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Attachment B <br />CITY OF ARDEN HILLS <br />STATEMENT OF REVENUES AND EXPENDITURES <br />GENERALFUND <br />FOR THE THREE MONTHS ENDED MARCH 31, 2025 <br />YTD <br />YTD <br />YTD <br />Annual <br />Through <br />% of <br />Annual <br />Through <br />% of <br />Budget <br />03/31/25 <br />Budget <br />Budget <br />03/31/24 <br />Budget <br />REVENUES <br />$ 5,359,798 $ <br />- <br />0.0% <br />Taxes <br />$ 4,638,460 $ <br />- <br />0.0% <br />550,540 <br />240,338 <br />43.7% <br />Licenses and permits <br />552,020 <br />122,486 <br />22.2% <br />176,296 <br />61,930 <br />35.1% <br />Intergovernmental <br />175,970 <br />56,825 <br />32.3% <br />471,994 <br />152,214 <br />32.2% <br />Charges for services <br />489,490 <br />158,187 <br />32.3% <br />17,360 <br />4,236 <br />24.4% <br />Fines and forfeits <br />19,250 <br />5,460 <br />28.4% <br />- <br />- <br />N/A <br />Special assessments <br />3,090 <br />- <br />0.0% <br />50,000 <br />8,364 <br />16.7% <br />Investment earnings <br />50,000 <br />11,875 <br />23.7% <br />13,282 <br />3,795 <br />28.6% <br />Miscellaneous <br />10,920 <br />15,849 <br />145.1% <br />6,639,270 <br />470,877 <br />7.1% <br />TOTAL REVENUES <br />5,939,200 <br />370,681 <br />6.2% <br />EXPENDITURES <br />93,819 <br />37,478 <br />39.9% <br />Mayor & Council <br />88,370 <br />34,708 <br />39.3% <br />506,835 <br />80,548 <br />15.9% <br />Administration <br />499,730 <br />93,537 <br />18.7% <br />61,750 <br />7,531 <br />12.2% <br />Elections <br />40,300 <br />- <br />0.0% <br />220,756 <br />53,763 <br />24.4% <br />Finance <br />191,810 <br />53,343 <br />27.8% <br />121,920 <br />10,295 <br />8.4% <br />TCAAP <br />114,900 <br />21,472 <br />18.7% <br />352,790 <br />59,135 <br />16.8% <br />Planning & Zoning <br />324,940 <br />60,183 <br />18.5% <br />240,932 <br />47,827 <br />19.9% <br />Government Buildings <br />232,900 <br />57,491 <br />24.7% <br />1,761,288 <br />293,048 <br />16.6% <br />Public Safety <br />1,585,240 <br />395,559 <br />25.0% <br />73,570 <br />12,261 <br />16.7% <br />Dispatch <br />70,390 <br />11,732 <br />16.7% <br />906,321 <br />446,087 <br />49.2% <br />Fire Protection <br />833,930 <br />416,966 <br />50.0% <br />9,780 <br />1,153 <br />11.8% <br />Emergency Management <br />9,260 <br />1,265 <br />13.7% <br />373,160 <br />66,208 <br />17.7% <br />Protective Inspections <br />396,120 <br />82,977 <br />20.9% <br />960,790 <br />92,267 <br />9.6% <br />Street Maintenance <br />853,380 <br />98,653 <br />11.6% <br />337,508 <br />31,582 <br />9.4% <br />Recreation <br />241,970 <br />35,287 <br />14.6% <br />690,060 <br />124,138 <br />18.0% <br />Park Maintenance <br />588,030 <br />116,912 <br />19.9% <br />50,000 <br />- <br />0.0% <br />Transfers Out <br />50,000 <br />- <br />0.0% <br />6,761,279 <br />1,363,320 <br />20.2% <br />TOTAL EXPENDITURES <br />6,121,270 <br />1,480,086 <br />24.2% <br />$ (122,009) $ <br />(892,444) <br />731.5% <br />NET CHANGE IN FUND BALANCE <br />$ (182,070) $ <br />(1,109,405) <br />609.3% <br />25.0% <br />Percentage of Year Complete <br />25.0% <br />Q1-25 Year To Date Financial Performance <br />Revenues <br />Expenditures <br />Tax revenues are collected twice a year. <br />Licenses & Permits. Permit Revenues are up due to increase in development projects over 2024. <br />Intergovernmental. In line with prior year. <br />Charges for Services. Recreational program fees down due to lower enrollment in youth sports. <br />Salaries & Benefits. Increases across departments due to Comp & Class reclassifications, COLA, and insurance increases. <br />Mayor & Council. Q1 spend in line with prior year. Northeast Youth & Family Services contract paid in full in Q1 ($24K). <br />Administration. Vacancy savings over 2024 (Permit Tech and Communications Coordinator). <br />Finance. In line with prior year. <br />TCAAP. Q1 spend lower than prior year as 2024 expenditures included Kimley-Horn AUAR and Traffic Updates, & Financial Consulting FeE <br />Planning & Zoning. In line with prior year. <br />Public Safety/Fire Protection. Contract increase in line with budget expectations. March 2025 Police contract paid in April. <br />Protective Inspections. Personnel Savings (Permit Tech). <br />Street Maintenance. In line with prior year. <br />Recreation. Slight savings over prior year due to timing of Summer/Spring Recreation Guide printing fees. <br />Park Maintenance. Overtime salaries higher than prior year. <br />