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Home My WebLink About2007 12-10 CCPCITY OF GEM LAKE, MN Special City Council meeting City Council Agenda December 10, 2007 MEETING LOCATION: Old White Bear Town Hall — Hoffman Rd. CALL TO ORDER - By Mayor Emeott at _ PM Meeting requested by City Council members present at December 3, 2007 City Council workshop Notice provided by Bulletin placed at normal meeting place — Tousley Ford Notice given in City Newsletter mailed December 5, 2007 Meeting notice posted on City website — GemLakeMN.org CALL OF ROLL Emeott, Artig-Swomley, Rasmussen, Schilling, Watson OTHERS IN ATTENDANCE (Attach list) BUSINESS A) 2008 proposed City Budget — Jesse Hart — City Treasurer PRESENTATIONS FROM THE FLOOR ON BUDGET 10 minutes maximum allowed for this part of meeting B) Review of Ordinance 101 —Moratorium C) Motion to publish synopsis of Ordinance 101 in White Bear Press D) Other business PRESENTATIONS FROM THE FLOOR 10 minutes maximum allowed for this part of meeting FUTURE CITY COUNCIL MEETINGS Next City Council meeting — Tuesday, December 18, 2007 7 PM ADJORNMENT MEMORANDUM Date: December 7, 2007 To: City Council From: Jessie Hart Re: 2008 Proposed Budget and Property Tax Levy. With the help of Mayor Emeott and Council Member Schilling, I have put together a 2008 proposed budget and tax levy. included in this packet is the presentation that I will present at the meeting on Monday, December 10, 2007 at the Old Township Hall as well as detailed line item budgets of all funds.. While the proposed General Fund budget includes the property tax levy at the level certified in September, the General Fund is currently underfunded by approximately $55,000. The General Fund budget highlights are as follows: Revenues: • Property tax levy represents the non -debt amount certified in September of $395,355 • Building related revenues have been reduced significantly as a reflection of current market conditions. • Animal licenses are good for two -years and 2008 is the off year for this type of license. • Charges for services included a substantial reimbursement for engineering costs that is not anticipated in 2008. • Interest earnings and charitable gambling contributions have been kept relatively constant. Expenditures: City Council - • Includes a $10,000 contingency for unforeseen expenditures, such as grand -opening expenses for the new building. General Government - • Included in General Government is $5,000 for improvements/maintenance of the City's web site. • The VLAWMO costs have been eliminated as a direct result of the organization using a direct billing approach. Reduction of $6,500 from 2007. Financial Administration - • Includes an increase in auditing services (2/3 of cost in General Fund; 1/3 of the cost in Sewer Fund) based on audit proposals. • Accounting services have been reduced in anticipation of less reliance on Township staff. Legal Services - • Includes $50,000 for the remainder of the annexation litigation. • Budgets for $50,000 payback to the Sewer Fund (second of three $50,000 annual transfers). Elections - • Election Activity increased to the 2004 expenditures level for the presidential election. Clerk - • In the Clerk Activity $26,070 is budgeted for the City to hire a part-time deputy -clerk. This position is budgeted to work 50% or 20 hour a week with 90% of the cost charged here and 10% of the cost to the Sewer Fund. Reduced the budget estimate that the City would pay for clerk duties to the Township, • Includes $5,000 that is budgeted for purchasing office furniture for the offices. Planning and Zoning - • Planning and Zoning Activity has $45,000 budget for the hiring of a consultant to complete the wafter and storm water management plan ($25,000) and to finish any remaining work on the City's Comp. plan ($15,000). • Anticipated expenses for building and code enforcement activities have been reduced as a result of the projected activity levels. Road Maintenance - • Road Maintenance Activity has $18,000 budgeted for road and storm water repairs. • The 2008 budget reflects a significant reduction in engineering fees. Ice & Snow Removal - • Contractual services for ice and snow removal have been increased in anticipation of a snowy year. Building Maintenance - • The budget for the Building Maintenance Budget is based on the Township's administrative building cost. • Also included is It also has $10,000 budgeted for furnishing the meeting area of the facility ($7,000) and additional improvements ($3,000) as needed, The City Council needs to set the final tax levy on or before December 28, 2007 and should adopt a final General Fund budget. Action is to review and discuss proposed 2008 budget and property tax levy. CITY OF GEM LAKE 2008 BUDGET WORKSESSION December 10, 2007 VIDEO 14 Reasons Property Taxes Go Up or Down (LMC - MSBA - AMC) 11: PROPOSED BUDGET PROPERTY TAX LEVY 2008 PROPOSED BUDGET & PROPERTY TAX LEVY Strives to deliver in the most cost effective and efficient and effective manner the best municipal services available and in so doing, ensure the highest quality of life for residents and property owners. 2008 PROPOSED BUDGET & PROPERTY TAX LEVY =�$695,141 in Total Budgeted Expenditures for All Funds. b22.53% increase from 2007. ,*A General Fund Operating Budget of $490 f779. * 12.67% increase from 2007. *A Total Property Tax Levy of $449,255. b9.2554% increase from the 2007 levy. Proposed 2008 Budget 3 Total Expenditure Budget $695,141 200E BUDGETED EW ENDITURE5 BY FUND TYPE FnIarprtse Funds Capital Impros 0 43% General Fund 7001% Debt SCNILC Funds 20.44% at Revenue Funds 0 00',0 Special Revenue Funds $0 Debt Service Funds $141,682 Capital Improvement Funds $33000 Enterprise Funds $59,680 General Fund $490,779 2008 BUDGETED EXPENDITURES BY FUND TYPE General Fund 70 01 % Enterprise Funds B 321. Special Pa cnuo Funds capital 4rprm m n' Funds D 00% 0.43% Dept Serv)co Funds 20.44% J — General Fund • Accounts for the operations of the City. • General Fund budget is proposed to increase 12.67%. • Main revenue source is property taxes. 2008 Proposed General Fund Expenditures of $490,779 2008 D(PBOITURES BY DEPARTMEW _ FUblic Works 17 30% 1 l FUbfic Safely 17 71% General Government 84 99% 7 General Government budget proposed at $318,963 an increase of 16.53% 2008 IDCPENDFURES BY DEPARTMBVT Public Works 17 30% Public Safely 1771% /General Government 64 99% Public Works budget is proposed at $84,890 which is an 17.35% increase =�gR _ r L` !� Public Safety budget is proposed to decrease 2.92% to $86,926 2008 ED(PENDITU7E5 BY DEPARTMENT PwiC4H+s Pd1cW Wv n rr% ,.d mr.1 w w% General Fund Revenues 200E PROPOSED REVENUES BY CLASSIFICATION I Pml)cny Torres eo.oe% Fnes d Forfess 0.37% Ucenses 8 fL'mms 4 75% 4Ycr0overrurenral Revenues 5 70% 'cetlaneeus Revenues 5 56% Oav0cs tar Servlccs 257°.6 n Revenue Changes b Permit revenues decreased slightly. 2008 no animal license renewals (2- year license) Charges For Services decreased - no engineering or administrative charges budgeted in 2008. Interest earnings estimated to increase slightly. General Fund Property Taxes b Largest revenue source. Proposed to decrease 4.88%. b Fiscal Disparities Revenue will be $11,207, which is a 52.33% increase. General Fund Tax levy proposed at $384,148. *Is a 4.88% decrease - levied for tax anticipation in 2007. 10 Total Proposed 2008 Property Tax Levy b Property Tax $ 384,148 b Fiscal Disparities 11,207 b Operating Levy $ 395,355 Debt Levy based on Tax Capacity 53,900 Total Levy Based on Tax Capacity $ 449,255 Tax Capacity increased 11.18% $1,134,974 NETTAX CAPAMY 1 200.000 _ 1400.000I Doo,DDo — 400.000 — 200,000 - 0 MI-7- 2DO3 2004 2005 2006 2D07 2008 11 City's Proposed 2008 Tax Rate 38.5954% ACTUAL 2003 - 2007 AND PROPOSED2008 TAX RATE 45 000 % - 40 000% — ---- ... 35 000 % —...----._..------- --- i 30000% "— --------------------- - 25000%----.__-. 15000% —� -- — —� 10000% 5000% 0 OQO% 2003 2004 2005 2006 2007 2006 aJ ..l Tax Tale City's Proposed Tax Rate 38.5954% Decrease of 2.4338% Proposed for 2008 12 Examples of property taxes (with past year comparisons) C" FRQPERTY TAXES SI,400 $1 200 I $1,10751,150 $500 SM 51.000 } $70, n2 S517 $000 5503 So01 56a0 5740 $T03 $000 1 5570 5545 5507 5,70 5400 i 5052 $100 a 5200 50 5,50,000 $200000 $250,000 $275,000 $700,000 MCTMETVALUE O AMAL 2CV5 0 ACTUIL NOS 0 AC.7 AL 2007 17 R7DfOSm- 2008 Property Tax Breakdown Property Tax Dfstributlon Other 5.47% School Dist #624 18 99% Cily of Gem Lake 35 24% Fbrrsey County 40 30% 13 How you see your home How a lender sees your home 14 ` � •jam} [, �1 ^ ._ �= � r • - '• � ,ems, " •'y"�I-��%.��►'+°t, �f .��r/-�^ .''•�ia„/y'.:• '_ ." ter. ��' •: i;; ��" Changes in Market Values b Set by Ramsey County. 73.89% of properties had increases of less than 10% b 6.90% of properties had an increase of 10% - 20%. b 19.21% of properties had increases greater than 20% b Median value is now $300,050 compared to $272,800 last year, an increase of 10.0%. Examples of Property Taxes (assumes a 10.00% market value increase) CITY PF4FEMY TAXES SIA00 51,270 51200 SI,I67 51,107 $1.001 slpBa 51.000 SORB $701 5860 $617 S800 $7�0 S101 RM Sol $553 SG77 5056 $567 5600 Sg70 SOas S+BB s352 $400 $200 $0 ssas000 5220,DOD SP75.000 5307500 5000,000 MARKETVALUEMM 1011i MMASE a ACRAL 20CS o AC UA L 2CX o ACTW L :007 o PF:.f�sID:000 16 How to Calculate your Property Taxes Taxes based on Tax Capacity: Multiply the 1st $500,000 of market value by 1%. Multiply any market value above $500,000 by 1.25%. *Add the two together for your property's tax capacity. c*Muitiply the tax capacity by 38.5954%. *Equals the tax based on tax capacity. Proposed 2008 Tax Levy Other Services Avg. Monthly Costs Refuse/Recycle $13.60 Phone $36.08 b Daily Newspaper $34.84 Cable TV $46.99 Internet (cable)$45.95 c 15 Gallons of Gas ($2.99/Gal.) $44.85 Monthly City Service Costs: b Public Safety $14.69 b Public Works $15.04 b General Gov. $55.20 b Debt $11.57 Total $96.50 (Based on estimated taxes of $1,184 for a home valued at $300,000 for 2008) 17 Summary: Total Expenditures for all Funds $695,141. b Increase of 25.17% d Total General Fund $490,779. b Increase of 12.67% b Total Property Tax Levy of $449,255. b Increase of 9.2554% Tax Capacity of $1,134,974 -Increase of 11.1765% b 2008 Tax Rate of 38.5954% a Decrease of 2.4338% from 2007 ????????????????????? Questions? 18 BUDGET SUMMARY BY FUND TYPE REVENUE BUDGET 2004 2005 2006 207 2007 2008 °% ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE GENERAL FUND $252,691 5306 871 $585.550 $435,605 $497.761 $435,779 0 04% SPECIAL REVENUE FUNDS 868 697 1.124 0 1.787 3,880 0 00% DEBT SERVICE FUNDS 26.869 54,675 269,856 109,262 204.129 164,542 5059°% CAPITAL IMPROVEMENT FUNDS 545.858 170,000 269,430 0 859,061 3,000 0 00°% ENTERPRISE FUNDS 38,670 52,046 52,844 54,578 131.476 121,200 122.07°% TOTAL REVENUES $864.956 S586,289 $1,178.804 $599.445 S1.694 234 5728 401 21 514i• EXPENDITURE BUDGET GENERAL FUND $266.766 $333.738 $634.377 $435,605 $470 907 $490,779 12 67°% SPECIAL REVENUE FUNDS 11.000 0 0 0 0 0 0 00°% DEBT SERVICE FUNDS 0 16.179 146.999 80.633 80.609 141,682 7571°% CAPITAL IMPROVEMENT FUNDS 231,143 476.432 235,952 0 900.822 3.000 0 00°% ENTERPRISE FUNDS 17,672 40,326 205.970 51,108 77,798 59,680 16.77°% TOTAL EXPENDITURES $526.581 $866675 $1 223,298 S567.346 $1,530,136 $695 141 2253°% FUND BALANCE -JANUARY 1 $496.625 $835.200 $554.814 $510,320 $510.320 $674.418 32 16°% EXCESS REVENUE OVER EXPENDITURES $338,375 ($280,386) ($44,49,1) $32,099 $164,098 $33,260 3.62°% FUND BALANCE - DECEMBER 3 i $635,200 $554.814 $510,320 $542,419 $674.418 .5707.678 30.47°% 2008 BUDGETED EXPENDITURES BY FUND TYPE Enterprise Fund Capital Impr 0 43°% General Fund 70 81 °% Debt Service Funds 20 44°% it Revenue Funds 0 00°% GENERAL FUND BUDGET SUMMARY BY ACTIVITY 2004 2005 2006 2007 2007 200B °% REVENUES BY CLASSIFICATION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PROPERTY TAXES $144.195 $167.011 $211.309 $411,197 $406.042 $395,355 -3 85°% LICENSES & PERMITS 45.217 52.749 39.584 10.300 19.520 18.700 81 55% INTERGOVERNMENTAL REVENUES 3.695 752 4.461 6.108 12.814 9.337 52 87% CHARGES FOR SERVICES 50.397 77,315 41.488 0 49.290 2.001 0 00°% FINES & FORFEITS 0 0 3,462 3,000 3.000 3.000 0 00°% MISCELLANEOUS 9,187 11,044 285.246 5,000 7,115 7,386 47.72°% TOTAL REVENUES $252,691 $308,871 $585,550 $435,605 $497.781 $435,779 0.04°% EXPENDITURES BY DEPARTMENT GENERAL GOVERNMENT CITY COUNCIL $6.463 $5.598 $7,717 $10.183 $9,883 $20.168 98 06°% GENERAL GOVERNMENT 12.815 15,263 33,636 39,675 27,323 23.675 -40 33°% CLERK 54.285 7.919 94,893 32,612 26.828 42.370 29 92°% LEGAL SERVICES 20,098 113.094 176.943 140.500 136.500 142,000 1 07°% ELECTIONS 5,549 137 4.334 250 153 6,000 2300 00°% FINANCIAL ADMINISTRATION 5,319 3,222 4.008 4.200 28,790 22,000 423 81% PLANNING & ZONING 36,269 31,276 40,724 16,305 49,075 62,750 35.51°% TOTAL GENERAL GOVERNMENT $i40.798 $176,509 $362.255 $273.725 $278.552 $318,963 16 53°% PUBLIC SAFETY POLICE 56.822 60.409 64.827 72,010 68,993 69.251 -3 83°% FIRE PROTECTION 13.217 15.519 15,172 16,930 16,304 17,000 041°% ANIMAL CONTROL 100 0 452 600 400 675 12.50°% TOTAL PUBLIC SAFETY $70,139 $75,928 $80.451 $89.540 $85.697 $86.926 -2 92°% PUBLIC WORKS ROAD MAINTENANCE 34,641 67,292 1B6,697 55,340 92,070 32.700 -4091°% ICE & SNOW REMOVAL 18,489 10.473 2,365 15.000 14.340 24.050 60 33°% BUILDING MAINTENANCE 2,699 3.536 2,589 2.000 24B 20.140 1307 00°% PARK MAINTENANCE 0 0 0 0 0 0 0,00% TOTAL PUBLIC WORKS $55,829 $61.301 $191,671 $72,340 $106,658 $84.890 17 35°% TOTAL EXPENDITURES $266,766 $333.738 $634,377 $435.605 $470.907 $490,779 12.67°% FUND BALANCE - JANUARY 1 $214.297 $200,222 $175,355 $126.528 $126,528 $153.402 21 24% EXCESS REVENUE OVER EXPENDITURES ($14,075) ($24,867) (548.827) $0 $26,874 ($55,000) 0.00°% FUND BALANCE - DECEMBER 31 $200,222 $175,355 $126.528 $126.528 $153.402 $98.402-22.23°,, 2008 EXPENDITURES BY DEPARTMENT GENERAL FUND REVENUE BUDGET ACCT 2004 2005 2005 2007 2007 200E 1% # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PROPERTY TAXES 31001 CURRENT TAXES $139,33B $167.011 $211.309 $403.840 $398.442 $384.148 -4 88% 31002 DELINQUENT TAXES 0 0 0 0 832 0 000°% 31003 FISCAL DISPARITIES 4,857 0 0 7,357 6,768 11,207 52.33% TOTAL PROPERTY TAXES $144,195 $167.011 $211.309 $411,197 $405.042 $395.355 -3 85°% LICENSES & PERMITS 32101 ON -SALE LIQUOR LICENSES 3,600 3.900 4.200 4.000 5,100 5.100 2750°% 32102 OFF SALE LIQUOR LICENSE 400 0 0 0 100 100 000% 32103 NON -INTOXICATING LIQUOR LICENSES 600 650 700 700 0 0 -100 00°% 32106 TOBACCO LICENSE 750 600 600 500 700 700 40 00°% 32107 CHARITABLE GAMBLING LICENSE 100 200 200 100 100 100 000% 32218 FIRE MARSHALL INSPECTION FEE 2.598 3,200 4.650 5.000 3.794 4,050 -19 00% 32210 BUILDING PERMITS 22,554 44.199 16.924 0 4,560 2.000 000% 32211 PLUMBING PERMITS 1.865 0 2,038 0 1.200 1.500 000% 32219 SEPTIC PERMITS 2.970 0 1937 0 951 1.500 000% 32221 NPDES PERMITS 100 0 0 0 0 0 000% 32212 GASIHEATING PERMITS 1.944 0 1.337 0 450 1,200 000% 32213 ELECTRICAL PERMITS 1.118 0 50 0 765 1,000 000% 32201 CONTRACTOR LICENSE 0 0 0 0 450 450 000°% 32235 SEWER CONTRACTOR LICENSE 450 0 500 0 ISO 0 000°% 32240 ANIMAL CONTROL LICENSE 0 0 0 0 500 0 000% 32104 OTHER PERMITS 6.168 0 5,448 0 700 1.000 0,00°% TOTAL LICENSES & PERMITS $45.217 $52.746 $39,554 $10.300 $19,520 $18.700 81 55°% INTERGOVERNMENTAL REVENUES 33401 LGA 24 0 253 2.808 2,808 2.808 000% 33402 HACA 0 0 0 0 5.398 0 000% 33601 SCORE GRANT 1.553 752 1.326 800 1.362 0 -100 00% 33603 POLICE STATE AID 0 0 0 0 0 4.029 000% 33604 OTHER GOVERNMENT AIDS AND GRANTS 0 0 0 0 0 0 000% 33602 CABLE TV FRANCHISE FEES 2.118 0 2,882 2,500 3,246 2.500 0.00% TOTAL INTERGOV REVENUES $3,695 $752 $4.461 $6.108 $12.614 $9.337 52 87% CHARGES FOR SERVICES 34120 SALE OF SUPPLIES 156 0 77 0 20 25 000% 34121 SPECIAL ASSESSMENT SEARCHES 0 0 0 0 0 0 000% 34122 ENGINEERING CHARGES 0 0 0 0 41.254 500 000% 34105 PLANNING CHARGES 4.100 0 1,850 0 0 500 000% 34126 CHARGES FOR LEGAL FEES 1.887 0 0 0 6,661 500 000% 32230 ADMINISTRATIVE CHARGES 41.687 77,315 28.511 0 105 0 000% 34135 CONTRACTUAL SERVICES 0 0 404 0 0 0 000% 32220 SURCHARGElSACRETAINAGE 0 0 1,133 0 0 0 000% 34110 PLAN CHECK FEES 2,567 0 9,513 0 1,250 476 0.00% TOTAL CHARGES FOR SERVICES $50,397 $77.315 $41,488 $0 $49.290 $2001 000% FINES & FORFEITS 35100 TRAFFIC & OTHER FINES 0 0 3,462 3,000 3,000 3,000 0,00% TOTAL FINES & FORFEITS $0 $0 $3.462 $3,000 $3.000 $3.000 000% "`iISCFLl.ANF_QUS B_F�l_E JVSS 36210 INTEREST EARNINGS 4.168 5.492 6,756 1,500 4.474 4,236 182 40°% 36231 CHARITABLE GAMBLING CONTRIBUTIONS 3,106 3.448 2.092 3,000 2.481 3.000 000% 36241 INSURANCE POLICY DIVIDENDS 413 0 174 500 160 150 -7000°% 36200 MISCELLANEOUS 10 604 368 0 0 0 000°% 39200 TRANSFERS IN 1,500 1,500 275,856 0 0 0 0,00°% TOTAL MISCELLANEOUS $9.187 $11,044* $285.246 $5.000 $7.115 $7.386 47721% TOTAL GENERAL FUND REVENUES $252,691 $308,871 $585,550 $435,605 $497,781 $435,779 0.04% CITY COUNCIL DEPARTMENT 41100 ACCT 2004 2005 2005 2007 2007 2008 % 9 ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PERSONNEL SERVICES 100 WAGES & SALARIES $5,233 $5.200 $5,753 $4,946 $4,946 $4.946 0 00°% 130 FICA CONTRIBUTIONS 430 398 0 2.172 2.172 2.172 0 00 % 160 WORKER'S COMPENSATION 0 0 100 565 200 200 -64.60°% TOTAL PERSONNEL SERVICES $5 663 $5,598 $5,653 $7,683 $7.318 $7,318 -4 75°% OTHER SERVICES & CHARGES 300 PROFESSIONAL SERVICES 0 0 0 0 300 0 0 00°% 364 OTHER INSURANCE 200 0 0 0 0 0 0 00°% 310 CONFERENCE REGISTRATION FEES 0 0 1 864 2.500 265 450 -82 00°% 333 MEETING EXPENSES 600 0 0 0 2000. 2.400 0 00°% 449 COUNCIL CONTINGENCY 0 0 0 0 0 10,000 0.00°% TOTAL OTHER SERVICES & CHARGES $800 $0 $1,864 $2.500 $2.565 $12,850 414 00°% TOTAL CITY COUNCIL $6,463 $5,598 $7,717 $10.183 $9,883 $20,168 98.06°% GENERAL GOVERNMENT DEPARTMENT41900 ACCT 2004 2005 2006 2007 2007 2008 % * ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE SUPPLIES 200 OFFICE SUPPLIES $151 $0 $81 $4,000 $250 $200 -95.00% TOTAL SUPPLIES $151 $0 $51 $4,000 $250 $200 -95 00°% OTHER SERVICES & CHARGE- 334 COMPUTER SERVICES 0 0 0 0 1.000 1.000 0 00% 300 PROFESSIONAL SERVICES 0 0 14.858 0 0 0 0 00°% 320 INTERNET CONNECTION 419 0 467 500 146 200 -60 00% 322 WEB SITE 330 0 1 230 2,000 914 5,000 150 00°% 345 PUBLIC RELATIONS 0 0 0 5.000 0 2,000 -60 00% 346 MARKETING & ADVERTISING 0 0 0 6.000 0 0 -100 00°% 351 LEGAL NOTICES 2.302 0 2.420 2.500 3.500 2,000 -20 00% 352 NEWSLETTER 375 0 0 0 6.900 2.000 0 00°% 361 GENERAL LIABILITY INSURANCE 836 1.378 1.787 2,000 1.435 1,800 -10 00°% 365 PUBLIC OFFICIAL'S LIABILITY INSUR 170 0 0 0 70 100 0 00°% 362 PROPERTY INSURANCE 80 0 0 500 80 1.000 100 00"% 363 VEHICLE INSURANCE 0 0 0 250 0 0 -10000°% 384 RECYCLING COLLECTION 3,376 3,535 3.776 4.200 4.007 4.500 7 14% 440 DUES & SUBSCRIPTIONS 22 2,629 5.997 25 20 25 0 00°% 434 VADNAIS LK WATER MANAG ORG 1.647 0 0 9,000 6.519 0 -100 00°% 435 LMC 445 0 0 500 500 600 20 00°% 436 RCLLG 100 0 0 150 100 150 0 00°% 309 MISCELLANEOUS EXPENSES 372 7.721 3,020 50 50 100 10000°% 450 CHARITABLE GAMBLING DISTRIBUTIONS 2,189 0 0 3,000 1,832 3,000 0.00°% TOTAL OTHER SERVICES & CHARGES $12.664 $15,263 $33.555 $35,675 $27.073 $23.475 -34 20°% TOTAL GENERAL GOVERNMENT $12,815 $15,263 $33.636 $39,675 $27,323 $23.675 -40.33°% FINANCIAL ADMINISTRATION DEPARTMENT 41500 ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PERSONNEL SERVICES 100 WAGES & SALARIES $2,585 $3.000 $0 $0 $0 $0 0 00% 130 FICA CONTRIBUTIONS 184 222 0 0 0 0 0 00°% 135 HEALTH INSURANCE 0 0 0 0 0 0 0 00°% 150 WORKER'S COMP. 0 0 0 0 0 0 0.00°% TOTAL PERSONNEL SERVICES $2,769 $3.222 $0 $0 $0 $0 0 00°% SUPPLIES 200 OFFICE SUPPLIES 0 0 0 0 0 0 0 00°% 250 SALES TAX 0 0 0 0 0 0 0.00°% TOTAL SUPPLIES $0 $0 $0 $0 $0 $0 0 00°% OTHER `,EPVJCES & CHARGES 300 PROFESSIONAL SERVICES 0 0 260 0 695 0 0 00°% 301 AUDITING SERVICES 2.550 0 3.700 4.200 4.300 10.000 138 10°% 329 ACCOUNTING SERVICES 0 0 0 0 23.795 12.000 0 00°% 309 MISCELLANEOUS EXPENSE 0 0 48 0 0 0 0.00°% TOTAL OTHER SERVICES & CHARGES $2.550 $0 $4.008 $4,200 $28.790 $22.000 423 81 % TOTAL FINANCIAL ADMINISTRATION $5,319 $3,222 $4,005 $4,200 $28,790 $22,000 423.81°% � 7 LEGAL SERVICES DEPARTMENT 41600 ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE OTHER SERVICES & CHARGES 300 PROFESSIONAL SERVICES 0 0 0 0 0 0 0 00 % 303 PROSECUTION 1.223 0 1,715 2,500 6,500 7.000 18000% 304 LEGAL SERVICES 18.875 t 13.094 27.920 8,000 30.000 35,000 337 50°% 317 LEGAL - ANNEXATION 0 0 146,746 30.000 50,000 50,000 66 67°% 309 MISCELLANEOUS 0 0 562 0 0 0 0.00°% TOTAL OTHER SERVICES & CHARGES $20,098 $113.094 $176,943 $40.500 $86,500 $92.000 127 16°% CAPITAL OUTLAY 720 OPERATING TRANSFERS OUT 100.000 50,000 50,000-50.00°% TOTAL CAPITAL OUTLAY $0 $0 $0 $100.000 $50,000 $50.000 -50 00°% TOTAL LEGAL SERVICES $20.098 $113.094 $176,943 $140.500 $136,500 $142,000 1.07°% ELECTIONS DEPARTMENT 41410 ACCT 2004 2005 2006 2007 2007 2008 °% # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PERSONNEL SERVICES 100 WAGES & SALARIES $0 $0 $0 $0 $0 50 0 00°% 105 TEMPORARY EMPLOYEES 4,847 137 3.950 0 0 5.000 0 00% 130 FICA CONTRIBUTIONS 0 0 0 0 0 0 0 00% 160 WORKER'S COMP. 0 0 0 0 0 0 0,00% TOTAL PERSONNEL SERVICES $4.847 $137 $3.950 $0 $0 $5.000 0 00% SUPPLIES 210 OPERATING SUPPLIES - OTHER 0 0 189 0 0 200 0 00°% 250 SALES TAX 0 0 0 0 0 0 0,00°% TOTAL SUPPLIES $0 $0 $189 $0 $0 $200 0 00°% OTHER SEP,VI^ES & CHARGES 212 POSTAGE 0 0 0 0 0 0 0 00% 331 MILEAGE 0 0 0 0 0 25 0 00°% 351 LEGAL NOTICES 0 0 0 0 0 0 0 00°% 350 OTHER PRINTING 224 0 64 0 0 250 0 00°% 400 REPAIRlMAINTENANCE EQUIPMENT 478 0 131 0 0 525 0 00°% 309 MISCELLANEOUS 0 0 0 250 153 0 -100.00°% TOTAL OTHER SERVICES & CHARGES $702 $0 $195 $250 $153 $80D 220 00°% TOTAL ELECTIONS $5,549 $137 $4.334 $250 $153 $6,000 2300.00°% CLERK DEPARTMENT 41400 ACCT 2004 2005. 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PERSONNEL SERVICES 100 WAGES & SALARIES $2.982 $3.000 $1.365 $8,587 $2.500 $22.730 164 70% 130 FICA CONTRIBUTIONS 212 221 1.752 0 150 1.740 0 00% 131 PERA CONTRIBUTIONS 0 0 0 0 0 1A75 0 00 % 135 HEALTH INSURANCE 0 0 0 0 0 0 0 00% 150 WORKER'S COMPENSATION 286 0 196 125 0 125 0.00% TOTAL PERSONNEL SERVICES $3.482 $3,221 $3.313 $8,712 $2,650 $26.070 199 24% SUPPLIES 200 OFFICE SUPPLIES 3.492 4,698 4.073 3.500 2,532 2.500 -28 57% 250 SALES TAX 0 0 0 0 0 0 0,00% TOTAL SUPPLIES $3.492 $4,698 $4.073 $3.500 $2,532 $2.500 -28 57% OTHER SEZVICRS P CHARGES 300 PROFESSIONAL SERVICES 47 311 0 82.770 20.000 15,046 5.000 -75 00% 331 MILEAGE 0 0 1.119 400 300 300 -25 00% 332 RECORDING SECRETARY 0 0 0 0 1.500 3.000 000% 310 CONFERENCE REGISTRATION FEES 0 0 1,212 0 0 500 0 00% 350 PRINTING - OTHER 0 0 1,000 0 0 0 0 00% 365 PUBLIC OFFICIALS LIABILITY INSURANCE 0 0 150 0 0 0 0 00% 440 BOOKS & SUBSCRIPTIONS 0 0 0 0 0 0 0 00% 309 MISCELLANEOUS 0 0 1,256 0 0 0 0,000/0 TOTAL OTHER SERVICES & CHARGES $47.311 $0 $87,507 $20.400 $16.846 $8,800 -56 86% CAPITAL OUTLAY 560 FURNITURE & OFFICE EQUIPMENT 0 0 0 0 4.800 5.000 0 00% 720 OPERATING TRANSFERS OUT 0 0 0 0 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $4,800 $5.000 0 00% TOTAL CLERK $54,285 $7,919 $94,893 $32,612 $26.828 $42,370 29.92% :L-1 PLANNING & ZONING DEPARTMENT 41910 ACCT 2004 2005 2008 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE OTHER SERVICES & CHARGES_ 300 PROFESSIONAL SERVICES 434 0 0 1.000 0 25.000 2400 00°% 302 ENGINEERING SERVICES 0 0 0 0 0 10.000 0 00°% 313 BUILDING INSPECTIONS 17,500 17,253 23.960 400 19,000 5.000 1150 00°% 315 ZONING ADMINISTRATION 13.785 14,023 1.566 1.000 2.500 2.200 120000% 328 CODE ENFORCEMENT 2,855 0 0 1.000 0 1.000 0 00°% 316 BUILDING SECRETARY SERVICES 0 0 0 480 800 250 -47 02°% 325 NPDES TRAINING 0 0 125 250 0 250 0 00°% 326 NPDES EDUCATION 0 0 0 250 0 250 0 00°% 327 NPDES ADMINISTRATION 1.290 0 6.874 1,500 1.500 2.000 33 33°% 332 RECORDING SECRETARY 0 0 0 0 0 1.800 0 00°% 345 COMP PLAN UPDATE 0 0 6.189 40,000 25.000 15.000 -6250°% 433 DUES & SUBSCRIPTIONS 140 0 475 225 0 0 -100 00 % 309 MISCELLANEOUS 265 0 1,535 200 275 0 -100.00°% TOTAL OTHER SERVICES & CHARGES $36.269 $31.276 $40.724 $46.305 $49,075 $62.750 35 51°% CAPITAL OUTLAY 720 OPERATING TRANSFERS OUT 0 0 n n n n n nnot TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0 $0 0 00°% TOTAL PLANNING & ZONING $35,269 $31.276 $40,724 $46,305 541075 $62,750 35.51°% POLICE DEPARTMENT42100 ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE OTHER SERVICES & CHARGES 305 REGULAR LAW ENFORCEMENT 56.822 60,409 66.635 65,676 65,819 65 826 0 23°% 306 SPECIAL LAW ENFORCEMENT 0 0 0 74 0 100 35 14°% 307 DISPATCH COSTS 0 0 (1.681) 2.880 2,500 2500 -1319°% 308 ADMINISTRATION 0 0 0 2.889 589 700 -75 69°% 309 MISCELLANEOUS 0 0 73 500 85 125 -75.00°% TOTAL OTHER SERVICES & CHARGES $56.822 $60.409 $54.827 $72.010 $68,993 $59.251 -3 83°% TOTAL POLICE $50,822 $60,409 $64.827 $72,010 $68,993 $69.251 -3.83% FIRE DEPARTMENT 42200 ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE OTHER SERVICES & CHARGES 308 ADMINISTRATION $0 $0 $0 $940 $0 $0 -10000°% 311 FIRE SERVICE 10.246 15.519 11,308 11.873 12.510 13,000 9 49% 312 FIRE MARSHALL SERVICES 2.971 0 3,864 4,057 3.794 4,000 -1 40°% 309 MISCELLANEOUS 0 ❑ 0 60 0 0 -100.00% TOTAL OTHER SERVICES & CHARGES $13.217 $15.519 $15.172 $16.930 $16.304 $17.000 041°% TOTAL FIRE $13,217 $15,518 $15,172 $16,930 $16,304 $17,000 0.41016 ANIMAL CONTROL DEPARTMENT42300 ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE OTHER SERVICES & CHARGES 300 PROFESSIONAL SERVICES 0 0 0 0 0 0 0 00% 323 ANIMAL REMOVAL 100 0 302 400 400 500 2500% 324 ANIMAL ENFORCEMENT 0 0 150 200 0 175 -12 50% 309 MISCELLANEOUS 0 0 0 0 0 0 0,00% TOTAL OTHER SERVICES & CHARGES $100 $0 $452 $600 $400 $675 12 50% CAPITAL OUTLAY 720 OPERATING TRANSFERS OUT 0 n n n n n n nnoc TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0 $0 0 00% TOTAL ANIMAL CONTROL $100 $0 $452 $600 $400 $675 12,50% 5 1 ROAD MAINTENANCE DEPARTMENT 43122 ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE SUPPLIES 211 CHEMICALS 0 0 0 0 0 0 0 00% 210 OPERATING SUPPLIES - OTHER 0 0 0 0 0 0 0 00% 224 GRAVELISTREET MATERIAL 0 0 726 0 400 1,000 000% 225 SALT/SAND 0 0 0 0 0 0 0 00% 226 SIGNS. SIGN REPAIR MATERIALS 0 0 0 0 0 0 0 00% 250 SALES TAX 0 0 0 0 0 0 0.00% TOTAL SUPPLIES $0 $0 $726 $0 $400 $1,000 0 00% OTHER SERVICES 8 CHARGES 302 ENGINEERING FEES 2B.627 66 472 79,675 45.000 60.000 8,000 -B2 22% 300 PROFESSIONAL SERVICES 0 0 0 0 21.000 0 0 00% 327 NPDES 0 0 0 0 650 650 0 00% 308 ADMINISTRATION 0 0 98 3.840 5,000 4.000 417% 405 ROAD MAINTENANCEIREPAIR 2 936 0 3,371 3.000 4.000 18,000 500 00% 433 DUES AND SUBSCRIPTIONS 0 0 0 0 50 50 0 00% 351 LEGAL NOTICES 0 0 0 0 0 0 0 00% 382 ELECTRICITY - STREET LIGHTS 763 820 882 1,000 970 1.000 0 00% 309 MISCELLANEOUS 315 0 0 2.500 0 0 -100.00% TOTAL OTHER SERVICES & CHARGES $32.641 $67.292 $84.026 $55.340 $91.670 $31.700 -42 72% CAPITAL OUTLAY 540 HEAVY MACHINERYIEQUIPMENT 0 0 0 0 0 0 0 00% 720 OPERATING TRANSFERS 2,000 0 101,945 0 0 0 0.00% TOTAL CAPITAL OUTLAY $2,000 $0 $101,945 $0 $0 $0 0 00% TOTAL ROAD MAINTENANCE $34.641 $67.292 $186.697 55.340 $92.070 $32.700 -40.91% ICE & SNOW REMOVAL DEPARTMENT 43125 ACCT 2004 2005 2006 2007 2007 2008 °% # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE SUPPLIES 225 SALT SAND 0 0 779 1,500 4,140 4.800 220 00°% 210 OPERATING SUPPLIES - OTHER 0 0 0 0 0 0 0 OO°% 250 SALES TAX 0 0 0 100 200 250 150.00% TOTAL SUPPLIES $0 $0 $779 $1A00 $4.340 $5,050 21563% OTHER SEWICES & CHARGES 404 REPAIR/MAINTENANCE - CONTRACTUAL 18,489 10.473 1,606 13,400 10 000 19 000 41 79°% 400 REPAIR/MAINTENANCE - OTHER 0 0 0 0 0 0 0 00°% 309 MISCELLANEOUS 0 0 0 0 0 0 0.00°% TOTAL OTHER SERVICES & CHARGES $1 B 489 $10.473 $1.606 $13.400 $10.000 $19,000 41 79°% CAR i AL OUTLAY 540 HEAVY MACHINERY/EQUIPMENT 0 0 0 0 0 0 000°% 720 OPERATING TRANSFERS 0 0 0 0 0 0 0.00"% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0 $0 0 00°% TOTAL ICE & SNOW REMOVAL $18,489 $10,473 $2,385 $15,000 $14,340 $24,050 60.33°% BUILDING MAINTENANCE DEPARTMENT 41940 ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE SUPPLIES 205 CLEANING SUPPLIES 0 0 0 0 0 0 0 00% 211 CHEMICALS 0 0 0 0 0 0 0 00% 210 OPERATING SUPPLIES - OTHER 0 0 0 0 0 500 0 00% 230 BUILDING MATERIALS 0 0 0 0 0 0 0 00% 250 SALES TAX 0 0 0 0 0 0 0.00% TOTAL SUPPLIES $0 $0 $0 $0 $0 $500 0 00% OTHER SERVICES & CHARGES 300 PROFESSIONAL SERVICES 0 0 0 0 0 5.000 0 00% 313 BUILDING INSPECTIONS 0 0 0 0 0 0 0 00% 321 TELEPHONE 1 699 3,536 1.634 2000 248 1.500 -25 00% 331 ELECTRICITY 0 0 130 0 0 2.273 0 00% 383 GAS 0 0 0 0 0 7.667 0 00% 385 WATERISEWER UTILITIES 0 0 0 D 0 200 0 00% 401 REPAIR/MAINTENANCE - BUILDINGS 0 0 0 0 0 1.000 0 00% 400 REPAIR/MAINTENANCE - OTHER 800 0 825 0 0 0 0 00% 309 MISCELLANEOUS 0 0 0 0 0 0 0.00% TOTAL OTHER SERVICES & CHARGES 52.699 $3,536 $2.589 $2 000 $248 $17,640 782 00% CAPITAL OUTLAY 520 CAPITAL OUTLAY - BUILDING IMPROVEMEI 0 0 0 0 0 3,000 0 00% 580 OTHER EQUIPMENTAMPROVEMENTS 0 0 0 0 0 7.000 0 00% 720 OPERATING TRANSFERS 0 0 D 0 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0 $10,000 0 00% TOTAL BUILDING MAINTENANCE $2.699 $3,536 $2.589 $2.000 $248 $28,140 1307.00% PARK MAINTENANCE DEPARTMENT 4410 ACCT 2004 2005 2006 2007 20D7 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE SUPPLIES 211 CHEMICALS 0 0 0 0 0 0 0 00°% 210 OPERATING SUPPLIES - OTHER 0 0 0 0 0 0 0 00°% LANDSCAPING MATERIALS 0 0 0 0 0 0 0 00% 226 SIGNS, SIGN REPAIR MATERIALS 0 0 0 0 0 0 0 00"% 250 SALES TAX 0 0 0 0 0 0 0.00% TOTAL SUPPLIES $0 $0 $0 $0 $0 $0 0 00°% C-HER SFRV!CFS F. CHARGES 300 PROFESSIONAL SERVICES 0 0 0 0 0 0 0 OD°% 404 PARK MAINTENANCE - CONTRACTUAL 0 0 0 0 0 0 0 00°% 400 REPAIR/MAINTENANCE - OTHER 0 0 0 0 0 0 0 00% 309 MISCELLANEOUS 0 0 0 0 0 0 0.00°% TOTAL OTHER SERVICES & CHARGES $0 $0 $0 $0 $0 $0 0 00°% CAPITA!. CUTLA . 580 OTHER EQUIPMENT/IMPROVEMENTS 0 0 0 0 0 0 000°% 540 HEAVY MACHINERY/EQUIPMENT 0 0 0 0 0 0 0 00°% 720 OPERATING TRANSFERS 0 0 0 0 0 0 0.00°% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0 $0 0 00°% TOTAL PARK MAINTENANCE $0 $0 $0 $0 $0 $0 0.00°% SPECIAL REVENUE FUND SUMMARY REVENUE BUDGET ACCT 2004 2005 2006 2007 2007 20118 °% # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PROPERTY TAXES 31010 CURRENT TAXES $0 $0 $0 $0 $0 $0 000"% 31020 DELINQUENT TAXES 0 0 0 0 0 0 0,00°% TOTAL PROPERTY TAXES $0 $o $0 $0 $0 $0 0 00% MISCELLANEOUS 33604 GRANTS 0 0 0 0 0 0 0 00% 34700 PARK DEDICATION FEES 0 0 0 0 0 2.000 0 00°% 36210 INTEREST INCOME 868 697 1,124 0 1,787 1,880 000°% 390oo MISCELLANEOUS 0 0 0 0 0 0 0 00°% 39300 TRANSFERS IN 0 0 0 0 0 0 0.00°% TOTAL MISCELLANEOUS $868 $697 $1,124 $0 $1.787 $3.680 0 00°% TOTAL REVENUES $868 $697 $1,124 $0 $1,787 $3,880 0.00% EXPENDiTUjZE_f3U(�GGT SUPPLIES 220 OPERATING SUPPLIES - OTHER $0 $0 $0 $0 $0 $0 0 00°% 225 LANDSCAPING MATERIALS 0 0 0 0 0 0 0 00°% 226 SIGNS & SIGN MATERIALS 0 0 0 0 0 0 0 00°% 484 SALES TAX 0 0 0 0 0 0 0.00°% TOTAL SUPPLIES $0 $❑ $0 $0 $0 $0 0 00°% OTHER SERVICES 2. CHARGES 303 ENGINEERING FEES 0 0 0 0 0 0 000°% 304 LEGAL FEES 0 0 0 0 0 0 0 00°% 308 PROFESSIONAL SERVICES 0 0 0 0 0 0 0 00°% 405 REPAIRIMAINTENANCE - OTHER 0 0 0 0 0 0 0 00°% 450 EQUIPMENT & OPERATING TRANSFER 0 0 0 0 0 0 0.00°% TOTAL OTHER SERVICES & CHARGES $0 $0 $0 $0 $0 $0 0 00°% CAPITAL OUTLAY 510 LAND 0 0 0 0 0 0 000°% 530 OTHER IMPROVEMENTS 0 0 0 0 0 0 0 00°% 580 OTHER EQUIPMENT 0 0 0 0 0 0 0 00°% 601 DEBT PRINCIPAL 0 0 0 0 0 0 000°% 602 DEBT INTEREST 0 0 0 0 ❑ 0 0 00 % 720 TRANSFERS OUT 11.000 0 0 0 0 0 0.00°% TOTAL CAPITAL OUTLAY $11.000 $0 $0 $0 $0 $0 0 00°% TOTAL EXPENDITURES $11,000 $0 $0 $0 $0 $0 0.00°% FUND BALANCE - JANUARY 1 EXCESS REVENUE OVER EXPENDITURES $41.101 ($10,132) $30,969 $697 $31,566 $1,124 $32,790 $0 $32.790 $1,787 $34,577 $3,880 5 45°% 0.00°% FUND BALANCE - DECEMBER 31 $30,969 $31,666 $32,790 $32,790 $34,577 $38,457 17.28°% PARK AND PLAYGROUND FUND REVENUE BUDGET ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE MISCELLANEOUS 33604 GRANTS $0 $0 $0 $0 $0 $0 0 00°% 34785 PARK DEDICATION FEES 0 0 0 0 0 2.000 0 00°% 36210 INTEREST INCOME 868 697 1.124 0 i 787 1 880 0 00% 36200 MISCELLANEOUS 0 0 0 0 0 0 0 00°% 39200 TRANSFERS IN 0 0 0 0 0 0 0.00% TOTAL MISCELLANEOUS $868 $697 $1,124 $0 $1.787 $3,880 0 00% TOTAL REVENUES $868 $697 $1.124 $0 $1,787 $3,880 0.00°% EXPENDITURE BUDGET SUPPLIES 210 OPERATING SUPPLIES - OTHER $0 $0 $0 $0 $0 $0 0 00°% 235 LANDSCAPING MATERIALS 0 0 0 0 0 0 0 Go % 226 SIGNS & SIGN MATERIALS 0 0 0 0 0 0 0 00°% 250 SALES TAX 0 0 0 0 0 0 0.00°% TOTAL SUPPLIES $0 $0 $0 $0 $0 $0 0 00°% OTHER SERVICES 8 CHARGES 302 ENGINEERING FEES 0 0 0 0 0 0 000°% 304 LEGAL FEES 0 0 0 0 0 0 0 00°% 300 PROFESSIONAL SERVICES 0 0 0 0 0 0 0 00°% 400 REPAIRWAINTENANCE-OTHER 0 0 0 0 0 0 000°% 540 EQUIPMENT 0 0 0 0 0 0 0.00°% TOTAL OTHER SERVICES & CHARGES $0 $o $0 $0 $0 $o 0 00°% CAPITAL OUT I AY 510 LAND 0 0 0 0 0 0 0 00°% 580 OTHER IMPROVEMENTS 0 0 0 0 0 0 000°% 720 TRANSFERS OUT 11,000 0 0 0 0 0 0.00°% TOTAL CAPITAL OUTLAY $11.000 $0 $0 $0 $0 $0 0 00% TOTAL EXPENDITURES $11,000 $0 $0 $0 $0 $0 0.00°% FUND BALANCE - JANUARY 1 $41.101 $30.969 $31,666 $32.790 $32,790 $34.577 5 45°% EXCESS REVENUE OVER EXPENDITURES ($10,132) $697 $1,124 $0 $1,787 $3,860 0.00°% FUND BALANCE - DECEMBER 31 $30,969 $31,666 $32.790 $32,790 $34,577 538,457 17.28,; DEBT SERVICE FUNDS SUMMARY REVENUE BUDGET ACCT 2004 2005 2006 2007 2007 2008 %u # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PROPERTY TAXES 31001 CURRENT TAXES $0 $0 $0 $0 $23.400 $53,900 0 00% 31002 DELINQUENT TAXES 0 0 0 0 0 0 0 00% 31003 FISCAL DISPARITY TAX 0 0 0 0 0 0 000% 31004 PENALTIES & INTEREST 0 0 0 0 0 0 0.00% TOTAL PROPERTY TAXES $0 $0 $0 $0 $23,400 $53,900 0 00% FINES & FORFEITS 36101 SPECIAL ASSESSMENTS 0 54,675 161,127 109 262 138.531 100.000 -8 48% 36102 DELINQUENT SPECIAL ASSESSMENTS 0 0 0 0 0 0 0 00% 36103 PENALTIES & INTEREST 0 0 0 0 112 0 0.00% TOTAL FINES & FORFEITS $0 $54.675 $161.127 $109.262 $138.643 $100,000 -8 46% MISCELLANEOUS 36210 INTEREST EARNINGS 0 0 34 0 4.758 10.642 0 00% 39000 MISCELLANEOUS 0 0 0 0 0 0 0 00% 39200 BOND PROCEEDS 26,869 0 6.750 0 0 0 0 00% 39300 TRANSFERS IN 0 0 101,945 0 37,328 0 0.00% TOTAL MISCELLANEOUS $26,869 $0 $108.729 $0 $42.086 $10.642 0 00% TOTAL REVENUES $26,869 $54,675 $269,856 $109,262 $204,129 $164,542 50,59% EXPENDITURE BUDGET CAPITAL OUTLAY 601 BOND PRINCIPAL 0 0 24,480 50.327 50,327 72,207 43 48% 602 BOND INTEREST 0 16,141 21.582 30.206 30.206 68.925 128 15% 603 FISCAL AGENT FEES 0 38 4B 100 76 550 450 00% 701 MISCELLANEOUS 0 0 0 0 0 0 0 00 % 720 TRANSFERS OUT 0 0 100,789 0 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $16.179 $145.999 $80,633 $B0.609 $141.632 75 71°% TOTAL EXPENDITURES $0 $16,179 $145,999 $80,633 $80,609 $141.682 75.71% FUND BALANCE - JANUARY 1 $0 $26.869 $65,365 $188.222 $188,222 $311.742 65 62% EXCESS REVENUE OVER EXPENDITURES $26,869 $38,496 $122,857 $28,629 $123,520 $22,860-20,15% FUND BALANCE - DECEMBER 31 $26,869 $65,365 $188,222 $216.851 $311,742 $334,602 54.30% RIJ 2004 IMPROVEMENT BONDS REVENUE BUDGET ACCT 2004 2005 2005 2007 2007 2008 °% # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE FINES & FORFEITS 36101 SPECIAL ASSESSMENTS $0 $54.675 $102,912 $78262 $81.343 $72 000 -8 00°% 36102 DELINQUENT SPECIAL ASSESSMENTS 0 0 0 0 0 0 0 00°% 36103 PENALTIES & INTEREST 0 0 0 0 20 0 0.00°% TOTAL FINES & FORFEITS $0 $54.675 $102.912 $78.262 $81,363 $72,000 -8 00°% MISCELLANEOUS 36210 INTEREST EARNINGS 0 0 0 0 2,562 6,669 0001% 39100 BOND PROCEEDS 26.869 0 0 0 0 0 000% 39200 TRANSFERS IN 0 0 101,945 0 0 0 0.00°% TOTAL MISCELLANEOUS $26.869 $0 $101.945 $0 $2.562 $6.669 0 00°% TOTAL REVENUES $26,869 $54.675 $204,857 $78.262 $83,925 $78,669 0.52°% EXPENDITURE BUDGET CAPITAL OUTLAY 60D BOND PRINCIPAL $0 $0 $24,480 $50.327 $50,327 $52.207 3 74°% 610 BOND INTEREST 0 16,141 21,682 20 315 20.315 18.436 -9 25°% 620 FISCAL AGENT FEES 0 38 38 50 38 50 0 00°% 720 TRANSFERS OUT 0 0 94,039 0 0 0 0.00°% TOTAL CAPITAL OUTLAY $0 $15,179 $140.239 $70,692 $70,680 $70.693 0 00°% TOTAL EXPENDITURES $0 $16.179 $140,239 S70,697. $70,680 $70,693 0,00°% FUND BALANCE - JANUARY 1 $0 $26.869 $65.365 $129,983 $129,983 $143.228 10 19°% EXCESS REVENUE OVER EXPENDITURES $26,869 $38,496 $64,618 $7,570 $13,245 $7,976 5.36°% FUND BALANCE- DECEMBER 31 $26,869 $65,365 $129,983 $137,553 $143,228 $151,204 9.92°% 3°1 26D7 CAPITAL IMPROVEMENT PLAN BONDS REVENUE BUDGET ACCT 2004 2005 2006 2007 2007 2008 °% # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE FINES & FORFEITS 31001 CURRENT TAXES $0 $0 $0 $0 $23.400 $53.900 0 00°% 31002 DELINQUENT TAXES 0 0 0 0 0 0 0 00°% 31003 FISCAL DISPARITIES TAXES 0 0 0 0 0 0 0 00°% 31004 PENALTIES & INTEREST 0 0 0 0 0 0 0.00°% TOTAL FINES & FORFEITS $0 $0 $0 $0 $23 400 $53 900 0 00°% MISCELLANEOUS 36210 INTEREST EARNINGS 0 0 0 0 390 1.00D 0 00°% 39100 BOND PROCEEDS 0 0 0 0 0 0 0 00°% 39200 TRANSFERS IN 0 0 0 0 0 0 0.00°% TOTAL MISCELLANEOUS $0 $0 $0 $0 $390 $1 000 0 00°% TOTAL REVENUES $0 $0 $0 $0 $23,790 $54,900 0.00°% EXPENDITURE BUDGET CAPITAL OUTLAY 600 BOND PRINCIPAL $0 $0 $0 $0 $0 $0 0 00°% 610 BOND INTEREST 0 0 0 0 0 40.384 0 00°% 620 FISCAL AGENT FEES 0 0 0 0 0 450 0 00°% 720 TRANSFERS OUT 0 0 0 0 0 0 0.00°% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0 $40.834 0 00°% TOTAL EXPENDITURES $0 $0 $0 5o $0 $40.834 0.00°% FUND BALANCE - JANUARY 1 $0 $0 $0 $0 $0 $23.790 0 00°% EXCESS REVENUE OVER EXPENDITURES $0 $0 $0 $0 $23,790 $14,066 0.00°% FUND BALANCE - DECEMBER 31 $0 $0 $0 $0 $23.790 $37.855 0.00°% 4o 2006 IMPROVEMENT BONDS REVENUE BUDGET ACCT 2004 2005 2006 2007 2007 2008 °% # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE FINES & FORFEITS 36101 SPECIAL ASSESSMENTS $0 $0 $58.215 $31,000 $57,188 $28.000 -9 68 % 36102 DELINQUENT SPECIAL ASSESSMENTS 0 0 0 0 0 0 0 00°% 36103 PENALTIES & INTEREST 0 0 0 0 92 0 0.00°% TOTAL FINES & FORFEITS $0 $0 $58.215 $31.000 $57.280 $26.000 -9 68°% MISCELLANEOUS 36210 INTEREST EARNINGS 0 0 34 0 1,806 2,973 000°% 39100 BOND PROCEEDS 0 0 6.750 0 0 0 000°% 3920D TRANSFERS IN 0 0 0 0 37.320 0 0.00°% TOTAL MISCELLANEOUS $0 $0 $6.784 $0 $39.134 $2.973 0 00°% TOTAL REVENUES $0 $0 $64,999 $31,000 $96,414 $30,973 -0.09°% EXPENDITURE BUDGET CAPITAL OUTLAY 600 BOND PRINCIPAL $0 $0 $0 $0 $0 $20.000 000°% 610 BOND INTEREST 0 0 0 9 891 9 891 10.105 2 16°% 620 FISCAL AGENT FEES 0 0 10 50 38 50 0 00°% 720 TRANSFERS OUT 0 0 6,750 0 0 0 0.00°% TOTAL CAPITAL OUTLAY $0 $0 $6.760 $9 941 $9 929 $30,155 203 34°% TOTAL EXPENDITURES $0 $0 $5,760 $9,941 $9,929 $30,155 203.34°% FUND BALANCE - JANUARY 1 $0 $0 $0 $58.239 $58.239 $144.724 148 50°% EXCESS REVENUE OVER EXPENDITURES $0 $0 $5B,239 $21,059 $86,485 $818-96.12°% FUND BALANCE - DECEMBER 31 $0 $0 $58,239 S79,298 $144.724 S145,542 E3.54=:5 Aql CAPITAL IMPROVEMENT FUND SUMMARY REVENUE BUDGET ACCT 2004 2005 2006 2007 2007 2008 °% # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE MISCELLANEOUS 36210 INTEREST EARNINGS $0 $0 $0 $0 $9.061 $3.000 0 00°% 35200 MISCELLANEOUS 0 170.000 8,283 0 0 0 0 00% 39100 BOND PROCEEDS 545 856 0 229.967 0 850.000 0 0 00°% 39200 TRANSFERS IN 0 0 31,180 0 0 0 0.00% TOTAL MISCELLANEOUS $545.858 $170,000 $269,430 $0 $859,061 $3.000 0 00% V VU70 TOTAL REVENUES $545,858 $170,000 $269,430 $0 $859,061 $3,000 0.00% EXPENDITURE BUDGET OTHER SERVICES Z CHARGES 302 ENGINEERING FEES 0 0 512 0 1.514 0 000% 304 LEGAL FEES 9,500 0 0 0 6,936 0 0 00% 335 ARCHITECT FEES 0 0 0 0 73,048 0 0 00°% 30B OTHER PROFESSIONAL SERVICE 88 0 12 0 28.134 0 0.00°% TOTAL OTHER SERVICES & CHARGES $9.568 $0 $524 $0 $109.632 $0 0 00°% CAPITAL OUTI,,%Y 531 OTHER IMPROVEMENTS 221 555 476.432 203.611 0 0 0 0 00°% 520 BUILDING CONSTRUCTION 0 0 0 0 748,862 3.000 0 00°% 720 OPERATING TRANSFERS 0 0 31,817 0 42.328 0 0.00°% TOTAL CAPITAL OUTLAY $221,555 $476.432 $235,428 $0 $791,190 33.000 00A TOTAL EXPENDITURES $231,143 $476,432 5235,952 $0 $900,822 $3,000 0.00°% FUND BALANCE - JANUARY 1 $0 $314.715 $8.283 $41,761 $41.761 $0 -10000°% EXCESS REVENUE OVER EXPENDITURES $314,715 ($305,432) $33,478 $0 ($41,761) $0 0.00% FUND BALANCE - DECEM6ER 31 $314,715 $8,293 $41,761 $41,761 $0 $0 -100.00°% Aca,.-#, CAPITAL R,1PP.OVE,,,,ENT FUNDS CONSTRUCTION FUNDS REVENUE BUDGET ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE MISCELLANEOUS 36210 INTEREST EARNINGS $0 $0 $0 $0 $567 $0 000% 36200 MISCELLANEOUS 0 170.000 8.283 0 0 0 000% 39100 BOND PROCEEDS 545.858 0 229.967 0 0 0 000% 39200 TRANSFERS IN 0 0 31,18D 0 0 0 0.00% TOTAL MISCELLANEOUS $545.855 $170.000 $269,430 $0 $567 $0 000% TOTAL REVENUES $545,858 $170,000 S269.430 $0 $567 $O 0.00% EXPENDITURE BUDGET OTHER SERVICES & CHARGES 302 ENGINEERING FEES 0 a 512 0 0 0 000% 304 LEGAL FEES 9.500 0 0 0 0 0 000% 300 PROFESSIONAL SERVICE 88 0 12 0 0 0 0,00% TOTAL OTHER SERVICES & CHARGES $9,588 $0 $524 $0 $0 $0 000% CAPITAL OUTLAY 531 OTHER IMPROVEMENTS 221,555 476.432 203,611 0 0 0 000% 720 OPERATING TRANSFERS 31A17 0 42,328 0 0.00% TOTAL CAPITAL OUTLAY $221.555 $476.432 $235,428 $0 $42.328 $0 000% TOTAL EXPENDITURES $231.143 $ 476,432 $235.952 $0 $42,328 SO 0.00% FUND BALANCE - JANUARY 1 $0 $314,715 $8,283 $41,761 $41.761 $0 -100 00% EXCESS REVENUE OVER EXPENDITURES $314.715 (5306,432) $33,478 $0 ($41,761) $0 0.00% FUND BALANCE - DECEMBER 31 $314,715 $8,283 $41,761 $41.761 $0 $0 -100,00% BUILDING CONSTRUCTION REVENUE BUDGET ACCT 2004 2005 2005 2007 2007 200E °% # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE MISCELLANEOUS 36210 INTEREST EARNINGS $0 $0 $0 $0 $8.494 $3.000 000% 36200 MISCELLANEOUS 0 0 0 0 0 0 0 00% 39100 BOND PROCEEDS 0 0 0 0 850.000 0 0.00% 39200 TRANSFERS IN 0 0 0 0 0 0 0.00°% TOTAL MISCELLANEOUS $0 $0 $0 $0 $858,494 $3 000 0 00% TOTAL REVENUES $0 $0 $0 $0 $858,494 $3,000 0,00% EXPENDITURE BUDGET OTHER SERVICES R CHARGES 302 ENGINEERING FEES 0 0 0 0 1.514 0 0 00°% 304 LEGAL FEES 0 0 0 0 6,936 0 0 00°% 335 ARCHITECT FEES 0 0 0 0 73.048 0 0 00°% 300 OTHER PROFESSIONAL SERVICE 0 0 0 0 28,134 0 0.00% TOTAL OTHER SERVICES & CHARGES $0 $0 $0 $0 $109,632 $0 0 00% CAP TA{,.O U1( G.A 520 BUILDING CONSTRUCTION 0 0 0 0 748.862 3.000 0 00°% 720 OPERATING TRANSFERS 0 0 0 0 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $748,862 $3.000 0 00% TOTAL EXPENDITURES $0 $0 $0 $0 $B58,494 $3,000 0.00°% FUND BALANCE - JANUARY 1 $0 $0 $0 $0 $0 $0 0 00°% EXCESS REVENUE OVER EXPENDITURES $0 $0 $0 $0 $0 $0 0.00°% FUND BALANCE - DECEMBER 31 $0 $0 $0 $0 $0 $0 0.00°% 4� ENTERPRISE FUND SUMMARY REVENUE BUDGET ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE LICENSES & PERMITS 34400 SEWER AVAILABILITY CHARGE $4,209 $0 $0 $6.600 $0 $1,200 -81.82% TOTAL LICENSES & PERMITS $4.200 $0 $0 $6.600 $0 $1200 -81 82°% MISCELLANEOUS 36210 INTEREST INCOME 3.171 7,566 5.792 100 16.476 10,000 990000°% 37130 SEWER REVENUES 29,096 44,480 41.516 47,128 60.000 60.000 2731°% 37135 CERTIFIED SEWER REVENUES 0 0 0 0 0 0 000°% 37155 PENALTIES & INTEREST 0 0 0 0 0 0 000°% 39000 MISCELLANEOUS 203 0 5.536 750 0 a -10000°% 39300 OPERATING TRANSFER 2,000 0 0 0 55,000 50,000 0.00°% TOTAL MISCELLANEOUS $34.470 $52.046 $52,844 $47.978 $131.476 S120.000 15011°% TOTAL REVENUES $38.670 $52,046 $52,844 $54,578 $131,476 $121,200 122.07°% EXPENDITURE BUDGET PERSONNEL SERVICES 100 WAGES & SALARIES $0 $0 $0 $0 $0 $2,520 0 00% 130 FICA CONTRIBUTIONS 0 0 0 0 0 195 0 00°% 131 PERA CONTRIBUTIONS 0 0 0 0 0 165 000°% 135 HEALTH INSURANCE 0 0 0 0 0 0 000°% 150 WORKER'S COMPENSATION 0 0 0 0 0 0 0.00°% TOTAL PERSONNEL SERVICES $0 $0 $0 $0 $0 $2 880 0 00% SUPPLIES 201 OFFICE SUPPLIES 123 25 78 0 400 SOD 000°% 210 OPERATING SUPPLIES 0 0 0 2.500 0 0 -10000°% 250 SALES TAX 0 0 0 0 0 0 0.00°% TOTAL SUPPLIES $123 $25 $78 $2.500 $400 $500 -80 00°% OTHEE, RE VIcFS & CHAR.^,_F 301 AUDITING & ACCOUNTING SERVICES 0 0 0 0 0 2,500 0 00% 302 ENGINEERING FEES 0 20.900 10.628 2.000 9.941 10.000 400 00°% 304 LEGAL FEES 0 0 0 0 175 200 0 00% 308 PROFESSIONAL SERVICES 195 4.556 5.296 7,600 402 7.500 -1 32°% 309 CONTRACTED SERVICES 0 0 0 100 0 0 -100 00°% 310 M C E S CHARGES 10,480 11.429 12.922 13,908 13 908 17.300 24 39°% 312 GOPHER STATE ONE -CALL CHARGES 0 0 0 1,000 800 800 -20 00°% 322 POSTAGE 0 0 0 0 0 0 0 00"% 329 FINANCIAL SERVICES 0 0 0 11,000 5.372 8,000 -2727°% 352 GENERAL NOTICES 0 0 0 0 0 0 0 00°% 361 GENERAL LIABILITY INSURANCE 0 0 0 0 0 0 0 00°% 362 PUBLIC OFFICIAL'S LIABILITY INSUR 0 0 0 0 0 0 0 00°% 402 REPAIR/MAINTENANCE 5.374 1.916 2,616 2.000 23,800 10.000 40000°% 433 DUES & SUBSCRIPTIONS 0 0 0 0 0 0 0 00°% 460 SEWER INSPECTIONS 0 0 0 3.000 23,000 0 -100 00°% 461 SEWER FLUSHING 0 0 0 8,000 0 0 -100.00% TOTAL OTHER SERVICES & CHARGES $16 049 $38.801 $31.462 $48.605 $77 398 $56 300 15 82°% CAPITAL OUT Ay 540 HEAVY MACHINERY/EQUIPMENT 0 0 0 0 0 0 0 00°% 580 OTHER EQUIPMENT & IMPROVEMENTS 0 0 0 0 0 0 0 00°% 720 OPERATING TRANSFERS 1,500 1,500 174.430 0 0 0 0.00°% TOTAL CAPITAL OUTLAY $1,500 $1.500 $174,430 $0 $0 $0 0 00°% TOTAL EXPENDITURES $17,672 $40,326 $205,970 $51,108 $77,798 $59,680 16.77°% FUND BALANCE -JANUARY 1 EXCESS REVENUE OVER EXPENDITURES $241,427 $20,998 $262,425 $11,720 $274,145 ($153,126) $121.019 $3,470 $121.019 $53,678 $174.697 $61,520 44 36°% 1672.91°% FUND BALANCE - DECEMBER 31 $262,425 $274,145 $121,019 $124,489 $174,697 $230.217 89.75°% A5 SEWER OPERATING FUND REVENUE BUDGET ACCT # ACCOUNT DESCRIPTION 2004 ACTUAL 2005 ACTUAL 2005 ACTUAL 2007 BUDGET 2007 PROJECTED 2008 BUDGET °% CHANGE MISCELLANEOUS 34410 LOCAL SAC CHARGES $4.200 $0 $0 $6.600 $0 $1.200 -81 82°% 35210 INTEREST INCOME 3,171 7,566 5.792 100 16.476 10.000 9900 00°% 34500 SEWER REVENUES 29,096 44.480 41.516 47.128 60.000 60.000 2731°% 34640 CERTIFIED SEWER REVENUES 0 0 0 0 0 0 0 00°% 34650 PENALTIES & INTEREST 0 0 0 0 0 0 0 00% 36200 MISCELLANEOUS 203 0 5.536 750 0 0 -100 00% 39200 OPERATING TRANSFERS 2,000 0 0 0 55,000 50,000 0.00% TOTAL MISCELLANEOUS $38,670 $52.046 $52.844 $54,578 $131.476 $121.200 122 07°% TOTAL REVENUES $38,670 $52,046 $52,844 $54,578 $131,476 $121.200 122.07% EXPENDITURE BUDGET PERSONNEL SERVICES 100 WAGES & SALARIES $D $0 $0 $0 $0 $2.520 0 00% 130 FICA CONTRIBUTIONS 0 0 0 0 0 195 0 00°% 131 PERA CONTRIBUTIONS 0 0 0 0 0 165 0 00°% 135 HEALTH INSURANCE 0 0 0 0 0 0 0 00°% 150 WORKER'S COMPENSATION 0 0 0 0 0 0 0.00°% TOTAL PERSONNEL SERVICES $0 $0 $0 $0 $0 $2.880 0 00°% SUPPI IFS 201 OFFICE SUPPLIES 123 25 78 0 400 500 0 00°% 210 OPERATING SUPPLIES 0 0 0 2,500 0 0 -100 00°% 250 SALES TAX 0 0 0 0 0 0 0.00°% TOTAL SUPPLIES $123 $25 $78 $2,500 $400 $500 •80 00°% OTHER SERVICES & CHARGES 301 AUDITING & ACCOUNTING SERVICES 0 0 D 0 0 2,500 0 00°% 302 ENGINEERING FEES 0 20.900 10,628 2.000 9.941 10.000 400 00°% 304 LEGAL FEES 0 0 0 0 175 200 0 00°% 308 PROFESSIONAL SERVICES 195 4,556 5,296 7.600 402 7.500 -1 32°% 309 CONTRACTED SERVICES 0 0 0 100 0 0 -100 00°% 318 M C E S CHARGES 10.480 11.429 12.922 13,908 13,908 17.300 24 39°% 312 GOPHER STATE ONE CALL LOCATIONS D D 0 1,000 800 800 -20 00°% 322 POSTAGE 0 0 0 0 0 0 0 00°% 329 FINANCIAL SERVICE 0 0 0 11,000 5.372 8.000 -27 27% 351 GENERAL NOTICES 0 0 0 0 0 0 0 00°% 361 GENERAL LIABILITY INSURANCE 0 0 0 0 0 0 0 00°% 365 PUBLIC OFFICIAL'S LIABILITY INSUR 0 0 0 0 0 0 0 00°% 400 REPAIR/MAINTENANCE 5.374 1,916 2.616 2,000 23.800 10.000 40000°% 433 DUES & SUBSCRIPTIONS 0 0 0 0 0 0 0 00°% 460 SEWER INSPECTIONS 0 0 0 3,000 23.000 0 •10000°% 461 SEWER FLUSHING 0 0 0 8.000 0 0 -100.00°% TOTAL OTHER SERVICES & CHARGES $16,049 $38.801 $31,462 $48.608 $77,398 $56.300 15 82°% CAPITAL OUTLAY 540 HEAVY MACHINERY/EQUIPMENT 0 0 0 0 0 0 0 00°% 530 OTHER EQUIPMENT & IMPROVEMENTS 0 0 0 0 0 0 0 00°% 720 TRANSFERS 1.500 1,500 174,430 0 0 0 0.00°% _OPERATING TOTAL CAPITAL OUTLAY $1,500 $1.500 $174,430 $0 $0 $0 0 00°% TOTAL EXPENDITURE BUDGET $17,672 $40,326 $205.970 $51,108 $77,798 $59.680 16.77% FUND BALANCE-.JANUARY 1 $241.427 $262,425 $274.145 $121,019 $121.019 $174,697 44 36°% _EXCESS REVENUE OVER EXPENDITURES $20,998 $11,720 ($153,126) $3,470 $53,676 $61,520 1672.91% FUND BALANCE - DECEMBER 31 $262,425 $274.145 $121.019 $124,489 $174,697 $236.217 89.75°% 4� CITY OF GEM LAKE, MN City Council Agenda December 18, 2007 CALL TO ORDER - By Mayor Emeott at PM CALL OF ROLL Emeott, Artig-Swomley, Rasmussen, Schilling, Watson OTHERS IN ATTENDANCE (Attach list) APPROVAL OF CITY COUNCIL MINUTES AND AGENDA A) Minutes of City Council meeting of November 20, 2007 B) Minutes of Special City Council meeting- December 10, 2007 C) City Council Agenda for this meeting PUBLIC NOTICES None PRESENTATIONS FROM THE FLOOR Others- 10 minutes maximum allowed for this part of meeting COMMITTEE REPORTS Planning Commission December meeting report — (Accept report) Building Committee (City Hall) report — Craig Rafferty or alternate OLD BUSINESS A) RFP (request for proposal) - City Audit process for next 4 years B) City MS4 report for 2006 — Chuck Watson NEW BUSINESS A) Approval of payment of claims for Nov -Dec 2007 B) SEH invoice for supervising sewer main repair — gas line in pipe C) Approval of Auditor for year 2007 D) Resolution to accept 2008 Gem Lake city budget E) Resolution to accept/forward to Ramsey County final 2008 Gem Lake Tax Levy F) Extension of re -cycling contract for 1 year — Waste Management G) Additional services from Putman Planners ? PRESENTATIONS FROM THE FLOOR 5 minutes maximum allowed for this part of meeting FUTURE CITY COUNCIL MEETINGS Next City Council workshop Monday Jan 7, 2008 7 PM - New City Hall meeting room Other time or place Next City Council meeting — Tuesday, January 15, 2008 7 PM - New City Hall meeting room or Other time or place ADJORNMENT CITY OF GEM LAKE 4707 Hwy 61 #253 White Bear Lake, MN 55110-3227 Minutes of Gem Lake City Council Meeting 18 December 2007 The regular meeting of the City Council of the City of Gem Lake was called to order by Mayor Emeott on Tuesday, December 18, 2007 at 7:05 pm in the old White Bear Township town hall. Mayor Emeott, Councilors Rasmussen, Watson, and Shilling were present. Councilor Artig-Swomley was not in attendance but submitted written comments. Also present was City Attorney Trevor Oliver. Other members of the public were in attendance per the sign in sheet sent around the room. APPROVAL OF CITY COUNCIL MINUTES AND AGENDA Minutes of City Council meeting of November 2007: Minutes from the November 2007 City Council meeting were reviewed by Council members. Motion by Rasmussen, Second by Schilling to approve the November 2007 City Council meeting minutes with typo corrections in spelling SEH was unanimously approved by voice vote. Minutes of Special City Council meeting: Minutes from the December 2007 special City Council meeting were not yet available for review. Add agenda item to next city council meeting. City Council Agenda for this meeting: Mayor Emeott called for additions, deletions and corrections to the agenda. Changes were made to the agenda as follows: Under New Business, addition of H) Recommendation to add an additional payment of claims cycle prior to the end of the year to clean up any final bills. Motion by Watson, Second by Rasmussen to approve agenda with the above addition was unanimously approved by voice vote. PUBLIC NOTICES None PRESENTATIONS FROM THE FLOOR None COMMITTEE REPORTS Planning Commission revised December meeting report (Jim Lindner): Mr. Lindner summarized the minutes of the December 4, 2007 Planning Commission meeting. Under discussion was the moratorium for the areas Marc Putman developed his guidelines for. While the commission did not endorse the moratorium, they gave its tacit approval. Regarding Mr. Putman's list of services under consideration by the city, the commission recommends working with Mr. Putman to help clarify our intent for the Gateway vision. Mr. Lindner asked the Council to be cautious as some of Putman's guidelines may be restrictive in their own right. A discussion around Met Council definition of low density housing (3-6 house/acre) took place with Councilor Watson stating that the buffer area between previous houses and the new planning zone would need to be more in the range of 1-3/acre. Councilor Schilling stated that this is why he believes the Planning Commission needs to continue to work with Putman. Councilor Rasmussen stated that he just wants the best plan for Gem Lake residents and that Putman should be able to come up with verbiage that we can use in the Comprehensive Plan to articulate the vision that the City is trying to achieve. Also he stated that the Planning Commission recommends that the city council expend money for the sketch plan for the E/61 NE quadrant and assisting SEH with Comprehensive Plan updates. When asked the status of the Comprehensive Plan, Lindner estimated the plan was 75-80% complete. A more complete draft can be expected in March/April time frame. The Planning Commission intends to meet the September deadline for the plan. Mayor Look for us on the World Wide Web at gemlakemn.org Emeott stated that there was money allocated in the 2008 budget to help the Planning Commission meet these deadlines. Mr. Lindner stated he will be attending the December Vadnais Heights planning commission meeting to apprise them of the work Gem Lake is doing. Mayor Emeott will send a .pdf file from Putman to Lindner for this meeting. Lindner will report on this topic at the next Gem Lake city council meeting. Mr. Lindner stated that the comprehensive plan is something the City will need to live with the next 20-30 years. However, while it can be amended as needed, it cannot be changed such that the Plan and zoning conflict. A discussion about trail system throughout the city occurred next. In summary, the Planning Commission should look at including some verbiage regarding the possibility of using current roads and abandoned rail road tracks to help provide thoroughfares through the city and to interconnect Gem Lake with other neighboring cities. Building Committee (City Hall) report (Craig Rafferty): The lighting is in, the tile is down, the carpet is being laid today. The cleaning crew will be in shortly to begin the construction cleanup. The new City Hall will be ready by January. HVAC work is going slow, and a punch list is being put together. Rafferty is anticipating a 5% overrun of costs for the new building which he stated is very good. There are two heating and cooling zones in the building to allow the conference room to be closed off until needed. OLD BUSINESS A) RFP (Request for Proposal) - City Audit process for next 4 years: Topic will be covered in New Business, Item C. B) City MS4 report for 2006 (Watson): Councilor Watson will schedule a time with Mayor Emeott to review report. NEW BUSINESS A) Approval of payment of claims for November -December 2007: Mayor Emeott referred the Council to the listing of payments requiring approval. Payment of claims for time period above was unanimously approved as indicated by Councilor's signatures on this document. B) SEH invoice for supervising sewer main repair — gas line in pipe: Mayor Emeott stated that Xcel is balking at paying the SEH invoice for the engineering work done. SEH will contact Xcel and remind them that SEH actually were there twice due to Xcel wanting to put off the work until the detouring of 35E/694 was completed and that they could be billing for both times instead of only one. C) Approval of RFP for Auditor for year end 2007: Mayor Emeott reported that Councilor Watson, Mayor Emeott, and Gem Lake City Treasurer/White Bear Township Finance Director Jessie Hart met to review two RFPs. One was submitted by Smith -Schaefer and a second by Larson- Allen. It is recommended that the Larson -Allen proposal be accepted. Mayor Emeott reminded the Council that this type of audit is necessary in order to meet current bonding requirements. Larson -Allen submitted a 5 year proposal for a complete financial audit which Council Members received copies of. All of the costs are not to exceed costs Motion by Schilling, Second Watson to accept the RFP 5 year proposal with not -to -exceed costs as listed. Discussion continued around the fact that because Larson -Allen also does White Bear Township auditing, it is expected that these costs will come in even lower than the costs. Also, the city has only a computer and phone as its current assets so don't have to do much depreciation work. A vote was called by Mayor Emeott and the Resolution to hire Larson -Allen was unanimously approved by voice vote. D) Resolution 2007-16 to accept 2008 Gem Lake city budget and 2008 tax levy: Motion by Schilling, Seconded by Watson to accept the 2008 Gem Lake City budget as presented was unanimously approved by voice vote.Motion by Watson, Seconded by Schilling to accept the 2008 Gem Lake Tax Levy as presented was unanimously approved by voice vote. Resident Uzpen asked how much residents should expect their taxes to increase and was told about 9%. Look for us on the World Wide Web at gemlakemn.org F) Extension of recycling contract for 1 year (Waste Management): Mayor Emeott presented a contract from Waste Management showing an increase of $0.07 ($2.10 to $2.17/house/month) over last year's recycling costs per unit. Motion by Schilling, Seconded by Watson for approval of an extension of the Waste Management recycling contract was unanimously approved by voice vote. Mayor Emeott will ask Waste Management to send out calendars to residents with the dates of recycling pickup, similar to last year. G) Additional services from Putman Planners: Mayor Emeott presented a quote from Putman Planners for additional services they can provide. Motion by Rasmussen, Seconded by Schilling for approval of $5000 as listed on item 4A of the menu, for extension of the Guidelines into the E/61 NE quadrant was unanimously approved by voice vote. Mayor Emeott stated that Mr. Putman will be instructed not to submit bills for this work until after Jan. 1. H): Addition of one more payment of claim cycle prior to year end: Mayor Emeott recommended an additional payment claim cycle be added prior to year end so as to minimize the amount of bills that are held over to 2008. Motion by Schilling, Seconded by Watson to add an additional payment of claim cycle on December 28, 2007 was unanimously approved by voice vote. PRESENTATIONS FROM THE FLOOR None. FUTURE CITY COUNCIL MEETINGS: Next City Council Workshop — A City Council Workshop and Public Hearing will be held Monday, January 7, 2008 at 7:00 p.m. the new Gem Lake City Hall. Subject: Continued work on Ordinances. A listing of the ordinance to be discussed will be published in the White Bear Press. Note: There is a request from business to allow their bartender to sell pull tabs. Would need to make an ordinance change to allow this practice. Mayor Emeott will invite the owner to present. Next City Council Meeting/Public Hearing — Tuesday, January 15, 2008 at 7:00 p.m. in the new Gem Lake City Hall. ADJOURN: The December 2007 regular meeting of the City Council was adjourned at 8:23 p.m. AUTHORIZED: December 18, 2007 APPROVED: January 15, 2008 ATTEST: Teresa Tice, Recording Secretary Certified Copy. ATTEST: ��, , � - Paul R. Emeott, Mayor Look for us on the World Wide Web at gemlakemn.org Attendance List for Gem Lake City Council Meeting: December 18, 2007 Trevor Oliver City Attorney Robert Uzpen Big Fox Road Jim Lindner Planning Commission Justin Gese SEH Ken Lorenz Goose Lake Road Craig Rafferty Big Fox Road Look for us on the World Wide Web at gemlakemn.org CITY OF GEM LAKE, MN 4707 Hwy 61 # 253 �o4 White Bear- Lake, MN 55110-3227 RESOLUTION NO.2007- 18 DECEMBER 2007 A RESOLUTION ADOPTING THE FINAL AMOUNT TO BE RAISED BY PROPERTY TAXATION FOR THE YEAR 2008 WHEREAS, the City Treasurer has presented a TOTAL (Proposed) Budget of $604,141.00 which includes a (Proposed) General Tax Levy of $.395,.355.00 and a Debt Tax Levy of $53,900.00 for fiscal and calendar year 2008 based upon best estimates of costs for running the City of Gem Lake in 2008; and WHEREAS, the City Council did review, on December 10, 2007, the TOTAL (Proposed) Budget and Tax Levy for 2008 including all revisions thereto as of the date first written. NOW, THEREFORE BE IT RESOLVED, that the City Council of the City of Gem Lake does fonnally adopt the 2008 Final General Fund Budget of $435,779.00 and tine Final Property Tax Levy of $449,255.00 which includes a General Tax Levy of $395,355.00 and a Debt Levy of $5.3,900.00 for 2008 as prepared by the City Treasurer and amended by the City Council; BE IT FURTHER RESOLVED that the City Cleric is charged with Certifying said Tax and Debt Levy to Ramsey County Property Taxation and other government bodies for whom this information is required. The foregoing Resolution was offered by Councilor and was supported by Councilor and was declared adopted based upon the following vote: NAME EMEOTT WATSON SCHILLING RASUMSSEN ARTIG- SWOMLEY Vote Aye Aye Aye Aye Aye Attest I, WILLIAM F. SHORT, the duly qualified City Clerk for the City of Gem Lance, County of Ramsey, State of Minnesota, do hereby certify that the foregoing Resolution is a true and accurate representation of action taken my the City Council of the City of Gem Lake on the date first written. 18 December 2007 WILLIAM F. SHORT, City Clerk Look for us on the World Wide Web at gemlakemn org COUNTY, CITY AND SPECIAL TAXING DISTRICT LEVY CERTIFICATION FINAL TAXES PAYABLE IN 2008 FOR _ C,� -r -�� Grn Ld y_— (Governmental Agency) LEVY PURPOSE CERTIFIED FINAL TAX LEVY NET TAX CAPACITY BASED LEVIES 1) General $ c C�5 2) Debt3 3) Other (Please Specify) 4) 5) 6) 7) 8) 9) 10) Total Net Tax Capacity Based Levies (Total 1 through 9) $ A4kCl MARKET VALUE BASED LEVIES 11) I $ -8- 12) 1 £�- 13)Total Market Value Based Referendum Levies (Total 11 & 12) $- 14)Total Certified Levy (Tots! 19 & 13) OC $ �� a�j !, the authorized representative of the above mentioned Governmental Agency, certify that the foregoing information is accurate to the best of my knowledge. G�z(-, i �c> Signature of Authorized Representative Phone Number of Contact Person toy\ -`1 (-�~i •- -�Nt� Qdc) Date 1calcTay 2008Uevycert City of GEM LAKE ADDITIONS OR CERTIFIED ORIGINAL DATE PAYABLE 2008 REDUCTIONS BY DEBT BOND ISSUES PRINCIPAL ISSUED DEBT LEVY RESOLUTION LEVY ------------------------ ------------- ----------- --- GO IMP 2007A 850,000 20-Jun-07 $53,900.00 0 $53,900 00 $53,900 00 $0 00 $53,900.00 I hereby certify that the above schedule of bond levies to be spread on the payable 2008 tax rolls agrees with the City records and Is true and correct. Copies of any resolutions which increase or reduce these levies are attached Signed,<. Date: GENERAL FUND BUDGET SUMMARY BY ACTIVITY 2004 2005 2006 2007 2007 2008 % REVENUES BY CLASSIFICATION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PROPERTY TAXES $144,195 $167.011 $211.309 $411.197 $406,042 $395.355 -3 85% LICENSES & PERMITS 45.217 52,749 39.584 10.300 19.520 18.700 81 55% INTERGOVERNMENTAL REVENUES 3.695 752 4.461 6,108 12.814 9.337 52 57% CHARGES FOR SERVICES 50,397 77,315 41,488 0 49.290 2.001 0 00% FINES & FORFEITS 0 0 3.462 31000 3.000 3,000 0 00% MISCELLANEOUS 9,187 11,044 285,246 5,000 7,115 7,3B6 47.72% TOTAL REVENUES $252.691 $308,871 $585,550 $435.605 S497.781 S435.779 0.04% EXPENDITURES BY DEPARTMENT GENERAL GOVERNMENT CITY COUNCIL $6.463 $5.598 $7.717 $10.163 $9,863 $15,168 4895% GENERAL GOVERNMENT 12.815 15,263 33.636 39,675 27,323 23,175 -41 59% CLERK 54,285 7.919 94,893 32.612 26.828 39,870 22 26% LEGAL SERVICES 20.098 113,094 176.943 140.600 136,500 102.000 -27 40% ELECTIONS 5,549 137 4,334 250 153 6.000 2300 00% FINANCIAL ADMINISTRATION 5.319 3.222 4.008 4200 28,790 22,000 423 81% & ZONING 36,269 31.276 40,724 46,305 49,075 67,750 46.31% _PLANNING TOTAL GENERAL GOVERNMENT $140,798 $176.509 $362.255 $273,725 $278.552 $275.963 0 82% PUBLIC_ SAFETY POLICE 56,822 60.409 64,827 72,010 65.993 69.251 -3 83% FIRE PROTECTION 13,217 15,519 15,172 16.930 16,304 17,000 041% ANIMAL CONTROL 100 0 452 600 400 675 12,50% TOTAL PUBLIC SAFETY $70.139 $75,928 $80.451 $89.540 $85,697 $86,926 -2 92% PUBLIC WORKS ROAD MAINTENANCE 34,641 67,292 186,697 55,340 92,070 28,200 49 04% ICE & SNOW REMOVAL 18,489 10.473 2.385 15,000 14,340 19,050 27 00% BUILDING MAINTENANCE 2.699 3,536 2,689 2,000 248 25.640 1182 00% PARK MAINTENANCE 0 0 0 0 0 0 0.00% TOTAL PUBLIC WORKS $55,829 $81.301 $191.671 $72,340 $106,658 $72.890 0 76% TOTAL EXPENDITURES $266,766 $333,738 $634,377 $435,605 $470,907 $435,779 0.04% FUND BALANCE-JANUARY 1 $214.297 $200,222 $175,355 $126,528 S126.528 $153.402 21 24% EXCESS REVENUE OVER EXPENDITURES ($14,075) ($24,867) ($48,827) $0 $26,874 $0 0.00% FUND BALANCE - DECEMBER 31 $200,222 $175,355 $126,528 $126,528 $153.402 S153.402 21.24% GENERAL FUND REVENUE BUDGET ACCT 2004 2005 2006 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PROPERTY TAXES 31001 CURRENTTAXES $139.338 $167,011 $211 309 $403,840 $398.442 $384.148 4 88% 31002 DELINQUENT TAXES 0 0 0 0 832 0 D 00% 31003 FISCAL DISPARITIES 4,857 0 0 7,357 6,768 11,207 52.33% TOTAL PROPERTY TAXES $144.195 $167,011 $211.309 $411,197 $406.042 $395,355 -3 85% LICENSES & PERMITS 32101 ON -SALE LIQUOR LICENSES 3.600 3.900 4200 4.000 5.100 5.100 27 50% 32102 OFF SALE LIQUOR LICENSE 400 0 0 0 100 100 0 00% 32103 NON -INTOXICATING LIQUOR LICENSES 600 650 700 700 0 0 -100 00% 32106 TOBACCO LICENSE 750 600 600 500 700 700 40 00% 32107 CHARITABLE GAMBLING LICENSE 100 200 200 100 100 100 0 00% 32218 FIRE MARSHALL INSPECTION FEE 2,598 3.200 4.650 5,000 3.794 4,050 -19 00% 32210 BUILDING PERMITS 22.554 44,199 16,924 0 4,560 2.000 000% 32211 PLUMBING PERMITS 1.865 0 2.038 0 1.200 1,500 0 00% 32219 SEPTIC PERMITS 2.970 0 2,937 0 951 1.500 0 00% 32221 NPDES PERMITS 100 0 0 0 0 0 0 00% 32212 GAS/HEATING PERMITS 1.944 0 1.337 0 450 1.200 0 00% 32213 ELECTRICAL PERMITS 1.118 0 50 0 765 1.000 0 00% 32201 CONTRACTOR LICENSE 0 0 0 0 450 450 0 00% 32235 SEWER CONTRACTOR LICENSE 450 0 500 0 150 0 0 00% 32240 ANIMAL CONTROL LICENSE 0 0 0 0 500 0 0 00% 32104 OTHER PERMITS 61168 0 5,448 0 700 1.000 0.00% TOTAL LICENSES & PERMITS $45.217 $52,749 $39.5B4 $10.300 $19,520 $18.700 81 55% NTERGOVERNMENTALREVENUES 33401 LGA 24 0 253 2.808 2,808 2,808 0 00% 33402 HACA 0 0 0 0 5,398 0 0 00% 33601 SCORE GRANT 1.553 752 1.326 800 1,362 0 -100 00% 33603 POLICE STATE AID 0 0 0 0 0 4,029 0 00% 33604 OTHER GOVERNMENT AIDS AND GRANTS 0 0 0 0 0 0 0 00% 33602 CABLE TV FRANCHISE FEES 2,118 0 2,882 2.500 3,246 2,500 0.00% TOTAL INTERGOV REVENUES $3.695 $752 $4.461 $6.108 $12,814 $9.337 52 B7% CHARGES FOR SERVICES 34120 SALE OF SUPPLIES 156 0 77 0 20 25 0 00% 34121 SPECIAL ASSESSMENT SEARCHES 0 0 0 0 0 0 0 00% 34122 ENGINEERING CHARGES 0 0 0 0 41.254 500 0 00% 34105 PLANNING CHARGES 4,100 0 1.850 0 0 500 0 00% 34126 CHARGES FOR LEGAL FEES 1.867 0 0 0 6,661 500 0 00% 32230 ADMINISTRATIVE CHARGES 41.687 77,315 28.511 0 105 0 0 00% 34135 CONTRACTUAL SERVICES 0 0 404 0 0 0 0 00% 32220 SURCHARGE/SAC RETAINAGE 0 0 1,133 0 0 0 0 00% 34110 PLAN CHECK FEES 2,567 0 9,513 0 1,250 476 0.00% TOTAL CHARGES FOR SERVICES $50.397 $77.315 $41,488 $0 $49.290 $2.001 0 00% FINES & FORFEITS 35100 TRAFFIC & OTHER FINES 0 0 3,462 3,000 3.000 3.000 0.00% TOTAL FINES & FORFEITS $0 $0 $3,462 $3,000 $3.000 $3;000 0 00% MlSCELL.4wE0US R^VENUES 36210 INTEREST EARNINGS 4,158 5,492 6,756 1.500 4,474 4,236 182 40% 36231 CHARITABLE GAMBLING CONTRIBUTIONS 3,105 3.44E 2.092 3,000 2,481 3.00D 0 00% 36241 INSURANCE POLICY DIVIDENDS 413 0 174 500 160 150 -70 00% 36200 MISCELLANEOUS 10 604 363 0 0 0 0 00% 39200 TRANSFERS IN 1,500 1,500 275,856 0 0 0 0,00% TOTAL MISCELLANEOUS $9,187 $11.044 $285,245 $5.000 $7,115 $7.386 47 72% TOTAL GENERAL FUND REVENUES $252,691 $30B,871 $585,550 $435,605 $497,731 $435,779 0.04% CITY OF GEM LAKE, MN _ 4707 Hwy 61 # 253 White Bear Lake, MN 55110-3227 Telephone 651-747-2790 Planning Commission Minutes, 12-4-2007 Planning Commission Chair Jim Lindner opened the December meeting at 7:30PM (due to inclement weather) in the White Bear Town Hall. Commissioners Lindner and Craig Rafferty and alternate commissioner Beth Herzog were present. Also present was Paul Emeott. Moratorium While the Planning Commission did not endorse the moratorium for the areas Marc Putman developed his guidelines for (with the addition of the CR E/Highway 61 intersection NE quadrant) which the City Council adopted in November, tonight the Planning Commission gave its tacit approval of the moratorium. No motion was offered as this is after the fact, but we wanted to give the Council our endorsement of their actions as we agree it allows the city the time needed to best fit our new "Gateway" vision into our planning documents without having to address individual development requests that may not concur with the vision the city seeks to develop. Marc Putman At the December 3, 2007 City Council workshop, Marc Putman offered a list of services and the prices of said services for the city to consider (more on this to follow later in these minutes). The Planning Commission recommends working with Marc Putman to help clarify our intent for the Gateway vision, mainly by allowing mixed use to "spill over" into some areas of Bryan Hansen's current parcel that would allow for commercial development along County Road E (which Putman's guidelines currently identify as residential). Paul Emeott asked, "How will Putman's guidelines impact future zoning?" The Planning Commission will seek to define the areas covered by Putman's planning efforts as the Gem Lake Gateway Special Planning District (see the November, 2007 PC minutes) and break the area into sub -planning areas A-E as identified by Marc Putman. (This will expand to include sub -planning area F once Putman sketches the NE quadrant of the E/61 intersection.) Housing Chairman Lindner instructed the Planning Commission to review section 9.0 of the 1997 comprehensive plan "Housing" and come to the January, 2008 meeting ready to discuss. Paul Emeott said the City Council is working on a housing code which he will forward to the planning commission. Section 9.2 of the 1997 comp plan reflects housing goals and policies which when revised for our 2008 plan will drive the objectives of our new plan's housing section. Comprehensive Plan Marc Putman has offered to assist Gem Lake and SEH in crafting language to incorporate his guidelines into out Comp Plan. Beth cautioned that some of Putman's guidelines may Look for us on the World Wide Web at gemlakemn.org be restrictive intheir own right (i.e., would our new city hall have fit into one of his drawings?) We need an update from SEH as to where the plan updates stand. In the meantime, Marc Putman has provided a list of services to the city and their costs, the most important seem to be Putman extending his guidelines by drafting a sketch plan for the E/61 NE quadrant and assisting SEH with comp plan updates. On a motion by Lindner, seconded by Beth, the Planning Commission voted 3-0 to request the city council expend money for the sketch for the NE quadrant and the comp plan assistance. Craig will coordinate meetings between SEH and Putman Planning. Beth will assist. This is not meant as a knock against SEH. We believe that Putman is best able to express his intent on land use to SEH rather than having his guidelines go through a middle man and become less clear. Lindner offered to meet with Vadnais Heights Planning Commission to appraise them of our work with Putman and to learn what they intend for their SW quadrant of the E/61 intersection. Lindner will attend a VH planning commission meeting. Paul Emeott suggested we set some milestone dates for SEH and they are as follows: Lindner will offer to meet with SEH in December for an update. At our January meeting SEH will present to the planning commission what parts of the plan they have worked on thus far. In February Craig Rafferty will coordinate a meeting or two between SEH and Marc Putman. No later than April, 2008, SEH will have a draft comp plan ready for review/discussion before the planning commission. There being no further discussion we adjourned at 8:35. Jim Lindner Planning Commission chair Look for us on the World Wide Web at gemlakeran.org CITY�COLINCIL DEPARTMENT 41100 ACCT 2004 2005 2008 2007 2007 2008 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE PERSONNEL SERVICES 100 WAGES & SALARIES $5.233 $5.200 $5.753 $4.946 $4,946 $4,946 0 00% 130 FICA CONTRIBUTIONS 430 398 0 2,172 2.172 2,172 0 00% 160 WORKER'S COMPENSATION 0 0 100 565 200 200 -64.60% TOTAL PERSONNEL SERVICES $5,663 $5,598 $5.853 $7,683 $7.318 $7.318 -4 75% OTHER SERVICES 6 CHARGES 300 PROFESSIONAL SERVICES 0 0 0 0 300 0 0 00% 364 OTHER INSURANCE 200 0 0 0 0 0 0 00% 310 CONFERENCE REGISTRATION FEES 0 0 864 2.500 265 450 -82 00% 333 MEETING EXPENSES 600 0 0 0 2,000 2.400 0 00% 449 COUNCIL CONTINGENCY 0 0 0 0 0 5,000 0.00% TOTAL OTHER SERVICES & CHARGES $800 $0 $1,864 $2.500 $2,565 $7.850 214 00% TOTAL CITY COUNCIL S6.463 $5.598 $7.717 $10.183 $9.883 $15.16B 48.95% APPENDIX C —DOLLAR COST PROPOSAL Standard Quoted Hourly Hourly Hours Rates Rates Total Principal 20 $ 225 $ 140 $ 2,800 In -charge 100 110 70 7,000 Staff 120 100 65 7,800 Other (specify): Clerical 10 65 40 400 Total All -Inclusive Maximum Price for 2007 Audit 250 $ 18,000 Less: Initial year "Start -Up Costs" LarsonAllen will absorb as the cost of doing business with the City (5,750) Out -of -Pocket Expenses: Mileage, photocopies, postage 250 Total All -Inclusive Maximum Price for 2007 Audit $ 12,500 Total All -Inclusive Maximum Price for 2008 Audit $ 9,500 Total All -Inclusive Maximum Price for 2009 Audit $ 9,800 Total All -Inclusive Maximum Price for 2010 Audit $ 10,100 Total All -Inclusive Maximum Price for 2011 Audit $ 10,400 City of Gem Lake N Page 27 i Comcast Webmail - Email Message Page 1 of 2 From: James Lindner <lindner1858@yahoo.com> To: Paul Emeott <pemeott@comcast.net>, Dan Jochum <djochum@sehinc.com>, "Craig E. Rafferty" <crafferty@rrtlarchitects.com>, Tom Rasmussen <Odyrestorations@aol.com>, Hutch Schilling <hutch@nexengroup.com>, Bill Short <bill.short@ci.white-bear-township.mn.us>, Gretchen Swomley <gretchenas@comcast.net>, Chuck Watson <charles.watson@bdk.com>, Derek Wippich <derekw@aeiomed.com> Subject: SEH meeting Date: Saturday, December 15, 2007 8:10:46 AM I met with Dan Jochum of SEH regarding the Gem Lake comp plan Friday afternoon and want to report a very successful meeting. Here is what we discussed: Overall, SEH is about 75% complete with the comp plan draft. Some sections are further along than others, but overall, we are in good position to have a draft by my March/April deadline. Much of the work SEH has left to do involves land use and how that will impact various sections. We had a good discussion on land use, mainly how to incorporate Marc Putman's ideas into a comp plan. Dan thinks Marc has some good points on mixed use and housing densities (Marc's chart on page 15) so we worked at putting numbers to the land parcels. For planning purposes, Dan likes Marc's overall intent of mixed use throughout the Gateway area. Keep in mind mixed use is not only residential/commercial, but different types of commercial. For the plan we like keeping all options open. It is important to remember that the plan is big picture so getting bogged in details is contrary to what a plan is supposed to be. We looked at each section the met council requires of a plan and decided that for planning purposes it is politically prudent to target certain areas of Gem Lake for development beyond the 2030 timeframe of the current plan. The met council uses sewer plans to drive densities. If we show sewer in any area, then the residential densities will need to be in the 3-6 units per acre range. In the Gateway district we have no problem showing sewer and the related houing ratios. We already have sewer along Schueneman Road and our plan can reflect sewer moving into the northesast part of the city (current R-4, where I live) without pressures to get greater densities. We can leave the golf course as is but keep the plan flexible so that if the golf course decides to go away, we can amend the plan to reflect any future changes. As we move into the western half of Gem Lake Dan likes my "Estate" planning area idea. "Estate" is a preferred term over "Residential" because in Dan's mind, the Met Council thinks of "residential" as more intense housing uses. The term "estate" conjures images of large tracts of land. Again, by naming the western R-1 areas of Gem Lake "estates" without sewers allows the city to avoid the pitfalls of more intense development in our plan right out of the starting gate. If people in this area choose to develop their lands within the 2030 timeframe, we can always amend the plan to reflect any changes in land use. It is important to keep in mind cities amend their comp plans regularly throughout the life of the plan. Gem Lake has not done this in the past, but look at any city council meeting minutes from any given year and you will find comp plan amendments pretty standard fare. Since the comp plan drives zoning, cities will amend their comp plans to allow for a new zoning area as those are presented by developers. A comp plan is to be fluid, not rigid. We also discussed parks and trails and how our plan needs to reflect Gem Lake's trail system as connecting our neighbors trails to each other. Dan is comfortable with our plan of trails around the perimeter of our city as they serve to connect VH, WBL, and WBT to the regional trails and parks in the area. Gem Lake's plan does not need to include a regional park, but rather reflect the overall accessibility to parks and trails via portions of Gem Lake. From our meeting I now have a clear idea of what to include on my two planning commission agendas for January and February. Dan and I also discussed the idea of SEH working with Putman. Dan is willing to do this though he did add that such a meeting may not be really necessary. If Putman is going to charge X thousand dollars for such a meeting, Dan thinks SEH can clarify any issues with Putman via telephone or email. It remains up to the city, but such a meeting may not be really necessary. So there is a recap of our meeting. We met for about an hour on Friday afternoon (Dec. 14). We will meet again in March and finalize the draft SEH will have by then. Since the comp plan is the responsibility of the planning commission, I feel it is my responsibility to guide this process. In my opinion, SEH is on target and has a clear plan for getting the comp plan complete, and I look forward to the coming three months of work. The keys to remember are the http://mailcenter3.comcast.net/wmc/v/wm/4763EO8F000965AlOOOOl 8A622155538949B... 12/15/2007 Comcast Webmail - Email Message Page 2 of 2 comp plan is big picture and should not become bogged down in details and that a plan is meant to be flexible and dynamic throughout its life. Looking for last minute shopping deals? Find them fast with Yahoo! Search. http://mailcenter3.comcast.net/wme/v/wm/4763EO8F000965A1000018A62215553 8949B... 12/15/2007 CITY OF GEM LAKE, MN 4707 Hwy 61 # 253 White Bear Lake, MN 55110-3227 E-mail City@gemiakeMN.org Telephone 651-747-2790 January 1, 2008 Putman Planning & Design 502 Second St. Hudson, WI SUBJECT: Start project for Item 4a as per your Nov 21, 2007 proposal From a motion duly made and seconded and approved at the December 18th, 2007 meeting of the Gem Lake City council you are authorized to begin work on Item 4a — "Sketch Plan, applications of guidelines to NE of Hwy 61 & County Rd E" , for a sum of $ 5000.00 as described in your proposal dated November 21, 2007. Please advise how you will be billing this project. Sincerely yours, Paul Emeott Mayor — City of Gem Lake Look for us on the World Wide Web at gemlakemn.org WASTE MANAGEMENT 10050 Naples Street NE Blaine, MN 55449 December 3, 2007 Mayor Paul. Emeott City of Gem Lake 4707 Hwy 61, #253 Gem Lake, MN 55110 Dear Mayor Emeott: This letter is to request a 1-year extension of the City of Gem Lake Recycling Contract. As per the contract we are requesting the following changes: 1) Waste Management is requesting an increase to $2.17 per household per month. I am available to attend your City Council meeting. Please let me know if you have any questions. My direct phone number is (763) 780-6418. Sincerely, Torre Heiland Municipal Marketing Manager City of Gem Lake Cash Balance Statement 12/03/2007 As of 12/0312007 Fiscal Year:2007 Beginning Total Total Ending Name of Fund Balance Receipts Disbursements Balance General Fund $101,141,12 $449,382.39 $362,719.84 $187,803.67 Parks and Playgrounds $0.00 $34,363,41 $34,363.41 $0.00 2004 Debt Service Fund $129,982.81 $43,843.89 $100,642.34 $73,184.36 2006 Debt Service Fund $58,239 07 $68,677,20 $49.891.19 $77,025,08 2007 Capital Impr. Bonds $0.00 $23,821.14 $0,00 $23,821.14 Street Improvement $41,760.62 $719.39 $42,480.01 $0.00 City Nall Construction $0,00 $1,338,709,77 $1,420,659.16 ($81,949,39) Sewer Enterprise Fund $32,284.47 $146,208.85 $145,396,92 $33,096,40 Total $363,408.09 $2,105,726.04 $2,156,162.87 $312,981.26 Page 4 City of Gem Lake Interim Financial Report by Object Code (YTD) 1210=007 As of 11/30/2007 General Fund Budget Actual Variance Receipts: Current Property Taxes $311,197.00 $336,099A 0 $24,902 10 Delinquent Propert Taxes $0.00 $462.50 $462.50 Fiscal Disparity Taxes $0.00 $3,384.04 $3,384,04 On -Sale Liquor Licenses $4,000.00 $5,100.00 $1,100,00 Off -Sale Liquor Licenses $0.00 $100.00 $100.00 Non -Intoxicating Liquor Licens $700 00 $0.00 ($700.00) Other Permits $0.00 $639 69 $639.69 Tobacco License $500.00 $700.00 $200.00 Charitable Gambling License $100.00 $100.00 $0.0D Contractor Licenses $0.00 $450.00 $450 00 Building Permits $0.00 $4,564.55 $4,564 55 Plumbing Permits $0.00 $1,187.50 $1,187,50 Mechanical Permits $0 00 $456 00 $456.00 Electrical Permit $0,00 $765.50 $765.50 Fire Marshall Inspection $5,000.00 $1,130,00 ($3,870.00) Septic Inspection Fee $0.00 $951,00 $951 00 State Permit Charge $0 00 $141.40 $141,40 Administration Fee $0.00 $105.00 $105.00 Sewer Contractor License $0 00 $150.00 $150.00 Dog Licenses $0 00 $495.00 $495.00 Local Government and Aids $2,808,00 $1,404.00 ($1,404.00) HACA (Homestead Credit) $0 00 $2,699.33 $2,699.33 Score Recycling Grant $800.00 $831,00 $31.00 Cable TV Franchise Fees $2,500,00 $3,245.95 $745.95 Plan Review $0,00 $1,249.90 $1,249,90 Sale of Supplies $0 00 $19.00 $19.00 Engineering Charges $0.00 $41,253 87 $41,253,87 Charges for Legal Fees $0.00 $6,660,68 $6,660.68 Fines $3,000.00 $2,457.84 ($542.16) Interest Earnings $1,500,00 $4,711.01 $3,211 01 Charitable Gambling Contributi $3,000.00 $2,481.00 ($519.00) Insurance Policy Dividends $500 00 $0.00 ($500.00) Total Revenues $335,605.00 $423,994.86 $88,389,86 Other Financing Sources: Sale of Investments $25,387.53 Transfers from other Funds $0.00 Disbursements: City Council Wages and Salaries $4,946.00 $3,914.56 $1,031 44 Employer Paid Insurance $2,172.00 $646.12 $1,525,88 Liability Ins - Employees $565.00 $200.00 $365.00 Administration $0.00 $275,00 ($275.00) Conference Registrations $2,500,00 $265.00 $2,235.00 Meeting Preparation $0 00 $1,400,00 ($1,400.00) Clerk Wages and Salaries $8,587.00 $2,388.04 $6,198.96 Employer Paid Insurance $0.00 $141.84 ($141.84) Workers Compensation $125 00 $0.00 $125.00 Office Supplies $3,500.00 $2,060.51 $1,439A9 Professional Services $20,000.00 $5,012.20 $14,987.80 Page 1 City of Gem Lake Interim Financial Report by Object Code (YTD) 12/03/2007 Budget Actual Variance Administration $0.00 $4,148.50 ($4,148.50) Mileage $400.00 $259.08 $140.92 Recording Secretary $0.00 $0 00 $1,200.00 $1,779,81 ($1,200.00) ($1,779.81) Office Equip & Furnishing Elections Miscellaneous $250.00 $153 41 $96.59 Financial Administration Auditing Services $4,200.00 $4,995.00 ($795.00) Financial Services $0.00 $17.085.00 ($17,085 00) Legal Services Prosecution $2,500 00 $5,078.50 ($2,578.50) Legal $8,000,00 $21,670 08 ($13,670.08) Legal - Annexation $30,000 00 $22,428.39 $7,571 61 Other General Government Office Supplies $4,000,00 $113.75 $3,886.25 Miscellaneous $50.00 $5,000.00 $50, 00 $0 00 $0.00 $5,000.00 Public Relations Marketing & Advertising $6,000 00 $0.00 $6,000.00 Legal Notice Publication $2,500,00 $3,222 36 ($722.36) Newsletter $0.00 $6,493.21 ($6,493.21) General Liability Ins $2,000.00 $1,435.00 $565.00 Property Insurance $500,00 $80.00 $420.00 Vehicle Insurance $250.00 $70.00 $180,00 Recycling Collection $4,200 00 $3,672,90 $52710 VLAWMO $9,000,00 $6,519.00 $2,481,00 LMC $500.00 $511.00 ($11.00) RCLLG $150.00 $100.00 $50.00 Subscriptions $25.00 $0 00 $25 00 Planning and Zoning Professional Services $1,000 00 $0,00 $1,000 00 Miscellaneous $200.00 $267.88 ($67.88) Building Inspections $400.00 $0.00 $400.00 Zoning Administration $1,000.00 $2,035.50 ($1,035.50) Building Secretary $480 00 $0.00 $480.00 NPDES Training $250 00 $0 00 $250.00 NPDES Education $250.00 $0.00 $250.00 NPDES Administration $1,500 00 $1,377.00 $123.00 Code Enforcement $1,000.00 $0.00 $1,000.00 Comp Plan update $40,000.00 $19,715.14 $20,284.86 Dues & Subscriptions $225 00 $0.00 $225 00 Town Hall Building Internet Connection $500.00 $172.95 $ 05 Telephone $2,000.00 $124.29 $1,875.75.71 Web Site $2,000.00 $617.50 $1,382.50 Police Regular Law Enforcement $65,676.00 $60,017.94 $5,658.06 Special Law Enforcement $74.00 $0.00 $74.00 Dispatch Costs $2,880 00 $2,286.71 $593.29 Administration $2,880 00 $589.30 $2,290.70 Miscellaneous $500.00 $85.50 $414 50 Fire Administration $940.00 $0.00 $940.00 Miscellaneous $60.00 $0.00 $60..00 Fire Service $11,873.00 $11,467,50 $405.50 Fire Marshall Service $4,057.00 $3,477 83 $579.17 Animal Control Aniamal Removal $400 00 $300.00 $100.00 Animal Enforcement $200 00 $0.00 $200 00 Building Inspection Building Inspections $0.00 $17,485,73 ($17,485.73) Page 2 City of Gem Lake Building Secretary Road Maintenance Gravel Professional Services Engineering Administration Miscellaneous NPDES Administration Street Lights Repair/Maint-Contractual Street Repairs Dues & Subscriptions Ice and Snow Removal Salt Sand Sales Tax Repair/Maint-Contractual Snow Plowing Construction Engineering MISCELLANEOUS Gambling Distributions Total Disbursements Other Financing Uses: Purchase of Investments Transfers to other Funds Beginning Gash Balance Interim Financial Report by Object Code (YTD) Budget Actual S0 00 $658.50 Gash Balance as of 11/30/2007 $0.00 $0.00 $45,000.00 $3,840.00 $2,500.00 $0.00 $1,000.00 $3,000.00 $0.00 $0.00 $1,500,00 $100.00 $13,400 00 $0.00 $0.00 $3,000.00 $335,605.00 Page 3 $355.20 $21,000.00 $1.798.80 $0.00 $0.00 $650.00 $824.30 $0.00 $3,854,00 $42.19 $2,592,00 $168.50 $7,810..00 $97 50 $57, 054, 59 $1, 832.00 $336,126.61 $26,593.23 $0.00 $101,141.12 $187,803.67 12/0312007 Variance ($658 50) ($355.20) ($21,000.00) $43.201,20 $ 3, 840.00 $2,600.00 ($650 00) $175.70 $3,000.00 ($3,854.00) ($42.19) ($1,092A0) ($68.50) $5,590.00 ($97 50) ($57,054.59) $1,168 00 ($521.61) City of Gem Lake Interim Financial Report by Object Code (YTD) 12/03/2007 As of 11/30/2007 Parks and Playgrounds Receipts: Interest Earnings Total Revenues Other Financing Sources: Sale of Investments Transfers from other Funds Disbursements: Total Disbursements Other Financing Uses: Purchase of Investments Transfers to other Funds Beginning Cash Balance Cash Balance as of 11/30/2007 Budget $0.00 $0.00 $0.00 Page 1 Actual $1,573.89 $1,673.89 $32,789.52 $0 00 $0.00 $34,363.41 $0.00 $0.00 $0.00 Variance $1,573,89 $1,573.89 $0.00 City of Gem Lake Interim Financial Report by Object Code (YTD) 12/03/2007 As of 11130/2007 2004 Debt Service Fund Receipts: Current Special Assessments Penalties & Interest Interest Earnings Total Revenues Other Financing Sources: Sale of Investments Transfers from other Funds Disbursements: DEBT SERVICE Principal Interest Total Disbursements Other Financing Uses: Purchase of Investments Transfers to other Funds Beginning Cash Balance Cash Balance as of 11/30/2007 Budget Actual Variance $78,262.00 $40,671.38 ($37,590.62) $0.00 $9.63 $9.63 $0 00 $3,162 88 $3,162 88 $78,262.00 $43,843.89 ($34,418.11) $0.00 $0 00 $50,327 00 $50,327,00 $0.00 $20,315,00 $20,315.34 ($0 34) $70,642.00 $70,642.34 ($0.34) Page 'I $30,000.00 $0.00 $129,982.81 $73,184.36 City of Gem Lake Interim Financial Report by Object Code (YTD) 12/03/2007 As of 11/30/2007 2006 Debt Service Fund Receipts: Current Special Assessments Penalties & Interest Interest Earnings Total Revenues Other Financing Sources: Sale of Investments Transfers from other Funds Disbursements: DEBT SERVICE Interest Total Disbursements Other Financing Uses: Purchase of Investments Transfers to other Funds Beginning Cash Balance Cash Balance as of 11130/2007 Budget Actual Variance $31,000.00 $28,594,05 ($2,405.95) $0. 00 $45. 56 $45.56 $0.00 $2,557 58 $2,557.58 $31,000.00 $31,197.19 $197.19 $no $37,480.01 $98,910..00 $9,891,19 $89,01a.81 $98,910.00 $9,891.19 $89,018.81 Page 1 $40,000.00 $0.00 $68,239.07 $77,025.08