2014-08-04 CC Budget Workshop Packet
Council Budget Workshop Agenda
Monday, August 4, 2014
City Council Chambers
6:15 p.m.
NOTE: City Council Regular Meeting at 7:00 p.m. Workshop to continue following
the regular meeting, if needed.
1. Call to Order
2. Long-term CIP Presentation by ABDO
3. Fire Relief Pension Presentation by Association
4. Budget Discussion
• City Staff PowerPoint
• Discussion
5. Adjournment
Budget Agenda Page 1
City of AlbertvilleLong Range PlanAbdo, Eick & Meyers, LLPPresented by Andrew Berg and Kevin KnopikBudget Agenda Page 2
Long Range Plan - Assumptions•No growth in population•No increase or decrease in tax capacity •General fund balance goal at 40%•Debt – $150k of remaining MN PFA monies in 2014, with no future draws•Annual transfer from General fund to Capital Outlay Reserve•.75% rate of return on investments•Revenues other than levy 1.25-1.50% increase•Expenditures 3.00-3.50% increase•Capital Outlay from CIP•Enterprise revenues/expenses 1% and 3% increase, respectivelyBudget Agenda Page 3
Tax Capacity RatesCity assumed a zero percent change in tax capacity 0.00%10.00%20.00%30.00%40.00%50.00%60.00%2011 2012 2013 2014 2015 2016 2017 2018 2019St. MichaelRogersOtsegoDelanoAlbertvilleBudget Agenda Page 4
Tax Levy $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,0002011 2012 2013 2014 2015 2016 2017 2018 2019General LevyDebt Service LevyBudget Agenda Page 5
Projected Residential Taxes PayableMarketValue 2014 2015 2016 2017 2018 2019150,000$ 643$ 666$ 682$ 704$ 712$ 685$ 200,000$ 920$ 953$ 976$ 1,008$ 1,019$ 981$ 250,000$ 1,197$ 1,240$ 1,271$ 1,312$ 1,327$ 1,276$ 300,000$ 1,475$ 1,528$ 1,565$ 1,615$ 1,634$ 1,572$ 350,000$ 1,752$ 1,815$ 1,860$ 1,919$ 1,941$ 1,868$ 400,000$ 2,029$ 2,102$ 2,154$ 2,223$ 2,249$ 2,163$ Budget Agenda Page 6
Total Bonds Outstanding•As part of the City’s financing plan for the construction of the I-94 ramp project, $150,000 was assumed drawn in 2014 on the MN PFA, with the draws being less that originally planned with the project not requiring the full amount $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 $20,000,0002011 2012 2013 2014 2015 2016 2017 2018 2019GovernmentalBusiness-typeBudget Agenda Page 7
Debt Service Funds – Cash Balances•The City has adjusted debt service tax levies to ensure that each debt fund will have sufficient cash to meet debt service requirements through the life of the bond. By 2018, each fund is projected to have positive cash balance.•Currently, there is land held for resale for the G.O. Series 2011Band G.O. Series 2012A – Industrial portion. Once sold, the proceeds will be used for debt service payments. The City assumed this land will not be sold in this projection.201420152016201720182019G.O., Series 200817,554$ 36,578$ 50,564$ 64,555$ 4,019$ 4,049$ G.O., Series 2011B(769,423) (554,225) (344,182) (129,053) 80,758 19,934 G.O., Series 2011C691,372 642,521 588,129 538,454 483,191 432,452 Lease Revenue, Series 2005693 815 1,111 1,308 1,389 1,579 G.O., Series 2012A - CSAH 19940,045 858,877 769,329 682,502 587,267 492,412 G.O., Series 2012A - Lachman149,621 141,548 132,502 119,619 107,536 100,785 G.O., Series 2012A - Industrial20,051 44,223 62,730 75,386 81,424 80,017 Interstate 94 Project Bond274,854 266,693 256,415 243,032 227,558 209,002 Total1,324,767$ 1,437,031$ 1,516,598$ 1,595,804$ 1,573,141$ 1,340,230$ Budget Agenda Page 8
General Fund $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,0002012 2013 2014 2015 2016 2017 2018ExpendituresFund BalanceTarget (40%)201520162017201820192.39%3.55%4.34%4.77%4.72%Budget Agenda Page 9
Schedule of Capital Outlay201420152016201720182019General government-$ -$ -$ -$ -$ -$ Public safety13,000 114,500 17,500 17,500 17,500 1,127,500 Public worksEquipment- - 129,000 - 36,500 - Infrastructure364,000 990,000 642,000 806,000 3,270,000 280,000 Culture and recreation10,000 15,000 15,000 15,000 15,000 15,000 Economic development- - - - - - Total387,000$ 1,119,500$ 803,500$ 838,500$ 3,339,000$ 1,422,500$ Budget Agenda Page 10
Capital Project Funds – Cash Balance201420152016201720182019Capital Outlay3,519,570$ 3,772,567$ 4,003,344$ 4,374,807$ 4,723,158$ 4,013,531$ Park Dedication145,253 146,343 147,440 148,546 149,660 150,783 Sewer Access2,743,634 2,511,106 1,976,022 1,679,999 1,377,333 1,066,580 Water Access1,047,840 1,069,800 1,091,201 1,114,694 1,135,255 1,154,541 TIF 7 - Senior Housing41,491 44,267 47,063 49,881 52,719 55,579 CSAH 19 Ramps/I-94 Project274,854 266,693 256,415 243,032 227,558 209,002 Prairie Run(752,789) (703,789) (654,789) (605,789) (556,789) (507,789) Need funding source identified- (750,000) (1,142,000) (1,688,000) (4,688,000) (4,688,000) Total7,019,853$ 6,356,986$ 5,724,697$ 5,317,168$ 2,420,895$ 1,454,226$ •The following projects need funding sources identified:•57thStreet from Lambert to Main ($750,000 in 2015)•Barthel Street from 55th–59thand the Barthel railroad crossing (total $392,000 in 2016)•57thStreet from Karston to CR19 ($450,000) and Main Avenue railroad crossing ($96,000), both in 2017•CSAH 19 from 67thto 70thStreet ($3,000,000 in 2018)Budget Agenda Page 11
Enterprise Funds•Sewer Fund–Cash balance projected to increase through 2019 ending at $5,041,427•Water Fund–Cash balance projected to decrease through 2019 ending at $382,055•Storm Water Fund–Significant capital outlay in 2014, 2015 and 2016. Cash balance projected at $1,358,664 in 2019•Recycling Fund–Cash balance projected to increase through 2019 ending at $66,096•Consider full utility rate studiesBudget Agenda Page 12
Thank you!•Any questions?Budget Agenda Page 13
August 4, 2014City of Albertville, MinnesotaBudget Agenda Page 14
Budget Process SnapshotPlanning (May –Aug.)Review of timelines, key issues and financial outlookDepartment Budget Requests (June –Aug.)Administration/Finance review of department requestsStaff Recommended Budget (Sept.)City Council Review (Aug. –Nov.)Council WorkshopsSet Preliminary Budget ‐Council ActionTruth in Taxation NoticeBudget Agenda Page 15
Budget Process continued…Final Review and Adoption of Budget (Dec.)Truth‐in‐Taxation HearingFinal Budget and Levy ‐Council ActionNOTE: The enterprise funds (Water, Sewer, Storm Water and Recycling) budgets are separate from the general fund and will be reviewed by Council at a later date. The revenues for these funds are in the form of rates, not tax levy.Budget Agenda Page 16
Budget HistoryBudget Agenda Page 17
Historical Change in Total Levy (%)YearTotal Levy200615.4 %200713.1 %200813.4 %20094.6 %20104.5%20115.3%2012 1.5%2013 2.0%2014 2.96%Prelim 2015 3.19%Budget Agenda Page 18
2015 Tax Levy and Budget2014 Total Levy was $3,300,1242015 Operations Levy $2,454,969 2015 Debt Levy $949,967 Total Levy $3,404,936 3.18%Debt Service Levy Increase 5.30% = $47,826General Levy Increase 2.38% = $56,986Total Levy Increase 3.18% = $104,812Budget Agenda Page 19
2015 Total Levy ‐Where the Tax Dollars Go28.68%3.68%14.43%0.44%1.13%25.82%8.31%17.51%Debt (Annual General Obligation BondPayments)General Government (All Other Depts. &Buildings)Public Works (Building, Streets, etc.)Economic Development (Taxes &Lobbying)Planning & ZoningPublic Safety (Police & Fire)Culture & Recreation (Parks, Library,Senior Center, etc)Capital Reserves (set aside for futurepurchases)Budget Agenda Page 20
2015 Revenue Changes (+/‐)Decrease I-94 Engineering $50,000Increased Building Permits $20,000Increased Rental Fees/Admin Fees $8,607*The City of Albertville is expecting Local Government Aid in the amount of $81,000 for 2015. A portion of these funds are dedicated to payment of debt in the form of repayment to the Sewer Access Charges Fund that has loaned out to other City funds.Budget Agenda Page 21
2015 Expense Changes (+/‐)Decrease Economic Development expenses by $13,000Increase Capital $22,486 (SAC payback was $7,000 in 2014)Increase in rate for police protection $16,425Increase Transit $7,000 (Trailblazers) Increase Arena annual capital improv. contribution $5,000Increase in Benefits (insurance and PERA) and 2% COLA (includes Fire Department wages), $11,907Increase Fire Pension to $2,400 per year of service, no budget impactBudget Agenda Page 22
2015 Budget OverviewTotal increase in the Preliminary 2015 Tax Levy is $104,812Debt Service Levy - $47,826 (increase of 5.30%)General Operations Levy - $56,986 (increase of 2.38%)Total Levy - $104,812 (increase of 3.19%)NOTE: The preliminary budget presented represents a base budget that is comparable to the previous years budget. It does not include additional capital or operational items.Budget Agenda Page 23
Items to Consider in 2015Public Works Employee$67,700To maintain current service levels with additional and ageing infrastructure, added public works staff is needed. Full-Time Fire Chief$98,600A full-time Fire Chief position is currently being considered. It is recommended that this position be included in the preliminary budget should the Council decide to add the position. Approximately 38% of this cost would be paid service contract charges.Street Maintenance$22,000The current street maintenance (overlay and seal coat) budget is $224,000. It is recommended this amount be increased approximately 10% annually.Budget Agenda Page 24
Items to Consider continued…Fire Capital (replacement)$35,000There is approximately a $35,000 annual shortage to fund replacement of the fire department trucks and equipment. Approximately 38% of this cost would be paid service contract charges. Trails Capital$10,000The current trail construction and maintenance budget is $10,000. This amount will need to be increased to maintain the trail network that is in place. General Capital Reserves (City Hall, Fire Dept., Parks, etc.)Annually the City has diligently budgeted for capital outlay items and projects. Items generally include building improvements, vehicles, parks, and roads. Capital reserve increases are necessary to grow and maintain fund balances. The recommended annual increase is 3-5%.Budget Agenda Page 25
2014 Budget 2015 Budget
Difference
14 to 15 $
Difference 14
to 15 %
31010 Current Ad Valorem Taxes 2,397,983 2,454,969 $56,986 2.38%
34113 Franchise Fee - Cable 65,000 67,000 $2,000 3.08%
32100 Business Licenses & Permits 22,000 22,000 $0 0.00%
32110 Liquor Licenses 29,150 29,150 $0 0.00%
32120 3.2 Liquor Licenses 150 150 $0 0.00%
32150 Sign Permits 1,500 1,500 $0 0.00%
32210 Building Permits 55,000 75,000 $20,000 36.36%
32240 Animal Licenses 400 400 $0 0.00%
33405 Police Aid 28,000 28,000 $0 0.00%
33406 Fire Aid 42,000 43,000 $1,000 2.38%
33422 Other State Aid Grants 8,200 9,500 $1,300 15.85%
34000 Charges for Services 2,000 2,000 $0 0.00%
34001 Administration fees 136,721 141,329 $4,607 3.37%
34005 Engineering As Built Fee 1,500 1,900 $400 26.67%
34101 Zoning & Subdivision Fees 1,500 1,500 $0 0.00%
34103 Plan Check Fee 25,000 27,000 $2,000 8.00%
34106 Title Searches 1,000 1,100 $100 10.00%
34107 Fire Protection Contract Charges 160,533 161,616 $1,083 0.67%
34202 Rental Fees 6,000 10,000 $4,000 66.67%
34780 Other Revenues 9,000 10,500 $1,500 16.67%
35000 Interest Earnings 25,000 25,000 $0 0.00%
36210 Arena 11,616 11,964 $348 3.00%
LGA Revenue expected 79,651 81,000 $1,349 1.69%
Electric Franchise Fee 115,000 115,000 $0 0.00%
I-94 Engineering Transfer 50,000
Total Revenues 3,273,904 3,320,577 $46,673 1.43%
2014 Budget 2015 Budget
Difference
14 to 15 $
Difference 14
to 15 %
41100 Council 38,969 43,369 $4,400 11.29%
41300 Combined Administrator/Engineer 96,930 99,827 $2,897 2.99%
41400 City Clerk 135,984 138,495 $2,511 1.85%
41440 Elections 15,500 15,500 $0 0.00%
41500 Finance 179,039 188,801 $9,762 5.45%
41550 City Assessor 29,355 29,750 $395 1.35%
41600 City Attorney 40,000 40,000 $0 0.00%
41700 City Engineer 20,000 20,000 $0 0.00%
41800 Economic Development 28,000 15,000 -$13,000 -46.43%
41910 Planning & Zoning 40,507 38,507 -$2,000 -4.94%
41940 City Hall 135,605 137,780 $2,175 1.60%
42000 Fire Department 316,187 315,140 -$1,046 -0.33%
42110 Police 547,500 563,925 $16,425 3.00%
42400 Building Inspection 154,184 158,133 $3,949 2.56%
42700 Animal Control 4,080 4,080 $0 0.00%
43100 Public Works - Streets 482,694 491,485 $8,791 1.82%
41000 Add'l Consulting 30,000 30,000 $0 0.00%
45000 Culture & Recreation 58,600 67,910 $9,310 15.89%
45100 Parks & Recreation 211,126 214,963 $3,837 1.82%
45000 Library Debt Service 26,030 26,811 $781 3.00%
43160 Electric street lights 115,000 85,000 -$30,000 -26.09%
102 Transfer Capital to 102 568,614 596,100 $27,486 4.83%
Total Expenditures 3,273,904 3,320,576 46,673 1.43%
2015 BUDGET SUMMARY COMPARISON
GENERAL FUND
General Fund Revenue:
General Fund Department Expenditures:
Page 1
Budget Agenda Page 26
Levy 2014 2015
Difference 14
to 15 %
General Fund & EDA 2,397,983 2,454,969 2.38%
Total Tax Levy (Oper. Levy) 2,397,983 2,454,969 2.38%
357 GO Improvement Bond 03 287,086 275,948
354 Bonds 03 PF Lease Rev 77,456 80,800
359 City Hall 05 276,723 262,452
360 Go Imp 2012A CSAH 19 70,157 26,157
358 PW Facility 04 100,719 103,449
361 Go Imp 2012A Lach 0 31,600
362 Go Imp 2012A Ind Park 0 109,561
468 I-94 90,000 60,000
Total Debt Service Levy 902,141 949,967 Debt Levy 5.30%
Total Levy 3,300,124 3,404,936 Total Levy 3.18%
Page 2
Page 2
Budget Agenda Page 27
Option Annual Levy Payable 2014 Payable 2015 Increase Value
$200,000
Current Levy $3,300,124 $3,404,936 $104,812 $300,000
$400,000
0.5091 0.5253
GF Levy $2,397,983 $2,454,969 $56,986
0.3699 0.3787
Debt Levy $902,141 $949,967 $47,826
0.1392 0.1465
Based on 2012 taxes payable and tax capacity
Total Levy impact on $150,000 home $764 $788 $24 3.18%
Impact on $200,000 home $1,018 $1,051 $32 3.18%
Impact on $300,000 home $1,527 $1,576 $49 3.18%
Based on 2012 taxes payable and tax capacity Albertville Portion
Total Levy impact on Htl $21,273 $21,948 $676 3.18%
impact on PC $4,807 $4,959 $153 3.18%
impact on BP $6,872 $7,090 $218 3.18%
impact on SL $18,481 $19,068 $587 3.18%
impact on Clvr $10,116 $10,437 $321 3.18%
Impact on DB $8,545 $8,816 $271 3.18%
Impact on JLC $8,843 $9,124 $281 3.18%
impact on AAB $1,248 $1,287 $40 3.18%
impact on VC $5,800 $5,984 $184 3.18%
impact on 152 $3,303 $3,408 $105 3.18%
impact on SM $3,298 $3,403 $105 3.18%
Increase in taxes for $200,000 home
$25,000 $8
$50,000 $15
$75,000 $23
$100,000 $31
$200,000 $62
Page 3
Budget Agenda Page 28
CodeDescription201320132014201420152014-2015BudgetActual 12/31/13BudgetActual Budget$ ChangeGENERAL FUND101-00000-31010Tax Levy2,423,781.00 2,415,262.37 2,397,983.00 1,204,935.56 2,454,969.00 56,986.00 101-00000-33401Local Government Aid- 79,651.00 - 81,000.00 101-00000-33402Market Value Credit714.27 Subtotal101-0000034113Franchise Fee - Cable65,000.00 67,287.44 65,000.00 36,246.94 67,000.00 2,000.00 101-00000-32100Business Licenses & Permits20,000.00 34,234.55 22,000.00 13,945.00 22,000.00 - vepros, rental, misc lic peddlers101-00000-32110Liquor Licenses29,150.00 29,535.00 29,150.00 29,130.00 29,150.00 - 101-00000-321203.2 Liquor Licenses150.00 190.00 150.00 30.00 150.00 - 101-00000-32150Sign Permits1,500.00 2,117.50 1,500.00 700.00 1,500.00 - 101-00000-32210Building Permits35,000.00 58,467.25 55,000.00 55,108.63 75,000.00 20,000.00 101-00000-32240Animal Licenses250.00 428.74 400.00 520.00 400.00 - 101-00000-33405Police Aid28,000.00 27,260.27 28,000.00 - 28,000.00 - 101-00000-33406Fire Aid30,000.00 41,498.29 42,000.00 - 43,000.00 1,000.00 101-00000-33422Other State Aid Grants8,200.00 9,565.50 8,200.00 5,535.00 9,500.00 1,300.00 101-00000-33620County Grants & Aids- - - - 101-00000-34000Charges for Services2,000.00 1,596.41 2,000.00 2,200.00 2,000.00 - 101-00000-34001Administration fees125,894.21 143,783.37 136,721.30 800.00 141,328.74 4,607.44 101-00000-34005Engineering As Built Fee750.00 1,800.00 1,500.00 1,950.00 1,900.00 400.00 101-00000-34101Lease Payments - City Property- 3,589.20 - 1,080.00 - - 101-00000-34103Zoning & Subdivision Fees1,500.00 700.00 1,500.00 3,600.00 1,500.00 - 101-00000-34104Plan Check Fee15,000.00 29,104.90 25,000.00 26,811.91 27,000.00 2,000.00 101-00000-34105Sale of Maps50.00 5.00 - - - 101-00000-34106PID/Legal Description Requests- - - - - - 101-00000- 34107 Title Searches546.00 1,140.00 1,000.00 1,840.00 1,100.00 100.00 101-00000- 34202 Fire Protection Contract Charges154,416.59 116,582.20 160,533.00 79,268.78 161,615.70 1,082.70 101-00000- 34780 Rental Fees5,000.00 10,791.09 6,000.00 5,930.03 10,000.00 4,000.00 101-00000- 34950 Other Revenues6,000.00 84,266.96 9,000.00 12,298.00 10,500.00 1,500.00 101-00000- 35000 Fines & Forfeits- 200.00 - - - 101-00000- 36210 Interest Earnings25,000.00 19,574.10 25,000.00 6.16 25,000.00 - 101-00000- 34110 Arena11,388.00 11,124.00 11,615.76 6,817.30 11,964.23 348.47 101-00000 39203 Transfer other fund I-94 Engineer50,000.00 50,000.00 50,000.00 - - (50,000.00) 101-00000 39203 Transfer other fund 102 to SAC50,000.00 50,000.00 - - - - 101-00000 34112 Electric Franchise Fees115,000.00 57,611.84 115,000.00 0Subtotal $3,088,575.80$3,210,818.41$3,273,904.06$1,546,365.15$3,320,577.6746,673.61 GENERAL FUND TOTAL: $3,088,575.80$3,210,818.41$3,273,904.06$1,546,365.15$3,320,577.6746,673.61 Page 4Budget Agenda Page 29
AdminAcct201320132014201420152014-2015FUND 101BudgetActual 12/31/13BudgetActual 7/10/14Budget$ changeDEPT 41100 Council101-41100- 100 Wages & Salaries19,200.0019,200.0019,200.009,600.0019,200.000.00101-41100- 122 FICA1,468.801,468.801,468.80734.401,468.800.00101-41100- 151 Workers Comp Ins386.250.00500.00415.05500.000.00101-41100- 200 Office Supplies50.000.0050.000.0050.000.00101-41100- 208 Training & Instruction500.00349.00500.00190.00500.000.00101-41100- 300 Professional Services4,000.005,364.970.000.000.000.00 newsletters moved to clerk101-41100- 331 Travel Expenses500.003,013.92500.000.00500.000.00101-41100- 351 Legal Notices3,000.003,167.683,000.001,745.623,000.000.00101-41100- 361 General Liability4,000.007,525.754,000.000.004,400.00400.00101-41100- 370 Mayors Contingency Fund500.000.00500.000.00500.000.00101-41100- 399 Miscellaneous250.002,915.65250.0045.79250.000.00101-41100- 433 Dues and Subscriptions8,000.005,964.309,000.0012,644.2013,000.004,000.0041,855.0548,970.0738,968.8025,375.0643,368.804,400.00DEPT 41300 City Administrator101-41300- 101 Full Time Employees78,035.0079,197.8463,850.0036,836.2464,000.00150.00101-41300- 121 PERA5,657.545,708.394,350.002,772.114,800.00450.00101-41300- 122 FICA5,969.685,699.404,590.002,754.174,896.00306.00101-41300- 127 HCSA780.35787.35600.00671.331,280.00680.00101-41300- 131 Employer Health/Dental/Life In13,150.008,065.528,600.002,316.099,101.15501.15101-41300- 151 Workers Comp Ins776.250.00800.00489.16800.000.00101-41300- 200 Office Supplies140.0042.79140.000.00100.00(40.00)101-41300- 208 Training & Instruction6,850.001,933.895,000.00699.705,000.000.00101-41300- 321 Telephone/Nextel1,000.00541.351,000.00320.55800.00(200.00)101-41300- 331 Travel Expenses3,000.004,679.113,000.002,244.293,000.000.00101-41300- 361 General Liability500.00752.48500.00489.16550.0050.00101-41300- 335 Education1,000.000.001,000.000.002,000.001,000.00101-41300- 399 Miscellaneous0.00134.32500.00161.88500.000.00101-41300- 433 Dues and Subscriptions3,000.00769.253,000.00612.753,000.000.00119,858.82108,311.6996,930.0050,367.4399,827.152,897.15Page 5Budget Agenda Page 30
AdminAcct201320132014201420152014-2015FUND 101BudgetActual 12/31/13BudgetActual 7/10/14Budget$ changeDEPT 41400 City Clerk/UB Clerk101-41400- 101 Full Time Employees52,345.0054,280.6555,000.0025,682.2357,209.672,209.67101-41400- 102 Overtime0.001,120.291,000.00138.121,000.000.00101-41400- 103 Part Time0.000.000.001,379.251,000.001,000.00101-41400- 104 Temporary Employees0.000.000.000.000.000.00101-41400- 121 PERA3,795.014,016.614,060.001,972.014,440.73380.73101-41400- 122 FICA4,004.394,149.194,284.001,950.484,529.54245.54101-41400- 127 HCSA523.45554.05560.00431.781,184.19624.19101-41400- 131 Employer Health/Dental/Life In6,000.006,191.857,000.003,608.767,292.05292.05101-41400- 151 Workers Comp Ins3,090.000.003,500.00415.051,000.00(2,500.00)101-41400- 200 Office Supplies6,500.006,025.926,500.002,979.216,500.000.00101-41400- 208 Training & Instruction1,000.00103.581,000.000.001,500.00500.00101-41400- 300 Professional Services6,000.004,504.4514,000.005,021.0015,500.001,500.00 includes $2k for web $6,000 for newsletters101-41400- 301Auditing & Acc't Services13,000.009,960.6813,000.007,378.1810,000.00(3,000.00)101-41400- 322 Postage3,000.00(165.14)3,000.001,000.003,000.000.00101-41400- 323 Nextel Radio Units0.00286.910.00234.51480.00480.00 hot spot101-41400- 331 Travel Expenses500.00217.03500.0098.69500.000.00101-41400- 335 Education1,000.00195.001,000.000.001,500.00500.00101-41400- 361 General Liability6,000.0010,536.076,000.000.006,600.00600.00101-41400- 399 Misc250.0017.801,000.0099.90250.00(750.00)101-41400- 404 Repair/Maint Machinery/Equip0.000.0050.000.0050.000.00101-41400- 413 Office Rental Equipment14,000.009,540.5014,280.005,559.4514,708.40428.40101-41400- 433 Dues and Subscriptions250.00295.50250.00244.00250.000.00121,257.85111,830.94135,984.0058,192.62138,494.582,510.58DEPT 41410 Elections101-41410- 300 Professional Services9,000.00566.6415,500.0051.5215,500.000.00DEPT 41500 Finance101-41500- 101 Full Time Employees105,884.00113,042.17106,000.0057,386.79109,201.613,201.61101-41500- 103 Part Time15,000.0017,361.8615,000.009,825.6415,000.000.00101-41500- 102 Overtime0.000.000.000.000.000.00101-41500- 121 PERA8,764.099,009.988,772.504,872.919,315.12542.62101-41500- 122 FICA9,247.638,806.489,256.504,720.539,501.42244.92101-41500- 127 HCSA1,208.841,080.791,210.00984.132,484.031,274.03101-41500- 131 Employer Health/Dental/Life In18,250.0022,864.8022,000.008,337.0523,049.311,049.31101-41500- 151 Workers Comp Ins0.000.000.00340.94800.00800.00101-41500- 200 Office Supplies0.000.000.000.000.00101-41500- 207 Computer Supplies/software3,000.00450.006,200.001,716.116,200.000.00 Computer replacement plan (2-3) plus server software annual renwal101-41500- 208 Training & Instruction2,000.00873.902,000.00112.682,000.000.00101-41500- 300 Professional Services3,000.005,320.685,000.003,081.485,000.000.00 GASB, 5 yr plan, Budget award, CAFR101-41500- 323 Nextel Radio Units700.00783.071,000.00303.99800.00(200.00)101-41500- 331 Travel Expenses1,000.002,601.951,000.00111.961,000.000.00101-41500- 335 Education500.00254.001,000.000.003,400.002,400.00101-41500- 361 General Liability0.00752.580.000.00550.00550.00101-41500- 433 Dues and Subscriptions600.00220.00600.00195.00500.00(100.00)169,154.56183,422.26179,039.0091,989.21188,801.509,762.50Page 6Budget Agenda Page 31
AdminAcct201320132014201420152014-2015FUND 101BudgetActual 12/31/13BudgetActual 7/10/14Budget$ changeDEPT 41550 Assessor101-41550- 300 Professional Services28,500.0028,194.5029,355.0028,491.0029,750.00395.00DEPT 41600 Legal101-41600- 304 Legal Fees35,000.0027,899.5040,000.005,947.5040,000.000.00DEPT 41700 Engineering101-41700- 303 Engineering Fees20,200.008,838.0020,000.003,779.0020,000.000.00DEPT 41000 PGeneral Government101-41000 300 Professional Services55,000.000.0030,000.005,739.3830,000.000.0055,000.000.0030,000.005,739.3830,000.000.00DEPT 41910 Planning & Zoning101-41910- 100 Wages & Salaries1,400.00680.001,400.00240.001,400.000.00101-41910- 101 Full Time Employees0.000.000.000.000.00101-41910- 122 FICA107.1052.02107.1018.36107.100.00101-41910- 200 Office Supplies0.001,972.392,000.000.000.00(2,000.00)101-41910- 208 Training & Instruction0.000.000.000.000.000.00101-41910- 306 Planning Fees30,000.0054,966.3237,000.0032,495.6637,000.000.00101-41910- 331 Travel Expenses 0.000.000.000.000.0031,507.1057,670.7340,507.1032,754.0238,507.10(2,000.00)DEPT 41940 City Hall101-41940- 151 Workers Comp Ins3,605.000.003,605.001,171.043,605.000.00101-41940- 210 Operating Supplies1,000.001,355.661,000.00434.031,000.000.00101-41940- 321 Telephone/internet9,000.0015,453.9618,500.0012,455.7020,000.001,500.00 communciation solution101-41940- 361 General Liability50,000.0077,407.5741,000.002,750.0041,000.000.00101-41940- 381 Electric Utilities18,250.0022,848.8222,500.007,480.2823,175.00675.00 pd with elec franchise101-41940- 383 Gas Utilities14,000.008,359.7310,000.007,042.3610,000.000.00101-41940- 384 Refuse/Garbage Disposal0.000.000.000.000.000.00101-41940- 399 Miscellaneous1,000.001,922.042,000.0091.242,000.000.00101-41940- 404 Repair/Maint Machinery/Equip7,000.0013,743.3810,000.005,211.9010,000.000.00101-41940- 405 Repair/Maint Buildings17,000.0026,923.1727,000.0017,964.7427,000.000.000120,855.00168,014.33135,605.0054,601.29137,780.002,175.00DEPT 42110 Police101-42110- 307 Police Contract Fees530,000.00529,980.00547,500.00273,750.00563,925.0016,425.00DEPT 42700 Animal Control101-42700 309Animal Control Contract4,000.003,046.774,080.002,511.004,080.000.00Page 7Budget Agenda Page 32
AdminAcct201320132014201420152014-2015FUND 101BudgetActual 12/31/13BudgetActual 7/10/14Budget$ changeDEPT 42400 Building Dept101-42400- 101 Full Time Employees20,567.0020,778.5121,000.0010,828.0720,876.43(123.57)101-42400- 103 Part Time Employees5,000.0028.005,000.00334.436,250.001,250.00101-42400- 121 PERA1,853.611,508.521,885.00809.242,034.48149.48101-42400- 122 FICA1,955.881,447.631,989.00778.472,075.1786.17101-42400- 127 HCSA255.67208.09260.00184.87542.53282.53101-42400 302 Contracted Bldg Offical93,843.0095,732.2795,400.0047,768.4197,868.002,468.00 changed to 302 2014101-42400- 130 Employer Health/Dental/Life In13,440.005,875.047,000.002,983.607,287.30287.30101-42400- 151 Workers Comp Ins1,200.000.001,200.00489.16800.00(400.00)101-42400- 200 Office Supplies700.00273.08500.000.00500.000.00101-42400- 203 Printed Forms350.00212.68350.00129.00350.000.00101-42400- 208 Training & Instruction700.000.00500.000.00500.000.00101-42400- 300 Professional Services100.004,777.501,500.000.001,500.000.00 cc fees101-42400- 301Auditing & Acc't Services6,500.009,460.688,300.007,378.188,549.00249.00101-42400- 303 Engineer 0.00350.001,000.000.001,000.000.00101-42400- 304 Legal0.000.001,000.000.001,000.000.00101-42400- 306 Planning0.003,698.941,000.000.001,000.000.00101-42400- 313 Engineer Plan Check0.000.001,000.000.001,000.000.00101-42400- 331 Travel Expenses500.00220.00250.003.92250.000.00101-42400- 335 Education1,000.000.00500.000.00500.000.00101-42400- 361 General Liability Ins6,000.009,095.954,000.000.004,000.000.00101-42400- 399 Miscellaneous500.0047.45250.000.00100.00(150.00)101-42400- 433 Dues and Subscriptions300.000.00150.000.00150.000.00101-42400- 435 Books & Phamphlets600.000.00150.000.000.00(150.00)101-42400- 446 R/M Vehicles0.000.000.000.000.000.00155,365.16153,714.34154,184.0071,687.35158,132.913,948.91Page 8Budget Agenda Page 33
DEPT 42000 Fire201320132014201420152014-2015CommentsBudgetActual 12/31/13BudgetActual 7/10/14Budget$ change101-42000- 100 Wages & Salaries13,541.0313,540.8413,811.856,905.8814,088.09276.24101-42000- 101 Wages City Staff 8,786.004,138.1910,000.005,057.5510,000.000.00 on call fire, ryan (truck maint), sue inspections, jan firehouse101-42000- 121 PERA636.99285.28725.00366.66750.0025.00101-42000- 127 HCSA87.8639.38100.0089.10200.00100.00101-42000- 106 Wages - Fire Calls33,150.0029,315.0033,813.0016,201.4934,489.26676.26101-42000- 107 Fire/Medical Training13,770.0016,797.1415,000.0010,779.4415,300.00300.00101-42000- 111 Fire Code Official/Fire admin10,000.0012,128.1110,000.006,126.0710,200.00200.00 what is not spend transfers to Captal101-42000- 122 FICA6,154.904,753.556,320.803,029.446,431.92111.12101-42000- 124 Fire Pension Contribution58,000.0059,635.5958,000.000.0058,000.000.00101-42000- 150 Workers Comp6,695.000.0012,000.0011,206.3512,350.00350.00101-42000 151 Insurance full time0.000.002,500.001,564.002,713.65213.65 ryan (truck maint), sue inspections, jan firehouse101-42000- 200 Office Supplies3,000.00869.943,000.00749.343,000.000.00101-42000- 208 Training & Instruction3,000.003,000.004,500.002,255.004,500.000.00101-42000-212Motor Fuels4,000.003,156.835,300.002,052.105,300.000.00101-42000- 230 Medical Supplies1,500.00685.061,500.00419.741,500.000.00101-42000- 301 Auditing & Acct'g Services14,900.0020,204.6615,198.007,378.1715,500.00302.00101-42000- 305 Physicals8,000.007,746.008,160.003,685.008,200.0040.00101-42000- 310 Professional Services2,500.002,378.352,500.00574.142,500.000.00101-42000- 312 First Responder Training5,000.002,373.175,000.000.005,000.000.00101-42000- 314 Meals500.00173.18500.000.00500.000.00101-42000- 321 Telephone3,100.003,304.823,500.001,420.333,500.000.00101-42000- 331 Travel Expenses2,000.00895.072,000.0091.532,000.000.00101-42000- 351 Legal Publications250.000.00250.000.00250.000.00101-42000- 352 General Publications, Pub Info250.00175.00250.000.00250.000.00101-42000- 361 General Liability Ins5,000.009,030.915,100.000.005,100.000.00101-42000- 381 Electric Utilities4,500.004,570.595,000.002,136.995,000.000.00101-42000- 383 Gas Utilities4,500.004,171.324,500.003,368.614,500.000.00101-42000- 384 Refuse/Garbage Disposal0.000.000.000.000.000.00101-42000-404Repair/Maint Machinery/Equip20,000.0018,029.0325,000.0012,544.2525,000.000.00101-42000- 405 Repair/Maint Buildings5,000.006,637.725,000.003,138.566,000.001,000.00101-42000- 412 Admin Fees41,527.9342,666.3743,607.87532.6243,967.29359.42101-42000- 417 Uniform Rentals550.00580.08550.00503.62550.000.00101-42000- 433 Dues and Subscriptions2,000.002,623.592,000.00531.002,000.000.00101-42000- 420 Training & Maintenance 800 MHZ6,500.002,175.006,500.002,175.006,500.000.00101-42000- 208 New Fire District5,000.002,385.865,000.000.000.00(5,000.00)101-42000- 399 Reimburse Fire Back Pay32,000.000.000.000.000.00Total FD Operating Exp325,399.71278,465.63316,186.52104,881.98315,140.20(1,046.32)Total FD Operating & Captial ExpTotal F483,640.20$48,364.02Page 9Budget Agenda Page 34
DEPT 43100 Public Works201320132014201420152014-2015BudgetActual 12/31/13BudgetActual 7/10/14Budget$ change101-43100-101Full Time Employees88,241.0091,318.2789,473.7947,660.1291,263.521,789.73101-43100-102Overtime2,000.001,900.742,000.004,108.652,000.000.00101-43100-104Temporary Employees13,000.0020,645.1713,260.006,744.0015,000.001,740.00101-43100-121PERA7,484.978,053.057,593.203,965.098,119.76526.56101-43100-122FICA7,897.948,141.298,012.133,840.628,282.16270.03101-43100-127hcsa902.41930.12914.74863.831,865.27950.53101-43100-130Employer Health/Denta20,000.0016,785.0422,765.059,105.6524,254.301,489.25101-43100-151Workers Comp Insuran11,330.000.0013,500.0012,036.4513,500.000.00101-43100-208Training & Instruction500.0070.00500.000.00500.000.00101-43100-212Motor Fuels11,164.1620,344.8017,500.0013,707.9918,025.00525.00101-43100-215Shop Supplies4,125.004,168.454,125.002,115.164,125.000.00 $500 safety glasses101-43100-221Ice Removal8,000.008,496.328,500.005,829.418,500.000.00101-43100-222Sand & Gravel0.000.000.005,847.910.000.00101-43100-223Seal Coating50,000.0038,300.0055,000.000.0055,000.000.00101-43100-224Street Overlayment159,000.00337,334.69169,000.00112,455.24169,000.000.00101-43100-226Sign Repair Materails2,000.002,862.575,000.00117.025,000.000.00 start changing out all signs101-43100-227Street Sweeping4,000.005,346.004,000.004,273.504,000.000.00101-43100-321Telephone1,100.001,150.791,300.00527.321,200.00(100.00)101-43100-323Nextel Radio Units800.00482.00800.00365.00800.000.00101-43100-329Civil Defense Siren0.000.000.000.001,000.001,000.00101-43100-331Travel Expenses150.000.00150.000.00150.000.00101-43100-335Education500.000.00500.000.00500.000.00101-43100-361General Liability Ins2,000.003,795.422,000.000.003,000.001,000.00101-43100-381Electric Utilities5,000.005,599.977,000.002,272.367,000.000.00101-43100-383Gas Utilities6,000.006,278.846,000.005,834.266,500.00500.00101-43100-384Refuse/Garbage Dispo1,000.001,116.371,000.00516.541,100.00100.00101-43100-400Repair/Maint. Paved R10,500.0013,462.7010,500.004,304.8110,500.000.00101-43100-401Repair/Maint. Unpaved500.0010,790.28500.0063.00500.000.00101-43100-402Repair/Maint. Sidewalk10,000.0018,250.8510,000.000.0010,000.000.00101-43100-403Repair/Maint. Catch Ba6,000.003,800.006,000.00152.326,000.000.00101-43100-404Repair/Maint. Machine9,000.0011,451.529,000.0010,184.339,000.000.00101-43100-405Repair/Maint. Buildings3,000.004,798.533,000.002,733.843,000.000.00101-43100-410Rentals2,000.000.002,000.000.001,000.00(1,000.00)101-43100-417Uniform Rentals1,300.001,231.831,300.00385.421,300.000.00 boots $150 each101-43100-433Dues and Subscription1,500.0077.00500.000.00500.000.00Total PW449,995.48646,982.61482,693.91260,009.84491,485.018,791.10Page 10Budget Agenda Page 35
DEPT 45000 Culture and Recreation201320132014201420152014-2015BudgetActual 12/31/13BudgetActual 7/10/14Budget$ change101-45000- 103 Employee - committee800.00450.00800.00390.00800.000.00101-45000- 122 FICA6,120.0034.3961.2029.8061.200.00101-45000- 596 Friendly City Days4,250.005,250.004,250.004,250.004,250.000.00 Donation to FCD101-45000 598 Transportation0.00 7,000.007,000.00101-45000- 598 Pledges & Contrib.50,731.3648,147.8953,489.0041,055.1455,799.002,310.00 SC 23,577 LB 10,722 FYCC 20,400 Inter 1100Total Culture & Recreation61,901.3653,882.2858,600.2045,724.9467,910.209,310.00DEPT 45100 Parks201320132014201420152014-2015BudgetActual 12/31/13BudgetActual 7/10/14Budget$ change101-45100- 101 Full-Time Employees 85,769.0089,364.0687,482.4247,456.6189,234.711,752.29101-45100- 102 Full-Time Employees OT500.002,297.211,000.003,687.441,000.000.00101-45100- 104 Temporary Employees20,000.0020,186.5825,000.0020,358.7425,000.000.00101-45100- 121 PERA7,704.506,834.928,227.484,489.788,642.60415.12101-45100- 122 FICA$8,129.58$7,793.72$8,681.41$5,229.06$8,815.46134.05101-45100- 127 HCSA$862.69$910.82$884.82$854.70$1,804.69919.87101-45100- 130 Employer Health/Dental/Life Insu22,000.0016,773.8924,200.009,748.9924,400.68200.68101-45100- 151 Worker's Comp Insurance Prem2,000.000.004,500.004,150.504,500.000.00101-45100- 208 Training and Instruction500.001,077.741,000.00715.001,000.000.00101-45100- 210 Operating Supplies (General)10,000.009,693.4813,000.004,535.2013,000.000.00101-45100- 212 Motor Fuels2,000.001,122.713,500.00229.653,605.00105.00101-45100- 321 Telephone300.00351.64450.00148.96450.000.00101-45100- 323 Nextel Radio Units700.00471.23700.00364.97700.000.00101-45100- 331 Travel Expenses200.0016.20200.000.00200.000.00101-45100- 361 General Liability Ins9,200.0012,891.329,200.000.008,500.00(700.00)101-45100- 381 Electric Utilities6,000.006,879.807,000.002,824.777,210.00210.00 pd with elec franchise101-45100- 383 Gas Utilities1,000.001,274.541,000.001,481.292,000.001,000.00101-45100- 384 Refuse/Garbage Disposal1,000.00971.911,100.00693.391,100.000.00101-45100- 404 Repairs/Maint Machinery/Equip5,000.007,431.855,000.002,875.135,000.000.00101-45100- 405 Repairs/Maint Buildings2,000.00645.792,000.00441.632,000.000.00101-45100- 415 Other Equipment Rentals5,500.004,356.595,500.001,531.555,500.000.00101-45100- 417 Uniform Rentals1,300.001,060.031,300.00656.831,200.00(100.00)boots $150 each101-45100- 433 Dues & Subscriptions200.0011.00200.000.00100.00(100.00)Total Parks 191,865.77192,417.03211,126.13112,474.19214,963.143,837.01Page 11Budget Agenda Page 36
102 Capital Reserves201320132014201420152014-2015CommentsBudgetActual 7/30/13BudgetActual 7/10/14Budget$ ChangeDEPT 41940 City Hall101-41940 560 Office Equipment & Furnishings3,500.000.003,500.000.003,500.000.00101-41940- 520 Buildings & Structures/reserves4,000.000.004,000.000.004,000.000.00101-41940- 530 Improvements other than building1,000.001,948.871,000.002,250.001,000.000.00101-41940- 560 Furniture & Fixtures1,000.000.001,000.003,246.900.00(1,000.00)101-41940- 580 Other Equipment1,000.000.001,000.000.001,000.000.00DEPT 42000 Fire Department101-42000- 521 C/O Fire Hall4,000.000.004,000.000.004,000.000.00101-42000- 551 C/O Fire Trucks1,000.000.001,000.000.001,000.000.00101-42000- 560 Furniture and Fixtures2,500.002,543.632,500.000.002,500.000.00101-42000- 583 C/O Hose2,500.000.002,500.001,851.602,500.000.00101-42000- 584 C/O Turnout Gear5,000.006,319.025,000.000.0010,000.005,000.00101-42000- 585 C/O Air Packs8,000.003,012.348,000.002,095.708,000.000.00101-42000- 586 C/O Pagers/800 radios11,000.002,987.2811,000.000.0011,000.000.00101-42000- 587 C/O Tools3,000.004,067.463,000.00910.013,000.000.00101-42000- 591 C/O Air Compressor2,500.000.002,500.000.002,500.000.00101-42000 582 Helmets1,500.002,969.581,500.002,019.921,500.000.00101-42000-580New (already purchased) truck50,000.001,477.8582,000.000.0022,700.00(59,300.00)101-42000- 580 Interest3,500.000.003,500.000.003,500.000.00101-42000- 670 Depreciation20,000.000.0020,000.000.0020,000.000.00101-42000 551 Capital payback/future trucks0.000.000.000.0059,300.0059,300.00101-42000- 575 Pension Reserve16,500.000.0016,500.000.0016,500.000.00101-42000- 593 C/O Thermal Image Camera500.000.00500.000.00500.000.00168,500.00DEPT 43100 Public Works101-43100- 522 C/O Public Works Building2,500.0017,693.152,500.000.002,500.000.00101-43100- 541 C/O Tractor/Loader/Bobcat10,000.003,206.2510,000.000.0010,000.000.00101-43100- 542 C/O Snow Plow17,000.005,953.7617,000.000.0017,000.000.00101-43100- 552 C/O Pick-up1,000.000.002,000.000.002,000.000.00101-43100- 581 C/O Mower5,000.000.005,000.000.005,000.000.00101-43100- 582 C/O Miscellaneous600.00350.16600.00635.84600.000.00DEPT 45100 Parks101-45100- 523 C/O Park Buildings2,500.0015,859.002,500.000.002,500.000.00101-45100- 530 Park Improvements10,000.0015,257.3610,000.00500.0010,000.000.00101-45100- 552 C/O Pick-up2,000.000.002,000.000.002,000.000.00101-45100- 588 C/O Park Mach/Equip5,000.000.005,000.0018,081.065,000.000.00101-45100- 589 C/O Park/Trail Construction10,000.00418.2410,000.000.0010,000.000.00DEPT 41800 TIF0.00101-41800- 599 TIF Local Contribution5,000.000.005,000.00448.753,000.00(2,000.00)DEPT 49300 Capital Projects101-49300-650 Ice Arena Funding0.000.0010,000.000.0015,000.00101-49300- 650 Working Capital Reserves100,000.0011,819.1465,000.000.0065,000.000.00SAC/Prairie Run Loans payback50,000.000.007,364.000.0049,000.0041,636.00Arena Roof Funding 5 year payback30,650.000.009,500.00General Fund Reserves0.0050,000.000.0050,000.000.00101-49300-660 Capital Projects Reserves4,000.000.0010,000.000.0010,000.000.00 servers101-49300 665 Capital Projects Transportation130,711.000.00150,000.000.00150,000.000.00Total Capital497,311.0095,883.09568,614.0032,039.78596,100.0027,486.00Page 12Budget Agenda Page 37
Dept 41800 EDA201320132014201420152014-2015CommentsBudget12/31/2013BudgetActual Budget$ change101-41800- 101 Full-Time Employees0.000.000.000.000.000.00101-41800- 200 Office Supplies0.000.000.000.000.000.00101-41800- 208 Training and Instruction0.000.000.000.000.000.00101-41800- 399 Miscellaneous0.000.0010,000.000.0010,000.000.00 lobbying101-41800- 331 Travel Expenses0.000.000.000.000.000.00101-41800- 433 Dues and Subscriptions0.000.000.000.000.000.00101-41800- 511 Property Tax18,000.004,817.2818,000.005,889.005,000.00(13,000.00)Total EDA18,000.004,817.2828,000.005,889.0015,000.00(13,000.00)Page 13Budget Agenda Page 38