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HomeMy WebLinkAbout3C, 2012 Proposed Final Budget and Tax Levy� �SRD�EN HILLS Request for Council Review Prepared By: Sue Iverson, Director of Finance Work Session Date: November 21, 2011 And Administrative Services 2012 Proposed Final Budget and Tax Levy Discussion Topic: In preparation for adoption of the final tax levy, this memo addresses proposed tax levy, residential property values, operating budget, salary, and beneiit changes, and fund balance projections. SuAAorting Documents: 1. Memorandum from Sue Iverson. 2. Revised budget summaries. � EN HILLS MEMORANDUM DATE: November 21, 2011 TO: Honorable Mayor and City Council FROM: Patrick Klaers, City Administrator Sue Iverson, Director of Finance and Administrative Services SUBJECT: 2012 Proposed Final Budget and Tax Levy INTRODUCTION In preparation for adoption of the iinal tax levy at the first meeting in December, this memo addresses the following information: proposed tax levy, residential property values, operating budget, salary, and benefit changes, and fund balance projections. This information has been updated based on the feedback received from the City Council at the August 29, 2011 work session, updated numbers on insurance, and other discussions between staff and Council since August 29th. Please bring your copy of the budget that was distributed to you for the August 29, 2011 worksession. If you do not have this copy, we will have a copy can be pulled up on the screen if needed. There have been few changes made to the document except those noted in this memo. New summaries have been attached to this memo. PROPOSED TAX LEVY The table below provides a comparison of the 2011 adopted levy and the levy needed to support the proposed 2012 budget and capital projects. It also shows a comparison of the City's tax rate. Memo City Council 2012 Proposed Final Budget and Tax Levy 2 You will see that the levy has increased by 3% over 2011 but the tax rate has increased by 7%, this is due in part to the change in legislation regarding the Market Value Homestead Credit (MVHC) program, a reduction in our share of fiscal disparity dollars, and the increase in the levy. RESIDENTIAL PROPERTY VALUES According to information provided by Ramsey County in March of this year, the median home value in Arden Hills will decrease from $276,000 for 2011 taxes, to $272,800 for 2012 taxes which is a 1.16% drop in value compared to the county average decrease of 4.01 %. The MVHC program was replaced with the new Market Value Exclusion (MVE) program, which reduces the local taxable value of homestead properties that are valued under $413,800 at which point the credit is phased out. This affects the City's tax rate as it reduces the overall taxable value of the City. All jurisdictions will see an increase in tax rates in 2012 as a result of this change. • Old MVHC Pro�ram Under the old MVHC program, home property taxes were reduced by a State credit. The program was designed to hold local governments harmless by a reimbursement from the State of Minnesota for the sum of all credits provided. As the City Council is aware, this credit has been reduced or eliminated altogether in most years due to State budget cuts. (It was only fully funded one year out of the nine that it was in effect.) Another complicating component of the old MVHC program was that the estimated amount of credits needed to be included in the City's levy, even though no reimbursement from the State would occur. This caused a mismatch between the adopted levy and the actual levy collections. • New MVE Pro�ram Under the new MVE program, a portion of the home's market value is excluded for tax purposes. This creates a new Taxable Market Value (which is lower than the estimated Market Value), as well as a reduced value for tax computations (taxable value). One big advantage of this program is that the state credits are eliminated, which means there is no need to add estimated MVHC credits to the overall levy amount. The following table provides an example of how the new program will work for five different home values. Homes valued at $76,000 receive the maximum value reduction, and homes valued at $413,800 (value at which the exclusion is phased out) and above receive no value reduction. Memo City Council 2012 Proposed Final Budget and Tax Levy 3 Home Market Value $ 76,000 $150,000 $ 272,800 $ 350,000 $ 500,000 Market Value E�lusion 30,400 23,740 12,688 5,740 - Market Value Afer Exclusion $ 45,600 $126,260 $ 260,112 $ 344,260 $ 500,000 Taxable Value - OLD Taxable Value - NEW Difference in Taxable $ 760 $ 1,500 $ 2,728 $ 3,500 $ 5,000 $ 456 $ 1,263 $ 2,601 $ 3,443 $ 5,000 -40.0% -15.8% -4.7% -1.6% 0.0% In order to evaluate the true impact to the residential property owner, you need to take into account the decrease in fiscal disparities, the change in the taxable value before the MVE, and the effects of the new MVE program. To help illustrate this, the following table shows the impact to the residential property owner due to the reduction in fiscal disparity dollars, changes in the assess market value, and changes in the City's overall taxable value before the new legislation. This would be an"apples-to-apples" comparison as it is the same formula used in 2011 if we use a 0% levy increase. Pay2012MV� 500,000�1.0% (87x�E)+ � �76,000�.40% � � � X0.934 rem(�1.25% � (B12xD) . -rem�.09% (G)x% (F)-(H) Annuallncrease Monthlvincr. Estimated Tax Dislrict rate es % of total rate: � �o � �_` 15�?��`�� � 1,500 $365.06 $237.40 $49.85 $315.21 � � $2.33 $ 0.19 a� :����,80b�� 2,728 $663.91 $126.88 $26.64 $637.27 $4.06 $ 0.34 .40 ($5.18) $ (0.43) ($10.04) $ (0.84) ($13.84) $ (1.15) Memo City Council 2012 Proposed Final Budget and Tax Levy 4 As previously noted, you now must account for the new MVE which reduces the taxable value of the City as the new program "excludes" a portion of the taxable value of qualifying homesteaded property. We also use a 0% increase to calculate this effect. Pay 2011 MV 76,000@.40% 500,000@1.0% (87 x G) + X0.988 remupto413799@.09 (D-E� rem (8� 1.25% (612 x D) Estimated T� District rate as % of total rate: '�j�/a� ��_��15b�b0�f 23.740 126.260 1,263 12,688 I 260,112 JVV VVV - 750.000 (87 x G) + Total Change (612 x D) Annual Increase Monthlv incr. $316.38 $1.16 $ 0.10 $651.55 $10.22 $ 0.85 $862.47 $17.54 $ 1.46 $1252.50 $25.61 $ 2.13 $2,035.31 $44.09 $ 3.67 The net effect on the residential taxpayer 2012 will be as follows: Taxable Before Legislati� Change VaIU@ Impact from Market Shifts Impact from Legislati�e Chg Total Change B/4 Cfedlt Annual Increase Monthly incr. Annual Increase Monthly incr. Annual Increase Monthly incr. 150,000 ($2.33) ($0.19) $1.17 $0.10 ($1.16) $ (0.10) 272,800 ($4.06) ($0.34) $14.28 $1.19 $10.22 $ 0.85 350 000 $5.18 $0.43 $22.72 $1.89 $17.54 $ 1.46 500 000 $10.04 $0.84 $35.65 $2.97 $25.61 $ 2.13 750,000 ($13.84) ($1.15) $57.93 $4.83 $44.09 $ 3.67 Memo City Council 2012 Proposed Final Budget and Tax Levy 5 Pay 2011 MV I 76,000�.40% � I X0.988 remupto473799(81.09 (D-E) Estimated Tax District rate as % of total rate: r`= �150,��b� 23,740 126,260 12,688 260,112 5,740 344 260 - 500 000 _ ��n nnn 500,000�1.0% I (B7 x G) + rem @ 1.25% (B12 x D) 1,263 125 (B7 x G) + (B12 x D) $326.78 $672.96 $890.81 $1, 293.65 �2.102.18 TotalChange Annual Increase Monthly incr. $9.24 $ 0.77 $31.63 $ 2.64 $45.88 $ 3.82 $66.76 $ 5.56 $110.96 $ 9.25 The net effect on the residential t�payer in 2012 will be as follows: The following chart illustrates the total effect including the 3% increase in the levy. (This is the same information shown on page one of this memo.) Memo City Council 2012 Proposed Final Budget and Tax Levy 6 OPERATING BUDGET Salary and Benefits The 2012 preliminary budget was prepared assuming a 1.5% wage adjustment for non-union staff (1.0% Jan lst/1.0% Jul lst) and a 1.0% wage adjustment for union staff (1.0% Jan lst). As previously discussed with the City Council, in surveying surrounding communities, most have included a 2.0% COLA increase in their preliminary estimates. While staff is recommending a $17.21 per month increase in the City's contribution to health and dental insurance (this is calculated by taking 50% of the increase in the family HSA plan), there is no increase shown in the budget as this will be taken from reserves in the risk management fund (see note below). The increase for 2012 is 3.6% for medical and 3.5% for dental. In 2008, the City added a high- deductible HSA plan which has been helping to keep our costs low, in 2011 we saw a decrease of 13.1%, so there was no increase in the City contribution in 2011. In 2012 we are receiving the lowest increase allowable by State Statute for a small group plan (we actually would have seen another decrease had it not been for this law), so the Co-op has also given us another dividend based on our low utilization rates. We have started some wellness initiatives which has also contributed to this success and will use some of these dividend funds to continue working on a wellness program as directed by the Council goal setting process. Staff proposes to use part of this dividend reserve ($5,369) to fund the increase in the City Contribution for 2012. General Fund Revenues and expenditures are shown in the table below. We have highlighted items that impact the tax levy and proposed budget on the next page to give you a brief overview. More detailed commentary is found in the department and fund pages of the budget document. City of Arden Hills General Fund Actual Actual Budget Amended Actual Proposed Adopted % Change FY 2009 FY 2010 FY 2011 FY 2011 9/30l11 FY 2012 FY 2012 11 vs 12 Revenues Taxes Licenses and Permits Other Intergo�ernmenhal Charges for Services Fines & Forfeits Special Assessmenfs Miscellaneous Transfers Total Revenues 2,835,253 2,867,028 3,069,925 3,069,925 1,509,128 3,161,825 - 2.99% 318,849 255,265 252,600 252,600 229,004 256,850 - 1.68% 130,557 118,981 61,000 61,000 38,009 115,582 - 89.48% 395,290 388,637 386,601 386,601 235,021 425,545 - 10.07°/a 29,668 28,549 50,441 50,441 11,654 45,462 - -9.87% - - - - 219 210 - 0.00% 42,945 53,054 76,650 76,650 229,320 73,922 - -3.56% 0.00% $ 3 752 563 $ 3 711 515 $ 3 897 217 $ 3,897,217 $ 2 252 135 $ 4 079,396 $ - 4.67% Exnenditures bv Cateaory Personal Services $ 1,300,333 $ 1,358,488 $ 1,319,470 $ 1,319,470 $ 1,031,940 $ 1,336,195 $ - 1.27% Materials and Supplies 162,905 226,136 195,130 195,130 159,626 125,850 - -35.50% Other Services and Charges 1,935,629 1,914,592 2,129,806 2,129,806 1,569,896 2,377,351 - 11.62% CapitalOuUay - - - 1,020 - - 0.00% Transfers 378,696 270,266 252,600 252,600 - 240,000 - -4.99% Contingency/Reserves - 20 211 20 211 - - - -100.00% Total Expenditures $ 3 777 564 $ 3 769 482 $ 3 917 217 $ 3 917 217 $ 2 762 483 $ 4,079,396 $ - 4.14% Fund Balance- January 1 2,145,930 2,120,929 2,062,962 2,062,962 � 2,062,962 2,042,962 Excess Re�enue O�er E�enditure (25 001) (57 967) (20 000) (20 000) (510 348) (a) Fund Balance- December 31 $ 2,120,929 $ 2,062,962 $ 2,042,962 $ 2,042,962 $ 1,552,613 $ 2,042,961 Memo City Council 2012 Proposed Final Budget and Tax Levy 7 . Revenues All revenue items were evaluated based on current economic conditions and past trends. The most notable item is, with the elimination of General Fund Revenue the MVHC program and the new MVE �HC $ 61,774 program, there is no longer a need to budget Levy Increase 91,300 for the MVHC payment that has been water Tower Rentals 10,000 unalloted or cut. In 2011, the City budgeted Program Field Use 5,830 $61,774 as a negative revenue source to pther Misc Adjustments 13,275 account for this cut. The 3% levy increase $182,179 adds $91,300 in tax revenues. Water Tower Antenna Rentals are up $10,000 as a result of current contract rates. Adult and Youth Program Field Use has been added as a result of the direction of the City Council during the discussion on the Fee Schedule. Expenditures In 2008, EDA expenditures were moved from the EDA Fund to the General Fund under the Planning & Zoning department as there was a negative fund balance, and transfers to replenish the fund were budgeted from the General Fund. The fund balance in the EDA Fund is now estimated to be approximately $115,000 by the end of 2011. As part of the 2012 budget, the EDA expenditures were moved from the General Fund back to the EDA Fund. These consist of primarily salary and benefit costs ($40,464), however auditing, accounting, IT, and insurance have also been allocated ($8,788). The transfer from the General Fund to the EDA Fund has been eliminated. General Fund Expenditures Salary & Benefits Intern Community Dev Move costs to EDA Eliminate transfer to EDA � TCAAP Other Prof Services Admin Public Safery Contract Incr Elections Copy Machine & Postage Machine Government Buikiings No Contingency Budgeted Council Training & Newsletters Increased Fin Sys & ITcosts OT Snowplowing Emergency Management Other Misc Adjustments The Community Development Intern position has been increased for a 1/2 time position for a full year to help accomplish the goals that were established for the department during the Council goal setting process. Public Safety is increased by $58,820 for increases in the Fire Contract ($13,467, 3.55%), SherifPs Contract ($33,966, 3.63%), 911 Dispatch Services ($7,053, 16.73%), and Animal Contral ($4,334, 72.23%). Animal Control will now be provided by the Ramsey County Sheriff beginning January 1, 2012. Other Professional Services were increased in the Administration department to fund costs for outside consultants for various development activities. $ 29,642 7,000 (49,252) (12,600) 70,000 67, 546 43,506 16,280 16,000 (28,933) (20,211) 4,805 5,670 13, 352 (5,650) 162.179 There were no elections in 2011 as our elections are in the even number years. This is an increase of $16,280 over the 2011 budget. Memo City Council 2012 Proposed Final Budget and Tax Levy 8 $10,000 has been budgeted for a lease on the new copy machine. The old copy machine had been purchased six years ago and there was no lease in the previous budgets. The City's postage meter has an annual cost of $6,000 and was previously not included in the budget, it has now been added to the budget. The Government Buildings budget was reduced substantially to more accurately reflect costs for utilities. An amount was budgeted for the increased cost for the Ramsey County Maintenance Facility lease as the cold storage will be converted to heated storage. The net effect is a$28,933 decrease to this budget. The TCAAP Fund has been has been reclassified into a department in the General Fund, this eliminates the need for transfers from the General Fund to cover this activity and complies with the new accounting standards that will be discussed in a later agenda item. The Council will be asked to formally dissolve this fund at a future Council meeting. There is no Reserve/Contingency budgeted in the 2012 budget as proposed. Other miscellaneous adjustments include: an increase in the Mayor & Council budget for newsletter costs and training; increases in the Finance and Administrative Services budget for Springbrook software maintenance costs and IT services from Roseville; increase in the Streets budget for snowplowing overtime based on the previous two-year history; a reduction in emergency management costs; and other miscellaneous adjustments. Other Funds We have previously noted the changes to the EDA Fund as costs have been moved from the General Fund to the EDA Fund. Staff is also recommending a transfer of $65;000 from the PIR Fund for the Gateway signs. Due to new accounting standards that will be discussed in a later agenda item, several Special Revenue Funds are being reclassified, as part of this, Community Services Fund is being folded into the Public Safety Capital Fund. This is being done in part because of new accounting standards but also because the charitable gambling proceeds can only be used for public safety capital purchases, as a result, Council will be asked to formally dissolve this fund and move the balance to the Public Safety Capital Fund at a future Council meeting. Staff is proposing establishing Internal Service Funds for Technology, Risk Management, Central Garage and Equipment, and Engineering. Internal Service Funds function like Enterprise Funds except that their customers are primarily "internal" users, such as other City departments. To improve efficiencies, establishing internal service funds allow activities to be monitored in a single fund and then "chaxged back" to the user departments. This will allow better management control and increase efficiencies, for example, Public Works is comprised of Streets Maintenance, Parks Maintenance, Water, Sewer, and Surface Water Management. When costs are incurred for general maintenance and supplies, they are currently allocated and coded to all five departments making it hard to actually manage the costs and expenditures from a budget standpoint. Engineering can be done the same way with total costs for engineering being Memo City Council 2012 Proposed Final Budget and Tax Levy 9 accounting for in one fund and then a"charge rate" can be calculated and applied to each activity that is worked on. Establishing they funds has no effect on the budgets of other funds as we were already charging departments for their share of these costs, but administratively it was cumbersome and inefficient in the management of them. There are no significant changes to the Debt Service Fund. Capital Funds were discussed at our June meeting during the Capital Improvement Plan (CIP) review and will again be discussed during the CIP portion of the meeting. Enterprise Funds have been evaluated and changes made to accurately reflect economic conditions and historical trends. The current rate structure has been evaluated and no changes are recommended from staff at this time. The Council has asked staff to evaluate the "meter charge base" from 10,000 gallons to 5,000 gallons which will be presented and discussed in another agenda item. proposed budget are from the 2008 Rate Study. GENERAL INFORMATION 2012 Ratelncreases Water 7% Sanitary Sewer 2% Surface Water 3% The rates included in the A final levy is established and certified in December. As Council knows, the preliminary levy amount can be reduced, but it cannot be increased. It should be noted that the 3% levy increase provides no opportunity to build fund balances in capital funds (Park Fund, PIR/Capital, Public Safety). Attachment A Revised Budget Summaries Mayor & Council Elections Administration Finance & Administrative Services TCAAP Planning & Zoning Govemment Buildings Palice & Animal Control Dispatch Fire Protection Emergency Management Protective Inspeclions Street Maintenance Park Maintenance Recreation Celebrating Arden Hills Transfers Total General Fund TCAAP Cable Fund Communiry Services EDA General Fund EDA TIF #3 Cottage Villas EDA Revolving Fund EDA TIF #2 Round Lake Total Special Revenue Funds GO Tax Increment Bonds of 1998A Total Detit Service Funds �Equipment, Bldg & Replacement Public Safety Capital Parks Fund Capital Improvement Fund (PIR) Total Capital Funds Water Sanitary Sewer Recycling Surtace Water Management Total Enterprise Funds Risk Management Engineering Central Garage Technology Total Internal Service Total Opereting Revenues Other Financing Sources Mayor & Council Elections Administration Finance & Administrative Services TCAAP Planning & Zoning Govemment Buildings Police & Animal Control Dispatch Fire Protection Emergency Management Protective Inspections Street Maintenance Park Maintenance Recreation City of Arden Hills City-Wide Budget Summary Revenues :tual Actual Budget An 2009 FY 2010 FY 2011 F` $ - $ 3,007,092 31,965 109,694 85,493 73,548 280,845 68,117 3,722 88,084 - $ 3,058,045 48,005 65,903 77,990 75,625 207,026 69,277 3,436 99,109 6,000 3,748,556 64,557 111,249 44,038 18,512 38,540 3,998 510,799 791,694 1 10,669 590,825 601,494 1,730,998 1,325,812 108,530 523,938 3,689,278 27,560 3,710,416 91,079 33,635 36,201 40,672 3,392 511,739 716,718 Actual Propose< 30/2011 FY 2012 - $ - $ - $ - $ 3,205,540 3,205,540 1,646,895 3,384,171 53,617 53,677 194,064 66,860 60,700 60,700 66,307 58,900 97,474 97,474 60 103,711 102,387 102,387 11,654 94,306 202,300 202,300 179,929 207,300 68,199 68,199 38,321 69,109 3,500 3,500 3,242 9,330 88,500 88,500 101,908 88,500 15, 000 15,000 10, 687 15,000 3,897,217 3,897,217 2,253,066 4,079,186 70,000 70,000 1 - 83,000 83,000 48,497 91,131 40,400 40,400 24,579 - 9,100 9,100 22,993 35,250 32,000 32,000 23,345 40,500 2,500 2,500 2,356 2,500 460 000 460,000 241,093 508,500 697,000 697,000 362,865 677,881 - 0.00% - 0.00% - 4.95% - 28.43% - 0.00% - -2.97% - 6.40% - -7.89 % - 0.00% - 0.00% - 0.00 % - 2.47% - 1.33% - 166.57% - 0.00% - 0.00% 0.00% - 4.67% - -100.00 % - 9.80% - -100.00% - 287.36% - 26.56% - 0.00% 10.54% - -2.74% - 0.00% 53 779,363 539,386 1,318,750 1,854,148 1,583,770 142,264 532,531 4,112,712 48,377 10,000 10,000 - - - 15,000 7,250 45,200 - - 290,904 - 580,000 580,000 556,633 535,000 590,000 605,000 854,787 580,200 1,828,160 7,828,160 1,161,308 2,065,205 1,793,833 1,793,833 1,001,565 1,662,547 136, 865 136, 885 105,444 145,050 540,322 540,322 357,458 558,055 4,299,200 4,299,200 2,625,774 4,430,857 15,000 15,000 5,706 397,117 _ - - 117,467 - - - 222,983 - - - 94,248 27,560 8,858,588 48,377 9,907,025 15,000 15,000 5,706 831,87: 9,498,417 9,513,417 6,102,198 10,599,93! - 0 - -1D4 - 201 _ Q - -� - -4.10% - 12.97% - -7.32% - 5.96% - 3.28% - 3.06% 2547.45% 0.00% 0.00% 0:00% - 5445.43% - 11.42% - 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% N Celebrating Arden Hllls - - - - - - - 0.00% Transfers - - - 0.00% Total General Fund - - - - - - - 0.00% TCAAP 123,696 77,666 - - - - - 0.00% Cable Fund - - - - - - - 0.00% Community Services - - - - - - - 0.00% EDA General Fund 15,000 12,600 12,600 12,600 - 65,000 - 415.87% EDA TIF #3 Cottage Villas - - - - - - - 0.00% EDA Revolving Fund - - - - - - - 0.00% EDA TIF #2 Round Lake - - - - 0.00% Total Special Revenue Funds 138,696 30,266 12,600 12,600 - 65,000 - 415.87% GO Tax Increment Bonds of 7998A 278 425 281,525 284 375 284,375 - 286,698 - 0.82% Total Debt Service Funds 278,425 281,525 284,375 284,375 - 286,698 - �•$2°�a Equipment, Bldg & Replacement 172,500 184,200 183,000 183,OD0 8,740 183,000 - 0.00% Public Safety Capital 20,000 25,000 25,000 25,000 - - - -100.00% Parks Fund - - - - - - - 0.00% Capital Improvement Fund (PIR) 200,000 200,000 200,000 200,000 - 200,000 0.00% , Total Capital Funds 392,500 409,200 408,000 408,000 8,740 383,000 - -6.13% �Water - - - - - - - 0.00% Sanitary Sewer - - - - - - - 0.00% Recycling - - - - - - - 0.00% Surtace Water Management - - - - 0.00% Total Enterprise Funds - - - - - - - 0.00% Risk Management - - - - - - - 0.00% Engineering - - - - - " - 0.00% Central Garage - - - - - - - 0.00% Technology - - ' - 0.00% Total Intemal Service - - - - - - - 0.00% Total Other Financing Sources 809,621 720,991 704,875 704,975 8,740 734,698 - 4.22% Prior Period Adjustment - - - - - - - 0.00% Total Revenues $ 9,688,207 $ 10,628,017 $ 10,203,382 $10,218,392 $ 6,170,938 $ 17,334,637 $ - 10.92% City of Arden Hills City-Wide Budget Summary Expenditures Mayor & Council Elections Administratian Finance & Administrative Services TCAAP Planning & Zoning Govemment Buildings Police & Animal Control Dispatch Ffre Protection Emergency Management Protective Inspeclions Street Maintenance Park Maintenance Recreation Celebratina Arden Hills Total General Fund fCAAP �able Fund �ommunity Services =DA General Fund =DA TIF #3 Coltage Villas _DA Revoiving Fund EDA TIF #2 Round Lake Total Special Revenue Funds GO Tax Increment Bonds of 1998A Total Debt Service Funds Equipment, Bldg 8 Replacement Pubiic Safety Capital Parks Fund Capital Improvement Fund (PIR) Total Capital Funds Water Sanitary Sewer Recycling Surtace Water Management Total Enterprise Funds Risk Management Engineering Central Garage Technology Total Intemal Service Total Operating Expenses Cauital Outlav Mayor & Council Elections Administration Finance & Administrative Services TCAAP Planning & Zoning Govemment Buildings Police 8 Animal Control Dispatch Fire Protection Emergency Management Protective Inspections Street Maintenance Park Maintenance Recreation $ 76,760 $ 67,839 $ 69,706 $ 69,706 $ 52,275 $ 74,511 $ 1,656 16,156 1,720 1,720 1,705 18,068 370,599 391,510 338,828 338,828 231,039 367,506 132, 039 150, 727 139, 745 139, 745 110, 559 164, 749 _ _ _ _ - 70,000 182,688 788,552 270,806 270,806 159,307 249,441 219,465 195,378 237,870 237,870 166,085 209,321 903,741 907,144 940,655 940,655 707,018 978,955 30,678 36,025 42,166 42,166 28,111 49,219 337,873 356,778 379,402 379,402 379,402 392,869 7,408 6,859 26,445 26,445 6,471 15,533 247,119 254,240 259,302 259,302 188,677 270,753 282,019 322,795 280,983 280,983 208,455 304,556 397,752 366,906 412,825 472,825 342,962 425,239 209,070 218,889 218,953 218,953 160,279 223,676 - 19,416 25,000 25,000 19,120 25,000 - - 20,211 20,211 - - 3,664,677 3,664,617 2,761,463 3,839,396 70,000 - 16,210 - 78,671 78,671 50,386 82,594 25,000 25,000 - - 12,000 12,000 2,862 64,397 4,000 4,000 1,310 4,000 1,300 1,300 1,310 1,300 190,971 120,971 72,079 152,292 3,398,868 206,552 66,912 20,000 2,184 45,547 591 341,785 3,499,216 17,372 92,663 25,000 545 1,673 1,094 138,347 1,815,859 1,815,859 713,456 1,909,981 1,476,717 1,476,717 903,997 1,479,027 135,950 135,950 90,857 133,054 369,338 369,338 206,057 408,599 3,797,864 3,797,864 1,914,369 3,930,661 27,000 27,000 740 415,220 _ - - 117,467 - - - 222,983 _ - 94,248 1,847,976 1,678,695 1,266,808 1,282,179 118,196 129, 7 38 267 172 321,435 3,300,093 3,411,447 26,598 7,523 26,598 7,523 7,067,343 7,056,533 - 950.47% - 8.46% - 17.89% - 0.00% - -7.89% - -12.00% - 4.07% - 16.73% - 3.55% - -41.26% - 4.42% - 8.39% - 3.01 % - 2.16% - 0.00% - -100.00% - 0.00% - 4.77% - 0.00% - 4.99% - -100.00% - 436.64% - 0.00% - 0.00% - 0.00% - 25.89% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 5.18% - 0.16% - -2.13% 10.63% - 3.50% - 1437.85% - 0.00% - 0.00%a - 0.00% 27,000 27,000 740 849,918 7,680,452 7,610,452 4,748,657 8,772,267 - - 137 - _ - 13 - _ - 870 - 3047.85% - 15.27% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% �elebrating Arden Hills Total General Fund TCAAP Cable Fund Community Services EDA General Fund EDA TIF #3 Cottage Villas EDA Revalving Fund EDA TIF #2 Round Lake Total Specfal Revenue Funds GO Tax Increment Bonds of 7998A Total Deb[ Service Funds Equipment, Bldg & Replacement Public Safery Capital Parks Fund Capital Improvement Fund (PIR) Total Capital Funds Water Sanitary Sewer Recycling Surface Water Management Total Enterprise Funds Risk Management Engineering Central Garage Technology Total Intemal Service Total Capital Outlay Debt Service GO Tax Increment Bonds of 1998A Total Debt Service Other Financina Uses Mayor & Council Elections Administration Finance & Administrative Services TCAAP Planning & Zoning Govemment Buildings Public Safety Eme�gency Management Police & Animal Control Dispatch Fire Protection Street Maintenance Park Maintenance , Recreation Celebrating Arden Hills Transfers Total General Fund TCAAP Cable Fund Community Services EDA General Fund EDA TIF #3 Cottage Villas EDA Revolving Fund EDA TIF #2 Round Lake Total Special Revenue Funds GO Tax Increment Bonds of 1998A Total Debt Service Funds _ _ - - 1,020 - - 0.00% - - - - - - - 0.00% 1,144 2,750 20,000 20,000 5,559 35,000 - 75.00% - - - - - - 0.00% - - 15,000 15,000 - 65,000 - 333.33% - - - - - - - 0.00% - - - - - - - 0.00% - - - - 0.00% 1,144 2,750 35,000 35,000 5,559 100,000 - 185.71% - - - - - 0.00% - - - - - - - 0.00% 283,884 200,003 755,638 755,638 394,168 388,000 - -48.65% 156,543 18,926 95,376 95,376 77,065 192,211 - 101.53% 126,037 1,141,300 5,000 5,000 (13,467) 5,000 - 0.00% 1,088,586 771,156 1,971,000 1,971,000 678,219 980,500 - -50.25% 1,657,051 2,131,385 2,627,014 2,827,074 1,135,884 1,565,711 - -44.62% 900 258 368,140 368,140 122,279 302,000 - -17.97% 1,210 85,250 625,100 625,100 10,738 27,000 - -95.68% - - - - - - - 0.00% 2,390 258 560,000 560,000 100,426 452,500 - -19.20% 4,500 85,768 1,553,240 1,553,240 233,443 781,500 - -49.69% - - - - - - 0.00% - - - - - - - 0.00% - - - - - - - 0.00% - - - - - - 0.00% _ _ _ _ _ - - 0.00% 1,662,695 2,219,901 4,415,254 4,415,254 1,376,007 2,447,211 - -44.57% 278,425 281,525 284,375 284,375 284,325 286,698 - 0.82% 278,425 281,525 284,375 284,375 284,325 286,698 - 0.82% - - - - - 0.00% - - - - - - - 0.00% _ _ - - - - - 0.00% - - - - - - - 0.00% - - - - - - 0.00% - - - - - - - 0.00% _ _ _ _ - - - 0.00% - - - - - - - 0.00% - - - - - - - 0.00% _ _ _ _ _ _ - 0.00% - - - - - - 0.00% - - - - - - - 0.00% - - - - - - - 0.00% - - - - - - - 0.00% _ _ _ _ - - - 0.00% _ _ _ _ - - - 0.00% 378,696 270,266 252,600 252,600 - 240,000 -4.99% 378,696 270,266 252,600 252,600 - 240,000 - -4.99% - - - - - - - 0.00% - - - - - - - 0.00% - - - - - - 0.00% - - - - - - - 0.00% - - - - - - 0.00% _ _ _ _ _ _ - 0.00% 280,100 281,525 284,375 284,375 - 286,698 - 0.82% 280,100 281,525 284,375 284,375 - 286,698 - 0.82% - - 0.00% - - - - - - - 0.00%I Equipment, Bldg & Replacement Public Safety Capital Parks Fund Capital Improvement Fund (PIR) Total Capital Funds Water Sanitary Sewer Recycling Surtace Water Management Total Enlerprise Funds Risk Management Engineering Central Garage Technology Total Intemal Service ToWI Other Financing Uses TotalExpenditures 65,000 _ _ _ - - 65,000 39,500 43,000 43,000 43,000 - 43,000 58,500 62,000 62,000 62,000 - 62,000 34,500 38,000 38,000 38,000 - 38,000 132,500 143,000 143,000 143,000 - 143,000 791,296 694,791 679,975 679,975 - 734,698 $ 9,799,760 $ 10,252,750 $ 13,060,056 $12,990,056 $ 6,408,983 $ 12,240,874 $ - 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% _ n nFau - -5.77% 101-41300-31010 CurrentAd Valorem Taxes 101-41300-31011 Payments in Lieu of Taxes 101-413D0-31020 Delinquent Ad Valorem Taxes 101-41300-31030 Mobile Home Tax 101-41300-31040 Fiscal Disparities 101-41300-31510 Aggregate RemovalTan 101-41300-31910 Penallies & Interest on Taxes 101-4130031920 Forfeited Tax Sales Total Taxes Licenses and Pertnits 101-41300-32110 Liquor, On Sale & Sunday 101-4130032111 Liquor, Off Sale 101-41300-32150 Inspection Fees 101-41300-32160 Contraclors 101-41910-32170 Rental Regulation Fee 101-41300-32180 Business Licenses 101-41300-32181 Other Business LidPertnits 101-41300-32182 Tabacco License 101-42400-32210 Plan Review & Bldg Permits 101-42400-32220 Mechanical Permits 101-42400-32230 Plumbing Permits 101-41300-32240 Animal Licenses 101-4191032250 Sign Pertnits 101-41300-32250 Sign Permit Renewal � 101-4240032260 Electrical Permits 101-42400-32270 Utility Pertnit Fees 101-4240032275 Fire Suppression Pertnits 101-42400-32278 Fire Pertnit Plan Check Fee 101-418t0-32279 Erosion/Grading Pertnit 101•41300-32280 Othef Nonbusiness LiGPermits Total Licenses and Permits InternovemmantalRevenuas 101-4130033402 Market Value Homestead Credit 101-4130033403 Mobile Home Homestead Credit 101-4130033420 StatePERAAid .101-42100-33410 Police Aid 1101-43100-33418 MSA Maintenance ��101-41910•33422 State Grants 101-41410-33621 Other County Grants 8 Aids Other Intergovemmental Charaes for Services 101-41910-34103 Zoning and Subdivision Fees 101-41910-34104 Plan Checking Fees 101-41300-34105 Sale of Maps and Publications 101-4191034106 Plat & Other Fees 101-41300•34108 Admin Chgsfrom otherfunds 101-41500-34108 Admin Chgs from other funds 101-4194034108 Admin Chgs from other funds 101-41910-34110 Zoning Pertnit Fees 101-4150034250 Business Subsidiary App Fee 101-4130034120 WaterTowerAntennaRentals 101-41300-34121 Other General Govt Charges 101-42100-34202 False Alartns 101-42100-34206 Impound Fees 101-4240034207 State Building Code Surcharges 101-42400-34208 Clty Building Code Surcharges 101-4194034101 City Hall Renlal . 101-45200-34300 Park Facility Rental Fees� 101-45200-34301 Youth Program Field Use 101-45200-34302 Adult Program Field Use 101-45120-34730 Summer Playground Fees 101-45120-34740 SummerTripFees . 101-45120-34781 AdultPrograms 101-45120•34782 Youth Programs 101-45120-34785 Adult Softball � 101-45120-34790 AkerSchoolPrograms 101-45120-34791 Special Evenls Programs 101-41910-34950 Other Charges for Services Total Charges for Services City of Arden Hills Generel Fund Summary 2072 Budget Actual Actual Budgel Amended YTD Aclual Proposed Ad� FY 2009 FY 2010 FY 2011 FY 2011 9/30/11 FY 2012 FY $ 2,558,094 $ 2,646,702 $ 3,040,984 $3,040,964 $ 1,387,908 3,132,284 $ - 174 - - - - 25,924 (25,313) 21,481 21,461 (14,708) 21,481 8,416 7,064 7,500 7,500 (1,641) 7,500 - 244,684 240,799 - - 140,409 - (497) (2,999) . . (2,840) - 632 802 - - - 800 2,835,253 2,867,028 3,069,925 3,089,925 1,509,128 3,161,825 24,750 23,820 25,000 25,000 24,100 25,000 440 950 - - 640 - _ _ _ _ g00 - 4,890 4,858 5,500 5,500 5,550 5,500 3,080 2,520 3,400 3,4D0 3,040 2,600 10,521 11,BBB 13,000 13,000 10,406 13,000 300 3,465 4,000 4,000 1,690 4,000 _ - _ - 1,000 - 171,253 123,746 128,000 126,000 112,802 133,000 42,084 25,661 26,000 26,000 23,133 26,000 16,898 8,088 10,000 10,000 6,830 10,000 1,345 1,999 3,500 3,500 1,578 2,000 800 800 1,300 1,300 1,250 850 - 1,800 - - 1,640 2,000 25,853 27,748 20,000 20,000 20,885 20,000 6,720 5,879 300 300 2,625 300 5,392 7,176 8,000 8,000 4,724 6,000 1,811 - 3,000 3,000 1,555 3,000 1,080 - 3,575 1,600 � 1,600 4,050 1,600 1 835 1 520 2 000 2 000 1 000 2 000 318,849 255,265 252,600 252,600 229,004 258,850 68 (56) (61,774) (81,774) - - 3,663 3,522 - - - - 5,179 5,179 5,179 5,179 - 5,179 - 43,979 41,777 49,948 49,948 - 41,844 87,649 88,559 87,649 67,649 38,009 68,559 10,000 - - • - ' 130,557 118,981 81,000 81,000 38,009 115,582 50 - - 82,608 47,403 42,000 42,000 47,027 42,000 21 12 - - 8 ' 10,772 11,355 11,000 11,000 10,025 11,000 19,802 31,847 23,310 23,310 - 24,762 28,188 40,890 40,117 40,117 -- 54,338 85,346 77,860 97,474 97,474 - 103,711 1,257 - 1,200 1,200 510 850 - 2,000 • - - 2,000 83,009 85,759 65,000 85,000 81,466 75,655 2,670 3,385 3,300 3,300 3,401 3,400 . 350 850 2,000 2,000 - 1,D00 9,821 8,751 B4O00 5,000 8,987 8,D00 1,016 - 1,000 1,000 802 1,000 - 130 - - s� - 3,722 1,839 3,500 3,500 3,242 3,500 - . - - - - 4,230 . _ _ _ - 1,600 10,704 12,484 12,000 12,000 13,537 12,000 34 (34) - - - - 14,860 31,835 17,000 17,000 33,610 23,000 43,048 38,884 42,000 42,000 40,857 39,000 1,840 - - ' - � 12, 800 11, 855 14, 000 14, 000 11, 030 11, 000 4,298 3,735 3,500 3,500 2,124 3,500 97 250 200 200 355 - 395,240 388,737 386,601 388,801 235,021 425,545 3.00 % 0.00 % 0.00% 0.00 % 0.00 % 0.00 % 0.00% � 3.91 % 0.00% 0.00% -42.88 % -34.62 % 0.00 % 0.00� 0.00% 0.00 % 0.00 % - -iuu . p _ Q - -is _ � - 89.48� - 0.00� - 0.00 % - 0.00 % - 0.00% - 623% • 35.45% - 6.40 % - -29.17 % - 0.00% - 18.39 % - 3.03 % • -50.00% - 0.00 % - 0.00 % - 0.00 % _ n nnw 0.00% 0.00% 0.00% 3529� -7.14% 0.00% -21.43% 0.00 % � 101-42100-35110 Highway Patrol Fines 101-4210035130 DWI Forfeitures . 101-42100-35140 Violatlons Bureau 101-4210035150 Tobacco Fines 101-42100-35160 Administrative Fines 101•42100-35200 Forteits Total Fines & Forfeits Saeaial Assessments 101-41300-36100 SpecialAssessments 101-41300-38101 Dellnquenl Sp Assessments 701-41300-36102 Penalties and Int Sp Assessments 101-41300-36103 PrePaid Special Assessments Total Spacial Assessments Miscellaneous 701-4130036210 Interest Income 101-4130038230 Contributions/Donations 701-4184038230 ContributionS�Donations 701-4512036230 Contributions/Donations 701-45400-38230 Contributions/Donations 101-45200-36230 Contributions/Donations 701-41300-36215 Candidale Filing Fee 701-41910-38240 DeveloperReimbursements 101-41500-36245 Conduit Debt Application Fee 101•41500-39246 Conduit Debt Fees 701-43100-38277 NightTimeConsWctionWaiver 101-41910-38280 Other Miscellaneous Revenue 701-43100-38270 Miscellaneous Reimbursemenls 701-4130036270 Miscellaneous Reimbursement 101-41500-36270 Miscellaneous Reim6ursement 701-41940-36270 Miscellaneous Reimbursement 101-43100-36275 Private Street Light Reimbursements 101-42100-36280 Miscelleneous Reim6ursement 101-42400-38280 Fire Inspection Reimbursement Total Miscellaneous Total Operating Revenues Other Financlna Sources 101-42100-39101 Sales of General Fixed Assets 101-45200-39203 Transfer Total OtherFinancing Sources Mayor & Council Elections . Administration Finance & Administrative Services TCAAP Planning & Zoning Govemment Buildings Police & Animal Control Dispatch Fire Protection � Emergency Management Protective Inspections � � Street Maintenance Park Maintenance Recreation Celebrating Arden Hills ReserveslContingency Transfers Total Operating Expenses Caoital Outlav . � Mayor 8 Council � Elections Administrelion Finance & Administrative Services TCAAP Planning & Zoning � Govemment Buildings Police & Animal Control Dispatch Fire Protection Emergency Managemenl Protective Inspections Street Mai�tenance Park Maintenence 788 733 10,000 10,000 1,895 4,000 1,132 - 1,000 1,000 - 1,000 23,844 21,675 23,000 23,000 9,523 23,000 - 700 - • 100 - - - 11,000 11,000 - 12,000 347 3 905 5 441 5,441 336 5,482 26,111 27,013 50,441 50,441 11,654 45,482 - - - - 219 210 ' - ' - 219 210 31,941 29,867 40,000 40,000 22,807 35,000 1,385 581 3,600 3,600 •� 3,800 500 2,350 - - 750 - 6, 000 15, 000 15,000 10,025 15,000 - 1,800 • - - - - �2 - - - - 500 - 500 500 500 - • 4,778 10,000 10,000 188,438 9,522 - 250 - - - - 488 468 550 550 312 550 1,245 962 4,000 4,000 1,383 1,250 �3,797 337 3,000 3,000 � 347 3,D00 3,109 5,985 - � - - 8,000 42,945 � 53,391 76,650 76,650 204,540 73,922 3,748,956 3,710,418 3,897,217 3,897,217 2,227,574 4,079,398 $ 3 748 956 $ 3 710 416 $ 3 897 217 $ 3 897 217 $ 2 227,574 $ 4,079,396 $ $ 70,760 $ 67,839 $ 89,706 $ 89,706 $ 52,275 $ 74,511 $ 1,656 18,156 1,720 1, 720 1,705 18,088 370,599 391,510 338,828 338,828 231,039 387,506 132,039 150,727 139,745 139,745 110,559 164,749 _ _ _ . - 70,000 182,688 188,552 270,806 270,806 159,307 249,441 219,485 195,378 237,870 237,870 166,085 209,321 803,741 907,144 940,655 940,855 707,018 978,955 30,678 38,025 42,166 42,166 28,111 48,219 337,873 356,778 378,402 379,402 378,402 392,869 7,408 8,859 26,445 28,445 8,471 15,533 247,119 254,240 259,302 259,302 188,877 270,753 282,019 322,795 280,983 280,983 208,455 304,556 397,752 366,908 412,825 412,825 342,962 425,239 209,070 218,889 218,953 218,953 160,279 223,678 - 19,416 25,000 25,000 18,120 25,000 - ' 20,211 20,211 - - 378 698 270 266 252 600 252 800 240,000 3,777,564 3,789,482 3,917,217 3,917,217 2,781,483 4,079,396 - - ' - 137 - - - - - 13 - - - - - 870 - - -60.00 % - 0.00% - 0.00 % - 0.00% - 9.09% 0.39 % - -9.87% - 0.00% - 0.00 % - 0.00% - 0.00% 0.00% - 0.00% - -12.50No - O.00M - 0.00 % - 0.00 % - 0.00% - 0.00% - 0.00% - 0.00°/a - -100.00% - -4.78 % - 0.00 % - O.00q - 0.00°/a - -88.75 % - 0.00 % - 0.00� _ nnni - 6.89% - 950.47% - 8.46% - 17.89q - 0.00°/a - -7.89 % - -12.00% - 4.07 % - 16.73 % - 3.55Mo - -41.28% - 4.42 % - 8.39% - 3.01 % - 2.16% - 0.00% - -100.00% -4.99% - 4.14°/a Recreation Celebreting Arden Hills Transfers Total Capital Outlay Total General Fund Expenses ' - ' - 1,020 - $ 3,777,584 $ 3,769,482 $ 3,917,217 $3,917,217 $ 2,762,483 $ 4,079,398 $ o.00 r 0.00 % 0.00 % 0.00% 4.14 % City of Arden Hills Special Revenue Fund Summary ctua� Budaet Amended FY 2009 FY 2010 FY 2011 FY 2011 9/30/2011 FY 2012 FY atina Exuenses qP $ 206,552 $ 17,372 $ 70,000 $ - $ 16,210 $ - $ 3Fund 66,912 92,663 ��%BB71 ���(,�i��78671�� 50,386 82,594 nunity Services 20,000 25,000 25,000 25,000 - - General Fund 2,184 545 12,000 12,000 2,862 64,397 TIF Dist #3 Cottage Villas 45,547 1,673 4,000 4,000 1,310 4,000 Revolving Fund - - - - - TIF Dist #2 Round Lake 591 1,094 1 300 1 300 1,310 1,300 Total Operating Expenses 341,785 138,347 190,971 120,971 72,079 152,292 tal Outlav 4P - - - - - - � Fund 1,144 2,750 20,000 20,000 5,559 35,000 munity Services - - - - - - General Fund - - 15,000 15,000 - 65,000 TIF Dist #3 Cottage Villas - - - - - - Revolving Fund - - - - - - TIF Dist #2 Round Lake Total Capital Outlay 1,144 2,750 35,000 35,000 5,559 100,000 r Finance Uses 4P - - - - - - e Fund - - - - - - Fund - - - - - - munity Services - - - - - - General Fund - - - - - - TIF Dist #3 Coltage Villas - - - - - - Revolving Fund - - - - - - TIF Dist #2 Round Lake 280 100 281 525 284 375 284,375 - 286�698 Total Other Financing Uses 280,100 281,525 284,375 284,375 - 286,698 Total Special Revenue Funds S 823,029 E 422,622 � 510,346 a 440,346 a 77,637 $ 538,890 5 C(ty of Arden Hills Specfal Revenue Fund Summary Cable Fund Community Services EDA General Fund EDA TIF Dist #3 Cottage Villas EDA Revolving Fund EDA TIF Dist #2 Round Lake Total Operating Revenues Other Financina Sources TCAAP Cable Fund Community Services EDA General Fund EDA TIF Dist #3 Cottage Villas EDA Revolving Fund EDA TIF Dist #2 Round Lake Total Other Financing Sources Total Soecfal Revenue Funde Actual Actual Budget Amentled YTD Actual F'roposetl FY 2009 FY 2010 FY 2011 FY 2011 9/30/2011 FY 2012 $ 64,557 $ - $ 70,000 $ 70,000 $ 1 $ - $ 111,249 91,079 83,000 83,000 48,497 91,131 44,038 33,635 40,400 40,400 24,579 - 18,512 36,201 u�TM �,�,1�f9�� �` �b�7= 22,993 35,250 38,540 40,672 32,000 32,000� 23,345 40,500 3,998 3,392 2,500 2,500 2,356 2,500 510 799 511 739 460 000 460,000 241,093 508,500 791,694 716,718 697,000 697,000 362,865 677,881 123,696 17,666 - - - - 15,000 12,600 12,600 12,600 - 65,000 138,696 30,266 12,600 12,600 - 65,000 - 0.00% - 4.99 % - -100.00% - 436.64 % - 0.00 % - 0.00 % 0.00% - 25.89% - 0.00 % - 75.00% - 0.00% - 333.33% - 0.00% - 0.00 % 0.00% - 185.71% o� - -100.00% - 9.80% - -100.00% - 287.36 % - 26.56°� - 0.00% 10.54 % - -2.74% - 0.00% - 0.00% - 0.00%a - 415.87% - 0.00% - 0.00% 0.00 % - 415.87% City of Arden Hills Debt Service Fund Summary Actual Actual Budget Amended YTD Actual Proposed Adopted 'Y 2009 FY 2010 FY 2011 FY 2011 9/30/2017 FY 2012 FY 2012 Debt ServlCe GO Tax Increment Bonds of 7998A $ 278 425 $ 281,525 $ 284,375 $ 284,375 $ 284,325 $ 286,698 $ Total Operating Expenses 278,425 281,525 284,375 284,375 284,325 286,698 Other Finance Uses GO Tax Increment Bonds of 1998A - - - - - - Total Capital Outlay - - - - - - Total Debt Servite $ 278,425 $ 281,525 $ 284,375 $ 284,375 3 284,325 a 286,698 a Clty of Arden Hllls Debt Service Pund Summary Actual Actual Budget Amended YTD Actual Proposed FY 2009 FY 2010 FY 2011 FY 2011 9/30/2011 FY 2012 Oaeratinp Revenue GO Tax Increment Bonds of 1998A $ 1 $ 53 $ - $ - $ - $ - $ Total Operating Revenues 1 53 - - - - Other Finandna Sources GO Tax Increment Bonds of 1998A 278,425 281,525 284,375 284,375 - 286,698 Total Other Financing Sources 278,425 281,525 284,375 284,375 - 286,698 Total Debt Service � 278,426 5 281,578 $ 284,375 § 284,375 a - S 286,698 a 0.00°/a 0.82% 2012 11 vs 12 - 0.00% - 0.00% - 0.82% - 0.82% - 0.82% Capital Outlav Equipment, Bldg & Replacement Public Safely Capital Parks Fund Capital Improvement Fund (PIR) Total Capital Outlay OtherFinance Uses Equipment, Bldg & Replacement Public Safety Capital Parks Fund Capital Improvement Fund (PIR) Total Olher Financing Uses Total Capital Funds Equipment, Bldg & Replacement Pubiic Safety Capital Parks Fund Capital Improvement Fund (PIR) Total Operating Revenues OtherFinancinq Sources Equipment, Bldg & Replacement Public Safety Capital Parks Fund Capital Improvement Fund (PIR) Total Other Financing Sources Total Capital Funds City of Arden Hille Capital Fund Summary Actual Actual Budget Amended YTD Actual Proposed Adopled % Change FY 2009 FY 2010 FY 2011 FY 2011 9/30/2011 FY 2012 FY 2012 11 vs 12 $ 283,884 $ 200,003 $ 755,638 $ 755,638 $ 394,168 $ 388,000 $ - -48.65% 156,543 18,926 95,376 95,376 77,065 192,211 - 101.53% 128,037 1,141,300 5,000 5,000 (13,467) 5,000 - 0.00% 1,088,586 771,156 1,971,000 1,971000 678219 980500 - -50.25% 1,657,051 2,131,385 2,827,014 2,627,014 1,135,984 1,565,711 - -44.62% - - - - - - - 0.00%. - - - - - - - 0.00%'. - - - - - - - 0.00% 65,000 0.00% _ _ - - - 65,000 - 0.00% $ 1,657,051 $ 2,131,385 $ 2,827,014 $ 2,827,014 $ 1,135,984 $ 1,630,711 $ - -42.32% City of Arden Hills Capital Fund Summary Actual Actual Budget Amended YTD Actual Proposed Adopted % Change FY 2009 FY 2010 FY 2011 FY 2011 9/30/2011 FY 2012 FY 2012 17 vs 12 $ - $ - $ 10,000 $ 10,000 $ - $ - $ - -100.00% - - - 15,000 7,250 45,200 - 201.33% 10,669 779,363 - - 290,904 - - 0.00% 590,825 539,388 580,000 580,000 556,633 535,000 - -7.76% 601,494 1,318,750 590,000 605,000 854,787 580,200 - -4.10% 172,500 184,200 183,000 183,000 8,740 183,000 - 0.00% 20,000 25,OD0 25,000 25,000 - - - -100.00% - - - - - - - 0.00% 200,000 200,000 200,000 200,000 - 200,000 - 0.00% 392,500 409,200 408,000 408,000 8,740 383,000 - -6.13% S 993.994 S 1.727.950 $ 998.000 $ 1.013.000 $ 863,527 $ 963,200 $ - -4.92% City of Arden Hllls Enterprise Fund Summary Actual Budget Am Y 2010 FY 2011 FY y Sewer ing s Water Management Total Operating Expenses Sanitary Sewer Recycling Surface Water Management Total Capital Outlay Sanitary Sewer Recycling Surface Water Management Total Other Financing Uses Total Enterprise Funds � $ 1,647,916 $ 1,678,695 $ 1,815,859 $ 1,815,859 $ 713,458 $ 1,909,981 $ 1,266,808 1,282,179 1,476,717 1,476,717 903,997 1,479,027 118,196 129,138 135,950 135,950 90,857 133,054 267 172 321 435 369 338 369 338 206,057 408,599 3,300,093 3,411,447 3,797,864 3,797,864 1,914,369 3,930,661 900 258 368,140 368,140 122,279 302,000 1,210 85,250 625,100 625,100 10,738 27,000 2,390 258 560,000 560,000 100,426 452,500 4,500 85,766 1,553,240 1,553,240 233,443 781,500 39,500 43,000 43,000 43,000 - 43,000 58,500 62,000 62,000 62,000 - 62,000 34,500 38,000 38,000 38,000 - 38,000 132,500 143,000 143,000 143,000 - 143,000 E 3,437,093 b 3,640,273 S 6,494,104 S 5,494,704 S 2,147,813 E 4,855,161 S - 5.1 - 0.1 - -2.1 -17.97 % -95.68% 0.00 % -19.20% -49.69 % 0.00 % 0.00% 0.00% Clty of Arden Hllls Enterprise Fund Summary FY 2011 Water . $ 1,730,998 $ 1,854,148 $ 1,828,160 $ 1,826,160 $ 1,161,308 $ 2,065,205 $ Sanitary Sewer 1,325,812 1,583,770 1,793,833 1,793,833 1,001,565 1,662,547 Recycling 108,530 142,264 136,885 136,885 105,444 145,050 Surface Water Managemenl 523 938 532 531 540 322 540 322 357,458 558,055 _ Total Operating Revenues 3,689,278 4,112,712 4,299,200 4,299,200 2,625,774 4,430,857 -11.63 % % Change 11 vs 12 12.97% -7.32 % 5.96% 3.28 % 3.06 % Water - - - - ' ' - - Sanitary Sewer - - - - - - - 0.00% RecyGing - - - - - - - 0.00% Surface Water Manageme�t - - - - - 0.00°h Total Other Financing Sources - - - - - - - 0.00 % Prior Period Adjustment (Recycling) - � . . . - Total Enterprise Funds S 3,688,278 S 4,112,712 S 4,299,200 S 4,299,200 E 2,625,774 S 4,430,857 $ - 3.06% City of Arden Hills Internal Service Fund City of Arden Hills Intemal Service Fund Actual Budget Y 2010 FY 2011 Management ieering �al Garage Total Operating Revenues $ 27,560 $ 48,377 $ 15,000 $ 15,000 $ 5,706 $ 397,117 $ - - - - - 117,467 - - - - - 222,983 94,248 27,560 �. 48,377 15,000 15,000 5,706 831,815 Managemenl - - - - ieenng - - - - ral Garage - - - - nology - - - Total Other Financing Sources - - - - Prior Periad Adjustment (Recycling) - Total Enterprise Funds E 27,660 S 48,377 5 15,000 $ 16,000 S Adopted % Change FY 2012 11 vs 12 - 2547.45 % - 0.00% - 0.00% 0.00 % - 5445.43 % - - - 0.00 % - - - 0.00% - - - 0.00 % 0.00% - - - 0.00%a 5,706 S 831,816 5 - 5445.43%