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11-25-13 CC WS Agenda
CITY OF SHOREWOOD 5755 COUNTRY CLUB ROAD CITY COUNCIL WORK SESSION COUNCIL CHAMBERS MONDAY, NOVEMBER 25, 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 – FINAL GENERAL FUND BUDGET REVIEW Finance Director’s memo 3. ADJOURN #2 MEETING TYPE Work Session City of Shorewood Work Session Item Meeting Title / Subject: 2014 General Fund Budget Meeting Date: November 25, 2013 Prepared by: Bruce DeJong, Finance Director Reviewed by: Bill Joynes, Interim City Administrator Attachments: General Fund Budget Worksheets PowerPoint for Truth-in-Taxation Policy Consideration: How should General Fund budgets be prioritized and funded? Background: The General Fund budget presented here is essentially unchanged from the preliminary budget approved in August. Staff intends to present this budget with any modifications made at the work session as the basis for the Truth-in-Taxation budget hearing on Monday, December 2, 2013. Financial or Budget Considerations: This budget provides funding for the basic services that the City provides. Funding it with the resources identified in the budget is a reasonable, one-time method of operating. Long-term, the City Council needs to prioritize projects in the CIP and enterprise budgets and fully fund them either with new user fee revenues, outside funding sources such as partner cities for the Southshore Center, or increased tax levies. A review of the strategies adopted in 2013 and options for long-range funding will be explored at the City Council retreat on February 8, 2014. Staff will bring a rate increase recommendation to Council for adoption in January, and will review the overall impact of this at the February retreat. This budget incorporates a 3% increase in the tax levy over the current year. Not all of this levy increase is consumed by general fund operations. Approximately 2% is used to fund general fund operations, wages, and increased transfers to capital funds. The remaining 1% is a reserve to cover potential changes in the operation of the Southshore Center for 2014 depending on the final recommendation from the committee. The PowerPoint presentation for the Truth-in-Taxation meeting is included for your review and comment. Recommendation / Action Requested: Staff recommends that the City Council review the budgeted expenditures for the 2014 General Fund budget and direct staff to make any changes that are desired. Next Steps and Timelines: Adoption of the 2014 Budget is anticipated for Monday, December 2, 2013. Connection to Vision / Mission: This budget contributes to providing excellent public services by maintaining high quality, reliable public services and infrastructure. Mission Statement: The City of Shorewood is committed to providing residents quality public services, a healthy environment, a variety of attractive amenities, a sustainable tax base, and sound financial management through effective, efficient, and visionary leadership. Page 1 Fund Balance Available Calculation City Method 12/31/12 General Fund Reserve 3,624,468 Budgeted use of reserves for 2013 (102,848) Transfer to Southshore Center - July, 2013 (40,749) 12/31/13 Estimated General Fund Reserve 3,480,871 Proposed 2014 Expenditures & Transfers 5,594,687 Fund Balance %62.2% 12/31/13 Estimated General Fund Reserve 3,480,871 60% Reserve (3,356,812) Available Reserve 124,059 3% maximum use of reserves 167,841 Use of reserves in budget (102,848) Additional available reserves 64,993 Office of State Auditor Method 2013 Expenditures 5,594,687 Less transfers (962,650) Net General Fund Expenditures 4,632,037 Special Revenue Expenditures 120,800 Net General & Special Revenue Expenditures 4,752,837 Fund Balance %73.2% Using the OSA calculation allows an additional$ 1,104,453 of fund balance that could be used for other purposes. Page 1 Major Expenditure Budget Changes from 2013 > $4,000 in a line item City Council Increased Salary & Benefit Contingency$22,050 Christmas Lake Inspections $45,000 Increased transfer to Southshore Center - Levy Increase$85,689 Net Increase$152,739 Administration City Administrator Salary($128,908) Adminstrator Contract$105,800 Net savings($23,108) Election Judges$12,520 Employee Benefits$7,040 Net Savings($3,548) Professional Services Hennepin County assessing services$6,000 Net Increase$6,000 Police Proposed Operating Budget $29,529 Debt Service reduction($5,674) Net Increase$23,855 Fire Debt Service reduction($5,372) Net Savings($5,372) City Engineer Engineer Salary($92,549) Engineer Contract$48,000 Net savings($44,549) Engineering Fees - cover work previously done in-house$37,500 Net Savings($7,049) Public Works Employee Benefits$10,811 Equipment & Street Reconstruction Transfers$27,500 Net Increase$27,500 Parks Maintenance Employee Benefits$6,114 Net Increase$6,114 Recreation Program Expense $5,800 Contractual Services($4,295) Arctic Fever$7,000 Net Increase$8,505 Page 2 GENERAL FUND BUDGET SUMMARY YTDDept ActualActualActualBudgetJuneRequestPercentDollar 201020112012201320132014ChangeChange REVENUES TAXES 4,717,204 4,787,194 4,783,939 4,763,319 1,693,100 4,906,2183.0% 142,899 LICENSES & PERMITS 154,112 174,119 175,086 124,200 81,498 132,7706.9% 8,570 INTERGOVERNMENTAL 69,133 70,592 76,102 70,401 35,239 96,251 36.7% 25,850 CHARGES FOR SERVICES 41,882 33,851 64,825 35,150 11,283 41,700 18.6% 6,550 FINES & FORFEITURES 55,806 48,720 66,230 57,000 19,612 57,000 0.0% - MISCELLANEOUS REVENUE 86,905 77,755 141,013 213,900 148,854 232,9008.9% 19,000 TRANSFERS 33,465 40,000 330 - - 25,000 25,000 TOTAL REVENUES 5,158,507 5,232,231 5,307,525 5,263,970 1,989,586 5,491,839 4.3% 227,869 5,306,395 EXPENDITURES 1,130 CITY COUNCIL Personnel 16,794 16,794 16,794 16,800 8,397 16,800 0.0% - Materials and Supplies 1,175 684 887 2,000 270 1,200-40.0% (800) Support Services and Charges 45,776 76,063 80,309 72,450 31,022 140,36593.7% 67,915 Transfers - 1,379 13,600 47,700 - 133,389179.6% 85,689 Total City Council 63,745 94,920 111,590 138,950 39,689 291,754110.0% 152,804 Administration Personnel 399,294 427,106 373,915 359,671 121,802 250,323-30.4% (109,348) Materials and Supplies 17,634 16,524 17,906 18,450 5,960 19,300 4.6% 850 Support Services and Charges 35,881 41,855 82,008 42,175 60,612 147,290249.2% 105,115 Capital 2,844 - 370 - - - - Total City Administration 455,653 485,485 474,199 420,296 188,374 416,913-0.8% (3,383) FINANCE Personnel 147,242 163,794 120,556 132,929 65,438 134,7581.4% 1,829 Materials and Supplies 7,576 7,785 8,042 8,400 8,188 9,0507.7% 650 Support Services and Charges 7,222 13,822 11,686 11,600 7,514 16,000 37.9% 4,400 Capital - - - - 322 - - Total Finance 162,040 185,401 140,284 152,929 81,462 159,8084.5% 6,879 PROFESSIONAL SERVICES Support Services and Charges 178,604 188,963 190,592 202,990 111,343 211,0604.0% 8,070 Total Professional Services 178,604 188,963 190,592 202,990 111,343 211,0604.0% 8,070 PLANNING Personnel 175,553 168,156 181,382 170,666 83,568 173,1571.5% 2,491 Materials and Supplies 149 261 137 650 242 250-61.5% (400) Support Services and Charges 6,882 8,079 7,691 7,400 3,378 11,900 60.8% 4,500 Capital - - - 200 - --100.0% (200) Total Planning 182,584 176,496 189,210 178,916 87,188 185,3073.6% 6,391 MUNICIPAL BUILDINGS Materials and Supplies 51,244 50,002 40,799 22,130 14,841 21,400 -3.3% (730) Support Services and Charges 54,496 126,794 149,878 164,800 126,990 165,8000.6% 1,000 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 284,780 282,280 295,318 287,380 141,831 291,1501.3% 3,770 POLICE Materials and Supplies 1,367 - 1,328 - - - - Support Services and Charges 949,337 996,771 991,383 1,015,077 509,023 1,045,0563.0% 29,979 Capital 228,068 230,068 225,132 235,437 113,882 229,763-2.4% (5,674) Total Police 1,178,772 1,226,839 1,217,843 1,250,514 622,905 1,274,819 1.9% 24,305 FIRE Support Services and Charges 322,535 337,131 331,987 349,582 172,864 344,940-1.3% (4,642) Capital 272,629 270,697 277,906 287,643 143,828 282,271-1.9% (5,372) Total Fire 595,164 607,828 609,893 637,225 316,692 627,211-1.6% (10,014) Page 3 YTDDept ActualActualActualBudgetJuneRequestPercentDollar 201020112012201320132014ChangeChange PROTECTIVE INSPECTIONS Personnel 115,081 122,171 114,396 120,588 57,740 121,3230.6% 735 Materials and Supplies 28 154 242 200 - 2000.0% - Support Services and Charges 4,575 4,438 5,813 5,300 2,073 5,3000.0% - Total Protective Inspections 119,684 126,763 120,451 126,088 59,813 126,8230.6% 735 CITY ENGINEER Personnel 94,497 96,219 84,615 92,549 460 --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 34,914 87,900 683.4% 76,680 Capital 538 1,057 - - - - - Total City Engineer 104,124 111,321 106,447 103,969 35,374 87,900-15.5% (16,069) PUBLIC WORKS SERVICES Personnel 405,101 389,918 417,330 428,775 206,048 439,5872.5% 10,812 Materials and Supplies 144,931 159,047 120,684 171,300 65,502 167,200-2.4% (4,100) Support Services and Charges 117,944 139,759 121,758 138,550 53,335 141,6002.2% 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 1,409,772 1,512,325 324,885 1,550,887 2.5% 38,562 SNOW AND ICE CONTROL Personnel 55,052 37,959 27,502 56,662 34,699 58,339 3.0% 1,677 Materials and Supplies 32,451 29,462 29,509 45,000 21,369 45,000 0.0% - Total Snow and Ice Control 87,503 67,421 57,011 101,662 56,068 103,3391.6% 1,677 PARKS MAINTENANCE Personnel 153,637 152,118 101,395 103,358 34,522 109,4735.9% 6,115 Materials and Supplies 14,237 17,394 17,095 19,300 9,126 20,300 5.2% 1,000 Support Services and Charges 96,057 87,090 32,807 30,910 12,928 34,600 11.9% 3,690 Total Parks Maintenance 263,931 256,602 151,297 153,568 56,576 164,3737.0% 10,805 RECREATION Personnel - - 37,627 36,360 31,969 36,743 1.1% 383 Materials and Supplies - - 1,171 1,500 3,323 5,800286.7% 4,300 Support Services and Charges - - 15,446 20,145 10,412 18,800 -6.7% (1,345) Transfers 42,000 42,000 42,000 42,000 - 42,000 0.0% - Total Recreation 42,000 42,000 96,244 100,005 45,704 103,3433.3% 3,338 GENERAL FUND TOTAL EXPENDITURES 5,186,560 5,291,043 5,170,151 5,366,818 2,167,903 5,594,6874.2% 227,869 REVENUE OVER/(UNDER) EXPENDITURES (28,054) (58,812) 137,374 (102,848) (178,317) (102,848)0.0% (0) (Planned Use of Fund Balance) Page 4 GENERAL FUND REVENUE DETAIL YTDDept ActualActualBudgetActualBudgetJuneRequestPercentDollar 2010201120122012201320132014ChangeChange REVENUES TAXES 31010GENERAL PROPERTY TAX 4,647,334 4,547,162 4,763,3194,608,958 4,763,319 1,693,100 4,906,2183.0% 142,899 31020DELINQUENT AD VALOREM TAXES 6,730 119,030 - 61,571 - 31040FISCAL DISPARITIES 63,140 121,002 - 113,410 - TOTAL TAXES 4,717,204 4,787,194 4,763,319 4,783,939 4,763,319 1,693,100 4,906,2183.0% 142,899 LICENSES & PERMITS 32110LIQUOR LICENSES 810 8,820 8,300 9,165 8,300 8,820 8,8206.3% 520 32120TOBACCO LICENSES 825 1,000 1,000 1,000 1,000 250 500-50.0% (500) 32160TREE TRIMMING LICENSES 570 730 450 510 450 180 50011.1% 50 32175RENTAL HOUSING LICENSES 1,440 1,440 1,000 780 1,000 420 1,0000.0% - 32180OTHER BUSINESS LICENSES AND PE 4,940 11,404 3,100 4,411 3,100 2,999 3,50012.9% 400 32210BUILDING PERMITS 118,189 123,141 80,000 124,523 92,000 57,209 100,000 8.7% 8,000 32215PLAN CHECK FEES 23,679 24,225 12,000 31,990 15,000 10,223 15,0000.0% - 32240DOG LICENSES 3,609 3,309 3,300 2,482 3,300 1,271 3,3000.0% - 32245FARM ANIMAL 50 50 50 150 50 100 100100.0% 50 32250HORSE PERMITS - - - 50 25 50 - 32300DOMESTIC PARTNERSHIP REGISTRATION - 25 - TOTAL LICENSES & PERMITS 154,112 174,119 109,200 175,086 124,200 81,497 132,7706.9% 8,570 INTERGOVERNMENTAL 33131BULLET-PROOF VEST GRANT - - - 1,328 247 - 33401LOCAL PERFORMANCE AID - - 1,000 1,023 1,000 1,0000.0% - 33403MKT VALUE CREDIT AID (265) - - 245 -#DIV/0! - 33404PERA AID 4,751 2,375 4,751 4,751 4,751 4,7510.0% - 33418MUNICIPAL STATE AID FOR STREET 64,647 68,217 64,650 68,755 64,650 35,239 68,0005.2% 3,350 33610AIS GRANT FROM MCWD 22,500 22,500 TOTAL INTERGOVERNMENTAL 69,133 70,592 70,401 76,102 70,401 35,486 96,251 36.7% 25,850 CHARGES FOR SERVICES 34000CHARGES FOR SERVICES - - - 4,037 - - 34103ZONING AND SUBDIVISION FEES 1,824 4,067 4,500 7,243 4,500 1,170 4,000-11.1% (500) 34104PASS-THRU CHARGES 4,750 (4,235) - 10,034 - (10,214) - - 34105SALE OF COPIES 722 526 1,000 264 1,000 220 500-50.0% (500) 34107SPECIAL ASSESSMENT SEARCHES 190 250 150 350 150 150 20033.3% 50 34780RECREATION RENTALS 250 525 425 1,498 29,500 838 30,0001.7% 500 34781TREE SALES 6,828 - - 34785PARK PROGRAMS 34,146 32,718 29,000 31,357 17,799 1,500 1,500 34786ARCTIC FEVER/PRINCESS TEA - - - 3,214 1,100 5,500 5,500 TOTAL CHARGES FOR SERVICES 41,882 33,851 35,075 64,825 35,150 11,064 41,700 18.6% 6,550 FINES & FORFEITURES 35101FINES & FORFEITS 55,806 48,720 54,500 66,230 57,000 20,113 57,0000.0% - TOTAL FINES & FORFEITURES 55,806 48,720 54,500 66,230 57,000 20,113 57,000 0.0% - MISCELLANEOUS REVENUE 36210INTEREST EARNINGS 46,769 25,629 45,000 25,603 35,000 147 35,0000.0% - 36230CONTRIBUTIONS AND DONATIONS FR - 1,340 - 300 - 400 - 36240REFUNDS & REIMBURSEMENTS 13,423 28,930 - 67,832 10,000 11,468 32,500225.0% 22,500 36260DRY HYDRANT CHARGES (125) 245 3,500 (6) 3,500 --100.0% (3,500) 36265CELLULAR ANTENNA REVENUE - - - 29,320 150,000 129,528 150,000 0.0% - 36270MISCELLANEOUS REVENUE 26,444 21,217 15,000 17,964 15,000 7,064 15,0000.0% - 36275CONCESSIONS/VENDING 394 394 400 400 394 4000.0% - TOTAL MISCELLANEOUS REVENUE 86,905 77,755 63,900 141,013 213,900 149,001 232,9008.9% 19,000 TRANSFERS 39202TRANSFERS FROM ENTERPRISE FUNDS 33,465 40,000 40,000 - - 25,000 25,000 39203TRANSFERS FROM OTHER FUNDS - - 330 - - TOTAL TRANSFERS 33,465 40,000 40,000 330 - - 25,000 25,000 TOTAL REVENUES 5,158,507 5,232,231 5,136,395 5,307,525 5,263,970 1,990,261 5,491,8394.3% 227,869 Page 5 CITY COUNCIL Expenditure Coding: 101-41110- YTDDept ActualActualActualBudgetJuneRequestPercentDollar PERSONAL SERVICES201020112012201320132014ChangeChange 101FULL-TIME REGULAR 102FULL-TIME OVERTIME 103PART-TIME 15,600 15,600 15,600 15,600 7,800 15,6000.0% - 122FICA CONTRIB - CITY SHARE 1,194 1,194 1,194 1,200 597 1,2000.0% - TOTAL PERSONAL SERVICES 16,794 16,794 16,794 16,800 8,397 16,8000.0% - MATERIALS & SUPPLIES 245GENERAL SUPPLIES 1,175 684 887 2,000 270 1,200-40.0% (800) TOTAL MATERIALS & SUPPLIES 1,175 684 887 2,000 270 1,200-40.0% (800) SUPPORT SERVICES/CHARGES 302CONSULTING FEES - 1,888 - - 331TRAVEL, CONFERENCE & SCHOOLS 2,270 20,920 2,395 4,500 1,665 4,5000.0% - 351PRINTING AND PUBLISHING - - - - 400CONTRACTUAL SERVICES - 3,120 32,873 5,415 45,000 45,000 433DUES AND SUBSCRIPTIONS 43,506 40,477 40,041 47,000 18,942 47,8651.8% 865 440MISC SERVICES - 9,658 5,000 20,950 5,000 43,000105.3% 22,050 TOTAL SUPPORT SERVICES/CHARGES 45,776 76,063 80,309 72,450 31,022 140,365 93.7% 67,915 TRANSFERS 720OPERATING TRANSFERS - 1,379 13,600 47,700 - 133,389 179.6% 85,689 TOTAL TRANSFERS - 1,379 13,600 47,700 - 133,389 179.6% 85,689 TOTAL COUNCIL 63,745 94,920 111,590 138,950 39,689 291,754 110.0% 152,804 Page 6 ADMINSTRATION Expenditure Coding: 101-41300- YTDDept ActualActualActualBudgetJuneRequestPercentDollar PERSONAL SERVICES201020112012201320132014ChangeChange 101FULL-TIME REGULAR 249,664 249,895 238,085 286,860 66,337 187,866 -34.5% (98,994) 102FULL-TIME OVERTIME - 74 - - - 103PART-TIME 69,613 82,644 41,600 - 11,986 12,520 12,520 121PERA/ICMA CONTRIB - CITY SHARE 20,632 22,584 20,064 20,797 5,641 13,620-34.5% (7,177) 122FICA CONTRIB - CITY SHARE 21,174 25,138 21,181 21,945 5,924 15,330-30.1% (6,615) 131EMPLOYEE INSURANCE - CITY SHARE 34,235 46,752 45,585 30,069 20,480 20,987-30.2% (9,082) 141UNEMPLOYMENT COMPENSATION 3,976 19 7,400 - 11,434 - TOTAL PERSONAL SERVICES 399,294 427,106 373,915 359,671 121,802 250,323-30.4% (109,348) MATERIALS & SUPPLIES 200OFFICE SUPPLIES 3,172 4,001 4,790 5,000 951 5,50010.0% 500 208POSTAGE 9,854 10,786 10,878 11,150 4,449 11,000-1.3% (150) 221MAINTENANCE OF EQUIPMENT 1,665 1,665 1,589 1,400 - 1,90035.7% 500 245GENERAL SUPPLIES 2,943 72 649 900 560 9000.0% - TOTAL MATERIALS & SUPPLIES 17,634 16,524 17,906 18,450 5,960 19,300 4.6% 850 SUPPORT SERVICES/CHARGES 321COMMUNICATIONS - TELEPHONE 873 1,012 962 1,100 434 --100.0% (1,100) 331TRAVEL, CONFERENCE & SCHOOLS 3,101 3,669 3,909 8,710 1,757 6,500-25.4% (2,210) 351PRINTING AND PUBLISHING 2,683 3,218 2,477 2,000 518 2,0000.0% - 400CONTRACTUAL SERVICES 27,582 32,161 74,134 28,365 57,578 138,320 387.6% 109,955 433DUES AND SUBSCRIPTIONS 1,642 1,731 526 2,000 325 470-76.5% (1,530) 440MISC SERVICES - 64 - - - - TOTAL SUPPORT SERVICES/CHARGES 35,881 41,855 82,008 42,175 60,612 147,290249.2% 105,115 CAPITAL OUTLAY 540MACHINERY & EQUIPMENT 2,844 - 370 - - TOTAL CAPITAL OUTLAY 2,844 - 370 - - - - TOTAL ADMINISTRATION 455,653 485,485 474,199 420,296 188,374 416,913-0.8% (3,383) Page 7 FINANCE Expenditure Coding: 101-41500- YTDDept ActualActualActualBudgetJuneRequestPercentDollar PERSONAL SERVICES201020112012201320132014ChangeChange 101FULL-TIME REGULAR118,664128,62497,460 106,078 51,148 107,6691.5% 1,591 121PERA CONTRIB - CITY SHARE7,2209,3067,424 7,691 3,708 7,8061.5% 115 122FICA CONTRIB - CITY SHARE8,4849,1757,834 8,115 3,681 8,2371.5% 122 131EMPLOYEE INSURANCE - CITY SHARE12,87416,6897,838 11,045 6,901 11,046 0.0% 1 TOTAL PERSONAL SERVICES147,242163,794120,556132,92965,438134,7581.4% 1,829 MATERIALS & SUPPLIES 200OFFICE SUPPLIES109 224 110 - - 250 250 221MAINTENANCE OF EQUIPMENT6,521 6,842 7,839 8,100 8,078 8,5004.9% 400 245GENERAL SUPPLIES946 719 93 300 110 3000.0% - TOTAL MATERIALS & SUPPLIES7,5767,7858,0428,4008,1889,0507.7% 650 SUPPORT SERVICES/CHARGES 301AUDITING & ACCOUNTING SERVICES 3,400 3,106 2,700 - 2,066 3,600 3,600 331TRAVEL, CONFERENCE & SCHOOLS 2,323 3,887 2,877 4,000 2,870 4,0000.0% - 351PRINTING AND PUBLISHING 597 635 - 700 90028.6% 200 360UNALLOCATED INS - LTD - - - - - 400CONTRACTUAL SERVICES 721 721 - 1,000 1,0000.0% - 433DUES AND SUBSCRIPTIONS 60 290 280 500 220 5000.0% - 440MISC SERVICES - - 2 - - 450BANK SERVICE CHARGES 121 5,183 5,8275,4002,3586,00011.1% 600 TOTAL SUPPORT SERVICES/CHARGES 7,222 13,822 11,686 11,600 7,514 16,00037.9% 4,400 TOTAL FINANCE 162,040 185,401 140,284 152,929 81,462 159,8084.5% 6,879 Page 8 PROFESSIONAL SERVICES Expenditure Coding: 101-41600- YTDDept ActualActualActualBudgetJuneRequestPercentDollar SUPPORT SERVICES/CHARGES201020112012201320132014ChangeChange 301AUDITING & ACCOUNTING SERVICES 20,573 30,347 27,625 25,000 27,725 26,660 6.6% 1,660 304CIVIL LEGAL CONTRACT 36,989 36,007 36,559 44,000 15,000 44,400 0.9% 400 304PROSECUTION CONTRACT 27,500 28,350 28,250 33,990 18,618 34,000 0.0% 10 400CONTRACTUAL ASSESSOR SERVICES 93,492 94,259 98,158 100,000 50,000 106,0006.0% 6,000 440MISC SERVICES 50 - - - - TOTAL SUPPORT SERVICES/CHARGES 178,604 188,963 190,592 202,990 111,343 211,0604.0% 8,070 TOTAL PROFESSIONAL SERVICES 178,604 188,963 190,592 202,990 111,343 211,0604.0% 8,070 Page 9 PLANNING Revenue Coding: 101- Expenditure Coding: 101-41910- YTD YTDDept ActualActualActualBudgetJuneRequestPercentDollar PERSONAL SERVICES201020112012201320132014IncreaseIncrease 101FULL-TIME REGULAR 138,584 132,198 121,955 133,887 64,147 135,1931.0% 1,306 103PART-TIME 1,142 - 18,015 - - 121PERA CONTRIB - CITY SHARE 9,274 9,508 10,493 9,707 4,648 9,8021.0% 95 122FICA CONTRIB - CITY SHARE 8,971 9,187 9,638 10,242 4,293 10,3421.0% 100 131EMPLOYEE INSURANCE - CITY SHAR 17,582 17,263 18,558 16,830 10,480 17,8205.9% 990 141UNEMPLOYMENT COMPENSATION - - 2,723 - - TOTAL PERSONAL SERVICES 175,553 168,156 181,382 170,666 83,568 173,1571.5% 2,491 MATERIALS & SUPPLIES 200OFFICE SUPPLIES 71 249 137 - 242 - 221MAINTENANCE OF EQUIPMENT - - - 400-100.0% (400) 245GENERAL SUPPLIES 78 12 - 250 2500.0% - TOTAL MATERIALS & SUPPLIES 149 261 137 650 242 250-61.5% (400) SUPPORT SERVICES/CHARGES 321COMMUNICATIONS - CELLULAR PHON 1,109 923 1,018 800 446 1,00025.0% 200 331TRAVEL, CONFERENCE & SCHOOLS 4,177 3,916 1,598 2,000 1,517 4,200110.0% 2,200 351PRINTING AND PUBLISHING 732 1,266 1,179 1,000 290 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 1,125 1,2009.1% 100 TOTAL SUPPORT SERVICES/CHARGES 6,882 8,079 7,691 7,400 3,378 11,90060.8% 4,500 CAPITAL OUTLAY 560FURNITURE AND FIXTURES - - - 200-100.0% (200) TOTAL CAPITAL OUTLAY - - - 200 - --100.0% (200) TOTAL PLANNING 182,584 176,496 189,210 178,916 87,188 185,3073.6% 6,391 Page 10 MUNICIPAL BUILDINGS Expenditure Coding: 101-41940- YTDDept ActualActualActualBudgetJuneRequestPercentDollar MATERIALS & SUPPLIES201020112012201320132014ChangeChange 221MAINTENANCE OF EQUIPMENT 48,384 45,472 31,111 11,400 13,594 11,4000.0% - 223MAINTENANCE OF BUILDINGS 883 2,899 7,638 7,800 329 8,000 2.6% 200 245GENERAL SUPPLIES 1,977 1,631 2,050 2,930 918 2,000 -31.7% (930) TOTAL MATERIALS & SUPPLIES 51,244 50,002 40,799 22,130 14,841 21,400-3.3% (730) SUPPORT SERVICES/CHARGES 302CONSULTING FEES - - 1,582 - 321COMMUNICATIONS - HeatSeeker 2,771 3,287 17,142 34,000 20,189 34,0000.0% - 331TRAVEL, CONFERENCE & SCHOOLS 542 - - - 360INSURANCE 33,942 103,252 104,402 110,000 96,193 110,0000.0% - 361INSURANCE DEDUCTIBLE 8,668 - - 380UTILITY SERVICES 7,700 8,168 7,111 11,000 3,827 11,0000.0% - 400CONTRACTUAL SERVICES 8,173 11,083 9,501 9,800 5,949 9,800 0.0% - 410RENTALS 1,368 1,004 1,472 - 832 1,000 1,000 TOTAL SUPPORT SERVICES/CHARGES 54,496 126,794 149,878 164,800 126,990 165,8000.6% 1,000 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 284,780 282,280 295,318 287,380 141,831 291,1501.3% 3,770 Page 11 POLICE Expenditure Coding: 101-42100- YTDDept ActualActualActualBudgetJuneRequestPercentDollar MATERIALS & SUPPLIES201020112012201320132014ChangeChange 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 1,013,027 508,010 1,042,5562.9% 29,529 440MISC SERVICES 1,998 1,939 1,119 2,000 1,013 2,50025.0% 500 TOTAL SUPPORT SERVICES/CHARGES 949,337 996,771 991,383 1,015,077 509,023 1,045,0563.0% 29,979 CAPITAL OUTLAY 520BUILDINGS & STRUCTURES 228,068 230,068 225,132 235,437 113,882 229,763 -2.4% (5,674) TOTAL CAPITAL OUTLAY 228,068 230,068 225,132 235,437 113,882 229,763 -2.4% (5,674) TOTAL POLICE PROTECTION 1,178,772 1,226,839 1,217,843 1,250,514 622,905 1,274,8191.9% 24,305 Page 12 FIRE Expenditure Coding: 101-42200- YTDDept ActualActualActualBudgetJuneRequestPercentDollar SUPPORT SERVICES/CHARGES201020112012201320132014ChangeChange 400 Excelsior Fire 298,113 312,549 307,705 324,999 160,572 321,367-1.1% (3,632) 400 Mound Fire Contract 24,422 24,582 24,282 24,583 12,292 23,573 -4.1% (1,010) TOTAL SUPPORT SERVICES/CHARGES 322,535 337,131 331,987 349,582 172,864 344,940-1.3% (4,642) CAPITAL OUTLAY 520BUILDINGS & STRUCTURES 272,629 270,697 277,906 287,643 143,828 282,271-1.9% (5,372) TOTAL CAPITAL OUTLAY 272,629 270,697 277,906 287,643 143,828 282,271-1.9% (5,372) TOTAL FIRE PROTECTION 595,164 607,828 609,893 637,225 316,692 627,211-1.6% (10,014) Page 13 PROTECTIVE INSPECTIONS Expenditure Coding: 101-42400- YTDDept ActualActualActualBudgetJuneRequestPercentDollar REVENUE201020112012201320132014ChangeChange 32210Building Permits 118,189 123,141 124,523 92,000 40,790 100,0008.7% 8,000 32215Plan Check Fees 23,679 24,225 31,990 15,000 5,569 15,0000.0% - 36270Miscellaneous Revenue 1001000.0% - TOTAL REVENUE 141,868 147,366 156,513 107,100 46,359 115,1007.5% 8,000 Dept ActualAdoptedActualBudgetMayRequestPercentDollar PERSONAL SERVICES200920112012201320132014IncreaseChange 101FULL-TIME REGULAR 90,428 96,525 87,420 92,613 40,572 93,9021.4% 1,289 102PART-TIME 1,285 - 211 1,500 3,327 -100.0% (1,500) 121PERA CONTRIB - CITY SHARE 6,092 6,844 6,597 6,714 3,056 6,808 1.4% 94 122FICA CONTRIB - CITY SHARE 5,895 6,460 6,079 7,085 2,861 7,183 1.4% 98 131EMPLOYEE INSURANCE - CITY SHARE 11,381 12,342 14,089 12,676 7,924 13,4305.9% 754 TOTAL PERSONAL SERVICES 115,081 122,171 114,396 120,588 57,740 121,3230.6% 735 MATERIALS & SUPPLIES 200OFFICE SUPPLIES 6 154 242 - - 245GENERAL SUPPLIES 22 - 200 2000.0% - 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 2,500 757 2,500 0.0% - 351PRINTING AND PUBLISHING 116 135 87 150 161 1500.0% - 400CONTRACTUAL SERVICES 1,330 1,278 2,450 2,500 1,155 2,500 0.0% - 433DUES AND SUBSCRIPTIONS 100 125 125 150 1500.0% - TOTAL SUPPORT SERVICES/CHARGES 4,575 4,438 5,813 5,300 2,073 5,3000.0% - TOTAL PROTECTIVE INSPECTIONS 119,684 126,763 120,451 126,088 59,813 126,8230.6% 735 Page 14 CITY ENGINEER Expenditure Coding: 101-43010- YTDDept ActualActualActualBudgetJuneRequestPercentDollar PERSONAL SERVICES201020112012201320132014ChangeChange 101FULL-TIME REGULAR 74,859 75,297 66,401 73,640 406-100.0% (73,640) 121PERA CONTRIB - CITY SHARE 4,993 5,424 4,181 5,339 29-100.0% (5,339) 122FICA CONTRIB - CITY SHARE 5,437 5,704 5,272 5,633 25-100.0% (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 84,615 92,549 460 --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 12,041 37,500650.0% 32,500 321COMMUNICATIONS - CELLULAR PHONE 411 250 60-100.0% (60) 331TRAVEL, CONFERENCE & SCHOOLS 1,400 5,634 1,374 2,500 130-100.0% (2,500) 351PRINTING AND PUBLISHING 177 40 367 300 3000.0% - 400CONTRACTUAL SERVICES - - 4,000 - 21,110 48,000 48,000 410RENTAL - 248 159 - 57 - 433DUES AND SUBSCRIPTIONS 2,197 1,400 1,546 3,060 1,576 2,100-31.4% (960) 437TAXES/LICENSES 132 742 136 300-100.0% (300) TOTAL SUPPORT SERVICES/CHARGES 8,937 13,550 21,688 11,220 34,914 87,900683.4% 76,680 CAPITAL OUTLAY 540MACHINERY & EQUIPMENT 538 1,057 - - - - TOTAL CAPITAL OUTLAY 538 1,057 - - - - - TOTAL CITY ENGINEER 104,124 111,321 106,447 103,969 35,374 87,900-15.5% (16,069) Page 15 PUBLIC WORKS Expenditure Coding: 101-43050- YTDDept ActualActualActualBudgetJuneRequestPercentDollar PERSONAL SERVICES201020112012201320132014IncreaseChange 101FULL-TIME REGULAR 318,540 303,535 320,659 334,078 156,251 334,0780.0% - 102OVERTIME 1,053 1,132 1,553 2,500 1,060 2,500 0.0% - 103PART-TIME 1,302 640 - - 121PERA CONTRIB - CITY SHARE 21,753 22,090 24,290 24,402 11,327 24,4020.0% 0 122FICA CONTRIB - CITY SHARE 23,636 22,545 24,437 25,748 11,252 25,7480.0% - 131EMPLOYEE INSURANCE - CITY SHARE 38,817 39,976 46,391 42,047 26,158 52,85925.7% 10,812 TOTAL PERSONAL SERVICES 405,101 389,918 417,330 428,775 206,048 439,5872.5% 10,812 MATERIALS & SUPPLIES 200OFFICE SUPPLIES 126 229 161 200 25 2000.0% - 212MOTOR FUELS & LUBRICATION 37,660 49,822 41,981 51,000 25,547 51,0000.0% - 221MAINTENANCE OF EQUIPMENT 15,131 17,555 17,093 16,500 11,873 18,0009.1% 1,500 223MAINTENANCE OF BUILDINGS 1,502 1,324 1,104 2,500 335 7,000 180.0% 4,500 240SMALL TOOLS AND MINOR EQUIPMENT 802 860 1,040 1,500 240 1,000 -33.3% (500) 245GENERAL SUPPLIES 89,710 89,257 59,305 99,600 27,482 90,000-9.6% (9,600) TOTAL MATERIALS & SUPPLIES 144,931 159,047 120,684 171,300 65,502 167,200-2.4% (4,100) SUPPORT SERVICES/CHARGES 303ENGINEERING 3,634 - 305DRUG TESTING - - 150 1,800 855 1,800 0.0% - 321COMMUNICATIONS - TELEPHONE 1,950 2,169 2,436 3,200 1,048 2,700 -15.6% (500) 331TRAVEL, CONFERENCE & SCHOOLS 3,060 2,775 3,154 7,500 2,958 6,500 -13.3% (1,000) 380UTILITY SERVICES 10,325 11,124 8,907 14,550 6,576 15,0003.1% 450 399UTILITIES - STREET LIGHTS 38,882 42,163 40,411 41,500 20,766 44,0006.0% 2,500 400CONTRACTUAL SERVICES 57,045 67,956 62,379 63,000 18,866 64,0001.6% 1,000 410RENTALS 331 - 679 1,000 1,000 0.0% - 433DUES AND SUBSCRIPTIONS 1,584 1,500 1,659 1,500 1,673 1,700 13.3% 200 437TAXES/LICENSES 846 514 875 900 519 9000.0% - 440MISC SERVICES 3,921 7,924 1,108 3,600 74 4,000 11.1% 400 TOTAL SUPPORT SERVICES/CHARGES 117,944 139,759 121,758 138,550 53,335 141,6002.2% 3,050 CAPITAL OUTLAY 540MACHINERY & EQUIPMENT - - 900 2,500 177.8% 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 1,409,772 1,512,325 324,885 1,550,8872.5% 38,562 Page 16 ICE AND SNOW REMOVAL Expenditure Coding: 101-43125- YTDDept ActualActualActualBudgetJuneRequestPercentDollar PERSONAL SERVICES201020112012201320132014IncreaseChange 101FULL-TIME REGULAR 27,444 17,416 14,416 37,455 23,240 37,4550.0% - 102OVERTIME 18,317 11,091 4,577 7,500 4,341 7,5000.0% - 121PERA CONTRIB - CITY SHARE 2,645 2,598 1,425 3,259 2,000 3,2590.0% (0) 122FICA CONTRIB - CITY SHARE 2,759 2,629 1,414 3,439 1,967 3,4390.0% (0) 131EMPLOYEE INSURANCE - CITY SHARE 3,887 4,225 5,670 5,009 3,151 6,68633.5% 1,677 TOTAL PERSONAL SERVICES 55,052 37,959 27,502 56,662 34,699 58,3393.0% 1,677 MATERIALS & SUPPLIES 245GENERAL SUPPLIES 32,451 29,462 29,509 45,000 21,369 45,0000.0% - TOTAL MATERIALS & SUPPLIES 32,451 29,462 29,509 45,000 21,369 45,0000.0% - TOTAL ICE & SNOW CONTROL 87,503 67,421 57,011 101,662 56,068 103,3391.6% 1,677 Page 17 PARKS MAINTENANCE Expenditure Coding: 101-45200- YTDDept ActualActualActualBudgetJuneRequestPercentDollar PERSONAL SERVICES201020112012201320132014IncreaseChange 101FULL-TIME REGULAR 102,710 102,797 77,866 69,784 26,267 69,7840.0% - 102OVERTIME 1,870 1,462 2,500 - 2,500 0.0% - 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 1,878 5,241 0.0% 0 122FICA CONTRIB - CITY SHARE 8,719 8,718 5,917 6,448 1,776 6,448 0.0% 0 131EMPLOYEE INSURANCE - CITY SHARE 11,587 13,852 8,076 7,386 4,601 13,50082.8% 6,114 TOTAL PERSONAL SERVICES 153,637 152,118 101,395 103,358 34,522 109,4735.9% 6,115 MATERIALS & SUPPLIES 208POSTAGE - 255 255 - - - 221MAINTENANCE OF EQUIPMENT 2,896 2,858 - 4,000 5,469 6,000 50.0% 2,000 223MAINTENANCE OF BUILDINGS 920 1,088 505 5,000 1,052 4,000 -20.0% (1,000) 240SMALL TOOLS AND MINOR EQUIPMENT 604 344 613 800 - 8000.0% - 245GENERAL SUPPLIES 9,817 12,849 8,358 9,500 2,605 9,500 0.0% - 247TREES PURCHASED 7,364 - TOTAL MATERIALS & SUPPLIES 14,237 17,394 17,095 19,300 9,126 20,3005.2% 1,000 SUPPORT SERVICES/CHARGES 303ENGINEERING FEES - - 2,000 - 2,000 0.0% - 321COMMUNICATIONS - TELEPHONE 1,747 1,770 1,019 1,800 874 1,800 0.0% - 331TRAVEL, CONFERENCE & SCHOOLS - 23 1,000 - 1,000 0.0% - 351PRINTING AND PUBLISHING 105 160 38 160 - --100.0% (160) 380UTILITY SERVICES 7,613 7,761 7,048 9,000 5,399 9,000 0.0% - 400CONTRACTUAL SERVICES 76,352 67,702 15,061 7,200 1,506 9,800 36.1% 2,600 410RENTALS 10,240 9,501 9,641 9,750 5,149 11,00012.8% 1,250 440MISC SERVICES - 173 - - - TOTAL SUPPORT SERVICES/CHARGES 96,057 87,090 32,807 30,910 12,928 34,60011.9% 3,690 TOTAL PARKS MAINTENANCE 263,931 256,602 151,297 153,568 56,576 164,3737.0% 10,805 Page 18 RECREATION Revenue Coding: 101- Expenditure Coding: 101-45300- Dept ActualActualBudgetActualBudgetMayRequestPercentDollar REVENUE2010201120122012201320132014IncreaseChange 34780Recreation Rentals 34,396 33,243 29,425 31,356 29,500 30,0001.7% 500 34785Park Programs 1,498 1,500 1,500 34786Arctic Fever/Princess Tea 3,214 5,500 5,500 TOTAL REVENUE 63,821 62,668 65,493 65,568 29,500 37,000 37,00025.4% 7,500 YTDDept ActualActualAdoptedActualBudgetJuneRequestPercentDollar PERSONAL SERVICES2010201120122012201320132014IncreaseChange 101FULL-TIME REGULAR 49,235 28,780 21,882 15,843 22,2111.5% 329 102OVERTIME - - 418 - - 103PART-TIME 10,000 3,099 10,000 11,997 10,0000.0% - 121PERA CONTRIB - CITY SHARE 3,570 2,302 1,586 1,296 1,6101.5% 24 122FICA CONTRIB - CITY SHARE 4,531 2,370 2,439 2,160 2,4641.0% 25 131EMPLOYEE INSURANCE - CITY SHARE 1,020 1,076 453 255 458 1.1% 5 TOTAL PERSONAL SERVICES - - 68,356 37,627 36,360 31,969 36,7431.1% 383 MATERIALS & SUPPLIES 245GENERAL SUPPLIES 1,500 1,171 1,500 500 -100.0% (1,500) 246PROGRAM EXPENSE 2,823 5,800 5,800 TOTAL MATERIALS & SUPPLIES - - 1,500 1,171 1,500 3,323 5,800286.7% 4,300 SUPPORT SERVICES/CHARGES 321COMMUNICATIONS - TELEPHONE 1,900 728 2,100-100.0% (2,100) 331TRAVEL, CONFERENCE & SCHOOLS 1,500 179 1,500 48 200 -86.7% (1,300) 351PRINTING AND PUBLISHING 1,000 904 1,500 850 -43.3% (650) 400CONTRACTUAL SERVICES 29,500 10,164 14,795 3,306 10,500-29.0% (4,295) 433DUES AND SUBSCRIPTIONS 250 150 250 49 250 0.0% - 440ARCTIC FEVER/PRINCESS TEA 3,2586859 7,000 7,000 450BANK SERVICE CHARGES 63150 - TOTAL SUPPORT SERVICES/CHARGES - - 34,150 15,446 20,145 10,412 18,800-6.7% (1,345) TRANSFERS 720OPERATING TRANSFERS 42,000 42,000 42,000 42,000 42,000 42,0000.0% - TOTAL TRANSFERS 42,000 42,000 42,000 42,000 42,000 - 42,0000.0% - TOTAL PARKS AND RECREATION 42,000 42,000 146,006 96,244 100,005 45,704 103,343 3.3% 3,338 Page 19