07-22-13 CC WS AgendaP
CITY OF SHOREWOOD 5755 COUNTRY CLUB ROAD
CITY COUNCIL WORK SESSION COUNCIL CHAMBERS
MONDAY, 22 JULY 2013 6:00 P.M.
AGENDA
1. CONVENE CITY COUNCIL WORK SESSION
A. Roll Call
Mayor Zerby _____
Hotvet _____
Siakel _____
Sundberg _____
Woodruff _____
B. Review Agenda
ATTACHMENTS
2. 2014 BUDGET – GENERAL FUNDS DEPARTMENTS DISCUSSION Administrator’s memo
3. ADJOURN
Budget Overview Memorandum
Date: July 22, 2013
To: Mayor and Members of the City Council
From: City Administrator Bill Joynes
Finance Director Bruce DeJong
Please find below information which I hope will help guide your budget discussions in the weeks ahead.
The information provided describes the current departmental requests that the Council may wish to
consider in providing for a balanced 2014 budget.
Past History:
Our property tax levy for the previous three years has shown no levy increase. Budgets were
balanced through selective cost reductions, moving revenues from other funds into the General Fund,
and potential use of fund balance. We are approaching the point where these options are no longer
sufficient.
Proposed 2014 Operating Budget:
The tax levy presented for the operating year 2014 is $4,763,319, equal to the 2013 request. The
budget shows a deficit of $262,804, an increase of $159,956 over the 2013 budget deficit. We have
used the technique of adopting a budget deficit because the General Fund balance is higher than the
policy range. That continues to be true for this year.
There is a general levy limit of 3% that was enacted into state statute earlier this year, but the
limit doesn’t have much practical effect on us. After having discussions with Gary Carlson from the
League of Minnesota Cities (LMC), it looks like we can declare special levies for the $103,950 (City Hall),
$245,000 (Police), and $297,000 (Fire) debt service levies. This gives us up to $645,950 above the
general levy increase of $142,299. In addition, we can levy for the costs of a disaster declaration like the
storms in late June.
Proposal Assumptions:
A 0% percent levy increase over 2013.
All staffing and service levels continue at the same level as at the end of 2013 with the removal
of the City Administrator and City Engineer from salaried positions to contractual services.
Incorporation of a salary and benefit reserve of $43,000.
(2.5% increase in wages for all employees and $25 per month on insurance contribution)
Major increases incorporated in the proposal:
City Council
Christmas Lake 45,000
Salary Contingency 22,000
SSC Transfer 12,300
Administration - Election 13,200
Municipal Bldgs – Ins Deduct 10,000
Police 39,542
Fire 19,145
Streets & Equip Transfer 27,500
Major reductions from 2013
Administration – Salary net -23,108
City Engineer - 5,069
The salary contingency does not include any costs associated directly with the Affordable Care
Act implementation. Those costs, which staff has been led to believe will be between 4-8% of the health
insurance premiums will be charged directly against the city. Staff has met with Gallagher Benefits to
learn how their association with the LMC can be leveraged in selecting an insurance plan and potentially
reduce costs through a benefit package redesign. This possibility is being discussed with the union in
our negotiations with them as we seek a contract for 2014 and beyond.
The budget reflects inclusion of the Christmas Lake AIS inspection program for the first time.
The budget assumes a cap of $45,000 in the program with 50% of the cost being paid by the grant from
the Minnehaha Creek Watershed District and the other half from the Christmas Lake Association.
The budgets for both Police and Fire include an assumed increase in the amount of debt service
coming from Shorewood. Staff has not seen those numbers at this point, but the taxable property value
of Shorewood has held up better in relative terms than those of the other parties in the joint powers
agencies. We will update these numbers as they become available.
As proposed in the attached detail and with the assumptions outlined above, the 2014 budget,
to be balanced, needs $262,804 in additional revenue, use of fund balance, service reductions, or a
combination thereof.
Options for Council Consideration in Balancing the 2014 Budget:
General Fund Operating Reserve:
The adopted City Policy establishes a required reserve level of 55 to 60% 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 around $200,000 in available operating revenue for 2014.
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 of an appropriate level of transfer would be $25,000 which could go to fund
general fund operations.
Service and Program Reductions:
Finally the Council may wish to consider various expenditure reductions in the proposed
operating budget. If so desired, staff will prepare cost data and operational impacts for any identified
reductions.
We have attached financial information detailing the initial budget. We stand ready to provide
any further detail the Council deems necessary as we proceed through the budget deliberations.
GENERAL FUND BUDGET SUMMARY
Dept
ActualActualActualBudgetRequestPercentDollar
20102011201220132014ChangeChange
REVENUES
TAXES 4,717,204 4,787,194 1,696,500 4,763,319 4,763,319 0.0% -
LICENSES & PERMITS 154,112 174,119 79,393 124,200 132,7206.9% 8,520
INTERGOVERNMENTAL 69,133 70,592 34,377 70,401 96,25136.7% 25,850
CHARGES FOR SERVICES 41,882 33,851 32,648 35,150 41,70018.6% 6,550
FINES & FORFEITURES 55,806 48,720 26,474 57,000 57,0000.0% -
MISCELLANEOUS REVENUE 86,905 77,755 23,727 213,900 232,9008.9% 19,000
TRANSFERS 33,465 40,000 29,320 - - -
TOTAL REVENUES 5,158,507 5,232,231 1,922,439 5,263,970 5,323,8901.1% 59,920
EXPENDITURES
CITY COUNCIL
Personnel 16,794 16,794 16,794 16,800 16,8000.0% -
Materials and Supplies 1,175 684 887 2,000 1,200-40.0% (800)
Support Services and Charges 45,776 76,063 80,309 72,450 140,36593.7% 67,915
Transfers - 1,379 13,600 47,700 60,00025.8% 12,300
Total City Council 63,745 94,920 111,590 138,950 218,36557.2% 79,415
Administration
Personnel 399,294 427,106 384,804 359,671 250,323-30.4% (109,348)
Materials and Supplies 17,634 16,524 17,906 18,450 19,3004.6% 850
Support Services and Charges 35,881 41,855 82,008 42,175 147,290249.2% 105,115
Capital 2,844 - 370 - - -
Total City Administration 455,653 485,485 485,088 420,296 416,913-0.8% (3,383)
FINANCE
Personnel 147,242 163,794 125,495 132,929 134,7581.4% 1,829
Materials and Supplies 7,576 7,785 8,042 8,400 9,0507.7% 650
Support Services and Charges 7,222 13,822 11,686 11,600 16,00037.9% 4,400
Capital - - - - - -
Total Finance 162,040 185,401 145,223 152,929 159,8084.5% 6,879
PROFESSIONAL SERVICES
Support Services and Charges 178,604 188,963 190,592 202,990 211,0604.0% 8,070
Total Professional Services 178,604 188,963 190,592 202,990 211,0604.0% 8,070
PLANNING
Personnel 175,553 168,156 186,989 170,666 173,1571.5% 2,491
Materials and Supplies 149 261 137 650 250 -61.5% (400)
Support Services and Charges 6,882 8,079 7,691 7,400 11,90060.8% 4,500
Capital - - - 200 --100.0% (200)
Total Planning 182,584 176,496 194,817 178,916 185,3073.6% 6,391
MUNICIPAL BUILDINGS
Materials and Supplies 51,244 50,002 40,799 22,130 21,400-3.3% (730)
Support Services and Charges 54,496 126,794 149,878 164,800 175,8006.7% 11,000
Capital 15,713 1,534 2,441 - - -
Bond Payments 2,959 - - - - -
Transfers 160,368 103,950 102,200 100,450 103,9503.5% 3,500
Total Municipal Buildings 284,780 282,280 295,318 287,380 301,1504.8% 13,770
POLICE
Materials and Supplies 1,367 - 1,328 - - -
Support Services and Charges 949,337 996,771 991,383 1,015,077 1,045,056 3.0% 29,979
Capital 228,068 230,068 225,132 235,437 245,0004.1% 9,563
Total Police 1,178,772 1,226,839 1,217,843 1,250,514 1,290,0563.2% 39,542
Dept
ActualActualActualBudgetRequestPercentDollar
20102011201220132014ChangeChange
FIRE
Support Services and Charges 322,535 337,131 331,987 349,582 359,3702.8% 9,788
Capital 272,629 270,697 277,906 287,643 297,0003.3% 9,357
Total Fire 595,164 607,828 609,893 637,225 656,3703.0% 19,145
PROTECTIVE INSPECTIONS
Personnel 115,081 122,171 119,480 120,588 121,3230.6% 735
Materials and Supplies 28 154 242 200 200 0.0% -
Support Services and Charges 4,575 4,438 5,813 5,300 5,3000.0% -
Total Protective Inspections 119,684 126,763 125,535 126,088 126,8230.6% 735
CITY ENGINEER
Personnel 94,497 96,219 87,662 92,549 --100.0% (92,549)
Materials and Supplies 152 495 144 200 --100.0% (200)
Support Services and Charges 8,937 13,550 21,688 11,220 98,900781.5% 87,680
Capital 538 1,057 - - - -
Total City Engineer 104,124 111,321 109,494 103,969 98,900-4.9% (5,069)
PUBLIC WORKS SERVICES
Personnel 405,101 389,918 431,264 428,775 439,5872.5% 10,812
Materials and Supplies 144,931 159,047 120,684 171,300 167,200-2.4% (4,100)
Support Services and Charges 117,944 139,759 121,758 138,550 141,6002.2% 3,050
Capital - - - 1,200 2,500108.3% 1,300
Transfers 800,000 750,000 750,000 772,500 800,0003.6% 27,500
Total Public Works Services 1,467,976 1,438,724 1,423,706 1,512,325 1,550,8872.5% 38,562
SNOW AND ICE CONTROL
Personnel 55,052 37,959 28,164 56,662 58,3393.0% 1,677
Materials and Supplies 32,451 29,462 29,509 45,000 45,0000.0% -
Total Snow and Ice Control 87,503 67,421 57,673 101,662 103,3391.6% 1,677
PARKS MAINTENANCE
Personnel 153,637 152,118 105,434 103,358 109,4735.9% 6,115
Materials and Supplies 14,237 17,394 17,095 19,300 20,3005.2% 1,000
Support Services and Charges 96,057 87,090 32,807 30,910 34,60011.9% 3,690
Total Parks Maintenance 263,931 256,602 155,336 153,568 164,3737.0% 10,805
RECREATION
Personnel - - 37,627 36,360 36,7431.1% 383
Materials and Supplies - - 1,171 1,500 5,800286.7% 4,300
Support Services and Charges - - 15,446 20,145 18,800-6.7% (1,345)
Transfers 42,000 42,000 42,000 42,000 42,0000.0% -
Total Recreation 42,000 42,000 96,244 100,005 103,3433.3% 3,338
GENERAL FUND TOTAL EXPENDITURES 5,186,560 5,291,043 5,218,352 5,366,818 5,586,6944.1% 219,876
REVENUE OVER/(UNDER) EXPENDITURES (28,054) (58,812) (3,295,913) (102,848) (262,804)155.5% (159,956)
(Planned Use of Fund Balance)
GENERAL FUND REVENUE DETAIL
Dept
ActualActualActualBudgetRequestPercentDollar
20102011201220132014ChangeChange
REVENUES
TAXES
31010GENERAL PROPERTY TAX 4,647,334 4,547,1621,696,500 4,763,319 4,763,3190.0% -
31020DELINQUENT AD VALOREM TAXES 6,730 119,030 -
31040FISCAL DISPARITIES 63,140 121,002 -
31800OTHER TAXES -
31910PENALTIES AND INTEREST ON AD V -
31920FORFEITED TAX SALE APPORTIONMENT -
TOTAL TAXES 4,717,204 4,787,194 1,696,500 4,763,319 4,763,3190.0% -
LICENSES & PERMITS
32110LIQUOR LICENSES 810 8,820 8,820 8,300 8,8206.3% 520
32120TOBACCO LICENSES 825 1,000 250 1,000 500-50.0% (500)
32160TREE TRIMMING LICENSES 570 730 90 450 50011.1% 50
32175RENTAL HOUSING LICENSES 1,440 1,440 540 1,000 1,0000.0% -
32180OTHER BUSINESS LICENSES AND PE 4,940 11,404 1,427 3,100 3,50012.9% 400
32210BUILDING PERMITS 118,189 123,141 51,901 92,000 100,000 8.7% 8,000
32215PLAN CHECK FEES 23,679 24,225 14,994 15,000 15,0000.0% -
32240DOG LICENSES 3,609 3,309 1,271 3,300 3,3000.0% -
32250FARM ANIMAL/HORSE PERMITS 50 50 100 50 100100.0% 50
TOTAL LICENSES & PERMITS 154,112 174,119 79,393 124,200 132,720 6.9% 8,520
INTERGOVERNMENTAL
33401LOCAL PERFORMANCE AID - - - 1,000 1,0000.0% -
33404PERA AID 4,751 2,375 4,751 4,7510.0% -
33418MUNICIPAL STATE AID FOR STREET 64,647 68,217 34,377 64,650 68,0005.2% 3,350
33610AIS GRANT FROM MCWD 22,500 22,500
TOTAL INTERGOVERNMENTAL 69,133 70,592 34,377 70,401 96,25136.7% 25,850
CHARGES FOR SERVICES
34101CITY HALL RENT - - - -
3410334103ZONING AND SUBDIVISION FEESZONING AND SUBDIVISION FEES 1,8241,824 4,0674,067 3,3933,393 4,5004,500
4,0004,000-11.1%-11.1% (500)(500)
34104PASS-THRU CHARGES 4,750 (4,235) 835 - - -
34105SALE OF COPIES 722 526 125 1,000 500-50.0% (500)
34107SPECIAL ASSESSMENT SEARCHES 190 250 325 150 20033.3% 50
34780RECREATION RENTALS 250 525 1,171 29,500 30,0001.7% 500
34781TREE SALES 6,828 -
34785PARK PROGRAMS 34,146 32,718 19,971 1,500 1,500
34786ARCTIC FEVER/PRINCESS TEA - - 5,500 5,500
TOTAL CHARGES FOR SERVICES 41,882 33,851 32,648 35,150 41,70018.6% 6,550
FINES & FORFEITURES
35101FINES & FORFEITS 55,806 48,720 26,474 57,000 57,0000.0% -
TOTAL FINES & FORFEITURES 55,806 48,720 26,474 57,000 57,0000.0% -
MISCELLANEOUS REVENUE
36210INTEREST EARNINGS 46,769 25,629 35,000 35,0000.0% -
36230CONTRIBUTIONS AND DONATIONS FR - 1,340 - -
36240REFUNDS & REIMBURSEMENTS 13,423 28,930 14,009 10,000 32,500225.0% 22,500
36260DRY HYDRANT CHARGES (125) 245 4 3,500 --100.0% (3,500)
36265CELLULAR ANTENNA REVENUE - - 150,000 150,000 0.0% -
36270MISCELLANEOUS REVENUE 26,444 21,217 9,714 15,000 15,0000.0% -
36275CONCESSIONS/VENDING 394 394 400 4000.0% -
TOTAL MISCELLANEOUS REVENUE 86,905 77,755 23,727 213,900 232,900 8.9% 19,000
TRANSFERS
39202TRANSFERS FROM ENTERPRISE FUNDS 33,465 40,000 29,320 - - -
39203TRANSFERS FROM OTHER FUNDS - - -
TOTAL TRANSFERS 33,465 40,000 29,320 - - -
TOTAL REVENUES 5,158,507 5,232,231 1,922,439 5,263,970 5,323,8901.1% 59,920
CITY COUNCIL
Expenditure Coding: 101-41110-
Dept
ActualActualActualBudgetRequestPercentDollar
PERSONAL SERVICES20102011201220132014ChangeChange
101FULL-TIME REGULAR
102FULL-TIME OVERTIME
103PART-TIME 15,600 15,600 15,600 15,600 15,6000.0% -
122FICA CONTRIB - CITY SHARE 1,194 1,194 1,194 1,200 1,200 0.0% -
TOTAL PERSONAL SERVICES 16,794 16,794 16,794 16,800 16,8000.0% -
MATERIALS & SUPPLIES
245GENERAL SUPPLIES 1,175 684 887 2,000 1,200 -40.0% (800)
TOTAL MATERIALS & SUPPLIES 1,175 684 887 2,000 1,200-40.0% (800)
SUPPORT SERVICES/CHARGES
302CONSULTING FEES - 1,888 -
331TRAVEL, CONFERENCE & SCHOOLS 2,270 20,920 2,395 4,500 4,500 0.0% -
351PRINTING AND PUBLISHING - - -
400CONTRACTUAL SERVICES - 3,120 32,873 45,000 45,000
433DUES AND SUBSCRIPTIONS 43,506 40,477 40,041 47,000 47,8651.8% 865
440MISC SERVICES - 9,658 5,000 20,950 43,000105.3% 22,050
TOTAL SUPPORT SERVICES/CHARGES 45,776 76,063 80,309 72,450 140,36593.7% 67,915
TRANSFERS
720OPERATING TRANSFERS - 1,379 13,600 47,700 60,00025.8% 12,300
TOTAL TRANSFERS - 1,379 13,600 47,700 60,00025.8% 12,300
TOTAL COUNCIL 63,745 94,920 111,590 138,950 218,36557.2% 79,415
ADMINSTRATION
Expenditure Coding: 101-41300-
Dept
ActualActualActualBudgetRequestPercentDollar
PERSONAL SERVICES20102011201220132014ChangeChange
101FULL-TIME REGULAR 249,664 249,895 248,974 286,860 187,866-34.5% (98,994)
102FULL-TIME OVERTIME - 74 - -
103PART-TIME 69,613 82,644 41,601 - 12,520 12,520
121PERA/ICMA CONTRIB - CITY SHARE 20,632 22,584 20,064 20,797 13,620 -34.5% (7,177)
122FICA CONTRIB - CITY SHARE 21,174 25,138 21,181 21,945 15,330 -30.1% (6,615)
131EMPLOYEE INSURANCE - CITY SHARE 34,235 46,752 45,584 30,069 20,987 -30.2% (9,082)
141UNEMPLOYMENT COMPENSATION 3,976 19 7,400 - -
TOTAL PERSONAL SERVICES 399,294 427,106 384,804 359,671 250,323-30.4% (109,348)
MATERIALS & SUPPLIES
200OFFICE SUPPLIES 3,172 4,001 4,790 5,000 5,50010.0% 500
208POSTAGE 9,854 10,786 10,878 11,150 11,000 -1.3% (150)
221MAINTENANCE OF EQUIPMENT 1,665 1,665 1,589 1,400 1,90035.7% 500
245GENERAL SUPPLIES 2,943 72 649 900 9000.0% -
TOTAL MATERIALS & SUPPLIES 17,634 16,524 17,906 18,450 19,300 4.6% 850
SUPPORT SERVICES/CHARGES
321COMMUNICATIONS - TELEPHONE 873 1,012 962 1,100 --100.0% (1,100)
331TRAVEL, CONFERENCE & SCHOOLS 3,101 3,669 3,909 8,710 6,500-25.4% (2,210)
351PRINTING AND PUBLISHING 2,683 3,218 2,477 2,000 2,0000.0% -
400CONTRACTUAL SERVICES 27,582 32,161 74,134 28,365 138,320387.6% 109,955
433DUES AND SUBSCRIPTIONS 1,642 1,731 526 2,000 470-76.5% (1,530)
440MISC SERVICES - 64 - - -
TOTAL SUPPORT SERVICES/CHARGES 35,881 41,855 82,008 42,175 147,290249.2% 105,115
CAPITAL OUTLAY
540MACHINERY & EQUIPMENT 2,844 - 370 -
TOTAL CAPITAL OUTLAY 2,844 - 370 - - -
TOTAL ADMINISTRATION 455,653 485,485 485,088 420,296 416,913-0.8% (3,383)
FINANCE
Expenditure Coding: 101-41500-
Dept
ActualActualActualBudgetRequestPercentDollar
PERSONAL SERVICES20102011201220132014ChangeChange
101FULL-TIME REGULAR118,664128,624102,399 106,078 107,6691.5% 1,591
121PERA CONTRIB - CITY SHARE7,2209,3067,424 7,691 7,8061.5% 115
122FICA CONTRIB - CITY SHARE8,4849,1757,834 8,115 8,2371.5% 122
131EMPLOYEE INSURANCE - CITY SHARE12,87416,6897,838 11,045 11,0460.0% 1
TOTAL PERSONAL SERVICES147,242163,794125,495132,929134,7581.4% 1,829
MATERIALS & SUPPLIES
200OFFICE SUPPLIES109 224 110 - 250 250
221MAINTENANCE OF EQUIPMENT6,521 6,842 7,839 8,100 8,5004.9% 400
245GENERAL SUPPLIES946 719 93 300 300 0.0% -
TOTAL MATERIALS & SUPPLIES7,5767,7858,0428,4009,0507.7% 650
SUPPORT SERVICES/CHARGES
301AUDITING & ACCOUNTING SERVICES 3,400 3,106 2,700 - 3,600 3,600
331TRAVEL, CONFERENCE & SCHOOLS 2,323 3,887 2,877 4,000 4,0000.0% -
351PRINTING AND PUBLISHING 597 635 - 700 900 28.6% 200
360UNALLOCATED INS - LTD - - - - -
400CONTRACTUAL SERVICES 721 721 - 1,000 1,0000.0% -
433DUES AND SUBSCRIPTIONS 60 290 280 500 500 0.0% -
440MISC SERVICES - - 2 - -
450BANK SERVICE CHARGES 121 5,183 5,8275,4006,00011.1% 600
TOTAL SUPPORT SERVICES/CHARGES 7,222 13,822 11,686 11,600 16,00037.9% 4,400
TOTAL FINANCE 162,040 185,401 145,223 152,929 159,8084.5% 6,879
PROFESSIONAL SERVICES
Expenditure Coding: 101-41600-
Dept
ActualActualActualBudgetRequestPercentDollar
SUPPORT SERVICES/CHARGES20102011201220132014ChangeChange
301AUDITING & ACCOUNTING SERVICES 20,573 30,347 27,625 25,000 26,6606.6% 1,660
304CIVIL LEGAL CONTRACT 36,989 36,007 36,559 44,000 44,4000.9% 400
304PROSECUTION CONTRACT 27,500 28,350 28,250 33,990 34,0000.0% 10
400CONTRACTUAL ASSESSOR SERVICES 93,492 94,259 98,158 100,000 106,0006.0% 6,000
440MISC SERVICES 50 - - - -
TOTAL SUPPORT SERVICES/CHARGES 178,604 188,963 190,592 202,990 211,0604.0% 8,070
TOTAL PROFESSIONAL SERVICES 178,604 188,963 190,592 202,990 211,0604.0% 8,070
PLANNING
Revenue Coding: 101-
Expenditure Coding: 101-41910-
Dept
ActualActualActualBudgetRequestPercentDollar
PERSONAL SERVICES20102011201220132014IncreaseIncrease
101FULL-TIME REGULAR 138,584 132,198 127,562 133,887 135,1931.0% 1,306
103PART-TIME 1,142 - 18,015 - -
121PERA CONTRIB - CITY SHARE 9,274 9,508 10,493 9,707 9,8021.0% 95
122FICA CONTRIB - CITY SHARE 8,971 9,187 9,638 10,242 10,3421.0% 100
131EMPLOYEE INSURANCE - CITY SHAR 17,582 17,263 18,558 16,830 17,8205.9% 990
141UNEMPLOYMENT COMPENSATION - - 2,723 - -
TOTAL PERSONAL SERVICES 175,553 168,156 186,989 170,666 173,1571.5% 2,491
MATERIALS & SUPPLIES
200OFFICE SUPPLIES 71249 137 - -
221MAINTENANCE OF EQUIPMENT - - - 400 -100.0% (400)
245GENERAL SUPPLIES 78 12 - 250 250 0.0% -
TOTAL MATERIALS & SUPPLIES 149 261 137 650 250-61.5% (400)
SUPPORT SERVICES/CHARGES
321COMMUNICATIONS - CELLULAR PHON 1,109 923 1,018 800 1,00025.0% 200
331TRAVEL, CONFERENCE & SCHOOLS 4,177 3,916 1,598 2,000 4,200110.0% 2,200
351PRINTING AND PUBLISHING 732 1,266 1,179 1,000 1,0000.0% -
400CONTRACTUAL SERVICES - 963 2,893 2,500 4,50080.0% 2,000
433DUES AND SUBSCRIPTIONS 864 1,011 1,003 1,100 1,2009.1% 100
TOTAL SUPPORT SERVICES/CHARGES 6,882 8,079 7,691 7,400 11,90060.8% 4,500
CAPITAL OUTLAY
560FURNITURE AND FIXTURES - - - 200 -100.0% (200)
TOTAL CAPITAL OUTLAY - - - 200 --100.0% (200)
TOTAL PLANNING 182,584 176,496 194,817 178,916 185,3073.6% 6,391
MUNICIPAL BUILDINGS
Expenditure Coding: 101-41940-
Dept
ActualActualActualBudgetRequestPercentDollar
MATERIALS & SUPPLIES20102011201220132014ChangeChange
221MAINTENANCE OF EQUIPMENT 48,384 45,472 31,111 11,400 11,4000.0% -
223MAINTENANCE OF BUILDINGS 883 2,899 7,638 7,800 8,0002.6% 200
245GENERAL SUPPLIES 1,977 1,631 2,050 2,930 2,000-31.7% (930)
TOTAL MATERIALS & SUPPLIES 51,244 50,002 40,799 22,130 21,400-3.3% (730)
SUPPORT SERVICES/CHARGES
302CONSULTING FEES - - 1,582 -
321COMMUNICATIONS - HeatSeeker 2,771 3,287 17,142 34,000 34,0000.0% -
331TRAVEL, CONFERENCE & SCHOOLS 542 - - -
360INSURANCE 33,942 103,252 104,402 110,000 110,0000.0% -
361INSURANCE DEDUCTIBLE 8,668 10,000 10,000
380UTILITY SERVICES 7,700 8,168 7,111 11,000 11,0000.0% -
400CONTRACTUAL SERVICES 8,173 11,083 9,501 9,800 9,8000.0% -
410RENTALS 1,368 1,004 1,472 - 1,000 1,000
TOTAL SUPPORT SERVICES/CHARGES 54,496 126,794 149,878 164,800 175,8006.7% 11,000
CAPITAL OUTLAY
520BUILDINGS & STRUCTURES - 250 - -
540MACHINERY & EQUIPMENT 15,713 1,284 2,441 - -
TOTAL CAPITAL OUTLAY 15,713 1,534 2,441 - - -
EDA DEBT SERVICE
611BOND INTEREST 2,959 - -
TOTAL EDA DEBT SERVICES 2,959 - - - - -
TRANSFERS
720OPERATING TRANSFERS 160,368 103,950 102,200 100,450 103,9503.5% 3,500
TOTAL TRANSFERS 160,368 103,950 102,200 100,450 103,9503.5% 3,500
TOTAL MUNICIPAL BUILDINGS 284,780 282,280 295,318 287,380 301,1504.8% 13,770
POLICE
Expenditure Coding: 101-42100-
Dept
ActualActualActualBudgetRequestPercentDollar
MATERIALS & SUPPLIES20102011201220132014ChangeChange
245GENERAL SUPPLIES 1,367 - 1,328 -
TOTAL MATERIALS & SUPPLIES 1,367 - 1,328 - - -
SUPPORT SERVICES/CHARGES
380UTILITY SERVICES 41 45 50 --100.0% (50)
400CONTRACTUAL SERVICES 947,298 994,787 990,264 1,013,027 1,042,5562.9% 29,529
440MISC SERVICES 1,998 1,939 1,119 2,000 2,500 25.0% 500
TOTAL SUPPORT SERVICES/CHARGES 949,337 996,771 991,383 1,015,077 1,045,0563.0% 29,979
CAPITAL OUTLAY
520BUILDINGS & STRUCTURES 228,068 230,068 225,132 235,437 245,0004.1% 9,563
TOTAL CAPITAL OUTLAY 228,068 230,068 225,132 235,437 245,0004.1% 9,563
TOTAL POLICE PROTECTION 1,178,772 1,226,839 1,217,843 1,250,514 1,290,0563.2% 39,542
FIRE
Expenditure Coding: 101-42200-
Dept
ActualActualActualBudgetRequestPercentDollar
SUPPORT SERVICES/CHARGES20102011201220132014ChangeChange
400 Excelsior Fire 298,113 312,549 331,987 324,999 334,0992.8% 9,100
400 Mound Fire Contract 24,422 24,582 - 24,583 25,2712.8% 688
TOTAL SUPPORT SERVICES/CHARGES 322,535 337,131 331,987 349,582 359,3702.8% 9,788
CAPITAL OUTLAY
520BUILDINGS & STRUCTURES 272,629 270,697 277,906 287,643 297,0003.3% 9,357
TOTAL CAPITAL OUTLAY 272,629 270,697 277,906 287,643 297,0003.3% 9,357
TOTAL FIRE PROTECTION 595,164 607,828 609,893 637,225 656,3703.0% 19,145
PROTECTIVE INSPECTIONS
Expenditure Coding: 101-42400-
Dept
ActualAdoptedActualBudgetRequestPercentDollar
PERSONAL SERVICES20092011201220132014IncreaseChange
101FULL-TIME REGULAR 90,428 96,525 92,504 92,613 93,9021.4% 1,289
102PART-TIME 1,285 - 211 1,500-100.0% (1,500)
121PERA CONTRIB - CITY SHARE 6,092 6,844 6,597 6,714 6,8081.4% 94
122FICA CONTRIB - CITY SHARE 5,895 6,460 6,079 7,085 7,1831.4% 98
131EMPLOYEE INSURANCE - CITY SHARE 11,381 12,342 14,089 12,676 13,4305.9% 754
TOTAL PERSONAL SERVICES 115,081 122,171 119,480 120,588 121,3230.6% 735
MATERIALS & SUPPLIES
200OFFICE SUPPLIES 6 154 242 - -
245GENERAL SUPPLIES 22 - 200 200 0.0% -
TOTAL MATERIALS & SUPPLIES 28 154 242 200 2000.0% -
SUPPORT SERVICES/CHARGES
321COMMUNICATIONS - CELLULAR PHONE 244 - - - -
331TRAVEL, CONFERENCE & SCHOOLS 2,785 2,900 3,151 2,500 2,5000.0% -
351PRINTING AND PUBLISHING 116 135 87 150 150 0.0% -
400CONTRACTUAL SERVICES 1,330 1,278 2,450 2,500 2,5000.0% -
433DUES AND SUBSCRIPTIONS 100 125 125 150 150 0.0% -
TOTAL SUPPORT SERVICES/CHARGES 4,575 4,438 5,813 5,300 5,3000.0% -
TOTAL PROTECTIVE INSPECTIONS 119,684 126,763 125,535 126,088 126,8230.6% 735
CITY ENGINEER
Expenditure Coding: 101-43010-
Dept
ActualActualActualBudgetRequestPercentDollar
PERSONAL SERVICES20102011201220132014ChangeChange
101FULL-TIME REGULAR 74,859 75,297 69,448 73,640-100.0% (73,640)
121PERA CONTRIB - CITY SHARE 4,993 5,424 4,181 5,339 -100.0% (5,339)
122FICA CONTRIB - CITY SHARE 5,437 5,704 5,272 5,633 -100.0% (5,633)
131EMPLOYEE INSURANCE - CITY SHARE 9,208 9,794 8,761 7,937 -100.0% (7,937)
TOTAL PERSONAL SERVICES 94,497 96,219 87,662 92,549 - -100.0% (92,549)
MATERIALS & SUPPLIES
200OFFICE SUPPLIES 119 409 104 150-100.0% (150)
245GENERAL SUPPLIES 33 86 40 50-100.0% (50)
TOTAL MATERIALS & SUPPLIES 152 495 144 200 - -100.0% (200)
SUPPORT SERVICES/CHARGES
303ENGINEERING FEES 4,620 5,236 14,106 5,000 37,500650.0% 32,500
321COMMUNICATIONS - CELLULAR PHONE 411 250 60-100.0% (60)
331TRAVEL, CONFERENCE & SCHOOLS 1,400 5,634 1,374 2,500 -100.0% (2,500)
351PRINTING AND PUBLISHING 177 40 367 300 3000.0% -
400CONTRACTUAL SERVICES - - 4,000 - 49,000 49,000
410RENTAL - 248 159 - -
433DUES AND SUBSCRIPTIONS 2,197 1,400 1,546 3,060 12,100295.4% 9,040
437TAXES/LICENSES 132 742 136 300-100.0% (300)
TOTAL SUPPORT SERVICES/CHARGES 8,937 13,550 21,688 11,220 98,900781.5% 87,680
CAPITAL OUTLAY
540MACHINERY & EQUIPMENT 538 1,057 - - -
TOTAL CAPITAL OUTLAY 538 1,057 - - - -
TOTAL CITY ENGINEER 104,124 111,321 109,494 103,969 98,900-4.9% (5,069)
PUBLIC WORKS
Expenditure Coding: 101-43050-
Dept
ActualActualActualBudgetRequestPercentDollar
PERSONAL SERVICES20102011201220132014IncreaseChange
101FULL-TIME REGULAR 318,540 303,535 334,593 334,078 334,0780.0% -
102OVERTIME 1,053 1,132 1,553 2,500 2,5000.0% -
103PART-TIME 1,302 640 - -
121PERA CONTRIB - CITY SHARE 21,753 22,090 24,290 24,402 24,4020.0% 0
122FICA CONTRIB - CITY SHARE 23,636 22,545 24,437 25,748 25,7480.0% -
131EMPLOYEE INSURANCE - CITY SHARE 38,817 39,976 46,391 42,047 52,85925.7% 10,812
TOTAL PERSONAL SERVICES 405,101 389,918 431,264 428,775 439,5872.5% 10,812
MATERIALS & SUPPLIES
200OFFICE SUPPLIES 126 229 161 200 200 0.0% -
212MOTOR FUELS & LUBRICATION 37,660 49,822 41,981 51,000 51,0000.0% -
221MAINTENANCE OF EQUIPMENT 15,131 17,555 17,093 16,500 18,0009.1% 1,500
223MAINTENANCE OF BUILDINGS 1,502 1,324 1,104 2,500 7,000180.0% 4,500
240SMALL TOOLS AND MINOR EQUIPMENT 802 860 1,040 1,500 1,000-33.3% (500)
245GENERAL SUPPLIES 89,710 89,257 59,305 99,600 90,000-9.6% (9,600)
TOTAL MATERIALS & SUPPLIES 144,931 159,047 120,684 171,300 167,200-2.4% (4,100)
SUPPORT SERVICES/CHARGES
303ENGINEERING 3,634 -
305DRUG TESTING - - 150 1,800 1,8000.0% -
321COMMUNICATIONS - TELEPHONE 1,950 2,169 2,436 3,200 2,700-15.6% (500)
331TRAVEL, CONFERENCE & SCHOOLS 3,060 2,775 3,154 7,500 6,500-13.3% (1,000)
380UTILITY SERVICES 10,325 11,124 8,907 14,550 15,0003.1% 450
399UTILITIES - STREET LIGHTS 38,882 42,163 40,411 41,500 44,0006.0% 2,500
400CONTRACTUAL SERVICES 57,045 67,956 62,379 63,000 64,0001.6% 1,000
410RENTALS 331 - 679 1,000 1,0000.0% -
433DUES AND SUBSCRIPTIONS 1,584 1,500 1,659 1,500 1,70013.3% 200
437TAXES/LICENSES 846 514 875 900 900 0.0% -
440MISC SERVICES 3,921 7,924 1,108 3,600 4,00011.1% 400
TOTAL SUPPORT SERVICES/CHARGES 117,944 139,759 121,758 138,550 141,6002.2% 3,050
CAPITAL OUTLAY
540MACHINERY & EQUIPMENT - - 900 2,500177.8% 1,600
560FURNITURE AND FIXTURES - - 300 -100.0% (300)
TOTAL CAPITAL OUTLAY - - - 1,200 2,500108.3% 1,300
TRANSFERS
720OPERATING TRANSFERS - EQUIPMENT 800,000 750,000 750,000 772,500 800,0003.6% 27,500
TOTAL TRANSFERS 800,000 750,000 750,000 772,500 800,0003.6% 27,500
TOTAL PUBLIC WORKS 1,467,976 1,438,724 1,423,706 1,512,325 1,550,8872.5% 38,562
ICE AND SNOW REMOVAL
Expenditure Coding: 101-43125-
Dept
ActualActualActualBudgetRequestPercentDollar
PERSONAL SERVICES20102011201220132014IncreaseChange
101FULL-TIME REGULAR 27,444 17,416 15,078 37,455 37,4550.0% -
102OVERTIME 18,317 11,091 4,577 7,500 7,5000.0% -
121PERA CONTRIB - CITY SHARE 2,645 2,598 1,425 3,259 3,2590.0% (0)
122FICA CONTRIB - CITY SHARE 2,759 2,629 1,414 3,439 3,4390.0% (0)
131EMPLOYEE INSURANCE - CITY SHARE 3,887 4,225 5,670 5,009 6,68633.5% 1,677
TOTAL PERSONAL SERVICES 55,052 37,959 28,164 56,662 58,3393.0% 1,677
MATERIALS & SUPPLIES
245GENERAL SUPPLIES 32,451 29,462 29,509 45,000 45,0000.0% -
TOTAL MATERIALS & SUPPLIES 32,451 29,462 29,509 45,000 45,0000.0% -
TOTAL ICE & SNOW CONTROL 87,503 67,421 57,673 101,662 103,3391.6% 1,677
PARKS MAINTENANCE
Expenditure Coding: 101-45200- Dept
ActualActualActualBudgetRequestPercentDollar
PERSONAL SERVICES20102011201220132014IncreaseChange
101FULL-TIME REGULAR 102,710 102,797 81,905 69,784 69,7840.0% -
102OVERTIME 1,870 1,462 2,500 2,5000.0% -
103PART-TIME 21,314 17,441 3,598 12,000 12,0000.0% -
121PERA CONTRIB - CITY SHARE 7,437 7,848 5,938 5,241 5,2410.0% 0
122FICA CONTRIB - CITY SHARE 8,719 8,718 5,917 6,448 6,4480.0% 0
131EMPLOYEE INSURANCE - CITY SHARE 11,587 13,852 8,076 7,386 13,50082.8% 6,114
TOTAL PERSONAL SERVICES 153,637 152,118 105,434 103,358 109,4735.9% 6,115
MATERIALS & SUPPLIES
208POSTAGE - 255 255 - -
221MAINTENANCE OF EQUIPMENT 2,896 2,858 - 4,000 6,00050.0% 2,000
223MAINTENANCE OF BUILDINGS 920 1,088 505 5,000 4,000-20.0% (1,000)
240SMALL TOOLS AND MINOR EQUIPMENT 604 344 613 800 800 0.0% -
245GENERAL SUPPLIES 9,817 12,849 8,358 9,500 9,5000.0% -
247TREES PURCHASED 7,364 -
TOTAL MATERIALS & SUPPLIES 14,237 17,394 17,095 19,300 20,3005.2% 1,000
SUPPORT SERVICES/CHARGES
303ENGINEERING FEES - - 2,000 2,0000.0% -
321COMMUNICATIONS - TELEPHONE 1,747 1,770 1,019 1,800 1,8000.0% -
331TRAVEL, CONFERENCE & SCHOOLS - 23 1,000 1,0000.0% -
351PRINTING AND PUBLISHING 105 160 38 160 --100.0% (160)
380UTILITY SERVICES 7,613 7,761 7,048 9,000 9,0000.0% -
400CONTRACTUAL SERVICES 76,352 67,702 15,061 7,200 9,80036.1% 2,600
410RENTALS 10,240 9,501 9,641 9,750 11,00012.8% 1,250
440MISC SERVICES - 173 - -
TOTAL SUPPORT SERVICES/CHARGES 96,057 87,090 32,807 30,910 34,60011.9% 3,690
TOTAL PARKS MAINTENANCE 263,931 256,602 155,336 153,568 164,3737.0% 10,805
RECREATION
Revenue Coding: 101-
Expenditure Coding: 101-45300-
Dept
ActualActualActualBudgetRequestPercentDollar
PERSONAL SERVICES20102011201220132014IncreaseChange
101FULL-TIME REGULAR 28,780 21,882 22,2111.5% 329
102OVERTIME - - -
103PART-TIME 3,099 10,000 10,0000.0% -
121PERA CONTRIB - CITY SHARE 2,302 1,586 1,6101.5% 24
122FICA CONTRIB - CITY SHARE 2,370 2,439 2,4641.0% 25
131EMPLOYEE INSURANCE - CITY SHARE 1,076 453 458 1.1% 5
TOTAL PERSONAL SERVICES - - 37,627 36,360 36,7431.1% 383
MATERIALS & SUPPLIES
245GENERAL SUPPLIES 1,171 1,500-100.0% (1,500)
246PROGRAM EXPENSE 5,800 5,800
TOTAL MATERIALS & SUPPLIES - - 1,171 1,500 5,800286.7% 4,300
SUPPORT SERVICES/CHARGES
321COMMUNICATIONS - TELEPHONE 728 2,100-100.0% (2,100)
331TRAVEL, CONFERENCE & SCHOOLS 179 1,500 200 -86.7% (1,300)
351PRINTING AND PUBLISHING 904 1,500 850 -43.3% (650)
400CONTRACTUAL SERVICES 10,164 14,795 10,500-29.0% (4,295)
433DUES AND SUBSCRIPTIONS 150 250 250 0.0% -
440ARCTIC FEVER/PRINCESS TEA 3,258 7,000 7,000
450BANK SERVICE CHARGES 63 -
TOTAL SUPPORT SERVICES/CHARGES - - 15,446 20,145 18,800-6.7% (1,345)
TRANSFERS
720OPERATING TRANSFERS 42,000 42,000 42,000 42,000 42,0000.0% -
TOTAL TRANSFERS 42,000 42,000 42,000 42,000 42,0000.0% -
TOTAL PARKS AND RECREATION 42,000 42,000 96,244 100,005 103,3433.3% 3,338