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07-23-12 Council WS Agenda
CITY OF SHOREWOOD CITY COUNCIL WORK SESSION MONDAY, 23 JULY 2012 AGENDA 1. CONVENE CITY COUNCIL WORK SESSION A. Roll Call B. Review Agenda 2. 2013 BUDGET DISCUSSION 5755 COUNTRY CLUB ROAD COUNCIL CHAMBERS 6:00 P.M. Mayor Lizee Hotvet Siakel Woodruff Zerby ATTACHMENTS Interim Administrator's memo 3. ADJOURN 5755 Country Club Road * Shorewood, Minnesota 5533l9 952-960-7900 Fax: 952474-0|2X°w*wciubo,e,00dmn.um°odyhalgoiaho,e,uud.omuy To: Mayor and Members of the City Council From: Interim Administrator BiU]oynes Date: July 20, 2012 Please find below information which I hope will help guide your budget discussions in the weeks ahead. The information provided describes the current departmental request and options, the Council may wish to consider, in providing for a balanced 2013 budget. Past History: The first yearly budget that dealt with the impact of the 2008 downturn was fiscal year 2009. Our history, for the ensuing four years, has been a total tax dollar levy increase of$59, 951or1.27%. That includes the last two years, 2011 and 2012, which were approved with a 0% increase. Proposed 2013 Operating Budget: The proposed tax levy for the operating year 2013 totals $4,763,319, equal to the 2012 request. Proposal Assumptions: A0% percent levy increase over 2012 A1.798 inflation factor on goods and services All staffing and service levels continue at the same level as2Ol2 Incorporation ofa salary and benefit reserve of $2K,000, (consistent with increases negotiated in the 2OI3 Public Works collective bargaining agreement) Maior increases incorporated in the proposal: Police 30,860 Fire 28,031 Cornrnunity[tr. 26,400 Streets Transfer 22,500 Personnel (above) 20l000 Maior reductions from 2012 City Council (sur«p«) 14,815 As proposed in the attached detail and with the assumptions outlined above, the 2Ol8budget, to be balanced, needs $107,, 534 in additional revenue, service reductions or a combination thereof. Options for Council Consideration in Balancing the 2013 Budget: General Fund Operating Reserve: The adopted City Policy establishes a required reserve level of50 tm60%of operating funds. This level provides for operating cash in the beginning of the year prior to the receipt of first half property tax revenue and also supports the City's Bond Rating. The City currently has a 64% reserve level. Additionally, the City calculates this level before transfers are made to Capital Funds. Most municipalities calculate the reserve ratio after the transfer of those funds, as recommended by financial advisors. This means that our reserve level in the General Fund well exceeds recommended levels. If we were to meet the 60% level set by our policy instead of the 64% we currently experience, we estimate this would allow over $200,000 in available operating revenue for 2013. If we established the standard fund balance reserve ratio after the transfers, this number would be considerably higher. Enterprise Fund Transfers to the General Fund: The City currently charges the Sewer and Water Funds a percentage of the personnel costs for the support provided by City personnel, specifically public works and finance employees. Standard practice would usually include a percentage of the Administrator's salary as well as other support personnel and administrative overhead. Shorewood has not done this in past years. A reasonably conservative estimate ofan appropriate level of transfer would be$25 which could gotofund general fund operations. Water and Sewer Reserve Funds: Sewer Fund: After review it appears that the level of reserves in the sewer fund is appropriate for the maintenance and capital requirements established by the City for the foreseeable future. This is calculated with the understanding that some of the existing fund balance will be used to cover Storm Water construction costs. Water Fund: The Water Fund is a more complicated situation. The Council has discussed the possibility of subsidizing connection fees for homeowners ifthe distribution system is expanded. To give you some idea of the magnitude of that undertaking, we estimate that to bring the system to the entire City, about 1,400 households, the cost would be approximately $28 million at$20L000 per connection. The current reserves are significantly short of making any contribution in excess of 10% of that connection fee. On the other hand, the amount of money in the fund, $3.5 million, is more than needed to support the maintenance and capital requirements of the system. A Council decision on this issue could greatly impact the available funds for the operating budget. [] The Water Fund currently receives $110,000 of the $15K�000 revenue generated h« cell phone tower leases. |n many communities these revenues are used to support general fund operations. This isa recurring source ofrevenue that the City could use to balance the budget. This source alone would fund the 2D1Srecommendation. Service and Program Reductions: Finally the Council may wish to consider various expenditure reductions in the proposed operating budget. |fso desired, the staff is prepared toprov cost data and operational impacts for any identified reductions. We have attached financial information detailing the recommended budget. We stand ready to prov any further detail the Council deems necessary asvve proceed through the budget deliberations. [�l ^_. GENERAL FUND BUDGET DETAIL Approved Dept nuom* «ct"x/ Budget Actual aouge^ ^uma/ Budget no Re Percent mn/mr 2009 2009 2010 2010 2011 2011 2012 mozz 2013 Change Chan nsyswuss TAXES GENERAL PROPERTY TAX ^ 4 4,776 4 ^ 4 4 1 4 0.0% 31020 DELINQUENT ^u VALOREM TAXES az s 119 31040 FISCAL DISPARITIES 1238s8 oszvo 121002 ror^Lnmss 4,776,292 4,703 4,776,292 4,717 * 763 ' 31= 4,787 ' 19" 4,763 ^'~^~~^~ `''~~^' ~—~ LICENSES mPERMITS 32110 LIQUOR LICENSES u 8,320 o azn u o u x u 0.0% »2zuo TOBACCO LICENSES , z `.000 ozs ,.00n 1 z zso z 0.0% sz1ao TREE TRIMMING LICENSES ^so sso ^so sm xsn rao 450 en ^so oom sxzzs RENTAL HOUSING LICENSES scm z son 1.440 1,000 z z s*u 1 oum nzzao OTHER BUSINESS LICENSES AND pe 1.000 3 z ^.y^o a 11.404 * z.^z, a 0.0% szzzo BUILDING PERMITS zoo y, so 118.18e 70,000 123 uo sz uu 0.0% azzzs PLAN CHECK FEES 12 zu zz m zu 14 zz 0.0% azu^o DOG LICENSES a 3 u s a s s 1 a oom azzso HORSE PERMITS so su so su so zoo so 0.0% TOTAL LICENSES mPERMITS 195 127 m, 154 ""'^"" 174,11" =,'^"" '~'~.` ^^~'~~~ ^~~ - INTERGOVERNMENTAL 33401 LOCAL PERFORMANCE AID 1 1 0.0% s^ocw psn^mo s ^ s 4 ^ z x ^.,sz nom 33418 MUNICIPAL STATE AID FOR STREET an000 61*71 00000 o^oo/ o«ssu 68217 o^aso s^an 64650 0.0% TOTAL INTERGOVERNMENTAL os ' vvv ^u 65 69 =*=^ '"'=,^ 70,401 ~-'^'. '~`~^ ~~'' CHARGES FOR SERVICES a^zos ZONING AND SUBDIVISION FEES 4 s 4 z « ^ 4.500 s ^ 0.0% a^,ns SALE oFCOPIES 1 913 z rzz x szo z zos z 0.0% mm, spco^L ASSESSMENT SEARCHES soo 110 sno zeo zsn zso 150 yzs zsu oum awno PARK FEES mRENTALS azs zso 425 525 ms 1 ms 0.0% a«,uz TREE SALES o a^ms PARK DONATIONS az000 zruro yz000 34146 zyoou azzzu zy000 19971 zyouu oum TOTAL CHARGES FOR SERVICES ^z ' ovv 41 », 41 35 33 ""'"'" 32 ' =" ~^'~'^ ~'~~ - FINES mFORFEITURES aszoz FINES mFORFEITS ss000 szeso ssmm ss000 52000 48720 s^soo zo*w sr000 ^sm zsoo TOTAL FINES mFORFEITURES ss 52,968 55.000 55.806 ,+""" =''^" 54,50" 26 57 ^^'~~ ~''— MISCELLANEOUS REVENUE sozm INTEREST EARNINGS 117.000 so es oo 45 zs ^s.000 ss'000 -zzzm (10 sozso CONTRIBUTIONS AND DONATIONS pn 820 z »az*o REFUNDS mREIMBURSEMENTS 10 11 10 13 ox 14,009 sszsn POP MACHINE REVENUE snz*o DRY HYDRANT CHARGES a » s (125) 3 z^s s 4 s 0.0% aazss CELLULAR ANTENNA REVENUE ^o 40 yszm MISCELLANEOUS REVENUE zr 8,236 zr 26 zs 21 zs e 15 0.0% »az,s cowcsssmwS/Vemo/mo 2,500 394 2,SOO 394 400 se^ xuo 400 oom rorxL MISCELLANEOUS REVENUE 150,000 82,755 zzm 86,905 63 '''',, ",',°" ~,''~ ^,... -^'~~ ~--' Pi TRANSFERS 39202 TRANSFERS FROM ENTERPRISE FUND 39203 TRANSFERS FROM OTHER FUNDS TOTAL TRANSFERS TOTAL REVENUES EXPENDITURES CITY COUNCIL Personnel Materials and Supplies Support Services and Charges Transfers Total City Council Administration Personnel Materials and Supplies Support Services and Charges Capital Total City Administration FINANCE Personnel Materials and Supplies Support Services and Charges Capital Total Finance PROFESSIONAL SERVICES Support Services and Charges Total Professional Services PLANNING Personnel Materials and Supplies Support Services and Charges Capital Total Planning MUNICIPAL BUILDINGS Materials and Supplies Support Services and Charges Capital Bond Payments Transfers Total Municipal Buildings POLICE Materials and Supplies Support Services and Charges Capital Total Police 40,000 40,000 18,842 33,465 40,000 40,000 40,000 29,320 - - 100.0% (40,000) 160,000 - 180,000 - - - - - 164,800 4.5% 7,050 200,000 40,000 198,842 33,465 40,000 40,000 40,000 29,320 - - 100.0% (40,000) 5,478,556 5,115,030 5,365,400 5,158,504 5,121,893 5,232,230 5,136,396 1,922,442 5,128,900 -0.1% (7,496) 110,000 99,773 99,773 160,368 99,773 103,950 102,200 - 0.0% (Assumed Inflation) -1.7% 16,794 16,794 16,794 16,794 16,800 16,794 16,800 8,397 16,800 0.0% - 1,400 3,064 3,064 1,175 1,300 684 3,000 165 2,000 - 33.3% (1,000) 52,000 46,158 46,158 45,776 102,430 76,063 86,315 18,801 71,500 -17.2% (14,815) - - - - - 1,379 13,600 - 40,000 194.1% 26,400 70,194 66,016 66,016 63,745 120,530 94,920 119,715 27,363 130,300 8.8% 10,585 374,401 369,882 360,040 399,294 373,996 427,106 319,475 213,545 319,475 0.0% - 23,500 19,924 24,925 17,634 20,800 16,524 24,095 10,172 18,450 - 23.4% (5,645) 42,900 39,441 39,155 35,881 37,110 41,855 39,935 13,568 42,175 5.6% 2,240 7,500 6,540 6,200 2,844 - - - 135 - - 448,301 435,787 430,320 455,653 431,906 485,485 383,505 237,420 380,100 -0.9% (3,405) 177,637 166,032 177,637 147,242 177,637 163,794 128,416 81,064 128,416 0.0% - 8,200 6,952 8,200 7,576 8,200 7,785 7,300 7,932 8,400 15.1% 1,100 8,500 4,799 8,500 7,222 8,500 13,822 9,150 1,014 11,600 26.8% 2,450 4,500 2,483 4,500 - 4,500 - - - - - 198,837 180,266 198,837 162,040 198,837 185,401 144,866 90,010 148,416 2.5% 3,550 205,500 223,859 223,859 178,604 223,859 188,963 199,320 130,640 203,390 2.0% 4,070 205,500 223,859 223,859 178,604 223,859 188,963 199,320 130,640 203,390 2.0% 4,070 199,601 195,474 195,474 175,553 195,474 168,156 170,666 88,269 170,666 0.0% 1,755 2,138 2,138 149 2,138 261 655 - 650 -0.8% (5) 11,950 8,990 8,990 6,882 8,990 8,079 9,412 2,509 7,400 -21.4% (2,012) - - - - - - - - 200 200 213,306 206,602 206,602 182,584 206,602 176,496 180,733 90,778 178,916 -1.0% 1,817 26,300 34,321 34,321 51,244 34,321 50,002 16,500 13,380 22,130 34.1% 5,630 139,500 123,958 123,958 54,496 123,958 126,794 157,750 131,095 164,800 4.5% 7,050 1,000 - - 15,713 - 1,534 - 352 - - 100,120 5,425 5,425 2,959 5,425 - - - - 110,000 99,773 99,773 160,368 99,773 103,950 102,200 - 100,450 -1.7% (1,750) 376,920 263,477 263,477 284,780 263,477 282,280 276,450 144,827 287,380 4.0% 10,930 - - - 1,367 - - - - - - 943,000 943,989 943,989 949,337 943,989 996,771 989,085 494,458 1,015,077 2.6% 25,992 233,000 232,940 232,940 228,068 232,940 230,068 225,132 112,566 230,000 2.2% 4,868 1,176,000 1,176,929 1,176,929 1,178,772 1,176,929 1,226,839 1,214,217 607,024 1,245,077 2.5% 30,860 W FIRE Support Services and Charges 316,138 323,180 323,180 322,535 323,180 337,131 332,805 165,993 351,099 5.5% 18,294 Capital 284,500 277,270 277,270 272,629 277,270 270,697 277,906 138,953 287,643 3.5% 9,737 Total Fire 600,638 600,450 600,450 595,164 600,450 607,828 610,711 304,946 638,742 4.6% 28,031 PROTECTIVE INSPECTIONS Personnel 122,484 119,184 119,184 115,081 119,184 122,171 118,049 57,517 118,049 0.0% - Materials and Supplies 750 139 139 28 139 154 200 - 200 0.0% - Support Services and Charges 10,700 5,647 5,647 4,575 5,647 4,438 5,150 631 5,300 2.9% 150 Capital - 1,298 1,298 - 1,298 - - - - - Total Protective Inspections 133,934 126,268 126,268 119,684 126,268 126,763 123,399 58,148 123,549 0.1% 150 CITY ENGINEER Personnel 132,594 107,388 107,388 94,497 107,388 96,219 90,872 39,160 90,872 0.0% - Materials and Supplies 900 741 741 152 741 495 200 104 200 0.0% - Support Services and Charges 18,653 7,639 7,639 8,937 7,639 13,550 11,960 7,018 11,220 -6.2% (740) Capital 8,910 2,854 2,854 538 2,854 1,057 - - - - Total City Engineer 161,057 118,622 118,622 104,124 118,622 111,321 103,032 46,282 102,292 -0.7% (740) PUBLIC WORKS SERVICES Personnel 401,668 359,724 414,085 405,101 313,867 389,918 418,633 181,079 418,633 0.0% - Materials and Supplies 160,900 115,838 164,623 144,931 162,725 159,047 172,575 103,074 171,300 -0.7% (1,275) Support Services and Charges 128,440 119,565 127,949 117,944 145,239 139,759 134,439 48,145 138,550 3.1% 4,111 Capital 3,500 5,003 3,800 - - - - - 1,200 1,200 Transfers 875,000 875,000 800,000 800,000 750,000 750,000 750,000 - 772,500 3.0% 22,500 Total Public Works Services 1,569,508 1,475,130 1,510,457 1,467,976 1,371,831 1,438,724 1,475,647 332,298 1,502,183 1.8% 26,536 SNOW AND ICE CONTROL Personnel 41,172 35,995 35,995 55,052 56,567 37,959 55,024 14,979 55,024 0.0% - Materials and Supplies 45,340 38,457 38,457 32,451 45,117 29,462 45,117 10,247 45,000 -0.3% (117) Support Services and Charges - - - - - - - - - - Capital - - - - - - - - - - Total Snow and Ice Control 86,512 74,452 74,452 87,503 101,684 67,421 100,141 25,226 100,024 -0.1% (117) PARKS MAINTENANCE Personnel 147,532 147,532 147,532 153,637 185,708 152,118 100,988 52,583 100,988 0.0% - Materials and Supplies 10,094 10,094 10,094 14,237 19,800 17,394 18,300 12,307 19,300 5.5% 1,000 Support Services and Charges 109,781 109,781 109,781 96,057 91,900 87,090 26,500 13,652 30,910 16.6% 4,410 Transfers - - - - - - - - - - Total Parks Maintenance 267,407 267,407 267,407 263,931 297,408 256,602 145,788 78,542 151,198 3.7% 5,410 RECREATION Personnel - - - - - - 68,356 19,829 68,356 0.0% - Materials and Supplies - - 1,500 1,000 1,500 0.0% Support Services and Charges - - - - - - 34,150 11,634 20,145 - 41.0% (14,005) Transfers 45,000 45,000 42,000 42,000 42,000 42,000 42,000 - 42,000 0.0% Total Recreation 45,000 45,000 42,000 42,000 42,000 42,000 146,006 32,463 132,001 -9.6% (14,005) GENERAL FUND TOTAL EXPENDITURES 5,553,114 5,260,265 5,305,696 5,186,560 5,280,403 5,291,043 5,223,530 2,205,967 5,323,568 1.9% 100,038 REVENUE OVER /(UNDER) EXPENDITURES (74,558) (145,235) 59,705 (28,057) (158,510) (58,813) (87,134) (283,525) (194,668) 123.4% (107,534) (Planned Use of Fund Balance) P3 REVENUES TAXES 31010 GENERAL PROPERTY TAX 31020 DELINQUENT AD VALOREM TAXES 31040 FISCAL DISPARITIES 31800 OTHER TAXES 31910 PENALTIES AND INTEREST ON AD V 31920 FORFEITED TAX SALE APPORTIONMENT TOTAL TAXES LICENSES & PERMITS 32110 LIQUOR LICENSES 32120 TOBACCO LICENSES 32160 TREE TRIMMING LICENSES 32175 RENTAL HOUSING LICENSES 32180 OTHER BUSINESS LICENSES AND PE 32210 BUILDING PERMITS 32215 PLAN CHECK FEES 32240 DOG LICENSES 32250 HORSE PERMITS 32260 OTHER NON- BUSINESS LICENSES AN 32300 DOMESTIC PARTNERSHIP REGISTRATION TOTAL LICENSES & PERMITS INTERGOVERNMENTAL 33401 LOCAL PERFORMANCE AID 33403 MKT VALUE CREDIT AID 33404 PERA AID 33418 MUNICIPAL STATE AID FOR STREET TOTAL INTERGOVERNMENTAL CHARGES FOR SERVICES 34101 CITY HALL RENT 34103 ZONING AND SUBDIVISION FEES 34104 PASS -THRU CHARGES 34105 SALE OF COPIES 34107 SPECIAL ASSESSMENT SEARCHES 34780 PARK FEES & RENTALS 34781 TREE SALES 34785 PARK DONATIONS TOTAL CHARGES FOR SERVICES Approved Dept Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change Change 4,776,292 4,517,369 4,776,292 4,647,334 4,763,319 4,547,162 4,763,319 1,696,500 4,763,319 0.0% - - 62,142 - 6,730 - 119,030 - - - 123,858 - 63,140 - 121,002 - - 4,776,292 4,703,369 4,776,292 4,717,204 4,763,319 4,787,194 4,763,319 1,696,500 4,763,319 -0.5% (23,875) 8,820 8,320 8,820 810 8,300 8,820 8,300 8,820 8,300 0.0% - 1,000 1,000 1,000 825 1,000 1,000 1,000 250 1,000 0.0% - 450 630 450 570 450 730 450 90 450 0.0% - 500 1,020 500 1,440 1,000 1,440 1,000 540 1,000 0.0% - 1,000 3,555 1,000 4,940 3,100 11,404 3,100 1,427 3,100 0.0% - 180,000 97,651 90,000 118,189 70,000 123,141 80,000 51,901 80,000 0.0% - - 12,336 - 23,679 11,000 24,225 12,000 14,994 12,000 0.0% - 3,500 3,321 3,500 3,609 3,300 3,309 3,300 1,271 3,300 0.0% - - 50 - 50 50 50 50 100 50 0.0% - 1,000 - 1,000 - - - - - 196,270 127,883 106,270 154,112 98,200 174,119 109,200 79,393 109,200 -37.3% (64,919) - - - - - - 1,000 - 1,000 0.0% - - 189 - (265) - - - - - 5,000 4,751 5,000 4,751 4,751 2,375 4,751 4,751 0.0% - 60,000 61,471 60,000 64,647 64,650 68,217 64,650 34,377 64,650 0.0% - 65,000 66,411 65,000 69,133 69,401 70,592 70,401 34,377 70,401 -0.3% (191) 9,000 7,493 9,000 - - - - - - 4,500 5,738 4,500 1,824 4,500 4,067 4,500 3,393 4,500 0.0% - - - - 4,750 - (4,235) - 835 - - 1,000 913 1,000 722 1,000 526 1,000 125 1,000 0.0% - 500 110 500 190 150 250 150 325 150 0.0% - - 325 - 250 425 525 425 1,171 425 0.0% - 6,828 31,000 27,070 31,000 34,146 29,000 32,718 29,000 19,971 29,000 0.0% - 46,000 41,649 46,000 41,882 35,075 33,851 35,075 32,648 35,075 3.6% 1,224 P4 FINES & FORFEITURES 35101 FINES & FORFEITS TOTAL FINES & FORFEITURES MISCELLANEOUS REVENUE 36210 INTEREST EARNINGS 36230 CONTRIBUTIONS AND DONATIONS FR 36240 REFUNDS & REIMBURSEMENTS 36260 DRY HYDRANT CHARGES 36265 CELLULAR ANTENNA REVENUE 36270 MISCELLANEOUS REVENUE 36275 CONCESSIONS /VENDING TOTAL MISCELLANEOUS REVENUE TRANSFERS 39202 TRANSFERS FROM ENTERPRISE FUNDS 39203 TRANSFERS FROM OTHER FUNDS TOTAL TRANSFERS TOTAL REVENUES 55,000 52,968 55,000 55,806 52,000 48,720 54,500 26,474 57,000 4.6% 2,500 55,000 52,968 55,000 55,806 52,000 48,720 54,500 26,474 57,000 11.9% 5,780 117,000 58,624 95,000 46,769 45,000 25,629 45,000 35,000 -22.2% (10,000) - 820 - - - 1,340 - - #DIV /01 - 10,000 11,349 10,000 13,423 - 28,930 - 14,009 - #DIV /0! - 3,500 3,332 3,500 (125) 3,500 245 3,500 4 3,500 0.0% - - - - - - - - 40,000 #DIV /0! 40,000 17,000 8,236 17,000 26,444 15,000 21,217 15,000 9,714 15,000 0.0% - 2,500 394 2,500 394 400 394 400 400 1.5% 6 150,000 82,755 128,000 86,905 63,900 77,755 63,900 23,727 93,900 -17.8% (13,855) 40,000 40,000 18,842 33,465 40,000 40,000 40,000 29,320 - 0.0% - 160,000 - 180,000 - - - - 200,000 40,000 198,842 33,465 40,000 40,000 40,000 29,320 - 0.0% - 5,488,562 5,115,035 5,375,404 5,158,507 5,121,895 5,232,231 5,136,395 1,922,439 5,128,895 -1.8% (95,836) P5 CITY COUNCIL Expenditure Coding: 101- 41110- TOTAL Council 70,194 66,016 66,016 63,745 120,530 94,920 119,715 27,363 130,300 26.1% 24,795 P6 Approved Dept Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar PERSONAL SERVICES 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change Change 101 FULL -TIME REGULAR 102 FULL -TIME OVERTIME 103 PART -TIME 15,600 15,600 15,600 15,600 15,600 15,600 15,600 7,800 15,600 0.0% - 106 OTHER 111 SEVERANCE PAY 121 PERA CONTRIB - CITY SHARE - - - - - - - - 122 FICA CONTRIB - CITY SHARE 1,194 1,194 1,194 1,194 1,200 1,194 1,200 597 1,200 0.5% 6 131 EMPLOYEE INSURANCE - CITY SHARE 141 UNEMPLOYMENT COMPENSATION 151 WORKERS COMPENSATION TOTAL PERSONAL SERVICES 16,794 16,794 16,794 16,794 16,800 16,794 16,800 8,397 16,800 0.0% 6 MATERIALS & SUPPLIES 245 GENERALSUPPLIES 1,400 3,064 3,064 1,175 1,300 684 3,000 165 2,000 338.6% 2,316 TOTAL MATERIALS & SUPPLIES 1,400 3,064 3,064 1,175 1,300 684 3,000 165 2,000 338.6% 2,316 SUPPORT SERVICES /CHARGES 302 CONSULTING FEES - - - - - 1,888 331 TRAVEL, CONFERENCE & SCHOOLS 7,000 2,968 2,968 2,270 3,500 20,920 4,500 425 4,500 - 78.5% (16,420) 351 PRINTING AND PUBLISHING - - - - - - - 400 CONTRACTUAL SERVICES - - - - 36,649 3,120 - - 100.0% (3,120) 410 RENTALS - - - - - - - 433 DUES AND SUBSCRIPTIONS 45,000 43,190 43,190 43,506 43,169 40,477 47,690 18,376 47,000 17.8% 7,213 440 MISC SERVICES - - - - 19,112 9,658 34,125 20,000 '' 253.3% 24,467 TOTAL SUPPORT SERVICES /CHARGES 52,000 46,158 46,158 45,776 102,430 76,063 86,315 18,801 71,500 13.5% 10,252 TRANSFERS 720 OPERATING TRANSFERS - - - - - 1,379 13,600 40,000 12,221 TOTAL TRANSFERS - - - - - 1,379 13,600 - 40,000 12,221 TOTAL Council 70,194 66,016 66,016 63,745 120,530 94,920 119,715 27,363 130,300 26.1% 24,795 P6 ADMINSTRATION Expenditure Coding: 101-41300 - PERSONAL SERVICES 101 FULL -TIME REGULAR 102 FULL -TIME OVERTIME 103 PART -TIME 121 PERA /ICMA CONTRIB - CITY SHARE 122 FICA CONTRIB - CITY SHARE 131 EMPLOYEE INSURANCE - CITY SHARE 141 UNEMPLOYMENT COMPENSATION 151 WORKERS COMPENSATION TOTAL PERSONAL SERVICES MATERIALS & SUPPLIES 200 OFFICE SUPPLIES 208 POSTAGE 221 MAINTENANCE OF EQUIPMENT 245 GENERAL SUPPLIES 374,401 369,882 360,040 399,294 373,996 427,106 319,475 213,545 319,475 -25.2% (107,631) 7,800 4,556 7,250 3,172 6,000 4,001 Approved 2,149 Dept 2,999 12,150 Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change Change 259,750 240,187 267,405 249,664 235,463 249,895 252,473 148,464 252,473 1.0% 2,578 400 422 - - - 74 - - - - (74) 40,147 52,523 12,000 69,613 60,235 82,644 - 12,418 - 6,540 (82,644) 17,934 19,331 18,788 20,632 21,438 22,584 18,304 11,337 18,304 -19.0% (4,280) 21,106 22,240 20,534 21,174 22,621 25,138 19,314 12,104 19,314 -23.2% (5,824) 35,064 28,814 41,313 34,235 34,239 46,752 29,384 24,156 29,384 -37.1% (17,368) - 6,365 - 3,976 - 19 - 5,066 - (19) TOTAL PERSONAL SERVICES MATERIALS & SUPPLIES 200 OFFICE SUPPLIES 208 POSTAGE 221 MAINTENANCE OF EQUIPMENT 245 GENERAL SUPPLIES 374,401 369,882 360,040 399,294 373,996 427,106 319,475 213,545 319,475 -25.2% (107,631) 7,800 4,556 7,250 3,172 6,000 4,001 7,000 2,149 5,000 2,999 12,150 10,815 12,400 9,854 11,250 10,786 14,245 6,385 11,150 3,459 2,200 1,585 1,700 1,665 2,050 1,665 1,700 1,364 1,400 35 1,350 2,968 3,575 2,943 1,500 72 1,150 274 900 1,078 TOTAL MATERIALS & SUPPLIES SUPPORT SERVICES /CHARGES 321 COMMUNICATIONS - TELEPHONE 331 TRAVEL, CONFERENCE & SCHOOLS 351 PRINTING AND PUBLISHING 400 CONTRACTUAL SERVICES 433 DUES AND SUBSCRIPTIONS 440 MISC SERVICES TOTAL SUPPORT SERVICES /CHARGES CAPITAL OUTLAY 540 MACHINERY & EQUIPMENT 560 FURNITURE AND FIXTURES 580 OTHER IMPROVEMENTS 23,500 19,924 24,925 17,634 20,800 16,524 24,095 10,172 18,450 500 944 1,000 873 960 1,012 960 527 1,100 9,180 5,172 5,350 3,101 5,650 3,669 5,895 1,774 8,710 3,500 890 4,500 2,683 2,000 3,218 3,200 848 2,000 28,450 31,000 27,050 27,582 27,000 32,161 27,965 10,003 28,365 1,270 1,435 1,255 1,642 1,500 1,731 1,915 416 2,000 - - - - - 64 - - - 42,900 39,441 39,155 35,881 37,110 41,855 39,935 13,568 42,175 7,500 6,540 5,600 2,844 - - - 135 - - 600 - - - - 7,571 -5.1% (52) 60.7% 2,226 (4,196) 10.6% 184 (64) -4.6% (1,902) TOTAL CAPITAL OUTLAY 7,500 6,540 6,200 2,844 - - - 135 - TOTAL ADMINISTRATION 448,301 435,787 430,320 455,653 431,906 485,485 383,505 237,420 380,100 -21.0% (101,962) P7 FINANCE Expenditure Coding: 101- 41500- SUPPORT SERVICES /CHARGES 301 AUDITING & ACCOUNTING SERVICES - 3,400 3,106 Approved - - Dept 294 331 TRAVEL, CONFERENCE & SCHOOLS 4,800 Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar PERSONAL SERVICES 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change Change 101 FULL -TIME REGULAR 137,679 132,533 137,679 118,664 137,679 128,624 102,399 67,398 102,399 -20.4% (26,225) 121 PERA CONTRIB - CITY SHARE 8,949 8,924 8,949 7,220 8,949 9,306 7,424 4,867 7,424 -20.2% (1,882) 122 FICA CONTRIB - CITY SHARE 10,532 10,102 10,532 8,484 10,532 9,175 7,834 4,765 7,834 -14.6% (1,341) 131 EMPLOYEE INSURANCE - CITY SHARE 20,477 14,473 20,477 12,874 20,477 16,689 10,759 4,034 10,759 -35.5% (5,930) TOTAL PERSONAL SERVICES 177,637 166,032 177,637 147,242 177,637 163,794 128,416 81,064 128,416 -21.6% (35,378) MATERIALS & SUPPLIES -33.8% (4,672) 200 OFFICE SUPPLIES 1000 604 1000 109 1000 224 - - - (224) 221 MAINTENANCE OF EQUIPMENT 7,000 6,183 7,000 6,521 7,000 6,842 7,000 7,839 8,100 2.3% 158 245 GENERAL SUPPLIES 200 165 200 946 200 719 300 93 300 -58.3% (419) TOTAL MATERIALS & SUPPLIES 8,200 6,952 8,200 7,576 8,200 7,785 7,300 7,932 8,400 -6.2% (485) SUPPORT SERVICES /CHARGES 301 AUDITING & ACCOUNTING SERVICES - 3,400 3,106 3,400 - - 294 331 TRAVEL, CONFERENCE & SCHOOLS 4,800 2,166 4,800 2,323 4,800 3,887 2,300 734 4,000 -40.8% (1,587) 351 PRINTING AND PUBLISHING 500 720 500 597 500 635 650 - 700 2.4% 15 360 UNALLOCATED INS - LTD - - - - - - - 400 CONTRACTUAL SERVICES 1,000 719 1,000 721 1,000 721 1,000 - 1,000 38.7% 279 433 DUES AND SUBSCRIPTIONS 1,000 698 1,000 60 1,000 290 1,000 280 500 244.8% 710 440 MISC SERVICES - - - - - - - 450 BANK SERVICE CHARGES 1,200 496 1,200 121 1,200 5,183 800 - 5,400 -84.6% (4,383) TOTAL SUPPORT SERVICES /CHARGES 8,500 4,799 8,500 7,222 8,500 13,822 9,150 1,014 11,600 -33.8% (4,672) CAPITAL OUTLAY 540 MACHINERY & EQUIPMENT 560 FURNITURE AND FIXTURES 580 OTHER IMPROVEMENTS 4,000 1,678 4,000 - 4,000 - - - 500 805 500 - 500 - - - TOTAL CAPITAL OUTLAY 4,500 2,483 4,500 - 4,500 - - - TOTAL FINANCE 198,837 180,266 198,837 162,040 198,837 185,401 144,866 90,010 148,416 -21.9% (40,535) P8 PROFESSIONAL SERVICES Expenditure Coding: 101- 41600- P9 Approved Dept Budget Actual Budget Actual Budget Actual Budget YTD Request Percent SUPPORT SERVICES /CHARGES 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change 301 AUDITING & ACCOUNTING SERVICES 25,000 19,835 19,835 20,573 19,835 30,347 24,000 4,000 25,000 -20.9% 304 CIVIL LEGAL CONTRACT 77,500 82,567 82,567 36,989 82,567 36,007 44,400 15,319 44,400 23.3% 304 PROSECUTION CONTRACT 30,224 30,224 27,500 30,224 28,350 33,000 13,750 33,990 16.4% 400 CONTRACTUAL ASSESSOR SERVICES 93,000 90,549 90,549 93,492 90,549 94,259 97,920 97,571 100,000 3.9% 440 MISC SERVICES 10,000 684 684 50 684 - - - - TOTAL SUPPORT SERVICES /CHARGES 205,500 223,859 223,859 178,604 223,859 188,963 199,320 130,640 203,390 5.5% TOTAL PROFESSIONAL SERVICES 205,500 223,859 223,859 178,604 223,859 188,963 199,320 130,640 203,390 5.5% P9 PLANNING Revenue Coding: 101- Expenditure Coding: 101 - 41910- Approved Dept Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar REVENUE 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change Change 34103 Zoning and Subdivision Fees 4,500 5,738 4,500 1,824 4,500 4,067 4,500 3,393 4,500 433 TOTAL REVENUE 4,500 5,738 4,500 1,824 4,500 4,067 4,500 3,393 4,500 - 433 Actual Actual Actual Actual Actual Actual Requested Percent Dollar PERSONAL SERVICES 2009 2009 2009 2010 2009 2011 2012 Increase Increase 101 FULL -TIME REGULAR 87,853 141,729 141,729 138,584 141,729 132,198 133,887 69,527 133,887 1.3% 1,689 102 OVERTIME - - - - - - - - 103 PART -TIME 66,848 15,027 15,027 1,142 15,027 - - - - - 106 OTHER - - - - " - - - - 111 SEVERANCE PAY - - - - " - - - 121 PERA CONTRIB - CITY SHARE 10,056 10,376 10,376 9,274 10,376 9,508 9,707 5,005 9,707 2.1% 199 122 FICA CONTRIB - CITY SHARE 11,835 11,106 11,106 8,971 11,106 9,187 10,242 4,698 10,242 11.5% 1,055 131 EMPLOYEE INSURANCE - CITY SHAR 23,009 17,236 17,236 17,582 17,236 17,263 16,830 6,316 16,830 -2.5% (433) 141 UNEMPLOYMENT COMPENSATION - - - - - - - 2,723 - 151 WORKERS COMPENSATION - - - - - - - - TOTAL PERSONAL SERVICES 199,601 195,474 195,474 175,553 195,474 168,156 170,666 88,269 170,666 1.5% 2,510 MATERIALS & SUPPLIES 200 OFFICE SUPPLIES 100 510 510 71 510 249 - - - (249) 221 MAINTENANCE OF EQUIPMENT 405 405 405 - 405 - 405 - 400 405 245 GENERAL SUPPLIES 1,250 1,223 1,223 78 1,223 12 250 - 250 1983.3% 238 TOTAL MATERIALS & SUPPLIES 1,755 2,138 2,138 149 2,138 261 655 - 650 151.0% 394 SUPPORT SERVICES /CHARGES 304 LEGAL FEES - - - - - - - - - 321 COMMUNICATIONS - CELLULAR PHON 1,200 1,301 1,301 1,109 1,301 923 800 429 800 -13.3% (123) 331 TRAVEL, CONFERENCE & SCHOOLS 4,600 1,904 1,904 4,177 1,904 3,916 4,012 355 2,000 2.5% 96 351 PRINTING AND PUBLISHING 500 1,298 1,298 732 1,298 1,266 1,000 721 1,000 -21.0% (266) 400 CONTRACTUAL SERVICES 4,900 3,660 3,660 - 3,660 963 2,500 - 2,500 159.6% 1,537 433 DUES AND SUBSCRIPTIONS 750 827 827 864 827 1,011 1,100 1,004 1,100 8.8% 89 440 MISC SERVICES - - - - - - - - - TOTAL SUPPORT SERVICES /CHARGES 11,950 8,990 8,990 6,882 8,990 8,079 9,412 2,509 7,400 16.5% 1,333 CAPITAL OUTLAY 540 MACHINERY & EQUIPMENT - - - - - - - - - 560 FURNITURE AND FIXTURES - - - - - - - - 200 580 OTHER IMPROVEMENTS - - - - - - - TOTAL CAPITAL OUTLAY - - - - - - - 200 - TOTAL PLANNING 213,306 206,602 206,602 182,584 206,602 176,496 180,733 90,778 178,916 2.4% 4,237 Net Levy Impact $ 208,806 $ 200,864 $ 202,102 $ 180,760 $ 202,102 $ 172,429 $ 176,233 $ 87,385 $ 174,416 $ 0 $ 3,804 P10 MUNICIPAL BUILDINGS Expenditure Coding: 101- 41940- TOTAL SUPPORT SERVICES /CHARGES 139,500 123,958 123,958 54,496 123,958 126,794 Approved 131,095 Dept 24.4% 30,956 CAPITAL OUTLAY Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar MATERIALS & SUPPLIES 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change Change 221 MAINTENANCE OF EQUIPMENT 21,300 32,020 32,020 48,384 32,020 45,472 14,000 11,545 11,400 - 69.2°% (31,472) 223 MAINTENANCE OF BUILDINGS 5,000 119 119 883 119 2,899 - 589 7,800 (2,899) 245 GENERAL SUPPLIES - 2,182 2,182 1,977 2,182 1,631 2,500 1,246 2,930 53.3% 869 TOTAL MATERIALS & SUPPLIES 26,300 34,321 34,321 51,244 34,321 50,002 16,500 13,380 22,130 -67.0% (33,502) SUPPORT SERVICES /CHARGES 302 CONSULTING FEES - - - - - - - 805 - #DIV /0! - 321 COMMUNICATIONS - Warner Conn. 7,000 6,523 6,523 2,771 6,523 3,287 34,000 15,404 34,000 934.4% 30,713 331 TRAVEL, CONFERENCE & SCHOOLS - - - 542 - - - - - #DIV /01 - 360INSURANCE 110,000 98,796 98,796 33,942 98,796 103,252 105,000 106,143 110,000 1.7% 1,748 380 UTILITY SERVICES 10,000 10,671 10,671 7,700 10,671 8,168 11,000 2,961 11,000 34.7% 2,832 400 CONTRACTUAL SERVICES 11,000 6,640 6,640 8,173 6,640 11,083 7,500 4,778 9,800 -32.3% (3,583) 410 RENTALS 1,500 1,328 1,328 1,368 1,328 1,004 250 1,004 - -75.1% (754) 437 TAXES /LICENSES - - - - - - 440 MISC SERVICES - - - - TOTAL SUPPORT SERVICES /CHARGES 139,500 123,958 123,958 54,496 123,958 126,794 157,750 131,095 164,800 24.4% 30,956 CAPITAL OUTLAY 520 BUILDINGS & STRUCTURES - - - - - 250 - - (250) 540 MACHINERY & EQUIPMENT 1,000 - - 15,713 - 1,284 - 352 - (1,284) 560 FURNITURE AND FIXTURES - - - - - - 580 OTHER IMPROVEMENTS - - - - - - - - TOTAL CAPITAL OUTLAY 1,000 - - 15,713 - 1,534 - 352 - (1,534) EDA DEBT SERVICE 601 BOND PRINCIPAL 25,000 - - - - - - #DIV /0! - 611 BOND INTEREST 75,120 5,425 5,425 2,959 5,425 - - #DIV /0! - TOTAL EDA DEBT SERVICES 100,120 5,425 5,425 2,959 5,425 - - - - #DIV /01 - TRANSFERS 720 OPERATING TRANSFERS 110,000 99,773 99,773 160,368 99,773 103,950 102,200 100,450 (1,750) TOTAL TRANSFERS 110,000 99,773 99,773 160,368 99,773 103,950 102,200 - 100,450 (1,750) TOTAL MUNICIPAL BUILDINGS 376,920 263,477 263,477 284,780 263,477 282,280 276,450 144,827 287,380 -2% (5,830) P11 POLICE Expenditure Coding: 101-42100 - MATERIALS & SUPPLIES 245 GENERAL SUPPLIES TOTAL MATERIALS & SUPPLIES SUPPORT SERVICES /CHARGES 380 UTILITY SERVICES 400 CONTRACTUAL SERVICES 440 MISC SERVICES TOTAL SUPPORT SERVICES /CHARGES CAPITAL OUTLAY 520 BUILDINGS & STRUCTURES TOTAL CAPITAL OUTLAY Approved Dept Budget Actual Budget Actual Budget Actual Budget YTD Request Percent 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change - - - 1,367 - - - 1,367 - - - - - 50 26 26 41 26 45 - 11 50!' - 100.0% 938,950 941,396 941,396 947,298 941,396 994,787 987,085 494,243 1,013,027 -0.8% 4,000 2,567 2,567 1,998 2,567 1,939 2,000 204 2,000 3.1% 943,000 943,989 943,989 949,337 943,989 996,771 989,085 494,458 1,015,077 -0.8% 233,000 232,940 232,940 228,068 232,940 230,068 225,132 112,566 230000 -2.1% 233,000 232,940 232,940 228,068 232,940 230,068 225,132 112,566 230,000 -2.1% TOTAL POLICE PROTECTION 1,176,000 1,176,929 1,176,929 1,178,772 1,176,929 1,226,839 1,214,217 607,024 1,245,077 -1.0% P12 FIRE Expenditure Coding: 101-42200 P13 Approved Dept Budget Actual Budget Actual Budget Actual Budget YTD Request Percent SUPPORT SERVICES/CHARGES 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change 400 Excelsior Fire 316,138 298,175 298,175 298,113 298,175 312,549 307,705 159,852 324999 -1.5% 400 Mound Fire Contract - 25,005 25,005 24,422 25,005 24,582 25,100 6,141 26100 2.1% TOTAL SUPPORT SERVICES/CHARGES 316,138 323,180 323,180 322,535 323,180 337,131 332,805 165,993 351,099 -1.3% CAPITAL OUTLAY 520 BUILDINGS& STRUCTURES 284,500 277,270 277,270 272,629 277,270 270,697 277,906 138,953 287643 2.7% TOTAL CAPITAL OUTLAY 284,500 277 277,270 272,629 277,270 270,697 277,906 138,953 287,643 2.7% TOTAL FIRE PROTECTION 600,638 600,450 600,450 595,164 600,450 607,828 610,711 304,946 638,742 0.5% P13 Expenditure Coding: 101 - 42400- 180,000 109,987 90,000 141,868 Approved 147,366 Dept 66,895 92,000 -37.6% Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar REVENUE 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change Change 32210 Building Permits 180,000 97,651 90,000 118,189 70,000 123,141 80,000 51,901 80000 -35.0% (43,141) 32215 Plan Check Fees - 12,336 - 23,679 11,000 24,225 12,000 14,994 12000 -50.5% (12,225) Miscellaneous Revenue 7,275 1,285 7,275 - 1,500 100 1,500 TOTAL REVENUE 180,000 109,987 90,000 141,868 81,000 147,366 92,000 66,895 92,000 -37.6% (55,366) Actual Actual Actual Actual Actual Adopted Requested Percent Dollar PERSONAL SERVICES 2009 2009 2009 2009 2009 2011 2012 Increase Change 101 FULL -TIME REGULAR 83,103 88,521 88,521 90,428 88,521 96,525 90,403 46,410 90,403 -6.3% (6,122) 102 PART -TIME 13,370 7,275 7,275 1,285 7,275 - 1,500 1,500 1,500 121 PERA CONTRIB - CITY SHARE 6,271 6,267 6,267 6,092 6,267 6,844 6,554 3,240 6,554 -4.2% (290) 122 FICA CONTRIB - CITY SHARE 7,380 6,646 6,646 5,895 6,646 6,460 6,916 3,072 6,916 7.1% 456 131 EMPLOYEE INSURANCE - CITY SHARE 12,360 10,475 10,475 11,381 10,475 12,342 12,676 4,795 12,676 2.7% 334 TOTAL PERSONAL SERVICES 122,484 119,184 119,184 115,081 119,184 122,171 118,049 57,517 118,049 -3.4% (4,122) MATERIALS & SUPPLIES 200 OFFICE SUPPLIES - - - 6 - 154 - - (154) 245 GENERALSUPPLIES 750 139 139 22 139 - 200 200 200 TOTAL MATERIALS & SUPPLIES 750 139 139 28 139 154 200 - 200 29.9% 46 SUPPORT SERVICES /CHARGES 321 COMMUNICATIONS - CELLULAR PHONE 450 470 470 244 470 - - - - 331 TRAVEL, CONFERENCE & SCHOOLS 3,400 2,799 2,799 2,785 2,799 2,900 2,500 2,500 -13.8% (400) 351 PRINTING AND PUBLISHING 300 668 668 116 668 135 36 150 400 CONTRACTUAL SERVICES 6,400 1,610 1,610 1,330 1,610 1,278 2,500 595 2,500 95.6% 1,222 433 DUES AND SUBSCRIPTIONS 150 100 100 100 100 125 150 150 20.0% 25 TOTAL SUPPORT SERVICES /CHARGES 10,700 5,647 5,647 4,575 5,647 4,438 5,150 631 5,300 16.0% 712 CAPITAL OUTLAY 540 MACHINERY & EQUIPMENT - 1,298 1,298 - 1,298 - - - - 560 FURNITURE AND FIXTURES - - - - - - - - - TOTAL CAPITAL OUTLAY - 1,298 1,298 - 1,298 - - - - - TOTAL PROTECTIVE INSPECTIONS 133,934 126,268 126,268 119,684 126,268 126,763 123,399 58,148 123,549 -2.7% (3,364) Net Levy Support (46,066) 16,281 36,268 (22,184) 45,268 (20,603) 31,399 (8,747) 31,549 P14 CITY ENGINEER Expenditure Coding: 101-43010 - PERSONAL SERVICES 101 FULL -TIME REGULAR 121 PERA CONTRIB - CITY SHARE 122 FICA CONTRIB - CITY SHARE 131 EMPLOYEE INSURANCE - CITY SHARE TOTAL PERSONAL SERVICES MATERIALS & SUPPLIES 200 OFFICE SUPPLIES 221 MAINTENANCE OF EQUIPMENT 245 GENERALSUPPLIES TOTAL MATERIALS & SUPPLIES SUPPORT SERVICES /CHARGES 303 ENGINEERING FEES 321 COMMUNICATIONS -CELLULAR PHONE 331 TRAVEL, CONFERENCE & SCHOOLS 351 PRINTING AND PUBLISHING 400 CONTRACTUAL SERVICES 410 RENTAL 433 DUES AND SUBSCRIPTIONS 437 TAXES /LICENSES TOTAL SUPPORT SERVICES /CHARGES 18,653 7,639 7,639 8,937 7,639 13,550 11,960 7,018 11,220 -11.7% (1,590) CAPITAL OUTLAY 540 MACHINERY & EQUIPMENT 8,700 2,854 2,854 538 2,854 1,057 - - - 100.0% (1,057) 560 FURNITURE AND FIXTURES 210 - - - - - 580 OTHER IMPROVEMENTS - - - - - - TOTAL CAPITAL OUTLAY 8,910 2,854 2,854 538 2,854 1,057 - - - - 100.0% (1,057) TOTAL CITY ENGINEER 161,057 118,622 118,622 104,124 118,622 111,3 103,032 46,282 102,292 -7.4% (8,289) P15 Approved Dept Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar 2009 2009 2010 2010 2011 2011 2012 2012 2013 Change Change 102,767 86,821 86,821 74,859 86,821 75,297 72,196 31,524 72,196 -4.1% (3,101) 6,680 4,826 4,826 4,993 4,826 5,424 5,234 2,267 5,234 -3.5% (190) 7,862 6,581 6,581 5,437 6,581 5,704 5,523 2,387 5,523 -3.2% (181) 15,285 9,160 9,160 9,208 9,160 9,794 7,919 2,982 7,919 - 19.1% (1,875) 132,594 107,388 107,388 94,497 107,388 96,219 90,872 39,160 90,872 -5.6% (5,347) 370 395 395 119 395 409 150 104 150 -63.3% (259) - - - - - - - - #DIV /0! - 530 346 346 33 346 86 50 50 -41.9% (36) 900 741 741 152 741 495 200 104 200 -59.6% (295) 5,000 1,825 1,825 4,620 1,825 5,236 5,000 3,875 5,000 -4.5% (236) 600 547 547 411 547 250 60 60 -76.0% (190) 6,650 3,375 3,375 1,400 3,375 5,634 2,500 1,249 2,500 -55.6% (3,134) 2,173 792 792 177 792 40 300 212 300 650.0% 260 500 - - - - - - - #DIV /01 - 2,000 267 267 - 267 248 600 - 141.9% 352 830 833 833 2,197 833 1,400 3,200 1,546 3,060 128.6% 1,800 900 - - 132 - 742 300 136 300 -59.6% (442) TOTAL SUPPORT SERVICES /CHARGES 18,653 7,639 7,639 8,937 7,639 13,550 11,960 7,018 11,220 -11.7% (1,590) CAPITAL OUTLAY 540 MACHINERY & EQUIPMENT 8,700 2,854 2,854 538 2,854 1,057 - - - 100.0% (1,057) 560 FURNITURE AND FIXTURES 210 - - - - - 580 OTHER IMPROVEMENTS - - - - - - TOTAL CAPITAL OUTLAY 8,910 2,854 2,854 538 2,854 1,057 - - - - 100.0% (1,057) TOTAL CITY ENGINEER 161,057 118,622 118,622 104,124 118,622 111,3 103,032 46,282 102,292 -7.4% (8,289) P15 PUBLIC WORKS Expenditure Coding: 101- 43050- CAPITAL OUTLAY 520 BUILDINGS & STRUCTURES Approved - - - - Dept 540 MACHINERY & EQUIPMENT 2,750 5,003 Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar PERSONAL SERVICES 2009 2009 2010 2010 2011 2011 2012 2012 2013 Increase Change 101 FULL -TIME REGULAR 306,448 283,371 313,546 318,540 242,559 303,535 325,676 143,379 325,676 7.3% 22,141 102 OVERTIME 5,500 1,850 5,772 1,053 3,200 1,132 2,500 934 2,500 120.8% 1,368 103 PART -TIME - 460 - 1,302 - 640 - - (640) 121 PERA CONTRIB - CITY SHARE 20,277 19,191 22,352 21,753 17,722 22,090 23,611 10,383 23,611 6.9% 1,521 122 FICA CONTRIB - CITY SHARE 23,864 21,194 24,427 23,636 18,701 22,545 24,914 10,596 24,914 10.5% 2,369 131 EMPLOYEE INSURANCE - CITY SHARE 45,579 33,658 47,988 38,817 31,685 39,976 41,932 15,787 41,932 4.9% 1,956 TOTAL PERSONAL SERVICES 401,668 359,724 414,085 405,101 313,867 389,918 418,633 181,079 418,633 7.4% 28,715 MATERIALS & SUPPLIES 200 OFFICE SUPPLIES - 16 - 126 200 229 200 161 200 - 12.7% (29) 212 MOTOR FUELS & LUBRICATION 51,750 27,668 43,123 37,660 43,000 49,822 51,000 22,679 51,000 2.4% 1,178 221 MAINTENANCE OF EQUIPMENT 16,200 19,448 16,300 15,131 16,150 17,555 16,000 36,695 16,500 -8.9% (1,555) 223 MAINTENANCE OF BUILDINGS 2,050 865 2,000 1,502 2,000 1,324 4,000 1,881 2,500 202.1% `2,676 240 SMALL TOOLS AND MINOR EQUIPMENT 2,200 908 2,000 802 1,775 860 1,775 650 1,500 106.4% 915 245 GENERAL SUPPLIES 88,700 66,933 101,200 89,710 99,600 89,257 99,600 41,008 99,600 11.6% 10,343 TOTAL MATERIALS & SUPPLIES 160,900 115,838 164,623 144,931 162,725 159,047 172,575 103,074 171,300 8.5% 13,528 SUPPORT SERVICES /CHARGES 303 ENGINEERING 3,634 305 DRUG TESTING 1,300 - 1,300 - 1,300 - 1,300 - 1,800 #DIV /0! 1,300 321 COMMUNICATIONS - TELEPHONE 3,200 1,527 3,200 1,950 3,200 2,169 3,200 1,422 3,200 47.5% 1,031 331 TRAVEL, CONFERENCE & SCHOOLS 3,450 2,800 3,950 3,060 7,450 2,775 7,450 2,870 7,500 168.5% 4,675 351 PRINTING AND PUBLISHING - 2,896 - - - - - - 380 UTILITY SERVICES 18,400 10,285 15,000 10,325 14,300 11,124 14,300 4,481 14,550 28.6% 3,176 399 UTILITIES - STREET LIGHTS - 40,849 41,049 38,882 41,049 42,163 41,049 17,654 41,500 400 CONTRACTUAL SERVICES 54,840 58,776 56,690 57,045 70,990 67,956 60,190 18,131 63,000 -11.4% (7,766) 410 RENTALS 1,200 283 1,200 331 1,000 - 1,000 598 1,000 #DIV /01 1,000 433 DUES AND SUBSCRIPTIONS 2,200 1,518 1,500 1,584 1,500 1,500 1,500 1,609 1,500 0.0% - 437 TAXES /LICENSES 850 317 850 846 850 514 850 875 900 65.4% 336 440 MISC SERVICES 43,000 314 3,210 3,921 3,600 7,924 3,600 505 3,600 -54.6% (4,324) TOTAL SUPPORT SERVICES /CHARGES 128,440 119,565 127,949 117,944 145,239 139,759 134,439 48,145 138,550 -3.8% (5,320) CAPITAL OUTLAY 520 BUILDINGS & STRUCTURES - - - - - - 540 MACHINERY & EQUIPMENT 2,750 5,003 3,800 - - - - 900 - 560 FURNITURE AND FIXTURES 750 - - - - - - 300 - 580 OTHER IMPROVEMENTS - - - - - - - - TOTAL CAPITAL OUTLAY 3,500 5,003 3,800 - - - - 1,200 - TRANSFERS 720 OPERATING TRANSFERS -EQUIPMENT 875,000 875,000 800,000 800,000 750,000 750,000 750,000 772,500 0.0% - TOTAL TRANSFERS 875,000 875,000 800,000 800,000 750,000 750,000 750,000 - 772,500 0.0% - TOTAL PUBLIC WORKS 1,569,508 1,475,130 1,510,457 1,467,976 1,371,831 1,438,724 1,475,647 332,298 1,502,183 2.6% 36,923 P16 ICE AND SNOW REMOVAL Expenditure Coding: 101- 43125- TOTAL CAPITAL OUTLAY - - - - - - - TOTAL ICE & SNOW CONTROL 86,512 74,452 74,452 87,503 101,684 67,421 100,141 25,226 100,024 48.5% 32,720 P17 Approved Dept Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar PERSONAL SERVICES 2009 2009 2010 2010 2011 2011 2012 2012 2013 Increase Change 101 FULL -TIME REGULAR 26,736 23,995 23,995 27,444 38,238 17,416 36,052 9,540 36,052 107.0% 18,636 102 OVERTIME 5,000 5,226 5,226 18,317 7,500 11,091 7,500 1,864 7,500 - 32.4% (3,591) 103 PART -TIME - - - - - - - - ' 106 OTHER 111 SEVERANCE PAY - - - - - - - - - 121 PERA CONTRIB - CITY SHARE 2,063 1,981 1,981 2,645 2,772 2,598 3,064 827 3,064 17.9% 466 122 FICA CONTRIB - CITY SHARE 2,428 2,178 2,178 2,759 2,925 2,629 3,332 818 3,332 26.7% 703 131 EMPLOYEE INSURANCE - CITY SHARE 4,945 2,615 2,615 3,887 5,132 4,225 5,076 1,930 5,076 20.1% 851 141 UNEMPLOYMENT COMPENSATION - - - - - - - - - 151 WORKERS COMPENSATION - - - - - - - - - TOTAL PERSONAL SERVICES 41,172 35,995 35,995 55,052 56,567 37,959 55,024 14,979 55,024 45.0% 17,065 MATERIALS & SUPPLIES 245 GENERAL SUPPLIES 45,340 38,457 38,457 32,451 45,117 29,462 45,117 10,247 45,000 53.1% 15,655 TOTAL MATERIALS & SUPPLIES 45,340 38,457 38,457 32,451 45,117 29,462 45,117 10,247 45,000 53.1% 15,655 SUPPORT SERVICES /CHARGES 331 TRAVEL, CONFERENCE & SCHOOLS - - - - - - - - - TOTAL SUPPORT SERVICES /CHARGES - - - - - - - - CAPITAL OUTLAY 540 MACHINERY & EQUIPMENT - - - - - - - - - TOTAL CAPITAL OUTLAY - - - - - - - TOTAL ICE & SNOW CONTROL 86,512 74,452 74,452 87,503 101,684 67,421 100,141 25,226 100,024 48.5% 32,720 P17 PARKS MAINTENANCE Expenditure Coding: 101-45200 - PERSONAL SERVICES 101 FULL -TIME REGULAR 102 OVERTIME 103 PART -TIME 121 PERA CONTRIB - CITY SHARE 122 FICA CONTRIB - CITY SHARE 131 EMPLOYEE INSURANCE - CITY SHARE TOTAL PERSONAL SERVICES MATERIALS & SUPPLIES 208 POSTAGE 221 MAINTENANCE OF EQUIPMENT 223 MAINTENANCE OF BUILDINGS 240 SMALL TOOLS AND MINOR EQUIPMENT 245 GENERAL SUPPLIES TOTAL MATERIALS & SUPPLIES SUPPORT SERVICES /CHARGES 303 ENGINEERING FEES 321 COMMUNICATIONS - TELEPHONE 331 TRAVEL, CONFERENCE & SCHOOLS 351 PRINTING AND PUBLISHING 380 UTILITY SERVICES 400 CONTRACTUAL SERVICES 410 RENTALS 440 MISC SERVICES TOTAL SUPPORT SERVICES /CHARGES TRANSFERS 720 OPERATING TRANSFERS TOTAL TRANSFERS - - - - - - - - TOTAL PARKS MAINTENANCE 267,407 267,407 267,407 263,931 297,408 256,602 145,788 78,542 151,198 -43.2% (110,814) P18 Approved Dept Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar 2009 2009 2010 2010 2011 2011 2012 2012 2013 Increase Change 95,949 95,949 95,949 102,710 124,702 102,797 67,732 42,403 67,732 -34.1% (35,065) 2,222 2,222 2,222 1,870 2,500 1,462 2,500 2,500 71.0% 1,038 22,100 22,100 22,100 21,314 22,000 17,441 12,000 1,281 12,000 -31.2% (5,441) 6,773 6,773 6,773 7,437 9,041 7,848 5,092 3,075 5,092 -35.1% (2,756) 8,575 8,575 8,575 8,719 9,540 8,718 6,291 3,075 6,291 -27.8% (2,427) 11,913 11,913 11,913 11,587 17,925 13,852 7,373 2,749 7,373 -46.8% (6,479) 147,532 147,532 147,532 153,637 185,708 152,118 100,988 52,583 100,988 -33.6% (51,130) - - - - - 255 255 - 841 841 841 2,896 5,000 2,858 5,000 - 4,000 74.9% 2,142 284 284 284 920 4,000 1,088 4,000 257 5,000 267.6% 2,912 63 63 63 604 800 344 800 800 132.6% 456 8,906 8,906 8,906 9,817 10,000 12,849 8,500 11,795 9,500 -33.8% (4,349) 10,094 10,094 10,094 14,237 19,800 17,394 18,300 12,307 19,300 5.2% 906 14,013 14,013 14,013 - - - - 2,000 - 1,695 1,695 1,695 1,747 1,900 1,770 - 1,800 - 100.0% (1,770) - - - - - 23 1,000 1,000 977 - - - 105 1,000 160 - 38 160 - 100.0% (160) 8,179 8,179 8,179 7,613 9,000 7,761 9,000 3,439 9,000 16.0 °% 1,239 73,949 73,949 73,949 76,352 70,000 67,702 7,000 4,555 7,200 -89.7% (60,702) 11,709 11,709 11,709 10,240 9,500 9,501 9,500 5,620 9,750 0.0% (1) 236 236 236 - 500 173 - - - 100.0°% (173) 109,781 109,781 109,781 96,057 91,900 87,090 26,500 13,652 30,910 - 69.6°% (60,590) TOTAL TRANSFERS - - - - - - - - TOTAL PARKS MAINTENANCE 267,407 267,407 267,407 263,931 297,408 256,602 145,788 78,542 151,198 -43.2% (110,814) P18 RECREATION Revenue Coding: 101 Expenditure Coding: 101 - 45300- 2009 2010 2011 2012 Approved Dept 101 FULL -TIME REGULAR 49,235 Budget Actual Budget Actual Budget Actual Budget YTD Request Percent Dollar REVENUE 2009 2009 2010 2010 2011 2011 2012 2012 2013 Increase Change 34780 Recreation & Class Fees 31,000 27,395 31,000 34,396 29,425 33,243 29,425 21,142 29500 -11.5% (3,818) Actual Actual Actual Adopted Requested Percent Dollar Ch PERSONAL SERVICES 2009 2010 2011 2012 2013 Increase ange 101 FULL -TIME REGULAR 49,235 15,456 49,235 49,235 102 OVERTIME - - 103 PART -TIME 10,000 1,497 10,000 10,000 106 OTHER - SUPPORT SERVICES /CHARGES - - 111 SEVERANCE PAY - - - 121 PERA CONTRIB - CITY SHARE 3,570 1,229 3,570 3,570 122 FICA CONTRIB - CITY SHARE 4,531 1,238 4,531 4,531 131 EMPLOYEE INSURANCE - CITY SHARE 1,020 409 1,020 1,020 TOTAL PERSONAI SERVICES - - - 68,356 19,829 68,356 68,356 MATERIALS & SUPPLIES 245 GENERAL SUPPLIES 1,500 1,000 1,500 1,500 TOTAL MATERIALS & SUPPLIES - - - 1,500 1,000 1,500 1,500 SUPPORT SERVICES /CHARGES 302 CONSULTING FEES - 303 ENGINEERING FEES - - 304 LEGAL FEES - 321 COMMUNICATIONS - TELEPHONE 1,900 728 2,100 1,900 331 TRAVEL, CONFERENCE & SCHOOLS 1,500 179 1,500 1,500 351 PRINTING AND PUBLISHING 1,000 904 1,500 1,000 400 CONTRACTUAL SERVICES 29,500 9,823 14,795 29,500 433 DUES AND SUBSCRIPTIONS 250 250 250 TOTAL SUPPORT SERVICES /CHARGES - - - 34,150 11,634 20,145 34,150 TRANSFERS 720 OPERATING TRANSFERS 45,000 45,000 42,000 42,000 42,000 42,000 42,000 - 42,000 0.0% - TOTAL TRANSFERS 45,000 45,000 42,000 42,000 42,000 42,000 42,000 - 42,000 0.0% - TOTAL PARKS AND RECREATION 45,000 45,000 42,000 42,000 42,000 42,000 146,006 32,463 132,001 247.6% 104,006 Net Levy Support 14,000 17,605 11,000 7,604 12,575 8,757 116,581 11,321 102,501 1231.3% 107,824 P19 7-19-2012 11:38 PM CITY OF SHOREWOOD PAGE: 1 REVENUE & EXPENSE REPORT (UNAUDITED) AS OF: DECEMBER 31ST, 2011 101-General Fund FINANCIAL SUMMARY 100.00% OF YEAR COMP. CURRENT CURRENT YEAR TO DATE OF BUDGET BUDGET PERIOD ACTUAL BUDGET BALANCE REVENUE SUMMARY TAXES 4,763,319.00 2,389,169.73 4,787,194.46 100.50 23,875.46) LICENSES & PERMITS 98,200.00 24,913.20 174,119.13 177-31 75,919.13) INTERGOVERNMENTAL 69,401.00 0-00 70,592.50 101.72 1,191.50) CHARGES FOR SERVICES 35,075.00 240.21) 33,850.77 96.51 1,224.23 FINES & FORFEITURES 52,000.00 6,813.95 48,720.03 93.69 3,279.97 SPECIAL ASSESSMENTS 0.00 0.00 0.00 0.00 0.00 MISCELLANEOUS REVENUE 63,900.00 25,084.312 77,755.52 121.68 13,855.52) UTILITY REVENUE 0.00 0.00 0.00 0.00 0.00 TRANSFERS 40,000.00 40,000.00 40,000.00 100.00 0.00 TOTAL REVENUES 5,121,895.00 2,485,740.99 5,2312,2132.41 102.15 110,337-41) EXPENDITURE SUMMARY Council 120,530.00 16,628.21 94,920.54 78.75 25,609.46 Administraton 147,588.00 35,3107.69 176,520.74 119.60 28,932.74) General Government 277,237.00 29,491.25 306,893.79 110.70 29,656.79) Elections 7 133.27 2,071.68 29.26 5,009.32 Finance 166,749.00 18,363.18 185,401.56 111.19 18,652.56) Professional Svcs 199,000.00 7,400.66 188,962.32 94.96 10,037.68 Planning 183,159.00 21,079.06 176,495.46 96.36 6,663.54 Municipal Buildings 278,200.00 130,679.66 282,280.47 101.47 4,080.47) Police Protection 1,225,816.00 83,602.39 1,227,673.65 100.15 1,857.65) Fire Protection 607,827.00 0.00 607,828.20 100.00 1.20) Protective Inspections 116,096.00 16,266.92 126,762.60 109.19 10,666.60) Animal Control 0.00 410.00)( 835.00) 0.00 835.00 City Engineer 126,678.00 10,223.13 111,321.29 87.88 15,2156.71 Public Works 346,747.00 95,433.47 445,421.58 128.46 98,674.58) Streets & Roadways 932,459.00 653,877.10 894,002.58 95.88 338,456.42 Ice & Snow Removal 101,684.00 10,891.68 67,420.96 66.30 34,263.04 Traffic Control/Str Light 57,149.00 8,931.77 60,774.20 106.34 3,625.20) Sanitation/Weeds/Waste Re 6,781.00 0.00 8,503.59 125.40 ( 1,722-59) Tree Maintenance 28,695.00 4,939.95 30,023.84 104.63 ( 1,328.84) Park Maintenance 339,408.00 66,215.58 298,602.65 87.98 40,805.35 Recreation 0.00 0.00 0.00 0.00 0.00 Unallocated Expenses 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 5,268,884.00 1,209,054.97 5,291,046.70 100.42 22,162.70) REVENUES OVER/(UNDER) EXPENDITURES 146,989.00) 1,276,686.02 ( 58,814.29) 88,174.71) 7 -20 -2012 11:59 AM CITY OF SHOREWOOD BALANCE SHEET AS OF: DECEMBER 31ST, 2011 101 - General Fund ACCOUNT # ACCOUNT DESCRIPTION BALANCE PAGE: 1 ASSETS AP PENDING (DUE TO POOL) 56,258.66 101 -10100 CASH AND INVESTMENTS 3,430,033.49 101 -10200 PETTY CASH 120.00 101 -10300 CASH WITH FISCAL AGENT 0.00 101 -10400 INVESTMENTS AT COST 0.00 101 -10410 ALLOW FOR UNREALIZED INVEST GA 0.27 101 -10450 ACCRUED INTEREST RECEIVABLE 9,145.73 101 -10500 TAXES RECEIVABLE - CURRENT 57,132.09 101 -10700 TAXES RECEIVABLE - DELINQUENT 100,284.91 101 -10800 ALLOWANCE FOR UNCOLLECTIBLE TA 0.00 101 -11500 ACCOUNTS RECEIVABLE 46,248.65 101 -11600 ALLOWANCE FOR UNCOLLECTIBLE AC 0.00 101 -11601 UTILITY CONVERSION AR 0.00 101 -12100 SPECIAL ASSESSMENTS RECEIVABLE 0.00 101 -12200 SPECIAL ASSESS REC- DELINQUENT 0.00 101 -12300 SPECIAL ASSESS REC- DEFERRED ( 0.46) 101 -13100 DUE FROM OTHER FUNDS 0.00 101 -13200 DUE FROM OTHER GOVERNMENTS 043 101 -15510 PREPAID EXPENSES - OTHER 49,059.99 3,69 TOTAL ASSETS LIABILITIES 101 -20100 AP PENDING (DUE TO POOL) 56,258.66 101 -20700 DUE TO OTHER FUNDS 0.00 101 -20800 DUE TO OTHER GOVERNMENTS 0.00 101 -20801 SALES TAX PAYABLE 0.00 101 -20802 PARK SALES TAXABLE 0.00 101 -20805 PERMIT SURCHARGES PAYABLE 892.57 101 -20810 LIABILITY INSURANCE PAYABLE 16,509.17 101 -21600 ACCRUED WAGES & SALARIES PAYAB 48,202.01 101 -21700 GROSS PAYROLL CLEARING 0.00 101 -21701 FEDERAL WITHHOLDING PAYABLE 0.00 101 -21702 STATE WITHHOLDING PAYABLE 0.00 101 -21703 FICAJMEDICARE TAX PAYABLE ( 349.95) 101 -21704 PERA WITHHOLDING PAYABLE 0.00 101 -21705 VOLUNTARY PAYROLL DEDUCTS PAYA 0.00 101 -21710 SEC 125 INSURANCE PAYABLE 2,050.10 101 -21711 SEC 125 HEALTH CARE REIMB PAYA 0.00 101 -21712 SEC 125 DEP CARE REIMB PAYABLE 0.00 101 -22000 ESCROW DEPOSITS PAYABLE 0.00 101 -22200 DEFERRED REVENUES 100,285.0 TOTAL LIABILITIES 2 ',692,027.10 7-20-2012 11:59 AM CITY OF SHOREWOOD PAGE: 2 BALANCE SHEET AS OF: DECEMBER 31ST, 2011 101-General Fund ACCOUNT 41 ACCOUNT DESCRIPTION BALANCE EQUITY 101-25310 UNRESERVED, DESIGNATED FUND BA 3,526,991.82 TOTAL BEGINNING EQUITY 3,526,991.82 TOTAL REVENUE 5,232,232.41 TOTAL EXPENSES 5,291,046.70 TOTAL REVENUE OVER/(UNDER) EXPENSES 58,814.29) TOTAL EQUITY & REV. OVER/(UNDER) EXP. 3,468,177.53 TOTAL LIABILITIES, EQUITY & REV.OVER/(UNDER) EXP. 3,692,025.10 -------- - - - - -- Ab Nfvr o upm m o - a r.1 6 1 9 1 6 O M F. M July 23, 2012 Oike) t r-7 L' " 11 to 1 Pre on • ' budget gap $143,000 larger than 2012 That would be a 3% increase in tax levy if that funding source is chosen to cover the gap. 9 There are no levy limits in place for ri e mm= l • No change in service levels planned • Non -tax revenues projected to be down slightly • Inflation about 1.7% • Police & Fire budgets are set contract , • Health o $20,000 set aside for non-union salary & benefit l it ma • • ` • • • Budget •.! after incorporating department requests is $107,534. VN, 11LO Increases Proposed 2013 Budget Police $30,860 Fire $28,031 Comm Center transfer $26,400 Street Maintenance transfer $22,500 Personnel $20,000 City Survey ($14,815) Other Misc ($5,442) Net Budget Change $1070534 Opt t• B alanc the 2013 Budgeti Policy is set at a range of 55 -60% of next year's budget. We are allowed to use the overage for specific one -time projects, acquisitions, or transfers to capital funds. It can also be used, up to 3 %, for property tax relief. Our calculation of expenditures has included transfers, which are not counted in the Office of the State Auditor (OSA) calculations. City Method 12/31/11 Fund Bal 2013 Proposed Exp Fund Balance % State Auditor's Method 3,468,177 2011 Actual Expenditures 5,291,047 5,323,568 Less transfers (895,950) 65.1% Net General Fund Exp I Revenue Ex Total Gen & Spec Exp 4,395,097 1 1 •: 4,506,082 W �� Options to Balanci 65.1% Reserve 60% Reserve 5.1% of the reserve 3% maximum annual use of reserves Use of reserves assumed in bud Additional available reserves Budget Gap (with assumptions) Use of additional available reserves Remaining deficit to be resolved (= to 2012) 3,468,177 3.194.141 274,036 159,707 (87,134) 72,573 107,534 573 34,961 k tal M mw Options to Balanc the 2013 Budgeti The city can change revenue assumptions in a number of areas: • Cell tower lease revenues - currently assume $40,000 for General Fund and $110,000 for Water Fund • Additional enterprise fund transfers for administrative overhead - $25,000 • Could assume higher building permit and plan check fees for 2013 with a recovering economy. Revenue 2011 Act 2012 Bud Bldg Permits $123,141 $80,000 Plan Check Fees $ 24,225 $12,000 i , i • • l i 0 0 1 i • Use of fund balance • Cell tower revenues 9 Other revenue sources 7 -23 -2012 04:19 PM CITY OF SHOREWOOD PAGE: 1 BALANCE SHEET AS OF: DECEMBER 31ST, 20 ,,1 601 -Water Utility ACCOUNT 'n ACCOUNT DESCRIPTION BALANCE ASSETS 601 -10100 CASH AND INVESTMENTS ,691,504.06 601 -10300 CASH WITH FISCAL AGENT 166,957.50 661-10410 ALLOW FOR UNREALIZED INVEST GA 0.11 601 -10450 ACCRUED INTEREST RECEIVABLE 3,265.42 601 -11500 ACCOUNTS RECEIVABLE 102,013.19 6D1 -12100 SPECIAL ASSESSMENTS RECEIVABLE 1,582.00 601 -12200 SPECIAL ASSESS REC- DELINQUENT 4,742.55 601-12300 SPECIAL ASSESS REC - DEFERRED 141,426.97 601 -15500 PREPAID INSURANCE ( 0.01) 2,764,453.3 601 -15620 UNA14ORTIZED DISCOUNT ON BONDS 53,601.85 601 -16300 WELLS, MAINS, TANKS 9,944,663.67 601 -16310 ALLOW FOR DEPRECIATION- WELLS /M ( 3,670,800.00) 601 -16400 MACHINERY AND EQUIPMENT 39,868.81 601 -16410 ALLOWANCE FOR DEPRECIATION ( 36,127.2 10,422,698.9 TOTAL ASSETS 10,422,698.86 LIABILITIES 601 -20100 Al' PENDING (DUE TO POOL) 1 0 ' 203S6 601 -20801 SALES TAX PAYABLE 1,429.46 601 -20810 WATER SURCHARGES PAYABLE ( 271.31) 601 -21500 ACCRUED INTEREST PAYABLE 53,308.00 601 -21600 ACCRUED WAGES & SALARIES PAYAR 3,233.99 601 -22200 DEFERRED REVENUES 21,549.69 601 -2250D BONDS PAYABLE - CURRENT PORTIO 175,000.00 601 -23100 BONDS PAYABLE - NONCURRENT 2,500,000.0 TOTAL LIABILITIES 2,764,453.3 EQUITY 601- 26300 CONTRIBUTED CAPITAL 5,159,157.52 601 -27220 UNRESERVED, UNDESIGNATED RETAI 2,470,797.0 TOTAL BEGINNING EQUITY 7,627,954.55 TOTAL REVENUE 720,652.25 TOTAL EXPENSES 690,361 3 3 TOTAL REVENUE OVER /(UNDER) EXPENSES 30,290.92 TOTAL EQUITY & REV. OVER /(UNDER) EXP. 7,658,245.47 TOTAL LIABILITIES, EQUITY & REV.OVER /(UNDER) EXP. 10,422,698.86 7 -23 -2012 04:19 PM CITY OF SHOREWOOD PAGE a 1 BALANCE SHEET AS OF: DECEMBER 31ST, 2011 611- Sanitary Sewer Utility ACCOUNT # ACCOUNT DESCRIPTION BALANCE ASSETS AS PENDING (DUE TO POOL) 51,060.71 611 -10100 CASH AND INVESTMENTS 3,545,209.42 611 -10410 ALLOW FOR UNREALIZED INVEST GA 0.40 611 -10450 ACCRUED INTEREST RECEIVABLE 3,931.38 50,436.5 611-11590 ACCOUNTS RECEIVABLE 219,182.10 611 -12100 SPECIAL ASSESSMENTS RECEIVABLE 526.14 611 -12200 SPECIAL ASSESS REC -DELINQUENT 5,661.03 611 -12300 SPECIAL ASSESS REC - DEFERRED 22,993.62 611 -16301 PUMPS, MAINS, LIFTS 8,7766,827.16 611 -16310 ALLOW FOR DEPRECIATION - PUMPS /M ( 7,122,414.00) 611 -16400 MACHINERY AND EQUIPMENT 43,384.89 611 -16410 ALLOWANCE FOR DEPRECIATION ( 37,877'.0 5,455,423.1 TOTAL ASSETS 5,455,423.1.5 LIABILITIES 611 -20100 AS PENDING (DUE TO POOL) 51,060.71 611 -20820 MCES SAC CHARGES PAYABLE ( 4,070.20) 611 -21600 ACCRUED WAGES & SALARIES PAYAE 3,446.0 TOTAL LIABILITIEES 50,436.5 EQUITY 611 - 26300 CONTRIBUTED CAPITAL 4,657,264.25 611 -27220 UNRESERVED, UNDESIGNATED RETAI 1,047,843.1 TOTAL BEGINNING EQUITY 5,705,107.41 TOTAL REVENUE 847,435.77 TOTAL EXPENSES 1,147,556.5 TOTAL REVENUE OVER /(UNDER) EXPENSES ( 300,120.77) TOTAL EQUITY & REV. OVER /(UNDER) EXP. 5,404,986.6 TOTAL LIABILITIES, EQUITY & REV.OVER /(UNDER) EXP. 5,455,423.'_5 7 -23 -2012 04:19 PM CITY OF SHOREWOOD PAGE: 1 BALANCE SHEET AS OF: DECEMBER 31ST, 2011 621- Recycling Utility ACCOUNT @ ACCOUNT DESCRIPTION BALANCE ASSETS 621 -10100 CASH AND INVESTMENTS 42,645.91 621 -10410 ALLOW FOR UNREEALIZED INVEST GA 0.05 621 -10450 ACCRUED INTEREST RECEIVABLE 2 621 -11500 ACCOUNTS RECEIVABLE 40,536.58 621 -12200 SPECIAL ASSESS REC- DELINQUENT 668.11 621 -12300 SPECIAL ASSESS REC- DEFERRED 4,698.5 88,783.0 TOTAL ASSETS 88,783.07 LIABILITIES 621 -21600 ACCRUED WAGES & SALARIES PAYAB 76.0 TOTAL LIABILITIES 76.0 EQUITY 621 -27220 UNRESERVED, REDESIGNATED SETAI 88,263.1 TOTAL BEGINNING EQUITY 88,263.19 TOTAL REVENUE 175,299.22 TOTAL EXODUSES 174,855 3 4 TOTAL REVENUt OVER /(UNDER) EXPENSES 443.88 TOTAL EQUITY & REV. OVER /(UNDER) EXIT. 88,707.0 TOTAL LIABILITIES, EQUITY & REV.OVER /(UNDER) EXP. 85,783.07 7 -23 -2012 04:19 PM CITY OF SHOREWOOD PAGE: 1 BALANCE SHEET AS OF: DECEMBER 31ST, 201: 631 -Stor ater ManagementUtil ACCOUNT # ACCOUNT DESCRIPTION BALANCE ASSETS 631 -10100 CASH AND INVES'T'MENTS 224,642.22 631 -10410 ALLOW FOR UNREALIZED INVEST GA 0.33 631 -10450 ACCRUED INTEREST RECEIVABLE 635.75 9,110.0 631 -11500 ACCOUNTS RECEIVABLE 79,456.58 631 -12100 SPECIAL ASSESSMENTS RECEIVABLE 270.00 631 -12200 SPECIAL ASSESS REC- DELINQUENT 1,526.80 631 -12300 SPECIAL ASSESS REC - DEFERRED 6,078.62 631 -16100 LAND 434,112.50 631 -16301 STORMWATER MGMT IMPROVEMENTS 1,009,997.43 631 -16410 ALLOWANCE FOR DEPRECIATION ( 205,626.68) 631 -10 S00 CONSTRUCTION IN PROGRESS 194,602.0 1,725,696.5 TOTAL ASSETS 1,725,696.55 LIABILITIES 631 -20100 AP PASSING (DUE TO POOL) 7,422.00 631 -21600 ACCRUED WAGES & SALARIES PAYAB 688.0 TOTAL LIABILITIES 9,110.0 EQUITY 631 -26300 CONTRIBUTED CAPITAL 618,257.05 631 -27220 UNRESERVED, UNDESIGNATED RETAI 1,121,563.0 TOTAL BEGINNING EQUITY 1,739,820.07 TOTAL REVENUE 210,800.55 TOTAL EXPENSES 233,034.0 TOTAL, REVENUE OVER /(UNDER) EXPENSES ( 22,233 -52) TOTAL EQUITY & REV. OVER /(UNDER) EXP. 1,717,586.5 TOTAL LIABILITIES, EQUITY & REV.OVER /(UNDER) EXP. 1,725,696.55