HomeMy WebLinkAbout2023 Budget BookCity of St. Anthony Village
3301 Silver Lake Road
St. Anthony, Minnesota 55418
www.savmn.com City of St. Anthony
ANNUAL BUDGET
2023The 2023 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
Forfeiture ..................................................................... 38
Community Service Center ...................................... 39
CAPITAL FUNDS
Capital Improvement Plan
Overview ............................................................... 41
Summary Detail .................................................... 42
Building Improvement .............................................. 44
Street Improvement Project ...................................... 45
Public Utility Infrastructure ..................................... 46
Stormwater Improvement ......................................... 47
Park Improvement ..................................................... 48
DEBT SERVICE FUNDS
Street Improvement Debt Service ............................ 51
Tax Abatement & Lease Revenue Debt .................. 53
BUDGET INFORMATION
Budget Calendar .......................................................... 57
How are my taxes used ............................................... 58
Salaries .......................................................................... 59
City Fund Balances ...................................................... 60
Financial Management Policy .................................... 64
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 - MNSPECT
Consultants
Parks & Environmental
Commission
City Manager
6 Full time Employees
25 Part time Employees
FINANCE
2022
ADMINISTRATION
7 Full time Employees
24 Part time Employees
MAYOR AND COUNCIL MEMBERS
Planning Commission
Assistant to the City Manager
POLICE
St. Anthony Organizational Chart
LIQUOR OPERATIONS
Human Resources/Deputy City
Clerk
23 Full time Employees5 Full time Employees
12 Reserve Officers
Communications Coordinator
1 Part time Employee
PUBLIC WORKS
14 Full time Employees
FIRE
10 Seasonal Employees
2
Management Summary
In preparing the 2023 Budget, Staff continued its mission to maintain a high level of City services with
the use of financially conservative budgeting. The 2023 Budget resulted in a $444,333 increase over
last year’s levy amount, equating to a 5.39% 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 7.86% increase in the General Fund Levy equaling a $399,333 increase-
see below:
Personnel costs – 70.9% of General Fund expenditures, overall costs up $615,423 or 10.98%.
The Unions wage increases at the 2023 contracts amounts at a cost of $177,719 or
3.5%.
Wages and benefits of $226,630 as a placeholder for two additional fulltime fire
fighters. A Safer Grant has been submitted that will substantially support these
additional costs. The net levy impact to phase in support for these potential
positions is estimated at $54,591 for 2023.
Includes an allowance of $27,209 for employee retention in 2023.
Added 3.5-month training period wages of $44,250 as a placeholder for two new
Police Officers, anticipating retirements in 2023. Budgeting training costs vs using
overtime for training is a more economical outcome.
The contracted communications position was included in contracted services in
2023 budget. Now the position is part-time and is included here at cost of $37,211.
Therefore, costs shifted budget categories. Actual net impact to the levy has been
reduction by approximately $5,000.
Part-time Finance position became Full-time in 2022 due to need and succession
planning, wage impact approximately $28,500.
Health Insurance premium increase of 10.85 % is shared 50/50 by the City and the
employees, expected cost is $66,699.
Contracted services – 10.3% of expenditures, overall increase $15,914.
Contracted Information Technology costs decreased $30,110.
Construction permits inspections budgeted at an increasing baseline activity has
results in greater expense of $40,006. This increase has no impact on the levy as the
inspection fee is a percentage of permit revenue received.
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Assessor, Attorney, Auditor, Engineer and Planner services reflect rate and activity
increases. The net result of these factors is cost impact of $9,226.
Miscellaneous service contracts are estimated to decrease by $63,426 due to moving
communications position in house and taking on the maintenance duties for Salo
park.
Other Insurance costs – 4.3% of expenditures, overall costs up by $25,077.
Property, casualty and liability costs decreased by $6,595.
Workman's Compensation experience rating improved 8% in the 2022-2023 renewal
a cost benefit of approximately $27,200. However, this was offset an increase in
police coverage rates creating an additional cost of $58,900. Police rates are
increasing due to the rising number of PTSD claims. These factors substantially
account for the $31,672 increase in worker’s compensation premiums. This equates
to a 17.4% increase cost for 2023.
Pass through costs – 2.3% of expenditures, costs up $18,522.
The substantial portion of the increase represents an $14,526 increase in the rent
transfer to the City Hall/Community Center Fund.
Remaining budget line items – 12.2% of expenditures or $1,067,109 costs up $85,835.
Energy costs make up $41,687 of this increase. Then anticipated inflationary factors
of 5% to 6% have been applied to many of the supplies and services purchases.
Transfer of Liquor operating profits will increase to $275,000 for 2023.
2023 State funded Local Government Aid has increased by $12,321.
Increase of $104,780 in the calculated Excess Tax Increment amount for 2023.
Increase in 2023 charges for Police contracted services of $58,027.
Federal Grants reflects $172,039 of potential SAFER grant proceeds to be used for hiring two
additional firefighters.
The HRA Budget and Levy is proposed at the same amount as 2023, 0% Levy increase.
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 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.
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Bell Ln – Armour Tr. to Crestview Dr.
Armour Tr - Silver Lake Rd. to Crestview Dr.
Alleys
South of 29th Ave. to West of Roosevelt St.
West of Roosevelt St to Stinson Blvd
South of 29th Ave. to Murray Ave.
There will not be a 2023 Street Improvement Project
The Debt Levy is the funding source for the annual payment of the bond principal and interest. The
2023 Debt Related Levies are proposed to increase by $0 over the 2022 combined levies. The second
phase of the program continues to stabilize the street improvement program’s impact on the annual levy,
while also reducing the reliance on debt to fund construction costs.
In the Phase II Street Improvements and related bonding will be skipped in 2023 and resumed in 2024.
The goal associated with Phase II is a modified pace of improvements to reduce reliance on bond
financing and transition to levy support for construction cost. Again, the debt levy for 2023 will not
increase, which will be the fourth year in a row of a flat levy. The combined program phases have
served to lower annual levy impact of street reconstruction by $3,166,000 over the last 9 years.
Capital Fund Levies
The 2023 Capital Improvement Program (CIP) and the 2023 Building Improvement Levies annually
proposed increases of $30,000 and $5,000 respectively. The 2023 Infrastructure levy will increase by
$5,000. The 2023 Park Improvement levy will increase by $5,000.
Levy
The total for all levies is $8,687,425. The 2023 overall levy increase will be $444,333 or 5.39% percent.
A summary of the total levies is as follows:
2023
General Fund Levy $5,479,630
CIP Levy $ 338,200
Debt Service Levy $2,487,181
HRA Levy $ 209,414
Building Improvement Levy $ 93,000
Infrastructure Levy $ 70,000
Park Improvement Levy $ 10,000
Total $8,687,425
In 2023, the median valuation of the single-family home within the City equals $396,000 (Hennepin
County portion). The median valuation is the value at which 50% of the homes are valued lower and
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50% are valued higher. The General Fund Levy of $5,479,630 supports the 2023 cost of providing City
services. Therefore, an owner of median valued home in the Village will pay $1,571 in Property Taxes
for City services.
A breakdown of the cost of City services is: $641 for Police, $327 for Fire, $181 for Public Works, $80
for Parks, $131 for Administration, $81 for Finance and $130 for other various costs. Remaining City
taxes are $570 for Streets related debt service, $93 for Fire and Public Works buildings related debt
service; $49 for parks, sidewalks and intersection improvements related debt service; and $146 for the
Capital Equipment and Building, Parks and Infrastructure Improvements. Resulting in a total City tax of
$2,431 for a median valued home.
Capital Equipment Purchases - Appropriation = $1,311,284
The proposed 2023 Capital Equipment Budget totals $1,311,284. The 2023 revenue for funding capital
equipment will be provided by the Capital Improvement Levy, MSA Revolving Funds, sales of existing
equipment and a General Fund transfer of excess fund balance. A review of the 2023 revenue and
expenditures is as follows:
Revenues:
Capital Improvement Levy 338,200$ Finance/Administration
Infrstructure Transfer 90,000 Computer Hardware 22,500
Trade/Sale of Equipment 55,000 Furniture and Equipment 5,000
GF Excess Fund balance transfer 100,000 Council Chambers - AV Equipment 5,000
Donations / Grants 424,079 Total Finance/Administration 32,500$
Interest 7,500
Total Revenues 1,014,779$ Public Works:
Streets Department
Expenditures:Fleet replacements 58,545$
Heavy Equipment -
Police Department Specialty Equipment -
Squad Cars 52,631$ 58,545$
Unmarked Cars 46,000 Parks Department
Retired to other services -
Technology 98,893 Heavy Equipment/Fleet Replacement 74,000$
Specialty Equipment 17,767 Mowers and Field Maintenance 45,744
General Equipment 15,533 Speciality Equipment 6,623
Total Police 230,824$ 126,367$
Fire Department Total Public Works 184,912$
Vehicles 514,079$
Protective Gear 218,700 Total Expenditures 1,311,284$
Technology 13,369
Protective Equipment/Tools 44,000
Office Furniture 5,000
Debt Service Payments 67,900
Total Fire 863,048$
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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 $34,791,878 in total
grants, donations and US Army proceeds. When spread over a population of 9,234 this represents
$3,768 per resident.
Recently accepted Grants and donations include:
Hennepin County Recycling Grant - $14,850
Hennepin County Tree Grant - $4,500
Ramsey County Safe and Sober grants - $25,941
State of Minnesota Fire Fighters training grants - $12,602
American Rescue and Recovery act funding - $492,480
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 2022 actual
sales) for 2023 budget purposes. The use of 2023 liquor profits to support general fund operations will
be $275,000. This transfer level ensures the Liquor Fund retains adequate working capital fund for both
current operating and capital needs.
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Conclusion
“Our mission is to be a progressive and welcoming Village
that is walkable, sustainable and safe”
The Mayor, City Council and Staff will continue to closely monitor the needs of everyone in the
community and set goals to meet the level of services that the community desires at the most
affordable cost.
St. Anthony is a thriving and stable community. Due in large part to our-intergovernmental cooperation
between the City, the School District, Hennepin/Ramsey Counties, the Mississippi Watershed
Management Organization, the Rice Creek Watershed as well as the Police and Financial contracted
services provided to other governments.
The quarterly meetings held between the School Board and the City Council and Coffee with the
Council events provides a better understanding of the overall needs of the community. By partnering
with our local businesses, Hennepin/Ramsey Counties and the Watershed Districts help us address the
needs.
The City continues to be very active in the League of Minnesota Cities, the Association of Metropolitan
Municipalities (Metro Cities), our local Chamber of Commerce and Kiwanis.
Undoubtedly, the responsible management of our financial resources will contribute to providing
strong services and infrastructure improvements to everyone in our community. Management of this
process is a rewarding challenge for the City Council and Staff.
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Silver Lake
36THAVE N E
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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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SKYCROFT DR
SKYCROFT DR1 inch = 750 feet Document Path: K:\013266-000\GIS\Maps\CIP_ProjectMapUpdated2023.mxd Date Saved: 10/4/2022 5:00:31 PMStreet & Utility CIP for 2023 and BeyondSt. Anthony, MN
City Boundary
Street & UtilityReconstruction Program
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Mill & Overlay Program
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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 2023
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
Taxes 4,236,798$ 4,548,038$ 4,869,566$ 4,984,950$ 5,130,443$ 5,237,331$ 5,632,793$
Licenses 65,220 65,679 63,535 68,872 69,060 72,150 68,875
Permits 230,732 202,884 254,697 1,047,574 230,912 437,030 246,055
Intergovernmental Revenue 992,347 993,689 1,691,330 1,025,885 1,046,528 1,061,076 1,224,427
Charges for Services 937,105 961,246 993,177 964,338 1,015,277 1,013,119 1,084,477
Fines 74,611 87,187 75,934 113,163 76,914 71,516 73,605
Reimbursement Revenues 242,554 238,518 248,715 210,919 193,353 110,421 167,806
Transfers In 357,870 258,200 262,500 274,729 265,000 290,000 290,000
TOTAL GENERAL FUND REVENUES 7,137,235$ 7,355,442$ 8,459,454$ 8,690,430$ 8,027,488$ 8,292,643$ 8,788,038$
GENERAL FUND REVENUES SUMMARY
11
12
Fiscal Year 2023
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
Administration
Mayor/City Council 93,537$ 86,066$ 103,232$ 109,535$ 115,492$ 115,219$ 120,143$
General Management 127,942 130,883 196,528 168,530 192,706 188,731 203,146
Planning 73,544 95,596 83,804 95,813 94,509 78,974 90,005
Elections / Administrative Services 20,893 34,113 125,440 132,820 155,556 121,041 144,876
Financial Services 371,306 387,492 306,765 300,741 327,049 347,486 392,374
Legal 75,369 92,198 79,720 139,500 142,250 76,714 142,000
Assessing 65,285 68,483 73,631 76,243 79,937 78,109 83,480
City Buildings 201,625 220,831 221,022 224,151 242,579 229,655 247,308
Cable Franchise 47,572 44,237 46,934 50,836 53,089 52,936 58,409
Public Safety
Police Protection 3,170,332 3,276,319 3,455,625 3,579,820 3,751,445 3,765,565 4,036,582
Fire Protection 1,105,292 1,090,527 1,110,789 1,154,838 1,247,056 1,205,782 1,529,583
Protective Services 123,208 106,668 133,548 570,299 123,248 229,555 164,100
Emergency Management 76,393 79,515 83,637 88,437 92,182 91,374 96,149
Public Works
Public Works 879,273 942,872 837,648 731,698 872,244 851,654 898,851
Parks 305,892 316,846 297,321 321,400 355,625 375,292 394,074
Other Expenditures and Transfers
Non-Departmental 292,128 299,764 496,609 148,800 168,800 135,771 173,509
TOTAL FUND EXPENDITURES 7,029,590$ 7,272,412$ 7,652,254$ 7,893,462$ 8,013,767$ 7,943,857$ 8,774,588$
GENERAL FUND TOTAL REVENUES 7,137,235$ 7,355,442$ 8,459,454$ 8,690,430$ 8,027,488$ 8,292,643$ 8,788,038$
Surplus (Deficit)107,646$ 83,030$ 807,201$ 796,968$ 13,720$ 348,785$ 13,450$
GENERAL FUND EXPENDITURES SUMMARY
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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 mission, vision and strategic plan.
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 SWAT 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 2023 12/31/2020
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
TAXES
101-3101-0-0-01 TAX - CURRENT HENNEPIN/RAMSEY 3,948,658$ 4,275,305$ 4,572,738$ 4,737,190$ 4,978,673$ 4,978,673$ 5,370,793$
101-3102-0-0-01 TAX - DELINQUENT 24,954 (18,387) 34,379 15,046 2,500 5,000 5,000
101-3103-0-0-02 TAX - MOBILE HOME/NON-LEVY 5,414 5,033 345 17,158 2,050 5,000 5,000
101-3105-0-0-01 TAX - TIF 257,772 286,087 262,104 215,555 147,220 248,657 252,000
TOTAL 4,236,798$ 4,548,038$ 4,869,566$ 4,984,950$ 5,130,443$ 5,237,331$ 5,632,793$
LICENSES
101-3210-1-1-01 LICENSE ON SALE INTOXICATING 16,400$ 16,719$ 16,400$ 17,767$ 24,600$ 24,600$ 16,400$
101-3210-1-1-02 LIQUOR INVST /COMPLIANCE 500 1,000 1,000 500 - - -
101-3210-1-1-03 LICENSE WINE & BEER 6,375 5,125 3,000 3,500 3,500 3,000 3,000
101-3210-1-1-04 LICENSE BEER 3.2%550 300 200 200 200 200 200
101-3211-1-1-01 LICENSE RENTAL SF 14,450 14,450 16,100 15,250 14,400 15,150 16,750
101-3211-1-1-02 LICENSE RENTAL MULTI FAMILY 16,990 16,990 17,190 20,010 16,990 20,150 24,055
101-3212-1-1-00 LICENSE CIGARETTE SALES 2,100 2,400 2,100 2,600 2,400 2,100 2,100
101-3213-1-2-00 LICENSE DOG - - - 500 - 40 -
101-3214-1-1-00 LICENSE SERVICE STATION 1,560 2,100 1,590 1,590 1,590 1,590 1,590
101-3215-1-1-00 LICENSE OTHER 460 430 430 430 430 370 430
101-3216-1-2-00 LICENSE FIREWORKS 100 100 100 100 100 100 100
101-3218-1-1-00 LICENSE GENERAL CONTRACTOR 4,385 4,715 4,075 5,075 3,500 3,650 3,500
101-3219-1-1-00 LICENSE HAULERS 1,350 1,350 1,350 1,350 1,350 1,200 750
TOTAL 65,220$ 65,679$ 63,535$ 68,872$ 69,060$ 72,150$ 68,875$
PERMITS
101-3220-1-1-00 PERMITS LAND USE 7,000$ 5,650$ 9,960$ 18,955$ 4,500$ 19,105$ 7,750$
101-3221-1-1-00 PERMITS BUILDING 104,862 92,355 131,472 462,511 107,411 161,825 116,004
101-3221-1-1-01 PERMITS PLAN CHECK 50,422 33,048 53,429 275,669 47,067 77,950 50,832
101-3222-1-1-00 PERMITS GAS, HVAC 20,376 15,012 11,083 107,878 19,706 69,482 21,282
101-3223-1-1-00 PERMITS PLUMBING 11,143 9,305 8,854 101,685 9,981 65,288 10,780
101-3224-1-1-00 PERMITS ELECTRICAL 18,797 21,315 20,611 62,172 18,447 25,130 19,923
101-3225-1-1-00 PERMITS ADMIN FEES 9,968 11,295 12,046 10,266 15,000 10,750 10,600
101-3228-1-1-00 PERMITS ALARM 3,454 2,760 3,260 3,215 2,800 2,700 2,884
101-3229-1-1-00 PERMITS MISCELLANEOUS 4,710 12,145 3,982 5,224 6,000 4,800 6,000
TOTAL 230,732$ 202,884$ 254,697$ 1,047,574$ 230,912$ 437,030$ 246,055$
INTERGOVERNMENTAL
101-3310-2-3-00 FEDERAL GRANTS 471 2,036 689,176$ 5,061 31,070 3,500 175,539
101-3320-2-2-01 ISD 282- DARE PROGRAM 14,500 14,500 16,326 - - - -
GENERAL FUND REVENUES DETAIL
17
Fiscal Year 2023 12/31/2020
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
GENERAL FUND REVENUES DETAIL
101-3330-0-0-00 MVHC/LGA 552,240 553,865 613,302 640,386 640,386 649,440 652,707
101-3340-0-0-00 STATE AID- PERA INCREASE 7,197 7,197 - - - - -
101-3342-2-2-00 STATE AID- FIRE RELIEF 53,083 53,716 - - - - -
101-3346-2-2-00 STATE AID- POLICE 206,192 197,500 205,476 205,489 196,057 214,782 204,043
101-3348-3-2-00 STATE AID- MSA MAINTENANCE 97,275 96,265 103,441 93,988 93,988 107,826 107,826
101-3350-2-2-00 LOCAL GRANTS- FIRE (DISABILITY & ED) 19,696 11,552 9,856 36,082 14,210 14,040 24,384
101-3360-2-2-00 LOCAL GRANTS- POLICE 41,623 52,625 52,689 39,815 48,000 48,000 35,000
101-3375-0-0-00 LOCAL GRANTS-RECYCLING - - - - 17,567 14,850 13,500
101-3365-1-1-00 LOCAL GRANTS- MISCELLANEOUS - - - - 250 3,638 6,429
101-3370-2-2-00 LOCAL GRANTS- PW 68 4,432 1,064 5,064 5,000 5,000 5,000
TOTAL 992,347$ 993,689$ 1,691,330$ 1,025,885$ 1,046,528$ 1,061,076$ 1,224,427$
101-3380-1-1-03 CS MWMO 102,148 109,612$ 115,381$ 114,695$ 110,789$ 110,789$ 121,868$
101-3380-1-1-04 CS BIRCHWOOD 7,789 11,492 8,138 8,529 9,200 9,200 9,752
101-3380-1-1-05 CS NINENORTH 12,000 45,000 40,000 41,200
101-3380-1-2-07 CS ISD 282 11,965 13,981 6,445 8,834 7,500 14,500 15,000
101-3380-2-1-08 CS PD OTHER REIMB OT - - - - - - -
101-3380-3-1-05 CS HENNEPIN 31,756 33,464 39,532 40,505 40,505 36,347 36,347
101-3380-3-1-06 CS NEW BRIGHTON FUEL 90,678 79,493 76,610 6,556 - - -
101-3380-5-1-01 CS LAUDERDALE 692,768 713,204 747,071 773,218 802,283 802,283 860,310
101-3380-5-1-02 CS FALCON HGTS - - - - - - -
TOTAL 937,105$ 961,246$ 993,177$ 964,338$ 1,015,277$ 1,013,119$ 1,084,477$
FINES
101-3510-1-1-00 COURT FINES 65,661$ 78,797$ 71,974$ 98,582$ 73,414$ 68,766$ 70,000$
101-3510-1-1-01 FALSE ALARMS 6,913 6,290 3,600 14,581 3,500 2,750 3,605
101-3885-2-1-00 POLICE IMPOUND FEES 2,037 2,100 360 - - - -
TOTAL 74,611$ 87,187$ 75,934$ 113,163$ 76,914$ 71,516$ 73,605$
CHARGES FOR SERVICES
18
Fiscal Year 2023 12/31/2020
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
GENERAL FUND REVENUES DETAIL
REIMBURSEMENTS AND OTHER REVENUES
101-3410-0-1-00 CLEAN-UP DAY FEES -$ -$ -$ -$ -$ 3,786$ 2,600$
101-3622-1-1-00 WT LEASE RENTALS 56,256 58,232 60,280 62,401 64,598 39,072 47,903
101-3800-1-1-00 DONATIONS GENERAL 500 - - - 500 500 500
101-3800-2-1-01 DONATIONS PD - 500 400 500 500 500 500
101-3800-2-1-02 DONATIONS PD CRIME PREVENTION 3,373 - - 100 - - -
101-3800-4-1-00 DONATIONS PARKS - - - 10 - - -
101-3804-1-1-00 RR- MISCELLANEOUS 19,596 9,752 15,605 6,108 3,500 3,500 3,500
101-3805-4-1-00 CABLE FRANCHISE FEES 101,612 97,200 95,517 103,768 97,951 95,804 93,053
101-3809-0-0-00 LMC DIVIDENDS 8,358 6,954 17,117 32,487 11,554 21,658 15,000
101-3810-0-0-00 INVESTMENT INCOME 23,866 58,472 36,153 (8,752) 11,500 (75,000) 500
101-3810-1-1-00 MISCELLANEOUS 5,199 7,258 1,934 9,309 3,250 1,750 1,750
101-3890-0-0-00 INSURANCE PROCEEDS 23,793 150 21,709 4,989 - 18,851 2,500
TOTAL 242,554$ 238,518$ 248,715$ 210,919$ 193,353$ 110,421$ 167,806$
TRANSFERS IN
101-3920-0-0-00 LIQUOR FUND 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 275,000$ 275,000$
101-3920-0-0-00 TIF ADMINISTRATION FEES 7,870 8,200 12,500 15,000 15,000 15,000 15,000
101-3920-0-0-00 WATER FILTRATION INT EARNINGS - - - - - - -
101-3920-0-0-00 CAPITAL RESERVE/OTHER TRANSFERS 100,000 - - 9,729 - - -
101-3920-0-0-00 CONDUIT FEE REASSIGNED - - - - - - -
TOTAL 357,870$ 258,200$ 262,500$ 274,729$ 265,000$ 290,000$ 290,000$
TOTAL FUND REVENUE 7,137,235$ 7,355,442$ 8,459,454$ 8,690,430$ 8,027,488$ 8,292,643$ 8,788,038$
19
Fiscal Year 2023 12/31/2020
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
ACTUAL
2021
BUDGET
2022
EST. ACTUAL
2022
BUDGET
2023
MAYOR / CITY COUNCIL
101-4110-11-0000 CN REGULAR EMPLOYEE 38,256$ 38,256$ 38,256$ 38,256$ 38,256$ 38,256$ 38,256$
101-4121-11-0000 CN PERA 1,913 1,913 1,553 1,553 1,510 1,515 1,515
101-4122-11-0000 CN FICA/MEDICARE 552 555 1,113 1,001 555 1,048 1,048
101-4300-11-0000 CN PROFESSIONAL SERVICES 6,508 6,088 20,270 10,127 7,500 8,250 8,750
101-4309-11-0000 CN MISC CONTRACTED SERVICES 907 905 846 850 949 949 1,190
101-4315-11-0000 CN RECORDING SERVICE 6,441 5,749 5,923 6,567 7,039 6,721 7,057
101-4341-11-0000 CN TRAINING, CONF., AND MTG.14,698 10,612 7,701 7,623 9,527 9,169 9,627
101-4342-11-0000 CN MEMBERSHIPS & DUES 13,121 13,250 13,616 21,128 29,766 29,043 31,255
101-4345-11-0000 CN INTERGOVERMENTAL ACTIVITIES 3,678 - 472 97 425 435 450
101-4352-11-0000 CN CITY NEWSLETTER 6,624 7,558 10,037 21,626 18,966 18,863 19,995
101-4499-10-0000 CN MISCELLANEOUS 839 1,181 3,446 901 1,000 970 1,000
TOTAL 93,537$ 86,066$ 103,232$ 109,729$ 115,492$ 115,219$ 120,143$
GENERAL MANAGEMENT
101-4110-12-0000 GM REGULAR EMPLOYEE 76,046$ 80,586$ 147,527$ 107,171$ 137,456$ 138,687$ 143,809$
101-4121-12-0000 GM PERA 5,665 5,999 11,450 7,704 10,309 10,402 10,786
101-4122-12-0000 GM FICA/MEDICARE 3,929 4,016 9,878 7,419 10,515 10,610 11,001
101-4131-12-0000 GM INSURANCE HEALTH 11,849 12,328 9,149 3,189 5,292 5,292 5,376
101-4135-12-0000 GM INSURANCE WC 1,054 1,142 1,527 1,726 1,515 1,515 1,635
101-4211-12-0000 GM OFFICE SUPPLIES 117 862 183 197 250 250 250
101-4310-12-0000 GM MISC CONTRACTED SERVICES - - - - - 800 850
101-4309-12-0000 GM CONTRACTED IT & SW SUPPORT 800 362 421 1,229 500 500 500
101-4325-12-0000 GM COMMUNICATIONS - - - 31 300 300 300
101-4341-12-0000 GM TRAINING, CONF., AND MTG.14,387 11,498 4,143 3,500 11,695 4,750 11,750
101-4342-12-0000 GM MEMBERSHIPS & DUES 6,664 6,841 4,864 6,365 6,750 7,800 8,600
101-4343-12-0000 GM HEALTH & SAFETY PROGRAMS 7,430 7,248 7,365 7,404 7,848 7,575 8,014
101-4499-12-0000 GM MISCELLANEOUS - - 22 107 275 250 275
TOTAL 127,942$ 130,883$ 196,528$ 146,042$ 192,706$ 188,731$ 203,146$
PLANNING
101-4110-13-0100 PL REGULAR EMPLOYEE 7,259$ 7,996$ 8,307$ 9,002$ 9,306$ 9,373$ 9,822$
101-4110-13-0000 PL COMMISSION 2,295 1,855 1,390 2,065 2,500 2,300 2,500
101-4111-13-0000 PL OVERTIME - 3 - - 260 260 260
101-4121-13-0000 PL PERA 544 600 623 649 717 725 756
101-4122-13-0000 PL FICA/MEDICARE 731 754 742 847 923 940 963
101-4131-13-0000 PL INSURANCE HEALTH 1,723 1,793 1,869 1,972 378 378 384
101-4226-13-0000 PL GENERAL SUPPLIES 121 133 35 155 125 125 125
101-4302-13-0000 PL CONTRACTED PLANNER 57,805 78,061 61,215 61,793 72,000 57,189 66,682
101-4305-13-0000 PL GIS CONTRACTED SERVICES 2,887 4,039 9,454 11,177 7,800 7,559 8,013
101-4341-13-0000 PL TRAINING, CONF. & MTG.- 362 168 318 500 125 500
TOTAL 73,544$ 95,596$ 83,804$ 87,978$ 94,509$ 78,974$ 90,005$
GENERAL FUND EXPENDITURES DETAIL
20
Fiscal Year 2023 12/31/2020
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
ACTUAL
2021
BUDGET
2022
EST. ACTUAL
2022
BUDGET
2023
GENERAL FUND EXPENDITURES DETAIL
ADMINISTRATIVE SERVICES
101-4110-14-0000 AD REGULAR EMPLOYEE -$ -$ 33,618$ 35,432$ 46,529$ 55,467$ 81,369$
101-4111-14-0000 AD OVERTIME - - 3,152 - 4,200 - -
101-4112-14-0000 AD PART-TIME EMPLOYEE - - 3,989 1,216 2,500 - -
101-4121-14-0000 AD PERA - - 2,492 2,597 3,805 4,160 6,103
101-4122-14-0000 AD FICA/MEDICARE - - 1,891 1,846 4,072 4,243 6,225
101-4131-14-0000 AD INSURANCE HEALTH - - 6,854 7,889 1,512 1,889 1,920
101-4211-14-0000 AD OFFICE SUPPLIES 365 428 1,409 1,427 1,650 1,600 1,750
101-4221-14-0000 AD SUPPLIES- EQUIPMENT - 899 108 - 160 160 160
101-4226-14-0000 AD POSTAGE - 137 346 500 375 375 -
101-4309-14-0000 AD CONTRACTED SERVICES 19,713 20,700 20,700 28,980 28,980 28,980 28,980
101-4315-14-0000 AD MISC CONTRACTED SERVICES - 10,282 46,285 40,232 48,628 8,426 6,200
101-4339-14-0000 AD REPAIR & MAINTENANCE - 1,248 2,317 2,447 3,750 3,041 3,500
101-4341-14-0000 AD TRAINING, CONF. & MTG.816 174 1,701 379 900 450 1,000
101-4342-14-0000 AD MEMBERSHIPS & DUES - 85 131 - 150 150 155
101-4351-14-0000 AD NOTICES & PUBLICATIONS - 160 - - 160 650 950
101-4435-14-0000 AD CLEAN-UP DAY COSTS - - - - 8,025 7,650 6,415
101-4499-14-0000 AD MISCELLANEOUS - - 448 90 160 3,800 150
TOTAL 20,893$ 34,113$ 125,440$ 123,034$ 155,556$ 121,041$ 144,876$
FINANCIAL SERVICES
101-4110-15-0000 FS REGULAR EMPLOYEE 190,903$ 194,309$ 118,308$ 129,103$ 127,360$ 161,062$ 189,816$
101-4112-15-0000 FS PART-TIME EMPLOYEE - - - - 23,031 - -
101-4111-15-0000 FS OVERTIME 8,131 8,912 7,778 9,141 4,905 4,905 5,052
101-4121-15-0000 FS PERA 14,775 15,409 9,276 9,796 9,920 12,080 14,615
101-4122-15-0000 FS FICA/MEDICARE 14,440 13,473 7,011 7,527 11,880 12,321 14,907
101-4131-15-0000 FS INSURANCE HEALTH 21,133 22,174 24,083 22,626 20,956 25,029 27,138
101-4135-15-0000 FS INSURANCE WC 1,290 1,947 1,739 1,137 1,085 1,114 1,171
101-4133-15-0000 FS LIFE INSURANCE 787 951 851 1,106 859 3,007 3,067
101-4211-15-0000 FS OFFICE SUPPLIES 5,163 5,500 5,479 5,868 6,251 6,063 6,548
101-4221-15-0000 FS SUPPLIES - EQUIP - 219 468 1,096 1,000 750 1,000
101-4226-15-0000 FS GENERAL SUPPLIES 2,686 3,077 2,760 1,987 2,009 1,948 2,104
101-4300-15-0000 FS PROFESSIONAL SERVICES 16,655 18,080 15,513 15,598 15,975 17,318 16,537
101-4309-15-0000 FS CONTRACTED IT & SW SUPPORT 3,850 3,902 6,275 5,166 5,760 4,500 5,950
101-4310-15-0000 FS MISC CONTRACTED SERVICES 6,510 5,434 5,411 5,817 6,316 5,750 6,200
101-4315-15-0000 FS HC ASSESSOR SERVICES - - - 567 510 510 540
101-4325-15-0000 FS COMMUNICATIONS 962 1,379 1,125 595 950 705 750
101-4339-15-0000 FS REPAIR & MAINTENANCE - - 155 76 150 100 150
101-4341-15-0000 FS TRAINING, CONF. & MTG.1,669 1,004 404 394 1,250 2,253 2,500
101-4342-15-0000 FS MEMBERSHIPS & DUES 95 105 145 105 150 150 155
21
Fiscal Year 2023 12/31/2020
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
ACTUAL
2021
BUDGET
2022
EST. ACTUAL
2022
BUDGET
2023
GENERAL FUND EXPENDITURES DETAIL
101-4350-15-0000 FS PRINTED FORMS & ENVELOPES 1,077 1,879 1,973 950 1,750 1,450 1,850
101-4351-15-0000 FS NOTICES & PUBLICATIONS 781 1,776 2,727 3,324 3,200 3,350 3,618
101-4365-15-0000 FS INSURANCE PROPERTY / LIABILITY 74,109 81,212 88,842 80,968 74,920 74,870 80,055
101-4498-15-0000 FS REIMBURSED COSTS ADVANCED 6,280 6,144 6,381 15,112 6,563 8,100 8,500
101-4499-15-0000 FS MISCELLANEOUS 8 608 61 35 300 150 150
TOTAL 371,306$ 387,492$ 306,765$ 318,094$ 327,049$ 347,486$ 392,374$
LEGAL
101-4312-16-0000 AT GENERAL LEGAL 16,786 15,812 26,768$ 58,099 50,000 27,006 50,000
101-4313-16-0000 AT CIVIL LITIGATION 16,583 34,386 10,952 - 50,250 7,708 50,000
101-4314-16-0000 AT PROSECUTION RETAINER 42,000 42,000 42,000 42,000 42,000 42,000 42,000
TOTAL 75,369$ 92,198$ 79,720$ 100,099$ 142,250$ 76,714$ 142,000$
ASSESSING
101-4110-17-0000 ASR REGULAR EMPLOYEE 2,890$ 3,013$ 3,324$ 3,378$ 3,489$ 3,475$ 3,594$
101-4111-17-0000 ASR OVERTIME EMPLOYEE 295 277 136 230 430 250 430
101-4121-17-0000 ASR PERA 237 246 258 270 294 294 302
101-4122-17-0000 ASR FICA/MEDICARE 244 252 266 277 300 300 308
101-4131-17-0000 ASR INSURANCE HEALTH 503 531 564 604 590 590 647
101-4226-17-0000 ASR GENERAL SUPPLIES 116 166 84 56 125 125 125
101-4311-17-0000 ASR HC ASSESSOR SERVICES 61,000 64,000 69,000 71,000 74,550 73,000 78,000
101-4350-17-0000 ASR PRINTED FORMS & ENVELOPES - - - - 160 75 75
TOTAL 65,285$ 68,483$ 73,631$ 75,814$ 79,937$ 78,109$ 83,480$
CITY BUILDINGS
101-4310-18-0000 CB MISC CONTRACTED SERVICES 54,760 56,825 54,223$ 59,468 58,035 62,707 52,425
101-4325-18-0000 CB COMMUNICATIONS 5,762 5,624 5,688 4,951 6,320 3,475 3,684
101-4340-18-0000 CB REPAIRS AND MAINTENANCE 17,414 23,118 32,253 23,392 29,000 16,750 25,000
101-4381-18-0000 CB ELECTRIC AND GAS UTILITIES 33,505 40,571 32,270 34,405 43,750 41,249 46,199
101-4920-18-0000 CB TRANSFER CH RENT 90,185 94,694 96,588 100,451 105,474 105,474 120,000
TOTAL 201,625$ 220,831$ 221,022$ 222,667$ 242,579$ 229,655$ 247,308$
CABLE FRANCHISE
101-4110-19-0000 CF REGULAR EMPLOYEE 7,259$ 7,999$ 8,307$ 9,002$ 9,306$ 9,377$ 9,822$
101-4121-19-0000 CF PERA 544 600 623 649 698 703 737
101-4122-19-0000 CF FICA/MEDICARE 555 612 636 689 712 717 751
101-4131-19-0000 CF INSURANCE HEALTH 1,723 1,793 1,869 1,972 378 378 384
101-4211-19-0000 CF OPERATING SUPPLIES - 20 - - 408 408 200
101-4221-19-0000 CF SUPPLIES- EQUIPMENT - 32 44 - 1,000 1,000 500
101-4307-19-0000 CF NSCC OPERATING SUPPORT 30,529 29,777 31,881 36,618 36,648 36,413 41,875
101-4310-19-0000 CF MISC CONTRACTED SERVICES 6,961 3,403 3,573 3,752 3,940 3,940 4,140
TOTAL 47,572$ 44,237$ 46,934$ 52,682$ 53,089$ 52,936$ 58,409$
22
Fiscal Year 2023 12/31/2020
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
ACTUAL
2021
BUDGET
2022
EST. ACTUAL
2022
BUDGET
2023
GENERAL FUND EXPENDITURES DETAIL
POLICE PROTECTION
101-4110-21-0000 PD REGULAR EMPLOYEE $ 1,934,184 1,976,883$ 2,079,493$ 2,145,502$ 2,246,409$ 2,158,884$ 2,343,032$
101-4110-21-0300 PD NEW OFFICER TRAINING PERIOD-WAGES 44,250$
101-4110-21-0100 PD MECHANIC ALLOC-WAGES 17,894 18,476 17,677 19,333 21,707 21,707 22,981
101-4110-21-0200 PD DARE -WAGES 7,947 8,215 8,648 8,697 - - -
101-4111-21-0000 PD OVERTIME EMPLOYEE 105,139 98,673 120,029 110,920 114,975 230,628 118,424
101-4111-21-0100 PD MECHANIC OVERTIME EMPLOYEE 71 159 21 28 250 250 250
101-4111-21-0200 PD DARE - OT 371 538 582 609 - - -
101-4111-21-0300 PD SAFE & SOBER - OT 31,805 37,916 45,057 30,423 39,504 28,943 28,350
101-4111-21-0400 PD COURT OVERTIME 3,927 4,316 2,595 1,712 3,780 2,250 2,500
101-4111-21-0500 PD OTHER REIMB OT 15,379 - - - - - -
101-4121-21-0000 PD PERA 322,711 340,375 379,882 385,574 409,388 412,124 423,458
101-4121-21-0100 PD MECHANIC ALLOC- PERA 1,423 1,474 1,511 1,544 1,647 1,647 1,742
101-4121-21-0200 PD DARE ALLOC- PERA 1,487 1,621 1,739 1,777 - - -
101-4122-21-0000 PD FICA/MEDICARE 37,432 38,224 40,816 40,916 45,669 46,310 47,606
101-4122-21-0100 PD MECHANIC ALLOC-SS/MEDICARE 1,383 1,430 1,466 1,496 1,661 1,661 1,758
101-4122-21-0200 PD DARE ALLOC-SS/MEDICARE 123 128 134 135 - - -
101-4131-21-0000 PD INSURANCE HEALTH 308,057 318,684 336,157 349,836 334,458 321,559 388,152
101-4131-21-0100 PD MECHANIC ALLOC-HLTH INS 840 958 1,525 1,025 1,058 1,058 1,075
101-4131-21-0200 PD HEALTH - DARE 1,450 1,506 1,567 1,650 - - -
101-4135-21-0000 PD WORKER'S COMP INS 71,027 83,558 91,376 103,259 131,572 126,893 157,423
101-4212-21-0100 PD MOTOR FUELS 47,154 36,821 39,687 39,362 49,600 47,861 64,704
101-4220-21-0000 PD SQUADS CLEANING 1,399 1,336 1,285 2,205 2,353 2,850 3,250
101-4221-21-0000 PD SUPPLIES- EQUIPMENT 537 3,959 1,039 101 1,500 1,443 1,500
101-4221-21-0100 PD VEHICLE REPAIRS/PARTS 11,045 16,144 13,653 13,513 16,800 14,100 15,460
101-4226-21-0000 PD GENERAL SUPPLIES 19,439 17,894 16,560 18,084 22,500 24,915 24,300
101-4226-21-0100 PD SHOP SUPPLIES 100 536 485 847 550 325 600
101-4226-21-0500 PD VEST GRANT SUPPLIES 2,212 4,073 2,404 8,440 4,500 6,650 9,135
101-4309-21-0000 PD CONTRACTED IT & SFTW SUPPORT 69,210 87,643 93,147 99,107 102,500 100,719 122,570
101-4310-21-0000 PD MISC CONTRACTED SERVICES 5,008 10,814 16,827 14,656 17,305 16,673 19,982
101-4325-21-0000 PD COMMUNICATIONS 55,454 61,645 59,186 63,118 69,000 68,115 72,700
101-4333-21-0000 PD HC PRISONER SERVICES 5,766 7,233 7,540 9,845 9,250 4,735 7,500
101-4335-21-0000 PD INSURANCE CLAIMS 5,044 8,338 - - - - -
101-4341-21-0000 PD TRAINING, CONF. & MTG.27,738 22,353 7,488 18,140 25,500 23,527 26,265
101-4342-21-0000 PD MEMBERSHIPS & DUES 1,954 5,606 4,741 4,027 5,600 5,913 6,150
101-4350-21-0000 PD PRINTED FORMS & ENVELOPES 769 1,442 - 1,241 1,075 1,199 1,250
101-4365-21-0000 PD INSURANCE PC / LIABILITY 51,065 54,753 60,360 64,946 70,585 71,517 58,855
101-4345-21-0000 PD MISC GRANTS / REIMB INS PREMUMS 1,756 - 924 147 500 20,859 21,110
101-4499-21-0000 PD MISCELLANEOUS 49 - 27 1,000 250 250 250
TOTAL 3,170,332$ 3,276,319$ 3,455,625$ 3,563,513$ 3,751,445$ 3,765,565$ 4,036,582$
23
Fiscal Year 2023 12/31/2020
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
ACTUAL
2021
BUDGET
2022
EST. ACTUAL
2022
BUDGET
2023
GENERAL FUND EXPENDITURES DETAIL
FIRE PROTECTION
101-4110-22-0000 FD REGULAR EMPLOYEE 519,281$ 521,497$ 540,180$ 548,941$ 555,527$ 555,794$ 575,943$
101-4110-22-0400 FD REGULAR EMPLOYEE- SAFER GRANT - - - - 59,639 - 249,845
101-4110-22-0300 PD NEW FF TRAINING PERIOD-WAGES - - - - - 6,436 15,159
101-4110-22-0100 FD MECHANIC ALLOC- WAGES 10,225 10,558 10,101 11,048 12,404 12,404 13,132
101-4111-22-0000 FD OVERTIME EMPLOYEE 43,950 35,486 35,838 48,855 44,600 61,000 46,384
101-4111-22-0100 FD OT - UNION CONTRACT 35,918 36,303 37,539 37,956 40,147 35,653 46,081
101-4112-22-0000 FD PART-TIME EMPLOYEE 83,155 82,977 77,157 76,501 72,000 69,977 72,776
101-4112-22-0100 FD CODE ENFORCEMENT 4,883 5,509 12,973 20,570 22,403 21,805 22,459
101-4121-22-0000 FD PERA 97,699 100,475 109,616 113,668 113,329 116,622 121,936
101-4121-22-0100 FD MECHANIC ALLOC- PERA 813 842 863 882 930 930 985
101-4122-22-0000 FD FICA/MEDICARE 15,585 14,325 14,936 16,116 16,697 16,400 14,457
101-4122-22-0100 FD MECHANIC FICA/MEDICARE 791 817 837 855 949 949 1,005
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 52,743 54,716 - - - - -
101-4131-22-0000 FD INSURANCE HEALTH 92,441 87,755 91,788 106,457 98,074 87,006 103,552
101-4131-22-0100 FD MECHANIC ALLOC- HLTH INS 480 547 872 586 605 605 614
101-4135-22-0000 FD INSURANCE WC 33,916 36,035 36,688 34,437 43,167 39,645 47,599
101-4140-22-0000 FD UNIFORM EXPENSES 8,155 8,445 8,236 4,090 9,250 8,300 12,750
101-4212-22-0100 FD MOTOR FUELS 6,214 5,240 5,113 5,612 6,600 7,685 10,505
101-4221-22-0000 FD SUPPLIES- EQUIPMENT 3,484 1,411 2,195 2,634 3,000 2,250 3,200
101-4221-22-0100 FD VEHICLE REPAIRS/PARTS 13,486 4,746 21,130 19,190 21,000 34,925 22,680
101-4225-22-0000 FD FIRE PREVENTION SUPPLIES 1,373 1,530 1,657 1,555 2,000 2,000 2,100
101-4226-22-0000 FD GENERAL SUPPLIES 4,670 3,558 2,954 6,985 6,038 5,400 6,100
101-4226-22-0100 FD SHOP SUPPLIES 349 1,803 428 481 1,350 750 1,350
101-4227-22-0000 FD MEDICAL SUPPLIES 5,184 4,958 3,743 9,315 7,938 9,450 11,706
101-4309-22-0000 FD CONTRACTED IT & SFTW SUPPORT 27,163 31,789 34,418 36,230 39,450 36,692 47,430
101-4310-22-0000 FD MISC CONTRACTED SERVICES 3,063 2,221 3,070 7,352 11,330 11,250 12,038
101-4325-22-0000 FD COMMUNICATIONS 15,686 17,213 18,510 27,946 29,120 27,953 29,630
101-4339-22-0000 FD EQUIP REPAIRS & MAINTENANCE 196 685 4,736 4,290 3,850 2,750 4,158
101-4340-22-0000 FD BLDG REPAIRS & MAINTENANCE 936 617 - - - -
101-4341-22-0000 FD TRAINING, CONF. & MTG.13,753 10,942 24,314 19,550 17,500 23,500 25,800
101-4342-22-0000 FD MEMBERSHIPS & DUES 917 1,125 1,595 1,764 1,650 1,650 1,700
101-4345-22-0000 FD GRANT REIMB/EXPENDITURES 2,780 403 3,300 - 510 - 510
TOTAL 1,105,292$ 1,090,527$ 1,110,789$ 1,169,864$ 1,247,056$ 1,205,782$ 1,529,583$
24
Fiscal Year 2023 12/31/2020
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
ACTUAL
2021
BUDGET
2022
EST. ACTUAL
2022
BUDGET
2023
GENERAL FUND EXPENDITURES DETAIL
PROTECTIVE INSPECTIONS
101-4110-24-0000 PI REGULAR EMPLOYEE 10,943$ 11,761$ 10,818$ 5,383$ 10,960$ 11,112$ 11,613$
101-4121-24-0000 PI PERA 817 850 781 522 822 833 871
101-4122-24-0000 PI FICA/MEDICARE 837 900 845 597 838 850 888
101-4131-24-0000 PI INSURANCE HEALTH 1,150 1,234 1,336 1,122 1,591 1,591 1,686
101-4226-24-0000 PI GENERAL SUPPLIES - - 228 - - - -
101-4320-24-0000 PI BUILDING OFFICAL CONTRACT 91,209 74,789 101,020 521,098 95,051 194,958 133,224
101-4321-24-0000 PI ELECTRICAL INSPECTOR 17,819 17,134 18,366 49,795 13,835 20,136 15,668
101-4350-24-0000 PI PRINTED FORMS & ENVELOPES 433 - 154 - 150 75 150
TOTAL 123,208$ 106,668$ 133,548$ 578,516$ 123,248$ 229,555$ 164,100$
EMERGENCY MANAGEMENT
101-4110-25-0000 EMS REGULAR EMPLOYEE 53,409$ 55,548$ 59,033$ 61,209$ 63,283$ 62,975$ 65,819$
101-4121-25-0000 EMS PERA 8,613 9,371 10,304 10,826 11,201 11,147 11,650
101-4122-25-0000 EMS FICA/MEDICARE 774 806 856 887 918 913 954
101-4131-25-0000 EMS INSURANCE HEALTH 7,248 7,533 7,840 8,254 8,109 8,109 8,609
101-4135-25-0000 EMS INSURANCE WC 3,741 4,123 4,042 4,555 4,755 4,755 5,249
101-4221-25-0000 EMS SUPPLIES- EQUIPMENT 301 - 222 220 520 350 520
101-4227-25-0000 EMS MEDICAL SUPPLIES 48 - - - 50 50 50
101-4323-25-0000 EMS PAGERS, SIREN 1,289 1,233 1,272 1,275 1,476 1,300 1,425
101-4339-25-0000 EMS REPAIRS AND MAINTENANCE - 287 - - 750 750 773
101-4341-25-0000 EMS TRAINING, CONF. & MTG.970 615 - 903 1,045 950 1,025
101-4350-25-0000 EMS PRINTED FORMS & ENVELOPES - - 68 - 75 75 75
TOTAL 76,393$ 79,515$ 83,637$ 88,129$ 92,182$ 91,374$ 96,149$
PUBLIC WORKS
101-4110-31-0000 PW REGULAR EMPLOYEE 278,917$ 286,839$ 296,772$ 269,133$ 307,706$ 295,823$ 326,120$
101-4110-31-0100 PW MECHANIC 36,837 37,966 36,354 39,933 42,811 42,141 45,772
101-4111-31-0000 PW OVERTIME EMPLOYEE 13,518 12,285 6,382 8,932 15,939 14,313 15,100
101-4111-31-0100 PW OVERTIME MECHANIC 141 318 41 56 362 362 373
101-4112-31-0000 PW PART-TIME EMPLOYEE 30,018 30,300 28,292 5,055 41,312 29,000 40,750
101-4121-31-0000 PW PERA 21,775 22,611 23,523 20,756 24,273 23,260 25,592
101-4121-31-0100 PW MECHANIC ALLOC- PERA 2,845 2,948 3,022 3,088 3,238 3,188 3,461
101-4122-31-0000 PW FICA 22,682 23,654 24,209 18,175 27,919 23,894 26,909
101-4122-31-0100 PW MECHANIC ALLOC- FICA 3,028 3,157 3,243 3,318 3,303 3,251 3,530
101-4131-31-0000 PW INSURANCE HEALTH 60,325 60,641 69,346 67,073 72,064 65,253 68,201
101-4131-31-0100 PW MECHANIC ALLOC- HI 1,680 1,915 1,203 2,170 2,117 2,102 2,150
101-4135-31-0000 PW INSURANCE WC 13,436 13,198 14,354 16,239 18,085 15,690 15,248
101-4140-31-0000 PW UNIFORM EXPENSES 9,137 12,504 13,734 12,824 12,715 12,708 13,725
101-4140-31-0100 PW UNIFORM EXPENSES - MECH 727 1,172 396 187 900 300 350
101-4212-31-0100 PW MOTOR FUELS MISC 1,080 3,460 1,790 571 1,550 750 1,250
101-4212-31-0200 PW MOTOR FUELS NB 88,671 77,009 73,048 7,164 - - -
25
Fiscal Year 2023 12/31/2020
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
ACTUAL
2021
BUDGET
2022
EST. ACTUAL
2022
BUDGET
2023
GENERAL FUND EXPENDITURES DETAIL
101-4212-31-0300 PW FUEL - MWMO 1,488 1,164 1,373 1,676 1,765 2,145 2,855
101-4212-31-0400 PW FUEL - SANB #282 8,710 10,480 6,295 6,449 10,300 11,211 14,866
101-4212-31-0600 PW FUEL - STREET/PARKS 14,846 14,229 13,133 11,695 26,145 15,450 23,947
101-4221-31-0100 PW VEHICLE REPAIRS/PARTS 16,540 13,556 11,523 14,520 15,003 21,889 18,500
101-4223-31-0000 PW SMALL TOOLS MECHANIC 750 70 - 375 600 475 600
101-4223-31-0100 PW SMALL TOOLS 583 447 397 260 500 500 500
101-4224-31-0000 PW STREET SIGNS 464 2,763 2,758 785 2,550 1,150 2,550
101-4226-31-0000 PW GENERAL SUPPLIES 10,838 6,879 10,833 8,805 9,625 8,750 10,525
101-4226-31-0100 PW SHOP SUPPLIES 1,499 562 2,622 1,331 2,753 2,753 3,000
101-4228-31-0000 PW STREET REPAIR & MAINTENANCE 16,621 91,192 19,956 25,857 26,500 26,757 28,362
101-4229-31-0000 PW STREET CHEMICALS & SAND 31,281 32,630 23,415 18,913 24,451 19,581 24,450
101-4230-31-0000 PW STORMWATER MAINTENANCE 5,817 7,247 720 - - - -
101-4303-31-0000 PW CONTRACTED ENGINEER 33,093 45,932 27,986 27,623 32,500 35,258 37,444
101-4309-31-0000 PW CONTRACTED IT & SFTW SUPPORT 13,155 13,566 12,724 12,242 13,000 12,931 14,870
101-4310-31-0000 PW MISC. CONTRACTED SERVICES 43,978 24,399 35,856 36,376 36,100 36,100 17,000
101-4325-31-0000 PW COMMUNICATIONS 2,918 3,425 448 4,583 4,337 5,887 6,175
101-4339-31-0000 PW EQUIP REPAIRS & MAINTENANCE 6,452 8,701 6,383 5,630 7,500 9,632 8,750
101-4340-31-0000 PW BLDG REPAIRS & MAINTENANCE 380 2,882 - 255 - - -
101-4341-31-0000 PW TRAINING, CONF. & MTG.3,499 6,835 731 1,886 4,250 5,170 5,450
101-4342-31-0000 PW MEMBERSHIPS & DUES 1,143 1,428 1,166 879 1,273 950 1,050
101-4344-31-0000 PW TRAINING CERT PROGRAMS 46 123 23 450 600 600 625
101-4345-31-0000 PW GRANT REIMB EXPENDITURES 14,338 2,832 - 5,000 5,000 19,250 5,000
101-4381-31-0000 PW STREETLIGHTS & SIGNALS 65,516 61,512 60,087 68,549 73,038 78,165 83,637
101-4435-31-0000 PW STORM CLEAN-UP COSTS 500 - 3,450 2,150 - - -
101-4499-31-0000 PW MISCELLANEOUS - 44 60 738 160 5,014 165
TOTAL 879,273$ 942,872$ 837,648$ 731,698$ 872,244$ 851,654$ 898,851$
PARKS
101-4110-51-0000 PR REGULAR EMPLOYEE 109,030$ 112,855$ 105,447$ 110,163$ 119,450$ 124,699$ 131,583$
101-4110-51-0100 TW REGULAR EMPLOYEE 29,007 29,970 29,401 31,510 32,373 32,575 34,854
101-4110-51-0200 PR COMMITTEE 180 200 600 330 600 600 600
101-4111-51-0000 PR OVERTIME EMPLOYEE 1,827 2,216 1,654 2,163 2,588 1,920 2,600
101-4111-51-0100 TW OVERTIME EMPLOYEE 1,048 1,176 575 1,013 1,035 1,075 1,250
101-4121-51-0000 PR PERA 8,606 8,807 8,630 8,162 9,153 9,496 10,064
101-4121-51-0100 TW PERA 2,343 2,424 2,445 2,533 2,506 2,524 2,708
101-4122-51-0000 PR FICA/MEDICARE 8,767 9,003 8,667 9,409 9,382 9,732 10,311
101-4122-51-0100 TW FICA/MEDICARE 2,357 2,459 2,486 2,588 2,556 2,574 2,762
101-4131-51-0000 PR INSURANCE HEALTH 21,306 22,380 23,441 21,865 28,369 29,575 31,791
101-4131-51-0100 TW INSURANCE HEALTH 5,004 5,277 5,615 6,011 5,873 6,989 6,444
101-4135-51-0000 PR INSURANCE WC 3,286 3,641 4,255 4,482 5,524 5,524 6,315
101-4135-51-0100 TW INSURANCE WC 2,191 2,455 2,837 2,584 3,683 3,683 4,210
26
Fiscal Year 2023 12/31/2020
ACTUAL
2018
ACTUAL
2019
ACTUAL
2020
ACTUAL
2021
BUDGET
2022
EST. ACTUAL
2022
BUDGET
2023
GENERAL FUND EXPENDITURES DETAIL
101-4212-51-0000 PW FUEL - STREET/PARKS - 633 40 - - - -
101-4226-51-0000 PR GENERAL SUPPLIES 14,357 15,538 15,700 18,005 17,500 19,200 20,352
101-4325-51-0000 PR COMMUNICATIONS 1,622 1,522 1,693 1,820 1,834 3,647 4,400
101-4325-51-0100 TW COMMUNICATIONS 197 147 67 71 204 - -
101-4337-51-0000 PR STRUCTURES REPAIRS & MAINT.12,365 6,682 1,356 5,650 15,650 9,500 10,250
101-4338-51-0100 TW TREE REPLACEMENT 583 3,796 2,778 2,174 4,000 5,910 3,250
101-4339-51-0000 PR EQUIP REPAIRS & MAINTENANCE 7,857 11,090 8,776 17,442 11,500 15,100 16,610
101-4339-51-0100 TW EQUIP REPAIRS & MAINTENANCE - - 691 - 350 750 500
101-4381-51-0000 PR ELECTRIC AND GAS UTILITIES 19,316 19,389 15,870 35,509 25,650 35,147 37,959
101-4415-51-0000 PR SS RENTALS 1,821 2,820 2,122 3,992 3,450 2,675 2,836
101-4499-51-0000 PR MISCELLANEOUS - - - - 110 110 125
101-4499-51-0100 TW MISCELLANEOUS 646 - - - 110 110 125
101-4671-61-0000 CS ISD 282 REC PROGRAMS 52,176 52,176 52,176 52,176 52,176 52,176 52,176
TOTAL 305,892$ 316,846$ 297,321$ 339,653$ 355,625$ 375,292$ 394,074$
OTHER EXPENDITURES AND TRANSFERS
101-4335-70-0000 INSURANCE CLAIMS 14,384 8,710 14,606$ 9,350 15,000 8,500 15,000
101-4343-70-0000 EQUITY INTITIATIVE 5,119 9,008 1,438 13,305 10,000 11,104 10,000
101-4346-70-0000 COLLABORATIVE INTITIATIVE 1,055 11,573 2,464 6,375 10,000 7,467 10,000
101-4347-70-0000 PROPERTY RESOURCE INTITIATIVE - 593 - - 10,000 - -
101-4348-70-0000 SUSTAINABILITY INTITIATIVE 2,601 22,400 2,772 4,622 17,500 4,500 25,000
101-4499-70-0000 NB MISCELLANEOUS 6,298 25,947 7,195 - 20,000 17,900 -
101-4499-23-0000 DATA PROD/COVID-19/ EE RETENTION 176,371 135,233 379,334 16,325 - - 27,209
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 292,128$ 299,764$ 496,609$ 504,122$ 168,800$ 135,771$ 173,509$
TOTAL FUND EXPENDITURES 7,029,590$ 7,272,412$ 7,652,254$ 8,211,634$ 8,013,767$ 7,943,857$ 8,774,588$
TOTAL FUND REVENUE 7,137,235$ 7,355,442$ 8,459,454$ 8,690,430$ 8,027,488$ 8,027,488$ 8,788,038$
CHANGE IN FUND BALANCE 107,646$ 83,030$ 807,201$ 478,796$ 13,720$ 83,630$ 13,450$
BEGINNING FUND BALANCE 2,400,114 2,507,759 2,590,790 3,397,990 3,876,786 3,876,786 3,960,417
ENDING FUND BALANCE 2,507,759$ 2,590,790$ 3,397,990$ 3,876,786$ 3,890,506$ 3,960,417$ 3,973,867$
*SCHEDULED USE OF FUND BALANCE
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 2023
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
REVENUES
SALES 5,867,451$ 6,182,514$ 7,015,975$ 7,259,565$ 7,433,464$ 7,041,291$ 7,146,910$
LESS: COGS (4,344,764) (4,614,845) (5,252,004) (5,431,563) (5,578,336) (5,245,762) (5,360,183)
TOTAL GROSS PROFIT 1,522,687$ 1,567,669$ 1,763,971$ 1,828,002$ 1,855,128$ 1,795,529$ 1,786,728$
EXPENDITURES
SALARIES, WAGES, BENEFITS
FULL-TIME EMPLOYEES 323,455$ 324,795$ 333,337$ 328,912$ 320,704$ 323,946$ 333,664$
PART-TIME EMPLOYEES 244,359 235,280 257,208 267,586 276,467 248,978 253,958
ACCOUNTING WAGES 61,302 69,250 63,312 67,792 70,304 70,556 72,673
PERA 46,508 46,070 48,143 48,459 50,061 45,914 49,192
FICA/MEDICARE 45,828 44,578 46,695 47,058 51,062 46,334 50,513
INSURANCE HEALTH 80,210 83,097 93,060 91,371 80,222 81,897 86,401
INSURANCE WORKERS COMP 14,964 14,838 15,884 16,277 14,988 12,857 13,757
UNEMPLOYMENT BENEFITS - - 14,032 1,936 3,000 1,050 1,000
TOTAL 816,626$ 817,907$ 871,671$ 869,391$ 866,808$ 831,532$ 861,157$
ALL OTHER EXPENSES
UNIFORMS -$ -$ 4,262$ -$ 5,500$ 3,154$ 2,500$
MATS/TOWELS LAUNDRY 5,553 6,961 5,982 5,133 6,264 6,253 6,534
OPERATING SUPPLIES 13,334 11,882 10,862 12,899 12,033 13,198 13,792
OFFICE SUPPLIES 3,314 3,529 1,625 3,348 3,570 3,835 4,008
SANITATION 2,321 2,671 3,236 3,629 3,903 4,271 4,463
SUPPLIES- EQUIPMENT 4,116 5,704 5,153 4,222 5,000 3,251 3,397
SUPPLIES-NON CAPITAL IMP - 4,074 - 633 - - -
CREDIT CARD FEES 107,581 127,666 151,361 149,549 153,792 157,214 159,572
CAM CHARGES 65,256 44,949 58,892 57,695 64,429 64,429 67,328
FREIGHT 32,789 33,592 37,595 37,690 42,888 40,199 40,802
PROFESSIONAL SERVICES 5,352 3,062 3,940 14,839 5,671 3,277 3,424
AUDIT FEES 9,923 9,968 8,942 10,399 10,660 10,662 11,142
IT & SOFTWARE SUPPORT 29,718 34,964 39,702 47,484 48,632 48,632 50,820
MISC CONTRACTED SERVICES 191 174 1,864 - - - -
LIQUOR FUND - COMBINED OPERATIONS
29
Fiscal Year 2023
WINDOW CLEANING 957 908 966 912 1,100 1,124 1,175
CLEANING SERVICE 69 118 - - - - -
COMMUNICATIONS 4,603 3,241 60 3,253 3,300 3,470 3,626
SECURITY MONITORING SERVICE 1,895 2,000 3,600 1,667 1,752 1,455 1,520
REPAIRS & MAINTENANCE 15,016 18,262 17,502 11,708 17,000 11,329 11,839
TRAINING, CONF. & MTG.1,416 2,142 965 330 2,000 600 627
MEMBERSHIPS & DUES 6,150 4,355 4,589 6,340 6,440 8,110 8,475
ADVERTISING AND SIGNAGE 2,049 2,049 713 1,830 2,500 - -
INSURANCE PROPERTY / LIABILITY 11,093 11,403 12,090 12,820 12,720 12,250 12,801
ELECTRIC AND GAS UTILITIES 50,201 45,504 47,856 52,851 59,075 59,075 61,733
TOTAL OTHER EXPENSE 372,897$ 379,178$ 421,757$ 439,231$ 468,229$ 455,787$ 469,579$
TOTAL OPERATING EXPENSE 1,189,523$ 1,197,085$ 1,293,428$ 1,308,622$ 1,335,037$ 1,287,319$ 1,330,737$
OPERATING INCOME 333,164$ 370,584$ 470,543$ 519,380$ 520,091$ 508,210$ 455,991$
NON OPERATING INCOME / (EXPENSE)9,945 12,437 6,677 (2,440) 5,000 (7,500) (1,250)
DEPRECIATION EXPENSE 68,782 71,110 70,859 72,085 74,247 74,247 74,247
NET INCOME 274,327$ 311,910$ 406,361$ 444,855$ 450,844$ 426,464$ 380,494$
OTHER CASH USES
TRANSFER TO GENERAL FUND 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 275,000$ 275,000$
ADD BACK DEPRECIATION EXPENSE (68,782) (71,110) (70,859) (72,085) (74,247) (74,247) (74,247)
NET CHANGE IN ASSETS/LIABILITIES 103,072 (171,753) 167,191 (137,923) 145,000 150,000 155,000
TOTAL OTHER CASH USES 284,290$ 7,137$ 346,332$ 39,992$ 320,753$ 350,753$ 355,753$
NET INCREASE/(DECREASE) IN CASH (9,963)$ 304,774$ 60,029$ 404,863$ 130,091$ 75,710$ 24,741$
BEGINNING CASH BALANCE 479,505$ 469,542$ 774,316$ 834,345$ 1,239,208$ 1,239,208$ 1,314,918$
ENDING CASH BALANCE 469,542$ 774,316$ 834,345$ 1,239,208$ 1,369,299$ 1,314,918$ 1,339,659$
LIQUOR FUND - COMBINED OPERATIONS
30
Fiscal Year 2023
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
REVENUES 2018 2019 2020 2021 2022 2022 2023
Water Operations 985,022$ 997,332$ $1,130,292 $1,300,250 $1,291,631 $1,324,841 $1,373,093
Sewer Operations 1,136,667 1,212,400 1,224,881 1,314,285 1,319,981 1,347,580 1,423,818
Total Operating Revenues 2,121,689$ 2,209,732$ 2,355,173$ 2,614,535$ 2,611,611$ 2,672,421$ 2,796,911$
EXPENDITURES
Water Operations 1,077,197$ 1,063,120$ 1,026,775$ 920,311$ 1,203,809$ 1,134,600$ 1,186,421$
Sewer Operations 1,133,409 1,134,511 1,118,027 1,103,140 1,164,982 1,140,118 1,215,155
Total Operating Expenditures 2,210,606$ 2,197,631$ 2,144,802$ 2,023,451$ 2,368,792$ 2,274,718$ 2,401,576$
Combined Operating Income (88,918)$ 12,101$ 210,370$ 591,084$ 242,820$ 397,704$ 395,335$
Other (Income)/Expense
Water (28,688)$ (8,560)$ 8,530$ (12,181)$ 1,351$ 3,451$ 4,851$
Sewer (22,650)(2,250)(1,317)(1,216)400 350 450
Interest Income (24,620) (28,476) (27,781) 7,697 (6,250) (1,500) (6,000)
Depreciation Expense 371,766 611,728 631,728 612,058 673,146 627,258 647,258
Total Other (Income)/Expense 295,808 572,442 611,160 606,358 668,647 629,559 646,559
Net Income/(Loss) (384,725)$ (560,341)$ (400,789)$ (15,274)$ (425,827)$ (231,855)$ (251,224)$
Other Sources and Uses:
Transfers Out -$ -$ -$ -$ -$ -$ -$
Transfers In - - - - - - -
Debt Service Payments (148,200) (145,600) (147,950) (150,200) (150,200) (147,400) (149,550)
Net Change in Assets / Liabilities 49,417 (47,486) 114,365 (120,563) - - -
Add back Depreciation Expense 371,766 611,728 631,728 612,058 673,146 627,258 647,258
Total Other Sources and Uses 272,983 418,642 598,143 341,295 522,946 479,858 497,708
Net increase (decrease) in cash (111,742)$ (141,699)$ 197,354$ 326,021$ 97,119$ 248,003$ 246,484$
BEGINNING CASH BALANCE 1,915,415 1,803,674 1,661,976 1,859,331 2,185,353 2,185,353$ 2,433,357$
ENDING CASH BALANCE 1,803,674$ 1,661,976$ 1,859,331$ 2,185,353$ 2,282,473$ 2,433,357$ 2,679,841$
UTILITY FUND SUMMARY
31
Fiscal Year 2023 12/31/2018 EXHIBIT C
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
OPERATING INCOME
701-3710-0-0-00 WATER BILLINGS 978,966$ $988,887 1,122,633$ 1,291,961$ 1,285,431$ 1,317,831$ 1,365,843$
701-3715-0-0-00 WATER ON/OFF FEES 180 45 203 1,095 200 250 250
701-3717-0-0-00 PENALTIES WATER 5,876 8,400 7,456 7,194 6,000 6,760 7,000
TOTAL 985,022$ $997,332 $1,130,292 $1,300,250 $1,291,631 $1,324,841 $1,373,093
DISTRIBUTION OPERATING EXPENDITURES
701-4110-80-0000 WT REGULAR EMPLOYEE 324,816$ 338,881$ 334,093$ 310,612$ 363,281$ 362,068$ 383,323
701-4111-80-0000 WT OVERTIME EMPLOYEE 25,579 31,252 23,931 21,284 28,347 27,800 20,400
701-4115-80-0000 WT POST BENEFIT PAYOUT 3,571 1,158 - - - - -
701-4121-80-0000 WT PERA 25,585 26,438 26,460 25,096 29,372 30,223 30,279
701-4122-80-0000 WT FICA/MEDICARE 25,238 27,033 26,798 24,291 29,960 28,252 30,885
701-4131-80-0000 WT INSURANCE HEALTH 53,462 56,141 56,881 53,813 58,525 54,874 61,098
701-4135-80-0000 WT INSURANCE WC 9,265 9,175 9,769 12,545 12,357 10,655 10,301
701-4211-80-0000 WT OFFICE SUPPLIES 633 (27,781) 354 511 800 625 750
701-4212-80-0000 WT MOTOR FUELS 6,015 5,762 4,908 5,688 5,927 5,164 7,475
701-4221-80-0000 WT SUPPLIES-EQUIPMENT 837 538 2,896 140 1,000 650 1,000
701-4226-80-0000 WT GENERAL SUPPLIES 5,649 12,081 3,013 12,083 13,000 23,000 25,500
701-4300-80-0000 WT AUDITOR 7,443 7,476 6,706 7,799 8,250 7,996 8,268
701-4309-80-0000 WT IT & SFTW SUPPORT 22,801 22,990 32,157 32,654 34,035 33,500 35,175
701-4310-80-0000 WT MISC CONTRACTED SERVICES 2,194 3,871 4,906 3,739 15,458 7,200 9,500
701-4310-80-0100 WT METER READING FEES 7,970 8,217 8,470 8,725 8,990 8,986 9,435
701-4325-80-0000 WT COMMUNICATIONS 10,275 9,860 9,548 8,662 11,970 6,300 7,600
701-4337-80-0000 WT MAIN REPAIRS & MAINTENANCE 4,638 19,884 6,788 7,056 13,500 28,500 15,000
701-4339-80-0000 WT EQUIP REPAIRS & MAINTENANCE 3,789 6,727 6,988 2,187 4,500 3,300 4,500
701-4340-80-0000 WT BLDG REPAIRS & MAINTENANCE 38 117 - - - - -
701-4381-80-0000 WT TRAINING, CONF. & MTG.1,113 923 46 (390) 750 500 525
701-4341-80-0100 WT TUITION- CERTIFICATIONS 326 438 436 313 400 482 500
701-4342-80-0000 WT MEMBERSHIPS & DUES - - - - 250 227 250
701-4350-80-0000 WT PRINTING AND POSTAGE 2,476 2,738 4,599 3,596 4,600 4,175 4,400
701-4381-80-0000 WT ELECTRIC AND GAS UTILITIES 15,457 9,717 3,286 4,175 5,650 3,350 4,250
TOTAL 559,170$ 573,636$ 573,031$ 544,579$ 650,921$ 647,827$ 670,414$
WATER OPERATIONS
32
Fiscal Year 2023 12/31/2018 EXHIBIT C
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
WATER OPERATIONS
PRODUCTION OPERATING EXPENDITURES
701-4110-85-0000 REGULAR EMPLOYEE #60,139 62,559 64,387$ 73,307$ 71,776 71,143 76,611
701-4111-85-0000 OVERTIME EMPLOYEE #367 936 1,946 717 1,777 277 1,500
701-4121-85-0000 PERA #5,078 5,458 5,451 6,156 5,383 5,356 5,858
701-4122-85-0000 FICA/MEDICARE #5,156 5,589 5,663 6,233 5,491 5,464 5,975
701-4131-85-0000 INSURANCE HEALTH #11,036 10,339 12,828 15,634 13,599 14,260 15,264
701-4135-85-0000 WTR FILT INSURANCE WC #3,587 3,505 3,782 4,913 4,783 4,124 3,987
701-4221-85-0000 SUPPLIES- EQUIPMENT #772 644 213 20 1,000 650 1,000
701-4226-85-0000 GENERAL SUPPLIES #55,429 46,794 39,540 45,991 48,760 53,901 58,213
701-4226-85-0001 CARBON SUPPLY USAGE 35,240 33,523 35,990 15,948 36,500 15,000 15,000
701-4226-85-0200 UV BULB SUPPLY USAGE 112,418 112,337 68,698 729 115,000 25,000 25,000
701-4226-85-0003 PEROXIDE SUPPILES 27,930 27,920 28,007 15,948 32,538 46,230 46,993
701-4303-85-0000 ENGINEER EXPENSES #4,587 1,722 525 2,274 2,250 9,500 2,250
701-4308-85-0000 WATER QUALITY PROTECTION COSTS #12,644 12,626 6,718 5,547 7,107 7,837 8,386
701-4309-85-0000 CONTRACTED IT & SFTW SUPPORT #3,659 2,657 - - 3,053 - -
701-4310-85-0000 MISC CONTRACTED SERVICES #345 690 690 345 8,894 4,500 9,961
701-4325-85-0000 COMMUNICATIONS #2,694 2,596 5,210 2,305 5,928 4,518 5,928
701-4339-85-0000 EQUIP REPAIRS & MAINTENANCE #28,468 8,962 16,988 26,353 17,500 32,500 30,000
701-4340-85-0000 BLDG REPAIRS & MAINTENANCE #2,656 1,502 1,017 300 1,750 500 650
701-4365-85-0000 INSURANCE PROPERTY / LIABILITY #16,552 19,498 17,664 11,637 7,800 11,012 13,430
701-4381-85-0000 ELECTRIC AND GAS UTILITIES #129,272 129,626 138,429 141,375 162,000 175,000 190,000
TOTAL #518,027 489,484 453,744$ 375,732$ 552,889 486,773 516,006
OPERATING INCOME (LOSS)(92,175)$ (65,788)$ 103,517$ 379,939$ 87,821$ 190,241$ 186,672$
OTHER (INCOME) / EXPENSE
701-3891-0-0-00 WT MISCELLANEOUS INCOME (4,350) (7,460) (901) (9,320) (150) (150) (150)
701-3620-0-1-00 WT INTEREST INCOME (24,620) (28,476) (27,781) 7,697 (6,250) (1,500) (6,000)
701-3713-0-0-00 WT WATER CONNECTION FEES (25,700) (1,750) - - - - -
701-3910-0-0-00 WT SALE OF ASSETS/meters - - (1,520) 9,282 (3,500) (1,500) -
701-4335-80-0000 WT BKUP RESTORATION COSTS - - 1,165 - - - -
701-4499-80-0000 WT MISCELLANEOUS EXPENSE 1,362 650 5,540 2,180 650 750 650
701-4310-90-0000 FIBER LAN/OPTIC CNTRCT SVC - - 4,246 4,241 4,351 4,351 4,351
TOTAL (53,309) (37,036) (19,251) 14,080 (4,899) 1,951 (1,149)
OPERATING INCOME BEFORE DEPRECIATION (38,866)$ (28,752)$ 122,768$ 365,859$ 92,721$ 188,290$ 187,821$
33
Fiscal Year 2023 12/31/2018 EXHIBIT C
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
OPERATING INCOME
701-3720-0-0-00 SEWER BILLINGS 1,136,667$ 1,212,400$ 1,224,881$ 1,314,285$ 1,319,981$ 1,347,580$ 1,423,818$
TOTAL 1,136,667$ 1,212,400$ 1,224,881$ 1,314,285$ 1,319,981$ 1,347,580$ 1,423,818$
OPERATING EXPENDITURES
701-4110-75-0000 SS REGULAR EMPLOYEE 219,484$ 226,547$ 224,382$ 208,006$ 237,546$ 236,365$ 247,229$
701-4111-75-0000 SS OVERTIME EMPLOYEE 23,832 24,129 16,980 16,552 20,714 19,500 14,400
701-4121-75-0000 SS PERA 17,096 17,473 17,067 16,443 19,369 19,190 19,622
701-4122-75-0000 SS FICA/MEDICARE 16,197 17,375 17,048 15,509 19,757 19,574 20,015
701-4131-75-0000 SS INSURANCE HEALTH 42,222 44,277 44,245 42,049 45,018 39,242 41,382
701-4135-75-0000 SS INSURANCE WC 4,483 4,546 4,727 5,994 5,980 5,156 4,985
701-4211-75-0000 SS OFFICE SUPPLIES - 100 934 - 150 150 150
701-4212-75-0000 SS MOTOR FUELS 8,945 8,607 7,250 7,022 9,063 10,094 13,704
701-4226-75-0000 SS GENERAL SUPPLIES 1,282 1,042 2,340 1,721 1,561 2,042 2,500
701-4300-75-0000 SS AUDITOR 7,443 7,476 6,706 7,799 8,250 7,996 8,268
701-4309-75-0000 SS IT & SFTW SUPPORT 13,612 15,284 19,635 19,168 20,506 20,220 22,990
701-4310-75-0000 SS MISC CONTRACTED SERVICES 1,704 2,501 121 615 9,900 3,138 3,500
701-4325-75-0000 SS COMMUNICATIONS 3,263 3,267 2,144 4,824 5,400 4,980 5,378
701-4335-75-0000 SS BKUP RESTORATION COSTS 5,123 - 2,624 405 10,000 10,000 10,000
701-4339-75-0000 SS EQUIP REPAIRS & MAINTENANCE 35,085 4,690 8,422 8,990 9,750 4,314 9,250
701-4341-75-0000 SS TRAINING, CONF. & MTG.- - 780 780 780 780 800
701-4341-75-0100 SS TUITION- CERTIFICATIONS 1,170 904 - 46 390 100 50
701-4342-75-0000 SS MEMBERSHIP & DUES 1,131 - 260 - 520 - -
701-4350-75-0000 SS PRINTING AND POSTAGE 2,476 3,488 4,599 3,145 4,200 3,706 4,200
701-4365-75-0000 SS INSURANCE PROPERTY/ LIABILITY 11,686 10,414 13,164 13,101 12,155 12,770 14,450
701-4375-75-0000 SS MCES WASTE TREATMENT CHARGE 708,567 733,670 712,664 719,437 711,023 711,020 760,026
701-4381-75-0000 SS ELECTRIC AND GAS UTILITIES 8,609 8,719 11,934 11,534 12,950 9,781 12,256
TOTAL 1,133,409$ 1,134,511$ 1,118,027$ 1,103,140$ 1,164,982$ 1,140,118$ 1,215,155$
SEWER OPERATIONS
34
Fiscal Year 2023 12/31/2018 EXHIBIT C
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
SEWER OPERATIONS
OPERATING INCOME (LOSS)3,258$ 77,889$ 106,854$ 211,145$ 154,998$ 207,462$ 208,662$
OTHER (INCOME) / EXPENSE
701-3723-0-0-00 SEWER CONNECTION FEES (22,100)$ (1,700)$ (1,750)$ -$ -$ -$ -$
701-3891-0-0-00 SS MISCELLANEOUS INCOME (650) (650) (650) (1,480)(100)(500)(500)
701-3910-0-0-00 SS SALE OF ASSETS - - - (600) - - -
701-4499-75-0000 SS MISCELLANEOUS EXPENSE 100 100 1,083 864 500 850 950
TOTAL (22,650)$ (2,250)$ (1,317)$ (1,216)$ 400$ 350$ 450$
NET INCOME (LOSS) BEFORE DEPRECIATION 25,908$ 80,139$ 108,171$ 212,361$ 154,598$ 207,112$ 208,212$
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 2023
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
REVENUES
301-3101-0-0-00 PROPERTY TAX LEVY/MVHC 162,542$ 167,478$ 185,517$ 197,712$ 209,414$ 205,226$ 209,414$
301-3804-0-0-00 REFUNDS AND REIMBURSEMENTS 1,131 857 460 230 500 502,104 500
301-3810-0-0-00 INVESTMENT INCOME - 121 745 (403) 75 75 500
301-3920-0-0-00 TRANSFER - GENERAL FUND - - - - - - -
301-3920-0-0-00 TRANSFER - HRA PROJECTS FUND - - - - - - -
TOTAL 163,673$ 168,456$ 186,722$ 197,539$ 209,989$ 707,405$ 210,414$
EXPENDITURES
301-4110-00-0000 REGULAR EMPLOYEE 90,719$ 95,314$ 83,111$ 88,941$ 96,380$ 95,300$ 104,280$
301-4121-00-0000 PERA 6,775 7,114 6,304 6,556 7,229 7,461 7,821
301-4122-00-0000 FICA/MEDICARE 6,718 7,180 6,358 6,814 7,373 7,292 7,977
301-4131-00-0000 INSURANCE HEALTH 12,179 12,508 11,385 9,206 5,945 5,335 6,224
301-4135-00-0000 INSURANCE WC 878 1,034 1,038 890 855 804 785
301-4300-00-0000 PROFESSIONAL SERVICES 4,389 3,987 3,709 4,159 6,500 5,000 9,000
301-4302-00-0100 GENERAL CITY PLANNER SERVICES 21,985 20,706 3,723 2,398 20,000 29,731 35,000
301-4321-00-0000 GMHC - PROGRAM FEE 985 755 525 240 240 185 150
301-4324-00-0000 ECONOMIC DEVELOPMENT 3,090 2,250 - - -
301-4343-00-0000 RE-DEVELOPMENT / HOUSING PLANNER 1,248 10,165 21,366 11,267 27,500 5,000 27,500
301-4499-00-0000 MISCELLANEOUS EXPENSE - - - - -
301-4920-00-0000 TRANSFERS-OUT - - - - -
TOTAL 148,966$ 161,013$ 137,519$ 130,471$ 172,022$ 156,108$ 198,737$
NET CHANGE 14,707$ 7,443$ 49,203$ 67,068$ 37,967$ 551,297$ 11,677$
BEGINNING FUND BALANCE 48,865$ 63,572$ 71,015$ 120,218$ 187,286$ 187,286$ 738,583$
ENDING FUND BALANCE 63,572$ 71,015$ 120,218$ 187,286$ 225,253$ 738,583$ 750,260$
HOUSING & REDEVELOPMENT AUTHORITY
37
Fiscal Year 2023
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
REVENUES
230-3360-0-0-00 GRANT REVENUE -$ -$ -$ -$ -$ -$
230-3520-0-0-00 FORFEITURES 12,964 11,205 11,965 7,531 5,250 42,426 10,000
230-3810-0-0-00 INVESTMENT INCOME 491 1,435 1,008 (247) 75 25 50
230-3891-0-0-00 MISCELLANEOUS INCOME - - - - - -
230-3910-0-0-00 SALE OF ASSETS - - - - - - -
230-3920-0-0-00 TRANSFER-IN - - - - - - -
TOTAL 13,455$ 12,640$ 12,973$ 7,284$ 5,325$ 42,451$ 10,050$
EXPENDITURES
230-4221-00-0000 SUPPLIES- EQUIPMENT -$ -$ -$ 10,806$ 3,500$ 7,815$ 12,150$
230-4226-00-0000 GENERAL SUPPLIES - - 25 - - - -
230-4310-00-0000 EAST METRO SWAT MEMBERSHIP - - 4,000 4,000 4,500 4,000 5,000
230-4341-00-0000 TRAINING - - - - - - -
230-4499-00-0000 MISCELLANEOUS EXPENSE 1,454 3,170 913 238 850 896 900
230-4530-00-0000 POLICE EQUIPMENT PURCHASED 5,715 - 7,486 - - -
TOTAL 7,169$ 3,170$ 4,938$ 22,530$ 8,850$ 12,711$ 18,050$
NET CHANGE 6,286$ 9,470$ 8,035$ (15,246)$ (3,525)$ 29,740$ (8,000)$
BEGINNING FUND BALANCE 30,539 36,825 46,295 54,330 39,084 39,084 68,824
ENDING FUND BALANCE 36,825$ 46,295$ 54,330$ 39,084$ 35,559$ 68,824$ 60,824$
FORFEITURE FUND
38
Fiscal Year 2023
ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET
2018 2019 2020 2021 2022 2022 2023
REVENUES
601-3410-0-0-00 RENTAL RECEIPTS (SCHOOL DISTRICT)127,300$ 127,300$ 127,300$ 127,300$ 127,300$ 127,300$ 127,300$
601-3810-0-0-00 INTEREST EARNINGS 787 432 - (539) 50 50 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 90,185 94,694 96,588 100,451 105,474 105,474 120,000
TOTAL 218,272$ 222,426$ 223,888$ 310,363$ 232,824$ 232,824$ 247,350$
EXPENDITURES
601-4110-00-0000 CC REGULAR EMPLOYEE 31,199$ 32,291$ 29,978$ 30,493$ 33,137$ 34,432$ 36,291$
601-4111-00-0000 CC OVERTIME EMPLOYEE 199 588 142 365 225 183 225
601-4121-00-0000 CC PERA 2,505 2,557 2,432 2,135 2,502 2,715 2,739
601-4122-00-0000 CC FICA/MEDICARE 2,545 2,604 2,443 2,627 2,552 2,757 2,793
601-4131-00-0000 CC INSURANCE HEALTH 5,858 6,137 6,461 6,380 8,251 7,800 8,268
601-4135-00-0000 CC INSURANCE WC 700 1,233 1,494 1,449 1,359 1,375 1,359
601-4226-00-0000 CC GENERAL SUPPLIES 1,732 6,027 5,769 4,850 5,500 5,453 5,500
601-4309-00-0000 CC CONTRACTED SECURITY MONITORING 812 60 541 487 535 563 535
601-4310-00-0000 CC RUGS AND REFUSE SERVICES 3,468 4,514 4,801 5,160 5,645 7,145 5,645
601-4325-00-0000 CC COMMUNICATIONS 1,097 861 859 394 520 520 520
601-4340-00-0000 CC REPAIRS & MAINTENANCE 21,846 50,726 24,986 37,260 30,000 35,640 35,000
601-4381-00-0000 CC ELECTRIC & GAS UTILITIES 63,954 68,783 61,623 67,133 69,823 78,000 80,000
601-4365-00-0000 CC INSURANCE PROPERTY / LIABILITY 4,369 4,778 4,668 4,766 4,833 7,750 7,950
TOTAL 140,284$ 181,159$ 146,197$ 163,499$ 164,882$ 184,333$ 186,825$
NET INCOME 77,987 41,267 77,691 146,864 67,942 48,491 60,525
TRANSFER TO BUILDING IMP FUND (90,185) (94,694) - (60,000) (105,474) (105,474) (110,000)
BEGINNING FUND BALANCE 53,175 40,977 (12,450) 65,241 152,105 152,105 95,122
ENDING FUND BALANCE 40,977$ (12,450)$ 65,241$ 152,105$ 114,573$ 95,122$ 45,647$
COMMUNITY SERVICE CENTER
39
Capital Equipment Building Improvements Street Improvements Public Utilities Infrastructure Stormwater Improvements Park Improvements CAPITAL FUNDS 40
Fiscal Year 2023
SOURCES 2022
Est. Actual
2022 2023 2024 2025 2026 2027 2028-2033 2034-2039
Capital Improvement Levy 308,200$ 308,200$ 338,200$ 368,200$ 398,200$ 428,200$ 458,000$ 3,379,200$ 4,166,400$
Infrastructure Transfer 90,000 90,000 90,000 90,000 90,000 90,000 90,000 270,000 270,000
Trade/Sale of Equipment 38,223 72,545 55,000 35,000 35,000 35,000 35,000 210,000 210,000
Donations/Grants - 303,021 424,079 - - - - - 33,000
GF Excess Fund balance Transfer (1)140,000 140,000 100,000 - - - - - -
Interest / Equipment note proceeds 3,500 3,500 7,500 7,500 7,500 7,500 7,500 867,487 12,000
TOTAL 579,923$ 917,266$ 1,014,779$ 500,700$ 530,700$ 560,700$ 590,500$ 4,726,687$ 4,691,400$
Uses
Police 168,997$ 181,216$ 230,824$ 250,735$ 217,619$ 142,140$ 147,095$ 1,540,253$ 1,495,466$
Fire 91,940 132,916 220,269 133,666 212,886 103,477 240,679 1,026,485 1,317,580
Administration/Finance 33,116 2,862 32,500 10,525 60,618 50,000 13,367 149,035 149,667
Streets 124,419 116,198 58,545 3,296 151,565 - 5,000 118,870 465,274
Parks 78,607 62,451 126,366 7,102 16,479 101,350 28,105 279,361 387,911
DAILY OPERATIONS-MINIMAL EQUIPMENT NEEDS 497,079 495,643 668,505 405,323 659,166 396,966 434,247 3,114,004 3,815,898
NET CHANGE BEFORE BIG TICKET ITEMS BELOW 82,844$ 421,623$ 346,274$ 95,377$ (128,466)$ 163,734$ 156,253$ 1,612,683$ 875,502$
SPECIFIC OPERATIONS - EQUIPMENT NEEDS
Scheduled Items
Fire Engines*- 300,921 424,079 - - - - 863,487 -
SCBA COMPLETE PACK - - 218,700 - - - - - -
Dump Trucks (moved 1 DT to utility fund)- - - 230,000 - - - 251,528 331,870
2008 F750 High Ranger Aerial Truck - - - - - - 195,806 - -
1991 FIRE UTILITY TRUCK (rebuild vs replace)105,000 105,000 - - - - - - -
1999 Parks 4500 Tractor - - - - - 57,765 - - -
SIGNIFICANT ITEMS 105,000 405,921 642,779 230,000 - 57,765 195,806 1,115,015 331,870
NET CHANGE (22,156)$ 15,702$ (296,505)$ (134,623)$ (128,466)$ 105,969$ (39,553)$ 497,668$ 543,633$
BEGINNING CASH BALANCE 840,767$ 840,767$ 856,469$ 559,964$ 425,342$ 296,875$ 402,844$ 363,290$ 860,958$
ENDING CASH BALANCE 818,611$ 856,469$ 559,964$ 425,342$ 296,875$ 402,844$ 363,290$ 860,958$ 1,404,591$
* CURRENT PLAN IS TO FINANCE FUTURE ENGINE PURCHASES, UNLESS POST 2023 DEBY LEVY FUNDING IS AVAILABLE
CAPITAL EQUIPMENT 2023 - 2039
(1) 2022 Transfer based on Audited 2021 General Fund results and Fund balance policy, 2023 Transfer based on estimated General Fund operating result and Fund balance policy.
41
Fiscal Year 2023
2022
EST. ACTUAL
2022 2023 2024 2025 2026 2027 2028-2033 2034-2039
Police Department
Squads 49,387 49,188 52,631 165,788 57,473 118,395 56,922 599,220 711,571
Unmarked 32,630 38,207 46,000 48,760 50,223 - 51,729 228,049 260,645
Retired to Other Services 845 1,800 - 896 923 951 - 5,421 5,152
Technology - 6,949 98,893 1 86,926 - - 378,338 292,941
Specialty Equipment 8,636 5,915 17,767 20,111 8,569 15,616 31,749 117,761 126,865
Investigative Equipment 5,000 3,150 - 965 2,380 - 5,996 9,831 11,563
General Equipment 72,500 76,007 15,533 14,213 11,125 7,179 699 201,633 86,729
TOTAL PD 168,997$ 181,216$ 230,824$ 250,735$ 217,619$ 142,140$ 147,095$ 1,540,253$ 1,495,466$
Fire Department
Apparatus 105,000 411,335 514,079 - 70,000 9,000 103,195 863,487 607,340
Station Based Equipment - - - 1,920 17,535 - - 64,188 76,244
Protective Gear 14,478 16,155 218,700 29,648 6,149 9,121 9,721 123,303 109,063
Technology 9,012 7,531 13,369 6,618 7,402 656 19,485 48,559 56,409
Protective Equipment/Tools 2,650 38,016 44,000 26,979 39,599 10,100 29,458 117,696 87,024
Office Furniture - - 5,000 1,000 6,500 5,700 11,871 25,776 38,044
Debt Service Payments 65,800 65,800 67,900 67,500 65,700 68,900 66,950 646,962 343,456
TOTAL FD 196,940$ 538,837$ 863,048$ 133,666$ 212,886$ 103,477$ 240,679$ 1,889,972$ 1,317,580$
Administration/Finance
Computer Hardware 18,464 1,189 22,500 10,525 15,618 - 13,367 74,564 68,667
Computer Software - - - - 15,000 - - 27,500 33,000
Furniture and Equipment 5,000 1,673 5,000 - 30,000 50,000 - 10,000 40,000
Council Chambers 9,652 - 5,000 - - - - 36,971 8,000
TOTAL AF 33,116$ 2,862$ 32,500$ 10,525$ 60,618$ 50,000$ 13,367$ 149,035$ 149,667$
DEPARTMENTAL SUMMARIES 2023-2039
42
Fiscal Year 2023
2022
EST. ACTUAL
2022 2023 2024 2025 2026 2027 2028-2033 2034-2039
DEPARTMENTAL SUMMARIES 2023-2039
PUBLIC WORKS
Streets Department
Fleet replacements 89,950 75,708 58,545 - 143,083 - - 72,962 258,670
Plows/Dump trucks - - - 230,000 - - - 251,528 331,870
Heavy Equipment - 7,000 - - - - 195,806 - 136,152
Speciality Equipment 34,469 33,490 - 3,296 8,482 - 5,000 45,908 70,452
TOTAL 124,419$ 116,198$ 58,545$ 233,296$ 151,565$ -$ 200,806$ 370,398$ 797,144$
Parks Department
Fleet replacements 53,000 57,601 - - - 55,315 - 124,197 92,354
Heavy Equipment 5,857 - 74,000 2,750 13,183 57,765 27,126 18,947 40,707
Mowers - - 45,744 1,280 - 4,074 - 64,416 187,054
Field Maintenance 18,906 4,850 - - - 20,368 - 7,061 27,373
Rink Maintenance - - 249 640 - 13,873 - 30,316 4,869
Speciality Equipment 845 - 6,374 2,432 3,296 7,720 979 34,424 35,553
TOTAL 78,607$ 62,451$ 126,366$ 7,102$ 16,479$ 159,115$ 28,105$ 279,361$ 387,911$
TOTAL PW 203,027$ 178,649$ 184,911$ 240,398$ 168,044$ 159,115$ 228,912$ 649,759$ 1,185,055$
GRAND TOTAL 602,079$ 901,564$ 1,311,284$ 635,323$ 659,166$ 454,731$ 630,053$ 4,229,019$ 4,147,767$
43
Fiscal Year 2023
SOURCES 2022
EST. ACTUAL
2022 2023 2024 2025 2026 2027 2028-2033 2034-2039
Community Center Fund Transfer 105,474$ 105,474$ 110,000$ 115,000$ 120,000$ 125,000$ 130,000$ 810,000$ 840,000$
Reimbursement for Liquor Stores - 4,500 110,000 82,960 21,600 15,000 66,460 36,000
GF Excess Fund balance Transfer (1)- - - - - - -
Building Improvement Levy (2)88,000 88,000 93,000 98,000 103,000 108,000 113,000 718,000 720,000
TOTAL 193,474$ 193,474$ 207,500$ 323,000$ 305,960$ 254,600$ 258,000$ 1,594,460$ 1,596,000$
USES City Hall/Community Center 166,550$ 267,364$ 46,500$ 97,500$ 216,000$ 175,000$ 56,000$ 476,073$ 252,778$
Fire Station - - 98,700 48,500 12,500 53,000 50,000 179,865 137,500
Public Works - 13,470 7,500 - 40,640 35,000 210,000 403,996 245,500
Park Shelters - - 9,000 14,000 31,950 15,000 20,000 93,180 81,000
Liquor Stores - - 4,500 110,000 82,960 21,600 15,000 66,460 36,000
TOTAL 166,550$ 280,834$ 166,200$ 270,000$ 384,050$ 299,600$ 351,000$ 1,219,573$ 752,778$
NET CHANGE 26,924 (87,360) 41,300 53,000 (78,090) (45,000) (93,000) 374,887 843,222
BEGINNING CASH BALANCE 698,664 698,664 611,304 652,604 705,604 627,514 582,514 489,514 864,401
ENDING CASH BALANCE 725,588$ 611,304$ 652,604$ 705,604$ 627,514$ 582,514$ 489,514$ 864,401$ 1,707,623$
(1) Transfer of Excess GF fund balance if available.
(2) Additional Building Improvement Levy of $5,000 annually, paused for 2021, on schedule for 2023. Tops out at $120,000 in 2029.
BUILDINGS IMPROVEMENT PLAN 2023 - 2039
44
Fiscal Year 2023
SOURCES 2022
Est. Actual
2022 2023 2024 2025 2026 2027 2028-2033 2034-2039
Bond Proceeds 2,390,000$ 2,385,000$ -$ 2,637,900$ 2,412,260$ -$ 2,493,630$ 15,076,110$ 9,373,000$
Road Improvement Levy (1)1,985,860 1,985,860 1,989,110 2,168,319 2,029,592 2,107,469 1,990,398 12,225,563 7,803,161
Prepaid Assessments 188,950 151,160 37,790 303,722 215,748 - 169,861 1,272,728 922,636
Annual Assessment collections (2)195,000 195,000 185,250 194,513 204,238 194,026 203,728 839,347 434,600
MSA Funds - - - - - - - - -
Grant Funding - - - - - - - - -
Debt Levy Reduction Funding 341,989 341,989 358,258 4,896 143,521 147,510 141,010 570,112 580,105
Infrastructure levy 65,000 65,000 70,000 75,000 80,000 90,000 95,000 100,000 105,000
Stromwater / Water & Sewer Capital Funds 47,989 47,989 - - - - - - -
Miscellaneous - - - - - - - - -
TOTAL 5,214,788$ 5,171,998$ 2,640,408$ 5,384,350$ 5,085,359$ 2,539,006$ 5,093,627$ 30,083,860$ 19,218,502$
USES
Streets/Utilities Reconstruction 2,014,816$ 1,966,827$ 393,365$ 2,291,799$ 2,618,345$ 511,349$ 2,056,625$ 15,354,306 10,823,987
Sealcoating / Reclimite - - 35,000 40,000 45,000 - 55,000 225,000 275,000
Sidewalks/Street Lights - - - - - - - 492,239 1,723,111
Road Improvement debt 2,327,849 2,327,849 2,347,368 2,173,215 2,173,113 2,254,979 2,131,408 12,795,675 8,383,266
Issuance costs 71,700 78,957 - 85,732 78,398 - 81,043 489,974 304,623
Miscellaneous - - - - - - - - -
TOTAL 4,414,365$ 4,373,633$ 2,775,733$ 4,590,747$ 4,914,856$ 2,766,328$ 4,324,076$ 29,357,194$ 21,509,987$
NET CHANGE 800,423$ 798,365$ (135,325)$ 793,603$ 170,503$ (227,323)$ 769,551$ 726,666$ (2,291,485)$
BEGINNING ACTIVITY 2,010,909 2,811,331 3,609,696 3,474,371 4,267,974 4,438,477 4,211,155 4,980,705 5,707,371
CUMULATIVE ACTIVITY 2,811,331$ 3,609,696$ 3,474,371$ 4,267,974$ 4,438,477$ 4,211,155$ 4,980,705$ 5,707,371$ 3,415,887$
(1) PER 2023 DEBT LEVY PROGRAM SEE EXHIBIT A
(2) Estimate based on 5 yr. average collections, adjusted for inflation
STREETS IMPROVEMENT PLAN 2023 - 2039
45
Fiscal Year 2023
SOURCES 2022
Est. Actual
2022 2023 2024 2025 2026 2027 2027-2032 2033-2038
Interfund Loan collections (1)204,767 - 198,076 191,385 179,074 172,679 166,283 - -
Utility Fund Transfer (2)- - - 140,000 140,000 140,000 840,000 840,000
Connection fees 40,000 9,500 300,000 - - - - 450,000 -
Interest and other income 16,000 15,000 15,000 16,100 15,000 15,000 16,500 65,000 62,700
TOTAL 260,767$ 513,076$ 207,485$ 334,074$ 327,679$ 322,783$ 1,355,000$ 902,700$
USES
Water Infrastructure 52,500 645,261 238,675 43,450 72,100 97,500 185,400 1,276,535 220,530
Water Equipment 905 - 31,206 197,200 9,669 11,949 9,292 61,665 342,825
Sewer Infrastructure - 67,071 - - 10,000 - 15,000 60,000 -
Sewer Equipment 905 - 31,206 2,200 9,669 11,949 9,292 175,161 342,825
Transfer to street reconstruction 140,000 140,000 140,000 420,000 420,000
Fiber Infrastructure 115,000 8,400 90,000 - - - - 22,000 29,000
TOTAL 169,310$ 720,732$ 391,087$ 242,850$ 241,437$ 261,399$ 358,984$ 2,015,361$ 1,355,179$
NET CHANGE 91,457$ (720,732)$ 121,990$ (35,365)$ 92,637$ 66,280$ (36,201)$ (660,361)$ (452,479)$
BEGINNING CASH BALANCE 3,062,603 3,062,603 2,341,871 2,463,861 2,428,496 2,521,133 2,587,413 2,551,212 1,890,851
ENDING CASH BALANCE 3,154,060$ 2,341,871$ 2,463,861$ 2,428,496$ 2,521,133$ 2,587,413$ 2,551,212$ 1,890,851$ 1,438,371$
(1) Principal collection of $959,326 delayed to 2023.
(2) Utility Fund Transfer available after retirement of Water Bonds in 2024
UTILITIES INFRASTRUCTURE 2023 - 2039
46
Fiscal Year 2023
SOURCES 2022
EST. ACTUAL
2022 2023 2024 2025 2026 2027 2028-2033 2034-2039
Stormwater fees UB 219,812$ 219,104$ 230,059$ 241,562$ 253,640$ 258,713$ 263,887$ 1,537,060$ 1,552,431$
Grants-Industrial Park Flooding (1)- - - - - - 250,000 -
Miscellaneous / Interest 1,900 2,900 2,400 2,700 4,000 4,000 4,000 55,000 72,000
TOTAL 221,712$ 222,004$ 232,459$ 244,262$ 257,640$ 262,713$ 267,887$ 1,842,060$ 1,624,431$
USES
Stormwater Maintenance 302,000$ 213,903$ 220,000$ -$ -$ -$ 95,000$ 325,000$ 515,000$
Flood Improvements (1)- - - - - - - 850,000 -
Water Quality 59,985 36,163 58,525 39,535 30,577 166,653 32,765 317,068 682,626
Mandates 13,850 6,000 9,000 9,425 9,866 10,325 10,801 85,929 128,727
Annual Reconstruction - - - - - - - - -
TOTAL 375,835 256,066 287,525 48,960 40,444 176,978 138,565 1,577,997 1,326,353
NET CHANGE (154,123)$ (34,062)$ (55,066)$ 195,302$ 217,197$ 85,735$ 129,322$ 264,063$ 298,077$
BEGINNING CASH BALANCE 263,875 263,875 229,813 174,747 370,049 587,246 672,981 802,303 1,066,366
ENDING CASH BALANCE 109,752$ 229,813$ 174,747$ 370,049$ 587,246$ 672,981$ 802,303$ 1,066,366$ 1,364,444$
(1) Currently project on hold to complete with a future redevelopment, budget includes 2030 placeholder costs of 850k and 250k in grant revenues.
$592,399.00
STORMWATER 2023 - 2039
47
Fiscal Year 2023
2022
Est. Actual
2022 2023 2024 2025 2026 2027 2028-2033 2034-2039
SOURCES
Park Dedication Fees 25,000$ 3,000$ 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ 9,000$ 9,000$
Park improvement levy 5,000 5,000 10,000 15,000 20,000 25,000 30,000 270,000 300,000
Interfund Loans / Transfers - 177,000 - - - - - - -
Donations 900 300 900 900 900 900 900 5,795 5,853
TOTAL 30,900$ 185,300$ 12,400$ 17,400$ 22,400$ 27,400$ 32,400$ 284,795$ 314,853$
USES
Central Park -PD Fee - - 10,000 - - - - -
Central Park -PI Levy 1,678 -
Emerald Park -PD Fee - - - - - - - -
Emerald Park -PI Levy 800 -
Salo Park -PD Fee - - - - - - - -
Salo Park - PI Levy - -
Silver Point Park -PD Fee - - 141,300 - - - - -
Silver Point Park -PI Levy 800 -
Trillium Park -PD Fee - - - - - - - -
Trillium Park -PI Levy 4,024 -
Water Tower Park -PD Fee - - - - - - - -
Water Tower Park -PI Levy - -
WSB Park Evaluation study - -
Interfund loan payments 4,500 4,500 4,613 4,728 14,848 17,098 19,285 119,211 57,075
TOTAL 4,500 11,802 151,300 - - - - -
NET CHANGE -PD Fee 25,000$ 3,000$ (149,800)$ 1,500$ 1,500$ 1,500$ 1,500$ 9,000$ 9,000$
NET CHANGE -PI Levy 500 173,854 5,387 10,272 5,152 7,902 10,715 150,789 242,925
BEG. CASH BAL. -PD Fee 310,499 310,499 313,499 163,699 165,199 166,699 168,199 168,199 177,199
BEG. CASH BAL. -PI Levy 1,078 1,078 174,932 180,319 190,591 195,743 203,645 203,645 354,435
END CASH BAL. -PD Fee 335,499$ 313,499$ 163,699$ 165,199$ 166,699$ 168,199$ 169,699$ 177,199$ 186,199$
END CASH BAL. -PI Levy 1,578$ 174,932$ 180,319$ 190,591$ 195,743$ 203,645$ 214,360$ 354,435$ 597,359$
PARK IMPROVEMENT 2023 - 2039
48
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49
•Street Improvements •Tax Abatement and Lease Revenue DEBT SERVICE FUNDS 50
Fiscal Year 2022 - 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
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 60,000 150,000 - 2,075,000
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 35,400 72,350 42,804 517,959
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 96,000 222,950 43,404 2,605,484
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)$ (26,065)$ 33,571$ 174,174$ (319,392)$ (1)
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - - - - - - - - - - - -
BOND FUND 345 CLOSED AND TRANSFERED TO INFRASTRUCTURE FUND (529,202) - - - - - - - - - - - (529,202)
PROJECT SAVINGS TRANSFERED IN - - - - - - - - - - - - - -
DLR TRANSFERS IN 86,870 - - - - - - - - - - - 15,000 101,870
TOTAL OTHER FINANCING SOURCES (442,332) - - - - - - - - - - - 15,000 - - (427,332)
NET CHANGE IN FUND BALANCE (711,324)$ 7,835$ 12,723$ 8,820$ 8,578$ (58,645)$ (1,245)$ 167$ (33,187)$ (19,830)$ (120,620)$ (36,676)$ (11,065)$ 33,571$ 174,174$ (746,724)$
FUND BALANCE - JANUARY 1 2022 923,039 163,230 197,877 89,044 151,048 336,304 178,114 174,199 342,156 267,563 377,061 480,316 87,575 197,131 57,159 4,021,816
EST. FUND BALANCE - DECEMBER 31 2022 211,716$ 171,065$ 210,600$ 97,864$ 159,626$ 277,659$ 176,869$ 174,366$ 308,969$ 247,733$ 256,441$ 443,640$ 76,510$ 230,702$ 231,333$ 3,275,092$
1) Deby Levy Reduction plan called for use of Fund Balance
STREET IMPROVEMENT DEBT SERVICE FUNDS
51
Fiscal Year 2023 - 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 2022 DS Fund
Combined
Budget
503/345 365 512 514 516 518 520 522 524 526 528 530 532 534 538 540 2023
REVENUES
STREET IMPROVEMENT LEVY, LESS DLR -$ 103,040$ 181,524$ 108,419$ 97,156$ 106,358$ 75,914$ 151,488$ 144,286$ 79,315$ 192,523$ 137,988$ 81,430$ 178,253$ 158,508$ 192,907$ 1,989,109$
SPECIAL ASSESSMENTS 6,750 - 12,861 3,877 8,752 23,001 13,110 15,044 21,318 3,895 23,417 28,902 - 19,000 36,425 41,502 257,854
INVESTMENT INCOME 7,500 2,000 2,900 1,450 2,350 3,750 2,700 2,550 4,250 3,500 3,750 5,700 1,100 3,120 4,100 2,500 53,220
OTHER - - - - - - - - - - - - - - - -
TOTAL REVENUES 14,250 105,040 197,285 113,746 108,258 133,109 91,724 169,082 169,854 86,710 219,690 172,590 82,530 200,373 199,033 236,909 2,300,183
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 170,000 155,000 180,000 95,000 105,000 150,000 105,000 135,000 170,000 95,000 160,000 155,000 65,000 175,000 150,000 - 2,065,000
INTEREST 1,870 7,125 13,800 13,900 20,700 22,587 14,450 33,870 38,612 21,388 57,450 70,175 32,900 67,475 35,010 86,473 537,785
PAYING AGENT FEES 2,500 450 250 400 250 150 550 450 450 450 - - 450 450 450 450 7,700
PROFESSIONAL SERVICE 3,000 250 250 150 125 150 150 150 150 150 150 150 150 150 150 150 5,425
TOTAL EXPENDITURES 177,370 162,825 194,300 109,450 126,075 172,887 120,150 169,470 209,212 116,988 217,600 225,325 98,500 243,075 185,610 87,073 2,615,910
REVENUES OVER (UNDER) EXPENDITURES (163,120)$ (57,785)$ 2,985$ 4,296$ (17,817)$ (39,778)$ (28,426)$ (388)$ (39,358)$ (30,278)$ 2,090$ (52,735)$ (15,970)$ (42,702)$ 13,423$ 149,836$ (315,727)$ (1)
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - - - - - - - - - - - - - - -
BOND FUND CLOSED AND TRANSFERED IN - - - - - - - - - - - - - - - - -
PROJECT SAVINGS TRANSFERED IN - - - - - - - - - - - - - - - - -
DLR TRANSFERS IN - 55,000 - - - - - - - - - - 20,000 - - - 75,000
TOTAL OTHER FINANCING SOURCES - 55,000 - - - - - - - - - - 20,000 - - - 75,000
NET CHANGE IN FUND BALANCE (163,120)$ (2,785)$ 2,985$ 4,296$ (17,817)$ (39,778)$ (28,426)$ (388)$ (39,358)$ (30,278)$ 2,090$ (52,735)$ 4,030$ (42,702)$ 13,423$ 149,836$ (240,727)$
EST FUND BALANCE - JANUARY 1 2023 211,716 171,065 210,600 97,864 159,626 277,659 176,869 174,366 308,969 247,733 256,441 443,640 76,510 230,702 231,333 97,837 3,043,759
EST. FUND BALANCE - DECEMBER 31 2023 48,596$ 168,280$ 213,585$ 102,160$ 141,809$ 237,881$ 148,443$ 173,978$ 269,611$ 217,455$ 258,531$ 390,905$ 80,540$ 188,000$ 244,756$ 247,673$ 2,803,033$
1) Deby Levy Reduction plan called for use of Fund Balance
STREET IMPROVEMENT DEBT SERVICE FUNDS
52
Fiscal Year 2022 - Estimated Actual
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 2022 444,577$ 530,911$
EST. FUND BALANCE - DECEMBER 31 2022 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
53
Fiscal Year 2023 - Budget
EMERALD PARK HISP / MIRROR LAKE
502 536 502/536 311
REVENUES
TAX ABATEMENT/ LEASE REVENUE LEVY 105,630$ (1)68,153$ 173,783$ 324,289$ (1)
ISD DEBT CONTRIBUTION - - - -
INVESTMENT INCOME 1,500 850 2,350 4,500
OTHER- HISP GRANT - - - -
TOTAL REVENUES 107,130$ 69,003$ 176,133$ 328,789$
EXPENDITURES
DEBT SERVICE:
PRINCIPAL 110,000 90,000 200,000 385,000
INTEREST 8,700 6,500 15,200 13,320
PAYING AGENT FEES 115 450 565 200
PROFESSIONAL SERVICE 250 250 500 500
TOTAL EXPENDITURES 119,065 97,200 216,265 399,020
REVENUES OVER (UNDER) EXPENDITURES (11,935)$ (28,197)$ (40,132)$ (70,231)$
OTHER FINANCING SOURCES (USES)
CAPITALIZED INTEREST - - - -
TRANSFERS IN - - - -
TOTAL OTHER FINANCING SOURCES - - - -
NET CHANGE IN FUND BALANCE (11,935)$ (28,197)$ (40,132)$ (70,231)$
EST. FUND BALANCE - DECEMEBER 31 2022 409,400$ 466,046$
EST. FUND BALANCE - DECEMBER 31 2023 369,268$ 395,815$
1) Deby Levy Reduction plan calles for reduced levy
TAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDS
COMBINED TAX
ABATEMENT
PUBLIC
FACILITIES LEASE
REVENUE
54
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55
•Budget Calendar
•How Are My Taxes Used?
•Salaries
•City Fund Balances
•Financial Management Policy
•Exhibit A
BUDGET INFORMATION
56
St. Anthony Budget Calendar followed for 2023 Budget
(Significant Steps)
January 12-14, 2022 Goal Setting, Financial Management and Planning.
February 8, 2022 Public Hearing to provide residents with an opportunity to have input in the 2023 Budget process.
March 22, 2022 Council work session to review proposed infrastructure schedule and resulting
April - May, 2022 City Manager & Staff Meetings to discuss:
» Discussion on 2023 Operating Budget
» Evaluating 15-Year Capital Equipment needs.
July 12,2022 Public hearing to review and approve 2023 Debt Levy and future Road improvement schedule
August 8, 2022 Council work session to review initial Overall 2023 Property Tax Levy and General Fund Budget
August 23, 2022 Presentation of Proposed 2023 Budget & Property Tax Levy to the City Council
September 13, 2022 Public Hearing to pass resolution setting the Preliminary 2023
Budget and Property Tax Levy
December 13, 2022 Presentation of 2023 Budget and Final Property Tax Levy with Public Input:
» Approving the Final 2023 Budget and Property Tax Levy
» Adoption of 2023 Budget and Property Tax Levy
57
AVERAGE HOME VALUATION = $396,000
ANNUAL BUDGET TAXES =$1,571.21
ROAD LEVY TAXES = $570.35
PUBLIC FACILITIES - P/W & FIRE $92.99
TAX ABATEMENT $49.83
CAPITAL IMPROVEMENTS $146.58
TOTAL CITY PROPERTY TAXES = $2,430.96
2023 TAX LEVY % OF TAXES
EXPENDITURES BUDGET EXPENDITURES BUDGET PAID
Mayor / Council 120,143$ 98,821$ 1.80%28.34$
Cable Franchise 58,409 - 0.00%-
General Management 203,146 167,094 3.05%47.91
Administrative Services 144,876 119,165 2.17%34.17
Financial Services 392,374 134,920 2.46%38.69
Assessing 83,480 68,665 1.25%19.69
Legal 142,000 100,000 1.82%28.67
Planning 90,005 74,032 1.35%21.23
City Buildings 247,308 203,419 3.71%58.33
Emergency Management 96,149 79,086 1.44%22.68
Police Protection 3,176,272 2,116,148 38.62%606.78
Lauderdale Contract 860,310 - 0.00%-
Dare Education - - 0.00%-
Fire Protection 1,529,583 1,203,966 21.97%345.23
Inspections, Building/Plumbing/Heating/Health 164,100 40,852 0.75%11.71
Animal Control - - 0.00%-
Public Works 898,851 575,817 10.51%165.11
Parks 394,074 324,138 5.92%92.94
Other Expenditures (operating transfers)173,508 173,508 3.17%49.75
GENERAL FUND TOTAL EXPENDITURES 8,774,588$ 5,479,630$ 100.00%$1,571.21
ROAD LEVY 1,989,109$ $570.35
PUBLIC FACILITIES - P/W & FIRE 324,289$ $92.99
TAX ABATEMENT 173,783$ $49.83
CIP LEVY 511,200$ $146.58
TOTAL LEVY 8,478,011$ $2,430.96
How are my taxes used? - 2023
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Positions From To
Elected Officials Mayor NA 8,700$
Mayor – Pro Tem NA 7,956$
Council Member NA 7,200$
City Manager NA 144,414$
Departmental Directors and Chiefs 114,576$ 145,190$
Departmental Assistants 82,760$ 131,414$
Senior Fire and Police 101,032$ 111,683$
All Other Full-time Employees:
Union
Fire Fighter 74,092$ 87,517$
Police - Patrol / Sergeant 66,663$ 101,774$
Public Works / Mechanic 51,730$ 81,578$
Non-Union Finance 57,673$ 71,599$
Liquor 39,398$ 39,549$
Police 44,990$ 76,548$
Part-time Employees:
From To
Volunteer Firefighters 14.86$ 17.35$
Code Enforcement Officers 18.91$ 21.93$
Liquor Clerks 15.25$ 17.19$
2023 Salary Range
2023 Hourly Rate
59
47637
The audited Funds discussed below had a cumulative fund balance of $47,017,039 at 12/31/2021. A review
of those funds and a description of their intended sources and uses for budget years 2022 and 2023 are as
follows:
General Fund (101) – $3,876,786
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 pre–payments.
Forfeiture Fund (230) – $39,084
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.
HRA Debt Service and HRA Project (various 300’s funds combined) – $2,134,513
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) – $187,286
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) – $526,220
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) – $873,406
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 was established in 2019 in recognition of inflationary impacts over time.
Equipment Certificates Fund (402) – $59,497
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.
CITY FUND BALANCES
60
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 Public Utilities Infrastructure Fund. The Public
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) – $137,055
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) – $432,395
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) – $686,013
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) – $681,915
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 a Building Improvement Levy replaced the use of Liquor proceeds. In 2019 an annual increase in the
Building Improvement levy was established in recognition of inflationary impacts over time.
Street Improvement Bond Fund (various funds combined) – $4,021,817
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) – $241,628
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) – $152,105
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.
Water/Sewer/Water Plant Fund (701) – $17,437,699
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) – $2,610,392
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) – $9,344,920
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) – $305,696 (Cash)
The Severance Fund is a restricted use fund that provides funding for employee personal leave and comp–
time severance paid upon their termination of employment with the City. The City’s liability for 2021
totaled $635,815. The City established an annual fund transfer in 2014 to meet severance obligations as
they come due.
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CITY OF SAINT ANTHONY
FINANCIAL MANAGEMENT POLICY
12/31/2022
64
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
65
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
66
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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EXHIBIT A
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
2023 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 530 179,849 180,959 181,859 177,298 177,988 178,467 178,737 178,797 180,484 176,764 178,294 179,666 180,382 180,927 181,302
$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
$2,385,000 - 2022A 2022A - 192,907 189,511 191,365 193,061 189,350 190,889 187,020 188,401 194,875 190,534 160,901 162,061 162,906 163,584 164,011 -
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 2,347,358 2,173,215 1,981,198 1,869,349 1,745,778 1,614,018 1,494,475 1,342,554 1,165,216 996,778 771,012 593,278 485,820 244,689 164,011 - - -
2023 Road Improvements Bonds
2023 - OFF YEAR $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
2024-2037 Road Improvements Bonds
$2,665,640 - 2024A 2024A 191,915 191,915 191,915 191,915 191,915 191,915 191,915 191,915 191,915 191,915 146,861 146,861 146,861 146,861 146,861
$2,412,260 - 2025A 2025A 193,715 193,715 193,715 193,715 193,715 193,715 193,715 193,715 193,715 193,715 193,715 149,271 149,271 149,271 149,271
2026 - OFF YEAR $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$2,493,630 - 2027A 2027A 211,950 211,950 211,950 211,950 211,950 211,950 211,950 211,950 211,950 211,950 178,444 178,444 178,444
980K REDUCTION IN BORROWING (82,661) (82,661) (82,661) (82,661) (82,661) (82,661) (82,661) (82,661) (82,661) (82,661) (69,593) (69,593) (69,593)
$3,353,680- 2028A 2028A 284,944 284,944 284,944 284,944 284,944 284,944 284,944 284,944 284,944 284,944 249,697 249,697
2029 - OFF YEAR $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$2,932,410 - 2030A 2030A 245,043 245,043 245,043 245,043 245,043 245,043 245,043 245,043 245,043 245,043
$5,009,920 - 2031A 2031A 383,777 383,777 383,777 383,777 383,777 383,777 383,777 383,777 383,777
2.1M REDUCTION IN BORROWING (157,349) (157,349) (157,349) (157,349) (157,349) (157,349) (157,349) (157,349) (157,349)
2032 - OFF YEAR $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$3,780,100 - 2033A 2033A 292,361 292,361 292,361 292,361 292,361 292,361 292,361
923K REDUCTION IN BORROWING (70,167) (70,167) (70,167) (70,167) (70,167) (70,167) (70,167)
$3,591,600 - 2034A 2034A 277,608 277,608 277,608 277,608 277,608 277,608
1.55M REDUCTION IN BORROWING (119,372) (119,371) (119,371) (119,371) (119,371) (119,371)
2035 - OFF YEAR $0.00 $0.00 $0.00 $0.00 $0.00
$2,751,130- 2036A 2036A 256,344 256,344 256,344 256,344
2.25M REDUCTION IN BORROWING (210,202) (210,202) (210,202) (210,202)
$3,030,60 - 2037A 2037A 243,179 243,179 243,179
2038 - OFF YEAR $0.00 $0.00
Additional levy - - - - - - - - - - - - - 191,915 385,630 385,630 514,920 799,864 799,864 1,044,907 1,271,335 1,271,335 1,493,529 1,606,712 1,606,712 1,608,410 1,831,150 1,795,904 1,649,042
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 2,347,358 2,173,215 2,173,113 2,254,979 2,131,408 2,128,937 2,294,339 2,142,418 2,210,123 2,268,113 2,042,347 2,086,807 2,092,532 1,851,401 1,772,421 1,831,150 1,795,904 1,649,042
Stormwater Utilty (25,000) (170,000) (150,000) (95,000) (85,000) - - - - - - - - - - - - - - - - - - - - -
MSA Advance (7,500) (25,000) (85,000) (168,000) (152,500) - (41,729) (1,374) (6,425) (4,896) (3,521) (7,510) (1,010) (5,301) (4,355) (3,583) (2,964) (2,492) (2,019) (1,752) (6,618) (6,097) (5,638) - - -
Excess Bond Balance (115,000) (101,921) (92,500) (140,000) (140,009) (215,310) (354,300) (340,615) (351,824) - - - - - - - - - - - - - - - - -
Conduit Fee/Refunding & Project savings (15,079) (116,180) (79,792) - - - - - - - - - - - - - - - - - -
Water / Sewer bonds retired - - (140,000) (140,000) (140,000) (140,000) (140,000) (140,000) (140,000) (140,000) (140,000) (140,000) (140,000) (140,000) (140,000) (140,000) (140,000) (140,000)
Public Facilities/Abatement Excess (5,000) (35,000) (55,000) (60,000) (75,000) (70,000) (150,000) (160,000) (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 1,829,109 2,103,319 2,029,592 2,107,469 1,990,398 1,983,636 2,149,984 1,998,835 2,067,159 2,125,621 1,900,328 1,945,055 1,945,914 1,705,304 1,626,783 1,691,150 1,655,904 1,509,042
% Change 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% 14.99% -3.51% 3.84% -5.56% -0.34% 8.39% -7.03% 3.42% 2.83% -10.60% 2.35% 0.04% -12.36% -4.60% 3.96% -2.08% -8.87%
$ Change in Road levy 76,429 199,396 15,145 37,122 (36,641) (13,775) 76,455 (2,682) (8,505) (7,839) (6,751) 274,211 (73,728) 77,877 (117,071) (6,762) 166,348 (151,149) 68,324 58,462 (225,293) 44,727 859 (240,610) (78,521) 64,367 (35,246) (146,861)
TAX ABATEMENT (2016B/2017A)149,395 146,480 151,025 153,148 155,112 224,877 227,430 222,653 228,375 228,585 228,638 233,783 233,415 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 - - - - - - - - - - - - - - - - -
559,168 525,677 529,487 536,020 542,434 621,084 627,312 626,000 634,977 643,482 651,321 658,072 233,415 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 2,336,734 2,125,982 2,107,469 1,990,398 1,983,636 2,149,984 1,998,835 2,067,159 2,125,621 1,900,328 1,945,055 1,945,914 1,705,304 1,626,783 1,691,150 1,655,904 1,509,042
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 3,005,430 2,406,630 2,269,503 2,254,979 2,131,408 2,128,937 2,294,339 2,142,418 2,210,123 2,268,113 2,042,347 2,086,807 2,092,532 1,851,401 1,772,421 1,831,150 1,795,904 1,649,042
% Change 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% -6.05% -9.02% -0.87% -5.56% -0.34% 8.39% -7.03% 3.42% 2.83% -10.60% 2.35% 0.04% -12.36% -4.60% 3.96% -2.08% -8.87%
% Change 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% 0.88% -19.92% -5.70% -0.64% -5.48% -0.12% 7.77% -6.62% 3.16% 2.62% -9.95% 2.18% 0.27% -11.52% -4.27% 3.31% -1.92% -8.18%
$ Change in Debt Levied 42,939 203,205 21,678 43,537 42,009 (7,547) 75,143 6,295 (0) 0 (0) (150,446)(210,753) (18,513) (117,071) (6,762) 166,348 (151,149) 68,324 58,462 (225,293) 44,727 859 (240,610) (78,521) 64,367 (35,246) (146,861)
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 2036 2037
Total Debt Levied before reduction
Phase II
Transition Point
Modifed the pace of
improvements, transition Debt
Levy to Infrastrucure Levy
Total Debt Levied after reduction
74