 1,170 904 - 600 390 390
701-4342-75-0000 SS MEMBERSHIP & DUES 238 1,131 - 260 1,250 260 520
701-4350-75-0000 SS PRINTING AND POSTAGE 4,303 2,476 3,488 4,599 4,400 4,000 4,200
701-4365-75-0000 SS INSURANCE PROPERTY/ LIABILITY 9,352 11,686 10,414 13,164 15,900 13,100 12,155
SEWER OPERATIONS
34
Fiscal Year 2022 12/31/2018 EXHIBIT C
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET Est. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
SEWER OPERATIONS
701-4375-75-0000 SS MCES WASTE TREATMENT CHARGE 643,390 708,567 733,670 712,664 719,437 719,437 711,023
701-4381-75-0000 SS ELECTRIC AND GAS UTILITIES 9,654 8,609 8,719 11,934 9,300 10,850 12,950
TOTAL 1,029,372$ 1,133,409$ 1,134,511$ 1,118,027$ 1,175,954$ 1,115,719$ 1,164,982$
OPERATING INCOME (LOSS)69,566$ 3,258$ 77,889$ 106,854$ 94,129$ 194,889$ 154,998$
OTHER (INCOME) / EXPENSE
701-3723-0-0-00 SEWER CONNECTION FEES (23,800)$ (22,100)$ (1,700)$ (1,750)$ (34,000)$ -$ -$
701-3891-0-0-00 SS MISCELLANEOUS INCOME (12,559) (650)(650)(650)(650)$ (50)(100)
701-3910-0-0-00 SS SALE OF ASSETS - - - - - - -
701-4499-75-0000 SS MISCELLANEOUS EXPENSE 170 100 100 1,083 100$ 802 500
TOTAL (36,189)$ (22,650)$ (2,250)$ (1,317)$ (34,550)$ 752$ 400$
NET INCOME (LOSS) BEFORE DEPRECIATION 105,754$ 25,908$ 80,139$ 108,171$ 128,679$ 194,137$ 154,598$
35
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 36
Fiscal Year 2022
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
REVENUES
301-3101-0-0-00 PROPERTY TAX LEVY/MVHC 156,028$ 162,542$ 167,478$ 185,517$ 197,564$ 197,564$ 205,226$
301-3804-0-0-00 REFUNDS AND REIMBURSEMENTS 31,678 1,131 857 460 500 500 500
301-3810-0-0-00 INVESTMENT INCOME - - 121 745 75 75 75
301-3920-0-0-00 TRANSFER - GENERAL FUND - - - - - - -
301-3920-0-0-00 TRANSFER - HRA PROJECTS FUND - - - - - - -
TOTAL 187,706$ 163,673$ 168,456$ 186,722$ 198,139$ 198,139$ 205,801$
EXPENDITURES
301-4110-00-0000 REGULAR EMPLOYEE 85,562$ 90,719$ 95,314$ 83,111$ 86,045$ 86,854$ 96,380$
301-4121-00-0000 PERA 6,411 6,775 7,114 6,304 6,453 6,514 7,229
301-4122-00-0000 FICA/MEDICARE 6,439 6,718 7,180 6,358 6,582 6,644 7,373
301-4131-00-0000 INSURANCE HEALTH 12,156 12,179 12,508 11,385 9,206 9,206 5,945
301-4135-00-0000 INSURANCE WC 895 878 1,034 1,038 1,121 957 855
301-4300-00-0000 PROFESSIONAL SERVICES 6,113 4,389 3,987 3,709 6,805 4,159 6,500
301-4302-00-0100 GENERAL CITY PLANNER SERVICES - 21,985 20,706 3,723 20,000 5,000 20,000
301-4321-00-0000 GMHC - PROGRAM FEE 10,417 985 755 525 550 240 240
301-4324-00-0000 ECONOMIC DEVELOPMENT 2,588 3,090 2,250 - - - -
301-4343-00-0000 RE-DEVELOPMENT / HOUSING PLANNER - 1,248 10,165 21,366 27,500 28,000 27,500
301-4499-00-0000 MISCELLANEOUS EXPENSE 680 - - - - - -
301-4920-00-0000 TRANSFERS-OUT - - - - - - -
TOTAL 131,259$ 148,966$ 161,013$ 137,519$ 164,263$ 147,574$ 172,022$
NET CHANGE 56,447$ 14,707$ 7,443$ 49,203$ 33,876$ 50,565$ 33,779$
BEGINNING FUND BALANCE (7,582)$ 48,865$ 63,572$ 71,015$ 120,218$ 120,218$ 170,783$
ENDING FUND BALANCE 48,865$ 63,572$ 71,015$ 120,218$ 154,094$ 170,783$ 204,562$
HOUSING & REDEVELOPMENT AUTHORITY
37
Fiscal Year 2022
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
REVENUES
225-3362-0-0-01 SCORE INCENTIVE GRANTS RC -$ -$ 1,693$ -$ -$ -$
225-3362-0-0-02 RECYCLING GRANT HC 18,989 16,150 15,238 13,067 13,067 12,996
225-3410-0-1-00 CLEAN-UP DAY FEES 3,598 4,282 4,017 3,218 4,500 3,000
225-3810-0-0-00 INVESTMENT INCOME 141 244 571 119 50 -
225-3891-0-0-00 MISCELLANEOUS REVENUE - - - - - -
225-3920-0-0-00 TRANSFERS-IN GENERAL FUND - - - 2,500 - 210
TOTAL 22,728$ 20,676$ 21,519$ 18,904$ 17,617$ 16,206$
EXPENDITURES
225-4110-00-0000 REGULAR EMPLOYEE 6,330$ 7,259$ 7,996$ 8,307$ 8,319$ 8,655$
225-4111-00-0000 OVERTIME EMPLOYEE - - 3 -
225-4121-00-0000 PERA 475 544 600 623 624 649
225-4122-00-0000 FICA/MEDICARE 484 555 612 635 636 662
225-4131-00-0000 INSURANCE HEALTH 1,652 1,723 1,793 1,869 1,972 1,972
225-4345-00-0001 RC ORGANICS PUBLIC EDUCATION - - - - - -
225-4345-00-0002 RC BULKY WASTE PUBLIC EDUCATION - - - - - -
225-4350-00-0000 NEWSLETTER COSTS 5,756 6,243 7,558 10,034 - -
225-4435-00-0000 CLEAN-UP DAY COSTS 6,033 5,549 6,823 7,746 8,025 7,500
225-4499-00-0000 MISCELLANEOUS EXPENSE - - - - -
225-4920-00-0000 TRANSFERS-OUT - - - - 1,720
TOTAL 20,729$ 21,874$ 25,384$ 29,215$ 19,576$ 21,158$
NET CHANGE 1,999$ (1,197)$ (3,865)$ (10,311)$ (1,959)$ (4,952)$
BEGINNING FUND BALANCE 18,326 20,325 19,128 15,262 4,952 4,952
ENDING FUND BALANCE 20,325$ 19,128$ 15,262$ 4,952$ 2,992$ (0)$
This Fund will
be closed at
end of 2021.
Going forward
Recycling
revenues and
expenses will
be part of the
General Fund
RECYCLING FUND
38
Fiscal Year 2022
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
REVENUES
230-3360-0-0-00 GRANT REVENUE -$ -$ -$ -$ -$ -$ -$
230-3520-0-0-00 FORFEITURES 4,400 12,964 11,205 11,965 2,750 7,620 5,250
230-3810-0-0-00 INVESTMENT INCOME 302 491 1,435 1,008 425 200 75
230-3891-0-0-00 MISCELLANEOUS INCOME - - - - - -
230-3910-0-0-00 SALE OF ASSETS - - - - - - -
230-3920-0-0-00 TRANSFER-IN - - - - - - -
TOTAL 4,702$ 13,455$ 12,640$ 12,973$ 3,175$ 7,820$ 5,325$
EXPENDITURES
230-4221-00-0000 SUPPLIES- EQUIPMENT -$ -$ -$ -$ 15,000$ 9,610$ 3,500$
230-4226-00-0000 GENERAL SUPPLIES - - - 25 - - -
230-4310-00-0000 EAST METRO SWAT MEMBERSHIP 3,253 - - 4,000 4,000 4,000 4,500
230-4341-00-0000 TRAINING - - - - - - -
230-4499-00-0000 MISCELLANEOUS EXPENSE 708 1,454 3,170 913 1,000 800 850
230-4530-00-0000 POLICE EQUIPMENT PURCHASED 2,817 5,715 - - 7,486 -
TOTAL 6,778$ 7,169$ 3,170$ 4,938$ 20,000$ 21,896$ 8,850$
NET CHANGE (2,076)$ 6,286$ 9,470$ 8,035$ (16,825)$ (14,076)$ (3,525)$
BEGINNING FUND BALANCE 32,615 30,539 36,825 46,295 54,330 54,330 40,254
ENDING FUND BALANCE 30,539$ 36,825$ 46,295$ 54,330$ 37,505$ 40,254$ 36,729$
FORFEITURE FUND
39
Fiscal Year 2022
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
REVENUES
240-3440-0-0-00 INSTRUCTOR FEES 1,934$ 2,717$ 490$ 1,784$ 850$ 250$
240-3891-0-0-00 MISCELLANEOUS INCOME - 92 250 125 25 10
TOTAL 1,934$ 2,809$ 740$ 1,909$ 875$ 260$
EXPENDITURES
240-4110-00-0000 REGULAR EMPLOYEE 300$ 600$ 160$ 830$ 750$ 250$
240-4121-00-0000 PERA/FICA - - - -
240-4225-00-0000 TRAINING SUPPLIES 1,026 635 - 575 600 5,025
240-4426-00-0000 GENERAL SUPPLIES - - - 100 50 2,665
240-4499-00-0000 MISCELLANEOUS EXPENSE - -
TOTAL 1,326$ 1,235$ 160$ 1,505$ 1,400$ 7,940$
NET CHANGE 608$ 1,574$ 580$ 404$ (525)$ (7,680)$
BEGINNING FUND BALANCE 4,514 5,122 6,696 7,276 7,680 7,680
ENDING FUND BALANCE 5,122$ 6,696$ 7,276$ 7,680$ 7,155$ 0$
FIRE EDUCATOR/TRAINING
This Fund will
be closed at
end of 2021.
Going forward
Fire Educator
fees and
supplies
needed to
provde training
classes will be
part of the
General Fund
40
Fiscal Year 2022
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2017 2018 2019 2020 2021 2021 2022
REVENUES
601-3410-0-0-00 RENTAL RECEIPTS (SCHOOL DISTRICT)127,500$ 127,300$ 127,300$ 127,300$ 127,300$ 127,300$ 127,300$
601-3810-0-0-00 INTEREST EARNINGS 643 787 432 - 425 125 50
601-3891-0-0-00 MISC INCOME-INSURANCE - - - - - - -
601-3920-0-0-00 GF Excess Fund balance Transfer (2)- - - - - 83,151 -
601-3920-0-0-00 RENT TRANSFER 85,890 90,185 94,694 96,588 100,451 100,451 105,474
TOTAL 214,033$ 218,272$ 222,426$ 223,888$ 228,176$ 311,027$ 232,824$
EXPENDITURES
601-4110-00-0000 CC REGULAR EMPLOYEE 30,234$ 31,199$ 32,291$ 29,978$ 30,772$ 29,877$ 33,137$
601-4111-00-0000 CC OVERTIME EMPLOYEE 167 199 588 142 200 200 225
601-4121-00-0000 CC PERA 2,375 2,505 2,557 2,432 2,323 2,256 2,502
601-4122-00-0000 CC FICA/MEDICARE 2,415 2,545 2,604 2,443 2,369 2,301 2,552
601-4131-00-0000 CC INSURANCE HEALTH 5,555 5,858 6,137 6,461 7,611 7,081 8,251
601-4135-00-0000 CC INSURANCE WC 1,347 700 1,233 1,494 1,860 1,535 1,359
601-4226-00-0000 CC GENERAL SUPPLIES 2,403 1,732 6,027 5,769 6,150 4,900 5,500
601-4309-00-0000 CC CONTRACTED SECURITY MONITORING - 812 60 541 568 487 535
601-4310-00-0000 CC RUGS AND REFUSE SERVICES 3,764 3,468 4,514 4,801 3,846 5,325 5,645
601-4325-00-0000 CC COMMUNICATIONS 3,396 1,097 861 859 950 480 520
601-4340-00-0000 CC REPAIRS & MAINTENANCE 23,779 21,846 50,726 24,986 29,500 35,000 30,000
601-4381-00-0000 CC ELECTRIC & GAS UTILITIES 55,643 63,954 68,783 61,623 63,472 63,475 69,823
601-4365-00-0000 CC INSURANCE PROPERTY / LIABILITY 3,545 4,369 4,778 4,668 4,752 4,894 4,833
TOTAL 134,623$ 140,284$ 181,159$ 146,197$ 154,373$ 157,811$ 164,881$
NET INCOME 79,410 77,987 41,267 77,691 73,803 153,216 67,943
TRANSFER TO BUILDING IMP FUND (85,890) (90,185) (94,694) - (60,000) (60,000) (105,474)
BEGINNING FUND BALANCE 59,655 53,175 40,977 (12,450) 65,241 65,241 158,458
ENDING FUND BALANCE 53,175$ 40,977$ (12,450)$ 65,241$ 79,044$ 158,458$ 120,926$
COMMUNITY SERVICE CENTER
41
Capital Equipment Building Improvements Street Improvements Public Utilities Infrastructure Stormwater Improvements Park Improvements CAPITAL FUNDS 42
Fiscal Year 2022
SOURCES 2021
Est. Actual
2021 2022 2023 2024 2025 2026 2027-2032 2033-2038
Capital Improvement Levy 283,200$ 283,200$ 308,200$ 338,200$ 368,200$ 398,200$ 428,200$ 3,191,000$ 3,600,000$
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 20,000 20,000 20,000 20,000 20,000 20,000 20,000 120,000 120,000
Donations/Grants - 14,950 - - - - - - 33,000
GF Excess Fund balance Transfer (1)- 125,000 140,000 - - - - - -
Interest / Equipment note proceeds 7,250 7,250 3,500 2,500 626,350 1,500 1,500 754,000 12,000
TOTAL 400,450$ 540,400$ 561,700$ 450,700$ 1,104,550$ 509,700$ 539,700$ 4,605,000$ 4,305,000$
Uses
Police 194,152$ 221,246$ 112,816$ 191,767$ 176,591$ 123,069$ 164,153$ 979,747$ 1,237,323$
Fire 96,823 126,012 91,942 83,490 241,180 313,482 199,053 2,061,054 1,448,787
Administration/Finance 20,550 52,092 33,116 17,000 65,525 50,618 40,000 124,403 103,012
Streets 21,612 31,700 128,039 45,357 64,093 75,522 - 175,518 348,908
Parks 33,927 23,577 78,607 65,757 4,352 16,479 144,244 282,175 405,124
DAILY OPERATIONS-MINIMAL EQUIPMENT NEEDS 367,065 454,626 444,520 403,371 551,741 579,170 547,449 3,622,896 3,543,153
NET CHANGE BEFORE BIG TICKET ITEMS BELOW 33,385$ 85,774$ 117,180$ 47,329$ 552,809$ (69,470)$ (7,749)$ 982,104$ 761,847$
SPECIFIC OPERATIONS - EQUIPMENT NEEDS
Scheduled Items
Fire Engines*- - - - 591,701 - - - -
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 - - - - - - 190,103 - -
1991 FIRE UTILITY TRUCK (rebuild vs replace)- - 105,000 - - - - - -
1999 Parks 4500 Tractor - - - 71,241 - - - - -
SIGNIFICANT ITEMS - - 105,000 348,441 811,701 - 190,103 270,108 331,870
NET CHANGE 33,385$ 85,774$ 12,180$ (301,112)$ (258,892)$ (69,470)$ (197,853)$ 711,996$ 429,977$
BEGINNING CASH BALANCE 734,967$ 734,967$ 820,741$ 832,920$ 531,808$ 272,916$ 203,446$ 5,593$ 717,589$
ENDING CASH BALANCE 768,352$ 820,741$ 832,920$ 531,808$ 272,916$ 203,446$ 5,593$ 717,589$ 1,147,566$
* CURRENT PLAN IS TO FINANCE FUTURE ENGINE PURCHASES, UNLESS POST 2023 DEBY LEVY FUNDING IS AVAILABLE
(1) 2021 Transfer based on Audited 2020 General Fund results and Fund balance policy, 2022 Transfer based on estimated General Fund operating result and Fund balance policy.
CAPITAL EQUIPMENT 2022 - 2038
43
Fiscal Year 2022
2021
EST. ACTUAL
2021 2022 2023 2024 2025 2026 2027-2032 2033-2038
Police Department
Squads 131,641 133,553 49,387 37,129 126,241 52,394 94,539 467,378 575,612
Unmarked - - 32,630 33,446 34,282 - - 116,579 135,231
Retired to Other Services 820 820 845 - 896 923 951 4,252 6,321
Technology 8,327 8,327 13,819 79,472 3,456 46,102 33,648 192,878 214,327
Specialty Equipment 12,767 12,929 8,636 9,817 10,111 8,569 19,689 101,455 114,740
Investigative Equipment 7,512 2,388 - - 965 3,955 - 11,008 8,810
General Equipment 33,086 63,230 7,500 31,902 640 11,125 15,326 86,197 182,282
TOTAL PD 194,152$ 221,246$ 112,816$ 191,767$ 176,591$ 123,069$ 164,153$ 979,747$ 1,237,323$
Fire Department
Apparatus - - 105,000 - 591,701 65,000 9,000 769,159 -
Station Based Equipment - - - - 1,920 13,183 - 112,966 69,774
Protective Gear - 19,140 14,478 277,200 51,197 6,592 9,777 117,454 98,215
Technology 11,126 17,296 9,015 10,340 6,640 7,796 679 52,715 54,656
Protective Equipment/Tools 10,000 14,500 2,650 4,000 27,855 62,643 10,100 73,561 54,085
Office Furniture 8,247 7,626 - 5,000 - 6,500 14,529 43,768 39,503
Debt Service Payments 67,450 67,450 65,800 64,150 153,568 151,768 154,968 891,431 1,132,553
TOTAL FD 96,823$ 126,012$ 196,942$ 360,690$ 832,881$ 313,482$ 199,053$ 2,061,054$ 1,448,787$
Administration/Finance
Computer Hardware 10,550 11,550 18,464 12,000 10,525 15,618 - 87,932 48,012
Computer Software - 34,542 - - 55,000 - - 7,500 -
Furniture and Equipment - - 5,000 - - 35,000 40,000 - 50,000
Council Chambers 10,000 6,000 9,652 5,000 - - - 28,971 5,000
TOTAL AF 20,550$ 52,092$ 33,116$ 17,000$ 65,525$ 50,618$ 40,000$ 124,403$ 103,012$
DEPARTMENTAL SUMMARIES 2022-2038
44
Fiscal Year 2022
2021
EST. ACTUAL
2021 2022 2023 2024 2025 2026 2027-2032 2033-2038
DEPARTMENTAL SUMMARIES 2022-2038
PUBLIC WORKS
Streets Department
Fleet replacements - - 89,950 39,144 60,797 41,527 - 125,889 201,850
Plows/Dump trucks - - - - 220,000 - - 277,938 331,870
Heavy Equipment 5,051 7,500 - - - 32,105 190,103 - 71,426
Speciality Equipment 16,561 24,200 38,088 6,213 3,296 1,890 - 41,799 75,633
TOTAL 21,612$ 31,700$ 128,039$ 45,357$ 284,093$ 75,522$ 190,103$ 445,626$ 680,778$
Parks Department
Fleet replacements - - 53,000 - - - 48,252 111,580 77,557
Heavy Equipment 5,857 - 5,857 73,727 - 13,183 63,151 46,073 40,707
Mowers 18,571 10,082 - 45,744 1,280 - 4,074 64,416 187,053
Field Maintenance 4,685 4,685 18,906 - - - 20,368 27,605 27,373
Rink Maintenance 586 - - 12,029 640 - 679 4,488 30,697
Speciality Equipment 4,228 8,809 845 5,499 2,432 3,296 7,720 28,013 41,735
TOTAL 33,927$ 23,577$ 78,607$ 136,998$ 4,352$ 16,479$ 144,244$ 282,175$ 405,124$
TOTAL PW 55,539$ 55,277$ 206,646$ 182,355$ 288,445$ 92,002$ 334,347$ 727,801$ 1,085,901$
GRAND TOTAL 367,065$ 454,626$ 549,520$ 751,812$ 1,363,442$ 579,170$ 737,553$ 3,893,004$ 3,875,023$
45
Fiscal Year 2022
SOURCES 2021
Est. Actual
2021 2022 2023 2024 2025 2026 2027-2032 2033-2038
Community Center Fund Transfer (1)60,000$ 60,000$ 105,000$ 109,200$ 113,568$ 118,111$ 120,000$ 720,000$ 720,000$
Reimbursement for Liquor Stores - - - 4,500 110,000 82,960 21,600 66,460 36,000
GF Excess Fund balance Transfer (2)- 159,694 - - - - - - -
Building Improvement Levy (3)78,000 78,000 88,000 93,000 98,000 103,000 108,000 729,000 750,000
TOTAL 138,000$ 297,694$ 193,000$ 206,700$ 321,568$ 304,071$ 249,600$ 1,515,460$ 1,506,000$
USES City Hall/Community Center 64,000$ 175,142$ 174,050$ 75,000$ 71,000$ 196,000$ 182,500$ 427,573$ 237,778$
Fire Station - - - 30,000 31,000 47,672 47,880 144,865 137,500
Public Works - - - 7,500 25,861 40,640 35,000 388,505 245,500
Park Shelters 22,000 - - 22,000 14,000 31,950 15,000 73,180 81,000
Liquor Stores - - - 4,500 110,000 82,960 21,600 66,460 36,000
TOTAL 86,000$ 175,142$ 174,050$ 139,000$ 251,861$ 399,222$ 301,980$ 1,100,583$ 737,778$
NET CHANGE 52,000 122,552 18,950 67,700 69,707 (95,151) (52,380) 414,878 768,222
BEGINNING CASH BALANCE 457,272 457,272 579,824 598,774 666,474 736,181 641,030 588,650 1,003,527
ENDING CASH BALANCE 509,272$ 579,824$ 598,774$ 666,474$ 736,181$ 641,030$ 588,650$ 1,003,527$ 1,771,749$
(1) Community Center fund transfer paused for 2020, School District rent reformulated in 2020.
(2) Transfer of 2020 Excess GF fund balance
(3) Additional Building Improvement Levy of $5,000 annually, paused for 2021, on schedule for 2022. Tops out at $125,000 in 2030.
BUILDINGS IMPROVEMENT PLAN 2022 - 2038
46
Fiscal Year 2022
SOURCES 2021
Est. Actual
2021 2022 2023 2024 2025 2026 2027-2032 2033-2038
Bond Proceeds 2,165,000$ 2,165,000$ 2,083,000$ -$ 2,333,000$ 2,303,000$ -$ 8,721,000$ 7,411,000$
Road Improvement Levy (1)1,913,699 1,913,699 1,985,860 1,976,110 2,076,413 2,027,411 2,060,165 10,731,080 8,318,303
Prepaid Assessments 162,168 162,168 137,330 - 264,330 163,532 - 795,781 1,010,468
MSA Funds / SW funds - - - - 50,000 50,000 75,000 400,000 300,000
Grant Funding - - - - - - - - -
Debt Levy Reduction Funding 475,821 475,821 341,989 321,060 50,000 50,000 75,000 250,000 -
Infrastructure levy 60,000 60,000 65,000 65,000 250,000 400,000 500,000 4,900,000 6,800,000
Miscellaneous - - - - - - - - -
TOTAL 4,776,687$ 4,776,687$ 4,613,179$ 2,362,170$ 5,023,743$ 4,993,943$ 2,710,165$ 25,797,861$ 23,839,771$
USES
Streets/Utilities Reconstruction 2,392,120$ 2,392,120$ 2,197,597$ 436,517$ 2,023,469$ 2,424,702$ 479,709$ 12,452,318 11,874,683
Sidewalks/Street Lights - - - - - - - 492,239 1,723,111
Road Improvement debt 2,389,519 2,389,519 2,327,849 2,297,170 2,126,413 2,077,471 2,015,305 11,801,781 10,009,372
Miscellaneous 50,000 50,000 55,000 - 70,000 - 150,000 180,000
TOTAL 4,831,639$ 4,831,639$ 4,525,446$ 2,788,686$ 4,149,882$ 4,572,173$ 2,495,014$ 24,896,338$ 23,787,166$
NET CHANGE (54,952)$ (54,952)$ 87,733$ (426,517)$ 873,861$ 421,770$ 215,151$ 901,524$ 52,605$
BEGINNING ACTIVITY 375,000 375,000 320,048 407,781 (18,736) 855,125 1,276,895 1,492,047 2,393,570
CUMULATIVE ACTIVITY 320,048$ 320,048$ 407,781$ (18,736)$ 855,125$ 1,276,895$ 1,492,047$ 2,393,570$ 2,446,175$
(1) PER 2022 DEBT LEVY PROGRAM SEE EXHIBIT C
STREETS IMPROVEMENT PLAN 2022 - 2038
47
Fiscal Year 2022
SOURCES 2021
Est. Actual
2021 2022 2023 2024 2025 2026 2027-2032 2033-2038
Interfund Loan collections (1)45,766 45,766 204,767 198,076 191,385 179,074 172,679 166,283 -
Utility Fund Transfer (2)- - - - 25,000 35,000 35,000 225,000 1,350,000
Connection fees 255,000 521,900 40,000 300,000 - - - - -
Interest and other income 17,900 17,900 16,000 15,000 16,100 15,000 15,000 65,000 62,700
TOTAL 318,666$ 585,566$ 260,767$ 513,076$ 232,485$ 229,074$ 222,679$ 456,283$ 1,412,700$
USES
Water Infrastructure 33,843 22,843 52,500 197,675 43,450 72,100 97,500 1,335,536 294,424
Water Equipment 40,212 41,174 905 191,933 2,200 43,781 11,949 24,390 342,825
Sewer Infrastructure 15,000 - - - - 10,000 - 15,000 60,000
Sewer Equipment 5,073 5,073 905 1,933 2,200 43,781 11,949 137,886 342,825
Fiber Infrastructure - - 115,000 - - - - 22,000 29,000
TOTAL 94,128$ 69,089$ 169,310$ 391,542$ 47,850$ 169,661$ 121,399$ 1,534,812$ 1,069,073$
NET CHANGE 224,538$ 516,477$ 91,457$ 121,535$ 184,635$ 59,413$ 101,280$ (1,078,529)$ 343,627$
BEGINNING CASH BALANCE 3,229,706 3,229,706 3,746,183 3,837,640 3,959,175 4,143,810 4,203,223 4,304,503 3,225,974
ENDING CASH BALANCE 3,454,244$ 3,746,183$ 3,837,640$ 3,959,175$ 4,143,810$ 4,203,223$ 4,304,503$ 3,225,974$ 3,569,601$
(1) Principal collection of $959,326 estimated to begin 2022.
(2) Utility Fund Transfer available after retirement of Water Bonds in 2024
UTILITIES INFRASTRUCTURE 2022 - 2038
48
Fiscal Year 2022
SOURCES 2021
EST. ACTUAL
2021 2022 2023 2024 2025 2026 2027-2032 2033-2038
Stormwater fees UB 215,502$ 215,502$ 219,812$ 224,208$ 228,692$ 233,266$ 237,931$ 1,413,592$ 1,427,728$
Grants-Industrial Park Flooding (1)- - - - - - - 250,000 -
Interest 2,600 2,600 1,900 2,400 2,700 4,000 4,000 55,000 72,000
TOTAL 218,102$ 218,102$ 221,712$ 226,608$ 231,392$ 237,266$ 241,931$ 1,718,592$ 1,499,728$
USES
Stormwater Maintenance 50,000$ 35,500$ 272,000$ -$ 25,000$ 85,000$ 75,000$ 150,000$ 330,000$
Flood Improvements (1)- - - - - - - 850,000 -
Water Quality 293,825 255,673 59,985 66,183 47,422 38,702 75,025 365,578 741,221
Mandates 7,000 12,450 13,850 14,330 14,825 15,336 15,864 117,265 146,214
Annual Reconstruction - - - - 50,000 50,000 75,000 250,000 -
TOTAL 350,825 303,623 345,835 80,513 137,247 189,038 240,888 1,732,843 1,217,435
NET CHANGE (132,723)$ (85,521)$ (124,123)$ 146,095$ 94,145$ 48,228$ 1,043$ (14,251)$ 282,294$
BEGINNING CASH BALANCE 321,931 321,931 236,410 112,287 258,381 352,527 400,755 401,798 387,547
ENDING CASH BALANCE 189,208$ 236,410$ 112,287$ 258,381$ 352,527$ 400,755$ 401,798$ 387,547$ 669,841$
(1) Currently project on hold to complete with a future redevelopment, budget includes 2030 placeholder costs of 850k and 250k in grant revenues.
$592,399.00
STORMWATER 2022 - 2038
49
Fiscal Year 2022
2021
Est. Actual
2021 2022 2023 2024 2025 2026 2027-2032 2033-2038
SOURCES
Park Dedication Fees 7,500$ 259,000$ 25,000$ 1,500$ 1,500$ 1,500$ 1,500$ 9,000$ 9,000$
Park improvement levy - - 5,000 10,000 15,000 20,000 25,000 250,000 300,000
Interfund Loans / Transfers - 180,000 - - - - - - -
Donations 850 850 900 900 900 900 900 5,795 5,853
TOTAL 8,350$ 439,850$ 30,900$ 12,400$ 17,400$ 22,400$ 27,400$ 264,795$ 314,853$
USES
Central Park -PD Fee 1,200 - - - - - - - -
Central Park -PI Levy - -
Emerald Park -PD Fee 1,200 - - - - - - - -
Emerald Park -PI Levy - -
Salo Park -PD Fee - - - - - - - - -
Salo Park - PI Levy - -
Silver Point Park -PD Fee 1,200 2,521 - - - - - - -
Silver Point Park -PI Levy - -
Trillium Park -PD Fee - - - - - - - - -
Trillium Park -PI Levy - -
Water Tower Park -PD Fee - - - - - - - - -
Water Tower Park -PI Levy - 171,222
WSB Park Evaluation study - 7,700
Interfund loan payments - 4,500 4,613 4,728 14,848 17,098 118,686 76,885
TOTAL 3,600 181,443 - - - - - - -
NET CHANGE -PD Fee 3,900$ 256,479$ 25,000$ 1,500$ 1,500$ 1,500$ 1,500$ 9,000$ 9,000$
NET CHANGE -PD Levy 850 1,078 500 5,387 10,272 5,152 7,902 131,314 223,115
BEG. CASH BAL. -PD Fee 65,913 65,913 322,392 347,392 348,892 350,392 351,892 353,392 362,392
BEG. CASH BAL. -PI Levy - - 1,078 1,578 6,965 17,237 22,389 30,291 161,605
END CASH BAL. -PD Fee 69,813$ 322,392$ 347,392$ 348,892$ 350,392$ 351,892$ 353,392$ 362,392$ 371,392$
END CASH BAL. -PI Levy 850$ 1,078$ 1,578$ 6,965$ 17,237$ 22,389$ 30,291$ 161,605$ 384,720$
PARK IMPROVEMENT 2022 - 2038
50
THIS PAGE LEFT INTENTIONALLY BLANK
51
•Street Improvements •Tax Abatement and Lease Revenue DEBT SERVICE FUNDS 52
Fiscal Year 2021 - Estimated Actual
1998-2007 DS
Funds
2008 DS
Fund
2009 DS
Fund
2010 DS
Fund
2011 DS
Fund
2012 DS
Fund
2013 DS
Fund
2014 DS
Fund
2015 DS
Fund
2016 DS
Fund
2017 DS
Fund
2018 DS
Fund
2019 DS
Fund
2020 DS
Fund
2021 DS
Fund
Combined Est.
Budget
503/345 365 512 514 516 518 520 522 524 526 528 530 532 534 538 2021
REVENUES
STREET IMPROVEMENT LEVY, LESS DLR 296,171$ 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 ASSESSMENTS 20,251 - 19,921 4,321 12,976 28,388 14,002 30,243 37,733 22,117 71,309 53,968 - 20,129 27,551 362,909
INVESTMENT INCOME 4,735 840 900 400 670 1,600 975 900 1,800 1,400 2,070 2,610 400 775 125 20,200
OTHER - - - - - - - - - - - - - - -
TOTAL REVENUES 321,157 151,806 202,339 73,580 135,529 172,790 99,559 153,171 183,549 100,473 157,970 158,645 101,830 256,734 27,676 2,296,808
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 635,000 145,000 165,000 80,000 100,000 145,000 185,000 130,000 165,000 90,000 155,000 150,000 60,000 - - 2,205,000
INTEREST 28,322 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 - 517,467
PAYING AGENT FEES 2,500 450 250 400 250 150 550 450 450 450 - - 450 450 450 7,250
PROFESSIONAL SERVICE 3,000 250 250 150 125 150 38,530 150 150 150 150 150 150 150 150 43,655
TOTAL EXPENDITURES 668,822 159,975 189,575 101,550 129,175 174,062 246,663 170,630 210,863 115,637 221,975 232,625 98,400 52,820 600 2,773,372
REVENUES OVER (UNDER) EXPENDITURES (347,665)$ (8,169)$ 12,764$ (27,970)$ 6,354$ (1,272)$ (147,104)$ (17,459)$ (27,314)$ (15,164)$ (64,005)$ (73,980)$ 3,430$ 203,914$ 27,076$ (476,564)$ (1)
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - - - - - - - - - - - - 25,658 25,658
PROJECT SAVINGS TRANSFERED IN - - - - - - - - - - - - - - - -
DLR TRANSFERS IN 50,000 - 35,000 41,728 30,000 - - - - - - - - - - 156,728
TOTAL OTHER FINANCING SOURCES 50,000 - 35,000 41,728 30,000 - - - - - - - - - 25,658 182,386
NET CHANGE IN FUND BALANCE (297,665)$ (8,169)$ 47,764$ 13,758$ 36,354$ (1,272)$ (147,104)$ (17,459)$ (27,314)$ (15,164)$ (64,005)$ (73,980)$ 3,430$ 203,914$ 52,734$ (294,178)$
FUND BALANCE - JANUARY 1 2021 1,091,277 171,562 153,185 76,339 115,846 339,357 276,007 191,279 374,267 287,309 444,407 557,726 83,850 52,816 - 4,215,227
EST. FUND BALANCE - DECEMBER 31 2021 793,612$ 163,393$ 200,949$ 90,097$ 152,200$ 338,085$ 128,903$ 173,820$ 346,953$ 272,145$ 380,402$ 483,746$ 87,280$ 256,730$ 52,734$ 3,921,049$
1) Deby Levy Reduction plan called for use of Fund Balance
STREET IMPROVEMENT DEBT SERVICE FUNDS
53
Fiscal Year 2022 - Budget
1998-2007 DS
Funds 2008 DS Fund 2009 DS Fund 2010 DS Fund 2011 DS Fund 2012 DS Fund 2013 DS Fund 2014 DS Fund 2015 DS Fund 2016 DS Fund 2017 DS Fund 2018 DS Fund 2019 DS Fund 2020 DS Fund 2021 DS Fund
Budget
503/345 365 512 514 516 518 520 522 524 526 528 530 532 534 538 2022
REVENUES
STREET IMPROVEMENT LEVY, LESS DLR 104,796$ 167,673$ 187,515$ 112,233$ 123,363$ 99,573$ 112,437$ 154,896$ 146,828$ 85,813$ 66,136$ 162,298$ 69,160$ 237,644$ 155,495$ 1,985,860$
SPECIAL ASSESSMENTS 20,251 - 12,783 4,012 9,465 13,082 14,107 15,759 23,373 4,920 25,244 27,576 - 17,148 62,083 249,803
INVESTMENT INCOME 14,250 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 REVENUES 139,297 169,673 202,273 116,970 133,753 117,430 129,644 173,080 174,376 94,008 96,705 194,849 69,935 256,521 217,578 2,286,092
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 395,000 150,000 170,000 90,000 100,000 150,000 110,000 135,000 165,000 90,000 155,000 155,000 65,000 150,000 - 2,080,000
INTEREST 7,789 11,138 19,050 17,600 24,800 25,775 20,189 37,313 41,963 23,238 62,175 76,375 32,900 72,350 42,804 515,459
PAYING AGENT FEES 2,500 450 250 400 250 150 550 450 450 450 - - 450 450 450 7,250
PROFESSIONAL SERVICE 3,000 250 250 150 125 150 150 150 150 150 150 150 150 150 150 5,275
TOTAL EXPENDITURES 408,289 161,838 189,550 108,150 125,175 176,075 130,889 172,913 207,563 113,838 217,325 231,525 98,500 222,950 43,404 2,607,984
REVENUES OVER (UNDER) EXPENDITURES (268,992)$ 7,835$ 12,723$ 8,820$ 8,578$ (58,645)$ (1,245)$ 167$ (33,187)$ (19,830)$ (120,620)$ (36,676)$ (28,565)$ 33,571$ 174,174$ (321,892)$ (1)
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - - - - - - - - - - - -
BOND FUND CLOSED AND TRANSFERED IN - - - - - - - - - - - - -
PROJECT SAVINGS TRANSFERED IN - - - - - - - - - - - - - -
DLR TRANSFERS IN - - - - - - - - - - - - 15,000 -
TOTAL OTHER FINANCING SOURCES - - - - - - - - - - - - 15,000 - - -
NET CHANGE IN FUND BALANCE (268,992)$ 7,835$ 12,723$ 8,820$ 8,578$ (58,645)$ (1,245)$ 167$ (33,187)$ (19,830)$ (120,620)$ (36,676)$ (13,565)$ 33,571$ 174,174$ (321,892)$
FUND BALANCE - JANUARY 1 2021 793,612 163,393 200,949 90,097 152,200 338,085 128,903 173,820 346,953 272,145 380,402 483,746 87,280 256,730 - 3,868,315
EST. FUND BALANCE - DECEMBER 31 2021 524,620$ 171,228$ 213,672$ 98,917$ 160,778$ 279,440$ 127,658$ 173,987$ 313,766$ 252,315$ 259,782$ 447,070$ 73,715$ 290,301$ 174,174$ 3,546,423$
1) Deby Levy Reduction plan called for use of Fund Balance
STREET IMPROVEMENT DEBT SERVICE FUNDS
54
Fiscal Year 2021 - Est. Actual
EMERALD PARK HISP / MIRROR LAKE
502 536 502/536 311
REVENUES
TAX ABATEMENT/ LEASE REVENUE LEVY 124,425$ 104,160$ 228,585$ 344,897$ (1)
ISD DEBT CONTRIBUTION - - - -
INVESTMENT INCOME 1,500 850 2,350 4,500
OTHER- HISP GRANT - - - -
TOTAL REVENUES 125,925$ 105,010$ 230,935$ 349,397$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 100,000 90,000 190,000 355,000
INTEREST 15,000 10,100 25,100 28,690
PAYING AGENT FEES 115 450 565 200
PROFESSIONAL SERVICE 250 250 500 500
TOTAL EXPENDITURES 115,365 100,800 216,165 384,390
REVENUES OVER (UNDER) EXPENDITURES 10,560$ 4,210$ 14,770$ (34,993)$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - -
TRANSFERS IN - - - -
TOTAL OTHER FINANCING SOURCES - - - -
NET CHANGE IN FUND BALANCE 10,560$ 4,210$ 14,770$ (34,993)$
EST. FUND BALANCE - JANUARY 1 2021 429,807$ 565,904$
EST. FUND BALANCE - DECEMBER 31 2021 444,577$ 530,911$
1) Deby Levy Reduction plan calles for reduced levy
TAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDS
COMBINED TAX
ABATEMENT
PUBLIC
FACILITIES LEASE
REVENUE
55
Fiscal Year 2022 - Budget
EMERALD PARK HISP / MIRROR LAKE
502 536 502/536 311
REVENUES
TAX ABATEMENT/ LEASE REVENUE LEVY 76,368$ (1)102,270$ 178,638$ 322,682$ (1)
ISD DEBT CONTRIBUTION - - - -
INVESTMENT INCOME 1,500 850 2,350 4,500
OTHER- HISP GRANT - - - -
TOTAL REVENUES 77,868$ 103,120$ 180,988$ 327,182$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 100,000 90,000 190,000 370,000
INTEREST 15,000 10,100 25,100 21,347
PAYING AGENT FEES 115 450 565 200
PROFESSIONAL SERVICE 250 250 500 500
TOTAL EXPENDITURES 115,365 100,800 216,165 392,047
REVENUES OVER (UNDER) EXPENDITURES (37,497)$ 2,320$ (35,177)$ (64,865)$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - -
TRANSFERS IN - - - -
TOTAL OTHER FINANCING SOURCES - - - -
NET CHANGE IN FUND BALANCE (37,497)$ 2,320$ (35,177)$ (64,865)$
EST. FUND BALANCE - JANUARY 1 2020 444,577$ 530,911$
EST. FUND BALANCE - DECEMBER 31 2020 409,400$ 466,046$
1) Deby Levy Reduction plan calles for reduced levy
TAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDS
COMBINED TAX
ABATEMENT
PUBLIC
FACILITIES LEASE
REVENUE
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57
•Budget Calendar
•How Are My Taxes Used?
•Salaries
•City Fund Balances
•Financial Management Policy
•Exhibit A
BUDGET INFORMATION
58
St. Anthony Budget Calendar followed for 2022 Budget
(Significant Steps)
January 13-15, 2021 Goal Setting, Financial Management and Planning.
February 9, 2021 Public Hearing to provide residents with an opportunity to have input in the2022 Budget process.
March 9, 2021 Council work session to review proposed infrastructure schedule and resulting
April - May, 2021 City Manager & Staff Meetings to discuss:
» Discussion on 2022 Operating Budget
» Evaluating 15-Year Capital Equipment needs.
June 8, 2021 Council work session to review initial Overall 2021 Property Tax Levy and General Fund Budget
July 13, 2021 Public hearing to review and approve 2022 Debt Levy and future Road improvement schedule
August 10, 2021 Council work session to review updated proposals for 2022 overall Property Tax Levy and General
Fund Budget
August 24, 2021 Presentation of Proposed 2022 Budget & Property Tax Levy to the City Council
September 14, 2021 Public Hearing to pass resolution setting the Preliminary 2022
Budget and Property Tax Levy
December 14, 2021 Presentation of 2022 Budget and Final Property Tax Levy with Public Input:
» Approving the Final 2022 Budget and Property Tax Levy
» Adoption of 2022 Budget and Property Tax Levy
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AVERAGE HOME VALUATION = $366,000
ANNUAL BUDGET TAXES =$1,480.64
ROAD LEVY TAXES = $578.77
PUBLIC FACILITIES - P/W & FIRE $79.47
TAX ABATEMENT $135.87
CAPITAL IMPROVEMENTS $66.64
TOTAL CITY PROPERTY TAXES = $2,341.39
2022 TAX LEVY % OF TAXES
EXPENDITURES BUDGET EXPENDITURES BUDGET PAID
Mayor / Council 115,492$ 96,168$ 1.89%28.03$
Cable Franchise 53,089 - 0.00%-
General Management 192,706 160,462 3.16%46.77
Administrative Services 155,556 129,528 2.55%37.75
Financial Services 327,049 140,126 2.76%40.84
Assessing 79,937 66,562 1.31%19.40
Legal 142,250 100,250 1.97%29.22
Planning 94,509 78,696 1.55%22.94
City Buildings 242,579 201,990 3.98%58.87
Emergency Management 92,182 76,758 1.51%22.37
Police Protection 2,949,162 1,981,301 39.00%577.45
Lauderdale Contract 802,283 - 0.00%-
Dare Education - - 0.00%-
Fire Protection 1,247,056 1,003,573 19.75%292.50
Inspections, Building/Plumbing/Heating/Health 123,248 - 0.00%-
Animal Control - - 0.00%-
Public Works 872,244 579,962 11.42%169.03
Parks 355,625 296,121 5.83%86.30
Other Expenditures (operating transfers)168,800 168,800 3.32%49.20
GENERAL FUND TOTAL EXPENDITURES 8,013,767$ 5,080,297$ 100.00%$1,480.64
ROAD LEVY 1,985,860$ $578.77
PUBLIC FACILITIES - P/W & FIRE 272,683$ $79.47
TAX ABATEMENT 228,638$ $66.64
CIP LEVY 466,200$ $135.87
TOTAL LEVY 8,033,678$ $2,341.39
How are my taxes used? - 2022
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Positions From To
Elected Officials Mayor NA 8,700$
Mayor – Pro Tem NA 7,956$
Council Member NA 7,200$
City Manager (to be hired in 2021)NA 137,500$
Departmental Directors and Chiefs 111,233$ 137,391$
Departmental Assistants 81,932$ 118,971$
Senior Fire and Police 90,937$ 109,216$
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 56,002$ 69,521$
Liquor 36,421$ 36,571$
Police 41,755$ 74,920$
Part-time Employees:
From To
Volunteer Firefighters 14.42$ 16.84$
Code Enforcement Officers 18.91$ 21.29$
Liquor Clerks 15.00$ 16.69$
2022 Salary Range
2022 Hourly Rate
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637
The audited Funds discussed below had a cumulative fund balance of $45,269,139 at 12/31/2020. A review
of those funds and a description of their intended sources and uses for budget years 2021 and 2022 are as
follows:
General Fund (101) – $3,397,990
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) – $4,953
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. Closing in 2021.
Forfeiture Fund (230) – $54,331
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) – $7,828
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. Closing in 2021.
HRA Debt Service and HRA Project (various 300’s funds combined) – $1,181,309
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) – $120,218
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) – $568,505
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) – $675,688
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
62
Equipment Certificates Fund (402) – $59,225
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) – $4,142,018
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) – $431,018
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) – $967,944
The Revolving Fund has served as the general improvement fund for miscellaneous projects. City Council
has designated the use of this fund to projects such as park improvements, capital equipment purchases,
computer technology, street improvements and contingencies for emergency expenditures.
Building Improvement Fund (510) – $457,948
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 funds combined) – $4,247,885
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 funds combined) – $838,834
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) – $65,243
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.
Water/Sewer/Water Plant Fund (701) – $16,475,804
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) – $2,415,537
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) – $9,085,695
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) – $285,455 (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 2019 totaled
$680,618. The City established an annual fund transfer in 2014 to meet severance obligations as they come
due.
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65
CITY OF SAINT ANTHONY
FINANCIAL MANAGEMENT POLICY
12/31/2021
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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
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The City of St Anthony shall invest in the following instruments as allowed by Minnesota Statutes:
a. United States Treasury obligations
b. Federal Agency issues
c. Repurchase agreements (repo’s)
d. Certificates of deposit
e. Commercial paper - prime
f. Bankers acceptances - prime
g. Money Market funds investing exclusively in U. S. government agency issues
B. Supplemental Depositories
Administrative Process:
Investing the City funds shall be undertaken in a manner, which seeks to insure the preservation of capital
in the overall portfolio. Safety of principal is the principle objective; additionally, liquidity and yield are
also considerations. It is fundamental that money is available when needed; therefore, the investment
goal is to maximize yield while providing cash flow to meet expected needs.
The City shall seek to conduct its investment transactions with various investment security brokers and
qualifying banks. The qualifying bank or broker must have an established reputation and reliable
operation.
The City will analyze market conditions and investment securities and attempt to secure the current
market rate of return on all investments consistent with security and liquidity requirements. Portfolio
diversification will be monitored so that investments are not concentrated in one institution, in one type
of investment, or purchased from one broker.
The investment portfolio strategy of the City is 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 35-50% of the operating
budget. Within the general operating fund is the accounting of the Police and Financial contractual
services. 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. Enterprise fund budgets operating expenses, depreciation and any debt services costs shall be
balanced with operating revenues. Positive cash flow 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. Cash flow from Liquor based operations can be transferred for General Fund
operations.
9. Each year, the City Council will approve an Annual budget to establish the total budgeted
expenditures. The City Manager will be allowed to reallocate budgeted expenditures between
departments and programs as needed during the year.
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VI. CAPITAL IMPROVEMENTS
The demand for services and the cost of constructing and maintaining the City’s infrastructure is always
present. The Long-Term Capital Funds Budgets provide a realistic projection of community needs, the
meeting of those needs, and a framework to support City Council prioritization of those needs.
Capital improvements include the scheduling of public improvements for the community over a 15- year
period, and 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.
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3.The City will pay back debt within a period not to exceed the expected useful life of the street
project, with at least 50% of the principal retired within two-thirds of the term of the bond issue.
4. Total general obligation debt shall not exceed 2% of the total market valuation of taxable property
in the City.
5. Direct net debt (gross debt less available debt service funds) shall not exceed 3% of the total
market valuation of taxable property in the City.
6. The City will maintain good communications with bond rating agencies regarding its financial
condition. The City will follow a policy of full disclosure in every financial report and bond
prospectus.
7. The City will use refunding mechanisms to reduce interest cost when economically feasible.
8. The City will manage the Debt Levy associated with its Road Improvement Program to reduce the
overall future high point of levy requirements during the final years of the program. The City will
apply future unencumbered utility charges; Municipal State Aid fund, excess bond balances and
one-time revenue sources to accomplish this reduction in future levy requirements (Debt Levy
Reduction plan). See Exhibit A for the current projections of the Debt Levy Reduction plans
impact.
VIII. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
The key to effective financial management is to provide accurate, current, and meaningful information
about the City’s operations to guide decision making that enhance and protect the City’s financial
position.
Policy Statement:
1. The City’s accounting system will maintain records on a basis consistent with generally accepted
accounting standards and principles for local government accounting as set forth by the
Government Accounting Standards Board (GASB) and in conformance with the State Auditor’s
requirements per State Statutes.
2. The City will establish and maintain a high standard of accounting practices.
3. The City will follow a policy of full disclosure written in clear and understandable language in all
reports on its financial condition.
4. A primary goal of the Finance Department is to provide timely monthly, quarterly and annual
financial reports to users.
5. An independent public accounting firm will perform an annual audit and issue an opinion on the
City’s financial statements.
6. The City Council will review the audit report, approve its findings and meet with the Auditor to
discuss any questions they might have in regard to the audit.
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IX. RISK MANAGEMENT
A comprehensive risk management plan seeks to manage the risks of loss encountered in the operations
of an organization. Risk management involves such key components as risk avoidance, risk reduction, risk
assumption, and risk transfers through the purchase of insurance. The purpose of establishing a Risk
Management Policy is to help maintain the integrity and financial stability of the City, protect its
employees from injury, and reduce overall costs of operations.
Policy Statement:
1. The City will maintain a Risk Management Program that will minimize the impact of legal liabilities,
natural disasters or other emergencies through the following activities:
a. Loss prevention - prevent losses where possible
b. Loss control - reduces or mitigates losses
c. Loss financing - provide a means to finance losses
d. Loss information management - collects and analyzes data to make prudent prevention, control
and financing decisions
2. The City will review and analyze all areas of risk in order to, whenever possible, avoid and reduce
risks or transfer risks to other entities. Of the risks that must be retained, it shall be the policy to
fund the risks which the City can afford and transfer all other risks to insurers.
3. The City will maintain an active safety committee comprised of City employees.
4. The City will periodically conduct educational safety and risk avoidance programs within its various
divisions.
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ATTACHMENT 3
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
2022 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 (Refunding 2021A)520 - - 118,685 118,930 119,176 119,120 119,063 118,523 117,984 117,082 112,438 115,914 114,036 112,157 115,529 108,296 111,667
$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)
$2,165,000 - 2021A 538 155,495 158,508 156,165 153,823 151,481 159,639 157,087 154,535 157,233 156,186 93,397 92,398 91,398 90,199 94,250
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 2,327,849 2,154,461 1,983,704 1,789,833 1,676,288 1,556,428 1,423,129 1,307,455 1,154,153 970,341 806,244 610,111 431,217 322,914 81,105 - - - -
2022 Road Improvements Bonds
$2,083,000 - 2022A 2022A - 142,709 142,709 142,709 142,709 142,709 142,709 142,709 142,709 142,709 142,709 147,099 147,099 147,099 147,099 147,099
2023-2037 Road Improvements Bonds
2023 - OFF YEAR
$2,333,000 - 2024A 2024A 144,929 144,929 144,929 144,929 144,929 144,929 144,929 144,929 144,929 144,929 102,986 102,986 102,986 102,986 102,986
$2,303,000 - 2025A 2025A 171,239 171,239 171,239 171,239 171,239 171,239 171,239 171,239 171,239 171,239 105,591 105,591 105,591 105,591 105,591
2026 - OFF YEAR
$2,260,000 - 2027A 2027A 157,585 157,585 157,585 157,585 157,585 157,585 157,585 157,585 157,585 157,585 110,996 110,996 110,996
900K REDUCTION IN BORROWING (63,034) (63,034) (63,034) (63,034) (63,034) (63,034) (63,034) (63,034) (63,034) (63,034) (44,398) (44,398) (44,398)
$2,970,000 - 2028A 2028A 248,638 248,638 248,638 248,638 248,638 248,638 248,638 248,638 248,638 248,638 193,053 193,053
2029 - OFF YEAR
$2,766,000 - 2030A 2030A 223,325 223,325 223,325 223,325 223,325 223,325 223,325 223,325 223,325 223,325
$4,295,000 - 2031A 2031A 332,835 332,835 332,835 332,835 332,835 332,835 332,835 332,835 332,835
2.6M REDUCTION IN BORROWING (186,720) (186,720) (186,720) (186,720) (186,720) (186,720) (186,720) (186,720) (186,720)
2032 - OFF YEAR
$3,177,000 - 2033A 2033A 244,764 244,764 244,764 244,764 244,764 244,764 244,764
1.4M REDUCTION IN BORROWING (107,696) (107,696) (107,696) (107,696) (107,696) (107,696) (107,696)
$3,351,000 - 2034A 2034A 290,020 290,020 290,020 290,020 290,020 290,020
1.98M REDUCTION IN BORROWING (171,112) (171,112) (171,112) (171,112) (171,112) (171,112)
2035 - OFF YEAR
$2,472,000- 2036A 2036A 204,151 204,151 204,151 204,151
PAY CASH NO BONDING (204,151) (204,151) (204,151) (204,151)
$2,481,000 - 2037A 2037A 196,387 196,387 196,387
Additional levy - - - - - - - - - - - 142,709 142,709 287,638 458,877 458,877 553,428 802,065 802,065 1,025,390 1,171,504 1,175,894 1,312,962 1,389,927 1,324,279 1,324,279 1,345,614 1,290,030 1,187,044
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 2,327,849 2,297,170 2,126,413 2,077,471 2,135,165 2,015,305 1,976,557 2,109,520 1,956,219 1,995,731 1,977,748 1,786,005 1,744,179 1,712,841 1,405,384 1,324,279 1,345,614 1,290,030 1,187,044
Stormwater Utilty (25,000) (170,000) (150,000) (95,000) (85,000) - - - - (50,000) (50,000) (75,000) (50,000) (50,000) (150,000) - - - - - - - - - - -
MSA Advance (7,500) (25,000) (85,000) (168,000) (152,500) - (41,729) (1,374) (171,060) - - - - - (50,000) - - - - - - - - - - -
Excess Bond Balance (115,000) (101,921) (92,500) (140,000) (140,009) (215,310) (354,300) (340,615) (150,000) - - - - - -- - - - - - - - - - -
Conduit Fee/Refunding & Project savings (15,079) (116,180) (79,792) - - - -- - - - - - - - - - -
Public Facilities/Abatement Excess (5,000) (35,000) (55,000) (60,000) (75,000) (70,000) (150,000) (147,000) (65,000) - - - - - - - - - - - - - - - -
Infrastructure Levy - - - - - -
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 1,835,860 1,829,110 2,011,413 2,027,471 2,060,165 1,965,305 1,926,557 1,909,520 1,956,219 1,995,731 1,977,748 1,786,005 1,744,179 1,712,841 1,405,384 1,324,279 1,345,614 1,290,030 1,187,044
% Increase in Road levy 5.09% 12.64% 0.85% 2.07% -2.00% -0.77% 4.30% -0.14% -0.46% -0.43% -0.37% 9.97% 0.80% 1.61% -4.60% -1.97% -0.88% 2.45% 2.02% -0.90% -9.70% -2.34% -1.80% -17.95% -5.77% 1.61% -4.13% -7.98%
$ Increase in Road levy 76,429 199,396 15,145 37,122 (36,641) (13,775) 76,455 (2,682) (8,505) (7,839) (6,750) 182,304 16,057 32,695 (94,860) (38,748) (17,036) 46,698 39,513 (17,983) (191,743) (41,826) (31,338) (307,457) (81,105) 21,335 (55,584) (102,986)
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 2,487,181 2,487,181 2,244,828 2,123,861 2,060,165 1,965,305 1,926,557 1,909,520 1,956,219 1,995,731 1,977,748 1,786,005 1,744,179 1,712,841 1,405,384 1,324,279 1,345,614 1,290,030 1,187,044
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
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 2,979,170 2,955,241 2,359,828 2,173,861 2,135,165 2,015,305 1,976,557 2,109,520 1,956,219 1,995,731 1,977,748 1,786,005 1,744,179 1,712,841 1,405,384 1,324,279 1,345,614 1,290,030 1,187,044
% Increase in Debt Levied 2.08% 9.66% 0.94% 1.87% 1.77% -0.31% 3.12% 0.25% 0.00% 0.00% 0.00% -9.74% -5.39% -3.00% -4.60% -1.97% -0.88% 2.45% 2.02% -0.90% -9.70% -2.34% -1.80% -17.95% -5.77% 1.61% -4.13% -7.98%
% 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% -1.77% -0.80% -20.15% -7.88% -1.78% -5.61% -1.92% 6.73% -7.27% 2.02% -0.90% -9.70% -2.34% -1.80% -17.95% -5.77% 1.61% -4.13% -7.98%
$ Increase in Debt Levied 42,939 203,205 21,678 43,537 42,009 (7,547) 75,143 6,295 (0) 0 (0) (242,352)(120,968) (63,695) (94,860) (38,748) (17,036) 46,698 39,513 (17,983) (191,743) (41,826) (31,338) (307,457) (81,105) 21,335 (55,584) (102,986)
EXHBIT 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
Final two years
of existing plan
Modifying the pace of
improvements, transition Debt
Levy to Infrastrucure Levy
Total Debt Levied after reduction
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ATTACHMENT 3
Debt Study Projected ending fund balances -42,500.00 -50,000.00 -20,000.00 -95,000.00 -97,500.00 -152,500.00 -100,000.00
0.00
Projected Year 2021-2023 Fund
2022
Projected
Excess 10% Hedge
Available for
2023+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
- 503/ B4 08 1,227 - 1,227 (23,000) (35,000) - -
(60,615) 345/503 576,622 - 516,007 (50,000) (50,000) (55,009) (56,835) (61,800) (60,615)
(10,000) 365/2008 15,000 (1,500) 3,500 (5,000) (15,000) (5,000) (20,000) (5,000) (5,000)
- 512/2009 - - -
- 514/2010 - - - -
- 516/2011 - - -
(116,000) 518/2012 116,000 - - (5,000) (5,000) (40,475) (40,000) (40,000) (36,000)
- 520/2013 - - - (25,000) (45,000) (35,000) (32,500) - -
- 522/2014 - - (12,500) (5,000) (30,000) (35,000)
(165,000) 524/2015 165,000 - - (30,000) (35,000) (20,000) (40,000) (40,000) (40,000) (35,000) (30,000) (20,000)
(100,000) 526/2016 110,000 (11,000) (1,000) (20,000) (25,000) (20,000) (20,000) (20,000) (20,000) (20,000)
(125,000) 528/2017 155,000 (15,500) 14,500 (20,000) (105,000) (125,000)
(30,000) 530/2018 100,000 (10,000) 60,000 (79,792) (15,000) (15,000) (15,000) (15,000) (15,000) (15,000) (15,000)
(65,000) 531&2/19 80,000 (8,000) 7,000 (35,000) (30,000)
(297,000) 311/502 371,200 (37,120) 37,080 (35,000) (55,000) (60,000) (75,000) (70,000) (150,000) (147,000) (65,000)
(968,615) 1,690,049 (83,120) 638,314 - - (127,500) (195,000) (200,009) (290,310) (504,092) (490,615) (297,000) (171,000) (65,000) (55,000) (15,000) (15,000) - - - - - - - - - - - -
CUMULATIVE -127,500.00 -322,500.00 -395,009.00 -490,319.00 -794,402.00 -994,707.00 -787,615.00
WO 311 -92,500.00 -140,000.00 -140,009.00 -215,310.00 -354,300.00 -340,615.00 -150,000.00 -106,000.00 -65,000.00 -55,000.00
BAL DS FUNDS (142,500) (50,000) (20,000) (95,000) (97,500) (152,500) (100,000)
-
311.00 (17,500) (7,500) (10,000) (7,500) (25,000) (55,000) (95,000)
345 DEBT SEVICE 56,028.98 55,029.24 54,029.75 57,980.20 61,830.17 60,615.00
1,913,699.00 2,893,671.00 -0.33
228,585.00 1,827,205.91 1,833,431.01 -406,490.00
344,897.00 361,207.00 344,882.00 2,487,181.00
2,487,181.00 224,877.32 227,430.00
2,775,790.23 2,863,743.01 2,918,395.45 2,893,671.00 3,033,001.30 2,979,170.00 2,955,240.57 2,359,828.30 2,173,860.71 2,135,165.35 2,015,305.11 1,976,556.68 2,109,520.32 1,956,218.50 1,995,731.39 1,977,748.44 1,786,005.29 1,744,179.23 1,712,841.49 1,405,384.19
2,775,790.23 2,891,895.34 2,931,684.78 2,994,787.06 3,136,322.93 3,148,744.71 3,215,548.60 2,852,650.60 2,740,769.12 2,781,268.34 2,705,388.27 2,641,412.57 2,579,464.98 2,465,793.28 2,329,097.00 2,273,299.00 2,072,850.00 1,909,072.00 1,732,421.00 1,500,740.00
0.00 -28,152.33 -13,289.33 -101,116.06 -103,321.63 -169,574.71 -260,308.03 -492,822.30 -566,908.41 -646,102.99 -690,083.16 -664,855.89 -469,944.66 -509,574.78 -333,365.61 -295,550.56 -286,844.71 -164,892.77 -19,579.51 -95,355.81
2,413,290.23 2,405,743.01 2,480,886.45 2,487,181.00 2,487,180.67 2,487,181.00 2,487,180.57 2,244,828.30 2,123,860.71 2,060,165.35 1,965,305.11 1,926,556.68 1,909,520.32 1,956,218.50 1,995,731.39 1,977,748.44 1,786,005.29 1,744,179.23 1,712,841.49
2,413,290.23 2,473,895.34 2,554,184.78 2,630,787.06 2,680,822.93 2,766,244.71 2,850,548.60 2,850,548.60 2,740,769.12 2,746,090.34 2,705,388.27 2,641,412.57 2,579,464.98 2,515,793.28 2,504,097.00 2,573,299.00 2,572,850.00 2,559,072.00 2,532,421.00
0.00 -68,152.33 -73,298.33 -143,606.06 -193,642.26 -279,063.71 -363,368.03 -605,720.30 -616,908.41 -685,924.99 -740,083.16 -714,855.89 -669,944.66 -559,574.78 -508,365.61 -595,550.56 -786,844.71 -814,892.77 -819,579.51
1,833,431.01 1,914,886 1,927,204 1,913,699 1,985,860 1,976,110 2,076,413 2,027,471 2,060,165 1,965,305 1,926,557 1,909,520 1,956,219 1,995,731 1,977,748 1,786,005 1,744,179 1,712,841 1,405,384
344,882.00 343,347.00 341,602.00 344,897.00 272,683.00 11,845,237$
227,430.00 222,653.00 218,375.00 228,585.00 228,638.00
2,405,743.01 2,480,886.45 2,487,181.00 2,487,180.67 2,487,181.00
1,935,204.00
8,000.00
3,295.00
2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
231,288 231,594 236,622 236,049 235,114 238,929 237,182 93,627
2893671
406,490
2,487,181 2016B 104,370 102,585 106,050 104,160 102,270 105,630 103,635 96,390
502.00 2009 REFUND 2017A 123,060 120,068 122,325 124,425 126,368 128,152 129,780
227,430 222,653 228,375 228,585 228,638 233,782 233,415 96,390 0
In fund 401 not levied 2017a FD TAX ABT 68,880 72,555 70,823 69,090 67,358 70,875 68,985 72,345 70,298
BOND 2012A
105.91 2006 503 215,808.76 221,898.75 222,528.74
2007 503 166,767.46 168,657.46 170,442.47 166,783.20
2012 518 143,641.95 140,596.96 142,801.95 139,573.20 141,358.20 142,864.95 138,580.96 139,546.95 140,032.58
526,218.17 531,153.17 535,773.16 306,356.40 141,358.20 142,864.95 138,580.96 139,546.95 140,032.58
-0.17 -0.17 -0.16 -0.40 -0.20 0.05 0.04 0.05 0.42
27,567.00
-21,272.4500000001
2,010.00 #REF!
2,011.00 #REF!
#REF!
116,180.00
#REF!
137,340 133,140 134,190 135,030 135,660 136,080 131,040
125,653$ 121,883$ 123,363$ 124,633$ 125,694$ 126,544$ 121,934$
11,687.00 11,257.00 10,827.00 10,397.00 9,966.00 9,536.00 9,106.00
2,905,358.00 3,044,258.30 2,989,997.00 2,965,637.57 2,369,794.30 2,183,396.71 2,144,271.35
#REF!#REF!#REF!#REF!#REF!#REF!#REF!
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