HomeMy WebLinkAbout2025 Budget BookCity of St. Anthony Village
3301 Silver Lake Road
St. Anthony, Minnesota 55418
www.savmn.com City of St. Anthony
ANNUAL BUDGET
2025The 2025 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 ............................... 8
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 ................................................................ 21
Administrative Services ..................................... 21
Financial Services ................................................ 22
Legal ...................................................................... 22
Assessing .............................................................. 23
City Buildings ...................................................... 23
Cable Franchise ................................................... 23
Police Protection .................................................. 24
Fire Protection...................................................... 26
Protective Inspections ......................................... 27
Emergency Management ................................... 27
Public Works ........................................................ 28
Parks...................................................................... 29
Other Expenditures & Transfers ....................... 30
ENTERPRISE FUNDS
Liquor Operations
Combined Operations ......................................... 33
Utility Fund
Summary ............................................................... 35
Water ...................................................................... 36
Sewer ...................................................................... 39
SPECIAL REVENUE FUNDS
Housing & Redevelopment ...................................... 43
Forfeiture ..................................................................... 44
Community Service Center ...................................... 45
CAPITAL FUNDS
Capital Improvement Plan
Overview ............................................................... 47
Summary Detail .................................................... 48
Building Improvement .............................................. 50
Street Improvement Project ...................................... 51
Public Utility Infrastructure ..................................... 52
Stormwater Improvement......................................... 53
Park Improvement ..................................................... 54
DEBT SERVICE FUNDS
Street Improvement Debt Service ............................ 57
Tax Abatement & Lease Revenue Debt .................. 59
BUDGET INFORMATION
Budget Calendar .......................................................... 63
How are my taxes used ............................................... 64
Salaries .......................................................................... 65
City Fund Balances ...................................................... 66
Financial Management Policy .................................... 70
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
Principal City Officials
Mayor
Wendy Webster
Council Members
Lona Doolan
Nadia Elnagdy
Jan Jenson
Thomas Randle
City Staff
Charlie Yunker, City Manager
Ashley Morello, Assistant City Manager
Deborah Maloney, Finance Director
Izzy Diaz, Fire Chief
Michael Larson, Liquor Operations Manager
Jeff Spiess, Police Chief
Jeremy Gumke, Public Works
1
Engineer - WSB & Associates
Financial - Ehlers & Associates
Legal - Dorsey & Whitney
Planner - Grittman Consulting
Full-Time Positions = 61
Part-Time Positions (average) = 49
Public Works Seasonal=10 Police
Reserves (Unpaid) = 1
Building Inspections - MNSPECT
Consultants
Parks & Environmental
Commission
City Manager
5 Full time Employees
1 Part time Employee 25 Part time Employees
FINANCE
2024
ADMINISTRATION
8 Full time Employees
24 Part time Employees
MAYOR AND COUNCIL MEMBERS
Planning Commission
Assistant City Manager
POLICE
St. Anthony Organizational Chart
LIQUOR OPERATIONS
25 Full time Employees5 Full time Employees
2 Part Time Employees
Communications
Coordinator Human Resources/ City Clerk Sustainability
Coordinator
PUBLIC WORKS
14 Full time Employees
FIRE
10 Seasonal Employees
2
Management Summary
In preparing the 2025 Budget, Staff continued its mission to maintain a high level of City services with
the use of financially conservative budgeting. The 2025 Budget resulted in a $491,050 increase over
last year’s levy amount, equating to a 5.34% levy increase.
General and HRA Funds
Each year the General Fund revenue and expenditure budget line items are examined for changes in expected
collections/charges, labor adjustments, changes in contract rates, insurance rates, utility costs, usage of various
materials or needs, etc. The findings of this examination produce the drivers associated with the proposed 5.34%
increase in the Overall Levy. The chart below demonstrates what the cost drivers for general fund dollars are and
how they are allocated. It may be noted that when police and finance costs are netted with offsetting contract
revenues their portions are reduced to 44% and 3% respectively.
PERSONNEL COSTS – 73% of expenditures, overall budgeted costs increased by $813,856 comprised of 12.80%
increase in Payroll & related expenses and 8.64% increase in health insurance costs.
The 2025 base wage increase is based on the city’s unions accepting a 3% cola along with appropriate
market adjustments. High market demands had the impact of driving up requests and having a more
significant impact on the levy than in previous years. The cost of all wage increases and associated tax
and retirement benefits is $755,384. This amount also accounts for the following:
O The police department budget includes the full year impact of restoring the lieutenant position
and adding a VCET officer in 2024. These additions occurred mid-year. The budget impact is an
increase of $152,860 in 2025.
O Similarly, the assistant fire chief position was added midyear in 2024, the impact of the full
year of the position in 2025 will be an increase of $68,828.
O Health insurance premiums increased an average of 5% when applied to 2025 employee
elections. The increase is shared 50/50 by the city and the employees. The 2025 impact of the
shared increase is $58,472.
CONTRACTED SERVICES – 9% of expenditures, net decrease of ($44,913), mainly a result of Hennepin County
Board of Commissioner’s decision to no longer charge cities for assessing services; this will be levied through the
county’s levy going forward.
Construction permits inspections budgeted at an increasing baseline activity has results in greater
expense of $5,394. This increase has no impact on the levy as the inspection fee is a percentage of
permit revenue received.
3
Professional Services - decrease of ($99,466) due to assessing services and attorney reduced budgeted
contingency, based on recent activity. Auditor, engineer and planner services reflect rates and recent
activity in these accounts.
Contracted information technology costs up $25,383 due to vendor increases and additional public
safety software.
Miscellaneous service contracts are estimated to increase by $23,777. This is driven by public works
increase in contracted costs, and remaining costs impacted by inflation.
OTHER INSURANCE COSTS – 4% of expenditures, overall costs decreased by ($92,620). Insurance policies renew
midyear. Earlier assumptions were that rates would further increase in 2025, however, recent information from
the League of Minnesota Cities Insurance Trust shared unexpected rate decreases for the 2025 portion of our
budget year.
Worker’s Compensation insurance
Experience rating improved by 11% in the 2024-2025 renewal period
Overall rate reductions of 15% in 2024 and an average reduction of 20% in 2025 were due to favorable
claim development in 2023 & 2024. This resulted in an overall savings of 30% for the 2024/2025 policy
renewal, resulting in a savings of ($109,122) in workers’ compensation premiums for the budget year.
Liability, property and casualty premiums
2024 portion - 16.35% increase in municipal liability, 32.56% increase in auto, and 19.5% increase in
excess liability premiums, the net increase is 13.64 %
2025 rates for property and liability will decrease by 8% reducing the increase for the budget year to
$16,502.
PASS THROUGH COSTS – 3% of expenditures, costs up $56,130.
The substantial portion of the increase represents an estimated $72,000 in fire relief payments made
from state fire aid. This is offset by revenue of the same amount and is an accounting requirement with
no net levy impact. The transfer for rent from the community center returned to the 2023 amount, a
reduction of $15,000.
MEMBERSHIP DUES, TRAINING, CONFERENCES – 1.79% of expenditures, costs up $41,600
Tuition reimbursement and professional development programs to aid in employee retention
Increased training costs due to employee turnover
REMAINING BUDGET LINE ITEMS – 8% of overall expenditures or $780,200, net increase of $240.
Utilities and Fuel costs are expected to decrease from 2024 budget by ($29,630) based on actual 2023
and 2024 costs.
Anticipated inflationary increases have been applied to supplies, printing, and repair and maintenance
services and miscellaneous expenses based on actual 2023 and 2024 costs, increasing these costs by
$29,870.
4
GENERAL FUND REVENUES
•Liquor transfer to the General Fund will increase to $300,000, an increase of $25,000 from 2024.
•2025 State funded Local Government Aid reflects increases by only $921.
•Police contracted services is estimated to increase by $68,688, a 7% increase.
•Excess Tax Increment collections are projected to increase by $100,000 in 2025.
•Use of one-time public safety aid received in 2023 of $233,766
The HRA Budget and Levy is proposed at the same amount as 2023, 0% Levy increase.
Infrastructure Improvements / Debt Levies
The 2025 HRA Budget and Levy is proposed at the same amount as 2024, 0% Levy increase.
The 2025 Debt Related Levies and Street improvement Levies are proposed to increase by $0 over the 2024
combined debt levies. The 2025 Street project includes a Street and Utility reconstruction, a mill and overlay
plan for streets and alleys, and a possible repaving of Central Park trail and basketball court. The transitioning of
the debt levy to infrastructure levy began with 2024 Levy. The 2025 debt levy certified will be $1,479,020. This is
a decrease of $447,714 compared to the 2024 debt levy. This decrease in levy will allow the City to increase its
Infrastructure Levy by the same sum. The results in a combined flat levy impact for the street improvement
program for a sixth consecutive year.
Capital Fund Levies
CAPITAL FUNDS
The 2025 Capital Improvement Program (CIP) levy is proposed to increase by $60,000. The 2025 Building
Improvement levy is proposed to increase by $17,500, the Park Improvement levy us proposed to increase
$15,000. These levy increases are recommended for the health of the city’s long-term capital improvement
plans. Council reviewed the Capital Improvement Plan in October.
Levy
The total for all levies is $9,682,183. The 2025 overall levy increase will be $491,050 or 5.34% percent.
A summary of the total levies is as follows:
2025
General Operating Levy $6,336,888
Capital Improvement Project Levy $ 428,200
Debt Service Levy $1,458,695
Housing and Redevelopment Authority Levy $ 209,414
Building Improvement Levy $ 115,500
Infrastructure Levy $ 1,103,486
Park Improvement Levy $ 30,000
$9,682,183
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In 2025, the median valuation of the single-family home within the City equals $409,050 (Hennepin
County portion). The median valuation is the value at which 50% of the homes are valued lower and
50% are valued higher. The General Fund Levy of $6,336,888 supports the 2025 cost of providing City
services. Therefore, an owner of median valued home in the Village will pay $1,765.19 in Property
Taxes for City services.
A breakdown of the cost of City services is: $769 for Police, $342 for Fire, $203 for Public Works, $103
for Parks, $153 for Administration, $67 for Finance and $128 for other various costs. Remaining City
taxes are $691 for Streets related debt service and $182 for the Capital Equipment and Building, Parks
and Infrastructure Improvements. Resulting in a total City tax of $2,638 for a median valued home.
Capital Equipment Purchases - Appropriation = $630,670
The proposed 2025 Capital Equipment Budget totals $630,670. The 2025 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 2025 revenue and
expenditures is as follows:
6
Grants, Donations and Partnerships
To help offset the cost of operations and capital equipment, Staff continues to participate in Federal,
State and local grant programs. Donations from private sources along with City partnerships with local
organizations also generate financial benefits. Since 1999, the City has received $35,097,844 in total
grants, donations and US Army proceeds. When spread over a population of 9,234 this represents
$3,800 per resident. Recently accepted Grants and donations include:
Hennepin County Recycling Grant
St. Paul TZD grant
Ramsey County Safe and Sober grants
State of Minnesota Fire Fighters training grants
MN Petrofund grants
Kiwanis Club police donation
Hennepin Co Healthy Tree Canopy Grant
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 2024 actual
sales) for 2025 budget purposes. The use of 2025 liquor profits to support general fund operations will
be $300,000. This transfer level ensures the Liquor Fund retains adequate working capital fund for both
current operating and capital needs.
Conclusion
“Our mission is to promote a high quality of life to those
we serve through outstanding city services.”
The Mayor, City Council and Staff will continue to closely monitor the needs of everyone in the
community and set goals to meet the level of services that the community desires at the most
affordable cost.
St. Anthony is a thriving and stable community. Due in large part to our-intergovernmental cooperation
between the City, the School District, Hennepin/Ramsey Counties, the Mississippi Watershed
Management Organization, the Rice Creek Watershed as well as the Police and Financial contracted
services provided to other governments.
The City continues to be very active in the League of Minnesota Cities, the Association of Metropolitan
Municipalities (Metro Cities), our local Chamber of Commerce and Kiwanis.
Undoubtedly, the responsible management of our financial resources will contribute to providing
strong services and infrastructure improvements to everyone in our community. Management of this
process is a rewarding challenge for the City Council and Staff.
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GENERAL FUND
The General Fund accounts for resources devoted to financing general services.
These include General Government, Police, Fire, Public Works and Parks. It is the
main operating fund of the City.
GENERAL FUND
10
Fiscal Year 2025 ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL BUDGET201920202021 2022 20232023202420242025Taxes4,548,038$ 4,869,566$ 4,984,950$ 5,303,007$ 5,632,793$ 5,678,379$ 6,004,620$ 6,076,568$ 6,470,150$ Licenses 65,679 63,535 68,872 75,405 68,875 82,298 82,580 85,271$ 80,065 Permits 202,884 254,697 1,047,574 455,630 246,055 605,342 247,222 256,354 236,830 Intergovernmental Revenue993,689 1,691,330 1,025,885 1,441,505 1,224,427 1,530,632 1,129,278 1,231,218 1,250,017 Charges for Services961,246 993,177 964,338 1,017,998 1,084,477 1,095,565 1,220,162 1,214,463 1,286,615 Fines 87,187 75,934 113,163 74,027 73,605 101,713 81,700 96,030 99,700 Reimbursement Revenues238,518 248,715 210,919 133,186 167,806 373,788 177,043 237,243 205,904 Transfers In258,200 262,500 274,729 290,000 290,000 290,000 457,735 457,735 548,766 TOTAL GENERAL FUND REVENUES 7,355,442$ 8,459,454$ 8,690,430$ 8,790,759$ 8,788,038$ 9,757,717$ 9,400,341$ 9,654,882$ 10,178,047$ GENERAL FUND REVENUES SUMMARY11
65%4%12%13%2%5%GENERAL FUND REVENUES Tax Levy 64%Licenses, Permits, & Fines 4%Intergov't Revenue 12%Contracts 13%Miscellaneous 2%Transfers 5%12
Fiscal Year 2025GENERAL FUND EXPENDITURES SUMMARYACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2020 2021 2022 2023 2024 2024 2025Administration Mayor/City Council103,232$ 109,535$ 114,117$ 121,513$ 124,338$ 129,531$ 131,682$ General Management196,528 168,530 188,667 203,951 224,141 254,871 308,631 Planning83,804 95,813 78,292 82,919 98,419 83,019 87,549 Elections / Administrative Services125,440 132,820 130,973 130,248 147,026 151,726 162,566 Financial Services306,765 300,741 355,806 390,580 403,152 413,870 419,223 Legal79,720 139,500 76,776 86,247 160,500 162,000 140,500 Assessing73,631 76,243 77,814 82,724 86,589 86,089 ‐ City Buildings221,022 224,151 229,902 265,533 278,650 287,650 266,463 Cable Franchise46,934 50,836 52,153 55,618 63,936 63,936 69,532 Public Safety Police Protection3,455,625 3,579,820 3,755,399 3,923,440 4,549,600 4,549,976 4,968,219 Fire Protection1,110,789 1,154,838 1,213,208 1,372,228 1,507,173 1,541,459 1,639,363 Protective Services133,548 8,097 239,882 375,139 169,714 157,702 176,437 Emergency Management83,637 88,437 89,723 89,384 101,051 99,445 104,287 Public Works Public Works 837,648 731,698 869,226 864,603 925,838 952,904 1,034,264 Parks297,321 321,400 370,455 379,638 414,840 424,145 524,246 Other Expenditures and Transfers Non‐Departmental 496,609 148,800 820,364 280,263 141,300 725,525 141,300 TOTAL FUND EXPENDITURES 7,652,254$ 7,331,259$ 8,662,756$ 8,704,030$ 9,396,267$ 10,083,849$ 10,174,261$ GENERAL FUND TOTAL REVENUES 8,459,454$ 8,690,430$ 8,790,759$ 9,757,717$ 9,400,341$ $9,654,882 $10,178,047Surplus (Deficit) 807,201$ 1,359,171$ 128,002$ 1,053,687$ 4,074$ (428,967)$ 3,786$ 13
9%4%49%17%10%5%6%GENERAL FUND EXPENDITURESAdministration 9.00%Finance 4.00%Police 49.00%Fire 17.00%Public Works 10.00%Parks 5.00%All Other 6.00%14
Overview of DepartmentsCity 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 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 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 contractedbasisAlso, 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. 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, four (4) Sergeants, two (2) investigators, 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. 16
101-3101-0-0-02 12/31/2022 12/31/2023 12/31/2024
Fiscal Year 2025 12/31/2020
ACTUAL ACTUAL Actual ACTUAL BUDGET EST ACTUAL BUDGET
#2020 2021 2022 2023 2024 2024 2025
TAXES
101-3101-0-0-01 TAX - CURRENT HENNEPIN/RAMSEY 4,572,738$ 4,737,190$ 5,029,375$ 5,477,339$ 5,819,620 5,819,620$ 6,210,150$
101-3102-0-0-01 TAX - DELINQUENT -34,379 15,046 4,653 14,907 5,000 19,080 5,000
101-3103-0-0-02 TAX - MOBILE HOME/NON-LEVY 345 17,158 15,391 14,842 5,000 20 5,000
101-3105-0-0-01 TAX - TIF 262,104 215,555 253,588 171,291 175,000 237,848 250,000
TOTAL 4,869,566$ 4,984,950$ 5,303,007$ 5,678,379$ 6,004,620 6,076,568 6,470,150
LICENSES
101-3210-1-1-01 LICENSE ON SALE INTOXICATING 16,400$ 17,767$ 24,600$ 23,233 24,600 27,787 24,600
101-3210-1-1-02 LIQUOR INVST /COMPLIANCE 1,000 500 1,000 500 - 500 -
101-3210-1-1-03 LICENSE WINE & BEER 3,000 3,500 3,000 4,500 4,500 3,125 3,125
101-3210-1-1-04 LICENSE BEER 3.2%200 200 200 200 200 200 200
101-3211-1-1-01 LICENSE RENTAL SF 16,100 15,250 17,100 17,450 16,850 19,250 18,000
101-3211-1-1-02 LICENSE RENTAL MULTI FAMILY 17,190 20,010 20,150 26,445 26,500 25,364 25,000
101-3212-1-1-00 LICENSE CIGARETTE SALES 2,100 2,600 2,100 2,400 2,400 2,100 2,100
101-3213-1-2-00 LICENSE DOG - 500 40 - - -
101-3214-1-1-00 LICENSE SERVICE STATION 1,590 1,590 1,590 1,830 1,590 1,590 1,590
101-3215-1-1-00 LICENSE OTHER 430 430 370 1,310 1,690 1,180 1,200
101-3216-1-2-00 LICENSE FIREWORKS 100 100 100 100 100 100 100
101-3218-1-1-00 LICENSE GENERAL CONTRACTOR 4,075 5,075 3,955 3,430 3,250 3,325 3,250
101-3219-1-1-00 LICENSE HAULERS 1,350 1,350 1,200 900 900 750 900
TOTAL 63,535$ 68,872$ 75,405$ 82,298$ 82,580$ 85,271$ 80,065$
PERMITS
101-3220-1-1-00 PERMITS LAND USE 9,960$ 18,955$ 19,130$ 22,562 8,021$ 18,461 12,800$
101-3221-1-1-00 PERMITS BUILDING 131,472 462,511 169,381 344,054 120,064 106,700 105,000
101-3221-1-1-01 PERMITS PLAN CHECK 53,429 275,669 80,036 86,421 52,612 48,145 45,000
101-3222-1-1-00 PERMITS GAS, HVAC 11,083 107,878 71,784 33,817 22,027 26,000 22,030
101-3223-1-1-00 PERMITS PLUMBING 8,854 101,685 65,722 21,257 11,157 16,750 12,000
101-3224-1-1-00 PERMITS ELECTRICAL -20,611 62,172 28,455 66,934 20,620 20,500 20,500
101-3225-1-1-00 PERMITS ADMIN FEES 12,046 10,266 13,645 20,920 10,971 13,250 15,000
101-3227-1-1-00 PERMITS - RIGHT-OF-WAY 1,972 3,024 4,806 6,937 5,278
101-3228-1-1-00 PERMITS ALARM 3,260 3,215 2,615 2,385 1,750 1,220 1,500
101-3229-1-1-00 PERMITS MISCELLANEOUS 2,010 2,200 55 55 - 50 3,000
TOTAL 254,697$ 1,047,574$ 455,630$ 605,342$ 247,222$ 256,354$ 236,830$
GENERAL FUND REVENUES DETAIL
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Fiscal Year 2025 12/31/2020
ACTUAL ACTUAL Actual ACTUAL BUDGET EST ACTUAL BUDGET
#2020 2021 2022 2023 2024 2024 2025
GENERAL FUND REVENUES DETAIL
INTERGOVERNMENTAL
101-3310-1-1-00 FEDERAL GRANTS 689,176$ 5,061 331,456 14,140 3,045 - 3750
101-3320-2-2-01 ISD 282- DARE PROGRAM 16,326 - - - - - -
101-3330-0-0-00 MVHC/LGA 613,302 640,386 649,440 652,707 717,179 717,179 718,100
101-3345-2-2-00 STATE AID-PUBLIC SAFETY STATE AID - - - 401,501 - -
101-3342-2-2-00 STATE AID- FIRE RELIEF - - - 72,289 - 72,000 72,000
101-3346-2-2-00 STATE AID- POLICE 205,476 205,489 214,782 208,047 215,000 228,064 225,000
101-3348-3-2-00 STATE AID- MSA MAINTENANCE 103,441 93,988 135,784 104,814 105,000 116,394 136,000
101-3350-2-2-00 LOCAL GRANTS- FIRE (DISABILITY & ED)9,856 36,082 13,240 40,445 14,500 32,300 14,500
101-3360-2-2-00 LOCAL GRANTS- POLICE 52,689 39,815 25,609 22,907 34,554 24,168 34,554
101-3375-2-2-00 LOCAL GRANTS-RECYCLING - - 13,972 12,804 12,000 13,063 13,063
101-3365-1-1-00 LOCAL GRANTS- MISCELLANEOUS -- - 37,141 908 23,000 28,050 28,050
101-3370-2-2-00 LOCAL GRANTS- PW -1,064 5,064 20,081 70 5,000 5,000
TOTAL 1,691,330$ 1,025,885$ 1,441,505$ 1,530,632$ 1,129,278$ 1,231,218$ 1,250,017$
101-3380-1-1-03 CS MWMO 115,381$ 114,695$ 119,045$ 129,665 123,106 124,852 128,598
101-3380-1-1-04 CS BIRCHWOOD -8,138 8,529 10,258 12,612 12,612 16,112 16,112
101-3380-1-1-05 CS NINENORTH 12,000 36,000 36,023 45,960 38,948 40,116
101-3380-1-2-07 CS ISD 282 6,445 8,834 14,035 15,618 15,450 16,900 15,450
101-3380-2-1-08 CS PD OTHER REIMB OT - - - - - - -
101-3380-3-1-05 CS HENNEPIN 39,532 40,505 36,377 41,337 39,269 33,886 33,886
101-3380-3-1-06 CS NEW BRIGHTON FUEL -76,610 6,556 - - - - -
101-3380-5-1-01 CS LAUDERDALE 747,071 773,218 802,283 860,310 983,765 983,765 1,052,453
TOTAL 993,177$ 964,338$ 1,017,998$ 1,095,565$ 1,220,162$ 1,214,463$ 1,286,615$
FINES
101-3510-1-1-00 COURT FINES 71,974$ 98,582$ 69,127$ 97,313 78,000 93,000 96,000
101-3510-1-1-01 FALSE ALARMS -3,600 14,581 4,900 4,400 3,700 3,000 3,700
101-3885-2-1-00 POLICE IMPOUND FEES 360 - - - 30 -
TOTAL 75,934$ 113,163$ 74,027$ 101,713$ 81,700$ 96,030$ 99,700$
CHARGES FOR SERVICES
18
Fiscal Year 2025 12/31/2020
ACTUAL ACTUAL Actual ACTUAL BUDGET EST ACTUAL BUDGET
#2020 2021 2022 2023 2024 2024 2025
GENERAL FUND REVENUES DETAIL
REIMBURSEMENTS AND OTHER REVENUES
101-3410-0-1-00 CLEAN-UP DAY FEES -$ -$ 3,803$ 395 - 515 500
101-3622-1-1-00 WT LEASE RENTALS 60,280 62,401 62,118 66,806 65,943 64,654 64,654
101-3800-1-1-00 DONATIONS GENERAL - - 6,162 - 500 - -
101-3800-2-1-01 DONATIONS PD 400 500 - 500 500 - -
101-3800-2-1-02 DONATIONS PD CRIME PREVENTION - 100 - - - - -
101-3800-4-1-00 DONATIONS PARKS - 10 - - - - -
101-3804-1-1-00 RR- MISCELLANEOUS -15,605 6,108 9,652 6,725 3,500 20,301 3,500
101-3805-4-1-00 CABLE FRANCHISE FEES 95,517 103,768 96,099 89,882 88,350 84,942 84,000
101-3601-0-0-02 SPECIAL ASSESSMENTS - - 5,935 5,990 - 3,076 -
101-3809-0-0-00 LMC DIVIDENDS 17,117 32,487 22,287 (85) 15,000 2,087 2,000
101-3810-0-0-00 INVESTMENT INCOME 36,153 (8,752) (92,847) 190,205 1,500 50,000 50,000
101-3810-1-1-00 MISCELLANEOUS 1,934 9,309 1,200 1,676 1,250 9,507 1,250
101-3890-0-0-00 INSURANCE PROCEEDS 21,709 4,989 18,777 11,693 500 2,160 -
TOTAL 248,715$ 210,919$ 133,186$ 373,788$ 177,043$ 237,243$ 205,904$
TRANSFERS IN
101-3920-0-0-00 LIQUOR FUND 250,000$ 250,000$ 275,000$ 275,000$ 275,000$ 275,000 300,000$
101-3920-0-0-00 TIF ADMINISTRATION FEES 12,500 15,000 15,000 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 - 9,729 - - - -
101-3920-0-0-00 ONE TIME PUBLIC SAFETY AID - - - - 167,735 167,735 233,766
TOTAL 262,500$ 274,729$ 290,000$ 290,000$ 457,735$ 457,735$ 548,766$
TOTAL FUND REVENUE 8,459,454$ 8,690,430$ 8,790,759$ 9,757,717$ 9,400,341$ 9,654,882$ 10,178,047$
19
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
MAYOR / CITY COUNCIL
101-4110-11-0000 CN REGULAR EMPLOYEE 38,256$ 38,256$ 38,256$ 38,256$ $38,256.00 $38,256.00 $38,256.00
101-4121-11-0000 CN PERA 1,553 1,553 1,515 1,553 1,515 1,515 1,515
101-4122-11-0000 CN FICA/MEDICARE 1,113 1,001 1,048 1,001 1,048 1,048 1,048
101-4300-11-0000 CN PROFESSIONAL SERVICES 20,270 10,127 8,224 12,139 9,250 9,250 9,250
101-4309-11-0000 CN MISC CONTRACTED SERVICES 846 850 876 1,749 1,370 1,370 1,521
101-4315-11-0000 CN RECORDING SERVICE 5,923 6,567 6,235 6,490 7,057 12,000 12,000
101-4341-11-0000 CN TRAINING, CONF., AND MTG.7,701 7,623 9,425 8,481 10,250 11,000 10,609
101-4342-11-0000 CN MEMBERSHIPS & DUES 13,616 21,128 28,695 30,693 32,100 32,100 33,224
101-4345-11-0000 CN INTERGOVERMENTAL ACTIVITIES 472 97 435 461 550 550 550
101-4352-11-0000 CN CITY NEWSLETTER 10,037 21,626 19,255 20,666 21,942 21,942 22,710
101-4499-11-0000 CN MISCELLANEOUS 3,446 901 153 25 1,000 500 1,000
TOTAL 103,232$ 109,729$ 114,117$ 121,513$ 124,338$ 129,531$ 131,682$
GENERAL MANAGEMENT
101-4110-12-0000 GM REGULAR EMPLOYEE 147,527$ 107,171$ 135,660 140,373$ 146,007$ 152,077 188,322$
101-4121-12-0000 GM PERA 11,450 7,704 10,536 10,784 10,951 11,406 14,124
101-4122-12-0000 GM FICA/MEDICARE 9,878 7,419 9,952 9,683 11,170 11,634 14,407
101-4131-12-0000 GM INSURANCE HEALTH 9,149 3,189 6,426 14,711 22,303 26,777 20,939
101-4135-12-0000 GM INSURANCE WC 1,527 1,726 1,570 2,019 2,766 2,186 2,716
101-4211-12-0000 GM OFFICE SUPPLIES 183 197 226 243 250 400 280
101-4310-12-0000 GM MISC CONTRACTED SERVICES - - 1,492 2,995 600 20,297 1,000
101-4309-12-0000 GM CONTRACTED IT & SW SUPPORT 421 1,229 350 455 550 550 569
101-4325-12-0000 GM COMMUNICATIONS - 31 8 - 300 300 300
101-4341-12-0000 GM TRAINING, CONF., AND MTG.4,143 3,500 7,389 5,823 9,500 9,500 9,500
101-4341-12-0001 GM EMPLOYEE DEVELOPMENT/RETENTION PRGM - - - - - - 36,000
101-4342-12-0000 GM MEMBERSHIPS & DUES 4,864 6,365 7,483 5,647 7,500 7,500 7,800
101-4343-12-0000 GM HEALTH & SAFETY PROGRAMS 7,365 7,404 7,575 11,086 11,970 11,970 12,389
101-4499-12-0000 GM MISCELLANEOUS 22 107 - 134 275 275 285
TOTAL 196,528$ 146,042$ 188,667$ 203,951$ 224,141$ 254,871$ 308,631$
GENERAL FUND EXPENDITURES DETAIL
20
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
GENERAL FUND EXPENDITURES DETAIL
PLANNING
101-4110-13-0100 PL REGULAR EMPLOYEE 8,307$ 9,002$ 9,410 9,785$ 10,166$ 10,166 12,495$
101-4110-13-0000 PL COMMISSION 1,390 2,065 2,270 2,005 2,500 2,500 2,500
101-4111-13-0000 PL OVERTIME - - - - 260 260 260
101-4121-13-0000 PL PERA 623 649 863 977 782 782 957
101-4122-13-0000 PL FICA/MEDICARE 742 847 894 902 778 778 956
101-4131-13-0000 PL INSURANCE HEALTH 1,869 1,972 378 384 408 408 1,757
101-4226-13-0000 PL GENERAL SUPPLIES 35 155 1,141 68 125 125 125
101-4302-13-0000 PL CONTRACTED PLANNER 61,215 61,793 57,581 55,050 70,400 55,000 55,000
101-4305-13-0000 PL GIS CONTRACTED SERVICES 9,454 11,177 5,757 12,044 12,500 12,500 13,000
101-4341-13-0000 PL TRAINING, CONF. & MTG.168 318 - 688 500 500 500
101-4351-13-0000 PL NOTICES & PUBLICATIONS - - - 1,015 - - -
TOTAL 83,804$ 87,978$ 78,292$ 82,919$ 98,419$ 83,019$ 87,549$
ADMINISTRATIVE SERVICES
101-4110-14-0000 AD REGULAR EMPLOYEE 33,618$ 35,432$ 65,419 78,252$ 84,217$ 84,217 85,177$
101-4111-14-0000 AD OVERTIME 3,152 - - - - - -
101-4112-14-0000 AD PART-TIME EMPLOYEE 3,989 1,216 - - - - -
101-4121-14-0000 AD PERA 2,492 2,597 4,314 4,887 6,316 6,316 6,388
101-4122-14-0000 AD FICA/MEDICARE 1,891 1,846 4,915 5,986 6,443 6,443 6,516
101-4131-14-0000 AD INSURANCE HEALTH 6,854 7,889 1,890 1,920 2,040 2,040 7,030
101-4211-14-0000 AD OFFICE SUPPLIES 1,409 1,427 273 732 750 750 776
101-4221-14-0000 AD SUPPLIES- EQUIPMENT 108 - 282 345 250 250 259
101-4226-14-0000 AD POSTAGE 346 500 - 74 - 100 100
101-4309-14-0000 AD CONTRACTED SERVICES 20,700 28,980 28,980 28,980 35,500 35,500 36,109
101-4315-14-0000 AD MISC CONTRACTED SERVICES 46,285 40,232 8,426 - 2,500 5,500 9,550
101-4339-14-0000 AD REPAIR & MAINTENANCE 2,317 2,447 2,791 4,187 5,000 5,000 5,000
101-4341-14-0000 AD TRAINING, CONF. & MTG.1,701 379 823 1,513 1,200 1,200 1,200
101-4342-14-0000 AD MEMBERSHIPS & DUES 131 - 85 710 160 160 160
101-4351-14-0000 AD NOTICES & PUBLICATIONS - - 686 848 1,800 1,800 1,800
101-4435-14-0000 AD CLEAN-UP DAY COSTS - - 8,303 1,525 700 2,300 2,300
101-4499-14-0000 AD MISCELLANEOUS 448 90 3,788 289 150 150 200
TOTAL 125,440$ 123,034$ 130,973$ 130,248$ 147,026$ 151,726$ 162,566$
21
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
GENERAL FUND EXPENDITURES DETAIL
FINANCIAL SERVICES
101-4110-15-0000 FS REGULAR EMPLOYEE 118,308$ 129,103$ 161,825 191,880$ 200,768$ 200,000 193,842$
101-4112-15-0000 FS PART-TIME EMPLOYEE - - 9,224 - - - -
101-4111-15-0000 FS OVERTIME 7,778 9,141 3,975 3,644 5,000 5,000 5,275
101-4121-15-0000 FS PERA 9,276 9,796 10,262 14,107 15,433 15,375 14,934
101-4122-15-0000 FS FICA/MEDICARE 7,011 7,527 11,064 16,951 15,741 15,683 15,232
101-4131-15-0000 FS INSURANCE HEALTH 24,083 22,626 25,244 27,024 21,221 29,045 32,468
101-4135-15-0000 FS INSURANCE WC 1,739 1,137 1,081 1,458 1,960 1,549 1,645
101-4133-15-0000 FS LIFE INSURANCE 851 1,106 3,106 2,889 3,250 3,068 3,364
101-4211-15-0000 FS OFFICE SUPPLIES 5,479 5,868 7,667 4,287 6,200 6,200 6,200
101-4221-15-0000 FS SUPPLIES - EQUIP 468 1,096 228 118 1,000 1,000 1,000
101-4226-15-0000 FS GENERAL SUPPLIES 2,760 1,987 2,966 848 2,100 2,100 2,100
101-4300-15-0000 FS PROFESSIONAL SERVICES 15,513 15,598 17,318 17,758 18,200 20,000 20,000
101-4309-15-0000 FS CONTRACTED IT & SW SUPPORT 6,275 5,166 4,782 4,733 5,820 5,980 6,387
101-4310-15-0000 FS MISC CONTRACTED SERVICES 5,411 5,817 5,805 6,660 6,444 6,800 6,800
101-4315-15-0000 FS HC ASSESSOR SERVICES - 567 - - - - -
101-4325-15-0000 FS COMMUNICATIONS 1,125 595 705 550 660 660 660
101-4339-15-0000 FS REPAIR & MAINTENANCE 155 76 - - 150 150 150
101-4341-15-0000 FS TRAINING, CONF. & MTG.404 394 2,654 419 2,500 2,500 3,000
101-4342-15-0000 FS MEMBERSHIPS & DUES 145 105 221 240 175 670 670
101-4350-15-0000 FS PRINTED FORMS & ENVELOPES 1,973 950 1,014 2,283 1,850 3,140 2,600
101-4351-15-0000 FS NOTICES & PUBLICATIONS 2,727 3,324 3,588 5,773 4,200 4,400 5,000
101-4365-15-0000 FS INSURANCE PROPERTY / LIABILITY 88,842 80,968 74,918 77,144 78,298 78,300 84,901
101-4498-15-0000 FS REIMBURSED COSTS ADVANCED 6,381 15,112 8,159 11,725 12,032 12,050 12,680
101-4499-15-0000 FS MISCELLANEOUS 61 35 - 89 150 200 315
TOTAL 306,765$ 318,094$ 355,806$ -$ 390,580$ 403,152$ 413,870$ 419,223$
LEGAL
101-4312-16-0000 AT GENERAL LEGAL 26,768$ 58,099 29,468 42,440 50,500 82,000 50,500$
101-4313-16-0000 AT CIVIL LITIGATION 10,952 - 5,308 1,807 50,000 20,000 30,000
101-4314-16-0000 AT PROSECUTION RETAINER 42,000 42,000 42,000 42,000 60,000 60,000 60,000
TOTAL 79,720$ 100,099$ 76,776$ 86,247$ 160,500$ 162,000$ 140,500$
22
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
GENERAL FUND EXPENDITURES DETAIL
ASSESSING
101-4110-17-0000 ASR REGULAR EMPLOYEE 3,324$ 3,378$ 3,474 3,524$ 3,134$ 3,134 -$
101-4111-17-0000 ASR OVERTIME EMPLOYEE 136 230 147 65 500 - -
101-4121-17-0000 ASR PERA 258 270 271 275 273 273 -
101-4122-17-0000 ASR FICA/MEDICARE 266 277 277 190 278 278 -
101-4131-17-0000 ASR INSURANCE HEALTH 564 604 590 615 204 204 -
101-4226-17-0000 ASR GENERAL SUPPLIES 84 56 55 55 125 125 -
101-4311-17-0000 ASR HC ASSESSOR SERVICES 69,000 71,000 73,000 78,000 82,000 82,000 -
101-4350-17-0000 ASR PRINTED FORMS & ENVELOPES - - - - 75 75 -
TOTAL 73,631$ 75,814$ 77,814$ 82,724$ 86,589$ 86,089$ -$
CITY BUILDINGS
101-4310-18-0000 CB MISC CONTRACTED SERVICES 54,223$ 59,468 62,884 77,878$ 63,226 63,226 63,225$
101-4325-18-0000 CB COMMUNICATIONS 5,688 4,951 3,234 3,381 3,740 3,740 3,870
101-4340-18-0000 CB REPAIRS AND MAINTENANCE 32,253 23,392 15,155 24,037 26,000 35,000 26,910
101-4381-18-0000 CB ELECTRIC AND GAS UTILITIES 32,270 34,405 43,155 40,238 50,684 50,684 52,458
101-4920-18-0000 CB TRANSFER CH RENT 96,588 100,451 105,474 120,000 135,000 135,000 120,000
TOTAL 221,022$ 222,667$ 229,902$ 265,533$ 278,650$ 287,650$ 266,463$
CABLE FRANCHISE
101-4110-19-0000 CF REGULAR EMPLOYEE 8,307$ 9,002$ 9,410 9,785$ 10,166$ 10,166 12,495$
101-4121-19-0000 CF PERA 623 649 863 977 762 762 937
101-4122-19-0000 CF FICA/MEDICARE 636 689 720 749 778 778 956
101-4131-19-0000 CF INSURANCE HEALTH 1,869 1,972 378 384 408 408 1,757
101-4211-19-0000 CF OPERATING SUPPLIES - - - - 250 250 259
101-4221-19-0000 CF SUPPLIES- EQUIPMENT 44 - - - 550 550 569
101-4307-19-0000 CF NSCC OPERATING SUPPORT 31,881 36,618 36,843 37,667 43,922 43,922 45,459
101-4310-19-0000 CF MISC CONTRACTED SERVICES 3,573 3,752 3,939 6,056 7,100 7,100 7,100
101-4341-19-0000 CF TRAINING, CONF & MTG - - - - - - -
TOTAL 46,934$ 52,682$ 52,153$ 55,618$ 63,936$ 63,936$ 69,532$
23
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
GENERAL FUND EXPENDITURES DETAIL
POLICE PROTECTION
101-4110-21-0000 PD REGULAR EMPLOYEE 2,079,493$ 2,145,502$ 2,175,142 2,193,155$ 2,556,019$ 2,556,019$ 2,957,000
101-4110-21-0300 PD NEW OFFICER TRAINING PERIOD-WAGES - 71,022 101,149 101,149 -
101-4110-21-0100 PD MECHANIC ALLOC-WAGES 17,677 19,333 20,878 22,310 24,443 24,443 25,299
101-4110-21-0200 PD DARE/ CADET PROGRAM -WAGES 8,648 8,697 46 4,313 33,581 33,580 34,756
101-4111-21-0000 PD OVERTIME EMPLOYEE 120,029 110,920 231,987 177,093 142,500 150,000 159,600
101-4111-21-0100 PD MECHANIC OVERTIME EMPLOYEE 21 28 90 102 250 250 259
101-4111-21-0200 PD DARE / CADET - OT 582 609 - - 750 - 750
101-4111-21-0300 PD SAFE & SOBER - OT 45,057 30,423 19,715 18,671 29,000 29,000 29,000
101-4111-21-0400 PD COURT OVERTIME 2,595 1,712 2,698 4,839 5,000 8,000 5,600
101-4111-21-0500 PD OTHER REIMB OT - - - - - 5,384 -
101-4111-21-0600 PD HIDTA OT - - 6,524 15,000
101-4111-21-0700 PD VCET OT - - 972 15,000
101-4121-21-0000 PD PERA 379,882 385,574 407,130 414,522 478,864 495,068 567,729
101-4121-21-0100 PD MECHANIC ALLOC- PERA 1,511 1,544 1,661 1,764 1,833 1,833 1,897
101-4121-21-0200 PD CADET - PERA 1,739 1,777 - - 2,569 2,519 2,607
101-4122-21-0000 PD FICA/MEDICARE 40,816 40,916 51,567 46,947 53,364 53,364 53,364
101-4122-21-0100 PD MECHANIC ALLOC-SS/MEDICARE 1,466 1,496 1,615 1,879 1,870 1,870 1,935
101-4122-21-0200 PD CADET ALLOC-SS/MEDICARE 134 135 - 486 2,569 2,569 2,659
101-4131-21-0000 PD INSURANCE HEALTH 336,157 349,836 337,595 336,481 382,229 403,000 423,834
101-4131-21-0100 PD MECHANIC ALLOC-HLTH INS 1,525 1,025 1,058 1,058 1,142 1,142 1,193
101-4131-21-0200 PD HEALTH - DARE 1,567 1,650 - - - - -
101-4135-21-0000 PD WORKER'S COMP INS 91,376 103,259 126,888 170,162 241,932 191,168 159,852
101-4212-21-0100 PD MOTOR FUELS 39,687 39,362 44,862 49,062 74,550 42,210 54,365
101-4220-21-0000 PD SQUADS CLEANING 1,285 2,205 3,550 3,660 3,800 3,800 4,200
101-4221-21-0000 PD SUPPLIES- EQUIPMENT 1,039 101 472 518 1,500 2,500 1,500
101-4221-21-0100 PD VEHICLE REPAIRS/PARTS 13,653 13,513 12,209 29,726 17,000 17,000 17,000
101-4226-21-0000 PD GENERAL SUPPLIES 16,560 18,084 28,451 39,291 27,350 30,000 30,000
101-4226-21-0100 PD SHOP SUPPLIES 485 847 167 - 600 600 600
101-4226-21-0200 PD CADET SUPPLIES/TUITION - - - - 11,300 11,300 12,000
101-4226-21-0500 PD VEST GRANT SUPPLIES 2,404 8,440 5,522 10,521 6,090 6,090 7,500
101-4226-21-0600 PD RECRUITMENT EXPENSES 3,500 3,500
24
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
GENERAL FUND EXPENDITURES DETAIL
101-4309-21-0000 PD CONTRACTED IT & SFTW SUPPORT 93,147 99,107 100,017 130,451 135,380 140,000 149,904
101-4310-21-0000 PD MISC CONTRACTED SERVICES 16,827 14,656 18,111 23,147 25,250 25,250 26,134
101-4325-21-0000 PD COMMUNICATIONS 59,186 63,118 66,861 62,195 68,800 68,800 71,208
101-4333-21-0000 PD HC PRISONER SERVICES 7,540 9,845 5,518 1,834 5,500 5,500 5,693
101-4335-21-0000 PD INSURANCE CLAIMS - - - 2,829 - 5,000 -
101-4341-21-0000 PD TRAINING, CONF. & MTG.7,488 18,140 22,312 17,770 29,450 29,450 30,500
101-4342-21-0000 PD MEMBERSHIPS & DUES 4,741 4,027 6,068 6,223 6,500 6,500 6,728
101-4350-21-0000 PD PRINTED FORMS & ENVELOPES - 1,241 975 88 1,250 1,250 1,294
101-4365-21-0000 PD INSURANCE PC / LIABILITY 60,360 64,946 60,312 53,876 53,467 53,467 63,366
101-4345-21-0000 PD MISC GRANTS / REIMB INS PREMUMS 924 147 1,926 26,073 22,500 28,656 24,145
101-4499-21-0000 PD MISCELLANEOUS 27 1,000 - 1,370 250 1,250 1,250
TOTAL 3,455,625$ 3,563,513$ 3,755,399$ 3,923,440$ 4,549,600$ 4,549,976$ 4,968,219$
25
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
GENERAL FUND EXPENDITURES DETAIL
FIRE PROTECTION
101-4110-22-0000 FD REGULAR EMPLOYEE 540,180$ 548,941$ 563,270 581,763$ 712,825$ 690,000 757,962
101-4110-22-0300 PD NEW FF TRAINING PERIOD-WAGES - - - - 16,354 16,354 16,926
101-4110-22-0100 FD MECHANIC ALLOC- WAGES 10,101 11,048 11,930 12,749 13,967 13,967 14,456
101-4111-22-0000 FD OVERTIME EMPLOYEE 35,838 48,855 66,024 54,911 49,062 49,062 50,779
101-4111-22-0100 FD OT - UNION CONTRACT 37,539 37,956 37,534 40,079 42,127 42,127 43,601
101-4112-22-0000 FD PART-TIME EMPLOYEE 77,157 76,501 70,573 68,416 74,024 74,024 76,615
101-4112-22-0100 FD CODE ENFORCEMENT 12,973 20,570 24,474 29,004 30,145 36,000 36,000
101-4121-22-0000 FD PERA 109,616 113,668 118,737 120,580 145,205 141,165 153,861
101-4121-22-0100 FD MECHANIC ALLOC- PERA 863 882 949 1,014 1,048 1,048 1,084
101-4122-22-0000 FD FICA/MEDICARE 14,936 16,116 17,048 17,254 20,933 21,050 22,325
101-4122-22-0100 FD MECHANIC FICA/MEDICARE 837 855 923 987 1,068 933 1,106
101-4123-22-0000 FD CITY CONTR- FIRE RELIEF 6,000 6,000 - 84,289 6,000 78,000 78,000
101-4131-22-0000 FD INSURANCE HEALTH 91,788 106,457 85,690 95,303 117,958 117,958 115,173
101-4131-22-0100 FD MECHANIC ALLOC- HLTH INS 872 586 605 605 653 653 682
101-4135-22-0000 FD INSURANCE WC 36,688 34,437 39,645 54,186 69,360 54,806 52,625
101-4140-22-0000 FD UNIFORM EXPENSES 8,236 4,090 8,433 11,468 12,200 12,200 12,627
101-4212-22-0100 FD MOTOR FUELS 5,113 5,612 7,841 9,200 11,015 8,401 9,208
101-4221-22-0000 FD SUPPLIES- EQUIPMENT 2,195 2,634 2,033 5,637 3,560 4,000 3,684
101-4221-22-0100 FD VEHICLE REPAIRS/PARTS 21,130 19,190 34,268 19,911 22,680 22,680 23,474
101-4225-22-0000 FD FIRE PREVENTION SUPPLIES 1,657 1,555 1,352 2,023 2,100 2,100 2,174
101-4226-22-0000 FD GENERAL SUPPLIES 2,954 6,985 4,378 7,041 6,100 6,100 6,314
101-4226-22-0100 FD SHOP SUPPLIES 428 481 811 675 1,350 1,350 1,397
101-4227-22-0000 FD MEDICAL SUPPLIES 3,743 9,315 11,391 9,556 13,802 13,802 14,285
101-4309-22-0000 FD CONTRACTED IT & SFTW SUPPORT 34,418 36,230 35,896 63,551 56,850 56,850 65,547
101-4310-22-0000 FD MISC CONTRACTED SERVICES 3,070 7,352 10,643 12,405 11,670 11,670 12,078
101-4325-22-0000 FD COMMUNICATIONS 18,510 27,946 28,700 28,736 28,760 28,760 29,767
101-4339-22-0000 FD EQUIP REPAIRS & MAINTENANCE 4,736 4,290 1,642 4,767 4,158 4,200 4,304
101-4341-22-0000 FD TRAINING, CONF. & MTG.24,314 19,550 25,860 34,761 30,000 30,000 31,050
101-4342-22-0000 FD MEMBERSHIPS & DUES 1,595 1,764 1,850 1,320 1,700 1,700 1,760
101-4345-22-0000 FD GRANT REIMB/EXPENDITURES 3,300 - - - 500 500 500
TOTAL 1,110,789$ 1,169,864$ 1,213,208$ 1,372,228$ 1,507,173$ 1,541,459$ 1,639,363$
26
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
GENERAL FUND EXPENDITURES DETAIL
PROTECTIVE INSPECTIONS
101-4110-24-0000 PI REGULAR EMPLOYEE 10,818$ 5,383$ 11,010 11,797$ 11,903$ 11,903 12,996
101-4121-24-0000 PI PERA 781 522 832 858 893 893 975
101-4122-24-0000 PI FICA/MEDICARE 845 597 842 902 911 911 994
101-4131-24-0000 PI INSURANCE HEALTH 1,336 1,122 1,591 1,686 1,754 1,754 1,820
101-4320-24-0000 PI BUILDING OFFICAL CONTRACT 101,020 521,098 202,649 303,029 137,887 130,000 142,713
101-4321-24-0000 PI ELECTRICAL INSPECTOR 18,366 49,795 22,796 56,867 16,216 12,092 16,784
101-4350-24-0000 PI PRINTED FORMS & ENVELOPES 154 - 161 - 150 150 155
TOTAL 133,548$ 578,516$ 239,882$ 375,139$ 169,714$ 157,702$ 176,437$
EMERGENCY MANAGEMENT
101-4110-25-0000 EMS REGULAR EMPLOYEE 59,033$ 61,209$ 63,045 61,464$ 67,469$ 67,469 72,373
101-4121-25-0000 EMS PERA 10,304 10,826 11,146 10,866 11,942 11,942 12,810
101-4122-25-0000 EMS FICA/MEDICARE 856 887 914 823 978 978 1,049
101-4131-25-0000 EMS INSURANCE HEALTH 7,840 8,254 8,109 7,316 9,032 9,032 7,398
101-4135-25-0000 EMS INSURANCE WC 4,042 4,555 4,367 5,978 7,655 6,049 6,547
101-4221-25-0000 EMS SUPPLIES- EQUIPMENT 222 220 - - 500 500 518
101-4227-25-0000 EMS MEDICAL SUPPLIES - - - - 50 50 50
101-4323-25-0000 EMS PAGERS, SIREN 1,272 1,275 1,302 1,365 1,450 1,450 1,501
101-4339-25-0000 EMS REPAIRS AND MAINTENANCE - - - 1,411 800 800 828
101-4341-25-0000 EMS TRAINING, CONF. & MTG.- 903 840 161 1,100 1,100 1,139
101-4350-25-0000 EMS PRINTED FORMS & ENVELOPES 68 - - - 75 75 75
TOTAL 83,637$ 88,129$ 89,723$ 89,384$ 101,051$ 99,445$ 104,287$
27
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
GENERAL FUND EXPENDITURES DETAIL
PUBLIC WORKS
101-4110-31-0000 PW REGULAR EMPLOYEE 296,772$ 269,133$ 293,003 305,834$ 321,384$ 321,384 396,794
101-4110-31-0100 PW MECHANIC 36,354 39,933 42,756 45,620 47,339 47,339 48,996
101-4111-31-0000 PW OVERTIME EMPLOYEE 6,382 8,932 18,168 9,756 17,000 17,000 17,595
101-4111-31-0100 PW OVERTIME MECHANIC 41 56 180 204 400 400 400
101-4112-31-0000 PW PART-TIME EMPLOYEE 28,292 5,055 25,580 32,913 34,750 34,750 35,966
101-4121-31-0000 PW PERA 23,523 20,756 23,547 23,558 28,959 28,959 34,784
101-4121-31-0100 PW MECHANIC ALLOC- PERA 3,022 3,088 3,354 3,547 3,550 3,550 3,675
101-4122-31-0000 PW FICA 24,209 18,175 23,084 23,626 28,545 28,575 34,483
101-4122-31-0100 PW MECHANIC ALLOC- FICA 3,243 3,318 3,555 3,783 3,652 3,621 3,748
101-4131-31-0000 PW INSURANCE HEALTH 69,346 67,073 64,589 63,788 75,627 75,627 78,568
101-4131-31-0100 PW MECHANIC ALLOC- HI 1,203 2,170 2,117 2,177 2,285 2,285 2,386
101-4135-31-0000 PW INSURANCE WC 14,354 16,239 15,689 15,881 21,466 16,962 15,145
101-4140-31-0000 PW UNIFORM EXPENSES 13,734 12,824 13,239 17,896 16,513 16,513 17,091
101-4140-31-0100 PW UNIFORM EXPENSES - MECH 396 187 168 - 200 20 207
101-4212-31-0100 PW MOTOR FUELS MISC 1,790 571 596 2,145 600 600 650
101-4212-31-0200 PW MOTOR FUELS NB 73,048 7,164 - - - - -
101-4212-31-0300 PW FUEL - MWMO 1,373 1,676 2,092 1,818 3,150 1,568 2,129
101-4212-31-0400 PW FUEL - SANB #282 6,295 6,449 10,100 12,207 15,536 13,344 14,087
101-4212-31-0600 PW FUEL - STREET/PARKS 13,133 11,695 16,721 17,970 21,415 13,024 17,069
101-4221-31-0100 PW VEHICLE REPAIRS/PARTS 11,523 14,520 22,303 17,321 20,479 20,479 21,196
101-4223-31-0000 PW SMALL TOOLS MECHANIC - 375 487 25 600 600 600
101-4223-31-0100 PW SMALL TOOLS 397 260 310 418 500 700 500
101-4224-31-0000 PW STREET SIGNS 2,758 785 933 366 2,550 2,550 2,550
101-4226-31-0000 PW GENERAL SUPPLIES 10,833 8,805 7,840 11,402 9,000 9,000 11,858
101-4226-31-0100 PW SHOP SUPPLIES 2,622 1,331 2,676 2,295 3,000 5,900 6,000
101-4228-31-0000 PW STREET REPAIR & MAINTENANCE 19,956 25,857 30,338 14,992 27,000 27,000 27,945
101-4229-31-0000 PW STREET CHEMICALS & SAND 23,415 18,913 29,976 18,207 29,640 29,640 30,677
101-4230-31-0000 PW STORMWATER MAINTENANCE 720 - 1,440 270 - - -
101-4303-31-0000 PW CONTRACTED ENGINEER 27,986 27,623 33,386 42,276 37,820 44,813 46,381
101-4309-31-0000 PW CONTRACTED IT & SFTW SUPPORT 12,724 12,242 11,342 13,469 15,500 15,500 17,095
101-4310-31-0000 PW MISC. CONTRACTED SERVICES 35,856 36,376 27,959 39,131 21,044 39,000 35,344
28
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
GENERAL FUND EXPENDITURES DETAIL
101-4325-31-0000 PW COMMUNICATIONS 448 4,583 6,117 4,257 4,680 4,680 4,680
101-4339-31-0000 PW EQUIP REPAIRS & MAINTENANCE 6,383 5,630 11,639 12,406 12,000 12,000 12,000
101-4340-31-0000 PW BLDG REPAIRS & MAINTENANCE - 255 - - - - -
101-4341-31-0000 PW TRAINING, CONF. & MTG.731 1,886 6,469 6,274 6,500 6,700 6,700
101-4342-31-0000 PW MEMBERSHIPS & DUES 1,166 879 594 1,079 800 1,000 1,000
101-4344-31-0000 PW TRAINING CERT PROGRAMS 23 450 - 1,609 625 625 625
101-4345-31-0000 PW GRANT REIMB EXPENDITURES - 5,000 28,898 5,144 5,000 21,030 5,175
101-4381-31-0000 PW STREETLIGHTS & SIGNALS 60,087 68,549 80,755 84,599 86,564 86,000 80,000
101-4435-31-0000 PW STORM CLEAN-UP COSTS 3,450 2,150 - - - - -
101-4499-31-0000 PW MISCELLANEOUS 60 738 7,224 6,339 165 165 165
TOTAL 837,648$ 731,698$ 869,226$ 864,603$ 925,838$ 952,904$ 1,034,264$
PARKS
101-4110-51-0000 PR REGULAR EMPLOYEE 105,447$ 110,163$ 126,588 134,633$ 140,284$ 140,284 180,474
101-4110-51-0100 TW REGULAR EMPLOYEE 29,401 31,510 32,264 34,162 35,671 37,738 89,306
101-4110-51-0200 PR COMMITTEE 600 330 700 885 600 600 600
101-4111-51-0000 PR OVERTIME EMPLOYEE 1,654 2,163 2,064 2,752 4,300 4,300 4,451
101-4111-51-0100 TW OVERTIME EMPLOYEE 575 1,013 839 800 1,032 1,032 1,068
101-4121-51-0000 PR PERA 8,630 8,162 9,878 10,754 10,844 10,521 13,536
101-4121-51-0100 TW PERA 2,445 2,533 2,594 2,643 2,753 2,830 6,698
101-4122-51-0000 PR FICA/MEDICARE 8,667 9,409 10,133 10,185 11,061 10,732 13,806
101-4122-51-0100 TW FICA/MEDICARE 2,486 2,588 2,587 2,564 2,808 2,887 6,832
101-4131-51-0000 PR INSURANCE HEALTH 23,441 21,865 29,022 30,250 33,084 33,084 33,249
101-4131-51-0100 TW INSURANCE HEALTH 5,615 6,011 5,873 6,444 6,684 6,684 7,250
101-4135-51-0000 PR INSURANCE WC 4,255 4,482 4,993 7,465 9,320 7,365 7,745
101-4135-51-0100 TW INSURANCE WC 2,837 2,584 3,328 4,977 6,216 4,912 5,165
101-4212-51-0000 PW FUEL - STREET/PARKS 40 - - - - - -
101-4226-51-0000 PR GENERAL SUPPLIES 15,700 18,005 18,654 16,159 20,366 20,366 21,079
101-4310-51-0100 TW MISC. CONTRACTED SERVICES - - 150 290 - 2,695 -
101-4325-51-0000 PR COMMUNICATIONS 1,693 1,820 3,810 4,191 4,380 4,380 4,533
101-4325-51-0100 TW COMMUNICATIONS 67 71 - - - - -
101-4337-51-0000 PR STRUCTURES REPAIRS & MAINT.1,356 5,650 6,028 1,918 9,000 9,000 9,315
101-4338-51-0100 TW TREE REPLACEMENT 2,778 2,174 910 2,844 2,000 9,751 2,070
29
Fiscal Year 2025 12/31/2020 NOT UPDATED 4% increase base
12/31/2023 14.00 12/31/2024
1.035
ACTUAL
2020
ACTUAL
2021
ACTUAL
2022
ACTUAL
2023
BUDGET
2024
EST. ACTUAL
2024
BUDGET
2025
GENERAL FUND EXPENDITURES DETAIL
101-4339-51-0000 PR EQUIP REPAIRS & MAINTENANCE 8,776 17,442 16,097 5,191 17,707 17,707 18,327
101-4339-51-0100 TW EQUIP REPAIRS & MAINTENANCE 691 - 740 860 500 500 518
101-4381-51-0000 PR ELECTRIC AND GAS UTILITIES 15,870 35,509 37,173 42,246 41,351 41,351 42,799
101-4415-51-0000 PR SS RENTALS 2,122 3,992 2,314 5,177 2,453 3,000 3,000
101-4499-51-0000 PR MISCELLANEOUS - - - 75 125 125 125
101-4499-51-0100 TW MISCELLANEOUS - - 1,539 - 125 125 125
101-4671-61-0000 CS ISD 282 REC PROGRAMS 52,176 52,176 52,176 52,176 52,176 52,176 52,176
TOTAL 297,321$ 339,653$ 370,455$ 379,638$ 414,840$ 424,145$ 524,246$
OTHER EXPENDITURES AND TRANSFERS
101-4335-70-0000 INSURANCE CLAIMS 14,606$ 9,350 5,359 37,372 15,000 15,000 15,000
101-4343-70-0000 COMMUNITY INCLUSION INTITIATIVE 1,438 13,305 11,259 23,342 16,000 16,000 16,000
101-4346-70-0000 COLLABORATIVE INTITIATIVE 2,464 6,375 7,468 60 10,000 10,000 10,000
101-4348-70-0000 SUSTAINABILITY INTITIATIVE 2,772 4,622 3,623 27,239 14,000 14,000 14,000
101-4499-70-0000 NB MISCELLANEOUS 7,195 - 17,900 - - - -
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 2,500 367,845 688,455 105,950 - 584,225 -
TOTAL 496,609$ 504,122$ 820,364$ 280,263$ 141,300$ 725,525$ 141,300$
TOTAL FUND EXPENDITURES 7,652,254$ 8,211,634$ 8,662,756$ 8,707,259$ 9,396,267$ 10,083,849$ 10,174,261$
TOTAL FUND REVENUE 8,459,454$ 8,690,430$ 8,790,759$ 9,759,661$ 9,400,341$ 9,654,882$ 10,178,047$
CHANGE IN FUND BALANCE 807,201$ 478,796$ 128,002$ 1,052,402$ 4,074$ (428,967)$ 3,786$
BEGINNING FUND BALANCE 2,590,790 3,397,990 3,876,786 4,004,967 5,057,370 5,057,370 4,460,668
PARTIAL USE OF 2023 PUBLIC SAFETY AID (167,735) (167,735) (233,766)
ENDING FUND BALANCE 3,397,990$ 3,876,786$ 4,004,967$ 5,057,370$ 4,893,708$ 4,460,668$ 4,230,688$
30
31
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
32
Fiscal Year 2025ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2020 2021 2022 2023 2024 2024 2025REVENUES SALES 7,015,974$ 7,259,565$ 7,040,797$ 7,065,953$ 7,232,442$ 5,887,531$ 6,973,800$ LESS: COGS(5,252,004) (5,431,562) (5,212,282) (5,246,548) (5,371,148) (4,464,716) (5,118,693) TOTAL GROSS PROFIT 1,763,970$ 1,828,003$ 1,828,515$ 1,819,405$ 1,861,295$ 1,422,816$ 1,855,107$ EXPENDITURESSALARIES, WAGES, BENEFITSFULL‐TIME EMPLOYEES 333,337$ 319,090$ 322,946$ 343,436$ 343,674$ 345,349$ 369,525$ PART‐TIME EMPLOYEES 257,208 267,585 249,899 286,705 259,037 272,569 291,650 ACCOUNTING WAGES63,312 67,909 69,955 66,500 74,853 54,763 58,600 PERA48,143 48,460 45,915 51,168 50,479 50,011 53,983 FICA/MEDICARE46,695 47,058 46,630 50,325 51,834 51,460 55,063 INSURANCE HEALTH93,060 91,371 81,762 85,203 91,153 89,840 96,130 INSURANCE WORKERS COMP15,884 16,277 12,857 13,234 14,720 16,668 17,840 UNEMPLOYMENT BENEFITS14,032 1,936 1,016 ‐ 1,000 461 495 TOTAL871,671$ 859,686$ 830,979$ 896,572$ 886,749$ 881,120$ 943,286$ ALL OTHER EXPENSESUNIFORMS4,262$ (10)$ 3,154$ 1,652$ 2,501$ ‐$ 4,000$ MATS/TOWELS LAUNDRY5,982 5,133 6,140 8,530 6,828 9,451 9,924 OPERATING SUPPLIES10,862 12,899 12,475 18,604 14,413 13,277 13,940 OFFICE SUPPLIES1,625 3,354 3,484 3,640 4,188 6,250 6,563 SANITATION 3,236 3,629 3,947 1,375 4,664 ‐ ‐ SUPPLIES‐ EQUIPMENT5,153 4,231 3,137 2,351 3,550 38 40 SUPPLIES‐NON CAPITAL IMP‐ ‐ ‐ 8,404 ‐ 654 686 CREDIT CARD FEES151,361 149,549 147,615 152,634 161,966 135,118 141,874 CAM CHARGES58,892 57,695 55,379 67,456 70,358 66,099 69,404 FREIGHT37,595 37,690 39,719 40,716 41,414 40,360 42,378 PROFESSIONAL SERVICES3,940 14,838 3,455 2,096 3,579 7,435 7,807 AUDIT FEES8,942 10,399 10,661 11,025 11,643 14,296 15,011 IT & SOFTWARE SUPPORT39,702 47,485 43,156 49,741 53,107 61,403 64,473 MISC CONTRACTED SERVICES1,864 ‐ 352 4,428 ‐ 2,070 2,174 WINDOW CLEANING966 912 1,108 1,000 1,227 895 940 LIQUOR FUND ‐ COMBINED OPERATIONS33
CLEANING SERVICE‐ ‐ ‐ ‐ ‐ ‐ ‐ COMMUNICATIONS 60 3,253 3,402 2,596 3,789 1,984 2,083 SECURITY MONITORING SERVICE 3,600 1,667 955 1,102 1,588 2,213 2,323 REPAIRS & MAINTENANCE 17,502 11,708 14,168 6,755 12,372 15,343 16,111 TRAINING, CONF. & MTG. 965 330 400 505 655 1,940 2,037 MEMBERSHIPS & DUES 4,589 6,340 8,110 6,515 8,856 7,528 7,904 ADVERTISING AND SIGNAGE713 1,829 ‐ ‐ ‐ 337 353 INSURANCE PROPERTY / LIABILITY12,090 12,820 12,832 12,955 13,377 12,860 13,503 ELECTRIC AND GAS UTILITIES47,856 52,851 64,262 63,018 64,511 41,113 43,168 TOTAL OTHER EXPENSE 421,757$ 438,602$ 437,911$ 467,098$ 484,587$ 440,665$ 466,698$ TOTAL OPERATING EXPENSE 1,293,428$ 1,298,287$ 1,268,891$ 1,363,669$ 1,371,337$ 1,321,785$ 1,409,984$ OPERATING INCOME 470,542$ 529,715$ 559,625$ 455,736$ 489,958$ 101,031$ 445,123$ NON OPERATING INCOME / (EXPENSE) 6,676 (3,073) (29,632) 49,048 3,000 (5,521) 6,000 DEPRECIATION EXPENSE70,859 72,085 80,142 80,142 77,366 74,421 78,142 NET INCOME 406,359$ 454,558$ 449,850$ 424,642$ 415,592$ 21,089$ 372,982$ OTHER CASH USESTRANSFER TO GENERAL FUND250,000$ 250,000$ 275,000$ 275,000$ 275,000$ 275,000$ 300,000$ ADD BACK DEPRECIATION EXPENSE(70,859) (72,085) (80,142) (80,142) (80,142) (80,142) (80,142) NET CHANGE IN ASSETS/LIABILITIES167,191 (187,198) 114,268 125,400 155,000 150,000 150,000 TOTAL OTHER CASH USES 346,332$ (9,283)$ 309,126$ 320,258$ 349,858$ 344,858$ 369,858$ NET INCREASE/(DECREASE) IN CASH60,027$ 463,841$ 140,724$ 104,384$ 65,734$ (323,769)$ 3,124$ BEGINNING CASH BALANCE769,316$ 829,344$ 1,293,184$ 1,433,909$ 1,538,293$ 1,538,293$ 1,214,524$ ENDING CASH BALANCE829,344$ 1,293,184$ 1,433,909$ 1,538,293$ 1,604,026$ 1,214,524$ 1,217,648$ 34
Fiscal Year 2025ACTUALACTUALACTUAL ACTUAL BUDGETEST. ACTUAL BUDGET REVENUES2020202120222023202420242025 Water Operations$1,130,292 $1,300,250 $1,347,275 $1,373,093 $1,503,177 $1,436,885 $1,499,839 Sewer Operations1,224,881 1,314,285 1,337,972 1,423,818 1,475,931 1,487,143 1,586,785Total Operating Revenues 2,355,173$ 2,614,535$ 2,685,247$ 2,796,911$ 2,979,108$ 2,924,028$ 3,086,624$ EXPENDITURES Water Operations1,026,775$ 920,311$ 1,102,354$ 1,186,421$ 1,221,493$ 1,202,688$ 1,296,858$ Sewer Operations1,118,027 1,103,140 1,164,982 1,215,155 1,215,155 1,298,331 1,477,594Total Operating Expenditures 2,144,802$ 2,023,451$ 2,267,336$ 2,401,576$ 2,436,648$ 2,501,019$ 2,774,452$ Combined Operating Income 210,370$ 591,084$ 417,911$ 395,335$ 542,460$ 423,010$ 312,172$ Other (Income)/Expense Water 8,530$ (12,181)$ 1,351$ 4,851$ 4,851$ 4,851$ 4,851$ Sewer (1,317) (1,216)400 450 450 450 450 Interest Income (27,781) 7,697 (6,250) (6,000) (6,000) (6,000) (6,000) Depreciation Expense631,728 612,058 637,679 652,179 667,179 667,179 667,179 Total Other (Income)/Expense611,160 606,358 633,180 651,480 666,480 666,480 666,480 Net Income/(Loss) (400,789)$ (15,274)$ (215,269)$ (256,145)$ (124,020)$ (243,470)$ (354,308)$ Other Sources and Uses:Transfers Out ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Transfers In‐ ‐ ‐ ‐$ ‐ ‐ ‐ Debt Service Payments(147,950) (150,200) (147,400) (149,550) (156,550) (156,550) (156,550) Net Change in Assets / Liabilities114,365 (120,563) (49,263) ‐ ‐ ‐ ‐ Add back Depreciation Expense631,728 612,058 637,679 652,179 667,179 667,179 667,179 Total Other Sources and Uses598,143 341,295 441,016 502,629 510,629 510,629 510,629 Net increase (decrease) in cash197,354$ 326,021$ 225,747$ 246,484$ 386,609$ 267,159$ 156,321$ BEGINNING CASH BALANCE1,661,976 1,859,331 2,185,352 2,411,099 2,657,583 3,044,192 3,311,351 ENDING CASH BALANCE1,859,331$ 2,185,352$ 2,411,099$ 2,657,583$ 3,044,192$ 3,311,351$ 3,467,672$ UTILITY FUND SUMMARY35
Fiscal Year 2025EXHIBIT CACTUAL ACTUALACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2020202120222023202420242025OPERATING INCOME701‐3710‐0‐0‐00 WATER BILLINGS 1,122,633$ 1,291,961$ 1,339,078$ 1,503,583$ 1,493,609$ 1,426,541$ 1,489,149$ 701‐3715‐0‐0‐00 WATER ON/OFF FEES2031,095 1,020 825$ 500500 500701‐3717‐0‐0‐00 PENALTIES WATER7,4567,194 7,177 8,668$ 9,0689,845 10,189TOTAL $1,130,292 $1,300,250 $1,347,275 $1,513,076 $1,503,177 1,436,885$ 1,499,839$ DISTRIBUTION OPERATING EXPENDITURES701‐4110‐80‐0000 WT REGULAR EMPLOYEE334,093$ 310,612$ 362,522$ 380,181$ 396,871$ 409,167 433,717 701‐4111‐80‐0000 WT OVERTIME EMPLOYEE23,931 21,284 28,616 18,479 14,419 24,794 21,025 701‐4121‐80‐0000 WT PERA26,460 25,096 30,329 29,419 30,847 32,547 33,731 701‐4122‐80‐0000 WT FICA/MEDICARE26,798 24,291 28,500 27,300 31,464 33,198 34,405 701‐4131‐80‐0000WT INSURANCE HEALTH56,881 53,813 55,056 53,436 61,243 54,880 68,128 701‐4135‐80‐0000 WT INSURANCE WC9,769 12,545 10,655 10,917 14,577 11,519 12,002 701‐4211‐80‐0000 WT OFFICE SUPPLIES354 511 607 305 750 350 400 701‐4212‐80‐0000 WT MOTOR FUELS4,908 5,688 6,462 7,337 8,566 5,201 7,905 701‐4221‐80‐0000 WT SUPPLIES‐EQUIPMENT2,896 140 115 376 1,000 450 600 701‐4226‐80‐0000 WT GENERAL SUPPLIES3,013 12,083 21,836 10,885 16,500 9,500 11,570 701‐4300‐80‐0000 WT AUDITOR6,706 7,799 7,996 8,269 8,681 9,031 9,483 701‐4309‐80‐0000 WT IT & SFTW SUPPORT32,157 32,654 32,892 29,878 36,500 44,319 47,050 701‐4310‐80‐0000 WT MISC CONTRACTED SERVICES4,906 3,739 10,479 10,661 9,250 9,550 10,190 701‐4310‐80‐0100WT METER READING FEES 8,470 8,725 8,986 9,255 9,718 9,532 9,819 701‐4325‐80‐0000 WT COMMUNICATIONS9,548 8,662 6,623 7,205 8,140 7,710 7,950 701‐4337‐80‐0000 WT MAIN REPAIRS & MAINTENANCE6,788 7,056 27,271 3,717 15,000 7,500 15,000 701‐4339‐80‐0000 WT EQUIP REPAIRS & MAINTENANCE6,988 2,187 2,445 6,074 6,750 3,750 4,000 701‐4341‐80‐0000 WT TRAINING, CONF. & MTG.46 (390) 483 1,167 1,000 550 1,125 701‐4341‐80‐0100 WT TUITION‐ CERTIFICATIONS436 313 46 411 50 50 50 701‐4342‐80‐0000 WT MEMBERSHIPS & DUES‐ ‐ 227 ‐ 250 240 275 701‐4350‐80‐0000WT PRINTING AND POSTAGE4,599 3,596 3,797 4,597 5,670 4,950 5,198 701‐4381‐80‐0000 WT ELECTRIC AND GAS UTILITIES3,286 4,175 3,011 2,247 4,250 2,450 2,900 TOTAL573,031$ 544,579$ 648,954$ 622,114$ 681,496$ 681,238$ 736,522$ WATER OPERATIONS36
Fiscal Year 2025EXHIBIT CACTUAL ACTUALACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2020202120222023202420242025WATER OPERATIONSPRODUCTION OPERATING EXPENDITURES701‐4110‐85‐0000 REGULAR EMPLOYEE 64,387$ 73,307$ 71,312 75,598 79,293 78,889 87,396 701‐4111‐85‐0000 OVERTIME EMPLOYEE 1,946 717 283 213 4,711 20,409 17,307 701‐4121‐85‐0000 PERA 5,451 6,156 5,812 5,991 5,947 5,917 6,180 701‐4122‐85‐0000 FICA/MEDICARE 5,663 6,233 5,907 6,050 6,066 6,035 7,627 701‐4131‐85‐0000 INSURANCE HEALTH 12,828 15,634 14,261 15,264 15,898 14,573 14,705 701‐4135‐85‐0000WTR FILT INSURANCE WC3,782 4,913 4,124 4,226 5,643 4,459 2,884 701‐4221‐85‐0000 SUPPLIES‐ EQUIPMENT213 20 45 255 1,000 500 500 701‐4226‐85‐0000 GENERAL SUPPLIES39,540 45,991 47,123 66,557 61,560 59,336 64,083 701‐4226‐85‐0001 CARBON SUPPLY USAGE 35,990 15,948 27 23,981 32,974 30,171 30,774 701‐4226‐85‐0200UV BULB SUPPLY USAGE68,698 729 4,161 343 15,000 15,000 43,800 701‐4226‐85‐0003 PEROXIDE SUPPILES 28,007 15,948 45,432 38,933 40,916 41,584 43,039 701‐4303‐85‐0000 ENGINEER EXPENSES525 2,274 10,566 4,691 3,000 11,742 4,000 701‐4308‐85‐0000 WATER QUALITY PROTECTION COSTS6,718 5,547 8,763 8,838 9,768 10,194 10,500 701‐4309‐85‐0000CONTRACTED IT & SFTW SUPPORT‐ ‐ ‐ ‐ ‐ ‐ 701‐4310‐85‐0000 MISC CONTRACTED SERVICES690 345 3,369 13,528 10,243 1,600 1,750 701‐4325‐85‐0000 COMMUNICATIONS5,210 2,305 3,839 4,981 5,564 5,178 3,640 701‐4339‐85‐0000 EQUIP REPAIRS & MAINTENANCE 16,988 26,353 44,363 22,213 33,950 40,129 35,000 701‐4340‐85‐0000 BLDG REPAIRS & MAINTENANCE1,017 300 323 ‐ 650 844 950 701‐4351‐85‐0000 PL NOTICES & PUBLICATIONS‐ ‐ ‐ ‐ ‐ ‐ ‐ 701‐4365‐85‐0000 INSURANCE PROPERTY / LIABILITY17,664 11,637 11,024 15,196 16,786 18,036 18,366 701‐4381‐85‐0000 ELECTRIC AND GAS UTILITIES138,429 141,375 172,666 171,047 191,029 156,855 167,835 TOTAL453,744$ 375,732$ 453,400 477,906 539,997 521,450 560,336 OPERATING INCOME (LOSS)103,517$ 379,939$ 244,921$ 413,056$ 281,685$ 234,198$ 202,981$ 37
Fiscal Year 2025EXHIBIT CACTUAL ACTUALACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2020202120222023202420242025WATER OPERATIONSOTHER (INCOME) / EXPENSE701‐3891‐0‐0‐01 WT MISCELLANEOUS INCOME (901) (9,320) (1,161) (3,650) (150) (150) (150) 701‐3620‐0‐1‐00 WT INTEREST INCOME (27,781) 7,697 51,770 (124,189) (15,000) (80,723) (40,361) 701‐3713‐0‐0‐00 WT WATER CONNECTION FEES‐ ‐ ‐ ‐ ‐ ‐ ‐ 701‐3910‐0‐0‐00WT SALE OF ASSETS/meters(1,520) 9,282 (20,158) ‐ ‐ ‐ ‐ 701‐4335‐80‐0000 WT BKUP RESTORATION COSTS1,165 ‐ ‐ ‐ ‐ ‐ ‐ 701‐4499‐80‐0000 WT MISCELLANEOUS EXPENSE5,540 2,180 6,614 2,433 3,250 3,250 3,250 701‐4310‐90‐0000 FIBER LAN/OPTIC CNTRCT SVC4,246 4,241 6,623 4,263 4,351 4,351 4,470 TOTAL(19,251) 14,080 43,688 (121,144) (7,549) (73,272) (32,791) OPERATING INCOME BEFORE DEPRECIATION122,768$ 365,859$ 201,233$ 534,200$ 289,234$ 307,470$ 235,772$ 38
Fiscal Year 2025ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2020 2021 2022 2023 2024 2024 2025OPERATING INCOME701‐3720‐0‐0‐00 SEWER BILLINGS 1,224,881$ 1,314,285$ 1,337,972$ 1,440,378$ 1,475,931$ 1,487,143$ 1,586,785$ TOTAL1,224,881$ 1,314,285$ 1,337,972$ 1,440,378$ 1,475,931$ 1,487,143$ 1,586,785$ OPERATING EXPENDITURES701‐4110‐75‐0000 SS REGULAR EMPLOYEE224,382$ 208,006$ 235,998$ 246,945$ 257,792$ 250,835$ 287,115$ 701‐4111‐75‐0000 SS OVERTIME EMPLOYEE16,980 16,552 15,187 14,672 7,288 17,954 19,031 701‐4121‐75‐0000 SS PERA17,067 16,443 20,047 18,937 19,881 20,159 22,586 701‐4122‐75‐0000 SS FICA/MEDICARE17,048 15,509 18,523 17,354 20,279 20,180 22,961 701‐4131‐75‐0000SS INSURANCE HEALTH44,245 42,049 39,764 33,720 40,857 35,696 43,075 701‐4135‐75‐0000 SS INSURANCE WC4,727 5,994 5,156 5,282 7,054 5,574 5,808 701‐4211‐75‐0000 SS OFFICE SUPPLIES934 ‐ ‐ ‐ 150 125 150 701‐4212‐75‐0000 SS MOTOR FUELS7,250 7,022 9,623 10,797 12,849 7,803 11,858 701‐4226‐75‐0000 SS GENERAL SUPPLIES2,340 1,721 1,743 1,743 2,500 1,750 1,950 701‐4300‐75‐0000SS AUDITOR6,706 7,799 7,997 8,269 8,682 9,031 9,483 701‐4303‐75‐0000 SEWER ENGINEER FEES‐ ‐ 3,289 4,799 2,750 2,350 2,750 701‐4309‐75‐0000 SS IT & SFTW SUPPORT19,635 19,168 17,997 20,663 23,710 24,560 25,550 701‐4310‐75‐0000 SS MISC CONTRACTED SERVICES121 615 4,169 6,244 9,900 4,231 4,350 701‐4325‐75‐0000SS COMMUNICATIONS2,144 4,824 5,748 5,372 4,280 5,832 6,020 701‐4335‐75‐0000 SS BKUP RESTORATION COSTS2,624 405 694 ‐ 10,000 10,000 10,000 701‐4339‐75‐0000 SS EQUIP REPAIRS & MAINTENANCE 8,422 8,990 7,898 18,948 15,790 27,941 23,500 701‐4341‐75‐0000 SS TRAINING, CONF. & MTG.780 780 225 ‐ 300 300 300 701‐4341‐75‐0100 SS TUITION‐ CERTIFICATIONS‐ 46 23 55 50 50 50 701‐4342‐75‐0000 SS MEMBERSHIP & DUES260 ‐ ‐ ‐ ‐ ‐ ‐ 701‐4350‐75‐0000 SS PRINTING AND POSTAGE4,599 3,145 4,329 4,598 5,670 4,950 5,198 701‐4365‐75‐0000 SS INSURANCE PROPERTY/ LIABILITY 13,164 13,101 12,771 14,222 14,571 15,196 14,673 701‐4375‐75‐0000SS MCES WASTE TREATMENT CHARGE 712,664 719,437 711,020 760,026 822,704 822,704 949,408 701‐4381‐75‐0000 SS ELECTRIC AND GAS UTILITIES11,934 11,534 10,991 10,894 11,327 11,112 11,779 TOTAL1,118,027$ 1,103,140$ 1,133,192$ 1,203,542$ 1,298,384$ 1,298,331$ 1,477,594$ OPERATING INCOME (LOSS)106,854$ 211,145$ 204,780$ 236,837$ 177,547$ 188,812$ 109,191$ SEWER OPERATIONS39
Fiscal Year 2025ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2020 2021 2022 2023 2024 2024 2025SEWER OPERATIONSOTHER (INCOME) / EXPENSE701‐3723‐0‐0‐00 SEWER CONNECTION FEES (1,750)$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 701‐3891‐0‐0‐00 SS MISCELLANEOUS INCOME(650)(1,480)(500) (1,834)(500) (1,550)(500)701‐3910‐0‐0‐00 SS SALE OF ASSETS‐ (600) ‐ ‐ ‐ ‐ ‐ 701‐4499‐75‐0000 SS MISCELLANEOUS EXPENSE1,0838641,2731,9745001,500500TOTAL (1,317)$ (1,216)$ 773$ 140$ ‐$ (50)$ ‐$ NET INCOME (LOSS) BEFORE DEPRECIATION108,171$ 212,361$ 204,007$ 236,697$ 177,547$ 188,862$ 109,191$ 40
41
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.
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.
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
42
Fiscal Year 202512/31/2022 12/31/2023ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2020 2021 2022 2023 2024 2024 2025REVENUES301‐3101‐0‐0‐00 PROPERTY TAX LEVY/MVHC 185,517$ 197,712$ 208,746$ 210,380$ 209,414$ 209,414$ 209,414$ 301‐3804‐0‐0‐00 REFUNDS AND REIMBURSEMENTS 460 230 512,092 45 500 500 500 301‐3810‐0‐0‐00 INVESTMENT INCOME 745 (403) (11,138) 36,569 20,500 20,500 20,500 301‐3920‐0‐0‐00 TRANSFER ‐ GENERAL FUND‐ ‐ ‐ ‐ ‐ ‐ ‐ 301‐3920‐0‐0‐00TRANSFER ‐ HRA PROJECTS FUND‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 186,722$ 197,539$ 709,700$ 246,994$ 230,414$ 230,414$ 230,414$ EXPENDITURES301‐4110‐00‐0000 REGULAR EMPLOYEE 83,111$ 88,941$ 95,147$ 98,853$ 102,313$ 102,313$ 147,956$ 301‐4121‐00‐0000 PERA 6,304 6,556 7,524 7,817 7,673 7,673 11,097 301‐4122‐00‐0000 FICA/MEDICARE 6,358 6,814 7,280 7,443 7,827 7,827 11,319 301‐4131‐00‐0000 INSURANCE HEALTH11,385 9,206 4,917 4,942 6,554 6,554 7,863 301‐4135‐00‐0000 INSURANCE WC1,038 890 813 1,045 800 800 800 301‐4300‐00‐0000 PROFESSIONAL SERVICES3,709 4,159 6,566 4,410 10,500 10,500 10,500 301‐4302‐00‐0100 GENERAL CITY PLANNER SERVICES3,723 2,398 24,319 15,283 31,500 31,500 31,500 301‐4321‐00‐0000 GMHC ‐ PROGRAM FEE525 240 185 120 150 150 ‐ 301‐4324‐00‐0000 ECONOMIC DEVELOPMENT ‐ ‐ 300 705 1,250 1,250 1,250 301‐4343‐00‐0000 RE‐DEVELOPMENT / HOUSING PLANNER21,366 11,267 ‐ ‐ 15,000 15,000 15,000 301‐4499‐00‐0000 MISCELLANEOUS EXPENSE‐ ‐ 9,887 5,000 ‐ ‐ ‐ 301‐4920‐00‐0000 TRANSFERS‐OUT‐ ‐ ‐ ‐ ‐ TOTAL 137,519$ 130,471$ 156,938$ 145,618$ 183,568$ 183,568$ 237,284$ NET CHANGE 49,203$ 67,068$ 552,762$ 101,376$ 46,846$ 46,846$ (6,870)$ BEGINNING FUND BALANCE71,015$ 120,218$ 187,286$ 740,048$ 841,424$ 841,424$ 888,270$ ENDING FUND BALANCE120,218$ 187,286$ 740,048$ 841,424$ 888,270$ 888,270$ 881,400$ HOUSING & REDEVELOPMENT AUTHORITY43
Fiscal Year 202512/31/2022 12/31/2023ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2020 2021 2022 2023 2024 2024 2025REVENUES230‐3360‐0‐0‐00 GRANT REVENUE‐$ ‐$ ‐$ ‐$ ‐$ 230‐3520‐0‐0‐00 FORFEITURES 11,965 7,531 44,531 9,276 10,000 10,000 10,000 230‐3810‐0‐0‐00 INVESTMENT INCOME 1,008 (248) (1,713) 3,252 50 50 50 230‐3891‐0‐0‐00 MISCELLANEOUS INCOME‐ ‐ ‐ ‐ ‐ ‐ 230‐3910‐0‐0‐00 SALE OF ASSETS‐ ‐ ‐ ‐ ‐ ‐ ‐ 230‐3920‐0‐0‐00TRANSFER‐IN‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 12,973$ 7,283$ 42,818$ 12,528$ 10,050$ 10,050$ 10,050$ EXPENDITURES230‐4221‐00‐0000 SUPPLIES‐ EQUIPMENT‐$ 10,806$ 7,815$ 6,212$ 9,500$ 9,500$ 9,500$ 230‐4226‐00‐0000 GENERAL SUPPLIES25 ‐ ‐ ‐ ‐ ‐ ‐ 230‐4310‐00‐0000 EAST METRO SWAT MEMBERSHIP4,000 4,000 4,000 5,000 5,750 5,750 12,750 230‐4341‐00‐0000 TRAINING‐ ‐ ‐ ‐ ‐ ‐ ‐ 230‐4499‐00‐0000 MISCELLANEOUS EXPENSE913 237 897 141 900 900 900 230‐4530‐00‐0000 POLICE EQUIPMENT PURCHASED7,485 ‐ 11,320 ‐ ‐ ‐ TOTAL 4,938$ 22,528$ 12,712$ 22,673$ 16,150$ 16,150$ 23,150$ NET CHANGE 8,035$ (15,245)$ 30,106$ (10,145)$ (6,100)$ (6,100)$ (13,100)$ BEGINNING FUND BALANCE46,295 54,330 39,084 69,190 59,046 59,046 52,946 ENDING FUND BALANCE54,330$ 39,084$ 69,190$ 59,046$ 52,946$ 52,946$ 39,846$ FORFEITURE FUND44
Fiscal Year 202512/31/2022 12/31/2023ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET2020 2021 2022 2023 2024 2024 2025REVENUES601‐3410‐0‐0‐00RENTAL RECEIPTS (SCHOOL DISTRICT)127,300$ 127,300$ 127,300$ 127,300$ 127,300$ 127,300$ 127,300$ 601‐3810‐0‐0‐00 INTEREST EARNINGS‐ (539)(2,852) 6,653 3,750 3,750 3,750 601‐3891‐0‐0‐00 MISC INCOME‐INSURANCE‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐3920‐0‐0‐00 GF Excess Fund balance Transfer‐ 83,151 65,000 45,950 ‐ ‐ 100,000 601‐3920‐0‐0‐00 RENT TRANSFER 96,588 100,451 105,474 120,000 135,000 135,000 120,000 TOTAL 223,888$ 310,363$ 294,922$ 299,903$ 266,050$ 266,050$ 351,050$ EXPENDITURES601‐4110‐00‐0000 CC REGULAR EMPLOYEE 29,978$ 30,493$ 34,630$ 37,293$ 38,737$ 38,737$ 41,504$ 601‐4111‐00‐0000 CC OVERTIME EMPLOYEE 142 365 183 328 340 ‐ 350 601‐4121‐00‐0000 CC PERA2,432 2,135 2,715 2,949 2,931 2,905 3,139 601‐4122‐00‐0000 CC FICA/MEDICARE2,443 2,627 2,773 2,956 2,989 2,963 3,202 601‐4131‐00‐0000 CC INSURANCE HEALTH6,461 6,380 7,749 7,184 7,951 7,951 8,675 601‐4135‐00‐0000 CC INSURANCE WC1,494 1,449 1,375 1,799 1,360 1,360 1,360 601‐4226‐00‐0000 CC GENERAL SUPPLIES5,769 4,850 5,592 6,418 5,600 5,600 5,600 601‐4309‐00‐0000 CC CONTRACTED SECURITY MONITORING541 487 563 535 535 535 601‐4310‐00‐0000 CC RUGS AND REFUSE SERVICES4,801 5,160 7,716 7,848 5,645 5,800 5,800 601‐4325‐00‐0000 CC COMMUNICATIONS859 394 352 363 520 520 520 601‐4340‐00‐0000 CC REPAIRS & MAINTENANCE24,986 37,260 35,880 26,898 34,980 34,980 34,980 601‐4381‐00‐0000 CC ELECTRIC & GAS UTILITIES61,623 67,133 76,237 60,507 82,150 82,150 82,150 601‐4365‐00‐0000 CC INSURANCE PROPERTY / LIABILITY 4,668 4,766 7,728 10,619 9,300 9,300 9,300 TOTAL 146,197$ 163,499$ 183,495$ 165,162$ 193,038$ 192,802$ 197,114$ NET INCOME 77,691 146,864 111,428 134,742 73,012 73,248 153,936 TRANSFER TO BUILDING IMP FUND‐ (60,000) (105,474) (120,000) (135,000) (135,000) (120,000) BEGINNING FUND BALANCE (12,450) 65,241 152,105 158,059 172,800 172,800 111,049 ENDING FUND BALANCE 65,241$ 152,105$ 158,059$ 172,800$ 110,813$ 111,049$ 144,984$ COMMUNITY SERVICE CENTER 45
Capital Equipment
Building Improvements
Street Improvements
Public Utilities Infrastructure
Stormwater Improvements
Park Improvements
CAPITAL FUNDS
46
Fiscal Year 2025
CAPITAL EQUIPMENT 2025 - 2041
SOURCES 2024
EST. ACTUAL
2024 2025 2026 2027 2028 2029-2035 2036-2041
Capital Improvement Levy 368,200$ 368,200$ 428,200 458,200$ 488,200$ 518,200$ 4,467,400$ 4,200,000$
Infrastructure Transfer 90,000 90,000 90,000 90,000 90,000 90,000 -
Trade/Sale of Equipment 45,000 45,000 45,000 45,000 45,000 45,000 270,000 270,000
Donations/Grants - - - - - - 33,000
GF Excess Fund balance Transfer (1)125,000 222,036 - - - - - -
Interest / Equipment note proceeds 7,500 7,500 7,500 7,500 1,000,000 45,000 37,500
TOTAL 635,700$ 725,236$ 570,700$ 600,700$ 630,700$ 1,653,200$ 4,782,400$ 4,540,500$
Uses
Police 201,373$ 116,790$ 274,028$ 166,184$ 265,061$ 306,931$ 1,779,856$ 1,474,192$
Fire 229,920 174,828 159,665 193,831 110,830 258,590 1,226,652 1,251,236
Administration/Finance 22,525 12,000 15,000 80,000 13,367 22,455 168,476 76,919
Streets 176,860 238,940 151,890 - 5,000 261,559 557,575 1,048,778
Parks 4,432 - 30,087 191,631 108,105 6,591 360,673 401,962
DAILY OPERATIONS-MINIMAL EQUIPMENT NEEDS 635,109 542,558 630,670 631,646 502,364 856,126 4,093,232 4,253,088
SPECIFIC OPERATIONS - EQUIPMENT NEEDS
Scheduled Items
Fire Engines*- - - - - 915,296 -
Dump Trucks (moved 1 DT to utility fund)- - - - - -- 331,870
2008 F750 High Ranger Aerial Truck - - - - 195,806 - - -
RESCUE - F350 - - - - 340,000 - - -
SIGNIFICANT ITEMS - - - - 535,806 915,296 - 331,870
NET CHANGE 591$ 182,678$ (59,970)$ (30,946)$ (407,470)$ (118,222)$ 689,168$ (44,457)$
BEGINNING CASH BALANCE 633,709$ 633,709$ 634,299$ 574,330$ 543,384$ 135,914$ 135,914$ 825,082$
ENDING CASH BALANCE 634,299$ 816,387$ 574,330$ 543,384$ 135,914$ 17,692$ 825,082$ 780,624$
* CURRENT PLAN IS TO FINANCE FUTURE ENGINE PURCHASES, UNLESS POST 2025 DEBT LEVY FUNDING IS AVAILABLE
47
Fiscal Year 2025
DEPARTMENTAL SUMMARIES 2025-2041 ah io pu
2024
EST. ACTUAL
2024 2025 2026 2027 2028 2029-2035 2036-2041
Police Department
Squads 120,437 110,432 125,255 64,506 174,732 67,777 955,743 793,802
Unmarked 48,760 - 48,760 57,678 51,729 54,367 314,897 307,216
Retired to Other Services 896 - 923 - - - 2,018 1,102
Technology - 2,438 52,930 - - 149,981 211,472 249,893
Specialty Equipment 10,352 - 33,575 17,500 33,168 2,500 90,549 26,761
Investigative Equipment 3,465 - 8,955 - 4,753 11,778 19,809 29,639
General Equipment 17,463 3,920 3,630 26,500 679 20,528 185,369 65,781
TOTAL PD 201,373$ 116,790$ 274,028$ 166,184$ 265,061$ 306,931$ 1,779,856$ 1,474,192$
Fire Department
Apparatus 105,000 48,698 70,000 62,000 340,000 930,296 94,074 576,541
Station Based Equipment 1,920 - - 17,535 - - 64,188 79,816
Protective Gear 22,500 46,630 4,919 9,240 - 24,750 93,073 69,501
Technology 10,000 7,000 6,195 1,061 14,422 2,864 64,781 64,513
Protective Equipment/Tools 22,000 - 1,350 35,095 29,458 106,415 107,652 95,377
Office Furniture 1,000 5,000 11,500 - - 7,526 27,036 22,881
Debt Service Payments 67,500 67,500 65,700 68,900 66,950 102,035 775,848 342,606
TOTAL FD 229,920$ 174,828$ 159,665$ 193,831$ 450,830$ 1,173,886$ 1,226,652$ 1,251,236$
Administration/Finance
Computer Hardware 22,525 12,000 - - 13,367 8,955 41,782 18,781
Computer Software - - 15,000 - - 7,500 43,478 50,138
Furniture and Equipment - - - 80,000 - - 52,245 -
Council Chambers - - - - - 6,000 30,971 8,000
TOTAL AF 22,525$ 12,000$ 15,000$ 80,000$ 13,367$ 22,455$ 168,476$ 76,919$
48
Fiscal Year 2025
DEPARTMENTAL SUMMARIES 2025-2041 ah io pu
2024
EST. ACTUAL
2024 2025 2026 2027 2028 2029-2035 2036-2041
PUBLIC WORKS
Streets Department
Fleet replacements - 62,076 150,000 - - - 182,809 527,206
Plows/Dump trucks 173,564 173,564 - - - 251,528 - 331,870
Heavy Equipment - - - - 195,806 - 61,152 403,626
Speciality Equipment 3,296 3,300 1,890 - 5,000 10,031 313,614 117,946
TOTAL 176,860$ 238,940$ 151,890$ -$ 200,806$ 261,559$ 557,575$ 1,380,648$
Parks Department
Fleet replacements - - - 80,000 - - 152,789 92,354
Heavy Equipment - - 26,000 57,765 27,126 - 119,247 41,952
Mowers 1,280 - - - 80,000 - 2,462 186,330
Field Maintenance - - - 20,368 - - 7,061 27,373
Rink Maintenance 640 - - 13,873 - - 33,651 1,909
Speciality Equipment 2,512 - 4,087 19,625 979 6,591 45,464 52,043
TOTAL 4,432$ -$ 30,087$ 191,631$ 108,105$ 6,591$ 360,673$ 401,962$
TOTAL PW 181,292$ 238,940$ 181,977$ 191,631$ 308,912$ 268,149$ 918,248$ 1,782,610$
GRAND TOTAL 635,109$ 542,558$ 630,670$ 631,646$ 1,038,170$ 1,771,422$ 4,093,232$ 4,584,957$
49
Fiscal Year 2025
BUILDINGS IMPROVEMENT PLAN 2025 - 2041
SOURCES 2024
EST. ACTUAL
2024 2025 2026 2027 2028 2029 2030-2035 2036-2041
Community Center Fund Transfer 135,000$ 135,000$ 120,000$ 135,000$ 150,000$ 150,000$ 150,000$ 810,000$ 840,000$
Reimbursement for Liquor Stores 11,000 11,000 183,980 21,600 15,000 17,680 - 65,905 27,389
GF Excess Fund balance Transfer (1)- - - - - -
Grant Funds 78,000 36,000
Building Improvement Levy (2)98,000 98,000 115,500 130,500 145,500 160,500 175,500 750,000 900,000
TOTAL 244,000$ 244,000$ 497,480$ 323,100$ 310,500$ 328,180$ 325,500$ 1,625,905$ 1,767,389$
USES City Hall/Community Center 143,090$ 143,090$ 36,000$ 227,500$ 230,000$ 28,000$ 66,223$ 455,850$ 174,028$
Fire Station 189,134 189,134 138,500 53,000 50,000 15,365 - 363,720 35,000
Public Works 1,661 1,661 405,640 49,862 - 47,690 154,000 295,491 105,500
Park Shelters 17,583 17,583 43,950 37,300 30,000 30,730 20,500 63,450 71,000
Liquor Stores 11,000 11,000 183,980 21,600 15,000 17,680 - 65,905 27,389
TOTAL 362,468$ 362,468$ 808,070$ 389,262$ 325,000$ 139,465$ 240,723$ 1,244,415$ 412,918$
NET CHANGE (118,468) (118,468) (310,590) (66,162) (14,500) 188,715 84,778 381,490 1,354,472
BEGINNING CASH BALANCE 711,034 592,566 592,566 281,976 215,814 201,314 390,028 201,314 582,804
ENDING CASH BALANCE 592,566$ 474,098$ 281,976$ 215,814$ 201,314$ 390,028$ 474,806$ 582,804$ 1,937,276$
(1) Transfer of Excess GF fund balance if available.
(2) Additional Building Improvement Levy of $5,000 annually, recommended increase of $15,000 for 2025 and future years to keep up with inflationary cost increases
50
Fiscal Year 2025
SOURCES 2024
Est. Actual
2024 2025 2026 2027 2028 2029 2030-2035 2036-2041
Bond Proceeds 2,508,000$ 1,987,624$ 2,015,000$ -$ 2,963,000$ 1,971,000$ -$ 11,724,000$ 11,126,000$
Road Improvement Debt Levy (1)1,753,319 1,926,734 1,506,305 1,865,458 2,029,090 2,102,766 2,145,067 13,372,885 8,778,782
Prepaid Assessments 302,371 380,325 251,579 98,556 139,292 139,292 795,781 1,010,468
Water / Sewer Tansfers - 100,000 100,000 100,000 100,000 100,000 600,000 500,000
Grant Funding - - - - - -
Debt Levy Reduction Funding 479,896 479,896 355,000 160,000 40,000 30,000 30,000 150,000 -
Infrastructure levy 635,447 635,447 1,055,876 280,549 337,216 249,967 249,967 1,617,368 3,900,000
Miscellaneous - - - - - -
TOTAL 5,679,034$ 5,410,026$ 5,283,760$ 2,406,007$ 5,567,861$ 4,593,025$ 2,664,326$ 28,260,034$ 25,315,250$
USES
Streets/Utilities Reconstruction 1,940,548$ 1,940,548$ 2,276,536$ 447,850$ 2,319,890$ 2,181,818$ 400,461$ 15,195,606 15,404,883
Sidewalks/Street Lights - - - - 492,239 1,723,111
Road Improvement debt 2,173,215 2,173,215 2,257,073 2,088,592 2,005,299 2,092,548 2,092,548 13,372,885 8,778,782
Miscellaneous - 70,000 - - 150,000 180,000
TOTAL 4,113,763$ 4,113,763$ 4,603,609$ 2,536,442$ 4,325,189$ 4,274,366$ 2,493,009$ 29,210,730$ 26,086,777$
NET CHANGE 1,565,270$ 1,296,263$ 680,151$ (130,435)$ 1,242,673$ 318,659$ 171,317$ (950,696)$ (771,526)$
BEGINNING ACTIVITY 223,897 1,737,899 1,789,167 2,469,318 2,338,883 3,581,556 3,900,215 2,338,883 1,388,187
CUMULATIVE ACTIVITY 1,789,167$ 3,034,161$ 2,469,318$ 2,338,883$ 3,581,556$ 3,900,215$ 4,071,532$ 1,388,187$ 616,661$
(1) DEBT LEVY PROGRAM SEE EXHIBIT C
STREETS IMPROVEMENT PLAN 2025 - 2041
51
Fiscal Year 2025
SOURCES 2024
Est. Actual
2024 2025 2026 2027 2028 2029-2035 2036-2041
Interfund Loan collections 191,385 191,385 179,074 172,679 166,283 - - -
Utility Fund Transfer (1) (2)- 250,000 275,000 300,000 300,000 1,800,000 1,500,000
Connection fees 9,000 6,800 9,000 9,000 9,000 9,000 24,000 20,000
Interest and other income 16,100 $16,100 15,000 15,000 16,500 16,500 65,000 62,700
TOTAL 216,485$ 214,285$ 453,074$ 471,679$ 491,783$ 325,500$ 1,889,000$ 1,582,700$
USES
Water Infrastructure 301,486 274,096 117,080 139,500 185,400 402,406 969,639 213,116
Water Equipment 196,560 180,694 6,739 3,518 9,292 38,067 110,202 321,646
Sewer Infrastructure - 45,784 10,000 - 15,000 - 60,000 -
Sewer Equipment 1,560 11,191 6,739 3,518 9,292 38,067 223,698 1,088,793
Transfer to street reconstruction - - 100,000 100,000 100,000 100,000 600,000 500,000
Fiber Infrastructure - - - - - - 22,000 29,000
TOTAL 499,606$ 511,765$ 240,557$ 246,537$ 318,984$ 578,541$ 1,985,539$ 2,152,554$
NET CHANGE (283,121)$ (297,480)$ 212,517$ 225,142$ 172,799$ (253,041)$ (96,539)$ (569,854)$
BEGINNING CASH BALANCE 2,409,467 2,409,467 2,111,988 2,324,504 2,549,646 2,722,445 2,469,405 2,372,865
ENDING CASH BALANCE 2,126,346$ 2,111,988$ 2,324,504$ 2,549,646$ 2,722,445$ 2,469,405$ 2,372,865$ 1,803,011$
(1) Utility Fund Transfer available after retirement of Water Bonds in 2024
(2) Utility Fund Transfer increase in 2029-2035 as needed for cash balance
UTILITIES INFRASTRUCTURE 2025 - 2041
52
Fiscal Year 2025
SOURCES 2024
EST. ACTUAL
2024 2025 2026 2027 2028 2029-2034 2035-2041
Stormwater fees UB 240,530$ 245,328$ 260,048$ 275,651$ 292,190$ 292,189$ 1,575,889$ 1,591,648$
Grants-Industrial Park Flooding (1)- - - - - - 250,000 -
Miscellaneous / Interest 2,700 16,690 19,378 23,873 18,345 21,176 24,338 27,479
TOTAL 243,230$ 262,018$ 279,426$ 299,524$ 310,534$ 313,365$ 1,850,227$ 1,619,127$
USES
Stormwater Maintenance 35,000$ 63,700$ 5,200$ 3,600$ 100,700$ 79,000$ 389,700$ 584,500$
Flood Improvements (1)- - - - - - 850,000 -
Water Quality 30,725 29,475 40,415 166,625 32,855 56,606 335,087 735,874
Mandates 9,425 9,425 9,866 10,325 10,801 21,296 79,351 138,054
Annual Reconstruction - - - - - - -
TOTAL 75,150 102,600 55,481 180,549 144,355 156,902 1,654,138 1,458,428
NET CHANGE 168,080$ 159,418$ 223,945$ 118,975$ 166,179$ 156,463$ 196,089$ 160,699$
BEGINNING CASH BALANCE 400,931 400,931 560,349 784,294 903,268 1,069,447 1,225,911 1,421,999
ENDING CASH BALANCE 569,011$ 560,349$ 784,294$ 903,268$ 1,069,447$ 1,225,911$ 1,421,999$ 1,582,699$
(1) Currently project on hold to complete with a future redevelopment, budget includes 2030 placeholder costs of 850k and 250k in grant revenues.
$592,399.00
STORMWATER 2025 - 2041
53
Fiscal Year 2025
PARK IMPROVEMENT 2025 - 2041
2024
Est. Actual
2024 2025 2026 2027 2028 2029-2034 2035-2041
SOURCES
Park Dedication Fees 1,500$ -$ -$ -$ -$ -$ -$ -$
Park improvement levy 15,000 15,000 30,000 35,000 40,000 45,000 $455,000.00 $650,000.00
IFL / Transfers/Debt proceeds/Investment income - 262,189 542,950 5,000 5,000 5,000 $1,200,000 $620,000
Donations 900 - 900 900 900 900 5,795 5,853
TOTAL 17,400$ 277,189$ 573,850$ 40,900$ 45,900$ 50,900$ 1,660,795$ 1,275,853$
USES
Central Park -PD Fee - 0 - - - - - -
Central Park -PI Levy/other 7,500 2,551 650,960 - 5,000 18,250 - 399,600
Emerald Park -PD Fee - 967 - - - - - -
Emerald Park -PI Levy /other 5,000 6,290 16,710 10,000 - - 584,000 277,298
Salo Park -PD Fee - - - - - - - -
Salo Park - PI Levy/other - - - - - - - -
Silver Point Park -PD Fee 55,297 108,154 - - - - - -
Silver Point Park -PI Levy/other 5,000 251,247 5,000 - - - 4,250 -
Trillium Park -PD Fee - - - - - - - -
Trillium Park -PI Levy/other - 1,610 - - - 12,500 3,750 -
Water Tower Park -PD Fee - 966 - - - - - -
Water Tower Park -PI Levy/other 5,000 - 170,000 - - - 861,587 280,824
WSB Park Evaluation study - - - - - - - -
Interfund loan payments 4,782 4,782 14,902 17,152 19,339 19,964 118,984 40,014
TOTAL 82,579 376,567 857,572 27,152 24,339 50,714 1,572,571 997,736
NET CHANGE -PD Fee (53,797)$ (110,087)$ -$ -$ -$ -$ -$ -$
NET CHANGE -PI Levy (11,382) 10,709 (283,722) 13,748 21,561 186 88,224 278,117
BEG. CASH BAL. -PD Fee 110,087 110,087 (0) (0) (0) (0) (0) (0)
BEG. CASH BAL. -PI Levy 296,540 296,540 307,249 23,527 37,276 58,837 58,837 147,061
END CASH BAL. -PD Fee 56,290$ (0)$ (0)$ (0)$ (0)$ (0)$ (0)$ (0)$
END CASH BAL. -PI Levy 285,158$ 307,249$ 23,527$ 37,276$ 58,837$ 59,023$ 147,061$ 425,178$
Combined Cash 341,447$ 307,248$ $23,527 $37,275 $58,836 $59,022 $147,060 $425,177
(1)Recommended Levy increase of $5,000 per year until $100,000 is reached
54
55
•Street Improvement Debt Service
•Tax Abatement and Lease Revenue
DEBT SERVICE FUNDS
56
Fiscal Year 2024 ‐Est. Actual2009 DS Fund 2010 DS Fund 2011 DS Fund 2012 DS Fund 2013 DS Fund 2014 DS Fund 2015 DS Fund 2016 DS Fund 2017 DS Fund 2018 DS Fund 2019 DS Fund 2020 DS Fund 2021 DS Fund 2022 DS Fund 2024 DS Fund Combined Actual512 514516518520522524526528 530 532 534 538 540 540 2024REVENUESSTREET IMPROVEMENT LEVY, LESS DLR169,673$ 107,888$ 108,562$ 120,672$ 82,327$ 150,504$ 149,143$ 76,314$ 166,054$ 167,874$ 102,117$ 100,540$ 35,449$ 186,308$ ‐$ 1,723,424$ SPECIAL ASSESSMENTS11,611 3,456 8,026 22,383 14,380 15,668 33,429 4,012 20,476 43,325 ‐ 7,772 29,104 49,880 199,430 263,522 INVESTMENT INCOME6,100 3,200 4,100 6,800 4,050 5,100 8,150 5,900 7,550 11,500 2,700 9,150 12,250 10,550 2,667 97,100 OTHER‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUES187,384 114,544 120,688 149,855 100,757 171,272 190,722 86,226 194,080 222,699 104,817 117,462 76,803 246,738 202,097 2,084,046 EXPENDITURESDEBT SERVICE: PRINCIPAL185,000 95,000 110,000 155,000 110,000 135,000 170,000 95,000 165,000 160,000 65,000 175,000 155,000 150,000 ‐ 1,925,000 INTEREST8,325 10,100 16,400 19,155 12,300 29,820 35,213 19,487 52,575 63,875 30,300 62,225 31,960 70,998 ‐ 462,733 PAYING AGENT FEES250 400 250 250 550 475 475 475 225 475 475 475 475 475 475 6,200 PROFESSIONAL SERVICE255 250 250 250 250 250 250 250 250 250 250 250 250 250 250 3,755 TOTAL EXPENDITURES193,830 105,750 126,900 174,655 123,100 165,545 205,938 115,212 218,050 224,600 96,025 237,950 187,685 221,723 725 2,397,688 REVENUES OVER (UNDER) EXPENDITURES(6,446)$ 8,794$ (6,212)$ (24,800)$ (22,343)$ 5,727$ (15,216)$ (28,986)$ (23,970)$ (1,901)$ 8,792$ (120,488)$ (110,882)$ 25,016$ 201,372$ (111,545) OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ BOND FUND CLOSED AND TRANSFERED IN‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ PROJECT SAVINGS TRANSFERED IN‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 249,000 ‐ 249,000 DLR TRANSFERS IN / OUT‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL OTHER FINANCING SOURCES‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 249,000 ‐ 249,000 NET CHANGE IN FUND BALANCE(6,446)$ 8,794$ (6,212)$ (24,800)$ (22,343)$ 5,727$ (15,216)$ (28,986)$ (23,970)$ (1,901)$ 8,792$ (120,488)$ (110,882)$ 274,016$ 201,372$ 137,455$ EST FUND BALANCE ‐ JANUARY 1 2024208,591 104,128 141,872 241,455 147,765 169,567 282,055 213,818 267,150 389,327 86,130 444,037 469,687 245,331 ‐ 3,410,913 EST. FUND BALANCE ‐ DECEMBER 31 2024202,145$ 112,922$ 135,660$ 216,655$ 125,422$ 175,294$ 266,839$ 184,832$ 243,180$ 387,426$ 94,922$ 323,549$ 358,805$ 519,347$ 201,372$ 3,548,368$ STREET IMPROVEMENT DEBT SERVICE FUNDS57
Fiscal Year 2025 ‐ Budget2009 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 2024 DS Fund Combined Budget512 514516518520522524526528 530 532 534 538 540 542 2025REVENUESSTREET IMPROVEMENT LEVY, LESS DLR‐$ 111,080$ 116,544$ 138,581$ 99,657$ 155,015$ 163,886$ 86,568$ 174,575$ 148,737$ 101,010$ 107,855$ 53,823$ 1,364$ 47,610$ 1,506,305$ SPECIAL ASSESSMENTS‐ 3,592 7,720 21,529 12,183 13,400 17,047 4,129 20,285 26,623 ‐ 20,733 31,372 26,658 73,700 278,971 INVESTMENT INCOME500 550 1,700 2,200 1,200 750 2,400 2,200 1,700 4,000 900 4,000 1,350 3,150 750 27,350 OTHER‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUES500 115,222 125,964 162,310 113,040 169,165 183,333 92,897 196,560 179,360 101,910 132,588 86,545 31,172 122,060 1,812,626 EXPENDITURESDEBT SERVICE: PRINCIPAL185,000 95,000 110,000 155,000 110,000 135,000 170,000 95,000 165,000 160,000 65,000 175,000 155,000 150,000 ‐ 1,925,000 INTEREST2,775 10,100 16,400 19,155 12,300 29,820 35,213 17,588 52,575 63,875 30,300 62,225 31,960 70,998 72,208 527,492 PAYING AGENT FEES‐ 400 250 250 550 475 475 475 225 475 475 475 475 475 475 5,950 PROFESSIONAL SERVICE‐ 250 250 250 250 250 250 250 250 250 250 250 250 250 250 3,500 TOTAL EXPENDITURES187,775 105,750 126,900 174,655 123,100 165,545 205,938 113,313 218,050 224,600 96,025 237,950 187,685 221,723 72,933 2,461,942 REVENUES OVER (UNDER) EXPENDITURES(187,275)$ 9,472$ (936)$ (12,345)$ (10,060)$ 3,620$ (22,605)$ (20,416)$ (21,490)$ (45,240)$ 5,885$ (105,362)$ (101,140)$ (190,551)$ 49,127$ (649,315)$ OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ BOND FUND CLOSED AND TRANSFERED OUT(14,870) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (14,870) PROJECT SAVINGS TRANSFERED IN‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ DLR TRANSFERS IN / OUT‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL OTHER FINANCING SOURCES(14,870) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (14,870) NET CHANGE IN FUND BALANCE(202,145)$ 9,472$ (936)$ (12,345)$ (10,060)$ 3,620$ (22,605)$ (20,416)$ (21,490)$ (45,240)$ 5,885$ (105,362)$ (101,140)$ (190,551)$ 49,127$ (664,185)$ EST FUND BALANCE ‐ JANUARY 1 2025202,145 112,922 135,660 216,655 125,422 175,294 266,839 184,832 243,180 387,426 94,922 323,549 358,805 519,347 201,372 3,548,368 EST. FUND BALANCE ‐ DECEMBER 31 20250$ 122,394$ 134,724$ 204,310$ 115,362$ 178,914$ 244,234$ 164,416$ 221,689$ 342,186$ 100,807$ 218,187$ 257,665$ 328,796$ 250,499$ 2,884,183$ STREET IMPROVEMENT DEBT SERVICE FUNDS58
Fiscal Year 2024 ‐ BudgetEMERALD PARK HISP / MIRROR LAKE502536502/536311REVENUESTAX ABATEMENT/ LEASE REVENUE LEVY103,635$ (1)69,780$ 173,415$ ‐$ ISD DEBT CONTRIBUTION‐ ‐ ‐ ‐ INVESTMENT INCOME1,500 850 2,350 ‐ OTHER‐ HISP GRANT‐ ‐ ‐ ‐ TOTAL REVENUES105,135$ 70,630$ 175,765$ ‐$ EXPENDITURESDEBT SERVICE: PRINCIPAL115,000 95,000 210,000 395,000 INTEREST5,325 4,650 9,975 6,085 PAYING AGENT FEES115 450 565 200 PROFESSIONAL SERVICE250 250 500 500 TOTAL EXPENDITURES120,690 100,350 221,040 401,785 REVENUES OVER (UNDER) EXPENDITURES(15,555)$ (29,720)$ (45,275)$ (401,785)$ OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST‐ ‐ ‐ ‐ TRANSFERS OUT (2)‐ ‐ (3,565) TOTAL OTHER FINANCING SOURCES‐ ‐ ‐ (3,565) NET CHANGE IN FUND BALANCE(15,555)$ (29,720)$ (45,275)$ (405,350)$ EST. FUND BALANCE ‐ DECEMEBER 31 2023365,195$ 405,350$ EST. FUND BALANCE ‐ DECEMBER 31 2024319,920$ ‐$ 1) Debt Levy Reduction plan calles for reduced levy2) Debt is paid off in 2024 and the Fund will be closed out to the Building FundTAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDSCOMBINED TAX ABATEMENTPUBLIC FACILITIES LEASE REVENUE59
Fiscal Year 2025 ‐ BudgetEMERALD PARK HISP / MIRROR LAKE502536502/536311REVENUESCLOSED IN 2024TAX ABATEMENT/ LEASE REVENUE LEVY‐$ (1)‐$ ‐$ ISD DEBT CONTRIBUTION‐ ‐ ‐ ‐ INVESTMENT INCOME250 850 1,100 ‐ OTHER‐ HISP GRANT‐ ‐ ‐ ‐ TOTAL REVENUES250$ 850$ 1,100$ ‐$ EXPENDITURESDEBT SERVICE: PRINCIPAL120,000 95,000 215,000 INTEREST1,800 2,750 4,550 PAYING AGENT FEES115 450 565 PROFESSIONAL SERVICE250 250 500 TOTAL EXPENDITURES122,165 98,450 220,615 ‐ REVENUES OVER (UNDER) EXPENDITURES(121,915)$ (97,600)$ (219,515)$ ‐$ OTHER FINANCING SOURCES (USES) CAPITALIZED INTEREST‐ ‐ ‐ ‐ TRANSFERS OUT (2)(16,155) 16,929 ‐ TOTAL OTHER FINANCING SOURCES(16,155) 16,929 ‐ ‐ NET CHANGE IN FUND BALANCE(138,070)$ (80,671)$ (219,515)$ ‐$ EST. FUND BALANCE ‐ JANUARY 1 2025138,070$ 180,571$ 365,195$ EST. FUND BALANCE ‐ DECEMBER 31 20250$ 99,900$ 145,680$ ‐$ 1) Debt Levy Reduction plan calles for reduced levy2) Debt is paid off in 2024 and the Fund will be closed out to the Building FundTAX ABATEMENT and LEASE REVENUE DEBT SERVICE FUNDSCOMBINED TAX ABATEMENTPUBLIC FACILITIES LEASE REVENUE60
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61
•Budget Calendar
•How Are My Taxes Used?
•Salaries
•City Fund Balances
•Financial Management Policy
•Exhibit A
BUDGET INFORMATION
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St. Anthony Budget Calendar followed for 2025 Budget
(Significant Steps)
• January 17‐19, 2024: Goal Setting, Financial Management and Planning
• February 13, 2024: Public Hearing/Provide Residents with an opportunity to have input process.
• April ‐ May: Staff Meetings with Department Heads – Discussion on 2025 Operating Budget and
Capital Budgets
• June 25, 2024: Council work session to review proposed infrastructure improvement schedule
and resulting 2025 Debt levy requirements, agree to approve 2025 Debt Levy and future Road
improvement schedule with preliminary property tax levy
• August 15, 2024: Council work session to review updated proposals for 2025 overall Property Tax
Levy and General Fund Budget
• August 27, 2024: Presentation of Proposed 2025 Budget & Property Tax Levy to the City Council
• September 10, 2024: Public Hearing to pass resolution setting the Preliminary 2025 Budget and
Property Tax Levy
• December 10, 2024: Public Hearing for Presentation of 2025 Operating Budget and Levy with
Public Input. Adoption of the 2025 Operating Budget and Property Tax
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AVERAGE HOME VALUATION = $409,050
ANNUAL BUDGET TAXES =$1,765.19
ROAD LEVY TAXES = $691.43
CAPITAL IMPROVEMENTS $182.09
TOTAL CITY PROPERTY TAXES = $2,638.71
2025 TAX LEVY % OF TAXES
EXPENDITURES BUDGET EXPENDITURES BUDGET PAID
Mayor / Council 131,682$ 109,103$ 1.72%30.39$
Cable Franchise 69,532 - 0.00%-
General Management 308,631 255,710 4.04%71.23
Administrative Services 162,566 134,691 2.13%37.52
Financial Services 419,223 160,513 2.53%44.71
Assessing - - 0.00%-
Legal 140,500 80,500 1.27%22.42
Planning 87,549 72,537 1.14%20.21
City Buildings 266,463 220,773 3.48%61.50
Emergency Management 104,287 86,405 1.36%24.07
Police Protection 3,915,766 2,680,023 42.29%746.54
Lauderdale Contract 1,052,453 - 0.00%-
Fire Protection 1,639,363 1,240,852 19.58%345.66
Inspections, Building/Plumbing/Heating/Health 176,437 - 0.00%-
Public Works 1,034,264 720,127 11.36%200.60
Parks 524,246 434,354 6.85%120.99
Other Expenditures (operating transfers)141,300 141,300 2.23%39.36
GENERAL FUND TOTAL EXPENDITURES 10,174,262$ 6,336,888$ 100.00%$1,765.19
ROAD LEVY 2,562,181$ $691.43
TAX ABATEMENT -$ $0.00
CIP LEVY 573,700$ $182.09
TOTAL LEVY 9,472,769$ $2,638.71
How are my taxes used? - 2025
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Positions From To
Elected Officials Mayor NA 8,700$
Mayor – Pro Tem NA 7,956$
Council Member NA 7,200$
City Manager NA 162,800$
Departmental Directors and Chiefs 123,834$ 172,076$
Departmental Assistants 95,066$ 156,187$
Senior Fire and Police 89,942$ 143,580$
All Other Full-time Employees:
Union
Fire Fighter 78,005$ 91,181$
Police - Patrol / Sergeant 95,822$ 140,296$
Public Works / Mechanic 73,839$ 92,532$
Non-Union Finance 60,390$ 77,874$
Liquor 44,864$ 44,864$
Police 51,042$ 89,865$
Part-time Employees:
From To
Volunteer Firefighters 17.51$ 21.63$
Code Enforcement Officers 23.38$ 23.43$
Liquor Clerks 15.78$ 17.53$
2025 Salary Range
2025 Hourly Rate
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47637
The audited Funds discussed below had a cumulative fund balance of $51,650,823 at 12/31/2023. A review
of those funds and a description of their intended sources and uses for budget years 2024 and 2025 are as
follows:
General Fund (101) – $5,057,260
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) – $59,045
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) – $3,782,553
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) – $841,425
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) – $392,568
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) – $461,370
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) – $5,706
This fund supports the bond payments for the Equipment Certificates issued in 2016 for the purchase of a
fire truck. The 2017 bonds will be retired in 2027.
Public Utilities Infrastructure (450) – $3,565,037
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
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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) – $215,395
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) – $366,519
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) – $968,660
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) – $711,034
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) – $3,571,457
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) – $154,332
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) – $172,620
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) – $19,033,349
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) – $2,936,622
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) – $9,517,326
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) – $299,915 (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 2023 totaled
$554,448. 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
12/31/2024
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SUMMARY ................................................................................................................... I
REVENUE MANAGEMENT ............................................................................................ II
CASH AND INVESTMENTS ............................................................................................ III
RESERVES .................................................................................................................... IV
ANNUAL BUDGET......................................................................................................... V
CAPITAL IMPROVEMENTS PLAN ................................................................................... VI
DEBT MANAGEMENT ................................................................................................... VII
ACCOUNTING, AUDITING, AND FINANCIAL REPORTING ............................................... VIII
RISK MANAGEMENT .................................................................................................... IX
EXHIBIT A
TABLE OF CONTENTS
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I. SUMMARY
Scope:
The purpose of a Financial Management Policy is to document the City’s financial policies. These policies
establish principles that allow both Staff and Council members make consistent and informed financial
decisions.
Purpose:
The City of St. Anthony is responsible for the adequate funding of services desired by the public, including
the provision and maintenance of public facilities, and to carefully account for public funds. The City strives
to meet the funding required to provide local government services needed by the community.
The City will maintain or improve its infrastructure on a systematic basis to ensure everyone in the
community has access to quality neighborhoods and high‐level City services. Prudent planners develop
adaptive policies that provide citizens with the best possible service value within the prevailing financial
context.
In order to achieve this purpose, this plan establishes City policy in the following areas:
Revenue Management Cash and Investments
Operating Reserve Budget
Capital Improvement Plan Debt Management
Accounting, Auditing, Financial Risk Management
Objectives:
To provide both short‐term and long‐term future financial sustainability by ensuring adequate
funding for providing services needed by the community.
To support the City Council’s policy‐making by ensuring that important policy decisions are based on
accurate and complete information.
To provide logical principles to guide the decisions of the City Council and management.
To employ revenue policies, which prevent undue or unbalanced reliance on certain revenues;
distribute the cost of municipal services fairly; and provide adequate funding to operate desired
programs.
To provide essential public facilities and prevent deterioration of the City’s public facilities and
infrastructure.
To protect and enhance the City’s credit rating and prevent default on any municipal debt.
To ensure the protection of all City funds through a good system of financial planning and accounting
controls.
FINANCIAL MANAGEMENT POLICY
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To create a policy document for staff and Council members to refer to during financial planning,
budget preparation, and other financial management issues.
II. REVENUE MANAGEMENT
It is essential to manage the City’s revenue sources to provide maximum service value to the community.
Certain revenue sources, such as intergovernmental proceeds (LGA and other state aids) are outside of
direct City control and are consequently unaddressed by this policy. This policy establishes guidance for the
two major sources of City revenue: property taxes and fees/charges.
Property Taxes:
The property tax levy is the funding source for the gap between the cost of services and other city revenues.
The costs of City services, as annually defined and approved by the City Council will be funded first by the
City revenues and then by property tax levy.
Baseline parameters for determining the property tax levy include:
Maintain current level of City Services
Long‐term protection of the City’s infrastructure.
Meeting legal mandates imposed by outside agencies.
Maintaining adequate fund balance and reserve funds sufficient to maintain or improve the City’s
bond rating.
Other Factors which can impact the annual Property tax levy included but are limited to the following
criteria:
A clear expression of community expectation.
The existence of community partnerships willing to share resources or cost.
Service Fees and Charges:
The City will establish service fees and charges wherever appropriate and to fairly allocate the full cost of
services to the users of those services. Specifically, the City will:
Establish utility rates sufficient to fund both the operating costs and the replacement of capital
equipment items, plus maintain an adequate level of working capital.
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As part of the City’s enterprise effort, evaluate City services and pursue actions to accomplish the
following:
The City will charge fees, which reflect the total cost of the activity or programs.
Make services financially self‐supporting or, whenever possible, strive to develop and maintain
them as profitable.
Establish user charges and fees at or near a level related to the direct, indirect, and overhead
cost of providing the services for the enterprise operations.
Annually review City services and identify those for which charging user fees are appropriate. These
services will be identified as enterprise services and fees will be set for each. Included, as part of this
process, will include an analysis that compares our fees to that charged by other cities.
Provide Administrative and Financial services which are entrepreneurial in nature. The intent of
entrepreneurial services will be to augment City revenues, enhance service level capacity and to create
efficiencies for both the City and its partners.
Selected criteria:
To determine the specific rate to charge a fee for services rendered, the rate criteria can be one of five
approaches:
1. Market Comparison
Attempt to set fees equal to the market rate.
2. Maximum set by External Source
Fees set by legislation, Uniform Building Code, etc.
3. Entrepreneurial Approach
Fees will be commensurate with cost while providing efficiencies not otherwise available
to the City.
4. Recover the Cost of Service
Program will be self‐supporting.
5. Utility Fees
An analysis will be completed each year to determine the rates necessary to meet the
operating costs, encourage conservation, and provide for equipment replacement and
working capital.
III. CASH AND INVESTMENTS
Effective cash management is essential for fiscal management. Investment returns on funds not
immediately required can provide revenue for the City. Investment policies are in compliance with legal
and administrative requirements which protects the City funds being invested.
Legal Requirements:
Minnesota Statutes authorize and define an investment program for municipal governments.
A. Investment Instruments Authorization
The City of St Anthony shall invest in the following instruments as allowed by Minnesota Statutes:
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a. United States Treasury obligations
b. Federal Agency issues
c. Repurchase agreements (repo’s)
d. Certificates of deposit
e. Commercial paper ‐ prime
f. Bankers acceptances – prime
g. Money Market funds investing exclusively in U. S. government agency issues
B. Supplemental Depositories
Administrative Process:
Investing the City funds shall be undertaken in a manner, which seeks to insure the preservation of capital
in the overall portfolio. Safety of principal is the principle objective; additionally, liquidity and yield are also
considerations. It is fundamental that money is available when needed; therefore, the investment goal is
to maximize yield while providing cash flow to meet expected needs.
The City shall seek to conduct its investment transactions with various investment security brokers and
qualifying banks. The qualifying bank or broker must have an established reputation and reliable operation.
The City will analyze market conditions and investment securities and attempt to secure the current market
rate of return on all investments consistent with security and liquidity requirements. Portfolio
diversification will be monitored so that investments are not concentrated in one institution, in one type of
investment, or purchased from one broker.
The investment portfolio 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.
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.
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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.
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
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improvement” is defined as any major nonrecurring expenditure for physical facilities of government.
Typical expenditures are the construction of roads, stormwater improvements utilities, parks, vehicles and
capital equipment replacement. Capital improvements are directly linked to goals and policies, land use,
community needs and sections of the Comprehensive Plan.
Infrastructure Improvements Process:
Devise proposed funding sources for proposed Infrastructure Improvements projects (typically
streets, utilities and stormwater). Recommended funding sources will be clearly stated for each
project.
Analyze debt service related to new projects. Each project, when applicable, will include its separate
impact on the tax levy and/or utility charges as well as its total dollar cost.
Project and analyze total debt service related to the total debt of the City.
A debt study will be provided summarizing the impact of the project, review of the revenues and
proposed debt.
The City Council will evaluate all proposed Capital Improvements and decide on the following:
Project Prioritization
Funding Source
Acceptable Financial Impact on Tax Levy, Total Debt, or Utility Rate Levels.
VII. DEBT MANAGEMENT
The use of borrowing and debt is a revenue source available to the City. Debt as a mechanism, allows capital
improvements to advance when needed. Financing can reduce long‐term costs due to inflation, prevent
lost opportunities, and equalize the costs of improvements to present and future constituencies.
Debt management is an integral part of the financial management of the City. Adequate resources must be
provided for the repayment of debt, and the level of debt incurred by the City must be effectively controlled
to amounts that are manageable and within levels that will maintain or enhance the City’s credit rating. A
goal of debt management is to stabilize the overall debt burden and future tax levy requirements to ensure
that issued debt can be repaid and prevents default on any municipal debt.
Debt Management Practices:
Prudent use of debt provides fiscal and service advantages. Overuse of debt places a burden on the fiscal
resources of the City and its taxpayers. The following guidelines provide a framework and limit on debt
utilization:
1. The City will confine long‐term borrowing to planned capital improvements.
2. The City will not use long‐term debt for current operations.
3. The City will pay back debt within a period not to exceed the expected useful life of the street
project, with at least 50% of the principal retired within two‐thirds of the term of the bond issue.
4. Total general obligation debt shall not exceed 2% of the total market valuation of taxable property
in the City.
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5. Direct net debt (gross debt less available debt service funds) shall not exceed 3% of the total market
valuation of taxable property in the City.
6. The City will maintain good communications with bond rating agencies regarding its financial
condition. The City will follow a policy of full disclosure in every financial report and bond
prospectus.
7. The City will use refunding mechanisms to reduce interest cost when economically feasible.
8. The City will manage the Debt Levy associated with its Road Improvement Program to reduce the
overall future high point of levy requirements during the final years of the program. The City will
apply future unencumbered utility charges; Municipal State Aid fund, excess bond balances and
one‐time revenue sources to accomplish this reduction in future levy requirements (Debt Levy
Reduction plan). See Exhibit A for the current projections of the Debt Levy Reduction plans
impact.
VIII. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
The key to effective financial management is to provide accurate, current, and meaningful information
about the City’s operations to guide decision making that enhance and protect the City’s financial position.
Policy Statement:
1. The City’s accounting system will maintain records on a basis consistent with generally accepted
accounting standards and principles for local government accounting as set forth by the
Government Accounting Standards Board (GASB) and in conformance with the State Auditor’s
requirements per State Statutes.
2. The City will establish and maintain a high standard of accounting practices.
3. The City will follow a policy of full disclosure written in clear and understandable language in all
reports on its financial condition.
4. A primary goal of the Finance Department is to provide timely monthly, quarterly and annual
financial reports to users.
5. An independent public accounting firm will perform an annual audit and issue an opinion on the
City’s financial statements.
6. The City Council will review the audit report, approve its findings and meet with the Auditor to
discuss any questions they might have in regard to the audit.
IX. RISK MANAGEMENT
A comprehensive risk management plan seeks to manage the risks of loss encountered in the operations of
an organization. Risk management involves such key components as risk avoidance, risk reduction, risk
assumption, and risk transfers through the purchase of insurance. The purpose of establishing a Risk
Management Policy is to help maintain the integrity and financial stability of the City, protect its employees
from injury, and reduce overall costs of operations.
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:
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a.Loss prevention ‐ prevent losses where possible
b.Loss control ‐ reduces or mitigates losses
c.Loss financing ‐ provide a means to finance losses
d.Loss information management ‐ collects and analyzes data to make prudent prevention, control
and financing decisions
2.The City will review and analyze all areas of risk in order to, whenever possible, avoid and reduce risks
or transfer risks to other entities. Of the risks that must be retained, it shall be the policy to fund the
risks which the City can afford and transfer all other risks to insurers.
3.The City will maintain an active safety committee comprised of City employees.
4.The City will periodically conduct educational safety and risk avoidance programs within its various
divisions.
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Attachment 2City of St. AnthonyDebt Levy - Roads, Tax Abatement, Public Facilities929,565 937,755 950,670 729,039 565,647 142,865 138,581 139,547 140,033 2024 Levy Year60616263642018 2019street2020 Street20212022Existing BondsFund2019202020212022202320242025202620272028202920302031203220332034203520362037203820392040$1,700,000 - 2003A (Refunding 2011A)503$1,305,000 - 2008A (2014C)365171,806 168,761 170,966 172,673 173,040 $2,630,000 - 2009A (Refunded in 2017A)512179,549 180,612 181,518 187,516 187,949 182,974 $1,645,000 - 2009B (2001B & 2002A)503$1,375,000 - 2010A (Refunded in 2019A)514114,624 103,271 110,587 112,233 108,419 109,854 111,080 $1,940,000 - 2011A (Refunded in 2019A)516142,871 125,653 121,883 123,363 124,633 125,694 126,544 121,934 $2,210,000 - 2011B (2004A and 2005A) 503223,537 109,589 $9,495,000 - 2012A (2006A & 2007A)503/518526,218 531,153 535,773 306,356 141,358 142,865 138,581 139,547 140,033 $1,775,000 - 2013B (Refunding 2021A)520118,523 117,984 117,082 112,438 115,914 114,036 112,157 115,529 108,296 111,667 $2,230,000 - 2014A 522155,548 153,663 157,028 154,896 151,488 153,330 155,015 151,292 152,820 154,190 154,914 $2,580,000 - 2015A524183,537 186,454 184,016 186,829 184,286 186,993 183,886 186,029 182,331 183,884 184,819 185,111 $1,455,000 - 2016A526104,742 103,349 101,956 105,813 104,315 102,817 106,568 104,965 103,362 107,009 105,025 103,042 105,757 $2,600,000 - 2017A528191,592 193,296 189,591 191,136 192,523 193,753 189,575 190,647 191,562 192,320 192,919 193,362 193,646 193,774 $2,610,000 - 2018A530179,849 180,959 181,859 177,298 177,988 178,467 178,737 178,797 180,484 176,764 178,294 179,666 180,382 180,927 181,302 $1,145,000 - 2019A532103,950 101,430 104,160 101,430 103,950 101,010 103,320 100,170 103,058 100,537 103,268 100,590 103,162 100,328 102,742 $3,000,000 - 2020A534235,830 237,644 232,600 232,806 232,856 232,747 237,731 237,150 236,412 232,471 233,780 234,984 236,083 237,077 232,715 (13,145) $2,165,000 - 2021A538155,495 158,508 156,165 153,823 151,481 159,639 157,087 154,535 157,233 156,186 93,397 92,398 91,398 90,199 94,250 $2,385,000 - 2022A2022A- 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 - $2,000,000 - 2024A 2024A47,611 187,740 192,296 196,328 199,835 197,566 200,285 202,480 209,399 205,030 Total Levy2,292,395 2,258,694 2,389,519 2,327,849 2,347,358 2,173,215 2,028,808 2,057,089 1,938,074 1,810,346 1,694,310 1,540,120 1,365,502 1,199,258 980,411 798,308 485,820 244,689 164,011 - - - 2025 Road Improvements Bonds$2,140,000 - 2025A195,870 191,015 191,584 192,019 192,326 192,509 192,477 192,230 191,767 191,089 65,192 63,095 60,935 63,962 61,434 2026-2037 Road Improvements Bonds2026 - 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$2,970,000 - 2027A 2027A264,835 263,994 268,323 267,016 265,566 263,976 267,407 265,132 262,629 265,147 267,098 262,991 263,658 960K REDUCTION IN BORROWING960K(64,000) (64,000) (64,000) (64,000) (64,000) (64,000) (64,000) (64,000) (64,000) (64,000) (64,000) (64,000) (64,000) $1,965,000 - 2028A 2028A158,745 155,118 156,852 158,394 154,500 155,916 157,090 158,023 158,715 159,165 154,050 153,964 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$3,270,000 - 2030A 2030A254,723 259,319 253,143 257,585 256,406 255,110 258,822 251,551 254,780 257,526 $3,380,000 - 2031A2031A278,084 277,010 281,121 279,582 277,899 276,077 279,264 276,718 279,180 800K REDUCTION IN BORROWING800K(53,333) (53,333) (53,333) (53,333) (53,333) (53,333) (53,333) (53,333) (53,333) 2032 - OFF YEAR$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$2,640,000 - 2033A2033A227,346 227,337 227,220 226,930 226,472 225,851 224,988 750K REDUCTION IN BORROWING(49,985) (49,985) (49,985) (49,985) (49,985) (49,985) (49,985) $5,440,000 - 2034A2034A447,664 447,932 442,750 447,975 447,377 446,460 1.04M REDUCTION IN BORROWING(69,463) (69,463) (69,463) (69,463) (69,463) (69,463) 2035 - OFF YEAR$0.00$0.00$0.00$0.00$0.00$3,535,000- 2036A2036A275,020 274,030 273,011 271,859 1.41M REDUCTION IN BORROWING(94,122) (94,122) (94,122) (94,122) $3,240,000 - 2037A2037A255,677 255,201 254,655 2038 - OFF YEAR$0.00$0.00$3,305,000 - 2039A2039A- 267,663 $4,915,000 - 2040A2040A2041 - OFF YEAR$0.00$0.00Additional levy- - - - - - - 195,870 191,015 392,420 550,758 551,767 807,100 1,036,506 1,023,524 1,213,823 1,587,519 1,457,223 1,635,651 1,891,262 1,883,035 2,150,482 Road levy before debt reduction2,292,395 2,258,694 2,389,519 2,327,849 2,347,358 2,173,215 2,028,808 2,252,958 2,129,090 2,202,766 2,245,067 2,091,888 2,172,602 2,235,764 2,003,935 2,012,131 2,073,339 1,701,912 1,799,662 1,891,262 1,883,035 2,150,482 Stormwater Utilty(85,000) - - - - - - - - - - - - - - - - - - - - - MSA Advance(152,500) - (41,729) (1,374) (6,425) - - - - - - - - - - (1,752) (6,618) (6,097) (5,638) - - - Excess Bond Balance(140,009) (215,310) (354,300) (340,615) (351,824) (419,896) (522,500) (287,500) - - - - - - - - - - - - - - Conduit Fee/Refunding & Project savings(116,180) (79,792) - - - - - - - - - - - - - - - - - - Water / Sewer bonds retired - - (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) Public Facilities/Abatement Excess(60,000) (75,000) (70,000) (150,000) (160,000) (60,000) - - - - - - - - - - - - - - - - Infrastructure Levy- - - - - - Road improvement levy1,854,886 1,852,204 1,843,699 1,835,860 1,829,109 1,693,319 1,406,308 1,865,458 2,029,090 2,102,766 2,145,067 1,991,888 2,072,602 2,135,764 1,903,935 1,910,379 1,966,721 1,595,815 1,694,024 1,791,262 1,783,035 2,050,482 % Change in Road levy4.30%-0.14%-0.46%-0.43%-0.37%-7.42%-16.95%32.65%8.77%3.63%2.01%-7.14%4.05%3.05%-10.85%0.34%2.95%-18.86%6.15%5.74%-0.46%15.00%$ Change in Road levy76,455 (2,682) (8,505) (7,839) (6,751) (135,789) (287,011) 459,150 163,631 73,676 42,302 (153,180) 80,714 63,162 (231,829) 6,444 56,342 (370,906) 98,209 97,238 (8,227) 267,447 TAX ABATEMENT (2016B/2017A)222,653 228,375 228,585 228,638 233,783 233,415 96,390 - - - - - - - - - - - - - - - PUBLIC FACILITIES (Refunded 2012A)403,347 406,602 414,897 422,683 424,289 - - - - - - - - - - - - - - - - - 626,000 634,977 643,482 651,321 658,072 233,415 96,390 - - - - - - - - - - - - - - - FLATL LINETotal debt levied after reduction2,480,886 2,487,181 2,487,181 2,487,181 2,487,181 1,926,734 1,502,698 1,865,458 2,029,090 2,102,766 2,145,067 1,991,888 2,072,602 2,135,764 1,903,935 1,910,379 1,966,721 1,595,815 1,694,024 1,791,262 1,783,035 2,050,482 2019202020212022202320242025202620272028202920302031203220332034203520362037203820392040Total levied debt before reduction2,918,395 2,893,671 3,033,001 2,979,170 3,005,430 2,406,630 2,125,198 2,252,958 2,129,090 2,202,766 2,245,067 2,091,888 2,172,602 2,235,764 2,003,935 2,012,131 2,073,339 1,701,912 1,799,662 1,891,262 1,883,035 2,150,482 % Change in Debt Levied 3.12%0.25%0.00%0.00%0.00%-22.53%-22.01%24.14%8.77%3.63%2.01%-7.14%4.05%3.05%-10.85%0.34%2.95%-18.86%6.15%5.74%-0.46%15.00%% Change in Debt Scheduled to be levied 1.91%-0.85%4.82%-1.77%0.88%-19.92%-11.69%6.01%-5.50%3.46%1.92%-6.82%3.86%2.91%-10.37%0.41%3.04%-17.91%5.74%5.09%-0.44%14.20%$ Change in Debt Levied 75,143 6,295 (0) 0 (0) (560,446)(424,037) 362,760 163,631 73,676 42,302 (153,180) 80,714 63,162 (231,829) 6,444 56,342 (370,906) 98,209 97,238 (8,227) 267,447 1,400,000 1,500,000 1,600,000 1,700,000 1,800,000 1,900,000 2,000,000 2,100,000 2,200,000 2,300,000 2,400,000 2,500,000 2,600,000 2,700,000 2,800,000 2,900,000 3,000,000 3,100,0002019202020212022202320242025202620272028202920302031203220332034203520362037203820392040Total Debt Levied before reductionModifed the pace ofimprovements, transition DebtLevy to Infrastrucure Levy Total Debt Levied after reductionZ:\Budget 2025\2025 Debt Levy\2025 debt levy11/11/202480