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2013 Adopted Budget
W CITY OF GEM LAKE 2013 BUDGET AdoPted By City Council 112 - Table of Contents H ow ' toRead theBudget ................ ......... ,............ — 1 Budget Message ........................................... ~........... .2 Fund Structure and Basis of Budgeting ... .......... ......... 3 Budget Summary .-..—..--...—~—~.~,—_�.. � General Fund .............. ,.--~—.,—.-,—..--- 7 Special Revenue Funds ..................... .............................. 2B Capital Improvement Funds ........... —................. —43 cnuerposeFunds _-.----...---............. 53 Appenouc._........................... ............ '...... --,—...'57 Glossary ofTe[h7m....................... ".................................. 63 HOW TO READ THE BUDGET The.budget document serves two distinct.purposes. One purpose is to present the City Council Members, residents and other interested readers, concise and readable information about City of Gem Lake.. The other purpose is to provide management of the City with a financial and operating plan. that conforms to the City's accounting system. The Budget Message provides an overview of the key policy issues and programs in the budget, and presents major areas of emphasis. The Schedules and Summaries. provide the heart of the document as an operating and financial plan.. The General Fund and Special Revenue Funds section contains revenue and expenditure summaries, It also provides detail revenue: andexpenditure information, department descriptions, staffing levels, service level objectives and prior year accomplishments for all departments. The. Debt Service Funds section contains information about the resources accumulated for the. payment of general long-term debt principal. and.interest. The Capital Improvement Funds section contains revenue and expenditure information about the various construction projects within the Township. The Enterprise Funds section contains revenue and expenditure summaries for all Enterprise Funds. It also provides. detail revenue and expenditure information, dep rtment descriptions, staffing levels, service level objections and prior year accomplishments for all departments within each. Enterprise Fund. The Appendix section includesother important financial and City information, such as, City statistics, description of the property tax system, and a glossary of terms. City Council Members, Citizens and Others: It is my privilege to present the 2013 budget for the City of Gem Lake. Thisbudget, as adopted. by the City Council identifies how the City resources will be spent in 2013. This budget is the City's financial management plan and has been designed to be responsive to public service demands and for carrying out services over the.coming year. The 2013 budget is the result of sound financial management, and affords some protection for the future operation of the City. It is the City's intent to submit and manage the budget in the most open and straightforward manner possible, which will :allow consistent and careful management of all resources. The City continually faces many challenges which draw upon the resources.and value judgments of all of us.. The City budget focus has been to maintain services provided and existing infrastructure. The 2013 budget includes $45,000 to improve and maintain existing streets. Public safety remains a priority for the City and this budget includes expenditures. for increased.patrols and law enforcement. Another change beginning in 2013 is the contracting of election activities from Ramsey. County which will spread the election costs over a two year period, which is why the City.budgeted $6,450 for elections in 2013 when there are no local elections being held. On the revenue side the largest revenue source is property taxes which make tap almost 58% of total revenues for the City. The.City remains. committed to maintaining the property tax.levy possible. To that end the City will use reserves of $116,359 to fund all City funds of which $a0,465 is to fund General Fund operations in 2013. The 2013 property tax levy is decreased 6.58%; however the City's tax capacity continued to also decrease which results in a tax rate increase of 1.216% to 27.430%. Based on this the median value home in the City of Gem Lake would see its City property taxes decrease from $647,49 in 2012 to $625.68 in 2013. As 2013 unfolds, the City is well positioned to meet current and future challenges through. sound fiscal management. It is our hope this budget.will meet the expectations and need of Gem Lake residents. My sincere thanks are extended to the City Council for their time and effort in.the preparation of this document. Respectfully, Torre Kelly City Treasurer 2 FUND STRUCTURE AND BUDGET BASIS The financial structure of City of Gem bake is similar to other governments with the use of funds. Funds are the control structures that ensure that public moneys are spent only for those purposes authorized and within amounts authorized. Funds are established to account for different types of activities and legal restrictions that are associated with particular government function. The. Governmental Accounting Standards Board (GASB) defines a fund as: A fiscal and accounting entity with a. self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives: in accordance: with special regulations, restrictions, or limitations. All of the funds used by the City must be classified into one of sever/ "fund types." Four of these fund types are used to account for the City's "governmental -type" activities and are Known as "governmental funds." Two of these fund types are used to account fora government's "business -type" activities and: are known as "proprietary Bands." Finally, the seventh fund type is reserved for a government's fiduciary activities." The City currently does not operate any fiduciary activities: Governmental fund types. are used to account for governmental -type activities. These are the General Fund, Special Revenue Funds, ❑ebt Service Funds, and Capital Projects Funds. The General Fund is used to account for most of the day-to-day operations of the City, which are. financed from property taxes and other general revenues. Activities financed by the General Fund are those.not accounted for in other funds. There can only be one General Fund. s Special Revenue Funds are used to accouht:for revenues derived from specific taxes or other earmarked revenue sources which', by law, are designated to finance particular functions or activities of the City and which therefore cannot be diverted to other uses. The only Special Revenue Fund the City operates is the Park and Playground Fund, which was established to purchase and develop parks and trails in the City through the collection of park dedication fees on new developments or building permits. Debt Service Funds are used to account for the payment of interest and principal on general and. special obligation debts other than debt issued for and serviced by a governmental enterprise. The Capital Projects. Funds account for all resources used for the acquisition and/or construction of capital equipment and facilities except those financed. by Enterprise and Internal Service Funds. Two Proprietary Fund Types are used to account for the City's business-type.activities. These are the..Enterprise Funds and the Internal Service Funds. The City's ❑nly Enterprise Fund is the Sewer Operating Fund. This. fund is used to account for the, acquisition, operation and maintenance of these facilities and services; which are entirely or predominantly self -supported, by user charges. The operations of the Sewer Operating Fund. are accounted for in such a manner as to show a profit or loss.similar to private enterprises. Internal Service Funds are used to account for the financing of goods .and services provided by one departmentto other departments of the City, on a cost -reimbursement basis, The City of Gem Lake does not have any Internal Service Funds. Fiduciary Funds are used when a government golds or manages financial resources in an agent or fiduciary capacity. The City of Gem Lake does.not operate any of these funds at the current time. The Budget Basis used by the City of Gem Lake is the modified accrual basis of accounting for governmental fund types (for example, the. General Fund, Special Revenue Funds, Debt Service and Capital Project Funds). Under this accounting method, revenues are recognized in the accounting period in which theybecome available and measurable.. Available means collectible within the. current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized in the period in which the fund liability is incurred, except for 'unmatured. interest on general longterm debt; which. is recognized when due. Enterprise Funds. use the accrual basis of accounting. Under the`accrual basis revenues are recognized when they are measurable and earned. Expenses are recognized.in the period incurred, if measurable. The budget basis for Enterprise and Internal Service: Funds is also the accrual basis with the exceptions noted below. The City's Comprehensive Annual Financial Report (CAFR} shows the status of the City's finances.on the basis of "generally accepted accounting principles'..(GAAP). This conforms to the way the. City prepares its budget. The CAFR shows fund expenditures on both a GAAP basis and budget basis.for comparison :purposes: BUDGET PROCESS The budget process begins in August with the City Treasurer developing a draft budget. The Mayor and Treasurer then meet in late August or early September to refine the draft budget. It is this budget that is presented to the full City. Council in a workshop session in early September. It is from this workshop that a preliminary:tax levy is presented and. adopted no later than September 151" of each year. Once adopted the preliminary. levy is certified to Ramsey County. Over the next few months the. Mayor and. Treasurer will develop a final. draft budget and tax levy, which again is presented to the full City Council for review in November. From the meeting a final budget and tax levy is developed and presented at a public hearing in November or December.. After the public hearing the City Council votes to .approve the budget and adopt the. final property tax levy.. In late December the December the final levy is certified to the County Auditor. [luring the fiscal year line items may be overspent as long as the total activity budget is not overspent, The Mayor can recommend changes for activities` budget to the City Council, The Council can than approve or disapprove the change, in the form of a budget amendment. Only with the City Council approval can an activity be overspent and only if funding is available. However, the property tax levy cannot be amended, 4 .2013 BUDGET SUMMARY . . ... ...... ... ........w-_......-..- _-__ .._. .- .-_..._. FtEVE]dL1E BUDGET ----.._.-..............._.,......-.._-......._.:.-._..- - -- .-. -...-_......._ ...-...._-....-2010......_........_ ..-.._ ..._ _._ ...... 1i[15f2011. _....... _ _ i 1120f2{F12 ; ... - 2009 ....._...._._.._..2012.......i.... 0 1013.1112 .i...._.2Qi3 _.. ....0/0....... ACCdUNTDSCRIPLIpN ACiiJAL ACTUAL ACTUAL ADORE]? ACTUAL s .PRQPL75® CHANGE FUND GENERAL F{AJA $483,03? $384,402 ! $313;339 $277,478, ? $138,917 i $26D;879 +: -5,98°% SPECIAL REV ENUE FUNDS _._....._.........- .,......-.-.--................ .. 585 549. ; 473 377 .I•. • ,. -.. 422 u 35fl, F 7,16°/0 DEeTSERVICEFiJNgS 153;793 .....-._......._-..... 127,9' ; ....... ......... .-; 120,163+ .......... ._.......-...-...,..........-.._...:............-...-.-.-......,..._:...................._:_... 1250891 73,63. 11T,824 ;. @PROVFUhf FUNDS 66,989 98741 7,597 -7373hCAFIAC _. ENTERPRISE FUNDS 177,279 47,309 I 53,4H f .47,452 18,039 44,484 -6.25°/° j TOTAL -REVENUES .... _................................ $923.926.' $573{I29 $554.403 $5.17;385 $327,7561 $4414134 -14.74% ;.-..._........ ....-.._...-�..........................,...;.....-...--..-_.,,................._-..-... .. --..-_ _...... _ ......... .. . IXFENDRLrRE BUDGET s._..-._- .......... ......].....-_.........-. _..-.--......... .I.. ...-..-.-........-....... - ._...-.. - ..... - - --.-........... .......... GENERAL FUND ...... ; .. _..:...-.--.-..,.....-.......--.... $459,624 i ....-- ................... $M,385 ' _..._..'_ $328,019 ' -......._-._ _ $415.689 $285,390 $311,344 -25.10% SPECIAL REVENUE FUNDS - s_._.._._.__......-_...._..-_ .._:_._..._........-.................._.:..........-.-.._.._....-.....--....-. 4 I 0 _._- ...-.:.......--....... _...- ,._...._.--,......;.._...... .0 ; 0.00%- DEBT563VIC FUNi]S. 151;392 j 149,932 ? 153,365 .................-...... —...-.-.... _... °%../:._o.. A.J...TF_Qf...f.iA..P_.L.R..NCFUW 141D ...._-__.........- 102 -..;_._-._.-......1...5_521..,,.77.._69..D..€ .................. .f .1..25.,.61......,.69..:.09.........1..5..0.....1...1....4 _,36. ....vi 45.000WROV♦ 1_5..E.....F...U....i...1_D..S.._' _.�.......-._..._..-_-..._.... _;._..........--'rCH- --.-.._.......�-_....�-j 63,511000 .3.....5.....,,.7.....1_.._9 _....,....._ 5i,035 `...... ..._...-_301..,....2.41..,.8DD_....%37, ._.. TOTAL EXFENDITURES f 3789,722 ! $480,871 $517;1D3 $62D,244. $464,595 ` . $557,493r -10,1 FUND gAIANCE- JANLIARY 1 . i $857,435 t $956,468 IXCE55 REVENU�.OVER.IXPET10ffURES !, $134;204 $92;158 537,300 ($102,859)E [$?35;839] ($.118,359j INFRASTRUCWRE CRAWES ($35,172} $12,457 $12,45T m_ $12,500 $D $12,500 FUND BALANCE -DECEMBER31 $956,468; $1,061,083 i .$1,110.W $1,020,481 $974,001 $870,142 -14.73°% 2013 ADAPTED BUDGETS©. EXPENDITURES BY FUND TYPE General 55:854c. w , I � 1 f ••ar•.•a.r•w•r►1aw1«•••w••ai •wa•••r•a•••r••••rr•a1r••• r11 ra►... ••• •aH «rMr F►•►• Eatesprlse a:tx....1......... 9.1596. • •••«rr•«+. •x SPeciaE Rem nue; r1ra�1'a ' C.DQ$b yxi 3 Capitar .irrsprovernent ! t3.OT9'v Deht'Service. 26;93% 5 2013 ADOPTED BUDGETED EXPENDITURES BY FUND TYPE Ge era! 55.85% Enterprise 9.15°Io s Capita[ improvement Special Revenue 0,00% Debt Service 26;�339n GENERAL FUND GENERAL FUND SUMMARY FUND DESCRIPTION: The: General Fund.is used to account for the ordinary operations of the City, which are financed from taxes and other general revenues, which are not accounted for in another fund.. The modified accrual basis of accounting is used in the General Fund. That is, expenditures are recorded at the time liabilities are incurred and revenues are recorded when received. BUDGET SUMMARY: Property taxes are the largest revenue source, with the general government department as the largest expenditure area planned for 2013. The 2013 General Fund budget of $311,344 is a 25.10% decrease over the City'.s 2012 budget and anticipates using $50,465 of Fund Balance.to balance the budget and keep property taxes as low as possible. The graph below and the graphs on pages �46 and 47 demonstrate the percentage breakdown of budgeted revenues by classification and expenditure by department and by classification. The. next two. pages also show this. information numerically. 2013 PROPOSED EXPENDITURES BY DEPARTMENT Public Works 1.3.2 % :;:. Transfers ..0.0096 Public WetY u 35.97 !0 3i General Govemment 50.75% 2013 PROPOSED REVENUES. BY CLASSIFICATION Licenses & Permits 6.m ., Intergovemmental �..' 3.25% Charges for v ::; •:•: Services f •� Fines & Forfelts Miscellaneous Property. Taxes 7819% ....._.._.........._._.. M.-_.... ._......_-......_..._...._...... __..........._.,-.-... _......._.w.. ,..........._.- - _.m.-....:_ :-.__...._..._....._ _.-... W1512011 I 1112012012 f .._._.. _r- -- _.__......-_ _ _ ........ - -............. __....... ....... ..b... ..... _ •._ _. - --._ _.. _..w .....__....-.-.__� __ .. .._ -- j_..r_-r.-..., .._...._...._..-..., __._..-_.....__...__.,... 2009 2010 2011 2012 10131112. 20.13 ......:...--....----t---.....,.:.....:-.................... ... ._-.._.._.-..-............_...-..-„p...........:..-..-.-.-:..,..._.:.:.:-...M._-..__,-...__._.......---:.......:-- .....:..-......_.-.i REVENUES BY CLASSIFICATION ACTUAL ACTUAL ACTUAL i ADOPTm ACTUAL s .PROPOSED' CHANGE w PROPERTY TAXES ;...-....-_.-..;._-.-..-............... ..-_,._.-._.-.-....-.._............ .. $421,3fl1 t ....:.......__.-.. $329;189. ' $244,765 .. ' LICENSES & PERWTS. -...:- 18;856 ; ...,...... :...:-. ;._..- . 18;9D5 i ..-..- ..w.. 21.572. INTERGOVE *4MENTAL REVENUES _._....- - .._-...... . __..........._...:....•............... 13,454.; ..... _..._... - - 9;662 ;. _.._.... ....... 9,449. _.._.._.........._-. CHARGES FOR.SERI/ICES 1;772 , 1,712 ; 7121 FW55.&. FORFEITS 1,774 1,811 2,903 3 MSCE-LANEDUS I 26.481 '.• 23.123 j 27 529 TOTAL REVENUES $481,037 ; $384,402 - 5313,339 .....-. 'E]CPENDITURES BY DEPARTMENT ..... ...... ..... ...-..-._.-,.-....� ...-..._...-.,_..., i .... �..._....-.......... GENERALGOV6ZNlVfJT -...---- ..__.-. ..... 41100 CffY COUNCIL. _._...- ..._::....... .-..._......... .$6,3_04 : .... .._.,_..... $5.994 i41900i.GENETiAL66VERNMENT 42,107.= 4%424f« m38,260. 41600 LEGAL SERVICES .. .................... ._ . µ._.-..:..-..::......... 30,944 1 11,641 ;-._-..-.-........-....._... 8;189 __.-...... ..............-. 41410:'-ELECTIONS ..... _.......... 410 ` ...........-M 4,352 426 41500IFMNCIALAOMINGTRATION ....- .... _:....,.,...__._......._M:......_.....:.....-........................._... 35,634.? --..._... ...:.. _.:... 37,144 ,.._.._.... 36,U9 41910 PLANNING & ZONING .... ................. ...__....... _.......--.._.._.....-..:........-......- ..-...........-.........._ 19,344 -...._..,, fi,770 ._....._.:....., .._ ..-..-.._-._..,... .::. 3;T15 _:... 41940 HERMAGEHALL m 19,032 14,681 30,264 TOTALGENIERALGOV9MAENT $10,792 . $121,214 $123,418 $222:172.� $108;240 , $204,242 ': 78;07%5 15;005 12,515 ! 16,150 r 7.63% w........._,.......-:.._-._.... 8,430 •l... •-..__...-.--..,_.:,-.-.........--............._._ 3,642 i .-...-:._1 .......--.....1.189 8,473 -•..b 0:61 550 _.......... ..... ... _.._.-..._.--...._..-....,..-.....-.-......-_.-.. 74fi '.-._.._.__115.18°/0 4. H9 ;..............3,044 1.. _.-...._ .-.._._.....I . 27,261 f -....._2,000 71730 .t.............-80.74% 28,825 5.74W, $277.478 $136,917 $260,879 ' -5.98°% Nw $32;286 ........... .$4�324. $33,264 s.. 3:0995 62,073 j 2%870 i •_ 43,235 V-_.-...-- •--.. -18.9T°!ci 18,50D.:s 8,435 ; 14,000 -24.32°%; 4,79S.I 301 ' 645D 35.36% 43,820 i 24,404 t 39,DBD -10.82% -4,950 [ 31096 f..-.._._...5,530.. ..... 24850 1 D;248 I ._....-..-11.T2°Io 16,450 $181;224 � $80,678.1 $158,v09 -52:81°%i PUBLIC SAFELY ? _.._..-._............. ....................__..-..,_..-.._....-...._..-........_.._..._;..._......_-. 42100 POLICE _-._._...,..__,_..__...._._-._;.. 82;245 j 81,584 ; ............ ..-.:..... .;_�........__.....r..._ 83,660; 88000. .---___...-.-.;..-............ 71029 ; ._.-....;.__.._.._.:-...- 87;110 .m..-._; • 42200 FIREPRaT1 CTION 17,1139 17,520 16,863 , _ .. - 19,000 i.. 14,627 , 17,675 : -6,97% 42300iANIVALCONTROL :.-.....-....q....:..-.-...-. 702 i 94 153 1.50.0 57 400 ; -73.33% ... -..... ._.-....w:._........:...... _...._-. .. ........ _.._. .........,,.......�-.:-.... 424D1 BUILDING INSFECTi IS ... E.... 9,622 ......-..-..,.:.: _...._.._........�..._.-_..-. �..-.---.-.._--.._.. 9;499 9639 12,30D ...,-_....__-..-...-......-�-....-...-....:....-..:.......-. 4,615.:,' 6;800 ; •. =44;72°/'= r..•..--••..• fDTALFUBLIG.SAFETY $110,506 $108,701 a110,315 $120,SOD ? $.8D,02$ $711,885 -7,3i3%i ;._..._ ........:........ ......... -.._.._.......-..._...... _..... .............._..-.... : PUBLIC WORKS ;... ..... ... _ _..... --......... .......- ..... .... ....... _... _....-...-._ _ ..-...._......-..--..•.. 43122 Rao❑MAicfTQWNCE 28;3fi9 12,831 11,674 27,950 I 5,541 19;750 : 29:341° 43125'ICE&SNOW.RENIOVAL J 14;757 23,639.: 12,611 :25;715 %143 ; 21,600. -16.00%, 44100 PP RK MAWTENANCE 0 0 0 ; 0 ,'- D. 0 TOTAL PUBLIC WORKS 343,126 $36,476 $24,285 t _.. $53,665 $14,684 $41.350 .......--......... -22.96W ... OPERATING TRANSFERS ........ ...._• ............_..... 4900 'OPERATING TRANSFERS 152;Q98 0 70;006. ? 60,000 1o0,000 0 1QO.OD"h: TOTAL OPERP,TWG TRANSFERS $.152,098 I $0 $70;0U0, 560,000 $1oo,D0Q . -1Dom% TOTAL B(PENDITURES _..........._.......................:......_.. .... $459,624 . $266,3B6 $328,019 i i $415,689 ; $285.390. ;: $311,344 -25 i0°% .......... ....... •:-................. .._........ _.-........ :_. . ........ ... ........................... FUND SA LANCE- JANUARY 1 _.EXCESS ......:... $272,661 i $294,065 _ ....... $412,081 1 ............ -.- -. ' $397,40T - ....... ....._._.. . $397,401 _....._... $248,928 _... -_... REVENLIEOVER IXPENor-ru $21,413 $118,016 ($14,680JN ($93$,211) ($14$4T3 _-...-.-.._: 7 .-.:..-....._.--......_-..--..._.,: {$50,d65y; FUND BALANCE- DECEMBER 31 $294,065 $412,081 S397,4Q1 ; $259,190 j $248,926 $198,463 -23.43% 10 REVENUES GENERALFUND ACTIVITY DESCRIPTION: To record and maintain all general operating revenues. These revenues will be used to finance the general operating expenditures of the City. GOALS:. 1. Maintain stable, constant revenue sources. 2. Maintain a. low tax rate, by reviewing the costs of. services provided and charge appropriately for them. BUDGET SUMMARY`. The property tax system.is described in more detail on pages 8; 11; and 142 through 145. The City's nettaxable tax capacity.has decreased to $912,518 for#axes payable in 2013. This is a decrease of 10.72%. The City's .property tax levy .for 2013 will be $204,242. As a result of these two factors and the $50,700 debt levy, the 2013 tax rate for the. City will be 27.4300 compared with 26.2.14% 1n 2012.. All other City revenue sources were adjusted slightly or remained at the 2012 budget amounts for 2013, REVENUE LEVELS: 2010. 2011 2012 2013 ACTUAL ACTUAL ACTUAL ESTIMATED Tax Rate 33.4.83% 29.071 % 26.214% 27.430% Net Taxable Tax Capacity 1,1531272 1,101;546 1,022,0.48 912,518 11 Bu©.GEf: .......... ..... ..... ....... .......... ... _-._._.-_._.-....•-.-__...... ... ......-..._ _...._... ..._..............._........ ..........-...... _... .._....-....--..-........... ....... . ...-.........-. 1f! _.. w.. • _._, ACCT- 20❑9 2070 2C717 2012 10/31/2012 2013 # ACCOUNT DESCRlPTIOIJ __ ACTUAL ACTUAL ACTUAL ADOPTEQ s ACTUAL PROPOSED CHANGE PROPERTY TAXES --- - ...__..-..._....-..........._.. .........: 31D01':CURRE!lTTAXES .....................;- $393,0$2 : ......................:.. $$323,457 .-.-......-_.._ $242,263 1 ............ .......:.._...._ $216,623 ; ..- ... ...._-.... $93,653 ..... ....... ..........:...-_.-.•-....-......,- $199,608 310023DELINQUENT TAXES _1.6.799.:...........:06fl.:-_.-._...(1,344).:. ... .--.....O.i.-.. 00❑°h.i 31003 FLSC4L.DISPAR1TIM 11,04D. 930 ; 2,680 ...,............._611;333....-... 5,549 3.046 ; 4,636 -16.45% 34fl04P$ygt71ES.&INTEREST 3$9 343 1,166 0 i 2❑8 ; Q .._...-...; 0•00%.; i7d7AL PROPERTY TAXES 5421,301 $329,189 .5244,765 5222,172 $108,240 LICENSES & PERMTiS i 32100 iGENERAL BUSINESS LICENSES _ ..:.. - _.--_..-..._..._ .:...._.�___.._:--..._-..:_.,..._....................._..-............-..._....-..........._....... 1,900 1,275 1,Sp0 _._..._.....-......-. 1,700 ..:....-_...-.-.... 1;900 ..... ...±._...- 1,700 ...........-...-...._; O.OD%; 32101 ON- SALE LIQUOR LICENSES ... ................................ . ........._.... .:-.. 5000. ,. 2,200 4,400 _ f 4,400 : _..,-.....-....._.;-....--...._._.... 2,20D ...... _... _.....-. 4,4p0 _..:..:.....__..:, ff:p096. 321WOFFSALE LIQUOR. LICE�ISE 0 O.z p 0 .0: p_;... 0.❑0% 32103'.: NON-IN70XICATING LIQUOR LICENSES ❑ : p . 0 : - 32104,.OTHER PERMITS Q : 675 1;475 ❑ ; 745 ❑ 0.❑0%' 32i 08 i. TOBACCO LICENSE 350 ^ .350 . 500 350 ..r.... 500 ., ...• .,- 5D0 42.86°%; 32167 CHkR17ABLEGAMBLNG LICENSE. 225 225: 500 . 225 ': $00 5Q❑ f 122:22°/oY .32201.'-CONTRACTOR.UCENSE 450: 825: 1;200 300 $.OIO 500 66;6796; 322ip.S6UlLD]NG P9ih18TS ..... _ ........ ...._..-_....... ....... -..... 1,546 5AA7 4,330 1,100 2,54D ': .2,0q_0 ; 81.82% 32211'•PLLIMBING.PERAIiTS - _.._....- ._ _: -_ ._._.--_......................_ ...._ .... - 343 511 465 100 ; 220 ; ........,. 350 250.0096': 32212.'GASIHfAiING,FH3M1NT5 235 454 382 '120 515. 250 , 108.33%- 32213 ; ELECTf21[.gL P�NBITS. 205 325 . 787.' 500 s 135 ; 500 ; 0.00%J 32218 FIREM4RSHALL NSPEC7ION FEEw 3,141 .. 2,9319 ..._......-_...-....-..-.... 2.411 3,000. 0 2,250 : 25:0❑%; 3221 9i SEPTIG INSPECTION FEE 3;091 3,240 .......... 3,101 3,210 i ❑: m 3,060 - --61Wz t 32240 A1lIMAL CONTROL LICENSE 270 : 240 210. 0 250 260 j 0.00% TOTAL LICENSES & PERMTS $16,856 . S18,905 $21,572 ' $15,OQ5. - $12,515 ' $16.150. ` 7.63%•, :..................................... ........ . INTERGOV ERWENiA L REVENUES 33401 I.GA 0. 0 0 0 0 D D.❑0%, 334021 HACA 0 . ❑ . D H ... U 0 -•.. .... OO..a............. -% 33430SCOUNTY G.RANiS &AIDS 28 27 -.. 2-5 . ❑ _ .:o o% 33601 ;SCORE GRANT .............,................,.....--....-.__ ........... .-. .. 062 873 .:..... 796 796. ; 0 ., - ...... _.. 831 .' ...... 4.4096 336fl3 POLICESml (SAID __...._.............-.........._................ . .. ... .......... 3,892 . .............. 4,299 ..-.._ ...............-.......-. 3,85Q 3.6341 3,642.' 3,842 D.22% 33602.'CA$LETVFRANCKISEFEES _...-........ ..- . 8,672. 4,463 _._..;........_....._ 4,978. ....._......1 4,000 ... p....... 4,0801 0.00% AND GRANTS 33604 OTHER GOVER..... 0 ❑ .:.:. . .IDS 0 0 ! p 0 %., ... TOTAL INTERGOV; REVENUES $13,454: $9,66a "y9;449 : $8,430 $3,642 $8,473 - ❑;51°/0: CHARGES FOR SfDtVICES 32220'SU_R.C.._.-A..R....G.._J..S-.A.__C....R..&-MGE ...... _........... 57 100 139 . 0.00%; 32230 ADIIMISTRATIVECRARGES __.._ .....__._.. v,.......--,........_._..._.._.__.......- ............. 562 402 723 : 0 T1 1 35❑ 0,00% 34105PL4NNING CHARGES _..m__.........._._..__......_:.._.-_ :..__.._ . p . p 0 0095 34110?PLAN CHECK FEES 97 859. 494 ; 0 ` _........-. 1,282 :: _ . .-. 406 0.00%' 34120 SALE OF SUPPLIES 0 : fl : 0 : 0 .a n_ ......•........ 0,00 34.1.21SPFCAL ASSESSMENT SEARCHES 0 20 D 4 0 fl 0 D.❑D%.. 34122'ENGINEERING..CHARGES. ( ...:.__......._........_....-._.._....:....... ...... .........._._............. q . .... ......:-..........-....., 0 _......... q --......-.........._.. U ` 0 : .......... ' ... 0 .. -. : 0.60% 34126 ; CHARGES FOR LEGAL FEES -......_.-........._.:..._.._..::.._:-.-....-..-.. ......... 0 : D ` 0 0 : ..._......._..-.._.._............-...•_..........._...._... ❑ 0 0.00% 34132'INVESTMENTADMINISTRATNECIARGE _....._. _ _._._.._.-..., _..........._.......•_.................. 456:: ... .......-_... 532 : .... ...-:.:._:....--...._......,........._ 465 450 ' 4T0 ; 339 2A:67% 34135 `CONTRACTUAL SERVICES -. .... ... 0 ! 0 ' ....-._-.......-.....z...- D ; 0 ; .._...-.... ` ❑ ....-.....-.....-.: .-.._..........-.........-%.. o o.00%. OTALCHARGES FORSERVICES $1,172 :. 51,712 : $7,121 $550 $1,748 $1:189 ' 118.i8%.; FINES & FORFEITS _,. ..... .............. 35100; iRAFFIG 8 QTIiER FINES ..............._............ 1,774. ............. .............-......, 1;B11 .: 2,90,,3 ........... ...... .:_... __:._-.-...-. .4,060 .... ..-.._-. _...._...-...-.._.....--- 3;D44 ; -- 2,0ao ; -50.74%; i.. !TOTAL FINES & FORFETS $1,774 811 $2,903 $4,050. ' _._........:............................................_........ $3,D44 . $2,000 i -....-..._...... 50.749b':. 'MISCELLAREVENUES s_..-..-:,'.......---....-----.... ` ; _...- ,. _.......-.-. .. -._.. ..... ....... --.... ..... 3fi210 INTERESI'FA...... _ ...-... _._-•......... .... ...-...--...- 751 _..:..... .. -.. -.. ....-_..-...._ 4.739..............5,908 .......... .._.-.- _.......4,500:._..-...._.....3i544..'............J ...... i.- .--... - 125 £=......-...°'Y30.56°Ia 35231'CHARITABLEGAMBLINGCONTRIBUTIONS 4632 3,463, . 3853 5,500 2,285 3,OD❑ -45.45°k: 36241 1NSURANCEPOLICY DIVIDENDS 765 446 546 150 ' 0 300 100.00°/ ; 36200;MISCELLANEOUS. 377 ' 322 514 400 + (1,937)1 400 i 38400' FACILTiY REWAL 16,953 : 14,153. 16,808 ! 16,711 3,836 : 22;000 39200;TRANSFERS IN ❑ , 0 : 0. TOTAL MSCELLANEOUS $26,401 $23.123 ' $27,529 $27,261 $7,730 i $28,825.' 5.74°Io: w...._-,.-......_................_..............._.-..'....._....... <TdTAL:GENERAL FUND — ENUES. .: ... .... ..- $481,037 . ._-...-......-.,:_-...............-......,..-..--:......... $384,402 $313;339. ..... ......'_...._-...-......_,_-..-..-......_.-..._..._. $277,478 $136,917 ..--.-.....-....._....._.. 5260,878 8 ° 12 CITY COUNCIL GENERALFUND ACTIVITY DESCRIPTION: The City Council provides elected representation to the community with control over matters of policy, budget, administration, and operations of the. City. GOALS: Respond to citizen. concerns; suggestions., questions, and complaints in a timely manner. 2. Keep current on legislative issues and incorporate those that directly affect the City and its residents. 3. Provide strategic direction to the City. 4. Provide policy direction and organization governance through budget, ordinances and other policy decisions. 13UDGET COMMENTARY, increased contingency for unbudgeted and unplanned expenditures that could come up during the year. BUDGET: ' TiMSl2D11: ' 1112012012 ACCT. 20Q9 2010 .............. 2011. _...--......:....:....:......,.:........._.._......._-:-.....__....-_ 2Al2 10/31/12 2D13 % # ACCOUNTOESCRIMON ACTUAL ACTUAL ACTUAL ADOPTED ....:.._.....:..._.._z ACTUAL .............. PRoposE0 ... ........ ....... ..... . CHANGE PERSOPNEZ SERVICES •`_. 1..00 ................ .. .:...._..-... .....-..--... -.._- 'WAGES &SALARIES _ .............................................. ...' ..... .. ....... .....-.. $5,356 .:_. ...-.........-..-..... $5;287 ........... .. ...._.... ....�....;....... $5,356 ;. -.. ........ .,....,.:..-..-.-........._ $5,356 ' ...... $4;017 ............ $5,356 fl.Rp% CAFrO . 4D 410 41 313p 07 ; 410 . 0,08'/0 ;TOTAL PERSONNEL SERVICES ..._..................... ........... ...........-...- $5,766 s ...-......._ $.5,892. V $5;765 ' $5,7fi6 _ ..--........... $4,324 _._....._.......-. - $5786 r..__.... _ 0.00°/n .....-_...... _.... ........... - .-.......: OTHERSERVICES$ CHARGES ........... _......... ........ .._..,.... ....._............_.-.. - 300 PROFESSIONAL SERVICES .. _._..........._........-_...... _. - .. .. ... _ Q 0 100%; 306....;ACAIiNISTW4i[flN ._...-._.._:.._............................. 0'-...:--..._..... 0` 0 ff 0. D DQ°k' 310 CONFERENCE REGISTRATION FEES _.__.....__...._.................. ................... ._.... 555 ; _ 0 _.. _. ... ...._ .... 0 _._v. 1,500 . ._.._.--.._.._ ..- . - 0....-_.-.. _....... 1,00D _33.33%. 333 MMTNGEXPENSE$ ;o-.• 0 _ 3.84 ' OTHER NSURANCE D Q. , ff D ; Q ; 0 d 6:006A 449 COUNCIL CONTINGE]dCY D ; 612 , 228 25,000. ' 0 26;498 5.99°I°i TOTAL OTHER SERVICES.& CHARGES _.. $555. $B12 $228 $26,5DQ ' $0 , $27,498 3.77%i .. S._......-...___........ ..--`............. _...... ._...... ........ ...... .... ... .............. ---.....;..........--... TOTAL crry couNCIL ._........ �._...... $6,321 1 $6,304 ; $5,994 $32;266 ' $4;324 $33;264 3,09% 13 ClerklGeneral Government General Fund. ACTIVITY DESCRIPTION: The Clerk/General.Goverhment Budget provides for funds and. support for all of the City programs and departments of overall nature to City operations, not specifically mentioned in this written budget report. These programs include;. Administration, Recording Secretary, Newsletters, Insurance and Memberships. The General Government Budget also provides contributions to various community oriented organizations. GOALS: 1. Prompt publication of meeting minutes, ordinances, and legal notices. 2. Provide support for agencies which provide service needs within the City. BUDGET COMMENTARY: Most line items adjusted based on current and past expenditure. levels. Recording secretary reflects an increase in per meeting rate to $200 per meeting. Recycling contract adjusted down to reflect 201.2 costs.. 14 I BLJaGET: .... ...... ._... ... _ _ - ._ ._ _.-. - - _ --.. __...... _.w-.. - w_........_.._..,__..-_.. - _.._......_.-........-._ .`_......................'. ........... .... ..._-....-_. -_ ........-.--..._-.-.-. ......-...-.....-._.... .. _. _.-..- .. _......__..-.._ ._.:._.............. :.�u1za1� "._._..._.-.,..._ _... ... .... ....... ACCT . 2009 ............. _. 201.1 2012 _.....T..111znrzal2...-......._........_...__ 10/31/12 2013. °/o.. ;...-.-_......-_ # -:_...2010 .... _-_.. , :_,. -.. .....-._.. _..--...._.-._-...-.._.,.............: _....-.---------- ...--._..................... ACCOUNT pBSCFilPT10N ACTUAL ACTUAL =_-..._-..-.. ACTUAL ADOPTED ! ...... ....... .-,...:..-_._..__._. .ACTUAL ._. ..-._._w..._........... PROPOSED , CHANGE '__- - ------- PERSONNEL SERVICES 100 ..........:............. WAGES.&.SALARIES $13,B51 _..- ................ :... ......... 10,711 .-...... 7i0 36 .. ..-_.-....... 13;3fi3 ...._.... 4,828...,_...12,Q00 .._..•..--_ -.1R20%. 130. F)CA CONTRIBUTIONS 0 0 : 0 ! O = 0 0 131 _-......_....-:_.-_.........._........:-..-.... FERA. CONTRIBUTIONS .................. ............- .o o 0 ': o r 0.: Q: 0:00°I° 135 _..._.--...-... REALM INSURANCE -- ___......,................_._...._..--,..-....-..._. ..... ......... ,........--.........-....-.................. 0. -:......--....-.......-.......-..._._-........_._........._.-.__.. p ` ..-_...-.............. 0 :; ....... ..........: .-......-.. 0 ,.... ...... _ 154 ..._......-.... _. _._..-.._.-. 0 _ ...._ . 0.00°/° 150 ;._ `.WORKERS COWINSAMN: 0 0 .......... 0 0 ...... _......... :.,.._.-..._._...--..-.__..-.,......._-.... 103 ; € .w...-..:.- TOTAL PERSONNEL SERVICES ._._-...... ._..-._..._..,..._.... .............- ..... _..__... $13,651 ; _.-.....-_.._......:.......-. $10,711 .:_ $11,360 i _......_-....__............w...__................ $13,363 ! $5,086 ! .......... $12,OtlQ .............. ....._..... -10.20% _.__...-....:... __.._ SUPPLIES 200 ......... ........... ........... ._-.........._._.... •.....-:.... _........-.--.....-. OFFICESUPPL{ES .... ................_.._.-...-...-.,..,.-..........................-............._._......-............- ... ... ._....-.-..:._. 51,868 -.....-......-.. ....... $1;164 -..... ....-...-.... $739 _...... ..,.... ... m....... .... $2,Ofl0 ......_....._._ ..__....... $1335.- $2,000'. J 212 =POSTAGE ..... ......... ..-.._..__..-...- ..- ............... 1,293 137 ; 1;124. _:..--........ 1,500 = _ 748 11500 0:00°% 250 : SALES TAX ❑ :', 0 ..._._......,.._........_.... a, 0,00°I°= TOTAL SUPPLfES $2,960 ` $2,3.75 $1,863. 43,500.1 $2,083 53,500 0.00% W _....._. -.-: _.-:.. _-......_...:..:. - . .. . ...... :OTHER SERVICES & CHARGES . .... ..... ...._: ........ ...... _ ... 300 PROFESSIONAL SERVICES 50 ; ..-- -..................... ..- ... ... . . $0 : $0 _ _.._ ......_.................... $0 I ... $0 ` 5o ; 0,00°/ •. 305 :AL NIMSTRAIION _.._...-........ _ ........... ................ .. .._ .-. 3,482 3;536 1,752 , 5000 ? g,289 ; 4,000 . - 20.t10°%i 308 PROFESSIONAL. SERVICES _....... ❑ a.: 0 Q I 0 _ 0.00°I° 309 ....,........:.-.-......:..: • NYSCEL NEOUS ..:....., _..,,._........_. _ .- _......................... 13? _......... -.. .-..._ 228 ' .... - 0 20Q 0 206 ; 0.00°I° 310 CONFEREJCEREGISTRATION FEES 01 0 0. i 0 0 0 0.00%` 320 : INiERNET CONNECTION Or 0: Di 0 0 0 0,00 % _.,...-.._..._..�_..._...--...m_...-.__._....-.._ 322 ._ ......... ... ....:. MEB SITE _._...._....--.....-.._..._......._... ........:......... ... :............. 750 ; _........_....-...._...-_...... 600 _.....-.....--.... -.-.,.....{.._ 670 .. _._._................._... 1 004 - 600 ...... . �.,[l0U`..- - flopl,R 331 MLFAGE 55 : 170 . _.................18. 189 250 204: ; 250 0:00°ti` 332 RECORDING SECRETARY 1,878 2,10.0 ... ....... 1;B00 ' _...-.._......... ........ .2.1A0. ....-. 1.650 : 2,606: 23:819'° 334 CONPUT R SERVICES 1,360 ; 1,360 . 1,360 1,500. 1,170 ' 1,500, 0.00% 346 `MARKETING & ADVEiTSING . 0. Q : 0 0 •: 0 0 0:00°I°< 350 PRNTING - OTHER .0 0 0 .'•, 0 0 0 OM% 351 LEGAL NOTICES. .. ...... .-.....-.-_........... ......... ... .... 3.355 ; 1,020 - 880 2,000. 3B9 1,000 ' -50.o0°A 352 NEWSLEfTEifPUBLIC RELAT]ONS. 3,116 2,110 : 1,901 '•. 006 ; -....-- -................. 1.862 2,500 -16.67°/° 361 :GENBRAL LIABILrry INSURANCE: 1,526. I 1,546 ; 1.333 : 1,800 . 1 513 1,800 0.00%u' 362 ' PROPERTY INSURANCE ....... ........................ . ..... 363 VE-HCLEINSURANCE --..-..-...._- .......... ..._....... ..-, 6Q . 63 48 65 fi�.'.... _.......-....s...... . ......... 0.00"/° 365. ,PUBLIC 0FFICIALS L AB€LITY WSURANCE ...... ... ... -..-........ ,...._..-._........................................... 57 ' ........... . _..............--..,... 136 . 193 ? 150 138 : ISO 0:00.°/° 384 . RECYCLNG COLLB:;7MN ...............................-..................-. 4245 9,428 _ 10;056 i .....- ... 12,000 8,533 ! B,g09 -25;00°%:. 434 • VLAV;W 0. ' 0 0 ' 0 0 ° 0 0.00'I° 435 _.....-, AMC ....,..._ ._-...._........ ........._-.. ..--.. 491 .... ................. 457 : ..........-... . - ....... . 462 ! ... . 500 478 525 ; 5.00°/di 436 __................ ; RCLLG _....._......._._._..........:......-.-._...................-................. 100 ............_.,........,... 125 , _.......:........._..-.- 1251 ; 125 125 125 440 ........... _....- : DUES & SUBSCRFWNS ..... ...__..._ .. _... ._.._..........................:........r._..-..-.. _ 20 : ........... .... 20 _... 20 -.... -....:...,.......- 20 3fl W..-.. 20 0,00%` 450 CHARIfABLEGAMBLING D3TRBU`WNS :........ 4;BS7 : 4.440 :: 4,250 ? 5.500 2,000 ' ... ... .... ......... 3,000 f 45.4.5°% I TOTAL OTHER SE VICES &CHARGES $25,498 ' S.27,338 $25,037 $35;210 `: $22;701 $27,735 21,23%i CAPITAL OUTLAY - _........:....:._._ .................... ... w:... 670 .._._.,...-----.,....T.,...,-.._.-._...._._..-..-._._.......:!_..................... : FURNITURE & OFFICE EQUiFNIENT . ..:..__.m ._.._..._ .............:......................... .... :........... $0 .... ................. ...... $a . ......... _....._ . ...- .._. 0 ............-.. ..-...... $O !: ............... -....--.- ., ..... _.. .....: ._..._. 50,.... ..-. ._: 0.00°%i 680 OTHER E7:iUlFt E4TfMPROVMVJTS 0 i 0. Oi _ G[ _ 4 ....-.-_ ... . 0 0.00°%' TOTAL CAPITAL OUTLAY $0 S0 $0 ;..r..._-... TOTAL CLERWGENERALGQVERN e4T ' $42,107 540,424 I $38;280 ' $52.073 .$29,870 843,235 ' -16.6m, 15 Legal Services General Fund ACTIVITY DESCRIPTION: All legal services are currently contracted.with a private legal firm. Activities included are the issuance of legal opinions, preparation of ordinances, resolutions, contracts, and agreements, and the conduct of civil litigation. GOALS:. 1. Continue contracting for legal counsel. BUDGET COMMENTARY: The 2013 budget is based on contract cost of current legal counsel and anticipated use or need of legal counsel. for 2013. BUDGET: _ ............:....... ........ ............... ........ ..W..-_.... _.... .._-............._-..._.--.,..._...--....-.:...........:... .... ........ .... _ . ..-. . ..... ......._.-._...__.-.- i if1512Uti-....w..-...^- 11/2fl_12Q _..-......_..._ . ACCT.. 2008 2010 .... 2011 2012 .. _. 10/31112. 20.1312 o/v v # 'ACC,OLINTDESCRIPTION ACTUAL ACTIWL ACTiIAL ADOPTED - ACTUAL `- PROFOBFD CHANGE OTHER SERVICE'S & CHARGES 300 ;PROFESSIONAL .SERVICES 0 0 0 00 Q l 0.00%. .303 PROSECUTION _:.-._,.._._:_._.-......._ 1,218 . __............ :................. 630 ........... .........-._...-......- 710. 3;500 i 1,260 . ... 101............ -42.6$ 304 .LEGAL.SERVM _.._.. _.. _-..-.._.._. ... ............_._...._...-: 24,742 w_.... 10,876 .-..:...--....-..-,-._. 7,471 .- ........_. 15.,006 ' _....... 7,175 .......... .12,000 -.__. _ 1..._.:. 20M% 305 LEGAL SERVICES- LAND ISSUES .. . ...,...... .._...._.3......._.-_..._..._. .. ....................... a -........... _-.-.......... ............................ 0 0.d0°/v .309 : MISCELLANEOUS _.-...................................., 0 .......... ... ....... ... ............................ 0 ....._..-... 0 : ..._.-_.:!._ Q. ....:...... .... ..05....._.........._..._...... Q .„ 0 ..-_ _...._..w..._.__. 0:00°/0 317 .......... :LEGAL -AHNE%ATIOH 0 0. -. - . -. -.-.-. 0 i . 0 .... _........._.............. O.pO°/° ' :......._......:.......... `70TALOTHERSERVlCES&CHARGES ......:......:....._.......- .. _...... $30.944 ' S11,541 $8,1$1 ' $18,500 ' $8;435 ; $14.;000 ; 24.32°/v _........_....... - _.._... _.._.. __._ .._....-.... _.....-.._ ._. _._.. ..............._-... TOTALLEGALSER1110ES .. $30;944 _......... ........ ..... ... $11,Sk1 . .........,.._.... $8,18T $78,50Q i $8,435 .......... $14,000 -24:8 W M Elections General Fund ACTIVITY DESCRIPTION-. The Elections budget funds election activities of the City, which include; maintenance of voting and ballot counting equipment. and payment of the election service contract with Ramsey County. GOALS: Conduct fair and open elections. BUDGET COMMENTARY: Beginning in 2013 the City will. contract with Ramsey County for election administrative services. The cost to administer the elections will he. spread over a two year period. which is Why there are. expenditures for election activities in 2413 when there are no elections being held in the City. .BUDGET: d_ ...................... ...... .._ _ .....__ ...-....._..- - _- _........ ...... ...... ,. -_ ...- _ _._..._..._ .. _ .... _ 11/1512011 11120/2012 _....._.-_.......__..._ _ _- _.. _- -_ - ._•....._.. _..- .. ._ `. A CCT. 2009 2010 2011 2012 10/31/12 2013- # ACCCUNTDSCMPTION = ACTUAL ACTUAL ACTUAL ADOPTED ACTUAL PROPOSED; CHANGE 100 ...-..-._ WAGES & SALARIES. 105 ....... ....... .................:................._........_.... 'TEIWORARY EMPLOYEES ....:..._..:......-....._......_...._ 130 ....::........._ FICA. CONTRIBUTIONS 160 -wORICEIiSCAMP so so ..: ........... .....851 .cow ........... _ 1,000 289 oQ 0_ ........... 4i ........ ..... 0 .�Q........._-......... . . o_4._.°.�.. 0 0. 0 0. ..a:.. .7._0 .... $0 ; $851 $0 $1.000 ........ .- ... ....... ...._:_.-._ 0 ......... ......................_.... 12 ::.. ,....-..................... 0' 50; ...... 0j .... _ ...... ..... ........._ 0 .. . 0 0? $289 $0 100.00°/a t....._.. ................. .......... ....... ......._ -..... ._..._......._................ 0 0 0 TOTAL SUPPLIES $0 $12 ' $i3 $5o t $0 $0 -100.04% OTHER SERVICES & CHARGCS _. _. , _ . ..........-- w ..-.._ ........... .- ......_.._.... . 308 AO{UfINI$TWAiiOTJ ........ .- ........ ..:_._.._,:.......-.-...............:....:_...... 0 ..........................._ 2,825 D ? 3,c00 0 6,000 r 100:00°/a 309... A ISC♦ LLANEOI.IS......................... ......._.-.-..-?..-_. .....0. .,...... 219 - _ ..-......_ ....:...._ 4 20{1..................12.,.-._....._......- 0..................1QG:00°!o 331 :MILEAGE ;.....-....._..- .--._ ...... .0 ` 13 ` .................. ..... 0 ...,. _ ... 15 0 + 0 : . -100.06%4 350 oTHERPRINTING 0 0; Q 54 _.- 0 ......-_ ....._ 0^ 109.90%: 351 LEGAL NOTICES. r_ ...._....m_. .-_.. _-.......:..._......... .... 0 0; ...... 0 0 0 _4..„ 0.00% 400 REPAIRMINTENANCEEOIIIPM6 410 ..... .. 432 _ ....... _..... :.. 428 ! 450. 0 4 450 ' 0.00V TOTAL OT3IERSER111¢ES &CHARGES ............ .._ ....._..:.... .... $410 ' $3,489 $426 i_ $3,715 $12 $B,450 ` 73.62°ki _.-.. _ I - .._.-......-...-.-. _. ... ...:......... TOTAL ELECTION$ + .................. $410 .... ........ ..r.....:....... $4,352 .... ....... - $428 $4;765. $301 $6,450 35.36%.; 1l Financial Administration General Fund ACTIVITY DESCRIPTION: Financial administration is provided through a contract with White Bear Township. The contract includes accounting forevery financial transaction of the City including accounts payable, accounts receivable, cash.and debt management, and utility billing. In addition the City contracts with a public accounting. firm for audit services each year. GOALS (referenced to the Townships long-term goals [cape 1). and/or 2008 goals Imes 6 & 7]]: Provide. meaningful and timely financial information and reports, 2: Complete the financial audit in a timely fashion.. 3.. Coordinate the. City's annual budget. process,. BUDGET COMMENTARY: The City's audit contract.includes a 21/6 increase for the 2012 audit.. The amount budgeted for accounting services from White Bear Township is decreased based on time billed for providing the service over the past several years. BUDGET: ........... _...�.............................................. . . .. _........... _,-.. _ _- _1111512011_.. ....... ..... .............. r2013012 ;-ACCT.-7 . 2D0.9. 2D10 ...... .: 2011 2g12 i0131112 _. __.........v�....-_... # :ACCOUNTOESCRipnON ACTUAL ACTUAL ACTUAL _...., ADOPTED -.... ......... ...... ACTUAL ... ....._.............. PROPDSED . ... ........_... CHANGr PERSONNEL SERVICES - 1......._._...:.-...._.- —................................ . '.SUPPL:fES . . 200 ...- OFFICE SUPPLIES D....._..- . 0 0 : 0 D 250 'SALES TAX 0 0 . 0. ; 0 0 0 0.00°%I TOTAL SUPPL�5 �..._.. _ ........ fl...:.............. $0 $D. $0 $0 0,00%; ..... ..... ..... ......... ..................... ...........__....----- .. OTHER SERVICES & CHARGE=S ..... i 308 -- ,ADMINISTRATION D 0. D 0; 0 0°k 301 AUO]T iG SERVICES ........... ...-_.:_....._.................... ..............,...... 7.600 ........._._............................,... B,D07 : 8,135. i .....-.- .........,...:.... . S,32D. 8;320 ' 8,480 329 _....,.......................__.-..-._,...-. ACCAi11YTihiGSERVICES - -.. ......._ .... 28,D34 ` 28,737 . 28,444.I 35,DOD. 15,$41 .,.,._- 30;000 W-14.29"/°; . 334 ' COMPUTER SERVICES 0 ;....._..-....._..:.............................. D D ...................._.:.......-_.._......_.........._ 560 ? 243 $00 9 20.DD°/o 309 ;.... . MISCELLANEous E7(PENSE 4 1 0 1 0 i D; ..... ..... .-......... 0 ............. TOTA L OTHER SERV ICES & CHARGES' W,634 $37,144 $36;579. i. $43,820 ' $24,404 ' $39080 __........ .... .... ....... .._....... ....... _........................ ........... ....-...-::.- TOTAL FINANCIAL ADIANISTRATK)N ..... ....... :.....:......._........-..-....:..-._.._...-_.......:...-.__...-......._.....:........ S35,834 ' $37,144 . $36,579 $43;820 .....,,404.-•--.........--......._._..:..w...._...... $Z4,44d ' $39,080 ... . ,-..... 18 Planning & Zoning General Fund ACTIVITY DESCRIPTION:. This department provides long range planning, day to day coordination, and design and management of programs gild plans affecting residential, commercial and industrial development. The activities include,.but are not limited to; comprehensive planning, zoning administration, design of trails and bikeways, promotion. GOALS: Implementation of comprehensive plan objectives. BUDGET COMMENTARY: Included a line item for engineering services as it relates to implementation of zoning regulations for new construction and development. BUDGET; .... _... _..... ...._-......-... _..--._..-..:..._........... 11/1512011 ;. 11/20/2012 ........._.... AOCT, 2❑D9 2D1❑ 2011 2012 ! 1.0131112 I. 2D13 % #. :ACCOUNT DESCRIPTION ACTUAL. ACTUAL ACTUAL ADOPTS} ACTUAL PROPOS®' CHANGE OTHER SERVICES & CHARGES 3DD : PROFESSIONAL SERVICES D . ❑ 255 0 ❑ Z0 O.DD°I° 303 .....-..-._.............:_... ADMISTRi TION ....__..,.......-..._-.......-_.....-........-....-..._.-._.....-...__........_......_._-.. 1;122 2,884 _.._-........_ 1,4.82 ' .....-_.-...._.-....:......:.......-......._......--......_,_.........- 3,ODa 1;325 3 OOD p.OD°h; i 302 'ENGII�ING SERVICES _.................__.....-...-._,-_.......-.,.......................-..:...................._-:......- ❑ 497 ...............-.._....--....-..-......_....,.....-...............:...-..........-...._.-..:.....,..-...-.-........................................_.-.__..; 628 ❑. ......•485 '-- .......7;Q00. ..-.....~ ....0:0a°I° 309. -....._.;........_... MRSCE4UINEOUS ........ ... ......-...._.-.._..... ..._.-..... ........ D 0 •` 0 ? 30 - 30 0.00°/° .315 _.............._ .ZONINGADMfI4TRAiION _..-...::............-..........-... .-....-.......-... -.... _:.._..:..-.:. 48 784 ; 0 -.._.................-...._...............-:....,...._... p. 7$.'....--..._-.....�........._._�:OD°/°.j 325 NPDSS TRAINING w ._ _.-..-_.._....-_................................-.._-.......... ff. ' 0 . 0 .._...... 0 -..-.......- 0 ..._........_........... ..... 0 ......... _... ........ ..... . O.D095 326 NPDES EDUCATION Q ..:. .. .. .. ._.-._a .......... ... .. ............. .....D...... ... ..-. '0.00°/°: 327 .......... NPDES ADMINISTRATION _.......... ...-._........ D .............. D 9 0 0.00%' 332 RECORDINGSECREMRY _ .....-:_-.w._...-_.-„_.-....-......................... 1,050 1,85p. .- -..-...-.-....-....._.-_Q. _ ........ 1,350 ..._...-.._.......:__0 ...._. 1,950' ............ 1.,200 1500~ -23.fl89'°f 348 'COW? PLANUPOATE 17,125. 1,774 Q ................. a:.............._:...9.:....._-.-....--0.00°kf 433 :DUES.&.SUBSCRFMNS D 0 . ❑ 0 ❑ 0 > w.....- ..-.._.-...., 0,00°/° TOTAL OTHER SERVICES & CHARGES $19;344 ` 5fi,770 . $3,715 $4,950 $3,098 $5,530 11-7296' r.... ...... ........:... � _............:. ....... - • .-..._.-.-............ C.-_APfFAL ._.......... _ _., 570 ...................-..-.......-_..-...:....._..-.......... .............. ....... :FURNITURE& oFFICEEGIU]F ENT _..._........._.- ..... -............. ❑' ............ .......... ❑ ...._......-...I...___.-... Q i .... ........ ... i.......,...-.........._.......... O i 0 ......... ......_...._.;.-.--..__...-...-.......-.......-i D j 0.00°/°i TOTAL CAPFTAL OUTLAY . ... .. �0 D 50 $0. $0 ; $Q 0.00°l°i TOTAL -PLANNING & ZONING $19,344 5fi,770 ; $3,715 I $4,950 { S3,098 i $5,530 1.1.72°l° lb Heritage Hall General Fund ACTIVITY DESCRIPTION: The activity for this department is to provide for the operation and maintenance of the City offices/meeting facility GOALS: Maintain a reputable facility to house meetings and mayor's office and a sub -station for the. Ramsey County Sheriff Department. BUDGET COMMENTARY: Line items adjusted to reflect past expenditure activity. i3ubGET: 51a❑ 1112013U72 ACCT 2009. 2010 2D31 2012`11 10131112" %..._..... # PiCCOUNT OESCRIPTIOH ACTUAL ACTiJAL .......... .....-. ACTUAL ..._..- ApOPIT3] .......:.... ACTUAL .......... ..__........-.......-_...........:... PROPOSID . CI444G6 SUPPLIES 205 CLEANINGSUPPLIES .. 0 .❑.. ..... ...❑ (.... 270 OFtiRAl1NG..... E5.. OTHER 718 : B49.......-.....-..927 ' OQ•_ 1,5❑0 ;...._..- •25:00°ki 211 CHEMICALS 0. ; 0 _........._2 0 .._......_....856 Q fl t 0 ° 0.00°% 230 ; BLHLCdNG iWTERIALS 0 0 . p_........_ .. ...... ...:................ _.._..._... _ ...._....❑ 0O% 250 :SALESTAX 9.: 0 ❑ ......-.-.. . ..._..:........._....-.......- 200 0 :..- 0. -100.0❑ i; TOTAL SUPPLIES _................ .......... ... $727 $609 . $921 ' $2;266 $85$ .: $000 31,82°Io :.-._.....'..;:.... OTHER. SFR11.CES &CHARGES ... ... ........................ :....... .- :. ... .. .....,......._....-- ....... .......:..f,..._....._....I 300 ... ......... ...... .-................ ......... ...... ..--.:......:_'....-....... `PRflFESSIOUALsmvrcES ..... ...... .:.... 3,090 ........... 1,890 _� 1,733 i _'. 4,401) , 1,217 2,00❑ -50,00°h 309 OONTRkcT sERv ICES . 1,499.: 293 1,292 2,50❑ 572 15❑❑- -40.00%e 321 TELEPHONE 1,183 1,211 ' 1,254 9,500 1.,059 ; 1,50Q 362 'PROPERTY ENSuRANcE _........_-„..: ,._._.....-....... -... _........, 662 .-..-.................._..._.....-.._...----..._..__----- 705 701 ._....-...._..__.-.,.-... 750 : .._........._..._......._.._m 175 : 760 Q.❑❑°/o 381 ELECT-RIC,". 3,705.. 3,438 3.376 i 3,900 1 .........................._..._......__................i 3,150 < 3,000 =_23.08% 383 ;GAS 1 586 1,384 1,432 ' 3,000 866 .. 1,5flp W -$0.❑❑%` 384 `RUBBISWRECYCLING. ❑ ' ❑ 00Q°/ 385. : WAT9715EWER UTILfilES i 1;179 383 383 2,000 . _Q...........-.__..__Q. 317 ..... 6❑0 . ................. :.... 70,00% 400 ; REPAPJ W�INTEMANCE- OTHER 75 332 . 1,439 soo _ 1,527 1,600 -220.00°/°j 401 REPARIWINTENANCE- BUILIJGVGS 5.326 4,436. 15,968 1 4.000 459 2;GOO TOTAL OTFiER$ER1110E5 &CHARGES ......... .......... ..-......._._-_...._.. _....-.. ....._..:_................. $18,305 . $14,072 : $27,580 `': 522;150. $9,392 514,45p : 34.78°% ._.-._ G4HTPiL OUTLAY i _ 520 : BUILOING.h(FROVEMENT5 ............. .................. . ................ . 0 , 0 1;7fi3 500 0. = 5.D0 D.00°k 570 FURt+IfFURE & OFFICE EQUfP W 0 0 0, 0, 0 I 0:00°!; 580 :OTI-IfR EQUIPMENTI&FROVEMENTS. Q i 0: .......-:.........__.- 0. .: 0 p TOTAL CAPfrAL OUilAY 3❑ ....... $0.: .......... ....... .............._ $1;763: $5p❑ S❑ $500 0:❑❑9G i w.._..__..-.:-..... _.......--.......-...._...:.................................... TOTAL GE I HALL -..-.......- $19,032 .. - $14,68? $30,264 $24,850 :`• $10,246 :`• $16,450 ; •33,80%;; 20 Police General Fund ACTIVITY DESCRIPTION: The City of Gem Lake contracts with the Ramsey County Sheriffs Department to provide law enforcement services for the City. As part of the contract, they will serve and. protect the City as well as provide public education programs and services to the residents. GOALS: 1.. Provide effective law enforcement :service to the City. BUDGET COMMENTARY: The 2313 budget is based on the contracted budget amount provided by the Ramsey County Sherif's Department. BUDGET: .......... _...._....... ........ _... ....... .._.._...._ .............................. -............,........-...,....._.....:.........-...-._ 19115f2019 11/2012012 _ ACCT.: ,UNTDES0RIPT10'N 2009 2010` ....._.-...:......-...-_.._... 2011 _-..._._ ....-- 2012 ......, ...-..-...._:;:..-. 2013 # ACC ACTUAL .' ACTUAL ACTUAL ADOPTED ; ACTUAL PROPOSED CHANGE OTHER SE VJGES & CHARGES 3dS r............ REGULAR LAW ENFORCeAwr .............................,._ ......_.-_._._.... 79,779 , 78,904 ' 80,828 85,00p. 68,536 78,525 306 SPEC14L LAW EdFORCSVENr 0 0 0 0 ..... 0 ' 5,910 0.00°I 3Q.7 D15PATCH.00575 2,466 2,880 2,832 ? .... .......... ......... ...... 3;600 : - 2,139 Y 2;675 10,83% 308 :AI]MINISTRATIQN. _._......................... _.._.. 0. :...-......_..........:..._. 0 -...._... .. -_ 0 a ....... ..... ....�. .....-. _......,O.flr]"/° 309 MiSCE_LANEOUS 0 0 . 0 0 ....._.......... 154 ....... TOTAL pT31Ei SERVICES &CHARGES $B2245 $81,584 $83,650 ` $88,000 $70;829 t 587,110 1A7°%; .......... ., ..-...: : TOTAL POLICE $82,245 $81,584 . $83;660 i $88,000 $70;828 ; $87,110. -1.01°Io' 21 Fire Protection General Fund ACTIVITY DESCRIPTION: The objective of the Fire. Protection Department is to provide fire protection and prevention services. The City of Gem Lake entered an agreement with the City of White Bear Lake for such services. The contract also provides for site inspections and enforcement of fire codes through their Fire Marshal.. Paramedic and ambulance service is. provided by the contract, but the cost of the service is not included in the contract since it is billed as a fee;for-service to the individuals using the service. -GOALS.- 1. Promote public education and. information about fire prevention and safety. 2. Reduce property damage and loss due to fire. 3. Provide emergency. medical assistance to. all residents. BUDGET COMMENTARY: The City's contract amount is based on the White Bear Lake. Fire Department 2013 budget less an adjustment for 2011 actual expenditures compared to budget and multiplied by the City's percentage of average population and average market valuation of the area served by the White Bear Lake Fire Department. BUDGET: ACCT , # ;ACCOUV `DESCRIPTION 306 ADMfNISTRATION 309 ' NI SCELI.ANEOUS 311 FRESERviCE 312 : FIRE MARSHALL SERVM 11l1512941 11/20/2012 :.._ .........;._..... .... ......... ...... ................ 2009. 2010 201.1 2012. 101311i2 ( 2013 AGTLIAL ACTUAL ACTUAL ADOPTED ACTUAL ' PROPOSER :....... ............ _ .......... so $a $0 a' a a 14.109 : 13,808 , 13.427 ;.............. ...............:.... 3,730 3.112. 3,436. CHANGE _..-...._.._......... ......._ ......_....-.:.,...... ........... ................ ... -:..-..-......--......-,; o a '. 0 15;coo -_............... ..-......._._...... 11,492 ... ....... ...... ..... ._._..-......-......_. 13,025 ;........ -7.83%; .....-.......... 4.000 3J35 ; 3,850 ; -3,76% TOTAL OTHER SERVICES & CHARGES $17,839 $17,520 $15.B63. r $19,000.`:, $1.4;627 $17,675 '-6,97%; .......... _...... .. ..... _.-._ .w TOTAL FIRE $17,839 $77,520 $18,883 !. $491004 ' $14,627 $17,675 : 6,97 . 22 Animal Control General Fund ACTIVITY DESCRIPTION: The City of Gem Lake entered an agreement with a private company for their animal control services. The contract is for service as needed. GOALS: Address animal issues within the City in a timely manner. BUDGET COMMENTARY. The 2013 budget was based on past expenditures. BUDGET: ....... .......:...._..-..... ......... ..... .... ........ ._.- ...... ....... ....-.. -..._..-....-....._...........-........._._.�. _,-- . --___,._..._ ........ ................. .... .-..........,-..._...........--...._.-..._. ...... ............ ... .._.. ..... ...... .-...-..,.._._._ _... ....... 11/15/2011 - ......- 11/40/2012 ACCT.' ................. ..... . 2008. 2010 2011 2032' 10131112 2093 # 'ACODUNTOESCRFMN. ACTUAL ' ACTUAL ACTUAL ADOPTED i ACTUAL s PROpoSE� CHANGE OTHER SERVICES & CHARGES 300 'PROFESSIONALSE3RM0 '1ASM.LANEOUS 0: 0; 0 ::.................�. _.-......._..-...-...0.._.....-... _..- .-... ... ..o:aa�ti _-.._-Ofl0°�; 309 0 42 : 0 ; _O. ................ 0. 323 :ANIN L REVIOVAL 100 a Y __a. t._...... ....- q.-.-.._.._... �00 ; .. ._._.._-0.00°/° 324 .;ANIMLENFORCEEfr Bat 56 153 1,500; 57' 300. -80.06°/° TOTAL OTHER SERVIGES & CHARGES _.... . $702 $66 : $163 ' $1.X.0 $57 $400 . -73;33°/c TOTAL ANML CONTROL $702 ....... ....... $98 ...._........ _,.-........ ,_ $163 .._........_.. $1,500.: $57 $400 : =73.33°%= 23 Building Inspections General Fund ACTIVITY DESCRIPTION: The Code Enforcement Department issues all building permits for the City. This department provides for the health, .safety and welfare of the City residents by providing inspection services to ensure that all residential, commercial,. and industrial buildings are in compliance with the Uniform Building Code and City Ordinances. GOALS: 1. Continue to provide timely andAhorough inspections, 2. Provide inspections of the City to apprehend illegal construction activities, which are riot allowed or for which no permits have been issued. .BUDGET COMMENTARY: Budget reduced based on 2012 activity and projected 2013 activity. BUDGET: _..............._....... .......... .... ... ..... ...._......-........-....._...-_....._.-.. _..... _-.._...._........:.......-._:............:-......_.... ............ _._..-._...... 111 11 1�rza _ . _ 111 2012Q i2 V ACCT:: 2008 2010 2011 2612 7fl131112.. _ 2013 m .# :ACCOUNTDESCR1PTON ACTUAL ACTUAL ACTUAL ADOPTED ACTUAL PRO POSEr3 CHANGE OTHER SERVICES & CHARGES .......................... -....... .....:..... 313 SUH.DlNG INSPECTIONS ............. _-.-.........-......................... .............. ...._..,_........ 8,559 .............. .... ..:.., ....-...-......... .._.......-...-...- 8,168 .-_......... .......... _.... 8,505 ' . 10,700 3,450 ..-.._...... 5,DD0. ,._,.- -53,27%'' 309 : MISCELLANEOUS __.....................w..:........ _ :_... .- ......... 0 : -.._- .... _-.....,..-...... 0.;... 32 ' D 0 316 BUILDING SECRETARY SERVICES ; 760 •, 827 538 I 1,000 ; 317 ........ 1.Q00 . - o.0o°I° 334 COMFirfE•R SERVICES _..,......._......... ..... . ....._._........... .... ... 504 ..... ........-.. ,..-... 504 ...--..... .. 5D4 ; 600 748 .' 800 .. 33,33:/u; 328 CODEENFORCEIANC 0 `: 0 . 0 0 o f 0: ...................:...._ D:DD°/ri: TOTAL. OTHER SERVICES &CHARGES $9;822 $9,499 $9,839 $12, . $4,515.` $8,800 : °� -44:72'. -............ ......,.__....... ...._._...-........ .. CAPITAL OUTLAY . .................. ....-- •.-........... 570 `F{JRNRl1RE& EQUIPMENT 0 ; 0 : 0 ❑ 0 fl 0.00% TOTAL CAPITAL OUTLAY $D 50 $p. $0 $D 3D ` 4.D0°6s _........... ....... ..._.._......._._......-......_....-......-..-...-._-. TOTAL BUILDdNG. 1NSPEC1IDNS .....:.:........._.._.-..-......,...:.... $9,822 $9,489 . .... ... -..... ... ...._._ - 59,839 i $12,300 + $4,515.. $6,eo0 ° 44.72.E 24 Road Maintenance General Fund ACTIVITY DESCRIPTION: The Road and. Bridge Department provide residents with safe and accessible transportation routes. This department provides for all maintenance and repair of the City's roads. Routine road maintenance is performed by White Bear Township public works staff by contract. GOALS: 1: Routine maintenance to assure long life of each street. BUDGET COMMENTARY: Most line items adjusted based on past expenditures. Road maintenancelrepa.ir budget decreased to reflect past expenditures and the City will be completing a seal coat project (funded by the Capital Project Funds) which should reduce the need for repairs on those roadways. BUDGET: 11/15/2011 11/2072012 ACCT... 2009 2010 2t}1i ..... z0 f2......_.....9313ir}z....,._.._...2013 #. :ACCOUNT DESCPJPRON ACTUAL ACTUAL ACTUAL ' ADOPTED ACTUAL PROPOSED : CHANGE i SUPPLIES 211 CFIE3tiA6CAL5 o ; q .. o .. 210 ......._.._._._ OPERATING SUPP m - OTHER . _....._.........._....... ........._................_ W.....-......_..... -....,-. Q .' ............... 0, 6 (..-.......... .O. (. -.-. -...... o ....-...........'O.OU9°1 224 ................................. :GRAVEUSTREET M AERIAL ..... _:..-....-..._......_.....:.........- .-........ 0 :. ..._....--...-.... ........_-......-,........- ..:........:. o: ._, 0 _.....-........-............ 0 I 0: p DO°/°i 225 SALTISAND .... ..............._-..... ..... �..; 0 0 .; o . a .'...-._ .,.........�_.:...............-..:0.0Q 226 ,SIGNS, SIGN REPAIRMATERWLS ._.._...:_....-._.,..-.,...... ............._........_... ..-..... 424 .-,.-.........-..._.-.........-....-.-....... 0. . . o : . ...I.... 700 0' Soo -28.57%; 250 ;SALES TAX 0; 0 ,....... 0 ............................_... 0 0. _ .. Om 0.00°/c' TOTAL SUPPLES $424 $0 $0 $700 $0 ' $500 -28.5T%s OTHER .SMVICES & CHARGES _.., _... -. _..-.-....- 300 PROFESSKM. L SERVICE 8 :.._._-._....-.._.............._. .-_.-........... 0 -.-.-....._.._.._.-...._.... 0 _ ......... ... 0 , . U .... ... .o ... ....-...a.;. ..... ...O.00°% 302 w......._-. ENGINEMING FEES �._ ......_...... ..__......_-. ..__................_-..._...- 7;003 € .-........................ ....r................-.._...._ „........._......._... 2,771 ............-.-..- 858 .. ...-. _ 3,000 9,437 4,000 33.33°/0 308 ADMINISTRATION _. .:._..._._-.� _-..._ ..-.w..._ ..._._......__......... 0' ........ _..._........_.......- .......... 0 ............- .._...._.-_.-.... 0' - Q..; 0 o r o..Qo%a `. 309 ;..-..__..-..m-_.-... USCG-LANEOUS - .... — .-;...- -----....:..._.......... ............S 0. - ............_...:.--.,._._.............:....:.... 0 : 0 " -.._.._...-......!.._.................. .....-.......... ....- -.-...._....._..... 3 327 'NPDFS- STORNNtiWTER 15,581 ? 400 : 6,972 ? 10,000 _..... L1Ga} ......._-._._....:_.. 10;000 : _. _._..,. 0.00°/ 351 LEGAL I�f]TtCE5 0.;. Q 0.; ....--. _.......--.... a..,. _ .-..._.-- .......... tlg0._ 382 .:�ECTRdCITY - STRE EI LIGHTS. 1,QT1 953 1 042 1,200 i 729 1,200 0.00°!° 385 ROWM+71NTE3WNCE 2,214 >...... •.•..3;491:.: •__ 0 5,000. 1,435 2.000 405 ROAOMA;AIiMANCFJREPAIR 2,p93 i 5,775 2,759 # B;ooQ 0.,•...... 2,000 : •75.00W 433 DUES AND SUBSCRIPTIONS 42 42 . 42 50 ......- 40. ': .......... -- -- -.,.. . 50 _.. Q.00°l°; TOTAL OTHER5FRVlCES & CHARGES $27,9.44 $12,8.31 $11.674 .............. .._ . $27,2.50 $5,541 _..,... ......... $.19,256 _...... .-29:36%i I..- ......:.. -..- ........... ..... CAPITAL OUTLAY 540.:'HEAVY NWCHINERY/EQUIP102 f 0 0.. o U. v TOTAL CAPITAL OLRLAY $o s $0 $o „•_..•,—_ $n so $o ., Q.aa�° TOTAL ROAD WINTUANCE $28,369 $12,831 $11.674 . $27,950 $5;541 $19 750 -A,34% 25 Ice &Snow Removal General Fund ACTIVITY DESCRIPTION: The City's lce and Snow activity is responsible for the control of ice and snow on City streets. The activity provides control in:a safe and cast effective. mariner, keeping in mired safety, budget, and environmental concerns. The City contracts for this activity, GOALS: I. Remove snow as quickly as passible to provide all residents with safe access. BUDGET COMMENTARY: The budget for ice and snow control was reduced based. on past expenditure amounts: BUDGET: ............. ... ... .... ..... _.. ....... ...... .... _ .. _ . .... ... . _....-........ �...... .... _- _ ...-..................... .- ... ......... ...... _.- ...... ..... ... ... ... m - `. 11 _...._ - ACCT. _.:................ _....... -.......... ....... .._..-.................;.-....,. 2009 .........,.-......-_....-...__..........., 2010 2011 .,.......:-.-......._...........,. 2012 10l31112 2013012 # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTER .......... ..::.... ACTUAL : -: _.. PROPOSED ; -. -.-.-_.:...:.-....... C.HANGE SUPPLIES . 225 :SALT SA ND 4;160 6,265 3;376 10,00 0 2,772 10,000: 000°/a 210 OPERATING SUPPLES - OTHER _..-._._r..._..-_........_._................_-...._........_.................. 0 _..-......- ..._..-..... 0 --.-......_.-:..:-......--...._.._....._..:-.....--_..-....__........... 0 q a 250 5A3 £S TAX 276 i 432 255 :': 715 _.. 19.1 ;' _...-. 600 • TOTALSUPPI. S .. _..... K435 $6;697 $3,633 . $iU,715..' S2,9B3 $10;6Q0 -1-fl7°%; ...... .-........ ......... -: OTHER SERVICES & CHA RGES 309. MISCELLANEDIIS.......,:. _ - ...................... ..-....................... - . -. ........ 3 ....... - i3 0 ..s ... Q. ' .. ... - .. .. q ...... Q.OU°% 400 :REPABRI61 TNT NANCE- OTHER o 0 . 0 .fl _.._-. .......... 404 REPAIR1M NTEMNCE= CONTRACTUAL 10,322 ' 16,942 ; 84975 75,{Ifl0 :,' 6,180 :' 10,600 : -33.33°6 TOTAL OTHER SEW ICES & CHARGES $10;322 ' $16,942 $8,9.78 ? $15,000 $6,180 $71,000 . 26.67°/°j CAPITAL OUTLAY - 540 HEAVY MAGHIIYI3iYlU1PI+fT 0 : 0 : 0 T:..._ Q .............._-.:....... 0 ....... _.... .... .._.-... 0.: ........ .._.... _............:` 0.009G:`- TOTAL CAPITAL OUTLAY g0 $0 $0 $0 ' $0 $0 ' 0.0096 TOTAL !CE& SNOW REMOVAL $14,757 '. ....... $23,639 .. ...........:..... $12,611 .. ........ $25,715 ... :. $043 : $21.600 -16,00% C. Parks Maintenance General Fund ACTIVITY DESCRIPTION: This department provides for all maintenance and upkeep of the City's parks system. Township personnel, through a contract, perform all labor and provide the equipment for maintenance. GOALS: 1. Routine maintenance of parks. BUDGET'COMMENTARY: Currently the City does not perform routine maintenance. of parks and therefore. there is no expenditures: budgeted for this activity. BUDGET: _....._.... .._.. ....... ........ ........_..._.....-........- ........:......-... - .......... ...... _.._-.._.............._..._._ __............................ ........._.. 1111512611...-.....:.............._..:.,...17rxorzol2 ACCT. ....... _.... ......... ...... . 2009 2010 2011 'L 2012 10131112 :' ..... 2013 99 # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTL A ACTUAL .. PROPOS®: CHANGE SUPPLIES 211 : CFE"L5...........:....:......._.._.._.. i... ......... 4 Apo/° 210 :OPERATING SUPPLIES - OTHER ❑ ..... 0 0 ? D 0;0:00°ti LANDSCAPING MATERIALS. ...... .... ..._.--......_ -..... ..,.. ..... . 0...,-. 0 0 D 0..,.-__...........-_.O .........:..._.....-..60'ti 225 SIGNS; SIGM REPAIR MATERIALS 0 0 0 . o D. ❑ . p.p❑°/o 250 . SALES TAX 4! 0 0 0 i U 0 p.e7❑°/,Y ;TOTAL SUPPLIES ...............-......... $0 _ ... 5Q ' $0 5❑ to ; so : 0100% ............. _.............._... ...... .... ..... ... .....- . !. OTHER SERV ICES & CHARGES'... i. .............. .......... _....-. _...._....-..._..... ... 300 ..................... ... PROFESSIONAL SERVICM _....:. .._ ., _._....,... ....-_..._...-._.........................:._..... Q. -- .,. _..- _........... 0 . ..... .... _ 0 ❑ 0 ; p 404 ?ARK MAINTENANCE- CONTRACTUAL y:w-._....._....._..:.... _ _.. _.-._.......:................ _ . 0 - . _ ..... 0 0 0 6 0. 0.00°/° 40Q 0 D {= 00k€ 309 NiSCELLANEOUS 0 0. 0 0 0 ......_ 0 - . ...0.�MN1 _... °_. 0-00 /o; .._......_..--...-_........._..-._._ TOTAL OTHER SERVICES & CHARGES ....- .:_........_.....- _... $0 .. $0 . $0 $0 $0 $❑ 0.0(3°/0; GAP$TAL OU AY 540 HEAVy M4�ylEQUIPlJlENlr 0. p o 0 U. 0 0.00°� 580 OTHER EOUiPMENVIAPROVEME NTS 0. 0 0 ' ❑. ❑ TOTAL CA. PfrAL OLfTLA....... $0 : $D $0 $U $o $o oxb%i TOTAL PARKMAINTENANCE $0 $0 : yo - $0 $D ; $Q O.DO" . 27 Operating Transfers General Fund ACTIVITY DESCRIPTION: This department provides funds that will be moved to other City funds to finance other City projects or activities. .GOALS: 1. Finance other future City projects with as little tax impact as possible on City property taxes. BUDGET COMMENTARY: Over the last two years. the City transferred. fund to finance road improvements of which the work will be done in 2013 and the possible treatment and prevention of the Emerald As Bore (EAB) and other unidentified projects. No transfers are planned for 2013. BUDGET: _...._-........__.:.._.......... .._.......................................... - ........ 1.111512011 11/20/2012 ..... ........ ....... _........ ..... ._.....__..._-__ .... .................. .... .-......... ..._ - _-... _ ._ - ACCT. 2009.2010 2011 2012. 10/31/12m 2013 _.._...._.-......%......-- ............. ...._. _.......... - # :ACCOUNTDESCR1PTON ACTUAL ACTUAL ACTUAL. ADOPTED ACTUAL PROPOSED CH4NGE 720 TRANSFERS Olrr 2004 Inprovenwt Bands 0 Improvement Fund - 401 ..................... ........I.................. • - .. ....... .......-- Road hpraverr�nts .-.......... �. EAB Treatment/Prever[Wn 0 Building "rovementslReplacerment ... 0 Future. hipravements 0 . Cky Hall Construction Fund 402 27,098 Seiner Fund- 601 125,000 0 0 0.:: 0 0. 0 40,000 ;. 40,000 _..............._. 40,000 -............_ : ........ .... ,....__.... . =100.00%- 0 10,aa0 ' 10,000 ....... .............................--.-:.........- 10,000 - a : -:. -100.Go% 0 20,000. 10,000:: 10,000 ' q 100:00°k; 0 ..............-,_..-... 0 0 40,000 0 Q-00 Q. a a; _.-.._._.._.. a ... ................... s �.... .... _...., Q.ao%! 0: 0 Q 0.00%: TOTAL OPERATING TRANSFERS 162.098 b . 70,000 f. 60.000 : 100,000 ; 0 .29 PARK & PLAYGROUND FUND SPECIAL REVENUE FUND ACTIVITY SCOPE: The purpose of the Park & Playground Fund is to assist the City in meeting park acquisition and development needs. Revenues are collected from developers or property owners that develop their Properties. Fees are based on assessed land value or number of lots available. Special. Revenue. Funds, including the Park & Playground Fund use the modified accrual basis of accounting, that is revenues are recognized when received and expenditure. at the time the liability is incurred OBJECTIVES: 1. Acquire and develop .current and future parkland property. 2.. Provide recreational facilities to all residents; including trails and walkways. MEASURABLE WORKLOAD DATA; 2010.2011 2012 2013 ACTUAL ACTUAL ACTUAL ESTIMATED No measurable workload data has been established for this fund. BUDGET COMMENTARY: Revenue source is park dedication fees paid on new construction and/or developments, interest earnings and an operating transfer. At this time there are no park improvements or equipment purchase to be funded from the Park. Acquisition. Fund in`2013, 30 BUDGET: i RE11ENL1EE I D E'r i 11/15/2011 11/2012012 ACCT,1 2009 2010 20.11 2012 1 10/31112 I 2013 _ _.._. _.W... ..._-:.--......_........._.....-....._._......:--_..........................._..........._,... _..._.........:_ ..-._ — _........-..... _....__..__-.-.-....._.-..._..- # ,ACCOUNT OESCMPTION ACTUAL ACTUAL i ACTUAL ! ADOPTED. ACTLiAL ; PROPOSER CHANC { MSCEL LA NECUS ..............._._:.,-.._._.._...._......-_..-...-..-.-.......-....._..._m_W..-._..;_- 33604. {GRANTS 5q $0. i__._..-.. $n i _ ...-... ...m I $0 , .-..._._.-...__._ $0 ? _..-.' $0 i. _............ 0.0096 .34765;PARK DEMATIONFEES :0 ... ... o f ._. o I o f 0 p 0.❑o°/° 3621Q:!INTEREST INGDA E 585 ...._._.......... 549 - 47& i ;-._........ 377 ' .,........_..-..; ..__..._._.._:......,. 422 ' 350 1 -:_..._.,-:...- 7:1fi°/v ............... 36200;MSCELLANEO US _._,.............-...-...-.._........._._....._... 0 0.; �..._........_..-..._.... o _. Q t ......._._..................._.... p i . ❑ •' 0.009° 1.19200 JRANSFERS.N Q ' 0 ? .0 ; 0 ; 0 0 O;OQ°!v E.- TOTAL K4SCELLANEDUS ;...._...... _.._. _..... ........_...._...-....._...:..-..- ......... .:--- _._. $585 $549 1 -. - - -. $473 ' ..._........ .$377 ± __..... ............ $422 .. . $350 TOTAL R>=11QJUES $585 $549 i $473 i $377 ; $422 ! $350 i •7-16°k , S I C(PENDTTURE BLDGET . _.._..............__.....--.._.._._, iSUPPLES w... _.. 1 _.-..w...__. _..__...._............ i o-.._ r _ _.._._m...__._...-.......-.....,.-.... ..-..._-..._ . ...- 210 'OPERP�TI1dG:SUPPLIES- OTHER $0 = $Q ! $0 50., $0 j $0 i ❑,00°/v: 235 ;LANDSCAPpVGMATBt1AL5 ❑ 0 s 0.i: 0.l._.__..-....-.-..._,G. _...w..._. ....r _-_-�...uQ% 2z6 ;SIGNS & SIGN _.._.... �_.. 0 o I o ; 0 ! ❑ ' 0 _.w._..- 0. U6°!o 250 !SALEST'AX 0' 0 Q i 0 f _-.__a- . TOTAL Sl1PFL�5 o-...._.. .._-...w_........ .... $a....-.-_....-.....o..1 $o € $o `s 5o gfl [ ...-.....�_-..._...-..-.. _......._...--_._.___ ..!..... .... -................... .... ................._....,.._...._.._........_„-5....,..-_.-.-.-.....- .... 0THE3� SFf{VIC>=5: CHARGES ... ....... ....... ............ ............... ......... ... -..- ..-.-....... -...........-.-.........:_....__........ iENGINEMNG FEES _.,.-......,._..__..._- ....,....,. ._............-. ......__......_......_._.. .. .. _ o ...__ ...... ❑p .. ..... - ...__ ❑ _ ........ ...._........-,._. 93Q2 vpM 30a f LEGAL FEES 0 :1 I... ❑ 0 i 0 - 0 0 W 6 OU96 300 PROFESSID4L SERV]CES 0 ; 0 0 0. ! 1.,...--.-.----... Q ;_m.-r........_ 400 jREKIPJWINTENANCE-OTI O:r 0 0 ....._..-.___... 60oIv 540 EQUIPNF3�fr -...... _.. _ TOTAL OTHERSE}ZvcEs 8 CFLAkbEs �. .-..-.' .. ........_.... 5❑ .._.-..-..-...-....-F.-......_.....-.......-�......-,....--...--..-_..-i $4 € $0 i r $U ; .............. $0. ... ..... 5Q .. _r._.._.._..-._.. _.._-....�-..-.... _CAFiTAL OUTLAY - ..- ... ........ .. ......- .._..._- _.-.... ............... ............ .........._._.....:.._:._..-... 510 LAND ,.. f - ._..._..._ ..._......_.- ..,... -- - _.._. ... ..-._._.... _ ..,..... ........... 580 OTHER 11APROVE NTS Q ' 0{ ❑ ; 0 i .., 0: 00°/° 720 iTRANSFMS OUT Q 0 I 0 0 Q .,._..._ __... O,aQ%v i ;TOTAL CAHrRL OUTLP Y....: _..- . _.-._.. -_ . $O 5❑ $0 j $0 $p $0 o9❑°I ...;.- - - =-•-..........._......... ...� ._ _ -.... _ ........ :TOTAL IXF ES 8fl. s $0.. l $0 $0 i $O _ .......%o i $o 0.00 I j...:_..._.._......-...__...__._:,.w-_,„,._..........,....--......_..._...----__-......_ ..:..... ......... ! ...._._.._-... $ i i :........._._.. �_...__...__.__-___....._...,,.___,_....._-....._..._..........._.._...-.._!_..................... FUND MLANGE-JANUARY 1 ........... $36,437 ........._...............- $37,022 . $37,571 .._..._.....-�-•--•.._..-._...!_. $38,Q44 -._.....-...:._......._..._...__-.......„_„_-s $38;❑44 $38,48B q{CE55 REVBJLOIIBi IXFENDITIARES ' $565 { $549 i $473 i. $377 1 $422 : $350 FUND SALANCE- DEGEM3ER.31 •: s-..-...._._._----._....-....µ......_........._ .. __...--.---- $37;022 i $37,571 $38;044 I $38;421 $381466 i $38,816 1.03°% FUTURE IMPACTS: The future budget impacts will depend on the type and scope. of park and. playground improvements. 31 THIS PAGE INTENTIONALLY LEFT BLANK 32 DEBT SERVICE 33 FUNDS DEBT SERVICE FUNS DESCRIPTION: The Debt Service Funds repay the outstanding debt obligations of the City of Gem Lake. Debt service funds use the modified accrual basis of accounting; however, the cash basis of accounting will be used for budgetary purposes only. The. cash basis is used for budgeting to ensure that.sufficient cash will be available to make required payments on.the Co's bonded indebtedness. On pages 77 through 80 are the City's. bond payable schedules as of 12/31 /12. OBJECTIVES: Retire all debtin a timely basis as scheduled, MEASURABLE. WORKLOAD DATA: 2010 .2011 2012 2013 ACTUAL ACTUAL ACTUAL ESTIMATED Bond Rating Non -Rated Non -Rated Non -Rated Non -Rated Dec. 31 Debt Outstanding (in thousands) $1,354 $1,255 $1155 $1,452 Net Debt Per Capita $3,444 $3,194 $2,939 $2 077 DEBT LIMITATIONS: All Minnesota municipalities {co.unties, cities .towns and school districts} are subject to statutory "net debt" limitations under the provisions of Minnesota Statutes., Section 475..53. Linder this provision, the legal debt limit is 3.0% of the assessor's market value of the municipalities' tax base. Bond issues covered by this limit are those that are financed by property taxes unless at least 20% of the annual debt service costs are financed by special. assessments or tax increments. At present the City has one bond issue that is subject to the debt limit: the 2007 Capital Improvement Plan Bonds. The City's current legal debt limit and debt margin is as follows: Legal Debt Limit.(3%. of Estimated Market Value) $2,444,292 Less: Outstanding Debt Subject to Limit _ (775,000) Legal Debt Margin as of January 1, 2013 $1,$$9,292 BUDGET COMMENTARY: The City's debt consists of two improvement bonds, which are repaid through special assessment levied and a.capital improvement plan bond for the construction of Heritage Hall which is repaid from a property tax levy. 34 BUDGET: _.......... ....... .__._._.._..r..__.....:...._........._.........._.-.. _.. - REVENUE BUDGET _._................. .............._ ..._._......_..__..,........._...._..- _ ........_.. '{.1115120.1.1 1 - ... ...... 11]20/20'12 1 ACCT. 2009 2010 2011 2012 1QI311.12 2p13a..........-. I: # iACCOUNTDESCRIFTI ]N ? ACTUAL '. ACTUAL ACTUAL ADOPTED ; ACTUAL PROPQSB7 ! CHANGE- PROPERTY TAXES ! +.............. .s..-.....-. .. ..-.......-.. ....-..... .......... .. ............ .. .. ..-..-.. ._,......-.-y........ .. .. .. .. ....._-... ... ` ..................:.........._... - ...-- ......-. '; j 31001:CURREMTAXES. _._:..-..,_. _.__..... $2.1,708 $48,570 .' $46,965 $51,300. $21,805 = $60,700 1 -1.17% .................,......_.....:............ 31002;DELiNQUENTTAXES 2,491 ....,.-.._.......-.m_..-.. 383A (359). 0 2,197 < 0 0.00°k 31003 FISCAL DISPAR(Y TAT( ........ . .._._.. 610 143 519 0 ; 662 0 0.00% ...._.........I ..... _....--------- ------- .--- ............._.._._._;.-....._.-.._.............;....._..........._...._......._.. 31004 ..PENALTIES & INTEREST 0 . '...-......,...,.__....-.....__..._ 0' (47) .e...... 0 '•• 40 m-_.-..__.-._..+......-....-_._....__ ..! TOTAL PROPERTY TAXES ..............;..-..._._-........ r_._. ......_.-.._._............ _ $24.,807 ' $50,096 j $47,078 $51,300 s ...................... $24,704. ; $50,700 ? 1.17°/0 f-..-_•__•!__-' _,_. __._m........_...-... .._`.._--...........----- I }. SPE�CIALASSESSMENfS _..: .......... ............._ .. -..- 36901 8 OEC44L A SSESSMENTS _.-.....,.,.-._..._.._............... _._ ......,.....-............. 101,153 _...._.......-.._.....;.. 55,642 53,6.96. _......-..-.....--.._....;-..- 66,624 .- ... ....... _.............. 32,642 _.m-...........<_..._..._.._..-...„_....... 55;241'; -2.44% -.m._....,._..-...._.. --- 36102`DELINQUEI+TTSPECIALASS ESSMENTS i _...-....-........-..__...-..:........... ........_....-..-..-,.......-..._...:........- -....... - 1Q6 ..............-. _.-._. 0. •` _.._...- _..... .....,-...._......._ 570 0 ; 11,59fi 0 i 0:00°/0 36103: PENALTIES & INTEREST .,..-_......_-.._...._ ._..-.-_.e....._........-.......!... 22,602 ' a _.._.-.-._.-......__.,.....,.......-....., ......:........-.__.,.:'-...............-.-.- 18,009 15,575 .,...,_............_...-._..._ ._... 13,403 ......................' 1,954 _.-..._..:...0 9,5.41 -28.81°/° 3610.4 SPECLALASS ESSMENMS-PREPADSNR '• 0:: 0.1 31534 . .... 0.I ................_m-.__.,_.._ 5�301 i ........:... Q ..... 0.00°loi TOTAL. FINES & FORFE71"S _.._.. ........ $123,861 $73,850. $69;841 ' $70,027 1 $46;192 $64 762 i 7.49°%= i. MISCELLANEOUS. _._....-.--,............ ...... ....... _ ..... _.. _......-......_._.. - -.. ...,.._... ....... ..--....-..._..-.:.- 36210.' INTs0T.EARNINGS __................... 5.126 ... ............ -..... 4,231 ....... ....... 3,244 : 3.762 2,741 - 2,342. -37.75% 39000 iMISCELLANEOUS _.._:r..._:..c_.......... .,....._.__..._.......__.._..........,-..-...-.._.........y._._.._-...-... 0 ..._......._...-_....._ 0! ._. 0.. ,.:............... ............_._.-........,.-.._............-......-..., 0 0 p' 0,00%; 39200 i BOND PROCEEDS 0 0.! 0: 0. 0 ..-...__:....._._....r.......... ❑ _........ ............ O:QO°k' 39300:.TRANSFERS IN 0 - ❑ ': 0 ' 0 ; 0 0.1 0.00%' TOTAL MISCELLANEOUS '; $5126 .` $4,231 .I $3244 $3.,7fi2 E' a2,741 $2,342. 37.75°Io TOTAL REVENUES $153,783 $127,977 $120;163 $125,089 $73,637 : $117,824 F -5;81%j . ... ...... .... .M_.................-.._ .._...-._....--....... .......... '......_.-._.._._...._.-...,-...._..... EXPENDITURE BUDGET r -..._.-.. .... ... .......... CAFIPAL OUTLAY ._..._......... .... . 601 BOND PRINCIPAL ...._-,....... ......._.-_....�............ _............ .................._.......-...,..... 59,156 ..........-.._,...-....._..-..... 91,179 ....... .,....-............:...--. 98i276 1.00,452 ' 100,452... 102.710.1 2.25% 602 ' BONS] INTEREST 61,686 _-... -... 58,203 ........................ 64,539 5D,688 , ,._..,,....50,686 68 46,754 's ,7 7,7E°/0' 603 ' FISCAL AGENTFEES 550 . 550 = ...... 550............. .-w.. _.........-.-....._. ..-.....€.................._ -.%. WkSCELANEOUS ❑ ❑ ! o .... .._.... IW...-.:._:_.....:................-...__..._.--.....-_. 720 'TRANSFERS OUT .-.__:...._....-............_...._-...-._...-......'.._.............--.._........, ....-.... ..:.._.-- ....... ..._..-..._...-' ...p701 --.' .:._._-....-...p.-.;.0.❑..°�...- :. v i ❑ :` 0 : Q 0 0 0,009i TOTAL CAPITAL OUTLAY '$1.51.192 $149,932 $153.365 $151,790 $151,69p ' $150.,114 -1.10°I° +.,......- TOTALEXPBdDTTURES ............. _....-..-............ . $1$1,392 $149;932 $153,365 $151,780 ; $151;690'. $150,114 I -1,10%, _.................._........... ... . _...-.._.....-........... -.-... _........................... ...--e.._. -..-... ........ .... ...... .................. r , %FUND BALANCE- JANUARY 1 _. ....._..... ......:.w............:.._.._......._.-._...........__......... $374,404 ' .... .... .._.............:......................._,...,........-........._.-..-.w..... $376,805 ' $354,850 ` $321,648 ± $321,848 : $243,595 I B(CESS REVENUEOVER D(PENDITURES $2,401 ($21,956)5 ($33;202) -...........,.-.....-_.._ ($26,701)1 ......... .....,......_-.._.....-.................. ($78,053) _..- ($32,290)j -.- ._.._..-_.. FUND BALANCE- DECBSER 31 $375,805 : $354,850 $321,648.. $2.94,947. ' $243,595 j $211.305 -28.36% 35 2004. IMPROVEMENT BOND FUND DEPARTMENT: 2004 Improvement Bond SUPERVISOR: Finance Officer FUND #: .302 ACTIVITY #: 4700 ACTIVITY SCOPE: The 2004 Improvement Bond was issued to pay for the: construction costs of the Scheuneman Road sanitary sewer and roadway reconstruction project.. OBJECTIVES: 1, Pay debt payments on .a timely basis as scheduled. MEASURABLE WORKLOAD DATA: 2..010 ACTUAL. Bond Principal Retired $56,17.9 Bond Interest Paid $14,463 Special Assessments Collected $41,523 DEBT PAYMENT SCHEDULE: JAN. 1 DEBT YEAR DUE OUTSTANDING 2013 $229,923.00 2014 $167,213.00 2015 $102,161.00 2016 $34,680.00 BUDGET COMMENTARY: 2011 2012 2013. ACTUAL ACTUAL ESTIMATE $58,276 $60,452 $62,710 $12,366. $.10,190 $7,932 $32,642 $24;385 $4.0;641 PRINCIPAL.DUE $62,71.0.00 $6.51052.00 $67,481:00 $34,680,0.0 INTEREST DUE $7,932.34 $5,590.34 $3,161.34 $641.17 This fund will receive its revenue from special assessments collected from benefited properties. The only expenditures are for the annual debt service payments on the debt:. 9 €3U©GET: ---._...................... - - REVENUE BUDGET . - .- .......... _ .. -.... _._ _-_- - - 1 tr1512D� 1 _ .. _.. , -. _ _ _..- ..- - 11/20/2012 _.. . ACCT. ...... ------------ ... ------._....__......-._..._........._....__._.................:........._.._._.. 2009 2010 ...... 2011 2012 10I31112 2013 % . '. # 'ACCOUNTDESCRPTION ACTUAL ... _....w.......,....:_.._...-...__.-...._.:...... ACTUAL ACTUAL -._._..:._................_._... ADOPTS .! ACTUAL _...........a.....__. m..._.........: PROPOSE i CHANGE SERIAL ASSESSIASNTS 361pi;SPECIAL A55E55MENTS�CIJRRHdT $53,561 541;523 $32,642 $44,641 24,385 $40,641. 3 O.OR%K 36162 SPECKL A5SES5MENT5 DELINQUENT _ .......... ......... .. 106 0. 89 _ .v_ _ .. 0 11;596 - 0 _ 0.00%I 35103 PENALTEES & i n:RE5T _..._ _._....._._......_.._.-.....:.._:..:.....-._............_..._.......--...._ 15,199 12,342 ' ......_-................<....-..-......-.....:..._ 6,2fi1 -..-. 8,128 1;954.i _ 6,096 i. r _r 25.p0°k 36104 SPECIAL ASSESSMENTS - PREPAIDISNR 0 0 -._........._.......-:.............._...._-.._:._._,...M..:...._-._.-...._..__....-._._ 3.534 0 6,301 . ...... 0 ... ............ .... 0.00°/o i TOTAL. FINES & FORFEITS _......_:.............._....:.........._...-........._... $78,867 ... .... . $53,864.' $44.526 ° $48.769 $43,236 ;` $46.737 ! 4.i7"h' -._-.-__......_------------- .......... :.... .........._. 1._.....-.. MISCELLANEOUS �.._..-_ ........ _.--.... _.._;.....__....-......._._._...;. .._.........-.._._.-...-....-.-.-... ....... ......... ..... _,..--..-......_.....-.._.-..--._.._-...._.._...._..._._;._.._.......-._.- -...... ...... .-..._........s...._......----...._.., ....... ....._-........,_...... ........ ..... ... __._..--_.._.-......: ......... !_..m.-.....-..._..w-_q.-.. 3621❑ INT eSTFJIRNINGS 1,968 : 1;622 ;_...- ,_...-.----i,346 44Y35°Io ........_:-...-___.......-_.._............ ... _.._......-...-..-;. _..-........................ 391001 BOND PROCEEDS ❑ p .__1,131 0: ....•...-...•.-._862 0 O _..-_.....__.74g•,i...._._._., ❑ = 0.❑0% 39200TFtANSFERS NI. 0 p 0 0. 0 0 i 0:00°k TOTALmr-ELLANEOUS .-...--........-._.............. $1,968 $1,622 .. . $1,131 $1;346 $862 ; $749 -44,35% TOTAL REVENUES $80,854 : $55.487 $451657 : $50,115 $44;098 $47,486 [ -5.25% EXPENDITURE BUDGET _..-.. CA OUTLAY € $0.0 ;BONDPWNCEPAL $54j56 $5.6,179 . $58.275 $60,452 i 560,452 $62.710 S 3.74%` 610=B.ONDUTEREST :.........:... .... ....... _. �.......:......-........... _......................-..... 16,46E _.........-14,463 1_.. -..-_12,388....-..-.-....�0;190 ......,_ ..10,190..., ..........7;832. .._..... -22.16% 620 .'FISCAL AGENT FEES .... _..,..-..........-.-....... ..:,-.. ..... ....:.,....:... .........-...... _....... _ 0 .... ......._._.0 ' 0 50........ ... U. ...._.--.-.....SD.-.i._....-.....-..0.00%; a 720 :TRANSFERS OUT .0 _..;_.-_-..._......._....-..:-..•--...._...._v..._... O ❑ fl -..._.... 0 . 0 .......... Q.00% TOTAL CAEITAL OUTLAY $70.542 570,642 € $70;642 $70,692 $70,642 $70;692 •' O.OD'!°; _._..._......... ..._.._:.:._....._._............._...-._..-......-_.........-...._.__.._-._...-.:-.-.-..........-..._.....-..._.........._......... TOTAL B(PEH]OITURE.S $70,641 : $70,642 $70.842 $70;692 1 _...... __.......... $70.642 .._......-._.w._...._......._.._... $70692 0,00% ,FUND BALANCE • JANUARY 1 $136,810 $1.47,022 $131;8E5 . $108,861 ► $108,881 _ -$80,337 EXCESS REVENUE:OVEREXPENDITURES: $10,21.2 . ($.15,156)s ($24,9B5)= {$20;5T7j ($26,544} ($23206].. FUND BALANCE- DECEMBE R31 V 2007 CAPITAL IMPROVEMENT PLAN BOND FUND DEPARTMENT: 2007 Capital Improvement Plan Bond SUPERVISOR: Finance Officer FUND. #: 304 ACTIVITY #: 4700. ACTIVITY SCOPE: The 2007 Capital Improvement Plan Bonds were issued to finance the construction of Heritage Hall. OBJECTIVES: 1. Pay debt payments on a timely basis as scheduled. MEASURABLE WORKLOAD DATA: 2010. 2011 2012 ACTUAL ACTUAL ACTUAL Band Principal Retired $15,000 $15,000 $15,000 Band Interest Paid $35,355 $34,755 $3.4155 Property Tax Levy Collected $49,570 $46,965 $21,805 DEBT PAYMENT SCHEDULE: YEAR DUE 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 20?3 2024 2025 2026 2027 2026. JAN. 1 DEBT OUTSTANDING $790,000.00 $775,000.00 $76.0,000.00 $745, 000.00 $730,000.00 $680,000.00 $630.,000,04 $575,000.00 $520, 000.00 $465000.00 $405,000.00. $345,000.00 $280,000.00 $215,000:00 $145,000.00 $75,000.00 PRINCIPAL DUE $15,000.00 $15,000.00 $15,000.00 $15,000.00 $50,000.00 $50,000.00 $55,000.00 $55,000.00 $55,000.00 $607000.00 $60,000.00 $65,000.00 $65, 000.00 $7.0,000.00 $70,000.00 $75; 000.00 38 2013 ESTIMATE $15,00.0 .$33,555 $50,700 INTEREST DUE $33,555.00 $32,955.00 $32,355.00 $31`,755.00 $30430.0.0 $28:380.00 $26,213.75 $23,931.25 $21,621.25 $199177.50 $16,597.50 $13,878:75 $1.1,035.00 $8;065.00 $4,950.00 $1,687.50 BUDGET COMMENTARY: This fund will receive its revenue from a property tax levy. Ah.nual debt service payments are the only expenditures budgeted in this fund.. BUDGET: REVENUE BUDGET ...... "........ __...... _............_.. ..._... i4[i512Di7 _ . ... ... ..... "... _....".. 11I2DrP01z € _.............. .... .ACCT. _._:..__.._"..: - ---...._. _................... 2009 _.".. 2010 2011 2012 19l31112 2013 °I°. # ACCOUNTE7ESCRIPTION _.."_...._............_.......... ACTUAL ACTUAL ..."....__..:.__...".._.__..._._.._" ACTUAL ......._..".__......_....... ADOPTED ACTUAL :.PRO :..."_._-._".. ..... ..-..._...:._.._"...". CWANGE PROPERTY TAXES. ...��..._"._.._...__._..._.....-._..M_....-........"...._"..""...._."....".......-.w 31QO1CURRENTTAXES _...._....w...."..-_.._.........:_....."._._ .........."...._....."_.:._.... ------------ w...._._.""r.."_"_...._._........ $21,7D8 $49;570 ! ... _.._............."..__.".."...........,......"...".......","...........,..............._.._...".._....._........_.._... . $48,965 $51,300. $21,805 ' $50,700 31002 DELINQUENT TAXES _ ............. _..._....._. _.". . " _..." ".-." ..... 2,491 383 (359}' D 2,197 . 0 000%. :,310= FISCAL USPARMES TAXES ........"._.._" .. 610 t 143 519 : ❑ j 662" 31 D04' PENA LT1ES & INTEREST _ 0 . ...... ...........":...."......... 0 ' .".....,."......,....-. (4.7) ........... ._..."_....." 0 .."........_ ......- 40 0 -.:___._ 0_00°ti TOTAL.FINES & FORFEITS $24,807 $50,096 $47; 078 .' $51;300 $24;704 ' $60,700 ! 1.17°/0 MISCELLANEOUS ? _............ ... .. 1,200 . 683 696 .: i 000 ! 616 ,'• 520 ; -48 00% __ 0 _, .. 9 r 0,.,.-_ -.._"..,..w..."_8.. _......_"...: .0:001° 38200 TRANSFERS 6J 0 0 ;. 0 0 ; 0 [ 0 # 0:00%6 TOTAL MISCELLANE•OVS $1.200 $683 $696 ' 31,OOQ $6.18 : $520 48 0[i% .............. _......... _.:."...."_.__... ....... .... TOTAL, REVENUES .,.....-.-...... ...... .;.........._ $26;007 . ........".." ; $50.779 ' .............. _. $47,774 $52,300 !. $25,320 $51,220 ? -2.07%. EXPEND URE BUDGET _.... .. ..... ... .. ........... CAPITAL OUTLAY _. ""....."".._. ...."......_._..".."....._....._.__..." .._._........ _ . .. _...""._"....." 600 BOND PRINCPAL _._,. ".... _......__........_.._.._..... ... ...... .._.........,. ................. $15,900 .... ..."..._......_..._......."._.-_:._......"..._........._:..... 515,000 $15,000 $15,090 1 315,990 $15,000 610 'B.aNOINTF3tE5T _.._.,.".__._..... "..._ ................... ....._.....;........ - 35,955 :. "................ ..... 35,355 ....._. " _..."......... 34,755 ; ...... ._.._........ 34,155 34,155 ..:........".... M."_.::.,_...._"_..... .. 33,555 __......_. __.......... -1.76%, 620 NSCA L AGENT FEES .... .."....... .._ ...".-...._... 550 550 550 550. 550 550 720 'TRANSFERS .4UT 0; 0 0: Q' 0 0 TOTAL CAFrTAL OUTLAY $61;505 $50,905 $50,305 ' $49,706 $49 705 ' $49,105 TOTAL EXPENWURES . ..... ...... .......... _ ...... . ". "."... 55..1,5D5 $50,905 ' $50,305': $4.9,705 $49;705. $48;1 Q5..; 1.21 . _.---...._ _ ........ ._... ..."" .._.._....-"..""._... i.......... ..:................. .... _...._...."_...".."._..".- .... .. .". FUND BALANCE- JANUARY 1 ..... __........... ...__.........-...._W�_...__-_._..._"_....m.....r......,.,._:;..._"........_:..-...._..-.._-..._._..."__:.:..".:_."._...._ .. ......" ...� . $108,138 - $63,638 $83,512. ` :_...............,..._.. $80,981. ;F $80.;981 $5fi;696 _.. iEXCESS .REVENUE OVER EXPENDITI RCa ($25,498) ($126) ..._.....-......":.,.,...._.._:.._.._.._.._..:_"..._._ $2,595. ($24,385) .....................,-_..._."".,_..._.:."........: $2,115 FUND 13ALANCE - DECBMBER31 }. 583;63B $03,512 ! $80.981 $83,576 ! $56;595 $58,711. 29.75°/0: 39 2006 IMPROVEMENT BOND FUND DEPARTMENT: 2006 Improvement Bond .SUPERVISOR: Finance Officer FUND #: 303 ACTIVITY #: 4700 ACTIVITY SCOPE: The 2006 Improvement Bonds were issued to finance road improvements on Big Fox Road, Little Fox Lane,. Haven Lane, and Tessier Road. OBJECTIVES.; 1. Pay debt payments on a timely basis as scheduled. MEASURABLE WORKLOAD DATA: 2010 2011 2012 2013 ACTUAL ACTUAL ACTUAL ESTIMATE Bond Principal Retired $20,000 $25,000. $25,000. $25,000 Bond Interest Paid $8;385 $7,418. $043. $59267 Special Assessments Collected $14,119 $21,054 $8,257 $14,600 DEBT PAYMENT SCHEDULE: JAN. 1 DEBT YEAR DUE OUTSTANDING PRINCIPAL DUE INTEREST DUE 2013 $135;000.00 $25,000.00 $5,267.50 2014 $110,000.00 $25,000.0.0 $4.192.50 .2015 $85,000.00 $25,000.00 $3,117.50 2016 $60,000.00 $30,00.0.00 $1,935.00 2017 $30,000.00 $309000.00 $645.00 BUDGET COMMENTARY: This fund will receive its revenue from special assessments levied against benefiting properties. The only. expenditures are for the annual debt service payments on the debt. 40 BUDGET: .... ...... .......... ..:.........._.,-.- _ _ _...._......-....._.-...... .-,...-...-.w........ ..... .............. ........ ............. .... ...... ..... ........ ... -...... ...... ..... REVENUE. BUDGET ..-.. ... .-....... ....=.. ... .. .. .. .. .... ... .. .. ... .... ..... ..-. 1 Eri5r2U91 .. .._ ... .............--- �_ 1112012012 ..... .. .. ...-- i j ACCT:' ._...... _.._........... .-_._...._.-..._...... ........... ....... ....--..._.:.-..........-._. 2kpe i 201.0................. ....2011 _ 2012 1013#!12"..013 ..._........- c/o..........- # 'ACCOUNT DESCRIPTION ACTUAL .......... ......:......................:............._....-....- ACTUAL ACTUAL 3 ....... ADOPTED ACTUAL PROPOSED! CHANGE ; SPECKL ASSESSMENTS _.._..r-- € -._-------- - -.. ....... ... _._-......._..,...... ___: 36101 SPECIAL ASSESSMENTS CURRENT _..-._.._..---- ..._......_ ............_...._..._.--._........ ..... ._.....--._.. .......... .................... ,..... __. 537,572 _..-_,..,...-.....- 514,119 ' $21,054 I _......-. $15;983 : $6,257 $i4,600 i.._...• - -8.89% 36102;SPECI J. ... ......:.........._.-.._:.:.:.... 361.03 AEKALTIES.& INTEREST _..._..._.w............,-_..........-_..:..._- 7,402 ' ...............,......,..-.__..._... 5.667 : 7,314 !. 5;276 0 3,445 w.. -34,69% ,....._....__.....__._....:.:: 38104,SPECIAL ASSESSMENTS- PREPAIDISNR 0 -..:.:._,._..-.........-....._.....-......_ o' 0! 0 0 0 0.00°/0 ;TOTAL FIVESA FORFETTS ....... ........ -_ ..._..-.-........_.... _ -.. $44,974 J $19,766 $28,849 $21,256 $8,257 $16,D45 ............. -15.12%' _ _....-:.._-......-._......... _.-........_._._......_._..... ....... ..............._... ' �MISCELLANEDUS .......................... s ..._.-_..-.-_._._._.....-._ .... ....... ....... i ,_..-._..._....._.._.._...........-.....,-_...:_....�......... { _......... �.-�_ ._,_ _..._._.._.......,, 35210;WTERESTEARNINGS ..........._.. _ .,...r.......:... _..:._....::...:.:._...-.-- _.:__._...-_..-.-..._ _._._ - ..._.-.� 19.58 ° _..._....._,............:.r.......„ 1,925 : .:...........:... _,,.... 1.417 _.._........ ......: 1.496. i,2fi3 1,073 i -24:22%, 39100:BQND PROCEEDS __........:........:........................._.- U: .........:......... °---.....-_...._.._........__..._.--..-.........-__�.___...:.._..... 0 D �._..,.:......_ _. _....-....__...._; 3920O ..TRANSFERS IN 0 j 0 .-......._... ❑ ! .......................... 0 ' ........._:-........_...-_._....-f_..-_.....-.. 0 '• D 0.00% . TOTALA+OSCELLANEOUS $#;958 $1,925 $1;417 1 $1,416 ' $1,263 $1,073 ( _ ............_...--..... 24,22"/os _ �... _....�.._...w.._.:......:........:....__..-...:..:..... ..... .- .... .... .. _. ...-.- TOTAL REVENUES ........ .. ..... .. ... ...... -..... .. .. .. ...-..... ...-.--:., '•. $46,932. .. ...... .... i $21,712 .--.....--- ..-.... .._ $30,266 : -..-.._ ..._..- i ..--.. $22,674 --....... ...... €... $9,520 .__...-,.._._...._3.............. 519,116. .. ..-:.-..-. 15:66°/ . IXPENDI7URE BUDGET _...-._..,.._.... -. ....-_.... . ............ ._...... _.........._-.............-. _-_.. __ ;.CAPITAL OUTLAY .....-...._..._.-...-. ..._-...... - ....... _ .... .._ 600 ; BONO PRINCPAL $20;Ooo $24;000 525,000 $2S;000 $25,000 ? $25,000 i 0.00°Io;'. . ..... ... .. .........._.-....-..----......._...__..-......_...-..............,.. 810.. BOND INTEREST ..... ...... _.w .-.._........_.-.--..-_.._..__.......-9Co...-_........._-..,._.........,.... .. . ..... ,:_,...... ... ,_-. ,.-.......:...... -; -.. _ _.-.......: ,.,..; 620 i FISCAL AGENT FEES ;._..-._..................:..,......... ...._.............. .... ... -.... .............. 0. i .._-........:._..,...........-_.....:..;....-.._.... D 0 50 _.-......--. _ Q 50 0.00% 1 720 TRANSFERS:OUT 0. i 0. 0 ` 0 o o ; 0A0°Io+. TOTAL:CAFIi'AL OUTLAY $29.245 $28,385 532,419 $31,393 $31,343 i $30,317 -3.43%; ; . - TOTAL EXPENDITURES $29,245 $28,385 .' $32,418 $31,393 $31,343 $30;317 -3.43% ...... ..... _.....__.._..... • 'FUND BALANCE- JANLIARY 1 .-._.....-.....m.:..._......_..-....:..,...._......._..:.::..:...-.......-....... •...._............._.... $128,457 s .:._....._........:.... $146,145 .-...._._-...-..-..... , $139,471 .._......._.-.............. - .-............__...-... $137,315 _........__.. i $137;319 $115,496 :..........: i EXCESS REVENUE OVER E.7CPENDiTUfE $17,687 i (35.673). ($2,152); -.,._..... ($8,719). .... ....... _ FUND BA LANCE-DECEMBER31 $10,145 j 5.139,471 $137,319 $128,601 . $115,496: $104,297 -18>90% 41 THIS PAGE INTENTIONALLY LEFT BLAND{ 42 t.,htP I TAL IMPROVEMENT FUNDS 43 CAPITAL IMPROVEMENT FUNDS DESCRIPTION: The. Capital Improvement Funds pay the construction casts of the City's infrastructure improvements. Capital improvement. funds use the modified accrual basis of accounting; however, the cash. basis of accounting will be used for budgetary purposes only. The cash basis is used for budgeting to ensure that sufficient cash will. be available to mare all required payments. OBJECTIVES: 1. Construct and replace the City's infrastructure on a timely .basis, as scheduled or as. needed. MEASURABLE WORKLOAD DATA: See the. individual funds for their service levels. BUDGET COMMENTARY: See the individual funds for budget explanations. 4.4 BUDGET: ................ ......__ . -.. _ _._... ....... ...... REVENLE BUDGETBUDGET 1 f1 j - iil 12 ACCT.. 2009 201.0 2011 20i2 1a137112 2013_.. J._..-.-.......v/v_......._.i /0: .# ._:.. _. _..._.._............................_........._. _..:............... ......-_.:_. ACCOUNTDESCRIPTION ACTUAL -....--..._........,... - ..:.._._ .. _.._...w....l.... ACTUAL. ACTUAL , ADOPTED ,__........_:..., .. ... - ACTLYIL ; PROPOSEDj CHANGE I SPEML AS,SFBSMENTS �. s t. :.` 38101 SEECIALASSESSMENTS 14,094 ............,...: ...:..:......... .,--.-..:.......-.......... 12,208 13,529 13,5.-"---;� 18,285. ; 7.6-6, i 16,285 's� R.00°/ot ...............................`..J_-:...-.-..._,.............-:..................�.,2.0.,...-........-_. 36102 DELINQUENTSPECIALASSESSil ENTS a ................ ....-.-...-�..__-.�._.-....... ,...._.....,......._.--._ ....... _-..._..........:...-............_._....�.-.._...-...........-... 2,i67 I_..._...._........ Q a o-0.0{1°7v 381 a$.. PHEW LTIES & INVEST 0. _.-....._-. 1,383 ! 1.851 _..-.-.-....... _.. - y...................„..... 997 ., �._.._- __..__.--_-.......__..._.....................- -32.70°% 36104 SFFU;IAL ASSESSME NTS - PREPAIDISNR 0 0 .: 0. 0 0 R ' U.00°%:` TOTAL SPECIAL ASSESSMENTS M ...._._.-........ _..._._-_.._........:...........u...._.w-_..._....:........ $14,094 I _-.-... $13,589 i$17,547. $17,282 $16,956 . _ 1.89% -..._..... ........... USCELLANI IUS. _ .. __.._.._... _.-....... -...- T---- 36.210 NTS�STEARHINGs -_........-..-.._..........................-..-:...._.$87..., ................... (....) _....---- •............,_.,............. ($797)I. �.. _...-......_..-.-.-...-- ($557) ....- ..-...:_:.._..._...- �-- ......,.._.........-...-_. $1,074 ;-- ..:_...........-,.� $641 ....... -31B.77% 36200:MSCH [ANEOUS _.._.....,._..._T. __ _......-..._.............._-_.............-.-...........-._...--.........,_. .... 7Q,1 .28. -.. Q : a _[$29.3]E 0. ; 0 ' 0 39100 BOND PROCEEDS. - ._...._........ __......._......- .... ..........-.... -. _..._..........-................._.....--.. O i 0. 4 ...... ................ .p l .._ _..I..._ 0 q ... 0 p m........_ o Q.00/o 392007RANSFERSiN 27,098 0' ........ ........ 60,000 i ..........--........,..- I 50.0001 9.0,000 1 - ....-.-..........-.-........ 0 _.._...._... 100.00°% TOTAL MISCELLANEOUS $97,137 $79 $4%#43 $48,7Q7 $91,07A $6414811 % - ..._...:..._.-.....; .......... :TOTAI REVENUES _..-......: ..- 5117,231 ..........,-...;...-... $12,79a ; -................i......._..........................._w $681990 ....:........... ;_............-.............{...:..... $68,989 f $98,741 .I $17,597 ' ...... ............. ..... 73.73% .--...._.._.......... .................---- --- .-...-...._ .. _ . :3: EXPENDITLllz�EBUOGET ................... ....... OTHER SEWICES & CHARGES ... .. ... . _............. ......... 302 ENGNETRING FEES 0 , 3..I,...-.. 0 !........n.-.........�........... _.-....-.. 00°% 0. 304 F...... LEGAL FEES a .i -- ...-.... 7;Q42 ................_1,37. .._..._...,.._..........:--...-......._..:......... 0 335.:P+RCFifCECTFF£S _..,.-... .._.._.._............ ........_...,.-_...... _._._.....'._.._......._.... 0 .......!-..........-....__.._...;._... 8,. 4 . .0 :--_•`..._.. - _.-.. V' _ 0.00°/° 30E! OTHER.PROFf ZONAL SERVICE ...Y_ _.._._......._..:._........ ....... .....,-.._..........._......._....._................................._..._....... 0 , 0 : ;_.'-_..-..-........-..-........_........... p ;-•.. 0 - - - i • 0:00°/v .309 ;MISCELANEOLS _ _._.._....._...._... - p _................._-.-........-........;........-_..........:....;_................_..,. p .;,.... p _...... R s ......... ... 0 _......._._.__�. 0 ; 0.60% 310 CONFERENC.EREGISRATUNS 0 0': 0; -.......--...<..........,.._......_...----- 0 7 0 i .. :.__..-..._..._.„...--- 0 0.00Yo 333 M PfiF}'AFiAi16N .................d.. - .. •....._�_'.._...._....-...... ' :-.w..-...._..-..-.�. 351 . LEGAL. NOTICE FiIBIC4TiONS ; 0 ' 0 ._...-........-... 0 ..._...-._..-_....._.fl L] 0. ; _- ..-.._-...:0:00°% 0 `. a,0o°/ 810 IN[T34ErST ........ ....3 ........ .. .. _ 0. ....-..... ..:..i .......... ..............- 620 FISCAL AGENT FEES 0 0 0. fl l 0 0 0,1).OW TOTAL 07HStSERVlCEa$ &CHARGES'. ... ....-.._. _....._.................. $0 $1,042 40 $0 ... $1,37$ $0. ( 0,0a°hl CAPITAL OUTLAY ..a .. ' _.:....-_:-:._........ i - "I s 631 .I:......-.._.. OTHER 14FROVBhIJr1+ M............:_.-...-..._.......' ... _........... ... ............ 7 ... ... .f.__...........:...... . _ .... [} .`• -.........-.. a..i...._....-. V_µ 0.• -..._ .....-.........0 .'_._ 1 V- 45,000 '� 0:00%% 520 BUILOINGCONSTRUCT10N 0' 0 Q 0 s 0 F.•.. 0; 0.00°/as 720 OPERATING.7RAN5FETi5 141,708 a j 0 . q ;.. _... - ...._.. .-...- .. --- --- ................. ....... ...0 o s _._...-..... TOTAL CAPITAL OUTLAY } _..........:...:.._.._.--.......:..........._......_.._........_..;..._.._....:...........:-._ $141,705 s 50 ` $� _..........-...-..-..-.:......-._:..-....: $0 $0 $45,000.' 0 00°Io TOTAL E7CF$IE1e1UHFS $141,705 $1,042 $0 $0 i $.1,376 $46,000 0.00% _.,......:..w........._.-. -.._..._.Fi1NOBALANCE ........__.._..-...-.w................. ._......... ... _.........-. ....._.....u- -JANUARYI^TM^ _:_...._..._;.._.... ..._,_:.......:.,......._._ ...M f,..,.,.:t$57,571 ... ....... . ' ... ... _.-..., ..,. _._...-_...-.:,-.._,. {$45;821)_ ._ _:.._..........,.-._.,..................-..,..-.. $21,161 : _...._ $21,169 _..-.._.._.__..-..,_............. 5118,534 I :EKCFSSREVEMEOVE ED PENWLRES ($3},474) $11,750 1I $66,99.0_y.. $.6.6.,. 9-8,9_ i ..-9_7:..,.3...6...5....1_.....-(S27,.4-.0._3...)..l; $ 'FUNA BALANCE- OECI 4MER 31 {$57,571] (5.45,821] $2.1 169 $88,158 ! Si 18,534 $91,131 1 3-37% 45 IMPROVEMENT FLI D DEPARTMENT: Improvement Construction SUPERVISOR: City Engineer FUND D #: 401 ACTIVITY #: 4800 ACTIVITY SCOPE:. The Improvement Fund was established for current and future improvement projects within the City. OBJECTIVES: None. MEASURABLE WORKLOAD DATA: 2blo 2011 2012 2013. ACTUAL ACTUAL ACTUAL .ESTIMATED Since this. fund was closed out there is no measurable workload data. BUDGET COMMENTARY: The major revenue source in the past was transfers of excess funds from the General Fund to help finance future building improvements, the 2013 chip seal project, and to set funds aside for possible emerald ash bore tree replacement/treatments. The expenditures budgeted for 2013 is for the City's chip seal project of City streets. 46 BUDGET:. ..._ ._- --..__- . REVENLEBUDGt i _....._............._'-.._.._.. .....z.. - -_--__, - _ . -. �ACCT,' 2008 2010 2011 20i.2 10131ri2 201312 °Io m.............._,..-,........-....:_.._.._.-,-_.._._-...;..,.........._.............._.-..-_-.-....-.-...........:.....................:.:.._.----..-....:.........._..........��_..-__.... ....-........... . .. .. i.. V.-e # .'•AC000NiDICRIPffOi! ACTUAL ACTUAL ACTUAL ADOPTED. ACTUAL 1 PROPOSED CHANGE. 3fi216MTEiESTEARNINGS ......,-.....,.....-.._.............._......................._.-...-..-.......-.-.............................-:.... $0 _. $0. $37 $Q $1,3fi8 $912 [. "___.-•00056 36200. MOCELLANeDUS r.-.__.:.,._ .....w_. ............__.. 0 ....-_...._............ .0 : 0 0 0 0 ;'. 3910D., BO1� PROCEEDS d 0 ............:.._-....,..---...-......-; 0 0 ti .._...._-............_.._..._...-._-..,..,..._..__...-.......-._:.....-... 0 .... o._.. 39200-••TRANSFERS N _.:...__.. _-. — --:a:..-......: Road �rovements ......_...----•._..:...._-..__.._._._..._-......... ..... ... .......-.:._._.....-..-.....-.....J..--....-......_....;_..._._..--.........--..�_-..... 40000 _..-.............._.._:-....-.. 40,000 !. 40,000 J _..w.........-._._8.•.A.. ......_..._ ;10d.1}09° FAA TreatmmntfReventbn ' _......--.._..e...-_..._.._._...:___.._................__.... _..--------......_-._................................„i...._......._-.........-=---..._._------„_.....: .....>..�,_...-..:..._-..._.. 10 000 w. -`-'-r-...-.-.-...._._....__,._..--.....n...-..:.._:.,__...-...�-..-_-_.._...,..; i0 000 � w._....-.'._.. 10 000 ' 0 % 100...0. Guiding 4rpraverre*lRe IaPement _.- ..-......._..-:_.......:..-:.. _........... 0 i ... 0. i 20,000 _....... 1o,000 1 10,00p ; .. v y 100.DOk Future hprovements ..- _..:... 0 0 ; 0. ..._.__.-y 0 f ...-........._.._....-......_-... 40,000 # v ..0... D.DD% TOTAL NlSCE3LAHEOUS = H__. __._......_-...�_. $0 `. $7.0.037 $s0,000 $101,368 ? $912: ! a98.48%� TOTAL REVENUES i $0 $0. % $70,037 1 .$80,000 $101,368 -$912 ..........-9B,4-8,%: ...--...- B(PENDITURE BUDGET .._ _.... ..._ OTFiERSBTVICES&CHARGES _.-.. _...-.-.... -_..-._....._...... .....................- 302 : ENGNEH7iNG.FEFS --........ _....__......._. .... .... . ... ... . .. . .. _......_....... ,:............ ...... 0 .....- , _......-.-...- { 0; ....-,..,..:....... 0 .......-....-.....-. 0 -.....-....., 1,376 ? 0 1 O,Op96 304 LEGAL FEES 0 0 r D . 0 --..........--......-...................._..._..., -........:........w TOTAL OTHER SERVCM & CHARGES _.r..........-_...._.:...__.:....- $0 ? $0 j .,.._....... 50 ' $0 ! $1,376 -......_...._ $0 _.-.,. _ _,s _ 0.00°h ........ ...... ..... ._........ CAPITAL OUTLAY 531 `.OTHB�I4�ROIIENENTS 1 p ; _0 ......_...-,..o _ ...._._........ ................... _ ..-..-. �.i.,....-.--.... 45,00 ..000_ 720 OPERATING TRANSFERS f - .-....: 0 0` 0; 0 D .= 0 0:0096? TOTAL CAPITAL Ourw $0 ; $0 $0 $0 $0 ' $d5,000 D.DO°/°+ TOTAL. EXPENDITURES SO i $Q $0 $0:i $1.376 $45.000 a;O % FUhH] BALANCE- JANUARY.1 so 0 $0 � .. $70,037 - ................. $70,037 $170,028 _..-- EXCESS REVENUE OVER EKF;6DffilRFS 5U $0 $70,037 $80,OOq $99.992 _-..-...... {$g4,088j __....._._; FUND t3ALANCE- DC{'F3vi8ER 31 $D $0 $70437 $130,037 $1.70,028 $125,641 4AM 47 SCHEUNEMAN ROAD IMPROVEMENT FUND DEPARTMENT: Scheuneman Road Improvement SUPERVISOR: CityEngineer FUND #: 403 ACTIVITY #: 4800 ACTIVITY SCOPE:. The Scheuneman Road .1 mprovement. fund recorded bond proceeds and sewer improvement and road resurfacing costs on Scheuneman Road. OBJECTIVES: None. MEASURABLE WORKLOAD DATA: 2010 2011 2012 2013 ACTUAL. ACTUAL ACTUAL ESTIMATED No service levels have been established for this fund. BUDGET COMMENTARY: Revenue sources include special assessments to benefitting properties. Expenditures were for infrastructure. improvements which included the installation of sanitary sewer and resurfacing/reconstructing the road way. 48 BUDGET: REVENL BU❑GET 11l1512411 j 11120M12 ADCT:' 2009 j 2610 2011 20.12 10I31112 "s 2013 % ...-...___....._-..__..:...._...-............-.-. ..._.........w......,..._............_....................._._....-................._......_..,...._-......_..:.,..._..._-...r-..w.._.. ---....._...__....._......_._--.._...._ ACCOUNT D9E5CR]PI30N ACTLAL A( T3 L. ACTUAL PROPOSED ACTUAL PROPOSED f: CHANGE SPF3'.LAL ASSESSIu>FN'fS _..... .._.-._.... 36101 .SP9246,LASSESSl4FlJi5- CURRENT w .. _ 14,094 ,j........- 12,205 _-.13,529 Zfi;286 :!_.• 16,285 :_..____•-..._0.40°/n' 361a2 S PECA L ASSESSMENM-&iw' iUENr c 0 0 ° 2167 0. ......7.667.- 0; 4' 000°/v? 3fi1Q3'PETWLTEES:&INTEREST 0 s 1;383 1,851 997 671-.:- -32.70% 36104 = EN SPECIAL AssESsNTs - PREPAEysNR: Q 0. ' fl ,._._..._-._._. 0 .0 i . ..... p 0.06°l0; TOTAL SPECIAL ASSESSM8M. $1.4094 $13,589.. $17,547 # $17,282 $7;667 I $16,956 . -9.8RW ....._..._......... _.....-.............. ......._ ARSCELLAN�US ......_..............._-.. ....... -_........ _ _.............. 36210jINTEREST .... i{VGs [ 10]....... ......... tS7,353}..-.. .......$807]? _._....-.[$544J_ ............. $577].;.-.....-_.... ($507) 36200WISCELLANEiDUS _...-_ . 44460 0: 0 _..Q 0.f 0 .-.......-..-._s.8a% ' 3910.0'BONDPROCE108 0 0 ....-. O .............0..; _...._...._..Q..,- ..._.....-.....o-00%j 392Q0 TRANSiS IN 0 0 p !. 0 O.i......... ....0 _-.........._. 4.00%a. TOTAL TJlSCELLANEOUS $44,350 [$1,353] ($907]' f ($544),'•. ($57Tj [$507]i :TOTAL REVENUES $58,444 $12,236 ;. $16,640 . $16,738 ... ....... -...._-._.__ ___.._.__...-_.___.-__.-......-.... EXPENDITURE BUDGET. ... ..... ....... OTHSERV ER ICES & CHARGES ,......_. -.. .. G FEES 302 FNGHfNo/o __._... ... _........ ..:........-..- ..-- .............................. 0 ......::..........._-.._....:......-...-...._....-.....-._...._..-..-......:e......-..- ................... Q..; 0 ; : 0.:.. :..._..._.....-....Q..- -_........... OD 304 : LEGAL FEES 0 0 4 j 4 ........fl 0 ......-....::.-..- 0 0.00% TOTAL OTHER SERV CES & CHARGES j $0 $0 $0 w..... .._... $0 ... ....... ..... ......- ...- $0 i ...._.-.... —..... $0 ' ..._.....--. 0.00°/° __-....._...._..._..._.._...._.. _............._. -. . ......... ...... `CAPKAL OUTLAY .._..-. ... -..._.... ........ ;........ _ _. ........ ........... ._.....................;.--.....-....._....._.._;.......----•......... ...-. ...-. ...--........ .... ......_ 531 :OTHER NPROMMENfS ...--..--.-............. ....:.._........... _......_....: ..... ...... .......... 141,705 ' -_.... -.-...-........... 0 ':- ._._ ...... 0 } _.-............._......... Q _ ......:.. 720 ' OPERATING TRANSFERS . 0 0 0 - ..--.._.-... 0 . 4 i _- . CAFTAL OUR4Y —$ 07pTAL ,-- SO _.$4 _ 4.Oa%1 .TOTAL EKPENDMJRES. $141,705 $0 $0 $0 j $0 : $Q ; 0,00°ti1 FUND BALANCE • JANUARY 1 _ -._. _ _ _ .__ ___._..... _.._- S4.' ($83,26.1] .,.,...mt571,025j {$54,385] (5$4,385} ($47�295j EXCESS REVENUE OVER ExPENDMJES ($83,261y' $12;236 •: $16,640 $16,738 ? $7.090 $16.449 FUND BALANCE -Dl @W8E231 ($83;2 W ($71,02.5} (S54,385].' ($37,647) ($47,295j [$30,84fi}' -1.8.07%: FUTURE IMPACTS: This fund has a deficit balance that will be eliminated over time as special assessments are Collected. 49 HOFFMAN ROAD. IMPROVEMENT FUND DEPARTMENT; Hoffman Road Improvement SUPERVISOR: City Engineer FUND #: 40.4 ACTIVITY #: 4800 ACTIVITY SCOPE: The Hoffman Road Improvement. Fund is used to provide the City's share of future road improvements/maintenance on. Hoffman Road.. OBJECTIVES: 1. Improve and maintain Hoffman Road on timely basis. MEASURABLE WORKLOAD DATA'.. 2010 2011 2012 2013 ACTUAL ACTUAL ACTUAL. ESTIMATED No service levels have been established for this fund. BUDGET COMMENTARY: Currently the only revenue source is interest earnings on the cash balance of this fund, No improvements.or.maintenance is planned for.2013, which results in no expenditures being. budgeted. 50 BUDGET: REIIENUEBUDGEf :. ..... _...... ..-.._.:..._-. ._.._._. 11/16/2011 I.•... 41/20126/2 T - ACCT.' ... .. 2009 2010 2011 20.12 1013111Z __.2D13_...... -..-.. 0 ......-... _ #=ACCOUNTDESCRIPMN ACTUAL _ ACTUAL i ACTUAL. PROPOSED . ACTUAL PROPOSED CHANGE ;MISCELLANEOUS k _,......_.:..-...___._...__.......,......_..-.-......__....................ww.u.--.- 962104iNi EREST6ARNINGS..... ._....-...-_....-.. ........ _$23-..._....._._. .... ._...... ... -. .. ......... ...-_ .........._-..$.313. s_._.: _-:....;$251. .:-._..._..._5283 -- h 362DD . MISCB LANFAUS: ...._ _.... .....__ .... _._ 25,666 , a ; 0 ... 0 ' .?....... R D i •. n.aa% 39100 BOND PROS 6 ! . .._ ... _ 0 i.' ._ . 0 ..... - 39M TRANSFERS 0 o; 0 0: a I d D r 0.00% TOTAL MSCELLANEOUS _ --._..-..__..-_._...__.........-_..._.. w - ._..... -.._.. $25,689 __..-_.�-.... $556 $313 1 $251 $283 s' $236 -5.98%j �._............... - ..._..................... ......... ........ --.._.......,....__.-:....-;.._.-... TOTAL REVp�JES $25,689 ....... ......... $556 ; .$313 _.-....-.._...__.._-...-.- $251 ; .._..-.....m...........-._-.._.: $283 ; .... $236 _...._ . .......... ..... . ... IXABJCHil)RE BUDGET .. -:- .... . 'OTHER SERVICES & CHARGES .............. .... .... ...... ...... _..... .._........... ._..._. 302. ENGNEERING F2ES ._..._-.... .,_w.............. _.._........... . -;.._..... ..... .... ..... „-.:............--.. .-. 0 .._ .-._ .....-.....� } ......_-...- _..-.-.... .. _... D � _..-.._- : 304 ...... _..-.. 0 d ...............: ._ .- Q o a0, p%%I 385 ROWMAINTENANGE 0 ' 1,042 ; s a ; a ; Q:00°/°} TOTAL OTHER SERVICES&CHARGES...-.-......_ ..-... $�... .-...:$1,042-.......-..._.......:$�..`_W...._... -..:$4 5-......... - ffia. .. $Q D.00% __..... F _.......... ... _....... _._ .......__.,_............ ......... . ..... ._ ........:.........._........ CAPTAL OUTLAY. -:.... -......... . _.._......_- .............. ............... .. .... . [77HER i4�ROVEM3dT5 .................:._.--._........ _,..........:_ ..._................ �- '._ 0 0 0 a ' 0. (10°/° 726 OPEiiATING TRANSFERS ..........:..._. _0. _....__.. .......... --F.....:. R Q i R.QD°/o TOTAL CAMAL OUTLAY' $0 .' SV: ? r $0 $D ; $0 ; Sp. `: 0.00°/ _..-........rr..:....:._............. _............. ---...--- -- -- . TOTAL E]CPEWIMRES _.......... .... ...- .. .............. _.......... ;_ $D S ;-.._ _._..-........ _ $1,042, I.. . ....._,._.;......-_._.............- ......__.._..._......... - _.1_... _._................. ... ... - ......... .. ...... ....... 'FUND BALANCE-.JANLIARY 1 5.D $25,688 $25,203. ': $25,516 � .. $25,516 i ...... $25,799 EXCESS RVEMEOVER IXP9+CM)RES $25,68911 ($486)i 5313 w.. $251 -:..:..:.. ,.....--........ .$283I ..... .-..., .$236.i FUND BALANCE-DEiBuffiER31 $25,689., $25,2D3 M,516 $25,767 $25,799. $26,035' FUTURE IMPACTS: Future impacts would be the cost of the improvements/maintenance on Hoffman Road. 51. THIS PAGE INTENTIONALLY LEFT BLANK 52 ENTERPRISE FUNDS 58 SEWER OPERATING FUND ENTERPRISE FUNDS ACTIVITY SCOPE: The Sewer Operating Fund is the only Enterprise Fund the City has.. It is responsible for the maintenance of all lift stations and sanitary sewer lines in the City. The SewerOperating Fund is self-sustaining from revenues derived from utility charges. OBJECTIVES: 1. Keep all lift stations and sewer lines functioning safely and efficiently. MEASURABLE WORKLOAD DATA: 2010 ACTUAL. Gals of Sewage Treated (Millions) 8.23 Miles of Sewer Lines Service Connections BUDGET COMMENTARY: 2011 2012 2013 ACTUAL ACTUAL ESTIMATED 7.93 7.00 7.00 The main revenue source'is sewer revenues, which are based on the number of sewer connections, past sewer usage and sewer rate.. Sewer charges are estimated to. generate revenues of $41,600 and no rate increase was used to estimate 2013 revenues. Interest income is another revenue source and is based on estimated interest earning outline on pages 35 and 36. On the expense side, supplies budgets for 2013 were [eft at 2012.expense levels based on past Costs. The largest expense within Other Services and Charges are the: M.C.E.S. Charges for sewer treatment. These charges are laased on actual sewer flows and sewer treatment costs charged by the M.C.E.S. The City's flows have not changed much over the years but the cost of treating waste water has increased. For 2013 the M.C.E:S.. Charges have increased. 21.57%.to $16,090. The City also annually budgets to flush (clean) sewer lines to prevent sewer backups. For 2013 $8,000 is budgeted to flush sewer lines. 54 BUDGET: _...---- _-------- ------------- -..,............ -:......_... ............ ._._..._.....,._................ REVENUE BUDGET _..._ .............................:...._.....--..............-...,...._ . _ .- ... ..... ...... .... ......._. . -....... ... ............._......,: _.... ..... 111i512977 ":. _...-...._...- .... 1712012012 .'.._-......-... .. ACCT. _..-....s..__._....-._..------.......-.-_..., _.-................. 2009 ... ... 2010 .... ........-...-;.-. 2011 2012 70/31112 2013 ' ..•..._....%•.. # ;A000UNT.MCRVMN ACTUAL ACTUAL - .ACTUAL. ADOPTED ACTUAL PROPOSED L CHANGE CHARGE5 FOR SERVCES.....-.._ :....:............ ............. 0; LOCAL SAC CHARGES _..._........:_...._.- .................. $870 ._................. . .._..............,.. $671.-........._. ......--.. $0 .......... :._.._...-....._ $0 i _. _...... $1,000 ? _ .. - - $0 t-_•...-..... .............. . Q.00..°/0: 345QQ SEYU9i REJENUES • i4ES�8iTLgL 44,952 ` 9,392 i ........_._, .,-...... 9,637 : _.-.......-........._.........._..:.,...........--.......-.........., 9,632 ' 4,257 9.600 i 0.33% 34600T$EWERREVENUES -.0014TAETiCt4L 0 30,667 ' 34.400 34,400 ' 8;600 32,00U. -6.98%" 34640 ,awm) SREVENUES 9 3 0< 3,397 ; 0 0 J. o. O 00% 34E5p PL3 W LTiES & If4�iEST F...........:.. 2,774 2;188 2,351 ❑ i 647 ' 0 0;00 % TOTAL CHARGES FORSERViCE.S 48,396 ! 42,918 49,780 ' 44.032 14,5da a1,6D0 •5.52 .....-..... ................. ..... ............. .... ............... ..... .....1.._..-.- ....... --...._ _...-.......-.. .. a.-......-......... . ...... _;... ....... SPEC44L ASSESSLVFNTS ...... w..... ..._... 36101 SPFCALASSES.SME?TS _'w.-.M_..�_.-_...__... _..... ....__..... _.._......_...__. ......... 0: 0;. _...._0..f._ ............._...._ .s.._....-..-_...-_.0.3.....- ....-. 36702 DI=LINQLEENf SPEC AL ASSMSMEN`T3 . .........' 0 ; 0..:... _... .. 0 .............._...-.--....-... 0 .; .. -' ..._...._-....._....G, :..._. 0.00 36103 `PENALTIES & INTH ST O i 0 O F 0 0. U . . 0-00°/ i TOTAL. SPECIAL ASSESSMENTS $0 $0 5.0 $v. ` $v. $v : 0.007 MISCELLANEOUS ............ 36200` MISCELLANEOUS 0 U 0 0 24.......-..... _.. _.......... ....- 0-60% 38210' NTFEfiEST GNCOlJIE. 3;883: 4,391 3658 ; 3,420 3.511 2.884 -15,67°I°: 392002F1R 0ATWGTRANSFERS 125,000 0 ' 0 ; q ; o a...... 0.00% TOTAL MSCELLANEOUS $128,883 $4,391 '. $3,658 4 $3;420. 53;535 ; $2884 ; -15.679ti- '. TOTAL REIIFsI[1ES $177.279. i $47,309 :' $53,438 ' $47,452 $18.039 f 594,484 8,25°/0 'EKPIROM)REBUDGET i _...................y....-.._..__.-...-._m..,-.-...-.._.......... __ SLIPPLIE;; -. :...--.-..:...-_...-.....-...,.....„.. _ _. _....._. _ _...................... w_...._........................_......_.............. _.;._ 201 OFFICE SUPPLIES' w.__,..__,_._,_..-._.___:..._ .................. ..... ........_ ...... ............... _... _ ....,,_.........-.........._ ... ......... .... 0 ... , -_......._.__........_ 253E ......-...... ... 500 .._.-_.._...._.:..;... 447 -. ..-...:.......;.-...... 500 210 OPERATING SUPPLIES 0.: 0 _ ° ... _.....- .._. i .--.. ...- ..... _ 0 __..._... _- 0 212 POSTAGE 113 202 . .................._0 ❑ . . 200 40 _....... 20p . -. 0.00% 250 SALES TAX 0 0 0! 0: 0' 0 TOTALSUPPLiES ..$540 $202 ' $263 : 5700 $487 :' $700 O.UO% OTHER SERVICES & OHARGES. _.._.._.... _:. .................... _.._.-..............._........ 301 :AUDITING&ACCOUNTTLNGSERVICEM .:... ............. ......_...-....:................ 1,9Q0 I 1,960 ........ 2,000 a 21080 2,080 = 2,120 1:92%: 302 FJG-I_ING F1 __,.-...... ..:._...._.-.:..A....:s. _.. _..... ... .. . 0 . . 4;Q00 1,478. MCS. CHARGES .. -._...._...._.......-...-........_._... ............:....3-..,6.5..0 19,473 20,32 16,773 ..............._._.......-.......... 13,235 ...-.--..2...„50..0_ 12.132 ..,.......37.50% , .._..:; .... .............318 21,57% 319 LOCATES 538 ; 488 `' ..: ... 407 = 700 ;' 523 550 ` -21:43°/0; 329 : FINANCAL SERVICE. a. _ ................-.-..-..._.._....._.._.._..___.. ......-._. ............... ..:. .....-.. 2,728 - .. .......... .. 3,?10 _.._ 3,291 4,000 = 954 4.000 0.00%. 334 COMPUTER SEt1110E5 _.,.__......_....__._n........._..-....-_..........._........................._......_...•..............._..., 320 '. 49I ..... 538: 55p 55a 575 5 4.55'h 400 RE7AWINAINTENANCE _. _..-...,. 0 0 0 5, -....................--..._.._........-....._,-.-,........-.. 5,000 45 3 4,000 i ._............ -20.00%; 420 DEPRBaATION 11,502. 12,457 ` 12,457 : 12,500 .:. 0 12,50p i 0.00%: 433 .DUES.&SUBSCRIPTIONS 0 15,758 = 0. tl ..........v _ .......-....... _ .... 00%V .460 :SEWERWSEECTIONS Q : 250 0 p....._-......_........._..:0-_._.......... .................._...-....._...00%n 461 SEWER FLUSHING p 4,778 ', 0 = 10,000 7,865 0,00%: TOTAL OTHER SERVICES&C-fARgES _...,. -... --..._._.._......._........_....._...-_... _............ i $36,460 ' ..... _...-...-.... $63,309 ', -...... . -w._ 535,466.' ...................................._.._....-..-.-......-...........-.. $52,065 $25,652 `_. $50,335 ; _..-. -3;32W _ ;.CAPITAL OUTLAY _...._. 540 ; i 16AVY MACHINERYIEGTUIPMENT - ..M._.............._.__..... 0' _............ ......._.. 0 .. 0 0 I 0. 0 0.00 530 , OTHER MUIPMEN T & AFROVEV04TS 0 0 ; _-,_......- ..,.......... 0' ; - 0 - 0 -....._.._ . 4 ' _ . . - ...00.... 720 OPERP T1NG TRAkSFE�S 0 0 0 - 0 ' 0 0 0.00 i. ;TOTAL CAPITAL OUTLAY $0 $0 $0 $0 ...... ....... .:.-....._...._.•__......�_._-..._...,_w.._._...._....................:_..._........:......_._:.-.;._.....--.:... TOTAL IXPBlDiTUREBL�GET $37000 _......_.. $83,511 $35.719 : _....,......_......._-._......._ 552,765. _ _.;...__.-....._.............-..._.._ $26,139 $51035 ...... ° 3.28./0: .... ....... .... ._.-.-._.......__.... _......... _....... ......... ....:..................... FUND BA LANCE-.JANUARY 1 q....... __ .:._.._...,_...: ....._...:,........._..--._.....-,...._...... $201.041 ...............__..._:..........,..........-.-:..-...-........M............;......-........•-_....-.. $306,?48 ; $302.403 $132.579 ;...-..-.................-...,.._........__.....,..-_..x.._...._-.-_.......,.,-........ $332,579.' _.._............-.-..._-. $324,479 EXCESSREVL3NUEOVEREXPENMURES _:...-.. ..._.. _..-._.................._-........-._.. $140.279 [$16,201].=. $17,719 ($5,313}( [$B,100} DEDUCT INFRA STRUC IONADDTIONS ADD BACK DEPREDATION $12;457 MAW $12,500.' $a $12,500 FUND BALANCE- DECEMBER11 $306,148 : $302,403 ' $332.679 ; $339,766. ; $324,479 $330,428 ; =2.75%: 55 THIS PAGE INTENTIONALLY LEFT BLANK 56 57 SUMMARY OF TAX LEVIES, PAYMENT PROVISIONS, AND MINNESOTA REAL: PROPERTY VALUATION The following is a summary of certain statutory provisions effective beginning 2011 relative to tax levy procedures, tax payment and credit:procedures, and the mechanics of real property valuation. The summary noes not purport to be inclusive of all Sikh provisions or. of the specific.provislons discussed, and is qualified by reference to the complete text of applicable statutes, rules and regulations. of the State of Minnesota. Property Valuations (Chapter 273, Minnesota Statutes) Assessor's Estimated Market Value Each parcel of real property subject to taxation must, by statute, be appraised at least once .every five years as of January 2 of the year of appraisal. With certain exceptions, all property. is valued at its market value, which is the value the assessor determines to be the price the property to be fairly worth, and which is referred to as the "Estimated Market Value." Taxable Market Value The Taxable Market. Value is the value that property taxes are based on, after. all reductions, limitations, exemptions: and deferrals. It is also the value used to calculate a municipality's legal debt limit. Indicated Market Value The Indicated Market Value is determined by dividing. the Taxable Market Value of a given year by the same year's safes ratio determined by the State Department of Revenue: The Indicated Market Value serves to eliminate disparities between individual assessors and equalize property values Statewide. Net Tax Ca aci The Net Tax Capacity is the value upon which net taxes are levied., extended and collected. The Net Tax Capacity is computed by applying the class rate percentages specific to each type of property classification against the Taxable Market Value. Class. rate percentages vary depending on the type of property as shown on the 101 page of the Appendix, The formulas and class rates for converting Taxable Market Value to Net Tax Capacity represent a basic element of the.State's property tax relief system. and are subject to annual revisions by the State Legislature. Property taxes are determined by multiplying the Net Tax Capacity by the tax capacity rate, plus multiplying the referendum market value by the market value rate. Property Tax Payments and Delinquencies (Chapters 275, 2761 277, 279-282 and 549, Minnesota Statutes) Ad valorem property taxes levied by local governments in Minnesota are. extended and collected by the Various counties within the State. Each taxing jurisdiction is required to certify the annual tax levy to the county, auditor within five (5) working stays after December 20 of the year proceeding the collection year. A listing of property taxes due is prepared by the county auditor and turned over to the county treasurer on or before the first business day in March. The county treasurer is responsible for collecting all property taxes within the county. Rea[. estate 58 and personal property tax statements are mailed out by March 31.. One-half (112) of the taxes on real property is due. on or before May 15, The remainder is due on or before October 15. Real .property taxes not paid by their due date are assessed a penalty which, depending on the type of property, increases. from 2% to 4% on the day after the due date. In the case.of the first installment of real property taxes due May 15, the penaltyincreases to 4% or 8% on June 1. Thereafter, an additional 1% penalty shall accrue each month through October. 1 of the collection yea rfor unpaid real property taxes. In the case of the second installment of real property taxes due October 15, the penalty increases to 6% or 8% on November 1 and increases again to 8% or 12% on December 1. Personal properly taxes remaining unpaid on May 16 are deemed to be delinquent and a penalty of 8% attaches to the unpaid tax. However, personal property owned by a tax-exempt entity, but which is treated as taxable by virtue of a lease agreement, is subject to the same delinquent.property fax: penalties as real property. On the first business day of January of the year following collection all delinquencies. are. subject to. an additional 2% penalty, and those delinquencies outstanding as of February 15.are filed fora tax lien. judgment with the district court, By March 20 the county auditor files a publication of legal action and a mailing notice of action to delinquent parties. Those property interests not responding to this notice have judgment entered for the amount of the delinquency and associated penalties. The amount of the judgment is subject to a variable interest determined.annually by the Department of Revenue,. and equal to the adjusted prime rate charged by banks, but in no event. is. the rate less .than 1.6°Ia or more than 14%. Property owners subject to a tax.lien judgment generally have five years:(5) in the case of:all property located outside of cities or in the case of residential homestead, agricultural homestead, and seasonal residential recreational property located within cities or three (3) years with respect to other types of property to redeem the property. After expiration. of the redemption period, unredeemed properties are declared tax forfeit with title held in trust by the State of Minnesota for the. respective taxing districts. The county auditor, or equivalent.thereof, then sells those properties not claimed for.a public purpose at auction. The net proceeds of the sale are first dedicated to the satisfaction of outstanding special assessments on the parcel, with any remaining balance in most cases being divided on the following basis: county - 40%, Township or city - 20°/0; and school district - 40%. Property Tax Credits (Chapter 273, Minnesota Statutes) In addition to adjusting the taxable value for various property types, primary elements of Minnesota's property tax.rellef.system are: property tax levy reduction aids; the renters credit, Which relates property taxes to income and provides relief on a sliding income scale; and targeted tax:relief, which is aimed. primarily at easing the effect of significant tax increases. The circuit breaker credit and targeted credits are reimbursed to the taxpayer upon application by the taxpayer. Property tax levy reduction aid includes educational aids, local governmental aid, equalization aid, county program aid. and disparity reduction aid. Debt Limitations All Minnesota municipalities (county, cities,. townships and school districts) are subject to statutory "net debt" limitations: under the provisions of Minnesota Statutes, Section 475.53. Net dent is. defined as the amount remaining after deducting from gross debt the amount of current revenues which are applicable within the current. fiscal year to the payment of any debt and the.aggregation of the principal of the following: Obligations issued for improvements which are payable wholly or partially from the. proceeds of special assessments levied upon benefited property. 59 2. Warrants .or orders having no definite or fixed maturity. 3. Obligations payable wholly from the income from revenue producing conveniences. 4. Obligations issued to create or maintain a permanent improvement revolving fund. (' 5. Obligations issued. for the acquisition and betterment of public waterworks systems and public lighting, heating. or power.systems, and any combination thereof; or for any other public convenience from which revenue is.or may be derived. 6. Certain debt service loans and. capital loans made to school districts. 7. Certain obligations to repay loans. 8. Obligations specifically excluded under the provision of law authorizing their issuance. 9. Certain obligations to pay pension fund liabilities. 10. Debt service funds for the payment of principal and interest on obligations other than those. described above. Levies for General Obligation Dent (Sections 475.61 and 475.74, Minnesota Statutes) Any municipality which issues general obligation debt must, at the time of issuance, certify Levies to the county auditdr of the county(ies) within which.the municipality is situated. Such levies shalt be in an amount that if collected in full will, together with estimates of other revenues pledged for payment of the obligations, produce at least five percent in excess of the amount needed to pay principal and interest when due. Notwithstanding any other limitations upon.the ability of a taxing unit to levy takes, its ability to levy taxes fora deficiency in prior levies for payment of general obligation indebtedness is: without limitation as to rate or amount. Metropolitan Revenue Distribution (Chapter 473F; Minnesota Statutes) "Fiscal Disparities Law" The Charles R. Weaver Metropolitan Revenue Distribution Act, more commonly know as "Fiscal ❑isparities" was first implemented for taxes payable in 1975. Forty percent of the increase in commercial -industrial (including public utility and railroad) net tax capacity valuation since 1971 in each assessment district in the Minneapolis/St.. Paul. seven -county metropolitan area. (Anoka., Carver, Dakota, excluding the City of Northfield,. Hennepin, Ramsey, Scott, excluding the City'of New.Prague, and Washington Counties) is.contributed to.an area -wide tax base. A distribution index, based on the factors of population and real property market value per capita, is employed in determining what. proportion of the net tax capacity value in the area -wide tax base shall be distributed back to each assessment district. .o STATUTORY FORMULAE: CONVERSION OF ESTIMATED MARKET VALUE (EMV) TO NET TAX CAPACITY FOR MAJOR PROPERTY CLASSIFICATIONS General 2001 Not _Tax„Capacity 2002-2013 Net Tax Capacity Classification Est. Mkt. Value. % of EMV Est. Mkt. Value °I° of EMV RESIDENTIAL: Homestead First $76,000 1.00% First $500,000 1.00% Over $76,000 1.65% Over $500,000 1.2561. Non -Homestead First $76,000 120% First $$00,000 1.00% Over $76,000 1.65% Over $500,000 1.25% AGRICULTURAL LAND: Homestead First $115,000 0,35% First $600,000 0.55% $115,0004600;000. 0.80% Over $600,000 9.00% Over $600,000% 1..20% Non -Homestead 100% of EMV 7, o% 100°Io of EMV 1.00°/° COMMERCIAL I INOUSTRIAL First $150,000 2,40% First $150,000 1.5Q% Over $150,000 a-40% Over $150,000 .2,00% CITY PROPERTY TAXES t (no change in ESTIMATED niarket. value) sz,5oa � 1 $2,UDQ 51.957 � Y,832 s 91,6Q1 . ;:�: t-56d Si:5d3 >ey 51,2 9a, 7,279 51'234 S1,172 i a: 1.180 $1,aaa •• 5995 5912 ;'+1- SB89 S&37 59as :a%o Sill c Ya F�qe @ ry��}��, $500 n^Sfi77�]rJ3-SM2.La si �F•� - 5307 5321 f aLa Rtl.9 :.1e; se. Vie; $0. $1.50,0004117,137 5250,aWW35;260 $350,0001$344,260 050,OW4450,00D: $550,D004550,0W TAXABLE MARKET VALUE mACTUAL 2009 MACTUAL 2610 BACTUAL 2011 RACTUAL 2012 13PROPOSED 2013 I 61. CITY. PROPERTY TAXES (73%decrease in ESTUATED market value) 52.,5041 �z,00a 51,9s7 $1,500 1,597 5q SS6 40 F4As 51,�55' 'l,398 51.172 51.139 , $1,fl00 SUP $837 '.8; 59d5 58I12 SSG4 ':;i 5534 .S502 SSW i:ba©5 5347 .5312 �.... �:ey 'ens +^ v.: ! an..n EcM1V aq ec ^. .. .� ir,y •nwi iLwt 515.0.660rt. 13,6.71 $250,OOQi$214,278 $350 0004314.885 $456,DW$415.350 $55i1,OQt!!'S5£37;65Q I TAXABLE htAR.KET VALUE I FACTUAL 2009 93ACTUAL:2010 [3ACTUAL 2011 CIAC'T'UAL.2012 11PROPQSE[72013 CITY OF -GEM LAKE i ? PROPERTY TAX CHANGES _... . _ _......_....._..._..._�......_..-.r_................ _..... 2011 1 2012 2013 GENRAL LEVY ...... _ ............. ......- .................._..... :.-..._...._................. . 268,234� 222,1721 204,2 22 ............. - . _............-.-.......-.-.-._... __..-..........-.....-_. _........._.-. DEBT LEVY: ..............:- ....... -... GENERAL DEBT LEVY p CAPITAL 1MPROV, PLAN BONDS 52,000' ........- s 51,30�, ...._ ... _ 50,7Q0 .......... . TOTAL DEBT LEVY _.,-..-...... _.._.--...- 50,700 52,000 51,300: s TOTAL PROPERTY TAXLEVY 320.234' 273,472i 254,942? ' LESS: FISCAL DISPARITIES _......-.....,- .....--...._-..-.-_....... i 5,549± 4,636! ._ w _.-.... ......... r E NET PROPERTYTAXES 320,234 267,923 250306 .................. ..... ..... .. ._.......__._..-....._......-..._x_.-.............,-..-._..'-.-......._ °!o. CHANGE _.-....-....._-...._..._.._....._.._........_.............. -I.MO... _16.34%3 _ . �.58% - __.,..... �......._._._.......... -..-...._.._.__..--........... T.AX:CAPAC.ITY _-_.._.. -_... i_-._-.,_ 1 101,546 , ....__. .-...-......._._._ 1,0220481 ......_.. 912,518I - ...._..........-.........-__...-......._-..._. _..__._..._..,.._.�._...__..._......_......_..._....-..................... ....._......--- -----._... TAX RATE _....._.._.- 29.07101o. i 25,214% ` 27.430% _:.....-.:.._-....--.-._.._ .._..... .... __......... _.... - — ._...._...__ 'MEDIAN VALISE HOME ...'.-_..-.._... ... ............ Iw..-- _- 247,p00= .- 228,100; TAX CAPACITY _...-......_....-..._.._...-...__...._:...._-...._...... 1 _.. 2,4.70? 2,251 ... ;._..._..._.... .... ................. .-_........_...............:..._......._...w.....-..-..:.:_-.._.......... CITY TAXES __.-.... _...... _.....-..........._.:.._._-._.._....-._.-_.... _......- _..-._-..-._.._... _...._....--....._........._-_.......m-..-.-._-......_ $fi47,49.' .._-. $525.6$ 62 GLOSSARY OF TERMS ACCOUNT: A term used to identify an individual asset, liability, expenditure control, revenue control, or fund balance. ACCOUNTS PAYABLE: Amounts.owed to others for goods or services received. ACCOUNTS. RECEIVABLE: Amounts due from others for goods furnished or services rendered, ACCOUNTING SYSTEM: The total set.of records and procedures which are used to.record, classify and report information on financial status and operations of an entity. ACCRUAL BASIS OF ACCOUNTING: The method of accounting under which revenues are recorded. when they are earned and. expenditures are recorded when goods and services are received. ACTIVITY: A specific and distinguishable line of work performed by one or more organizational components of a governmental. unit for the purpose of accomplishing a function for which. the governmental unit is responsible: For example"Code Enforcement is an activity performed in the discharge of the "Public Safety" function. ADOPTION: The formal action taken by the Town Board to authorize or approve the budget. AD VALOREM: In proportion to value. A basis for levying taxes upon property, AGENCY FUND: A fund consisting of resources received and held by the governmental unit as an agent for others or other funds of the governmental unit. APPROPRIATION: An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is limited in amount to the time it may be expended. ASSESSED VALUATION: Value placed upon real estate or. other property as a basis for levying taxes. ASSESSMENTS: Charges made to parties. for actual services or benefits. received. ASSETS: Properly owned by a governmental unit, which has.a monetary value, AUDIT: The examination of documents, records,. reports, systems. of internal control, accounting and financial procedures, and otherevidence'for one. or more of the following purposes Via} To ascertain whether the statements prepared from the accounts present fairly the financial position and the results offinancial operations of the constituent funds and balanced account groups of the governmental unit in accordance with.generally accepted accounting principals applicable to governmental units and on a basis consistent with that of the preceding year. (b) To determine the propriety, legality and mathematical accuracy of a governmental units financial transactions. (c) To ascertain whether all financial transactions have.. been .properly recorded. (d) To: ascertain the stewardship of public officials who handle. and are responsible for the financial resources of a governmental unit. 63 BALANCED BUDGET: A budget in which estimated revenues, including operating transfers from other funds equals estimated expenditures;. including. operating transfers to other funds. A balanced budget would have no effect on fund balancelfund equity. The Township's policies require the General Fund budget to be balanced, BOND: A written promise, generally under seal, to pay. a specified .sum of money, called the face value or principal amount, at a fixed time in the future, called the. date. of maturity, and carrying interest at a fixed rate, usually payable periodically. BONDED INDEBTEDNESS: Outstanding debt by issues of bonds, which are repaid by ad valorem or other revenue. BUDGET: A plan of financial operation embodying an estimate of proposed expenditures fora given period and the proposed means:of financing them, BUDGET DOCUMENT: The afficial.written: statement prepared by the ClerklTreasurer and Finance Officer of the Township which presents the proposed budget to the Town Board. BUDGET BODY MESSAGE: A general discussion of the proposed budget presented in writing as a part of the budget document.. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations made by the Clerk/Treasurer. BUDGET CALENDAR: The schedule of key dates, which a government follows in the preparation and adoption: of the budget. BUDGETARY CONTROL: The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitation of available appropriations and available revenues. CAPITAL ASSETS: Assets with:a value of.$1,g0a or more and a useful Life of 3 years or longer. CAPITAL EXPENDITURE: Assets with an initial, individual cost of more than $1,000 and an estimated useful life in excess of three years.. CAPITAL IMPROVEMENT BUDGET: A plan of proposed capital expenditures and a means of. financing them. The capital budget is enacted as pan: of the complete annual budget. CAPITAL PROGRAM: A plan for capital. expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government. is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL PROJECTS FUNDS: To account for financial resources to be used for the acquisition or construction of major capital facilities. CASH BASIS: The method of accounting under which revenues are recorded when received in cash and expenditures are recorded when paid, CERTIFIED LEVY: Total. tax levy of a jurisdiction, which is certified to the County Auditor. CHARGES FOR SERVICES: Charges for current services .rendered. 64... CHART OF ACCOUNTS: The classifcation system used by a goverrjment entity to organize the accounting for various funds. CONSUMER PRICE INDEX [CPQ; A statistical description of price levels provided by the U.S. Department of Labor.. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). CONTINGENCY: Budget for expenditures: which. cannot be placed in departmental budgets, primarily due to uncertainty about the level or timing ofexpenditures when the budget is adopted. The contingency also serves as a hedge against shortfalls in revenues or unexpected expenditures: CURRENT: A term which, applied to budgeting and accounting, designates the operations of the present fiscal period as Opposed to past or future periods. DEBT: An obligation resulting from the borrowing of money or from the purchase o.f goods and services. DEBT LIMIT: The maximum amount of gross or net debt, which is legally .permitted, DEBT MARGIN: The amount of available debt, which may be issued by :a governmental unit before reaching its debt limit. DEBT SERVICE FUNDS: To account for the accumulation of resources for payment of general long-term dekit. DEPARTMENT: Basic organizational unit of government, responsible for carrying out related functions. DEPRECIATION:. Expiration in. the service. life of capital assets attributable to wear and tear, deterioration,. action of the physical elements, inadequacy or obsolescence. DISTINGUISHED BUDGET PRESENTATION AWARDS PROGRAM: A voluntary awards program administered by the Government Finance Officers Association to encourage governments to prepare effective budg.et.documents. EFFECTIVE BUYING INCOME (EBI): A statistical measure of buying power of an area or group of individuals. ENTERPRISE FUNDS: To account for operations that are financed and operated in. a manner similar to a private business enterprises, where the intent of the governing body is that the cost of providing services are to be recovered primarily on a user -charge. basis to the general public. ESTIMATED MARKET VALUE: Represents the selling price.. of a property if it were: on the market. Estimated market value is converted to tax capacitybefore property taxes are levied. EXPENDITURE: Where accounts are kept.on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payment have been made Or not, Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. FINES: Revenues from penalties imposed for°violation of laws or regulations. 65 FISCAL DISPARITIES- A Minnesota.law enacted in 1.975 which provides for the pooling of 40 percent of all new. commercial and industrial property valuation in the seven county metropolitan area and then redistributed to taxing jurisdictions according to specific criteria. FISCAL POLICY A governments policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal.policy provides an agreed -upon set of principles for the planning and programming of budgets and their funding.. FISCAL YEAR: The budget and accounting year that begins on the first day of January and ends on the last day of December of each year. FIXED ASSETS:: Assets of a long-term character which are intended to continue to be held or used, such. as land, buildings, machinery, furniture, and other equipment. FULL TIME EQUIVALENT (FTE): The. number of employee hours (2,080) needed to be equal to one. full time employee, Several part time employees may be combined to make one full time equivalent. FUNCTION: A group of related activities aimed at accomplishing a major service or regulatory program for which the government unit is responsible. FUND: An independent fiscal and accounting entity with a self -balancing set. of accounts. recording cash .and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the. purpose of carrying on specific activities or attaining certain objectives. FUNS] BALANCE: The difference between fund's assets and fund .liabilities (the equity) in governmental funds. FUND BALANCE— ASSIGNED: Segregation of a portion of fund balance to indicate the government's intent to use the resources for specific purposes where the. specific purposes are identified by either the government's highest level of decision -making authority or.a body or official that has been delegated the authority to do so by the governing body. FUND BALANCE— COMMITTED- Segregation. of.a portion of fund balance that represents resources whose use is subject to a legally binding constraint that is imposed by the government itself at its highest level of decision -making authority and that remains legally binding unless removed in the same manner. FUND BALANCE — NONSPENDABLE: Segregation of a. portion of fund balance to indicate that the amount cannot be spent because the resources are not in spendable form, such as inventories or prepaid items. FUND BALANCE —RESTRICTED: Segregation of a portion of fund balance that represents resources whose use is subject to externally enforceable constraints. FUND BALANCE— UNASSIGNED: The difference between the total fund balance in a governmental fund and its.nonspendable, restricted, committed, and assigned. components. Only the general fund .may report positive amounts.of unassigned fund balance. GENERAL FUND: Accounts for the general operation of the. Township and all financial resources except those to be accounted for in another fund. G NERA.L.GOVERNMENT:. Expenditures, which represents a set of accounts, to which are charged the expenditures for operating the Township. GENERAL OBLIGATION BONDS: When a.govemment pledges its full faith and credit to the repayment of the bonds it issues,.than those bonds are general.obligation (GO) bonds. GOAL: A statement of broad direction., purpose or intent based on the need of a. community. A goal is. general and timeless; that is, it is. not concerned with a specific achievement in a given period. GOVERNMENTAL ACCGUNTING: The composite of analyzing, recording,. summarizing, reporting, and interpreting the financial transactions of governmental units and agencies. GOVERNMENTAL FUND TYPES: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities - except those accounted for in proprietary funds and fiduciary funds. In essence, these funds are accounting segregation of financial resources. Under current GAAP, there are four governmental fund types: general,. special revenue, debt service and capital projects: GRANT: A contribution of assets by one governmental unit or other organization to another. Grants are usually made for specified purposes. HOMESTEAD AND AGRICULTURAL CREDIT (HACA): A form of state.paid property tax relief for farm property and owner occupied homes. IMPROVEMENT BONDS: Bonds payable from the proceeds of special. assessments from properties benefiting from. an improvement. IMPROVEMENTS- Buildings, other structures, and other attachments or annexations to [and which are intended to remain:so attached. or annexed, such as sidewalks, trees, drains, and sewers.. INFLOWIINFILTRATIGN (Ili): The term used to describe clean. water entering into the sanitarysewer system. INTERFUND TRANSFERS: Amounts transferred from one fund to another. INFRASTRUCTURE:. Assets which are.immovable and of value only to the governmental unit (i.e. roads, gutters, sewer lines). INTERGOVERNMENTAL REVENUES:. Revenues from other.governments in the form of grants, entitlement, or shared revenues. INVESTMENTS: Securities held for the production of income in the farm of interest.. LEVY: (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount.of taxes special assessments, or service charges imposed by a governmental unit.. LICENSES: Revenues received from the sale of business and non -business licenses. LIMITED MARKET VALUE: The amount the market value of a property can increase from one year to the next for calculating property. taxes. The limited market value system was phased -out by the State of Minnesota. 67 LINE ITEM: A specific item or group of similar items defined by detail 'in a unique account in the financial records, LOCAL GOVERNMENT AID {LGA}: Intergovernmental revenue.frorn the state to municipalities to help fund general expenditures. LONG-TERM DEBT: Debt with a maturity of more than one year after the date of issuance. MAINTENANCE: The upkeep of physical. properties in condition for use or occupancy MARKET VALUE EXCLUSION (MVE): A portion of a property's market value that is not included in the property tax calculation based on a formula. set by the State of Minnesota. This exclusion reduces the taxable market value. MARKET VALVE .HOMESTEAD CREDIT (MVHC): State paid property tax reduction .on owner occupied homes based on the properties market value. MISCELLANEOUS: Revenues. or expenditures not classified in. any other revenue or expenditure category. MODIFIED ACCRUAL BASIS: The basis of accounting under which expenditures other than accrued interest on. general long-term debt are recorded. at the time liabilities are incurred and revenues are recorded when received in cash. except for material and/or available revenues, which should be accrued to reflect properly the tax levied and revenue earned. NET POSITION —GENERAL GOVERNMENT: The difference between general government asset and. liability accounts.reported in the government -wide financial statements. OBJECT OF EXPENDITURE: Expenditure classifications based upon the types or categories of goods and services purchased; OBJECTIVE: Desired output oriented accomplishments, which can be measured and achieved within a given time frame. OPERATING BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for the calendar year and the proposed means of financing them. OPERATING EXPENSE: The cost for personnel, material and equipment required for a department to function; OPERATING REVENUE:. Funds that the government receives as income to pay for ongoing operations.. Dperating revenues are used to pay for day-to-day services. OPERATING TRANSFERS: Amounts. transferredfrom one fund to another, shown as expenditure in the originating fund and revenue in the receiving fund. ORDINANCE: A.formal legislative enactment by the Town Board: PAY-AS-YOU-GO BASIS: A term used to. describe a financial policy by which capital ou#lays are financed from current revenues rather than through borrowing. M. PERFORMANCE MEASURE: See Service Levels. PERSONAL SERVICES: Expenditures for salaries, wages, and fringe benefits of employees PROGRAM: A group of related activities performed by one or more organizational units for the` purpose of accomplishing a function for which the governmental unit is responsible. PROJECT: A plan of work, job assignment; or task. PROPRIETARY ACCOUNTS: Those accounts which show.actual financial position and operation, such as actual assets, liabilities, reserves, fund balances, revenues, and expenditures, as distinguished from budgetary accounts. PUBLIC SAFETY: To account for expenditures.refated to the protection of persons and property PUBLIC WORKS: To account for expenditures for the maintenance of Township property and infrastructure. PURPOSE: A broad statement of the goals, in terms of meeting public service needs, that a department.is organized to meet, REFUNDING BONDS: Bonds issued to. retire bonds already outstanding. REIMBURSEMENT: Cash or other assets received as a repayment of the cast of work or services performed or of other expenditures made for or on behalf of another governmental unit or department or for an individual, firm, or corporation. RESERVE: An account.which recordsa portion of the fund balance which must be segregated for some future use and which is, therefore, not available for further appropriation or expenditure. RESOLUTION: A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute, RESOURCES: The actual assets of a governmental unit, such as cash, plus contingent assets such as estimated revenues applying to the current fiscal year not accrued or collected, and bonds authorized and. not issued. REVENUE: The terrn designates an increase to a funds assets which: 1) does not increase a liability; 2).does not represent a repayment of. expenditure already made; 3) does. not represent a cancellation of certain liabilities; and 4) does not represent an increase in contributed capital. REVENUE BOND: A bond that is backed by @:particular revenue source such as water user fees. SERVICE LEVELS: Data to determine how effective or efficient a program is in achieving its objective SPECIAL ASSESSMENT: A compulsory levy made by a local government against certain properties to defray part or all.of the. cost of.a specific improvement.or.service which is presumed to be of general benefit to the public and of special benefit to such properties, SPECIAL REVENUE FUND: To account for revenue derived from specific revenue sources. that are legally restricted for specific purposes. m SY: Abbreviation for square yard, which is how sealcoating.,and street overlay projects are measured. TAXABLE: MARKET VALUE.. That portion of a property's market value that is used to calculate property taxes. TAX CAPACITY: An amount determined by a percentage of a property's market value, which is than applied to the tax. rates of taxing jurisdictions affecting the property to determine the amount of property taxes owed. The current tax rates and property classifications can be found on page 135. TAX CAPACITY RATE: Tax rate applied totax capacity to generate property tax revenue: The rate is obtained by`dividing the property tax levy by the available tax capacity. TAX CLASSIFICATION RATE: Rate at which estimated market. values are converted into the property tax base. The classification rates are assigned to properties.depending on their type (residential, commercial, farm, etc.) and, in some. cases there are two tiers of classification rates, with the rate increasing as. the: estimated market values increases. TAX INCREMENT FINANCING (T'iF): Financing tool originally intended to combat severe blight in areas, which would not be redeveloped "but for" the availability of government subsidies derived from locally generated property tax revenues. TAX LEVY: The total. amount to be raised by general.property taxes for the purpose stated in the resolution certified to.the county auditor. TAX RATE; The amount applied to tax capacity to determine the taxes generated by the property. TAXES. Compulsory charges levied by a governmental uhit for the purpose of financing services performed for the common benefit. TRUST AND AGENCY FUNDS: Funds used to account for assets held by a government in a trust capacity or as an agent for individuals, private.organizations; other governments and/or other funds. TRUST FUND: A fund consisting of resources received and held by the governmental unit as trustee, to be expended or invested in accordance with the conditions of the trust, UNBALANCED BUDGET: A budget which undesignated fund balance or reserves are used in order to balance estimated revenues to estimated expenditures or expenses. UNRESERVED FUND BALANCE.: The portion of a fund's balance that is:not restricted fora specific purpose and is available for general appropriation. USER FEES: The payment of a charge for direct receipt of a public service by the party benefiting from the service. WORKLOAD INDICATOR: A unit of work to.be done, 70 ACRONYMS AC.S Animal Control Services CAFR Comprehensive.Annual Financial Report CD Certificate of Deposit CIP Capital Improvement Plan CP Commercial Paper CPI Consumer Price Index HACA Homestead and Agricultural Credit.Aid EBI Effective Buying Income EDA Economic Development Authority EMV Estimated Market. Value FHLB Federal Home Loan Bank FNMA Federal National Mortgage Association FTE Full Time Equivalent GAAP Generally Accepted Accounting Principals GASB. Governmental Accounting Standards Board GFOA Government Finance Officer's Association GO General Obligation Iif Inf€owllnfiltration LGA Local Government Aid MCES Metropolitan Council Environmental Services MVE Market Value Exclusion MVHC Market Value Homestead Credit SAC Sewer Availability. Charge SY Square Yard TIF Tax Increment Financing TVA Tennessee Valley Authority VLAWMO Vadnais Lake Area Water Management Organization WAC Water Availability Charge WBLC❑ White Bear Lake Conservation ❑istrict 71 f