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08-11-14 CC WS Mtg Agenda
CITY OF SHOREWOOD 5755 COUNTRY CLUB ROAD CITY COUNCIL WORK SESSION COUNCIL CHAMBERS MONDAY, AUGUST 11, 2014 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. 2015 GENERAL FUND BUDGET 3. ADJOURN #2 MEETING TYPE City of Shorewood Council Meeting Item Work Session Title / Subject: 2015 General Fund Budget Meeting Date: August 11, 2014 Prepared by: Bruce DeJong, Finance Director Reviewed by: Bill Joynes, City Administrator Attachments: 2015 General Fund Budget Review Policy Consideration: How should the City of Shorewood prepare the General Fund Budget for 2015? Background: Staff would like to start the review regarding the budget for 2015 based on the suggestions gathered from the July 14 meeting. There are many challenges in regard to funding a new budget for the next year. As has been discussed at the retreat, the tax levy has to be increased by about 2% each year in order to fund inflationary increases in the cost of providing services. Any increased service levels or new programs would add to that total. Salaries and benefits are projected to increase 2.5% overall. There is evidence from surrounding communities that wage settlements are in that range at this point. This is covered by the $56,850 amount included in the City Council budget for Misc Services. We do not have any indication of what will happen to the health insurance rates in 2015. The City entered into an early renewal with Health Partners for 13 months starting last December. Changes in coverage and costs will be based on mandates included in the Affordable Care Act and by our group experience over the previous year. As in previous years, the City Administrator will have reviews performed at the end of the year and recommend salary increases for 2015 shortly afterward. There have not been large increases in the cost of a lot of non-salary city budget. That helps to mitigate the levy increase or use of reserves needed to balance the budget. The budget as presented anticipates the use of $128,985 of cash reserves to balance the budget. This is within the guideline of 3% that is in the existing use of fund balance policy as was discussed The major changes in the budget are noted on the attached sheet and are discussed below. City Council – Council salaries will change after the election. The Mayor’s salary increases from $3,600 to $5,000 and council members increase from $3,000 to $3,900 per year along with the increase that is associated with FICA. We have removed ourselves from the AIS inspection process at Christmas Lake. That removed both $45,000 of inspection costs and reimbursement from the Christmas Lake Association and the Minnehaha Creek Watershed District. Administration – election judge pay is included in this year’s budget. Staff is proposing to leave the part- time employee budget at that level to pay for additional help at the City Hall front counter while the Park Coordinator is working at the Southshore Center. Professional Services – Hennepin County has estimated its cost to provide assessing services will rise by $4,000 for next year. Police – the police operating budget is increasing $27,153 based off the formula allocation, but that is partially offset by a reduction of $4,582 in the debt service costs. Fire – the fire operating budget is increasing $15,948 based off the formula allocation, but that is partially offset by a reduction of $6,115 in the debt service costs. Public Works – this budget has been increased by $55,000 to pay for the General Fund portion of a full- time forestry/water resource coordinator position as was discussed at the retreat and the July 14 budget sessions. This budget was also increased by $30,000 to increase the amount of transfer to the Equipment Replacement and Street Capital Improvement funds. Financial or Budget Considerations: This budget increases the tax levy by 2% for 2015 and increases the use of fund balance by about $26,000. This is within the parameters discussed at the July 14 work session. The City Council needs to determine if this is acceptable on a preliminary basis. Once the preliminary tax levy is set, the tax levy can only be decreased. The city council has the option of increasing the preliminary levy to any level desired up to a fully balanced budget. $26,137 in additional tax levy would be required to maintain the same use of reserves as was included in the 2014 budget. That would raise the tax levy increase to 2.5% on a preliminary basis. The tax levy could then be reduced at the point of final budget and levy adoption in December. Options: The City Council is encouraged to discuss the budget as presented and any proposed changes with staff. Recommendation / Action Requested: Staff recommends that the City Council determine what amount of tax levy increase is necessary in order to provide a reasonable level of service for the next budget year. Next Steps and Timelines: The City Administrator and Finance Director intend to continue discussions regarding capital and budget items through the Truth-in-Taxation hearing in December. Connection to Vision / Mission: Adopting a prudent budget and tax levy contributes to sound financial management. City Method 12/31/13 General Fund Reserve 319431342 Budgeted use of reserves for 2014 (102,848) Transfer to Southshore Center - March, 2014 (283,414) 12/31/14 Estimated General Fund Reserve 3,557,080 Proposed 2015 Expenditures & Transfers 51642,863 Fund Balance % 63.0% 12/31/14 Estimated General Fund Reserve 31557,080 60% Reserve (31385,718) Available Reserve 1711362 3% maximum use of reserves 169,286 Use of reserves in budget (128,985) Additional available reserves 40,301 Office of State Auditor Method 2014 Expenditures 515471054 Less transfers (1,0151950) Net General Fund Expenditures 41531,104 Special Revenue Expenditures 120,800 Net General & Special Revenue Expenditures 41651,904 Fund Balance % 76.5/ Estimated General Fund Reserve 3557080 0% Reserve of Expenditures (2,325,952) Using the OSA calculation allows an additional $ 1,231,128 of fund balance that could be used for other purposes. Page 1 Major Expenditure Budget Changes from 2014 > $4,000 in a line item City Council Increased Salary & Benefit $5,400 Christmas Lake Inspections (Rev reduced $45,000 also) ($45,000) Net Increase ($39,600) Administration Election Judges ($11,520) Part -time Employee - to cover Twila when at SSC $11,520 Net Savings $0 Professional Services Hennepin County assessing services $4,000 Net Increase $4,000 Police Proposed Operating Budget $27,153 Debt Service reduction ($4,582) Net Increase $22,571 Fire Operating Increase $15,948 Debt Service reduction ($6,115) Net Savings $9,833 Public Works Employee Salary - Tree Inspector $40,000 Employee Benefits - Tree Inspector $15,000 Equipment & Street Reconstruction Transfers $30,000 Net Increase $85,000 Page 2 GENERAL FUND BUDGET SUMMARY Approved Requested Actual Actual Budget YTD Budget Budget Percent Dollar 2012 2013 2013 2014 2014 2015 Change Change REVENUES TAXES 4,783,939 4,764,472 4,763,319 2,427,909 4,858,585 4,955,757 2.0% 97,172 LICENSES & PERMITS 175,086 204,600 124,200 148,453 132,770 147,770 11.3% 15,000 INTERGOVERNMENTAL 76,102 96,549 70,401 70,726 96,251 75,751 -21.3% (20,500) CHARGES FOR SERVICES 64,825 33,194 35,150 25,303 41,700 42,200 1.2% 500 FINES & FORFEITURES 66,230 59,294 57,000 38,055 57,000 57,000 0.0% - MISCELLANEOUS REVENUE 141,013 205,010 213,900 179,991 232,900 210,400 -9.7% (22,500) TRANSFERS 330 317,182 - - 25,000 25,000 0.0% - TOTAL REVENUES 5,307,525 5,680,301 5,263,970 2,890,437 5,444,206 5,513,878 1.3% 69,672 EXPENDITURES CITY COUNCIL Personnel 16,794 16,794 16,800 12,595 16,800 22,200 32.1% 5,400 Materials and Supplies 887 2,035 2,000 374 1,200 2,000 66.7% 800 Support Services and Charges 80,309 90,885 72,450 57,215 156,121 110,350 -29.3% (45,771) Transfers 13,600 91,700 47,700 283,414 70,000 70,000 0.0% Total City Council 111,590 201,414 138,950 353,598 244,121 204,550 -16.2% (39,571) Administration Personnel 373,915 359,671 120,139 180,329 250,323 251,153 0.3% 830 Materials and Supplies 18,276 18,450 8,211 9,615 1-9,300 20,900 8.3% 1,600 Support Services and Charges 82,008 42,175 54,425 84,537 147,290 145,500 -1.2% (1,790) Capital - - - - - - - Total City Administration 474,199 420,296 182,775 274,481 416,913 417,553 0.2% 640 FINANCE Personnel 120,556 137,469 132,929 100,873 134,758 134,758 0.0% - Materials and Supplies 8,042 8,547 8,510 8,188 9,050 10,050 11.0% 1,000 Support Services and Charges 11,686 14,619 11,602 11,002 16,000 16,000 0.0% - Capital - - - - - - - Total Finance 140,284 160,635 153,041 120,063 159,808 160,808 0.6% 1,000 PROFESSIONAL SERVICES Support Services and Charges 190,592 199,042 198,098 184,611 211,060 215,060 1.9% 4,000 Total Professional Services 190,592 199,042 198,098 184,611 211,060 215,060 1.9% 4,000 PLANNING Personnel 181,382 181,143 181,382 131,032 173,157 173,157 0.0% - Materials and Supplies 137 292 787 292 250 300 20.0% 50 Support Services and Charges 7,691 7,684 7,400 4,190 11,900 11,000 -7.6% (900) Capital - - 200 - - - - Total Planning 189,210 189,119 189,769 135,514 185,307 184,457 -0.5% (850) MUNICIPAL BUILDINGS Materials and Supplies 40,799 60,118 22,130 47,197 21,400 23,400 9.3% 2,000 Support Services and Charges 149,878 141,227 164,800 140,924 165,800 170,800 3.0% 5,000 Capital 2,441 - 2,441 - - - - Transfers 102,200 100,450 100,450 - 103,950 101,513 -2.3% (2,437) Total Municipal Buildings 295,318 301,795 289,821 188,121 291,150 295,713 1.6% 4,563 Total General Government 1,401,193 1,472,301 1,152,454 1,256,388 1,508,359 1,478,141 -2.0% (30,218) less transfers (115,800) (192,150) (148,150) (283,414) (173,950) (171,513) Net General Government 11285,393 1,280,151 1,004,304 972,974 1,334,409 1,306,628 POLICE Materials and Supplies 1,328 - - - - - - Support Services and Charges 991,383 1,018,680 1,015,077 763,437 1,045,056 1,072,645 2.6% 27,589 Capital 225,132 227,764 235,437 170,823 229,763 225,181 -2.0% (4,582) Total Police 1,217,843 1,246,444 1,250,514 934,260 1,274,819 1,297,826 1.8% 23,007 FIRE Support Services and Charges 331,987 345,728 349,582 259,296 344,940 361,315 4.7% 16,375 Page 3 GENERAL FUND BUDGET SUMMARY Capital Total Fire PROTECTIVE INSPECTIONS Personnel Materials and Supplies Support Services and Charges Total Protective Inspections Total Public Safety CITY ENGINEER Personnel Materials and Supplies Support Services and Charges Capital Total City Engineer PUBLIC WORKS SERVICES Personnel Materials and Supplies Support Services and Charges Capital Transfers Total Public Works Services SNOW AND ICE CONTROL Personnel Materials and Supplies Total Snow and Ice Control Total Streets & Highways less transfers Net Streets & Highways PARKS MAINTENANCE Personnel Materials and Supplies Support Services and Charges Total Parks Maintenance RECREATION Personnel Materials and Supplies Support Services and Charges Transfers Total Recreation Total Recreation less transfers Net Recreation GENERAL FUND TOTAL EXPENDITURES REVENUE OVER /(UNDER) EXPENDITURES (Planned Use of Fund Balance) 114,396 242 5,813 123,411 - 6,813 119,299 442 5,300 89,760 - 3,885 Approved Requested 0.0% 0.0% - 45.3% 2,400 120,451 Actual Actual Budget YTD Budget Budget Percent Dollar 2012 2013 2013 2014 2014 2015 Change Change 277,906 287,655 287,643 215,741 282,271 276,156 -2.2% (6,115) 609,893 633,383 637,225 475,037 627,211 637,471 1.6% 10,260 114,396 242 5,813 123,411 - 6,813 119,299 442 5,300 89,760 - 3,885 121,323 200 5,300 121,323 200 7,700 0.0% 0.0% - 45.3% 2,400 120,451 130,224 125,041 93,645 126,823 129,223 1.9% 2,400 1,948,187 2,010,051 2,012,780 1,502,942 2,028,853 2,064,520 1.8% 35,667 142,600 0.7% 1,000 - - 1,200 #DIV/O! - 84,615 460 92,549 - - - 772,500 144 - 200 37 - - 1,454,320 21,688 68,690 15,220 51,462 87,900 87,900 0.0% 106,447 69,150 107,969 51,499 87,900 87,900 0.0% 417,330 434,212 427,687 321,616 439,587 494,547 12.5% 54,960 120,684 141,763 171,300 115,840 167,200 167,700 0.3% 500 121,758 105,845 138,550 75,062 141,600 142,600 0.7% 1,000 - - 1,200 - 2,500 - -100.0% (2,500) 750,000 772,500 772,500 - 800,000 830,000 3.8% 30,000 1,409,772 1,454,320 1,511,237 512,518 1,550,887 1,634,847 5.4% 83,960 27,502 56,862 53,304 36,223 58,339 58,339 0.0% - 29,509 44,835 45,000 25,591 45,000 45,000 0.0% 57,011 101,697 98,304 61,814 103,339 103,339 0.0% - 1,573,230 1,625,167 1,717,510 625,831 1,742,126 1,826,086 4.8% 83,960 (750,000) (772,500) (772,500) - (800,000) (830,000) 3.8% (30,000) 823,230 852,667 945,010 625,831 942,126 996,086 101,395 82,222 91,441 59,293 109,473 109,473 0.0% - 17,095 18,908 19,555 14,459 20,300 23,300 14.8% 3,000 32,807 38,816 30,910 26,688 34,600 38,000 9.8% 3,400 151,297 139,946 141,906 100,440 164,373 170,773 3.9% 6,400 37,627 51,296 36,360 41,532 36,743 36,743 0.0% - 1,171 4,818 1,500 4,818 5,800 5,800 0.0% - 15,446 13,051 20,145 11,420 18,800 18,800 0.0% - 42,000 42,000 42,000 - 42,000 42,000 0,0% - 96,244 111,165 100,005 57,770 103,343 103,343 0.0% - 247,541 251,111 241,911 158,210 267,716 274,116 2.4% 6,400 (42,000) (42,000) (42,000) - (42,000) (42,000) 205,541 209,111 199,911 158,210 225,716 232,116 5,170,151 5,358,630 5,124,654 3,543,371 5,547,054 5,642,863 1.7% 95,809 137,374 321,671 139,316 (652,934) (102,848) (128,985) 25.4% (26,137) Page 4 GENERAL FUND REVENUE DETAIL REVENUES TAXES 3010 GENERAL PROPERTY TAX 3011 DELINQUENT AD VALOREM TAXES 3100 FISCAL DISPARITIES TOTAL TAXES LICENSES & PERMITS 3211 LIQUOR LICENSES 3212 TOBACCO LICENSES 3216 TREE TRIMMING LICENSES 3217 RENTAL HOUSING LICENSES 3218 OTHER BUSINESS LICENSES AND PE 3221 BUILDING PERMITS 3222 PLAN CHECK FEES 3223 DOG LICENSES 3224 FARM ANIMAL 3225 HORSE PERMITS 3230 DOMESTIC PARTNERSHIP REGISTRATION TOTAL LICENSES & PERMITS INTERGOVERNMENTAL 3314 BULLET -PROOF VEST GRANT 3341 LOCAL PERFORMANCE AID 3343 MKT VALUE CREDIT AID 3344 PERA AID 3345 MUNICIPAL STATE AID FOR STREET 3362 AIS GRANT FROM MCWD TOTAL INTERGOVERNMENTAL CHARGES FOR SERVICES 3400 CHARGES FOR SERVICES 3413 ZONING AND SUBDIVISION FEES 3414 PASS -THRU CHARGES 3415 SALE OF COPIES 3417 SPECIAL ASSESSMENT SEARCHES 3471 RECREATION RENTALS 3472 TREE SALES 3473 PARK PROGRAMS 3474 ARCTIC FEVER /PRINCESS TEA TOTAL CHARGES FOR SERVICES FINES & FORFEITURES 3510 FINES & FORFEITS TOTAL FINES & FORFEITURES MISCELLANEOUS REVENUE 3620 INTEREST EARNINGS 3623 CONTRIBUTIONS AND DONATIONS FR 3624 REFUNDS & REIMBURSEMENTS 3626 DRY HYDRANT CHARGES 3627 CELLULAR ANTENNA REVENUE 3670 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS REVENUE TRANSFERS 3910 TRANSFERS FROM OTHER FUNDS TOTAL TRANSFERS TOTAL REVENUES Approved Requested Actual Actual Budget YTD Budget Budget Percent Dollar 2012 2013 2013 2014 2014 2015 Change Change 4,608,958 4,617,654 4,763,319 4,858,585 4,955,757 2.0% 97,172 61,571 43,292 - 67,832 46,838 113,410 103,526 10,000 -69.2% (22,500) (6) 2,436 3,500 4,783,939 4,764,472 4,763,319 4,858,585 4,955,757 2.0% 97,172 9,165 8,820 8,300 8,820 8,820 0.0% - 1,000 1,250 1,000 500 500 0.0% - 510 570 450 500 500 0.0% - 780 1,140 1,000 1,000 1,000 0.0% - 4,411 7,817 3,100 3,500 3,500 0.0% - 124,523 146,256 92,000 100,000 110,000 10.0% 10,000 31,990 36,357 15,000 15,000 20,000 33.3% 5,000 2,482 2,140 3,300 3,300 3,300 0.0% - 150 150 - 100 100 0.0% - 50 25 50 50 50 0.0% - 25 75 - 175,086 204,600 124,200 132,770 147,770 11.3% 15,000 1,328 247 - - 1,023 1,041 1,000 1,000 1,000 0.0% - 245 26 - 4,751 4,751 4,751 4,751 4,751 0.0% - 68,755 70,479 64,650 68,000 70,000 2.9% 2,000 20,005 22,500 - - 100.0% (22,500) 76,102 96,549 70,401 96,251 75,751 -21.3% (20,500) 4,037 - - - 7,243 5,070 4,500 4,000 4,500 12.5% 500 10,034 (9,034) - - - #DIV /0! - 264 220 1,000 500 500 0.0% - 350 200 150 200 200 0.0% - 1,498 1,524 - 30,000 1,500 -95.0% (28,500) 6,828 - - - 31,357 32,844 29,500 1,500 32,000 2033.3% 30,500 3,214 2,370 - 5,500 3,500 -36.4% (2,000) 64,825 33,194 35,150 41,700 42,200 1.2% 500 66,230 59,294 57,000 57,000 57,000 0.0% - 66,230 59,294 57,000 57,000 57,000 0.0% 25,603 12,902 35,000 35,000 35,000 0.0% - 300 700 - - 67,832 46,838 10,000 32,500 10,000 -69.2% (22,500) (6) 2,436 3,500 - - - 29,320 132,996 150,000 150,000 150,000 0.0% - 17,964 9,138 15,400 15,400 15,400 0.0% - 141,013 205,010 213,900 232,900 210,400 -9.7% (22,500) 330 317,182 - 25,000 25,000 0.0% - 330 317,182 - 25,000 25,000 0.0% - 5,307,525 5,680,301 5,263,970 5,444,206 5,513,878 1.3% 69,672 Page 5 CITY COUNCIL General Coding: 101 -11- TRANSFERS 4820 OPERATING TRANSFERS TOTAL TRANSFERS 13,600 91,700 47,700 283,414 70,000 70,000 0.0% - 13,600 91,700 47,700 283,414 70,000 70,000 0.0% - TOTAL COUNCIL 111,590 201,414 138,950 318,168 244,121 204,550 -16.2% (39,571) Page 6 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar PERSONAL SERVICES 2012 2013 2013 2014 2014 2015 Change Change 4103 PART -TIME 15,600 15,600 15,600 7,800 15,600 20,600 32.1% 5,000 4122 FICA CONTRIB - CITY SHARE 1,194 1,194 1,200 597 1,200 1,600 33.3% 400 TOTAL PERSONAL SERVICES 16,794 16,794 16,800 8,397 16,800 22,200 32.1% 5,400 MATERIALS & SUPPLIES 4245 GENERAL SUPPLIES 887 2,035 2,000 142 1,200 2,000 66.7% 800 TOTAL MATERIALS & SUPPLIES 887 2,035 2,000 142 1,200 2,000 66.7% 800 SUPPORT SERVICES /CHARGES 4302 CONSULTING FEES - - 4331 TRAVEL, CONFERENCE & SCHOOLS 2,395 3,214 4,500 1,261 4,500 4,500 0.0% - 4351 PRINTING AND PUBLISHING - - 4400 CONTRACTUAL SERVICES 32,873 41,176 270 45,000 - - 100.0% (45,000) 4433 DUES AND SUBSCRIPTIONS 40,041 41,495 47,000 24,684 47,865 49,000 2.4% 1,135 4440 MISCSERVICES_ 5,000 5,000 _ 20,950 - 56,850 -3.2% (1,906) TOTAL SUPPORT SERVICES /CHARGES 80,309 90,885 72,450 26,215 _58,756 156,121 110,350 -29.3% (45,771) TRANSFERS 4820 OPERATING TRANSFERS TOTAL TRANSFERS 13,600 91,700 47,700 283,414 70,000 70,000 0.0% - 13,600 91,700 47,700 283,414 70,000 70,000 0.0% - TOTAL COUNCIL 111,590 201,414 138,950 318,168 244,121 204,550 -16.2% (39,571) Page 6 ADMINSTRATION General Coding: 101 -13 CAPITAL OUTLAY 4240 MACHINERY & EQUIPMENT TOTAL CAPITAL OUTLAY TOTAL ADMINISTRATION 474,199 390,082 420,296 182,775 416,913 417,553 0.2% 640 Page 7 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar PERSONAL SERVICES 2012 2013 2013 2014 2014 2015 Change Change 4101 FULL -TIME REGULAR 238,085 141,783 286,860 104,814 187,866 187,866 0.0% - 4102 FULL -TIME OVERTIME - - - - 4103 PART -TIME 41,600 29,170 - 1,497 12,520 12,520 0.0% - 4121 PERA /ICMA CONTRIB - CITY SHARE 20,064 12,070 20,797 6,547 13,620 14,450 6.1% 830 4122 FICA CONTRIB - CITY SHARE 21,181 12,640 21,945 6,973 15,330 15,330 0.0% - 4131 EMPLOYEE INSURANCE - CITY SHARE 45,585 29,993 30,069 - 20,987 20,987 0.0% - 4141 UNEMPLOYMENT COMPENSATION 7,400 14,376 - - - 151 WORKERS COMPENSATION - - - 308 TOTAL PERSONAL SERVICES 373,915 240,032 359,671 120,139 250,323 251,153 0.3% 830 MATERIALS & SUPPLIES 4200 OFFICE SUPPLIES 4,790 3,844 5,000 1,365 5,500 5,000 -9.1% (500) 4208 POSTAGE 10,878 10,857 11,150 5,040 11,000 11,000 0.0% - 4221 MAINTENANCE OF EQUIPMENT 1,589 - 1,400 1,736 1,900 4,000 110.5% 2,100 4245 GENERALSUPPLIES 1,019 948 900 70 900 900 0.0% - TOTAL MATERIALS & SUPPLIES 18,276 15,649 18,450 8,211 19,300 20,900 8.3% 1,600 SUPPORT SERVICES /CHARGES 4321 COMMUNICATIONS - TELEPHONE 962 565 1,100 - - - - 4331 TRAVEL, CONFERENCE & SCHOOLS 3,909 4,478 8,710 3,235 6,500 6,500 0.0% - 4351 PRINTING AND PUBLISHING 2,477 794 2,000 840 2,000 1,500 -25.0% (500) 4400 CONTRACTUAL SERVICES 74,134 128,239 28,365 49,561 138,320 137,000 -1.0% (1,320) 4433 DUES AND SUBSCRIPTIONS 526 325 2,000 330 470 500 6.4% 30 4440 MISC SERVICES - - - 459 - TOTAL SUPPORT SERVICES /CHARGES 82,008 134,401 42,175 54,425 147,290 145,500 -1.2% (1,790) CAPITAL OUTLAY 4240 MACHINERY & EQUIPMENT TOTAL CAPITAL OUTLAY TOTAL ADMINISTRATION 474,199 390,082 420,296 182,775 416,913 417,553 0.2% 640 Page 7 FINANCE General Coding: 101-15- TOTAL FINANCE 140,284 160,635 153,041 85,096 159,808 160,808 0.6% 1,000 Page 8 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar PERSONAL SERVICES 2012 2013 2013 2014 2014 2015 Change Change 4101 FULL-TIME REGULAR 97,460 108,488 106,078 60,987 107,669 107,669 0.0% 4121 PERA CONTRIB - CITY SHARE 7,424 7,782 7,691 3,980 7,806 7,806 0.0% 4122 FICA CONTRIB - CITY SHARE 7,834 7,750 8,115 4,040 8,237 8,237 0.0% 4131 EMPLOYEE INSURANCE - CITY SHARE 7,838 13,449 11,045 193 11,046 11,046 0.0% TOTAL PERSONAL SERVICES 120,556 137,469 132,929 69,200 134,758 134,758 0.0% MATERIALS & SUPPLIES 4200 OFFICE SUPPLIES 110 37 110 282 250 250 0.0% 4221 MAINTENANCE OF EQUIPMENT 7,839 8,078 8,100 6,889 8,500 9,500 11.8% 1,000 4245 GENERAL SUPPLIES 93 432 300 - 300 300 0.0% - TOTAL MATERIALS & SUPPLIES 8,042 8,547 8,510 7,171 9,050 10,050 11.0% 1,000 SUPPORT SERVICES/CHARGES 4301 AUDITING & ACCOUNTING SERVICES 2,700 2,066 - 5,880 3,600 3,600 0.0% - 4331 TRAVEL, CONFERENCE & SCHOOLS 2,877 4,440 4,000 908 4,000 4,000 0.0% - 4351 PRINTING AND PUBLISHING - 2,246 700 900 900 0.0% - 4400 CONTRACTUAL SERVICES - - 1,000 1,000 1,000 0.0% - 4330 DUES AND SUBSCRIPTIONS 280 220 500 77 500 500 0.0% - 4440 MISC SERVICES 2 - 2 - 4450 BANK SERVICE CHARGES 5,827 5,647 5,400 1,860 6,000 6,000 0.0% - TOTAL SUPPORT SERVICES/CHARGES 11,686 14,619 11,602 8,725 16,000 16,000 0.0% TOTAL FINANCE 140,284 160,635 153,041 85,096 159,808 160,808 0.6% 1,000 Page 8 PROFESSIONAL SERVICES General Coding: 101-16- Page 9 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar SUPPORT SERVICES/CHARGES 2012 2013 2013 2014 2014 2015 Change Change 4301 AUDITING & ACCOUNTING SERVICES 27,625 23,225 25,000 1,700 26,660 26,660 0.0% 4304 CIVIL LEGAL CONTRACT 36,559 40,000 44,000 10,151 44,400 44,400 0.0% 4304 PROSECUTION CONTRACT 28,250 33,360 29,098 16,809 34,000 34,000 0.0% 4400 CONTRACTUAL ASSESSOR SERVICES 98,158 102,457 100,000 53,000 106,000 110,000 3.8% 4,000 4440 MISC SERVICES - - - - TOTAL SUPPORT SERVICES /CHARGES 190,592 199,042 198,098 81,660 211,060 215,060 1.9% 4,000 TOTAL PROFESSIONAL SERVICES 190,592 199,042 198,098 81,660 211,060 215,060 1.9% 4,000 Page 9 PLANNING General Coding: 101 -18- PERSONAL SERVICES 4101 FULL -TIME REGULAR 4103 PART -TIME 4121 PERA CONTRIB - CITY SHARE 4122 FICA CONTRIB - CITY SHARE 4131 EMPLOYEE INSURANCE - CITY SHAR 4141 UNEMPLOYMENT COMPENSATION TOTAL PERSONAL SERVICES MATERIALS & SUPPLIES 4200 OFFICE SUPPLIES 4221 MAINTENANCE OF EQUIPMENT 4245 GENERALSUPPLIES TOTAL MATERIALS & SUPPLIES SUPPORT SERVICES /CHARGES 4321 COMMUNICATIONS - CELLULAR PHON 4331 TRAVEL, CONFERENCE & SCHOOLS 4351 PRINTING AND PUBLISHING 4400 CONTRACTUAL SERVICES 4433 DUES AND SUBSCRIPTIONS TOTAL SUPPORT SERVICES /CHARGES CAPITAL OUTLAY 4240 FURNITURE AND FIXTURES Actual Actual Budget YTD Budget Request Percent Dollar 2012 2013 2013 2014 2014 2015 Change Change 121,955 103,497 121,955 81,563 135,193 135,193 0.0% 18,015 37,719 18,015 - 10,493 10,065 10,493 5,103 9,802 9,802 0.0% 9,638 9,440 9,638 4,995 10,342 10,342 0.0% - 18,558 20,422 18,558 274 17,820 17,820 0.0% - 2,723 - 2,723 - 181,382 181,143 181,382 91,935 173,157 173,157 0.0% - 137 292 137 - - - 400 250 250 300 20.0% 50 137 292 787 - 250 300 20.0% 50 1,018 869 800 405 1,000 1,000 0.0% - 1,598 1,770 2,000 1,618 4,200 4,200 0.0% - 1,179 1,070 1,000 460 1,000 1,100 10.0% 100 2,893 2,850 2,500 4,500 3,500 -22.2% (1,000) 1,003 1,125 1,100 _ 995 _ 1,200 1,200 0.0% - 7,691 7,684 7,400 3,478 11,900 11,000 -7.6% (900) - - 200 - TOTAL CAPITAL OUTLAY - - 200 - - TOTAL PLANNING 189,210 189,119 189,769 95,413 185,307 184,457 -0.5% (850) Page 10 MUNICIPAL BUILDINGS General Coding: 101-19- TOTAL MATERIALS & SUPPLIES 40,799 60,118 22,130 24,154 21,400 23,400 9.3% 2,000 SUPPORT SERVICES/CHARGES 4240 BUILDINGS& STRUCTURES Approved Dept 2,441 4302 CONSULTING FEES Actual Actual Budget YTD Budget Request Percent Dollar MATERIALS & SUPPLIES 2012 2013 2013 2014 2014 2015 Change Change 4221 MAINTENANCE OF EQUIPMENT 31,111 30,248 11,400 18,813 11,400 11,400 0.0% 4223 MAINTENANCE OF BUILDINGS 7,638 27,900 7,800 4,501 8,000 10,000 25.0% 2,000 4245 GENERAL SUPPLIES 2,050 1,970 2,930 840 2,000 2,000 0.0% - TOTAL MATERIALS & SUPPLIES 40,799 60,118 22,130 24,154 21,400 23,400 9.3% 2,000 SUPPORT SERVICES/CHARGES 4240 BUILDINGS& STRUCTURES - 4240 MACHINERY& EQUIPMENT 2,441 4302 CONSULTING FEES 1,582 2,441 2,441 - - TRANSFERS - 4321 COMMUNICATIONS - Warner Connect 17,142 38,592 34,000 4,002 34,000 36,000 5.9% 2,000 4331 TRAVEL, CONFERENCE & SCHOOLS 16 - - 4360 INSURANCE 104,402 82,680 110,000 - 110,000 113,000 2.7% 3,000 4361 INSURANCE DEDUCTIBLE 8,668 - - - 4380 UTILITY SERVICES 7,111 8,601 11,000 4,004 11,000 11,000 0.0% - 4400 CONTRACTUAL SERVICES 9,501 10,018 9,800 3,928 9,800 9,800 0.0% - 4410 RENTALS 1,472 1,320 - 488 1,000 1,000 0.0% - TOTAL SUPPORT SERVICES/CHARGES 149,878 141,227 164,800 12,422 165,800 170,800 3.0% 5,000 CAPITAL OUTLAY 4240 BUILDINGS& STRUCTURES - 4240 MACHINERY& EQUIPMENT 2,441 2,441 TOTAL CAPITAL OUTLAY 2,441 2,441 - - TRANSFERS 4820 OPERATING TRANSFERS 102,200 100,450 100,450 103,950 101,513 -2.3% (2,437) TOTAL TRANSFERS 102,200 100,450 100,450 - 103,950 101,513 -2.3% (2,437) TOTAL MUNICIPAL BUILDINGS 295,318 301,795 289,821 36,576 291,150 295,713 1.6% 4,563 Page 11 POLICE General Coding: 101-21 TOTAL POLICE PROTECTION 11217,843 1,246,444 1,250,514 781,251 1,274,819 1,297,826 1.8% 23,007 Page 12 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar MATERIALS & SUPPLIES 2012 2013 2013 2014 2014 2015 Change Change_ 4245 GENERAL SUPPLIES 1,328 - TOTAL MATERIALS & SUPPLIES 1,328 - - - - - SUPPORT SERVICES/CHARGES 4380 UTILITY SERVICES - 50 - - 4400 CONTRACTUAL SERVICES 990,264 1,015,403 1,013,027 608,774 1,042,556 1,070,145 2.7% 27,153 4440 MISC SERVICES 1,119 3,277 2,000 154 2,500 2,500 0.0% - TOTAL SUPPORT SERVICES/CHARGES 991,383 1,018,680 1,015,077 608,928 1,045,056 1,072,645 2.6% 27,589 CAPITAL OUTLAY 4620 BUILDINGS& STRUCTURES 225,132 227,764 235,437 172,323 229,763 225,181 -2.0% (4,582) TOTAL CAPITAL OUTLAY 225,132 227,764 235,437 172,323 229,763 225,181 -2.0% (4,582) TOTAL POLICE PROTECTION 11217,843 1,246,444 1,250,514 781,251 1,274,819 1,297,826 1.8% 23,007 Page 12 FIRE General Coding: 101-22- TOTAL FIRE PROTECTION 609,893 633,383 637,225 470,408 627,211 637,471 1.6% 10,260 Page 13 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar SUPPORT SERVICES/CHARGES 2012 2013 2013 2014 2014 2015 Change Change 4400 Excelsior Fire 307,705 320,728 324,999 249,299 321,367 337,315 5.0% 15,948 4400 Mound Fire Contract 24,282 25,000 24,583 12,292 23,573 24,000 1.8% 427 TOTAL SUPPORT SERVICES/CHARGES 331,987 345,728 349,582 261,591 344,940 361,315 4.7% 16,375 CAPITAL OUTLAY 4620 BUILDINGS& STRUCTURES 277,906 287,655 287,643 208,817 282,271 276,156 -2.2% (6,115) TOTAL CAPITAL OUTLAY 277,906 287,655 287,643 208,817 282,271 276,156 -2.2% (6,115) TOTAL FIRE PROTECTION 609,893 633,383 637,225 470,408 627,211 637,471 1.6% 10,260 Page 13 PROTECTIVE INSPECTIONS General Coding: 101 -24- TOTAL PROTECTIVE INSPECTIONS 120,451 130,224 125,041 61,123 126,823 129,223 1.9% 2,400 Net Levy Support (36,062) (52,389) 18,041 (86,070) 11,823 (777) Page 14 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar REVENUE 2012 2013 2013 2014 2014 2015 Change Change 3221 Building Permits 124,523 146,256 92,000 112,222 100,000 110,000 10.0% 10,000 3222 Plan Check Fees 31,990 36,357 15,000 34,971 15,000 20,000 33.3% 5,000 TOTAL REVENUE 156,513 182,613 107,000 147,193 115,000 130,000 13.0% 15,000 Dept Dept Actual Actual Budget May Request Request Percent Dollar PERSONAL SERVICES 2012 2013 2013 2013 2014 2015 Increase Change 4101 FULL -TIME REGULAR 87,420 88,725 92,613 52,899 93,902 93,902 0.0% - 4102 PART -TIME 211 6,468 211 - - 4121 PERA CONTRIB - CITY SHARE 6,597 6,588 6,714 3,466 6,808 6,808 0.0% - 4122 FICA CONTRIB - CITY SHARE 6,079 6,188 7,085 3,144 7,183 7,183 0.0% - 4131 EMPLOYEE INSURANCE - CITY SHARE 14,089 15,442 12,676 272 13,430 13,430 0.0% - TOTAL PERSONAL SERVICES 114,396 123,411 119,299 59,781 121,323 121,323 0.0% - MATERIALS & SUPPLIES 4200 OFFICE SUPPLIES 242 - 242 - 4245 GENERALSUPPLIES - 200 200 200 0.0% - TOTAL MATERIALS & SUPPLIES 242 - 442 - 200 200 0.0% - SUPPORT SERVICES /CHARGES 4321 COMMUNICATIONS - CELLULAR PHONE - - - 400 400 4331 TRAVEL, CONFERENCE & SCHOOLS 3,151 3,232 2,500 764 2,500 3,500 40.0% 1,000 4351 PRINTING AND PUBLISHING 87 161 150 123 150 150 0.0% - 4400 CONTRACTUAL SERVICES 2,450 3,185 2,500 455 2,500 3,500 40.0% 1,000 4433 DUES AND SUBSCRIPTIONS 125 235 150 150 150 0.0% - TOTAL SUPPORT SERVICES /CHARGES 5,813 6,813 5,300 1,342 5,300 7,700 45.3% 2,400 TOTAL PROTECTIVE INSPECTIONS 120,451 130,224 125,041 61,123 126,823 129,223 1.9% 2,400 Net Levy Support (36,062) (52,389) 18,041 (86,070) 11,823 (777) Page 14 CITY ENGINEER General Coding: 101-31 Page 15 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar PERSONAL SERVICES 2012 2013 2013 2014 2014 2015 Change Change_ 4101 FULL-TIME REGULAR 66,401 406 73,640 - 4121 PERA CONTRIB - CITY SHARE 4,181 29 5,339 - 4122 FICA CONTRI B -CITY SHARE 5,272 25 5,633 - 4131 EMPLOYEE INSURANCE - CITY SHARE 8,761 - 7,937 TOTAL PERSONAL SERVICES 84,615 460 92,549 - MATERIALS & SUPPLIES 4200 OFFICE SUPPLIES 104 - 150 - 4245 GENERAL SUPPLIES 40 50 37 TOTAL MATERIALS & SUPPLIES 144 - 200 37 - - SUPPORT SERVICES/CHARGES 4303 ENGINEERING FEES 14,106 21,817 5,000 673 37,500 37,500 - 4321 COMMUNICATIONS - CELLULAR PHONE - 60 - 4331 TRAVEL, CONFERENCE & SCHOOLS 1,374 130 2,500 4351 PRINTING AND PUBLISHING 367 - 300 - 300 300 - 4400 CONTRACTUAL SERVICES 4,000 45,110 4,000 15,046 48,000 48,000 - 4410 RENTAL 159 57 - - 4433 DUES AND SUBSCRIPTIONS 1,546 1,576 3,060 2,100 2,100 - 4437 TAXES/LICENSES 136 - 300 - TOTAL SUPPORT SERVICES/CHARGES 21,688 68,690 15,220 15,719 87,900 87,900 0.0% CAPITAL OUTLAY 4240 MACHINERY& EQUIPMENT - - - - - TOTAL CAPITAL OUTLAY - - - - - - TOTAL CITY ENGINEER 106,447 69,150 107,969 15,756 87,900 87,900 0.0% Page 15 PUBLIC WORKS General Coding: 101 -32 TOTAL PUBLIC WORKS 1,409,772 1,454,320 1,511,237 242,853 1,550,887 1,634,847 5.4% 83,960 Page 16 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar PERSONAL SERVICES 2012 2013 2013 2014 2014 2015 Change Change 4101 FULL -TIME REGULAR 320,659 330,213 334,078 127,717 334,078 334,078 0.0% - 4102 OVERTIME 1,553 2,607 1,553 4,027 2,500 2,500 0.0% - 4103 PART -TIME 2,695 - 40,000 40,000 4121 PERA CONTRIB - CITY SHARE 24,290 23,811 24,333 8,194 24,402 27,302 11.9% 2,900 4122 FICA CONTRIB - CITY SHARE 24,437 23,911 25,676 8,374 25,748 28,808 11.9% 3,060 4131 EMPLOYEE INSURANCE - CITY SHARE 46,391 50,975 42,047 5,641 52,859 61,859 17.0% 9,000 TOTAL PERSONAL SERVICES 417,330 434,212 427,687 153,953 439,587 494,547 12.5% 54,960 MATERIALS & SUPPLIES 4200 OFFICE SUPPLIES 161 26 200 862 200 200 0.0% - 4212 MOTOR FUELS & LUBRICATION 41,981 46,760 51,000 23,583 51,000 51,000 0.0% - 4221 MAINTENANCE OF EQUIPMENT 17,093 17,045 16,500 4,561 18,000 18,000 0.0% - 4223 MAINTENANCE OF BUILDINGS 1,104 856 2,500 244 7,000 7,000 0.0% - 4240 SMALL TOOLS AND MINOR EQUIPMENT 1,040 1,463 1,500 656 1,000 1,500 50.0% 500 4245 GENERALSUPPLIES 59,305 75,613 99,600 15,079 90,000 90,000 0.0% - TOTAL MATERIALS & SUPPLIES 120,684 141,763 171,300 44,985 167,200 167,700 0.3% 500 SUPPORT SERVICES /CHARGES 4303 ENGINEERING - 4305 DRUG TESTING 150 904 1,800 52 1,800 1,800 0.0% - 4321 COMMUNICATIONS - TELEPHONE 2,436 2,044 3,200 1,481 2,700 2,700 0.0% - 4331 TRAVEL, CONFERENCE & SCHOOLS 3,154 3,208 7,500 - 6,500 6,500 0.0% - 4380 UTILITY SERVICES 8,907 15,047 14,550 8,039 15,000 16,000 6.7% 1,000 4399 UTILITIES - STREET LIGHTS 40,411 41,846 41,500 15,020 44,000 44,000 0.0% - 4400 CONTRACTUAL SERVICES 62,379 40,244 63,000 16,657 64,000 64,000 0.0% - 4410 RENTALS 679 231 1,000 18 1,000 1,000 0.0% - 4433 DUES AND SUBSCRIPTIONS 1,659 1,673 1,500 1,786 1,700 1,700 0.0% - 4437 TAXES /LICENSES 875 529 900 789 900 900 0.0% - 4440 MISC SERVICES 1,108 119 3,600 73 4,000 4,000 0.0% - TOTAL SUPPORT SERVICES /CHARGES 121,758 105,845 138,550 43,915 141,600 142,600 0.7% 1,000 CAPITAL OUTLAY 4240 MACHINERY & EQUIPMENT - 900 2,500 - 100.0% (2,500) 4240 FURNITURE AND FIXTURES - 300 - TOTAL CAPITAL OUTLAY _ - - 1,200 - 2,500 - - 100.0% (2,500) TRANSFERS 4820 OPERATING TRANSFERS -EQUIPMENT 750,000 772,500 772,500 800,000 830,000 3.8% 30,000 TOTAL TRANSFERS 750,000 772,500 772,500 - 800,000 830,000 3.8% 30,000 TOTAL PUBLIC WORKS 1,409,772 1,454,320 1,511,237 242,853 1,550,887 1,634,847 5.4% 83,960 Page 16 ICE AND SNOW REMOVAL General Coding: 101 -33- TOTAL ICE & SNOW CONTROL 57,011 101,697 98,304 70,983 103,339 103,339 0.0% - Page 17 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar PERSONAL SERVICES 2012 2013 2013 2014 2014 2015 Change Change 4101 FULL -TIME REGULAR 14,416 38,307 37,455 29,490 37,455 37,455 0.0% - 410 OVERTIME 4,577 6,119 4,577 8,839 7,500 7,500 0.0% - 4121 PERA CONTRIB - CITY SHARE 1,425 3,145 3,047 2,832 3,259 3,259 0.0% - 4122 FICA CONTRIB - CITY SHARE 1,414 3,149 3,215 2,481 3,439 3,439 0.0% - 4131 EMPLOYEE INSURANCE- CITY SHARE 5,670 6,142 5,009 1,750 6,686 6,686 0.0% - TOTAL PERSONAL SERVICES 27,502 56,862 53,304 45,392 58,339 58,339 0.0% - MATERIALS & SUPPLIES 4245 GENERALSUPPLIES 29,509 44,835 45,000 25,591 45,000 45,000 0.0% - TOTAL MATERIALS & SUPPLIES 29,509 44,835 45,000 25,591 45,000 45,000 0.0% - TOTAL ICE & SNOW CONTROL 57,011 101,697 98,304 70,983 103,339 103,339 0.0% - Page 17 PARKS MAINTENANCE General Coding: 101-52 - PERSONAL SERVICES 4101 FULL -TIME REGULAR 4102 OVERTIME 4103 PART -TIME 4121 PERA CONTRIB - CITY SHARE 4122 FICA CONTRIB - CITY SHARE 4131 EMPLOYEE INSURANCE - CITY SHARE TOTAL PERSONAL SERVICES MATERIALS & SUPPLIES 4208 POSTAGE 4221 MAINTENANCE OF EQUIPMENT 4223 MAINTENANCE OF BUILDINGS 4240 SMALL TOOLS AND MINOR EQUIPMENT 4245 GENERAL SUPPLIES 4247 TREES PURCHASED TOTAL MATERIALS & SUPPLIES SUPPORT SERVICES /CHARGES 4303 ENGINEERING FEES 4321 COMMUNICATIONS - TELEPHONE 4331 TRAVEL, CONFERENCE & SCHOOLS 4351 PRINTING AND PUBLISHING 4380 UTILITY SERVICES 4400 CONTRACTUAL SERVICES 4410 RENTALS 4440 MISC SERVICES TOTAL SUPPORT SERVICES /CHARGES 255 - 255 - Approved Dept - Actual Actual Budget YTD Budget Request Percent Dollar 2012 2013 2013 2014 2014 2015 Change Change 77,866 62,036 69,784 48,161 69,784 69,784 0.0% - 9,500 - - 187 2,500 2,500 0.0% - 3,598 2,464 3,598 2,790 12,000 12,000 0.0% - 5,938 4,447 5,059 2,766 5,241 5,241 0.0% - 5,917 4,309 5,614 3,244 6,448 6,448 0.0% - 8,076 8,966 7,386 1,973 13,500 13,500 0.0% - 101,395 82,222 91,441 59,121 109,473 109,473 0.0% - 255 - 255 - 2,000 - - 5,469 4,000 207 6,000 6,000 0.0% - 505 6,208 5,000 35 4,000 7,000 75.0% 3,000 613 932 800 - 800 800 0.0% - 8,358 6,299 9,500 3,624 9,500 9,500 0.0% - 7,364 - 7,048 9,901 9,000 - 17,095 18,908 19,555 3,866 20,300 23,300 14.8% 3,000 TOTAL PARKS MAINTENANCE 151,297 139,946 141,906 76,451 164,373 170,773 3.9% 6,400 Page 18 - 2,000 - 2,000 - 100.0% (2,000) 1,019 1,828 1,800 785 1,800 2,000 11.1% 200 - 1,000 6 1,000 1,000 0.0% - 38 - 160 - - - 7,048 9,901 9,000 5,923 9,000 11,000 22.2% 2,000 15,061 14,895 7,200 2,368 9,800 13,000 32.7% 3,200 9,641 9,267 9,750 4,382 11,000 11,000 0.0% - 2,925 - - - 32,807 38,816 30,910 13,464 34,600 38,000 9.8% 3,400 TOTAL PARKS MAINTENANCE 151,297 139,946 141,906 76,451 164,373 170,773 3.9% 6,400 Page 18 RECREATION General Coding: 101-53- TOTAL PARKS AND RECREATION 96,244 111,165 100,005 34,426 103,343 200.2% 68,917 (103,341) Net Levy Support 94,746 109,641 70,505 34,426 101,843 (1,498) Page 19 Approved Dept Actual Actual Budget YTD Budget Request Percent Dollar REVENUE 2012 2013 2013 2014 2014 2015 Change Change 3471 Recreation Rentals 1,498 1,524 29,500 1,500 1,500 0.0% 3473 Park Programs 31,356 32,844 30,000 32,000 6.7% 2,000 3474 Arctic Fever/Princess Tea 3,214 2,370 5,500 3,500 -36.4% (2,000) TOTAL REVENUE 36,068 36,738 29,500 - 37,000 37,000 0.0% Dept Actual Actual Budget YTD Request Percent Dollar PERSONAL SERVICES 2012 2013 2013 2014 2014 Increase Change 4101 FULL-TIME REGULAR 28,780 30,872 21,882 11,880 22,211 22,211 0.0% 4102 OVERTIME 418 - 550 - - 4103 PART -TIME 3,099 13,615 10,000 11,366 10,000 10,000 0.0% - 4121 PERA CONTRIB - CITY SHARE 2,302 2,469 1,586 905 1,610 1,610 0.0% - 4122 FICA CONTRIB - CITY SHARE 2,370 3,424 2,439 1,807 2,464 2,464 0.0% - 4131 EMPLOYEE INSURANCE - CITY SHARE 1,076 498 453 57 458 458 0.0% - TOTAL PERSONAL SERVICES 37,627 51,296 36,360 26,565 36,743 36,743 0.0% - MATERIALS & SUPPLIES 4245 GENERALSUPPLIES 1,171 500 1,500 500 - 4246 PROGRAM EXPENSE 4,318 2,003 5,800 5,800 0.0% - TOTAL MATERIALS & SUPPLIES 1,171 4,818 1,500 2,503 5,800 5,800 0.0% - SUPPORT SERVICES/CHARGES 4321 COMMUNICATIONS- TELEPHONE 728 - 2,100 - 4331 TRAVEL, CONFERENCE & SCHOOLS 179 48 1,500 - 200 200 0.0% - 4351 PRINTING AND PUBLISHING 904 - 1,500 850 850 0.0% - 4400 CONTRACTUAL SERVICES 10,164 4,923 14,795 10,500 10,500 0.0% - 4433 DUES AND SUBSCRIPTIONS 150 199 250 - 250 250 0.0% - 4440 ARCTIC FEVER/PRINCESS TEA 3,258 7680 5358 7,000 7,000 0.0% - 4450 BANK SERVICE CHARGES 63 201 0 - TOTAL SUPPORT SERVICES/CHARGES 15,446 13,051 20,145 5,358 18,800 18,800 0.0% - TRANSFERS 4820 OPERATING TRANSFERS 42,000 42,000 42,000 42,000 42,000 0.0% - TOTAL TRANSFERS 42,000 42,000 42,000 - 42,000 42,000 0.0% - TOTAL PARKS AND RECREATION 96,244 111,165 100,005 34,426 103,343 200.2% 68,917 (103,341) Net Levy Support 94,746 109,641 70,505 34,426 101,843 (1,498) Page 19